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Article
Publication date: 22 April 2005

T.S. Amer and Phil Drake

Publicly traded firms issue annual reports with significant portions that contain non‐numerical information (i.e., written expressions). AU Section 550 of the professional…

134

Abstract

Publicly traded firms issue annual reports with significant portions that contain non‐numerical information (i.e., written expressions). AU Section 550 of the professional standards (AICPA 2003) refers to this type of non‐numerical information that accompanies the financial statements as “other information.” AU Section 550.04 clearly indicates that the auditor should read this other information and consider whether such information is materially inconsistent with information, appearing in the financial statements or the manner of its presentation. This paper determines how the users of the letter to shareholders that appears in the annual report numerically interpret the qualitative expressions of magnitude used by top management (e.g., how users would numerically interpret the phrase “a significant increase in earnings”). The numerical interpretations of these qualitative expressions are then used to guide auditors in making the determination of when the use of a qualitative expression may be materially inconsistent with the information that appears in the accompanying financial statements.

Details

American Journal of Business, vol. 20 no. 1
Type: Research Article
ISSN: 1935-519X

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Article
Publication date: 19 May 2023

Ji-Huan He, T.S. Amer, W.S. Amer, H.F. Elkafly and A.A. Galal

The purpose of this paper is to study the dynamical properties of a rotating rigid body (RB) containing a viscous incompressible fluid.

110

Abstract

Purpose

The purpose of this paper is to study the dynamical properties of a rotating rigid body (RB) containing a viscous incompressible fluid.

Design/methodology/approach

The Reynolds number is assumed to be small so that the governing equations can be easily obtained, and the asymptotic technique is used to solve the problem.

Findings

The effects of the various body parameter values on the motion’s behavior are theoretically elucidated, which can be used for optimization of the charged RB.

Originality/value

This paper finds the missing piece of the puzzle when it comes to the rotating RB containing a viscous fluid; it clearly elucidates graphically how the body parameters affect its dynamical properties.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 33 no. 8
Type: Research Article
ISSN: 0961-5539

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Book part
Publication date: 7 October 2019

Alan Reinstein, Natalie Tatiana Churyk, Eileen Z. Taylor and Paul F. Williams

Despite formal ethics education and ethics-related continuing professional education (CPE) requirements, professional accountants continue to play a central role in enabling…

Abstract

Despite formal ethics education and ethics-related continuing professional education (CPE) requirements, professional accountants continue to play a central role in enabling corporations to make unethical business decisions and take unethical business actions. Several jurisdictions in the United States require ethics education for licensure, but often the focus is on memorizing rules and regulations, rather than on providing tools to improve the moral practice of professionals and to help them resolve ethical dilemmas. The authors analyzed recent state Certified Public Accountant (CPA) society course offerings and found much more emphasis on memorization than on ethical reasoning to satisfy State CPA CPE requirements. To improve accountants’ ethical awareness and behavior, CPE providers should stress ethical reasoning rather than merely memorizing rules. Such changes will make future and present accountants and auditors more ethically aware, and thus more likely to improve their ethical decision-making. Nonetheless, the authors suggest that effective ethics education and training should start in the classroom with help from departmental advisory councils. Ethics courses offered in accounting programs as well as those offered by CPE providers can leverage the experience of members of advisory councils to create programs that resonate with professionals and foster lifelong ethical awareness and ethical reasoning skills.

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Book part
Publication date: 16 August 2010

T.S. Amer, Craig E. Bain and Nancy L. Wilburn

This chapter discusses the utilization of professional accounting career panels as a cocurricular student recruitment and development activity. These career panels provide an…

Abstract

This chapter discusses the utilization of professional accounting career panels as a cocurricular student recruitment and development activity. These career panels provide an opportunity for students to interact with the members of our Accounting Advisory Council and recent accounting graduates to learn more about the accounting profession and the career opportunities available to accounting majors. We address two questions in this chapter: (1) Can professionals be used to better inform students about the accounting profession? and (2) Can this approach be used to increase the degree to which students will consider accounting as a major? The analysis of the responses to questions elicited in the postcareer panel questionnaire indicates that students learned a significant amount from the experience. In addition, the data show that students from principles-level accounting courses who participated significantly increased the degree to which they would consider accounting as a major.

