Posts

Posts

  • Daniel Tinkelman
    The Wiki Fraud Project in Auditing
    emerging/innovative research session posted July 31, 2015 by Daniel Tinkelman in Annual Meeting 2015 > Annual Meeting 2015 Proceedings public
    title:
    The Wiki Fraud Project in Auditing
    author(s), affiliation(s):
    Daniel Tinkelman, Hofstra University
    date:
    August 10, 2015 4:00pm - 5:30pm
    session description:

    Effective Learning Strategies

    abstract:

    Students create or edit wikis, using BlackBoard, on a variety of famous frauds. this both creates greater fraud awareness among students and creates a growing body of information on these frauds. 

  • Judy K Beckman
    Mimicking and Herding Behaviors among U.S. Investment...
    emerging/innovative research session posted July 28, 2014 by Judy K Beckman in Annual Meeting 2013 > Annual Meeting 2013 Proceedings public
    title:
    Mimicking and Herding Behaviors among U.S. Investment Analysts: Implications for Market Reactions to Actual Earnings Announcements
    author(s), affiliation(s):
    Judy K. Beckman, University of Rhode Island; Liem Nguyen, Westfield State University; Henry Oppenheimer, University of Rhod Island
    session description:

    Research paper poster session. 

    abstract:

    Mimicking (herding) occurs when an analyst sets a forecast within one cent of a prior
    management earnings guidance (first analyst forecast). Analysts are less likely to mimic
    management guidance for growth firms, loss firms and firms with high potential litigation costs.
    When the first reporting analyst mimics, following analysts are less likely to herd. Analysts are
    less likely to mimic management guidance under Regulation Fair Disclosure but are more likely
    to herd together after the Regulation FD implementation. Markets react less intensively to
    extreme errors in actual earnings announcements after observing analysts’ prior herding behavior
    during the most recent management earnings guidance event. These findings have implications
    for all research using analysts’ forecasts to proxy for market expectations and, in particular, for
    research on extreme earnings surprises and the post-earnings announcement drift.

  • Mario Englert
    Familiarity as a Legitimacy Shield in Times of Crisis
    emerging/innovative research session posted July 23, 2014 by Mario Englert in Annual Meeting 2013 > Annual Meeting 2013 Proceedings public
    title:
    Familiarity as a Legitimacy Shield in Times of Crisis
    author(s), affiliation(s):
    Mario Englert, Christopher Koch, Jens Wüstemann; University of Mannheim, University of Mainz, University of Mannheim
    date:
    August 5, 2014 4:00pm - 5:30pm
    session description:

    Poster Presentation

    abstract:

    This study investigates how the familiarity of the public with an organization influences public legitimacy pressure during times of crisis. We use the case of the German Banking industry during the banking and sovereign debt crisis. The German setting provides a substantial economic market with most banks having a single nationwide brand appearance and service offering, and with a high media attention regarding the two crises. We measure familiarity by the extent of proximity of banks to the German public before the crisis. Public legitimacy is based on a sentiment analysis of German newspaper articles. As expected, we find that banks with higher familiarity experience smaller losses of public legitimacy during the banking and sovereign debt crisis. This finding implies that familiarity can shield organizations against criticism in times of crisis. On a broader level, findings help to understand and to evaluate recent strategic measures of banks to change their publicly noticed activities and characteristics as reaction to public pressure.

  • Theresa Presley
    Evaluating and Enhancing the Hennes Indicator
    emerging/innovative research session posted August 1, 2013 by Theresa Presley in Annual Meeting 2013 > Annual Meeting 2013 Proceedings public
    title:
    Evaluating and Enhancing the Hennes Indicator
    author(s), affiliation(s):
    Theresa Presley, Kansas State University
    date:
    August 1, 2013 3:00pm - August 8, 2013 3:00pm
    session description:

    This is the poster presentation materials. I welcome your comments.

  • Jukka Karjalainen
    Are Female Auditors More Likely to Be Independent? Evidence...
    emerging/innovative research session posted July 28, 2013 by Jukka Karjalainen in Annual Meeting 2013 > Annual Meeting 2013 Proceedings public
    title:
    Are Female Auditors More Likely to Be Independent? Evidence from Modified Audit Opinions
    author(s), affiliation(s):
    Jukka Karjalainen, University of Eastern Finland; Mervi Niskanen, University of Eastern Finland; Jyrki Niskanen, University of Eastern Finland
    date:
    August 5, 2013 12:45pm - 2:00pm
    session description:

    Research Interaction Session I

    abstract:
    The purpose of this paper is to examine the effect of auditor gender on the probability of issuing a modified audit opinion (MAO). We examine the setting of private Finnish firms in which the expected costs of litigation and the loss of reputation of the auditor associated with independence impairment are relatively low and opportunistic auditor reporting is therefore likely to occur. Based on psychological evidence that women are more risk averse and behave more ethically than men, we predict that female auditors are more likely to issue an independent audit opinion compared to male auditors. Supporting this contention, we find that male auditors are less likely to issue MAOs than female auditors and specifically when economic incentives for independence impairment are strong.
    file:
  • Valerie Williams
    Small Business Fraud Assessment17
    emerging/innovative research session posted July 30, 2012 by Valerie Williams in Annual Meeting 2012 > Annual Meeting 2012 Proceedings public
    title:
    Small Business Fraud Assessment
    author(s), affiliation(s):
    Val Williams and Robert Kollar
    date:
    July 30, 2012 12:30am - August 11, 2012 12:30am
    session description:

    Learn how students assesses in a fraud awareness progam and assist companies with fraud prevention. 

