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The Relationship between Privatization, Culture, Adoption of International Accounting Standards, and Accounting in Egypt

Description: This study explores how the Egyptian socioeconomic factors impacted the implementation of International Accounting Standards (IASs) in Egypt. Prior research concluded that developing nations have special needs when it comes to accounting and financial reporting and recommended nation-specific analysis. The author adapts Gray's (1988) model, which connects Hofstede's cultural dimensions with accounting practice, to fit the Egyptian environment.
Date: December 1998
Creator: Dahawy, Khaled M.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Foreign Exchange Risk Management in U.S. Multinationals Under SFAS no. 52: Change in Management Decision Making in Response to Accounting Policy Change

Description: SFAS No. 52, Foreign Currency Translation, was issued in December, 1981, replacing SFAS No. 8, Accounting For the Translation of Foreign Currency Transactions and Foreign Currency Financial Statements. SFAS No. 52 has shifted the impact of translation gains and losses from the income statement to the balance sheet. It was expected that SFAS No. 52 would eliminate the incentive for multinationals to engage in various hedging activities to reduce the effect of the translation process in reported … more
Date: August 1986
Creator: El-Refadi, Idris Abdulsalam
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Market Reactions to Accounting Policy Deliberations the Case of Pensions (SFAS No. 87)

Description: This study had two basic objectives. The first was to determine the stock market reactions to the pension policy deliberations. The second was to further our understanding of the significance of the FASB's due process. The author selected 13 critical events that preceded passage of SFAS No. 87 and designed a quasi experiment to examine the stock market reaction around the above events. Two portfolios were constructed to test the hypotheses. The first portfolio consisted of firms in the experime… more
Date: December 1986
Creator: Gopalakrishnan, Venkataraman
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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An Exploratory Investigation of the Origins and Regulatory Actions of the United Kingdom's Financial Reporting Review Panel

Description: In 1990, the accounting profession and the British government worked together to establish a new regulatory framework for financial reporting in the United Kingdom (UK), the Financial Reporting Council (FRC) and its two subsidiaries, the Accounting Standards Board (ASB) and the Financial Reporting Review Panel (FRRP). The FRRP enforces companies' compliance with the ASB's accounting standards and the accounting provisions of the UK Companies Act. Only one study, Brandt et al. (1997), has examin… more
Date: December 1998
Creator: Styles, Alan K. (Alan Keith)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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An Analysis of the Incremental Information Gain in Combining Economic, Socio-Political, and Joint-Decision Characterizations in a Study of Accounting Choice: the Case of SFAS 106

Description: Typical accounting studies attempting to explain accounting method choice employ positive theoretical hypotheses and test for association between adoption method or adoption timing and economic measures that focus upon specific firm stakeholders. Such studies addressing the adoption and impact of SFAS 87, "Employer's Accounting for Pensions," yield mixed and contradicting results. Various researchers have suggested that traditional economic analysis often fails to capture important explanatory … more
Date: August 1996
Creator: Baker, Pamela Smith (Pamela Smith Elaine)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Financial Reporting in Poland: Privatization of Select Firms Traded on the Warsaw Stock Exchange

Description: Poland's transition from a centrally-planned economy (CPE) to a market economy began in 1989. Building a market economy out of the failures of a CPE represents an unprecedented process in the history of economic development. At the core of the transition is the privatization of state-owned enterprises (SOEs). Many problems encountered during privatization are accounting related, and before privatization can occur valuation issues must be resolved. What has been the role of accounting in Poland'… more
Date: December 1996
Creator: De la Rosa, Denise M. (Denise Mary), 1949-
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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An Analysis of the Accounting System of the Quincy Mining Company: 1846-1900

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… more
Date: December 1992
Creator: Michael, Rodney R. (Rodney Richard)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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An Empirical Investigation of the Lobbying Influence of Large Corporations on Selected FASB Standards

Description: The Financial Accounting Standards Board is a private sector rule making body. Congressional inquiries have questioned whether the setting of accountin standards should remain in the private sector. Congressional critics have charged that the FASB has been captured by special interests and recommended that a governmental agency assume responsibility for standard setting. Specifically, critics charge that large corporations capture the Big Eight accounting firms who, in turn, have captured the F… more
Date: May 1988
Creator: Beckman, Ronald J. (Ronald James)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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An Investigation of Asymmetrical Power Relationships Existing in Auditor-Client Relationship During Auditor Changes

Description: In recent years, considerable interest has been stimulated concerning potential conflicts of interest between a company's management and their independent auditors. Many researchers examined the association between corporations who changed their present auditors, and factors such as auditor's opinion on the financial statements, management changes, mergers, financial distress, etc. Some of these research efforts resulted in findings that were inconsistent with each other. The current research w… more
Date: August 1987
Creator: Sriram, Srinivasan
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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An Exploratory Investigation of Socio-Economic Phenomena that May Influence Accounting Differences in Three Diverse Countries

