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Article
Publication date: 14 March 2018

Arnold Schneider

This paper reviews studies that have examined how accounting information impacts commercial lending judgments. Issues discussed involve the usefulness of accounting data in…

416

Abstract

This paper reviews studies that have examined how accounting information impacts commercial lending judgments. Issues discussed involve the usefulness of accounting data in lending decisions, effects of different accounting methods on lenders’ judgments, bankruptcy and default judgments, and decision processes pertaining to the use of accounting information in lending decisions. Additionally, the paper reviews the research on how audits and other forms of assurance influence commercial loan officers’ judgments. Topics include the way perceived auditor independence influences loan officers’ judgments, the impact of financial statement audits and audit opinions on lending decisions, how internal control reports and other CPA firm reports influence loan decisions, ways in which audit report disclosures and wording impact lending decisions, how perceived auditor quality affects lending decisions, and the effects of limited assurance engagements on loan officers’ judgments.

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Journal of Accounting Literature, vol. 41 no. 1
Type: Research Article
ISSN: 0737-4607

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Book part
Publication date: 9 December 2024

Erica du Toit, Ben Marx and Rozanne Smith

The International Integrated Reporting Council introduced the concept of integrated thinking skills to the accounting world overall. This study uses a constructivist approach to…

Abstract

The International Integrated Reporting Council introduced the concept of integrated thinking skills to the accounting world overall. This study uses a constructivist approach to address the development of integrated thinking skills for future professional accountants during higher education. This issue is relevant as many professional accounting bodies expect that integrated thinking skills are developed during the higher education of prospective professional accountants. Despite this expectation, there is limited guidance available to academics in the accounting education field to do so. By means of a literature review as well as an empirical study, this chapter develops a constructivist model that can be used by academics to develop integrated thinking skills during the higher education of prospective professional accountants. The model addresses the foundation, appropriate pedagogies, disciplinarity type, and point of introduction of integrated thinking principles in accounting education.

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Book part
Publication date: 28 April 2021

Victoria J. VanUitert, Michael J. Kennedy and Lindsay M. Carlisle

Students with disabilities consistently underperform on academic achievement tests. In part, this is due to teachers being underprepared to provide the evidence-based instruction…

Abstract

Students with disabilities consistently underperform on academic achievement tests. In part, this is due to teachers being underprepared to provide the evidence-based instruction needed to help students with disabilities succeed. Historically, professional development (PD) has been provided to educators yielding disappointing results. In this chapter, what is known about the components of effective PD and how to evaluate a PD program will be discussed. In particular, the role of coaching and the use of technology in PD models will be explored. The next steps in improving PD will be discussed.

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The Next Big Thing in Learning and Behavioral Disabilities
Type: Book
ISBN: 978-1-80071-749-7

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Book part
Publication date: 16 July 2014

Samuel R. Hodge and Martha James-Hassan

In this chapter, we discuss teaching physical education to Black male students in urban schools. We present a brief account of the history and status of physical education and…

Abstract

In this chapter, we discuss teaching physical education to Black male students in urban schools. We present a brief account of the history and status of physical education and specifically examine school physical education, particularly for Black male students in urban geographical contexts. We also offer strategies to counter the narrative of Black male school failure and present strategies for addressing the needs of urban teachers and Black male students.

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African American Male Students in PreK-12 Schools: Informing Research, Policy, and Practice
Type: Book
ISBN: 978-1-78350-783-2

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Book part
Publication date: 13 March 2023

Arnold Schneider and Jonathan Kugel

This chapter traces the evolution of personality trait research in the behavioral accounting literature and offers suggestions for past and future trends. These personality traits…

Abstract

This chapter traces the evolution of personality trait research in the behavioral accounting literature and offers suggestions for past and future trends. These personality traits include, among others, those measured by the Myers-Briggs Type and Five Factor models (FFMs), Type A/B, tolerance for ambiguity, locus of control, authoritarianism, and the Dark Triad components of narcissism, Machiavellianism, and psychopathy. In a broad spectrum analysis of accounting journals without regard to timing or geographics, we attempt to capture the major phases of personality trait research and provide suggestions as to the surrounding environment for such progressions in the literature. In addition to more established research streams, this chapter also discusses other personality traits that have only been marginally investigated in the accounting literature, and possible directions for future research.

