Yes, your test bank and solutions manual arelor sale and it is very easy for students to acquire ... more Yes, your test bank and solutions manual arelor sale and it is very easy for students to acquire them. Using a srakeholderframework, we analyze the ethical issues involved in acquiring, using, and distributing these instructional resources by individuals besides the professors for whom they are intended. We also discuss countermeasures that stakeholders might use to deal with this latest del'elopmenr. At State University, the weaker students in a particular auditing class did so well on their first multiple-choice examination that the professor became suspicious. Investigating, he learned that one of his students also worked in the school's continuing education department, and (with the help of his publisher) discovered that someone there had downloaded not only the test bank and solutions manual for his auditing course, but also instructional materials for alte11late courses in marketing, law, and finance. Responding to what he had learned, the professor carefully composed ...
eXtensible Business Reporting Language (XBRL), a financial accounting application of XML, provide... more eXtensible Business Reporting Language (XBRL), a financial accounting application of XML, provides a taxonomy for facilitating the analysis of financial statement information. This taxono-my promises to enhance the financial analyst’s ability to process financial information both cross-sectionally and temporally. However, limitations exist in the taxonomy that inhibit the analyst, in-telligent agent or application to process information in the most effective way. In particular, fi-nancial statement element analysis can only be properly conducted when the additional semantics provided by additional disclosures are incorporated into the process. UML provides a conceptual framework to capture more meaningful semantics, particularly among related, collaborating ob-jects. The purpose of this paper is to develop a framework that will couple the strengths of both technologies in order to develop better systems for financial statement analysis.
With the continued growth in popularity of professional certification examinations has come incre... more With the continued growth in popularity of professional certification examinations has come increasing interest in the composition and equity of the questions on such tests. Multiple-choice (MC) questions are easier to grade than constructed response (CR) questions, but are MC questions the best type of question to use on important certification examinations? This paper attempts to answer this question, using sample data from a number of university accounting classes. In an empirical study across a sample domain of 10 separate classes and nearly 450 students, we found only a weak relationship between performance on the MC and CR portions of the tests. Consequently, the findings from this study suggest that certification examinations based solely on MC questions may not be testing applicants at the same level as CR tests might. Gender bias did not appear to be an issue in this study. Key words: Multiple choice questions, constructed response questions, test formats, certification exa...
Intelligent Systems in Accounting, Finance and Management
Summary The literature on corporate governance (CG) has been expanding at an unprecedented rate s... more Summary The literature on corporate governance (CG) has been expanding at an unprecedented rate since major corporate scandals surfaced, such as Enron, WorldCom, and HealthSouth. Corresponding with...
Ghostwriters are “hired guns” who complete online tests, write term papers, or even take entire c... more Ghostwriters are “hired guns” who complete online tests, write term papers, or even take entire courses on behalf of others. Several surrogate indicators suggest that the market for ghostwriting is growing. This paper explores the antecedents, ethical considerations, and legal issues involved with ghostwriting, and discusses the authentication techniques, identity-management methodologies, and proctoring options that can help control ghostwriting activities. It also describes a pilot study that the authors conducted of a promising authentication system. Both institutions of higher learning and accounting educators can adopt policies and procedures to deal with ghostwriters, and we include a list of best practices for this problem.
eXtensible Business Reporting Language (XBRL), a financial accounting application of XML, provide... more eXtensible Business Reporting Language (XBRL), a financial accounting application of XML, provides a taxonomy for facilitating the analysis of financial statement information. This taxonomy promises to enhance the financial analyst‘s ability to process financial information both cross-sectionally and temporally. However, limitations exist in the taxonomy that inhibit the analyst, intelligent agent or application to process information in the most effective way. In particular, financial statement element analysis can only be properly conducted when the additional semantics provided by additional disclosures are incorporated into the process. UML provides a conceptual framework to capture more meaningful semantics, particularly among related, collaborating objects. The purpose of this paper is to develop a framework that will couple the strengths of both technologies in order to develop better systems for financial statement analysis.
This paper reflects the first stage of research related to company performance in the aftermath o... more This paper reflects the first stage of research related to company performance in the aftermath of an ERP implementation. We obtained a unique set of data for 198 public Chinese manufacturing companies involved in enterprise resource planning (ERP) implementations from 1993 to 2006. We collected fundamental data from a survey of these companies, and then analyzed their ERP implementations and performance. We use structural equation modeling (SEM) of subjects’ perceptions to model firm operational performance as a function of effective ERP implementation that, in turn, is a function of both the level of CEO involvement and the extent of Business Process Reengineering (BPR). We find that operational performance is positively associated with ERP effectiveness, and that this effectiveness is positively related to both the level of CEO involvement and the extent of BPR. A subsequent stage of this research program will examine both accounting and market performance measures as possible va...
This paper describes a new Financial Information Systems curriculum that integrates information t... more This paper describes a new Financial Information Systems curriculum that integrates information technology and financial information in the development of business information systems and discusses the problems we experienced in establishing the new ...
