Search results

1 – 10 of 418

Abstract

Details

Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-868-1

Book part
Publication date: 10 September 2021

Robert L. Braun, Dann G. Fisher, Amy Hageman, Shawn Mauldin and Michael K. Shaub

Given the conflicting attitudes that people have toward those who report wrongdoing and a lack of empirical research specifically examining subsequent hiring, it is an…

Abstract

Given the conflicting attitudes that people have toward those who report wrongdoing and a lack of empirical research specifically examining subsequent hiring, it is an open question as to whether accounting professionals would want to work with former whistleblowers. The authors examine this question using an experimental design, in which participants evaluate an employment candidate before and after the person discloses having been a whistleblower. Four manipulations of whistleblowing are used in both a within-subjects and a between-subjects manipulation. The authors’ results demonstrate that accounting professionals’ intentions to recommend a candidate for hire decrease after they are informed that a strong candidate has a whistleblowing past. A candidate is viewed most negatively, however, when discovering malfeasance and electing not to blow the whistle internally. Moreover, when the whistle is blown internally and the superior takes no action, the candidate who remained silent and chose not to continue to push the issue is viewed more negatively than the candidate who proceeded to blow the whistle externally. Although a candidate having a whistleblowing past appears to pose a cautionary signal in the interview process, participants reacted more harshly when the candidate failed to act or lacked the durable moral courage to see the matter through to completion.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-80071-758-9

Keywords

Book part
Publication date: 12 August 2009

Robert L. Braun and Pierre L. Titard

Introductory accounting courses have the dual objectives of teaching the fundamentals of financial and managerial accounting and creating the environment in which students…

Abstract

Introductory accounting courses have the dual objectives of teaching the fundamentals of financial and managerial accounting and creating the environment in which students develop positive attitudes toward the discipline. This study examines the extent to which there are differences in effectiveness in attaining each of these objectives under the financial accounting approach to introductory accounting versus a principles of accounting approach. We analyzed attitudes and quiz scores for non-accounting majors in a managerial accounting class as during the period of a curriculum change. Results indicate that student attitudes toward accounting as a discipline were largely unaffected. Student attitudes toward accounting as a factor affecting their careers after graduation were significantly more positive. There were no differences in quiz scores in the managerial accounting course. These findings suggest that although the financial accounting approach is more efficient, it is equally effective with respect to content delivery and more effective with respect to promoting the importance of accounting to careers.

Details

Advances in Accounting Education
Type: Book
ISBN: 978-1-84855-882-3

Article
Publication date: 1 December 2003

Robert L. Braun and Harold E. Davis

In light of the increasing demand on auditors to make the audit more effective and efficient, this paper presents a brief summary of the most prominent computer assisted…

8541

Abstract

In light of the increasing demand on auditors to make the audit more effective and efficient, this paper presents a brief summary of the most prominent computer assisted audit tools and techniques (CAATTs), which auditors can use to increase audit efficiency and effectiveness. Additionally, the results of a survey of governmental auditors which inquired about their perceptions of a specific type of CAATTs (generalized audit software proxied by the use of Audit Control Language or ACL) are presented. Results show that auditors seemed to perceive the potential benefits associated with ACL; however, they displayed a lower confidence in their technical abilities in using the application. Also, the auditors surveyed expressed a desire to increase their skills through increased ACL training. Taken together, these results give audit decision makers evidence that additional technical training is needed and desired by auditors.

Details

Managerial Auditing Journal, vol. 18 no. 9
Type: Research Article
ISSN: 0268-6902

Keywords

Book part
Publication date: 7 October 2019

Thomas G. Noland, Shawn Mauldin and Robert L. Braun

The purpose of this study is twofold. The first purpose is to inform faculty who are thinking of becoming a department head about the challenges they face if they choose…

Abstract

The purpose of this study is twofold. The first purpose is to inform faculty who are thinking of becoming a department head about the challenges they face if they choose to pursue a department head opportunity. The second purpose is to provide insight into the leadership of the accounting departments by looking at various workload aspects of department heads. The authors surveyed accounting department heads from programs with the Association to Advance Collegiate Schools of Business (AACSB) accounting accreditation, AACSB business only accreditation, and non-AACSB accreditation. Surveys were sent to 918 individuals listed as the leader of an accounting program in the 2016–2017 Hasselback Accounting Directory with 144 individuals responding (15.7% response rate). In addition to the workload of the department head in the areas of teaching, research, and service, the study analyzed the major challenges and difficulties the department head faces. The study also sought responses from survey participants on additional issues such as the benefits of AACSB accreditation and compensation.

Content available
Book part
Publication date: 18 December 2004

Abstract

Details

Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-868-1

Content available
Book part
Publication date: 10 September 2021

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-80071-758-9

Content available
Book part
Publication date: 7 October 2019

Abstract

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78973-394-5

Content available
Book part
Publication date: 12 August 2009

Abstract

Details

Advances in Accounting Education
Type: Book
ISBN: 978-1-84855-882-3

Article
Publication date: 1 February 1992

MATTHEW R. KUHN and JAMES K. MITCHELL

The discrete element method (DEM) was used to stimulate creep processes in granular materials. The authors present the main features of the numerical model, which include…

Abstract

The discrete element method (DEM) was used to stimulate creep processes in granular materials. The authors present the main features of the numerical model, which include a new viscous mechanism for particle sliding, a new feedback technique for maintaining constant stress during creep, and a scaling technique that allowed monitoring the long‐term creep behaviour of a granular assembly. The creep behaviour of the numerical model exhibited the essential characteristics of soil creep—a creep rate that decreased rapidly with time, an increase in the creep rate with the applied deviator stress, and the beginning of creep rupture. The model's numerical performance is discussed, and representative results are presented.

Details

Engineering Computations, vol. 9 no. 2
Type: Research Article
ISSN: 0264-4401

Keywords

1 – 10 of 418