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Accounting Problems at Fannie Mae

Description: On September 22, 2004, the Office of Federal Housing Enterprise Supervision (OFHEO) made public a report that was highly critical of accounting methods at Fannie Mae, the government-sponsored enterprise that plays a leading role in the secondary mortgage market. OFHEO charged Fannie Mae with not following generally accepted accounting practices in two critical areas: (1) amortization of discounts, premiums, and fees involved in the purchase of home mortgages and (2) accounting for financial der… more
Date: November 15, 2005
Creator: Jickling, Mark
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Farm budgeting.

Description: Provides instructions and explains the purpose of creating a farm budget.
Date: 1939
Creator: Hutson, John B., b. 1890
Item Type: Refine your search to only Book
Partner: UNT Libraries Government Documents Department
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Market valuation of the translation process under SFAS No. 52: Further evidence

Description: This research investigates the information content of the translation information resulting from exchange rate fluctuations. Two hypotheses are examined. The dollar movement hypotheses investigate whether there is a positive relationship between security valuation and the translation information and whether the market assigns different weights to translation gains and losses in both the depreciating and appreciating exchange rate environments. The geographic concentration hypothesis tests wheth… more
Date: May 2000
Creator: Lin, Henghsiu
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

Performance Improvement in an Accounting Firm: Comparing Operational and Financial Data Before and After Process Redesign

Description: The case study described in this thesis involves a process improvement project in the Tax Department of a Certified Public Accounting firm. A process map was created by interviewing employees involved in the process. A process analysis identified problems and possible solutions. The Partners in the firm decided to streamline the process for simple tax returns in order to make them more profitable. This study examined what impact, if any, the process improvement intervention had on key financial… more
Date: December 2000
Creator: Chhabra, Meeta Kaur
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Perceptions of assurance service services performed by certified public accountants: Accounting education assessment applications

Description: The overall purpose of this study was to examine how Certified Public Accountants (CPAs) perceive the potential use of assurance services to assess quality in accounting education programs. Survey questionnaires were mailed to a random sample of 250 CPAs in the north central Texas area. The questionnaire was designed to obtain demographic information and information relating to the respondents' perceptions of quality assessment of accounting education programs. An analysis of the results of th… more
Date: August 2001
Creator: Brubaker, Thomas F.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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An investigation of the effects of SFAS No.121 on asset impairment reporting and stock returns

Description: Prior to Statement of Financial Accounting Standards No.121 (SFAS No.121): Accounting for the Impairment of Long-Lived Assets and Long-Lived Assets to Be Disposed Of, managers had substantial discretion concerning the amount and timing of reporting writedowns of long-lived assets. Moreover, the frequency and dollar amount of asset writedown announcements that led to a large “surprise” caused the Financial Accounting Standards Board (FASB) and the Securities and Exchange Commission (SEC) to cons… more
Date: December 2001
Creator: Alshabani, Waleed Mohammad
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Accounting for Human Resources: Implications for Theory and Practice.

Description: Knowledge workers are an important resource for the typical modern business firm, yet financial reporting ignores such resources. Some researchers contend that the accounting profession has stressed reliability in order to make the accounting appear objective. Others concur, noting that accounting is an insecure profession and adopts strict rules when faced with uncertainty. Accountants have promulgated a strict rule to expense human resource costs, although many know that such resources have f… more
Date: December 2001
Creator: Stovall, Olin Scott
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Analyzing the Effects of a Performance Pay Plan on Manager Performance in an Accounting Firm

Description: This study examined the effect of a score card¬-based performance pay plan in a professional services firm. The plan was implemented in response to a decreasing trend in productivity and a desire for a formal incentive compensation plan. Performance of manager and senior manager accountants were analyzed across two departments over a five year period. A definitive account of the effects of the intervention is limited by the case-¬study design, but the data does suggest that the performance pay … more
Date: May 2007
Creator: McDaniel, Sarah Curran
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Harmonization of Accounting Practices Among IAS Firms Listed in the U.S. and Its Capital Market Implications