  • Anne M.A. Sergeant
    Managerial Accounting Projects: Practice in Critical...
    emerging/innovative research session posted November 1, 2011 by Anne M.A. Sergeant in Annual Meeting 2010 > Annual Meeting 2010 Proceedings public
    title:
    Managerial Accounting Projects: Practice in Critical Thinking and Written Communication
    author(s), affiliation(s):
    Anne Sergeant, Grand Valley State University
    date:
    October 22, 2010 12:00am - November 1, 2011 2:22pm
    session description:

    The ability to communicate effectively in writing and to think critically are essential to success in Accounting.  Sadly, too many students lack these fundamental skills.  This presentation describes how to use projects to develop critical thinking and written communication skills. 

    abstract:

    This session presents two undergraduate managerial accounting cases, emphasizing how to use projects to foster critical thinking and to develop written communication skills. Participants will gain understanding in the process of using case projects as well as two useful cases with business applications.

    Critical thinking is “exploring questions about and solutions for issues which are not clearly defined and for which there are no clear-cut answers” (AAA). Although these cases have a general orientation, they are specifically designed to allow students to search for deeper answers. Developing student critical thinking skills occurs in stages: personal attempt, instructor modeling, rework, and practice by student.

    After the analysis, students write a professional report. Separating writing from analysis allows students to communicate using meaningful content. After students have prepared their best report, they submit them for peer review. The author asks questions of the reviewer who addresses both the questions and the writing using the AICPA writing guidelines. Peer reviewing allows students to see others’ work and hopefully, to enhance to quality of the paper reviewed. Instructor feed back is the final learning tool.

  • Anne M.A. Sergeant
    An Auditing Project By and For Students
    emerging/innovative research session posted November 1, 2011 by Anne M.A. Sergeant in Annual Meeting 2010 > Annual Meeting 2010 Proceedings public
    title:
    An Auditing Project By and For Students
    author(s), affiliation(s):
    Anne Sergeant and David Cannon, Grand Valley State Univesty
    date:
    October 22, 2010 12:00am - November 1, 2011 2:13pm
    session description:

    Are you looking for a simple project that auditing students can easily conduct and gain real-life experience?  Come learn about this fun, creative assignment that will excite your students and be of service to your university.  It works!

    abstract:

    Every university has student organizations which use financial resources. Often, these organizations have poor cash control systems in place. This project asks students to investigate the cash controls of student organizations and to prepare written materials about cash control which can be used to instruct and guide these organizations. The project has been favorably received by students who appreciate doing an activity with real-life implications.

                The learning outcomes from this project involve: accounting skills, communication skills, and professional interaction skills. Although there are many issues involved, the key accounting skill developed is an understanding cash controls, both from a practical and theoretical perspective. Students also practice written communication skills. They are free to prepare whatever kind of document they deem most appropriate. Some have prepared manuals, while others have done elaborate single-page pamphlets. Finally, when interviewing various organizations, students develop there professional interaction skills.

                For session participants, the project assignment and examples of student work will be provided, as well as a description of how to administer the activity.

  • Pam Rouse
    Visualizing Cash and Accrual Accounting7
    emerging/innovative research session posted August 4, 2011 by Pam Rouse in Annual Meeting 2011 > Annual Meeting 2011 Proceedings public
    title:
    Visualizing Cash and Accrual Accounting
    author(s), affiliation(s):
    Pamela J. Rouse, Anne S. Kelly, J. Christopher Stump
    date:
    August 10, 2011 9:30am - 11:00am
    session description:

    Research Interaction Forum - Informal discussion of experiential learning tools and its impact on learning.

    abstract:

    One of the key learning objectives for the introductory accounting courses is to understand cash and accrual accounting. Introductory accounting students often stumble when they attempt to distinguish between cash and accrual accounting in
    both the financial and managerial courses. The revenue recognition and the matching principles cause confusion for
    students in financial accounting.  This lack of clarity is apparent when students use financial information to prepare
    a company’s set of financial statements, specifically the Income Statement on the accrual basis and the Statement of Cash Flows.  In managerial accounting, this misunderstanding resurfaces when students are taught budgeting and they are
    asked to prepare the cash budget and the budgeted income statement.  Although the following discussion describes
    some of the issues associated with cash and accrual accounting in both introductory course settings, the teaching example presented here is used primarily in an introductory managerial accounting course.  It specifically combines two experiential learning techniques as supplements to the accounting textbooks so that students can visualize the difference between cash and accrual accounting which enhances their understanding of accrual accounting.

  • Stephanie Dehning Grimm
    A Simulation Study of the Effects of Perceived Risk and...2
    emerging/innovative research session posted August 3, 2011 by Stephanie Dehning Grimm in Annual Meeting 2011 > Annual Meeting 2011 Proceedings public
    title:
    A Simulation Study of the Effects of Perceived Risk and Information Sharing on the Internal Control Reporting Process
    author(s), affiliation(s):
    Stephanie Grimm and Sheneeta White, University of St. Thomas
    date:
    August 9, 2011 at 01:00am
    abstract:

                The Sarbanes Oxley Act (SOX) mandated the evaluation of internal controls over financial reporting by management and the company’s public auditor. Our simulation study investigates the role of perceived risk and information sharing on the internal control audit process. We interpret various scenarios as corresponding to the Pre-SOX period, SOX implementation year, SOX early years, and SOX later years. We use the regulatory guidance from AS2 and AS5 to motivate how variables of the auditor’s historical relationship with its client, information sharing and perceived risk affect the tasks in the audit process. We also test for the bullwhip effect, an operations phenomenon of over production, and discuss how the effect can be mitigated.