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Advances in Accounting Education
Type: Book
ISBN: 978-0-85724-292-1

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Book part
Publication date: 12 August 2009

Nancy L. Wilburn, T.S. Amer and Bob G. Kilpatrick

This chapter describes an eMentor program used as a cocurricular professional development activity for accounting majors at a university that is located in a relatively small…

Abstract

This chapter describes an eMentor program used as a cocurricular professional development activity for accounting majors at a university that is located in a relatively small city, geographically distant from the primary location of its major recruiters. The key element of the program is the use of e-mail as a communication channel to link students in our accounting program with accounting and business professionals. We provide information regarding our eMentor program's mission and objectives, recruiting professionals and students to participate, and an examination of data collected to evaluate the program. In addition, we identify the topics discussed during the interactions between professional mentors and students. Finally, we provide insights based on our experiences on running a successful eMentor program.

Results indicate that the program is an overall success since a high proportion of students and professionals agree/strongly agree that the program meets its mission and objectives, and virtually all of the professionals agree/strongly agree that the program is a worthwhile use of their time. Most student–mentor pairs have had several e-mail contacts and at least one phone contact, with a majority of students initiating some contact. The topics discussed most frequently centered on college curriculum choices and professional career path options, including the benefits of internships and externships.

Details

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

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Article
Publication date: 22 March 2011

Ning Du and Kevin Stevens

The purpose of this paper is to investigate how accountants interpret verbal uncertainty expressions with a focus on numeric‐to‐verbal translation.

1315

Abstract

Purpose

The purpose of this paper is to investigate how accountants interpret verbal uncertainty expressions with a focus on numeric‐to‐verbal translation.

Design/methodology/approach

Accounting for loss contingencies (SFAS 5) were chosen as a setting to study this research question. The approach used was a behavioral experiment where participants choose probability phrases for 11 numeric probabilities for two default conditions.

Findings

The results indicate a clear pattern, where thresholds for accrual and disclosure decisions can be easily identified in the numeric‐to‐verbal translation. Also, the base rate appears to affect the assessment of the uncertainty related to potential default, but does not affect mapping of numeric values to verbal terms.

Research limitations/implications

The use of 11 probabilities does not cover all regions of the [0, 1] probability line and may leave regions of the probability interval not mapping to any SFAS 5 phrase. Also, this study uses upper‐level undergraduate accounting students, whose judgments are similar to novice auditors but may differ from experienced auditors.

Practical implications

The evidence suggests that unlike verbal‐to‐numeric translation, which is unstable and context dependent, numeric‐to‐verbal translation is quite consistent among individuals, and is unlikely to be affected by the contextual information. The results complement prior findings in auditors' judgment, and suggest that interpreting uncertainty expressions can be improved if auditors are encouraged to use numeric‐to‐verbal translation when they apply accounting and auditing standards in forming an opinion on the financial report.

Originality/value

This is the first paper to examine the mapping of numeric probabilities to verbal probability terms.

Details

Managerial Auditing Journal, vol. 26 no. 3
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 13 May 2022

Arif Widyatama and I Made Narsa

This study aims to identify the effect of the format of a presentation and the form of information on the decision-making process of non-professional investors in Indonesia…

830

Abstract

Purpose

This study aims to identify the effect of the format of a presentation and the form of information on the decision-making process of non-professional investors in Indonesia. Investor behaviors, including acquisition, evaluation, weighting, judgment, and allocation decisions, are explained explicitly after taking a look at the form of the information and the way it is conveyed in various presentation formats.

