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  Partner: UNT Libraries
 Department: Department of Accounting
 Collection: UNT Theses and Dissertations
An Analysis of Confidence Levels and Retrieval of Procedures Associated with Accounts Receivable Confirmations

An Analysis of Confidence Levels and Retrieval of Procedures Associated with Accounts Receivable Confirmations

Date: December 1993
Creator: Rogers, Violet C. (Violet Corley)
Description: The study addresses whether differently ordered accounts receivable workprograms and task experience relate to differences in judgments, confidence levels, and recall ability. The study also assesses how treated and untreated inexperienced and experienced auditors store and recall accounts receivable workprogram steps in memory in a laboratory environment. Additionally, the question whether different levels of experienced auditors can effectively be manipulated is also addressed.
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An Analysis of the Accounting System of the Quincy Mining Company: 1846-1900

An Analysis of the Accounting System of the Quincy Mining Company: 1846-1900

Date: December 1992
Creator: Michael, Rodney R. (Rodney Richard)
Description: This historical study examines the evolution of the accounting system of the Quincy Mining Company between 1846 and 1900. The external financial reporting practices and internal accounting procedures of the firm are defined and interpreted in the context of three time periods that portray the formation, growth and maturation of the firm. Each period reflects unique economic and social conditions that are associated with changes in the firm's accounting system. A cross temporal analysis of these changes highlights three factors: the relationship between the accounting system and the labor force, the emergence of accounting as a control mechanism and the diminishing informational content of the firm's annual reports. Primary sources are used to document the perspectives of the Quincy management and to assess the motivations for accounting processes such as internal control, auditing procedures, responsibility centers and other managerial practices. This study addresses the inherent nature of accounting information and its relationship to the economic and social environment of an individual firm in the nineteenth century.
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An Analysis of Factors Associated with Voluntary Disclosure of Management's Responsibilities for Internal Control

An Analysis of Factors Associated with Voluntary Disclosure of Management's Responsibilities for Internal Control

Date: August 1992
Creator: Tanner, Margaret Morgan
Description: The purpose of this study was to identify company characteristics associated with the presence of disclosures regarding internal control in the annual report. Gibbins, Richardson and Waterhouse [1990] have developed a framework from which to examine financial disclosure,. These authors define two dimensions of a company's disclosure position; opportunism and ritualism. I examined the association between variables representing the dimensions identified by these authors and a company's decision regarding disclosure of a management report on internal control. I compared specific characteristics of companies disclosing this information to those of companies not disclosing. The dependent variable represented the presence or absence of disclosure. I used logit analysis to test the significance of the chosen characteristics relative to the decision to include or exclude a management report on internal control in the annual report. My results were consistent with the existence of ritualism with respect to this issue. Reporting on internal controls was associated with membership in the Financial Executives Institute, auditor choice, certain industry designations and prior inclusion of such a report. FEI membership was closely related to initial reporting decisions as well'. I found evidence of opportunism as well. The likelihood of reporting on internal controls was related to company ...
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The Effects of Interactions with IRS Employees on Tax Practitioners' Attitudes toward the IRS

The Effects of Interactions with IRS Employees on Tax Practitioners' Attitudes toward the IRS

Date: December 1992
Creator: Gutierrez, Theresa Kay
Description: The purpose of this study was to determine the effects of interactions with IRS employees on tax practitioners' attitudes toward the IRS. The mission of the IRS is to inspire the highest degree of public confidence as it collects the proper amount of tax revenues at the least cost to the public. The IRS believes it must project a favorable image to tax practitioners in order to foster a high level of support for its mission. Prior surveys of tax practitioners found that practitioners have generally unfavorable attitudes toward the IRS and its employees. This study examined whether the unfavorable attitudes result from interactions with IRS employees, and provides empirical evidence of the effects of interactions with IRS employees on tax practitioners' attitudes toward the IRS.
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Environmental Accounting: The Relationship Between Pollution Performance and Economic Performance in Oil and Gas Refineries

Environmental Accounting: The Relationship Between Pollution Performance and Economic Performance in Oil and Gas Refineries

Date: August 1997
Creator: Mobus, Janet Luft
Description: A research study is undertaken to determine if economic incentives exist for noncompliance with regulatory standards, and if accounting related disclosure of regulatory enforcement actions is a determinant of environmental performance.
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Fluency Training as a Pedagogical Tool to Improve Performance of Undergraduate Students Enrolled in the First Financial Accounting Course at a Regional Oklahoma University

Fluency Training as a Pedagogical Tool to Improve Performance of Undergraduate Students Enrolled in the First Financial Accounting Course at a Regional Oklahoma University

