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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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Income Statement Reporting Discretion Allowed by FIN 48: Interest and Penalty Expense Classification

Description: This article investigates whether tax avoidance, management compensation, and debt agreements affect the expense classification election and whether this discretion has implications for financial statement users.
Date: July 2016
Creator: Abernathy, John L.; Beyer, Brooke; Gross, Andrew D. & Rapley, Eric T.
Item Type: Refine your search to only Article
Partner: UNT College of Business

Strategic Voting and Insider Ownership

Description: This article outlines a model of strategic shareholder voting that allows outside shareholders to mitigate the influence of insiders.
Access: Restricted to UNT Community Members. Login required if off-campus.
Date: May 18, 2018
Creator: Marquardt, Blair; Myers, Brett W. & Niu, Xu
Item Type: Refine your search to only Article
Partner: UNT College of Business
open access

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Concept Release on Audit Quality Indicators, No. 2015-005, July 1, 2015

Description: This commentary summarizes the contributors’ views and recommendations on the Public Accounting Oversight Board's (PCAOB) Audit Quality Indicators (ACIs).
Date: October 2015
Creator: Rezaee, Zabihollah; Abernathy, John L.; Causholli, Monika; Michas, Paul N.; Roush, Pamela B.; Rowe, Stephen et al.
Item Type: Refine your search to only Article
Partner: UNT College of Business
open access

How the Source of Audit Committee Accounting Expertise Influences Financial Reporting Timeliness

Description: This practitioner summary article summarizes "The Association between Characteristics of Audit Committee Accounting Experts, Audit Committee Chairs, and Financial Reporting Timeliness,'' which investigates the association between audit committee members’ accounting expertise and financial reporting timeliness.
Date: January 2015
Creator: Abernathy, John L.; Beyer, Brooke; Masli, Adi & Stefaniak, Chad M.
Item Type: Refine your search to only Article
Partner: UNT College of Business
open access

Comments of the Standards Committee of the Auditing Section of the American Accounting Association on the SEC’s Concept Release No. 33-9862; 34-75344 File No. S7-13-15, Possible Revisions to Audit Committee Disclosures

Description: This commentary summarizes the contributors’ views on the various questions asked in the SEC’s Release, Possible Revisions to Audit Committee Disclosures.
Date: September 2015
Creator: Abernathy, John L.; Felix, Robert; Jamal, Karim; Krishnamoorthy, Ganesh & Pevzner, Mikhail
Item Type: Refine your search to only Article
Partner: UNT College of Business
open access

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Staff Consultation Paper, Auditing Accounting Estimates and Fair Value Measurements

Description: This commentary summarizes the contributors’ views on the various questions asked in the PCAOB Staff Consultation Paper.
Date: December 2014
Creator: Abernathy, John L.; Hackenbrack, Karl E.; Joe, Jennifer R.; Pevzner, Mikhail & Wu, Yi-Jing
Item Type: Refine your search to only Article
Partner: UNT College of Business

An Exploration Into the Development, Application, and Further Growth of Real Options Analysis [Presentation]

Description: Presentation for the 2010 University Scholars Day at the University of North Texas discussing research on the development, application, and further growth of real options analysis.
Date: April 15, 2010
Creator: Poyser, Whitley; Davis, Alan; Gentry, Danon; Robinson, Miguel; Manuj, Ila; Pohlen, Terrence L. et al.
Item Type: Refine your search to only Presentation
Partner: UNT Honors College
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