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Book part
Publication date: 18 September 2023

Mohamed Ismail Sabry

Abstract

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The Growth Paths of State-Society Relations
Type: Book
ISBN: 978-1-80262-246-1

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Book part
Publication date: 26 September 2022

Kimberly J. Vannest, Mary Rose Sallese and Corey Peltier

This chapter explains how special education is an integral part of the US system of public education; detailing the critical rationale for distinctions and specializations as well…

Abstract

This chapter explains how special education is an integral part of the US system of public education; detailing the critical rationale for distinctions and specializations as well as how both general and special education might improve in the future delivery of an evidence-based educational system. Particular attention will be given to the importance of maintaining a structure that protects special education's particular purpose for a specific population, with the conceptual framework that preserving and enhancing special education's special and specialized identity are critical to adequate service delivery for the most vulnerable populations of students, families, and communities.

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Book part
Publication date: 13 September 1999

Abstract

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The Creation and Analysis of Employer-Employee Matched Data
Type: Book
ISBN: 978-0-44450-256-8

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Article
Publication date: 24 July 2009

Waymond Rodgers and Thomas J. Housel

The financial reporting practices of modern day organizations operating in a knowledge‐based economy will eventually change as intangible assets increasingly become such…

1531

Abstract

Purpose

The financial reporting practices of modern day organizations operating in a knowledge‐based economy will eventually change as intangible assets increasingly become such organizations' most valuable assets. Financial reports need to be supported by intangible performance metrics, in order to ensure that the reports are rigorously interpreted and applied, and if any issues or problematic practices exist, they may be identified and resolved in a timely fashion. This paper aims to focus on this issue.

Design/methodology/approach

This paper provides support for the use of knowledge value‐added (KVA) metrics to assist firms in better understanding, evaluating, and reporting intangible assets, and to provide them with more transparency in their operations. Currently, the general consensus seems to be that before any real progress can be made in converging intangible performance metrics with traditional financial reports, modern day organizations need to more actively depict their intangible assets.

Findings

A case study demonstrated how KVA measures support financial ratios of a company as well as providing for a better comparison of one industry with another. Further, from this case study the KVA methodology provided an approach for objectively obtaining information about the performance of knowledge assets as well as a means of benchmarking organizations operating in a knowledge economy.

Research limitations/implications

Future research should empirically test whether an organization's performance and operations is better captured by the added value of intangible measures, such as KVA metrics.

Originality/value

The paper shows that implementing intangible asset measures, along with traditional financial measures may provide a better overall platform that is understandable to managers, creditors, investors, and public institutions.

Details

Journal of Intellectual Capital, vol. 10 no. 3
Type: Research Article
ISSN: 1469-1930

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Book part
Publication date: 15 October 2024

Floriana Pollio and Filomena Riemma

This chapter explores how diversity, equity, and inclusion (DEI) enrich organizations and enhance human resource management (HRM). It defines DEI, emphasizing the…

Abstract

This chapter explores how diversity, equity, and inclusion (DEI) enrich organizations and enhance human resource management (HRM). It defines DEI, emphasizing the interconnectedness of these concepts and their importance in creating inclusive workplaces. By integrating artificial intelligence (AI) into human resources (HR) practices, companies can identify and reduce biases, improve diversity outcomes, and support employee development. This chapter highlights Amazon's use of AI in HRM as an example, discusses the potential benefits and ethical considerations of using AI to advance DEI initiatives, and calls for responsible implementation and oversight.

Details

Global Classroom
Type: Book
ISBN: 978-1-83549-284-0

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