We contribute to the literature by examining, for the first time, degrees of separation of duties... more We contribute to the literature by examining, for the first time, degrees of separation of duties and ask whether SOD is an effective preventive control. We develop a mathematical model of the theoretical number of organizational fraud incidents, with and without SOD. We find that SOD results in the same or increased possibilities of fraud, relative to a lack of SOD, and that SOD needs to prevent 99 percent of frauds to always be an effective preventive control. Moreover, SOD's effectiveness is impaired by collusion. We suspect, however, that while acknowledging this impairment most people disregard or assign a low probability to collusion. We find that even when we assign low probabilities, the sheer number of possible collusive engagements weakens SOD as an effective preventive control. We illustrate our results with evidence provided by the Association for Certified Fraud Examiners (ACFE).
This paper evaluates our current Accounting Information Systems (AIS) curriculum, developed using... more This paper evaluates our current Accounting Information Systems (AIS) curriculum, developed using a Model-Oriented, Tool-Enhanced (MOTE) framework, by comparing it to the recommendations of the International Federation of Accountants' (IFAC) Guideline No. 11. The IFAC recommendations offer guidance on the information technology content in accounting curricula and are supported by the AICPA. The evaluation resulted in suggestions for improvements to our existing curriculum. An analysis of the guideline was also completed.
This paper gathers evidence about an Accounting Information Systems (AIS) curriculum developed us... more This paper gathers evidence about an Accounting Information Systems (AIS) curriculum developed using a Model-Oriented, Tool-Enhanced (MOTE) framework. The evidence was gathered by eliciting the perceptions of employer stakeholders about the curriculum. The curriculum follows recommendations of the International Federation of Accountants' (IFAC) Guideline No. 11. The IFAC recommendations offer guidance on the information technology content in accounting curricula and are supported by the AICPA. The evidence gathered supports the inclusion of most elements of the curriculum.
Review of Business Information Systems (RBIS), 2011
eXtensible Business Reporting Language (XBRL), a financial accounting application of XML, provide... more eXtensible Business Reporting Language (XBRL), a financial accounting application of XML, provides a taxonomy for facilitating the analysis of financial statement information. This taxonomy promises to enhance the financial analysts ability to process financial information both cross-sectionally and temporally. However, limitations exist in the taxonomy that inhibit the analyst, intelligent agent or application to process information in the most effective way. In particular, financial statement element analysis can only be properly conducted when the additional semantics provided by additional disclosures are incorporated into the process. UML provides a conceptual framework to capture more meaningful semantics, particularly among related, collaborating objects. The purpose of this paper is to develop a framework that will couple the strengths of both technologies in order to develop better systems for financial statement analysis.
Yes, your test bank and solutions manual arelor sale and it is very easy for students to acquire ... more Yes, your test bank and solutions manual arelor sale and it is very easy for students to acquire them. Using a srakeholderframework, we analyze the ethical issues involved in acquiring, using, and distributing these instructional resources by individuals besides the professors for whom they are intended. We also discuss countermeasures that stakeholders might use to deal with this latest del'elopmenr. At State University, the weaker students in a particular auditing class did so well on their first multiple-choice examination that the professor became suspicious. Investigating, he learned that one of his students also worked in the school's continuing education department, and (with the help of his publisher) discovered that someone there had downloaded not only the test bank and solutions manual for his auditing course, but also instructional materials for alte11late courses in marketing, law, and finance. Responding to what he had learned, the professor carefully composed ...
eXtensible Business Reporting Language (XBRL), a financial accounting application of XML, provide... more eXtensible Business Reporting Language (XBRL), a financial accounting application of XML, provides a taxonomy for facilitating the analysis of financial statement information. This taxono-my promises to enhance the financial analyst’s ability to process financial information both cross-sectionally and temporally. However, limitations exist in the taxonomy that inhibit the analyst, in-telligent agent or application to process information in the most effective way. In particular, fi-nancial statement element analysis can only be properly conducted when the additional semantics provided by additional disclosures are incorporated into the process. UML provides a conceptual framework to capture more meaningful semantics, particularly among related, collaborating ob-jects. The purpose of this paper is to develop a framework that will couple the strengths of both technologies in order to develop better systems for financial statement analysis.
With the continued growth in popularity of professional certification examinations has come incre... more With the continued growth in popularity of professional certification examinations has come increasing interest in the composition and equity of the questions on such tests. Multiple-choice (MC) questions are easier to grade than constructed response (CR) questions, but are MC questions the best type of question to use on important certification examinations? This paper attempts to answer this question, using sample data from a number of university accounting classes. In an empirical study across a sample domain of 10 separate classes and nearly 450 students, we found only a weak relationship between performance on the MC and CR portions of the tests. Consequently, the findings from this study suggest that certification examinations based solely on MC questions may not be testing applicants at the same level as CR tests might. Gender bias did not appear to be an issue in this study. Key words: Multiple choice questions, constructed response questions, test formats, certification exa...
Intelligent Systems in Accounting, Finance and Management
Summary The literature on corporate governance (CG) has been expanding at an unprecedented rate s... more Summary The literature on corporate governance (CG) has been expanding at an unprecedented rate since major corporate scandals surfaced, such as Enron, WorldCom, and HealthSouth. Corresponding with...
