This research is designed to gain an understanding of how accounting students respond to realistic, business ethical dilemmas. Prior research suggests that accounting students exhibit lower levels of ethical reasoning compared to other business and non-business majors. This study uses the...

This dissertation explores three current issues relevant to the accounting and business communities by empirically examining the effect these issues have on the bond credit market. The first study examines the effect earnings predictability has on both the initial bond rating and the initial...

The purpose of this research is to examine whether accounting methods for business combinations (purchase and pooling-of-interests accounting) have a different effect on firmsâ market value of equity in the combination year and thereafter. In particular, after the accounting method is no longer...

This study investigates the relationship between threevisual representations (two-dimensional, three-dimensionalfixed, and three-dimensional rotatable) of multidimensionaldata, and the subjects' ability to make predictions basedon the data. Output of a momentum accounting system wassimulated and...

This dissertation investigates auditor independence by examining the effects of various factors on independence, both in fact and as perceived by several distinct groups. The first study examines the effects of auditing students cognitive moral development and client risk on students judgments...

This dissertation provides results of three studies, which examine the utilization of organizational performance measurement systems. Evidence gathered in the first study provides insight into the number of perspectives or components found in the evaluation of an organizationâs performance and...

This dissertation investigates the effects of changes in the accounting environment on the capital markets. Included are three manuscripts, each of which, make an important contribution to the accounting literature. The first two manuscripts investigate the impact and importance of analystsâ...

Despite countless efforts to elucidate market participantsâ understanding of the implications of earnings quality, empirical accounting research has rendered two distinct perspectives. The first perspective considers market participants naïve users of accounting information who fail to grasp...

As evidenced by the sheer number of websites presently on the Internet and the exorbitant amount of dollars that are spent on maintaining corporate websites determining the successfulness of these websites is of the utmost importance. In building a successful website the design must match the...

Computerized decision aids are powerful tools to assist with decision-making. Decision models are designed to incorporate and analyze available data in order to present a recommended solution to a problem. Business decision makers, including accountants, have much to gain from integrating...