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An Empirical Investigation into the Information Content of Financial Accounting Standards Board Statement No. 33 Current Cost Reporting Requirement

Description: The purpose of this study was to determine the informational value of FASB Statement No. 33 current cost disclosures using the analytical technique of industry-wide decomposition analysis. The industry-wide decomposition model was used to measure the informational content of both the historical cost balance sheets (reported in the firm's annual reports) and the current cost balance sheets (prepared from the current cost disclosures) of firms in the Electric Services and Retailers industries. Th… more
Date: May 1983
Creator: Gillett, John W. (John Willis)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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A Comparative Study of Internal and External Auditors' Judgment of Internal Auditor Independence

Description: The purpose of this study is to provide empirical evidence relevant to perceptions of internal auditor independence. Specifically, this study investigates how the auditor practitioners (both internal and external auditors) perceive the importance of five selected factors that characterize the organizational settings of an internal audit department. Role theory is the frame of reference used to develop the conceptual model for this study in which the judgment of internal auditor independence is … more
Date: May 1986
Creator: Pei, Ker-Wei
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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A Theoretical and Empirical Investigation into the Application af a Cash-Flow Accounting System

Description: The objective of this research is to make a theoretical and empirical investigation into the application of a cashflow accounting system. The theoretical investigation provides a definition for cash-flow accounting; it also examines the major arguments for a cash-flow reporting system. Three hypotheses are proposed for testing. The first states that during periods of changing prices, performance indicators that are based on the conventional accrual accounting will diverge from performance indic… more
Date: December 1983
Creator: Habib, Abo-El-Yazeed Tawfik
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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A Study of African American Students' Completion of an Accounting Degree at a Private University

Description: The purpose of this qualitative study was to identify factors that may have influenced the choice of major and the persistence to graduation of six African American accounting majors who attended and graduated from a private, predominantly white university from the academic years 2003 through 2009. A set of indicators based on several retention studies was selected for the purpose of identifying pre-college, off-campus, and on-campus factors that influenced students' choice of major and persist… more
Date: December 2010
Creator: Eddington, Alicia F.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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An Empirical Examination of the Effects of FASB Statement No. 52 on Security Returns and Reported Earnings of U.S.-Based Multinational Corporations

Description: Prior to the issuance of Financial Accounting Standards Board Statement No. 8 (SFAS No. 8), there was a marked inconsistency in the area of accounting for foreign currency translation. Though designed to make the diverse accounting practices of multinational corporations (MNCs) more compatible, SFAS No. 8 was the subject of a great deal of criticism, eventually leading to the issuance of Financial Accounting Standards Board Statement No. 52 (SFAS No. 52). SFAS No. 52 differs from SFAS No. 8 on … more
Date: December 1986
Creator: Elsayed-Ahmed, Sameh M. (Sameh Metwally)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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An Empirical Study of the Effectiveness of Independence Discrimination Resulting from the Application of Aicpa Ethical Interpretation 101-3--Accounting Services

Description: Interpretation 101-3 of the AICPA Code of Professional Ethics provides four independence requirements for certified public accountants performing bookkeeping services. As such, these requirements are largely thought of as rules requiring compliance. The purpose of this study was to provide empirical evidence related to the question, "Can the guidelines in Interpretation 101-3 be effectively interpreted?" Accordingly, the research objectives were twofold: (1) to make an estimate of the effective… more
Date: May 1985
Creator: Steed, Steve A. (Steve Alan)
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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Decision Criteria for Gifts Under the 1976 Tax Reform Act

Description: The 1976 Tax Reform Act made many changes in the taxation of estate and gift transfers. Previously gifts and estates were taxed separately and the gift tax rate was 75 percent of the estate tax rate; and there was a $30,000 exemption for gifts and a $60,000 exemption for estate transfers. Under the new law the exemptions were repealed and replaced with a unified credit against the tax; and the tax on estate and gift transfers was combined into one increasing rate schedule. Under the prior law, … more
Date: December 1977
Creator: Byars, Richard B.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Employee Stock Ownership Plans and the Publicly Held Corporation, a Study of Their Accounting, Financial and Economic Implications