Date: December 1998
Creator: Huffman, William E. (William Eugene)
Description: This study contributes to the debate on accounting pedagogy in the basic financial accounting course by examining the pedagogical tool of fluency training as a way to improve student performance. Fluency training has been shown to improve performance of students in other academic disciplines.
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Earnings Management and the Independence or Interdependence of Accounting Choices: the Decision to Adopt Mandated Accounting Changes

Earnings Management and the Independence or Interdependence of Accounting Choices: the Decision to Adopt Mandated Accounting Changes

Date: December 1997
Creator: Nichols, Nancy Brown
Description: This research examines whether firms managed earnings in the year they adopted SFAS 109, Accounting for Income Taxes (or its predecessor SFAS 96), by combining the choice to adopt SFAS 109 with other accounting choices in an interdependent rather than independent manner. Prior literature generally analyzes only one specific accounting choice, assuming that the decision is independent of other accounting procedure choices. However, it is unlikely that managers act in this manner. When attempting to achieve certain income goals, managers have numerous accounting tools available to them including the choice of accounting procedures and the exercise of judgment as to accrual amounts. This study investigates five choices consisting of: (1) the adoption of SFAS 109/96; (2) the adoption of SFAS 106; (3) the reporting of a restructuring of operations and/or a write-down of assets; (4) the reporting of asset sales; and (5) the choice of discretionary accruals. The study adopts both a portfolio and joint decision approach. The portfolio approach combines the earnings effects of the five choices into a single dependent variable and tests income smoothing, big bath, and debt hypotheses. The joint decision approach utilizes simultaneous equation methodology to investigate the interdependence of the five choices and the ...
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A Comparison of Cognitive Moral Development of Accounting Students at a Catholic University with Secular University Accounting Students

A Comparison of Cognitive Moral Development of Accounting Students at a Catholic University with Secular University Accounting Students

Date: April 1998
Creator: Koeplin, John P. (John Peter)
Description: Previous research has shown that accountants may be inadequate moral reasoners. Concern over this trend caused the Treadway Commission (1987) and the Accounting Education Change Commission (1990) to call for greater integration of ethics into the student's training. Ponemon and Glazer (1990) found a difference in cognitive moral development (CMD) between accounting students at a public university and a private university with a liberal arts emphasis. This study expands Ponemon and Glazer's research by examining two liberal arts universities, one a private, secular institution and one a Catholic institution. The primary research question asks if Catholic university accounting students manifest greater CMD growth than secular university accounting students. Additionally, this study examines and compares the priority that accounting students from the different institutions place on ethical values versus economic values. It was expected that Catholic university accounting students would manifest both greater CMD growth and a greater concern for ethical values over economic values when compared with non-Catholic university accounting students. The study utilized a two-phase approach. In the first phase, an organizational study of two institutions was made to determine how each strives to integrate moral development into their accounting students' education. In the second phase, lower-division and senior ...
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The Impact of the Ceiling Test Write-off on the Security Returns of Full Cost Oil and Gas Firms

The Impact of the Ceiling Test Write-off on the Security Returns of Full Cost Oil and Gas Firms

Date: May 1992
Creator: AlDiab, Taisier F. (Taisier Fares)
Description: This study examined the impact of the ceiling test write-off on the stock prices of affected full cost (FC) oil and gas firms.
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The Effect of Different Forms of Accounting Feedback, Cost Aggregation and Pricing Knowledge on Profitability and Profit Estimation

The Effect of Different Forms of Accounting Feedback, Cost Aggregation and Pricing Knowledge on Profitability and Profit Estimation

Date: May 1997
Creator: Smith, David M., 1961-
Description: This study extends a research stream calling for further research regarding pricing and accounting feedback. Marketing executives rely heavily on accounting information for pricing decisions, yet criticize accounting feedback usefulness. To address this criticism, this research integrates the cognitive psychology and accounting literature addressing feedback effectiveness with pricing research in the marketing discipline. The research extends the scope of previous accounting feedback studies by using a control group and comparing two proxies of subject task knowledge; years of pricing experience and a measure of the cognitive structure of pricing knowledge. In addition, this research manipulates task complexity by using two different accounting systems. These systems vary in the number of cost pools used in allocating overhead, resulting in differentially projected cost and profit information. A total of 60 subjects participated in a computer laboratory experiment. These subjects were non-accountants with varying amounts of pricing knowledge. Subjects were randomly assigned to six experimental groups which varied by feedback type (no accounting feedback, outcome feedback only, or a combination of outcome and task properties feedback) and task complexity (high or low number of overhead cost pools). The subjects attempted to (1) maximize profits for a product during 15 rounds of pricing decisions, ...
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