Ghostwriters are “hired guns” who complete online tests, write term papers, or even take entire c... more Ghostwriters are “hired guns” who complete online tests, write term papers, or even take entire courses on behalf of others. Several surrogate indicators suggest that the market for ghostwriting is growing. This paper explores the antecedents, ethical considerations, and legal issues involved with ghostwriting, and discusses the authentication techniques, identity-management methodologies, and proctoring options that can help control ghostwriting activities. It also describes a pilot study that the authors conducted of a promising authentication system. Both institutions of higher learning and accounting educators can adopt policies and procedures to deal with ghostwriters, and we include a list of best practices for this problem.
eXtensible Business Reporting Language (XBRL), a financial accounting application of XML, provide... more eXtensible Business Reporting Language (XBRL), a financial accounting application of XML, provides a taxonomy for facilitating the analysis of financial statement information. This taxonomy promises to enhance the financial analyst‘s ability to process financial information both cross-sectionally and temporally. However, limitations exist in the taxonomy that inhibit the analyst, intelligent agent or application to process information in the most effective way. In particular, financial statement element analysis can only be properly conducted when the additional semantics provided by additional disclosures are incorporated into the process. UML provides a conceptual framework to capture more meaningful semantics, particularly among related, collaborating objects. The purpose of this paper is to develop a framework that will couple the strengths of both technologies in order to develop better systems for financial statement analysis.
This paper reflects the first stage of research related to company performance in the aftermath o... more This paper reflects the first stage of research related to company performance in the aftermath of an ERP implementation. We obtained a unique set of data for 198 public Chinese manufacturing companies involved in enterprise resource planning (ERP) implementations from 1993 to 2006. We collected fundamental data from a survey of these companies, and then analyzed their ERP implementations and performance. We use structural equation modeling (SEM) of subjects’ perceptions to model firm operational performance as a function of effective ERP implementation that, in turn, is a function of both the level of CEO involvement and the extent of Business Process Reengineering (BPR). We find that operational performance is positively associated with ERP effectiveness, and that this effectiveness is positively related to both the level of CEO involvement and the extent of BPR. A subsequent stage of this research program will examine both accounting and market performance measures as possible va...
This paper describes a new Financial Information Systems curriculum that integrates information t... more This paper describes a new Financial Information Systems curriculum that integrates information technology and financial information in the development of business information systems and discusses the problems we experienced in establishing the new ...
We contribute to the literature by examining, for the first time, degrees of separation of duties... more We contribute to the literature by examining, for the first time, degrees of separation of duties and ask whether SOD is an effective preventive control. We develop a mathematical model of the theoretical number of organizational fraud incidents, with and without SOD. We find that SOD results in the same or increased possibilities of fraud, relative to a lack of SOD, and that SOD needs to prevent 99 percent of frauds to always be an effective preventive control. Moreover, SOD's effectiveness is impaired by collusion. We suspect, however, that while acknowledging this impairment most people disregard or assign a low probability to collusion. We find that even when we assign low probabilities, the sheer number of possible collusive engagements weakens SOD as an effective preventive control. We illustrate our results with evidence provided by the Association for Certified Fraud Examiners (ACFE).
This paper evaluates our current Accounting Information Systems (AIS) curriculum, developed using... more This paper evaluates our current Accounting Information Systems (AIS) curriculum, developed using a Model-Oriented, Tool-Enhanced (MOTE) framework, by comparing it to the recommendations of the International Federation of Accountants' (IFAC) Guideline No. 11. The IFAC recommendations offer guidance on the information technology content in accounting curricula and are supported by the AICPA. The evaluation resulted in suggestions for improvements to our existing curriculum. An analysis of the guideline was also completed.
This paper gathers evidence about an Accounting Information Systems (AIS) curriculum developed us... more This paper gathers evidence about an Accounting Information Systems (AIS) curriculum developed using a Model-Oriented, Tool-Enhanced (MOTE) framework. The evidence was gathered by eliciting the perceptions of employer stakeholders about the curriculum. The curriculum follows recommendations of the International Federation of Accountants' (IFAC) Guideline No. 11. The IFAC recommendations offer guidance on the information technology content in accounting curricula and are supported by the AICPA. The evidence gathered supports the inclusion of most elements of the curriculum.
Review of Business Information Systems (RBIS), 2011
eXtensible Business Reporting Language (XBRL), a financial accounting application of XML, provide... more eXtensible Business Reporting Language (XBRL), a financial accounting application of XML, provides a taxonomy for facilitating the analysis of financial statement information. This taxonomy promises to enhance the financial analysts ability to process financial information both cross-sectionally and temporally. However, limitations exist in the taxonomy that inhibit the analyst, intelligent agent or application to process information in the most effective way. In particular, financial statement element analysis can only be properly conducted when the additional semantics provided by additional disclosures are incorporated into the process. UML provides a conceptual framework to capture more meaningful semantics, particularly among related, collaborating objects. The purpose of this paper is to develop a framework that will couple the strengths of both technologies in order to develop better systems for financial statement analysis.
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