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AAA 2004 Mid-Atlantic Region (MAR) Arlington Meeting (Archive)

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1.

Sarbanes-Oxley and the Culmination of Internal Control Development: A Study of Reactive Evolution

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Number of pages: 16 Posted: 06 Apr 2004
Working Paper Series
Auburn Montgomery - Department of Accounting and Finance, University of Alabama and Auburn University - Department of Accounting and Finance
Downloads 1,923
2.

Audit Quality Examined One Large CPA Firm at a Time: Empirical Evidence of a Precursor of Arthur Andersen's Collapse

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Number of pages: 37 Posted: 05 Apr 2004
Working Paper Series
Suffolk University - Department of Accounting
Downloads 1,274
3.

Financial Reporting Factors Affecting Donations to Charitable Not-for-Profit Organizations

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Number of pages: 16 Posted: 05 Apr 2004
Working Paper Series
Pennsylvania State University Harrisburg and University of Alabama - Culverhouse School of Accountancy
Downloads 1,172
4.

Accountability and the Drift Towards 'Fair Value Measurement'

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Number of pages: 12 Posted: 06 Apr 2004
Working Paper Series
Tennessee Technological University
Downloads 874
5.

Sarbanes-Oxley Act of 2002: Corporate Governance and Public Accounting Firms Oversight in NAFTA Countries

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Number of pages: 30 Posted: 06 Apr 2004
Working Paper Series
Western Illinois University - Department of Accountancy, Laurentian University and Central Connecticut State University
Downloads 552
6.

Derivative Financial Instruments and the Financial Management of Nonprofit Health Systems

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Number of pages: 36 Posted: 06 Apr 2004
Working Paper Series
Long Island University, Brooklyn Campus, School of Business, Public Administration and Information Sciences and Northern Kentucky University
Downloads 504
7.

Teaching the Introductory Accounting Course: Student Perceptions and Expectations

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Number of pages: 13 Posted: 05 Apr 2004
Working Paper Series
Monash University - Department of Accounting and University of South Australia - International Graduate School of Management
Downloads 405
8.

Accounting Education: Three Tracks for Non-accounting Majors

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Number of pages: 18 Posted: 06 Apr 2004
Working Paper Series
Georgia Southern University - School of Accountancy and Georgia Southern University - School of Accountancy
Downloads 311
9.

The Effect of Auditors' Use of a Reciprocity-Based Strategy on Auditor-Client Negotiations

American Accounting Association 2004 Mid-Atlantic Region Annual Meeting - Washington DC (Arlington VA)
Number of pages: 40 Posted: 06 Apr 2004
Working Paper Series
Rider University - Department of Accounting, University of Massachusetts at Amherst and University of Alabama
Downloads 287
10.

Going Concern Judgments as a Multiple Constraint Satisfaction Process

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Number of pages: 16 Posted: 12 Apr 2004
Working Paper Series
Duquesne University - Department of Information Technology and Duquesne University - Department of Accounting
Downloads 286
11.

On the Tax Classification of Day Stock Traders as Investors or Traders

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Number of pages: 5 Posted: 20 Feb 2004
Working Paper Series
Morgan State University - Department of Accounting and Finance and Virginia State University - Department of Information Systems and Decision Sciences
Downloads 209
12.

Teaching Tax to Undergraduate Students: Learning by Doing 'Net Pay' and 'Taxable Income'

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Number of pages: 12 Posted: 05 Apr 2004
Working Paper Series
IUP-Indiana University of Pennsylvania
Downloads 209
13.

Peepers and Goodeyes A Merger Case

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Number of pages: 15 Posted: 05 Apr 2004
Working Paper Series
Hampton University - Business School and Hampton University - Business School
Downloads 179
14.

Student Transition - Critical Thinking and the Use of a Review Sheet

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Number of pages: 13 Posted: 06 Apr 2004
Working Paper Series
University of Pittsburgh at Johnstown
Downloads 147
15.

A Behavioral Model of Decisions to Accrue and Disclose Environmental Liabilities

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 06 Apr 2004
Working Paper Series
Rowan University - Accounting & Finance, Drexel University and Drexel University - Organization Sciences
16.

A Look Back at the Future of the Accounting Profession

Posted: 08 Apr 2004
Working Paper Series
Howard University and Howard University
17.

A More Holistic Approach to the Teaching of Ethics in Business Programs

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 06 Apr 2004
Working Paper Series
Gettysburg College
18.

A Positive Model for Corporate Governance

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 06 Apr 2004
Working Paper Series
Indiana University Southeast and Indiana University Southeast
19.

A System Documentation and Internal Control Assessment Case Study Using Instructor Role-Playing

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 06 Apr 2004
Working Paper Series
University of Maryland - Department of Accounting & Information Assurance
20.

After Enron and Worldcom: The Government, AICPA, and FASB Responses

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 06 Apr 2004
Working Paper Series
Southeastern Louisiana University and Southeastern Louisiana University
21.

An Examination of the Effect of Consultation Review, Financial Dependence, and Moral Development on Auditor Judgment

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 06 Apr 2004
Working Paper Series
affiliation not provided to SSRN
22.

An Experimental Examination of the Effects of Self-Interest, Morality and Economic Context on Preference for Tax Policy

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 06 Apr 2004
Working Paper Series
Towson University
23.