Description: This dissertation attempts to provide an exploratory structure to respond to, and tries to resolve, an existing void in international accounting research. The void is a lack of coherently structured, nation-specific, descriptive research to investigate socio-economic phenomena which may influence financial accounting. This dissertation's salient features include a political economy theory, an exploratory, sociological method, and a case study format. The political economy of accounting, introdu… more
Date: August 1989
Creator: Hudack, Lawrence R. (Lawrence Ralph)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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An Analysis of the Cost Accounting Literature of the United States from 1925 to 1950

Description: This research examines the assertions made by Johnson and Kaplan (1987) that cost accounting lost relevance after 1925 due to the dominance of financial accounting, to an academic preoccupation with financial accounting, to the disappearance of engineers and to a managerial emphasis on financial measures of net income and earnings per share. Additionally, the research looks at environmental effects on cost accounting, both economic and governmental.
Date: December 1993
Creator: Vollmers, Gloria Lucey
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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A Test of Alfred Chandler's Theory of Corporate Control

Description: Alfred Chandler, in Scale and Scope: The Dynamics of Industrial Capitalism (1990), suggests that the acquisition of targets is an alternative to direct investment in research and development (R&D). Chandler suggests that the failure of accounting to recognize investment in R&D as an asset may have made R&D less attractive. This study focuses on the relationship between investment in R&D and capital expenditures and a set of partitions based on Chandler's three technology types ("hightech," "sta… more
Date: August 1996
Creator: Schmidt, George Leo
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Environmental Accounting: The Relationship Between Pollution Performance and Economic Performance in Oil and Gas Refineries

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.
Date: August 1997
Creator: Mobus, Janet Luft
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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The Changing Role and Responsibilities of Audit Committees in the United States

Description: The corporate form that developed in the early 20th century created enormous pressure for corporate governance mechanisms to curb the power of corporate managers. Berle and Means, legal pluralists, warned about concentrating economic power in the hands of a small but powerful class of professional managers. They claimed this "new form of absolutism" required governmental oversight and viewed boards of directors as part of management, rather than monitors for shareholders. The Securities and Exc… more
Date: August 2010
Creator: Teed, Dan Graham
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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An Analysis of Corporate Accounting and Reporting Practices in Bahrain

Description: The primary objective of this dissertation is to determine the factors that have shaped the corporate financial reporting practices in Bahrain. Prior researchers have offered two explanations, environmental factors and cultural importation, for the emergence of financial reporting practices in developing countries. The environmental explanation suggests that a nation's financial reporting practices will be shaped by its socioeconomic structure. The cultural importation explanation states that t… more
Date: December 1993
Creator: Abdul-Rahim, Hassan M.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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An Examination of the Accounting Debate over the Determination of Business Income: 1945-1952

Description: George O. May's (1952) prescient statement that "if accounting had not already become, it was well on its way to becoming a political phenomenon" provides the motivation for this study. Changing socioeconomic relationships in the post-World War II period make it an ideal period to examine the politicalization of accounting. Keynesian economic policies justified active government intervention in the economy to manage demand and ensure full employment. No longer could it be assumed that competiti… more
Date: December 1996
Creator: Pence, Diana Kay
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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The Impact of Contextual Variables on Internal Auditors' Propensity to Communicate Upwardly

Description: The author examined whether contextual variables impact internal auditors' self-assessed likelihood of whistleblowing. The author synthesized a theoretical framework and developed research hypotheses that predict relationships between the self-assessed likelihood of whistleblowing and (1) magnitude of the consequences (2) channels of communication and (3) type of wrongdoing. To test these hypotheses, the author provided internal auditors (n=123) with a scenario and asked them to self-assess the… more
Date: December 1996
Creator: Tolleson, Thomas D. (Thomas Dale)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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A Comparison of Cognitive Moral Development of Accounting Students at a Catholic University with Secular University Accounting Students

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 rese… more
Date: April 1998
Creator: Koeplin, John P. (John Peter)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Predicting Failure in the Savings and Loan Industry: a Comparison of RAP and GAAP Accounting

Description: The financial crisis facing the United States savings and loan industry has been steadily escalating over the last decade. During this time, accounting treatments concerning various thrift institution transactions have also attracted a great deal of attention. The specialized accounting treatments used in the thrift industry, known as regulatory accounting practices (RAP) have been blamed as one of the culprits hindering the regulators' ability to detect serious financial problems within many i… more
Date: December 1989
Creator: Kenny, Sara York
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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