Accounting Journal Articles Copyright (c) 2013 Bryant University All rights reserved. http://digitalcommons.bryant.edu/acc_jou Recent documents in Accounting Journal Articles en-us Mon, 18 Mar 2013 16:10:50 PDT 3600 Railroad Regulatory Accounting in an Era of Rail Deregulation http://digitalcommons.bryant.edu/acc_jou/38 http://digitalcommons.bryant.edu/acc_jou/38 Mon, 08 Feb 2010 19:34:43 PST Charles P. Cullinan Motivating Factors for Accounting Policy Choice: The Case of Accounting for the Investment Tax Credit in Canada http://digitalcommons.bryant.edu/acc_jou/37 http://digitalcommons.bryant.edu/acc_jou/37 Mon, 08 Feb 2010 19:23:17 PST Charles P. Cullinan Unionization and Accounting Policy Choices: An Empirical Examination http://digitalcommons.bryant.edu/acc_jou/36 http://digitalcommons.bryant.edu/acc_jou/36 Mon, 08 Feb 2010 19:11:48 PST Charles P. Cullinan et al. Accounting Information and Collective Bargaining http://digitalcommons.bryant.edu/acc_jou/35 http://digitalcommons.bryant.edu/acc_jou/35 Sun, 07 Feb 2010 21:09:28 PST The purposes of a recent study are to review and summarize the extant literature relating accounting to the collective bargaining process, to develop a framework of the relationships existing in the literature which link accounting and collective bargaining, and to suggest areas for future research.

]]> Charles P. Cullinan et al. Distributions to Stockholders: Legal Distinctions and Accounting Implications for Classroom Discussion http://digitalcommons.bryant.edu/acc_jou/34 http://digitalcommons.bryant.edu/acc_jou/34 Sun, 07 Feb 2010 19:52:15 PST This paper reviews the legal requirements for stockholder distributions in a number of states, as well as textbook coverage of this issue. It was found that legal distribution requirements are often at variance with their presentation in accounting textbooks.

]]> Dennis Bline et al. Machiavellianism Among Business School Students http://digitalcommons.bryant.edu/acc_jou/33 http://digitalcommons.bryant.edu/acc_jou/33 Sun, 07 Feb 2010 19:44:22 PST Charles P. Cullinan et al. Does Passing the CPA Exam on the First Try Affect Future in Public Accounting? http://digitalcommons.bryant.edu/acc_jou/32 http://digitalcommons.bryant.edu/acc_jou/32 Sun, 07 Feb 2010 19:28:08 PST Passing the CPA exam on the first sitting has many benefits, especially the time freed up that would otherwise be spent studying. However, there are no effects on either salary or position within a public accounting firm for accountants passing the exam on the first attempt.

]]> Charles P. Cullinan et al. Machiavellianism and Public Accountants http://digitalcommons.bryant.edu/acc_jou/31 http://digitalcommons.bryant.edu/acc_jou/31 Sun, 07 Feb 2010 19:12:13 PST Machiavellianism is examined among public accountants, and it is explored whether Machiavellianism is related to professional status and job satisfaction in public accounting.

]]> Janet S. Greenlee et al. Audit Pricing in the Pension Plan Audit Market http://digitalcommons.bryant.edu/acc_jou/30 http://digitalcommons.bryant.edu/acc_jou/30 Thu, 04 Feb 2010 21:39:24 PST Charles P. Cullinan The Relationship Between an Individual's Values and Perceptions of Moral Intensity http://digitalcommons.bryant.edu/acc_jou/29 http://digitalcommons.bryant.edu/acc_jou/29 Thu, 04 Feb 2010 19:26:19 PST Presents a study on the relationship between the values systems of an accountant and his perception of moral intensity

]]> Gail B. Wright et al. Accessing a Company's Strategic and Operational Information http://digitalcommons.bryant.edu/acc_jou/28 http://digitalcommons.bryant.edu/acc_jou/28 Thu, 04 Feb 2010 17:40:18 PST Charles P. Cullinan SEC Audit Requirements and Audit Fees http://digitalcommons.bryant.edu/acc_jou/27 http://digitalcommons.bryant.edu/acc_jou/27 Thu, 04 Feb 2010 16:20:53 PST Charles P. Cullinan Defrauding the Public Interest: A Critical Examination of Reengineered Audit Processes and the Likelihood of Detecting Fraud http://digitalcommons.bryant.edu/acc_jou/26 http://digitalcommons.bryant.edu/acc_jou/26 Thu, 04 Feb 2010 16:15:55 PST The main premise of this paper is that the increased emphasis on systems assessments is at odds with the profession’s position regarding fraud detection because most material frauds originate at the top levels of the organization, where controls and systems are least prevalent and effective. As such, the profession may be paying lip service to fraud detection, while at the same time changing the audit process in a manner that is less effective at detecting the most common frauds.

]]> Charles P. Cullinan et al. The Effects of Labor on Accounting Policy Choice in Canada http://digitalcommons.bryant.edu/acc_jou/25 http://digitalcommons.bryant.edu/acc_jou/25 Wed, 03 Feb 2010 19:01:08 PST This study examines the effects of labour considerations on accounting choice in Canada. Two potential labour-related incentives are considered: ability to pay and employee attraction and retention.

]]> Charles P. Cullinan et al. An Analysis of Mutual Fund Custodial Fees http://digitalcommons.bryant.edu/acc_jou/24 http://digitalcommons.bryant.edu/acc_jou/24 Tue, 02 Feb 2010 20:16:10 PST Charles P. Cullinan et al. A Test of the Loans Prohibition of the Sarbanes-Oxley Act: Are Firms That Grant Loans To Executives More Likely To Misstate Their Financial Results? http://digitalcommons.bryant.edu/acc_jou/23 http://digitalcommons.bryant.edu/acc_jou/23 Tue, 02 Feb 2010 19:45:32 PST This article examines whether executive loans are associated with financial misstatements. This article finds a significant association between executive loans and financial misstatements.

]]> Charles P. Cullinan et al. Is There a Relationship Between Management Compensation and Revenue Misstatement? http://digitalcommons.bryant.edu/acc_jou/22 http://digitalcommons.bryant.edu/acc_jou/22 Tue, 02 Feb 2010 19:35:05 PST Hui Du et al. Organization-Harm vs. Organization-Gain Ethical Issues: An Exploratory Examination of the Effects of Organizational Commitment http://digitalcommons.bryant.edu/acc_jou/21 http://digitalcommons.bryant.edu/acc_jou/21 Mon, 01 Feb 2010 17:54:27 PST This article explores whether individuals with higher organizational commitment are more or less likely to engage in questionable behaviors that benefit the organization. Results of this study indicate that individuals with higher organizational commitment are less likely to engage in ethically questionable behaviors, regardless of whether the behaviors are organization-harm or organizational-gain issues.

]]> Charles P. Cullinan et al. What Constitutes an Act Discreditable? An Exploratory Study http://digitalcommons.bryant.edu/acc_jou/20 http://digitalcommons.bryant.edu/acc_jou/20 Mon, 01 Feb 2010 17:23:26 PST Charles P. Cullinan et al. The Effects of Expectation Formation on Detecting Unexpected Non-changes in Account Balances During Analytical Procedures http://digitalcommons.bryant.edu/acc_jou/19 http://digitalcommons.bryant.edu/acc_jou/19 Sun, 31 Jan 2010 19:05:49 PST The effectiveness of audit analytical procedures in identifying financial statement misstatements has been studied from a variety of perspectives. Most analytical procedures research uses unexpected changes in an account balance or ratio to signal a possible misstatement.

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