Description: The purpose of this study is twofold. First, the results of the study are used to isolate the impact of ESOP financing on actual firms as closely as possible. This is simply to point out many of the advantages and disadvantages of ESOP financing. Second, the results of the study are used to compare the relative costs of ESOP's with other deferred employee compensation. In general, the findings indicate that ESOP's have little to offer as a means of financing for publicly held corporations, Howe… more
Date: August 1977
Creator: Hennessee, Patrick A.
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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An Assessment of the Effect of News Announcements on Stock Prices of Oil and Gas Producing Companies

Description: This empirical study is concerned with the extent to which news announcements affect the performance of common equity securities of oil and gas producing companies. The market effects of news announcements are considered to be of importance in resolving two issues. One concerns financial statement disclosure and the second concerns examination of prior oil and gas industry-related accounting research. This dissertation assumes capital market efficiency and addresses two research questions: do n… more
Date: August 1982
Creator: Wright, Charlotte Jean
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Impact of the Gain/Loss Provisions of Financial Accounting Standard No. 88 on Benefit Settlements

Description: This research analyzes the relationship between specific firm characteristics and firms' settlement/replacement plan decisions under Statement of Financial Accounting Standard No. 88 (FAS88). I examined firms that effected either (i) a settlement of their pension obligations without a benefit plan termination or (ii) a partial termination with a replacement benefit plan or (iii) a complete termination with no replacement of a benefit plan.
Date: August 1991
Creator: Ranganathan, Krishnan Ayengar
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Depreciation shortfall and real financial performance in the steel industry, 1965-1974

Description: The purpose of this study was to revise the industry's reported depreciation allowances to a current replacement cost basis; to measure the industry's real profits and profitability; to assess the relationships between depreciation shortfall and real financial performance; and to evaluate the implications of depreciation shortfall for the steel industry.
Date: May 1976
Creator: Harlow, Forrest W.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Prediction of Business Failure as a Criterion for Evaluating the Usefulness of Alternative Accounting Measures

Description: This study examines the usefulness of general price level information (GPL) and current cost information (CC) originally provided by SFAS No. 33 as compared to historical cost information (HC) in predicting bankruptcy. The study also examines the usefulness of GPL data versus CC data when each supplements HC data. In addition, this study tests the usefulness of the three types of information systems combined in one model (HC, GPL, and CC) versus HC data in predicting bankruptcy. The study focus… more
Date: August 1986
Creator: Aly, Ibrahim M. Mohamed
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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A comparison of the evolution of accounting institutions in Germany and the United States

Description: The purpose of this dissertation is to compare the evolution of the German accounting profession with that in the United States from the late 1800's to the early 1930's. Included is an analysis of the interaction of the accounting profession with each nation's corporate/ banking institutions in influencing financial reporting and the demand for audits.
Date: August 1991
Creator: Harston, Mary Elizabeth
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Financial Report of the University of North Texas System Administration: For the year ended August 31, 2008

Description: Financial report for the University of North Texas System Administration contains information about revenues and expenditures for the organization during the 2007-2008 fiscal year. It includes general statements, schedules of accounts broken down by category, and other supplementary notes.
Date: November 2008
Creator: University of North Texas System. Administration.
Item Type: Refine your search to only Report
Partner: UNT Libraries Special Collections
captions transcript

[News Clip: Holiday phone calls]

Description: Video footage from the KXAS-TV/NBC station in Fort Worth, Texas, to accompany a news story.
Date: December 25, 1976, 10:00 p.m.
Duration: 1 minute 50 seconds
Creator: KXAS-TV (Television station : Fort Worth, Tex.)
Item Type: Refine your search to only Video
Partner: UNT Libraries Special Collections
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[News Script: Commissioners]

Description: Script from the WBAP-TV/NBC station in Fort Worth, Texas, covering a news story about Tarrant County commissioners receiving a positive report on the county's official books by outside auditors from McCannon, Morris, Pickens and Mayhew.
Date: November 28, 1960
Creator: WBAP-TV (Television station : Fort Worth, Tex.)
Item Type: Refine your search to only Script
Partner: UNT Libraries Special Collections
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