143 research outputs found
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Audit Evidence Supporting the Missing Going Concern Opinions: Bankrupt California Public School Districts
Full text linkBecause of asymmetric payoffs to the auditor, bankrupt local governmental units are unlikely to receive going concern audit opinions (GCOs). To increase this likelihood¸ we propose a framework to increase the evidence to support this opinion. We then apply this to 400 California School District reports, 54 of which were used to declare bankruptcy by 2008. Typically, because of the impending bankruptcy, otherwise reliable State financial information becomes unreliable. We address this and then recommend a GCO in 2008 for thirteen of nineteen districts which eventually went bankrupt. We confirm as available: 1) the missing evidence and provide, and 2) an improved information model demanded by auditing research and practice
The German Automobile Paradox
Full text linkThis study compares the performance and reliability of German vehicles sold in the US to those from the rest of the world. The examination uses Consumer Reports’ vehicle road-test performance and predicted reliability from 1994 through 2012. Statistical analysis reveals a contradiction in the two automobile dimensions. The German automobiles had better road-test performance than automobiles from the rest of the world, but the German vehicles’ predicted reliability was much worse
Effect of Teaching Method on Students’ Perceptions of Instructor Attributes
Full text linkA long-standing and substantial body of research indicates that an active and/or cooperative teaching method may be more effective in terms of instructional outcomes than a traditional lecture approach. A separate body of research demonstrates that effective instructors have similar personality traits and professional attributes, at least insofar as students perceive those traits and attributes. This article describes a study that merges these two areas of inquiry to explore whether the use of different teaching methods by one instructor affects student perceptions of that instructor’s traits and attributes
Accounting Doctoral Placement: A Geographic Analysis
Full text linkAccounting doctoral placement is described according to the geography of graduate employment. The results show that most U.S. programs provide graduates to schools in the state or the region. Since many doctoral programsprefer to place their graduates in high ranking research programs or in other doctoral schools, geographic concentration suggests many of them are serving a regional need, rather than placing graduates at the highest(research ranked) schools. Additionally, many programs have a relatively high level of foreign placements. Whether these foreign placements add to the prestige of the program is unknown, but they do not help combat the U.S.accounting doctoral shortage
Administrative Challenges of the Service Learning Lab Option with Non-Profits
Full text linkService learning provides professors an opportunity to allow students to serve nonprofit organizations and share their experiences through reflection sessions and reports. Based on a literature review, administrators such as deans, department chairs, and service learning managers have many challenges and potential opportunities associated with service learning in coordinating professors, students, and clients. To further demonstrate the challenges, a case study of the service learning lab option from a western university highlights administrative issues and points to gaps in present service learning research. Suggestions for future research follow
Autonomous Learning in a Virtual Environment
Full text linkThe educational community is seizing the opportunity to link interdependent members from distant locations. Universities, colleges, and other adult education media are supplementing traditional classroom settings with virtual classrooms thereby broadening their local and regional markets. The authors argue a virtual learning paradigm can satisfy efficacious autonomous learning more effectively when social support and affective management conditions are available. Based on a qualitative analysis of data from a group of doctoral students required to engage in learning through asynchronous communications, the authors recommend conditions that are most conducive to efficacious autonomous learning
Business Financing Factors Influencing Entrepreneurs’ Decisions to Prepare a Business Plan
Full text linkThis paper investigates factors that influence entrepreneurs’ decisions to prepare business plans. Data is obtained from a survey administered to clients of the Arkansas Small Business and Technology Development Center and designed to address various aspects of financing options, including availability/use of outside debt or equity funds and owner attitudes toward various funding options. Factors identified as influencing the decision to prepare a formal business plan in support of financing efforts include greater amount of required start-up costs, proportion of start-up costs raised from outside sources, and self-assessment of financial knowledge
Further Evidence of the Effect of Stock Splits on the Securities Market, Does a “Wal-Mart Effect” Exist?
Full text linkRecent research has investigated whether or not there is a distinct “Wal-Mart Effect” in the securities market. That is, does Wal-Mart possess an advantage over its competitors in analyzing security prices? A factor associated with this notion centers around the numerous stock splits by Wal-Mart during its corporate life. This study compares Wal-Mart to all other firms in the retail trade industry that have had multiple stock splits. Results of this study show that Wal-Mart still maintains an advantage over its competitors with respect to information content of a wealth measure. When comparing firms with multiple stock splits to all other firms in the same industry, firms with multiple stock splits have a similar advantage. These findings establish a basis for concluding that, on whole, firms that have multiple stock splits over their corporate life are more likely to possess more significant information content of wealth when linked to security prices than firms with fewer or no multiple stock splits
Marketing Place: The Case of a City and a University Business School
Full text linkCities negatively impacted by de-industrialization are turning to marketing in order to ensure a financially secure future. As part of an economic development program for Spartanburg South Carolina, the Johnson College of Business of the University of South Carolina Upstate was asked to locate in downtown Spartanburg, South Carolina. Made possible by financial support from the city and the business community, a new College of Business building enhances the prospect of a new period of growth in the life cycle of the city, visibly supports the brand image and strengthens the “college town”positioning of the city
Estimation of Temporal Characteristics of Accounts for Empirical Research
Full text linkThere is a massive foreign currency translation literature, but virtually no empirical research exists that describes the results of applying alternative translation methodologies or which tests such methodologies against normative criteria. Empirical price level research and other areas of research are also restricted by the inability of researchers to estimate the temporal characteristics of the accounts of sample companies. This paper presents a method for achieving this estimation and tests its validity