Description: The focus of the study is on financial reporting for non-U.S. firms registered with the Securities Exchange Commission (SEC) but using International Accounting Standards (IAS). This study addresses two issues, (1) whether the comparability of financial reporting among firms using IAS in credit and equity financing jurisdictions increases over time and (2) the associated capital market implications. The motivation for the study is the SEC's ongoing assessment of IAS for possible use by non-U.S. … more
Date: December 2003
Creator: Paananen, Mari
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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The Effect of SFAS No. 141 and SFAS No. 142 on the Accuracy of Financial Analysts' Earnings Forecasts after Mergers

Description: This study examines the impact of Statements of Financial Accounting Standards No. 141 and No. 142 (hereafter SFAS 141, 142) on the characteristics of financial analysts' earnings forecasts after mergers. Specifically, I predict lower forecast errors for firms that experienced mergers after the enactment of SFAS 141, 142 than for firms that went through business combinations before those accounting changes. Study results present strong evidence that earnings forecast errors for companies invol… more
Date: May 2005
Creator: Mintchik, Natalia Maksimovna
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Farm inventories.

Description: Describes the various uses of farm inventories; provides instructions for making, using, and caring for a farm property book.
Date: 1940
Creator: Ball, James Stuart, 1872-
Item Type: Refine your search to only Book
Partner: UNT Libraries Government Documents Department
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Business records for poultry keepers.

Description: Describes business methods to help poultry keepers with their production and marketing issues, discusses record-keeping methods, and includes suggestions to improve efficiency of a farmer's poultry business.
Date: 1940
Creator: Johnson, E. R. (Ernest Reuben), 1892- & Lee, Alfred R., b. 1887
Item Type: Refine your search to only Book
Partner: UNT Libraries Government Documents Department
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Useful records for family farms.

Description: Describes the different types of records that farmers utilize for proper farm management, including details about property, animals, feed, and income.
Date: 1946
Creator: Mendum, S. W. (Samuel Weis), 1888-
Item Type: Refine your search to only Book
Partner: UNT Libraries Government Documents Department
open access

Cost Accounting for Oil Producers

Description: From Introduction: "The Bureau of Mines publishes this report in recognition of a distinct need for a simple treatise on accounting methods adapted to the peculiarities of the petroleum industry."
Date: 1917
Creator: Smith, Clarence G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Land Use, Land-Use Change, and Forestry

Description: The Intergovernmental Panel on Climate Change (IPCC) Special Report on Land Use, Land-Use Change, and Forestry (SR-LULUCF) has been prepared in response to a request from the United Nations Framework Convention on Climate Change (UNFCCC) Subsidiary Body for Scientific and Technological Advice (SBSTA). At its eighth session in Bonn, Germany, 2-12 Ju and technical implications of carbon sequestration strategies related to land use, land-use change, and forestry activities. The scope, structure, a… more
Date: 2000
Creator: Working Group III of the Intergovernmental Panel on Climate Change
Item Type: Refine your search to only Book
Partner: UNT Libraries
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Does the Knowledge of Unaudited Account Balances Adversely Affect the Performance of Substantive Analytical Procedures?

Description: Auditors use substantive analytical procedures to make assertions about the adequacy and appropriateness of client balances. The analytical procedure process consists of auditors creating independent account expectations and corroborating unusual fluctuations through obtaining and evaluating additional audit evidence. Prior analytical procedure research has found that knowledge of clients' unaudited account balances biases auditors' expectations towards the current year figures. However, thi… more
Date: December 2009
Creator: Pike, Byron J.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

[Letter from Marilou Smith to Anthony J. Principi - June 14, 2005]

Description: Letter from Marilou Smith,the mayor of the City of Kettering, Ohio, BRAC Chairman Anthony Principi. Mayor Smith voiced concern about the recommended closure of Defense Finance and Accounting Service (DFAS) Dayton (located in Kettering). She included several reasons as to why DFAS Dayton should not be closed, including economic concerns for Kittering and its strong military value ranking.
Date: June 14, 2005
Creator: Smith, Marilou
Item Type: Refine your search to only Letter
Partner: UNT Libraries Government Documents Department
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