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An Empirical Investigation of the Factors Considered by the Tax Court in Determining Principal Purpose Under Internal Revenue Code Section 269

Description: The purpose of this study was an empirical investigation of the factors considered by the United States Tax Court in determining whether the principal purpose for an acquisition was tax avoidance (or alternatively, given the totality of the surrounding circumstances, whether there was an overriding business purpose for the acquisition).
Date: May 1987
Creator: Olson, William H. (William Halver)
Partner: UNT Libraries
open access

An Empirical Investigation of the Potential Use of Data Required by FASB Statement No. 33 by Financial Analysts in the Dallas/Fort Worth and Houston Regions

Description: In September, 1979, the Financial Accounting Standards Board issued FASB Statement No. 33, which required certain corporations to issue specified supplementary information based on constant dollars and current costs. This information is intended to show the impact of inflation on the reported earnings and capital of business enterprises. Opponents of Statement No. 33 claim that the required supplementary information is difficult to interpret and, therefore, will not be used. Proponents contend … more
Date: December 1980
Creator: Tondkar, Rasoul H.
Partner: UNT Libraries
open access

What Did the Client Say? Auditor Memory of a Client Inquiry: a Study of Encoding Style and Note Taking

Description: Client inquiry is a fundamental procedure for gathering audit evidence. Since inquiries are not audio- or video-recorded in practice, auditor memory is vital to the accuracy of evidence gathered in this manner. Due to the potential for error during memory encoding and retrieval, the effect of memory on judgment, and the cognitive complexity of conducting a face-to-face inquiry, examining factors affecting auditor memory of client inquiries is important. In this dissertation, I examine two facto… more
Date: May 2015
Creator: Vinson, Jeremy M.
Partner: UNT Libraries
open access

The Effects of Generational Stereotypes and Attribute Affirmation on the Collection of Audit Evidence

Description: As the workplace has evolved over the past few years, several studies have documented perceived differences in personalities, values, and preferences between generations in the workplace, including in public accounting. In this study, I examine whether exposure to a negative preconceived belief about a staff auditor's generation (generational stereotype) influences the affective state of staff auditors and ultimately causes them to reduce the extent to which they communicate with a client manag… more
Date: May 2023
Creator: Kabutey, Monica
Partner: UNT Libraries
captions transcript

[College of Business Fall 2017 commencement ceremony, Part I]

Description: Video recording of Part I the College of Business Fall 2017 commencement ceremony held at the Coliseum on Friday, December 15 at 1 p.m. The ceremony includes remarks by the Dean of the College of Business Dr. Marilyn K. Wiley, former Dean of the College of Business and former Provost and Vice President for Academic Affairs Dr. Finley Graves, Director of Development for the College of Business Jennifer Clark, and Provost and Vice President for Academic Affairs Dr. Jennifer Cowley. Preceding the … more
Date: December 15, 2017
Duration: 1 hour 10 minutes 08 seconds
Creator: University of North Texas.
Partner: UNT Libraries Special Collections

The Effects of the Use of Natural Language Processing and Task Complexity on Jurors' Assessments of Auditor Negligence

Description: The purpose of my dissertation is to examine jurors' evaluation of auditor negligence in response to auditors' use of natural language processing (NLP). To test my research objective, I conducted a 2x2 between-subjects experiment with 175 jury-eligible individuals. In the online experiment, I manipulated whether the audit team analyzes contracts with NLP software or by having human auditors read the contracts. I also manipulated task complexity as complex or simple. The dependent variables incl… more
Date: August 2021
Creator: Cui, Junnan
Partner: UNT Libraries
open access

Catalog of the University of North Texas, 1994-1995, Undergraduate

Description: The UNT Undergraduate Bulletin includes information about class offerings as well as general information about the university (academic calendar, admissions and degree requirements, financial information, etc.) about research, and about the colleges and schools on campus. Index starts on page 293.
Date: June 1994
Creator: University of North Texas
Partner: UNT Libraries
open access

[College of Business history brochure]

Description: Document about the history of the College of Business from 1945-2015, the first entry however is for 1942. The piece is a small brochure for the 125th Anniversary of UNT event. There are photos included of past College of Business buildings and students in the respective classrooms.
Date: 2016~
Partner: UNT Libraries Special Collections
open access

[College of Business history posters]

Description: Posters that were printed out onto large banners and displayed in the lobby-area of the Business Leadership Building. Each one focuses on a specific decade of time for the College of Business. The first one is the entrance poster that marks the display as part of the 125th Anniversary of UNT celebration.
Date: 2015~
Partner: UNT Libraries Special Collections
captions transcript

[College of Business Fall 2015 commencement ceremony]

Description: Video recording of the College of Business Fall 2015 commencement ceremony held at the Coliseum on Saturday, December 12 at 1 p.m. The ceremony includes remarks by Dean of the College of Business Dr. Marilyn K. Wiley and Provost and Vice President for Academic Affairs Dr. Finley Graves.
Date: December 12, 2015
Duration: 1 hour 20 minutes 43 seconds
Creator: University of North Texas.
Partner: UNT Libraries Special Collections
open access

The Determinants and Consequences of Having a Chief Operating Officer

Description: This study examines the determinant and consequences of having a chief operating officer (COO). Specifically, we investigate chief executive officer (CEO) related factors that affect the choice to employ a COO and look into the impact of having a COO on firm operational efficiency using a data envelopment analysis (DEA)-based measure. Although prior literature has extensively investigated the role of CEOs and chief finance officers (CFOs) on firm outcomes, few studies focus on the impact of CO… more
Date: May 2020
Creator: Le, Linh
Partner: UNT Libraries
captions transcript

[G. Brint Ryan College of Business Fall 2019 commencement ceremony]

Description: Video recording of the G. Brint Ryan College of Business Fall 2019 commencement ceremony held at the Coliseum. The ceremony includes remarks by the Dean of the G.Brint Ryan College of Business Dr. Marilyn K. Wiley and Provost and Vice President for Academic Affairs Dr. Jennifer Cowley. The video also includes a pre-recorded feature of graduating students from the G. Brint Ryan College of Business sharing their thanks and contributing remarks before commencement.
Date: 2019-12-13/2019-12-14
Duration: 1 hour 13 minutes 12 seconds
Creator: University of North Texas.
Partner: UNT Libraries Special Collections
open access

Catalog of the University of North Texas, 1993-1994, Undergraduate

Description: The UNT Undergraduate Bulletin includes information about class offerings as well as general information about the university (academic calendar, admissions and degree requirements, financial information, etc.) about research, and about the colleges and schools on campus. Index starts on page 263.
Date: June 1993
Creator: University of North Texas
Partner: UNT Libraries
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