An Investigation of the Non-Traditional Student: Success in an Upper-Division Undergraduate Accounting Course-Predictors and Outcomes Assessment

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 06 Apr 2004
Working Paper Series
University of Baltimore - Merrick School of Business and University of Baltimore - Merrick School of Business
24.

An Overview of Tax-Favored Higher Education Savings Benefits, Their Relationship to Each Other, and Their Impact on Traditional Federal Financial Aid Eligibility

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 05 Apr 2004
Working Paper Series
University of Louisiana at Lafayette
25.

Are IFRS and U.S. GAAP Converging? Some Evidence from People's Republic of China Companies Listed on the New York Stock Exchange

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 06 Apr 2004
Working Paper Series
St. Joseph's University
26.

Assessing the 'Balance' in a Balanced Scorecard System

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 06 Apr 2004
Working Paper Series
Saitama University and State University of New York (SUNY) - Accounting & Law
27.

Assessment of Learning: Test Design and Administration Factors That Affect Student Performance

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 06 Apr 2004
Working Paper Series
Northern Kentucky University - Department of Accountancy and Northern Kentucky University - Department of Accountancy
28.

Assisting FARS Research Capabilities of Students: A Preliminary Study

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 06 Apr 2004
Working Paper Series
Siena College and Siena College
29.

Auditor Effectiveness in the United States and the United Kingdom: Comparison and Analysis

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 06 Apr 2004
Working Paper Series
Virginia Commonwealth University (VCU) - Department of Accounting, Virginia Commonwealth University (VCU) - Department of Accounting and Virginia Commonwealth University (VCU) - Department of Accounting
30.

Company-Owned Life Insurance in Business Combinations and Goodwill Impairment Testing

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 06 Apr 2004
Working Paper Series
City University of New York (CUNY) - Stan Ross Department of Accountancy
31.

Developing a Moral Decision Framework for Business Students

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 06 Apr 2004
Working Paper Series
Indiana University Northwest
32.

Do Financial Analysts Play a Role in Valuation? Evidence from Asian Stock Markets

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 06 Apr 2004
Working Paper Series
Frostburg State University
33.

Earnings Quality Following Corporate Acquisitions

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 05 Apr 2004
Working Paper Series
Stony Brook University and Suffolk University
34.

Ethical Accounting to Measure, Manage and Enhance Performance: An Attempt to Relate Underlying Philosophies/Motivations and Models/Operating Systems and Evidence from the Field

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 06 Apr 2004
Working Paper Series
Charles Sturt University - School of Accounting (Bathurst campus) and Western Washington University
35.

Factors Influencing the Level of Environmental Liability Disclosure in 10k Reports

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 06 Apr 2004
Working Paper Series
George Mason University - Accounting Program
36.

How to Improve the Overall Reliability of Corporate Financial Reporting: The Auditor's Perspective

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 06 Apr 2004
Working Paper Series
Eastern Connecticut State University - Department of Business Administration and Independent
37.

INDEPENDENCE: Clarification of the Profession's Primary Attribute

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 07 Apr 2004
Working Paper Series
American University - Kogod School of Business
38.

Integrating Accounting Curricula on Academic and Professional Skills Dimensions

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 06 Apr 2004
Working Paper Series
Elizabethtown College and SUNY at Geneseo
39.

Machiavellianism Effect on Accounting Ethics Training Programs

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 06 Apr 2004
Working Paper Series
University of New Haven
40.

Market Expectation and Auditor Litigation

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 06 Apr 2004
Working Paper Series
Nova Southeastern University
41.

Muhtasib's Role: Safeguarding the Public Interest during the Islamic Middle Ages

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 06 Apr 2004
Working Paper Series
Seton Hall University
42.

NAFTA Professional Mutual Recognition Agreements: Comparative Analysis of Accountancy Certification and Licensure

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 06 Apr 2004
Working Paper Series
Western Illinois University - Department of Accountancy, Universite de Moncton, Université Laurentienne, Universidad Autónoma de Nuevo León (UANL), Central Connecticut State University and Western Illinois University - Department of Accountancy
43.

New Iraq Free Market Economy and Accounting

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 06 Apr 2004
Working Paper Series
Baker College Center for Graduate Studies
44.

Professing Accounting: A Portrait of the Accountant as a Young Man

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 06 Apr 2004
Working Paper Series
American University - Kogod School of Business
45.

Relationship of the Managerial Compensation Package with Managerial Equity Holdings and Firm Characteristics

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 05 Apr 2004
Working Paper Series
Montclair State University - School of Business and Old Dominion University - College of Business & Public Administration
46.

Similarities and Differences in Financial Analysis Between Not-For-Profit and For-Profit Analysts

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 05 Apr 2004
Working Paper Series
Ouachita Baptist University
47.

Sourcing, Inventory and Agency Relationship

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 06 Apr 2004
Working Paper Series
Montclair State University
48.

Standards for Determining and Alternatives for Reducing Executor Liability for an Estate's Federal Tax Obligations

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 05 Apr 2004
Working Paper Series
American University - Kogod School of Business
49.

Teaching Non-business Majors how to Decipher Accounting Discourse

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 06 Apr 2004
Working Paper Series
Seton Hall University
50.

Technology Self-Efficacy in the AIS Course: An Outcomes Assessment

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Posted: 06 Apr 2004
Working Paper Series
Virginia State University and Virginia State University