Design/methodology/approach

This research used web-based experiments. It used a 2 × 2 between-subjects design. Eighty-nine selected students acted as surrogate investors. They were provided with company performance reports presented in different report formats (integrated versus non-integrated) and different forms of information (visual versus descriptive).

Findings

The results showed that information, when presented visually, is more influential on investment allocation decisions in Indonesia. In addition, the result of the post hoc test indicated that integrated reports are more influential than non-integrated reports.

Research limitations/implications

The results of this study have significant implications for companies that publish financial and non-financial disclosures. The reports are required to be presented in an integrated and visual form in order to increase the investors' level of understanding so they can comprehend a company's performance holistically.

Practical implications

It is necessary for Indonesian policymakers to create regulations regarding the presentation of financial and non-financial information in an integrated and visual way.

Originality/value

This study fills a gap in the literature on integrated reports by showing that the visualization of information in such reports increases the level of understanding that underpins investment decision-making. Furthermore, this study contributes to cognitive load theory by providing evidence that the kind of presentation of information that facilitates people's cognitive ability is not only in the narrative form but visual presentation also works.

Details

Journal of Applied Accounting Research, vol. 24 no. 1
Type: Research Article
ISSN: 0967-5426

Keywords

Available. Content available
Book part
Publication date: 16 August 2010

Abstract

Details

Advances in Accounting Education
Type: Book
ISBN: 978-0-85724-292-1

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Article
Publication date: 1 December 2003

Z.T. Temtime, S.V. Chinyoka and J.P.W. Shunda

This article analyzes the strategic use of microcomputers and software packages in corporate planning and decision making in SMEs. Data were collected from 44 SMEs from three…

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Abstract

This article analyzes the strategic use of microcomputers and software packages in corporate planning and decision making in SMEs. Data were collected from 44 SMEs from three cities in the Republic of Botswana to study their perceptions about the use of computer‐based technology to solve managerial problems, and analysed using simple descriptive statistics. The findings indicate that SMEs conduct both strategic and operational planning activities. However, microcomputers and software packages were used primarily for operational and administrative tasks rather than for strategic planning. SMEs perceive that strategic planning is costly and time‐consuming, and hence appropriate only for large firms. The study also showed that firm size and strategic orientation are related to the use of computer technology for strategic decision making. The major implication of the findings for future research has been identified and presented.

Details

Information Management & Computer Security, vol. 11 no. 5
Type: Research Article
ISSN: 0968-5227

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Article
Publication date: 22 May 2009

Ali Uyar

The purpose of this study is to: discover the nature and extent of the use of graphs by the top 100 companies listed on the Istanbul Stock Exchange (ISE), Turkey; compare patterns…

1674

Abstract

Purpose

The purpose of this study is to: discover the nature and extent of the use of graphs by the top 100 companies listed on the Istanbul Stock Exchange (ISE), Turkey; compare patterns of graphic disclosure across industries; and assess the correlation between graphic disclosure and the variables: open‐to‐public ratio, firm performance, firm size, and firm profitability.

Design/methodology/approach

The methodology of the study is content analysis of annual reports of the corporations listed on the ISE for the year 2006.

Findings

The major findings of the study are as follows. About 75 percent of the companies include graphs in their annual reports. The average number of graphs contained in annual reports is 8.6. Financial companies have the highest graph usage per annual report (10.16). The most widely graphed financial variables are sales and earnings; however, earnings per share and dividend per share variables are graphed by none of the companies. There is no correlation between graphic disclosure and the variables open‐to‐public ratio and firm performance. There is a significant positive correlation between graphic disclosure and the variables firm size and profitability.

Research limitations/implications

The findings of this paper are based on the study conducted on the ISE. The results are not generaliseable to non‐listed companies.

Originality/value

The paper is one of the rare graphical studies conducted in developing countries. Moreover, the study is the first of its kind that has ever been conducted in Turkey.

Details

Managerial Auditing Journal, vol. 24 no. 5
Type: Research Article
ISSN: 0268-6902

Keywords

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