14 articles in this issue
Karen T. Cascini, Alan DelFavero, Ryan Bezner
Corporate earnings restatements are regarded as one of the most significant issues in accounting today. While there are various factors that can influence profitability, revenue is the key contributor to a business net income. During the 2000s, a multitud... see more
Brian B. Stanko, Thomas L. Zeller, Matthew F. Melena
Changes in the accounting profession and in the way organizations are managed and operated over the past several decades have led to the identification of a new factor that makes up a substantial part of the value of an organization: human capital. The va... see more
Gary J. Brunswick
As a variety of marketing environmental factors have changed and evolved over the past century, so has the definition(s) of marketing. The author provides a chronological listing of the various (and popular) definitions of marketing that have been used in... see more
Daniel L. Haskin, Teresa E. Haskin
Evaluation of the effectiveness and efficiency of service departments in a lean accounting environment is a subject that has received little attention. The cost of service departments is usually a substantial portion of the total costs of operating a busi... see more
Clemense Ehoff Jr., Dahli Gray
On June 26, 2013, the Financial Accounting Standards Board (FASB) issued an exposure draft concerning disclosure of uncertainties surrounding the going concern presumption. This exposure draft is the FASBs most recent attempt to bring closure to a project... see more
Javad Gorjidooz, Cindy Greenman
Many corporations and their accountants have taken ethics for granted. This oversight has led to the closing of companies such as Enron and WorldCom. Accountants are placed in positions of having to render ethical decisions daily, and when they lose sight... see more
Lou X. Orchard, Matthew L. Hoag
Effective management of the revenue process is critical to the success and long-run viability of any business. The revenue process also entails an elevated risk area for financial reporting fraud (AICPA 2002; Beasley et al., 2010). Accordingly, this impor... see more
Steven Harrison, Pamela Ann Gordon
Employee turnover rates are higher in the retail grocery industry in comparison to other industries. This level of turnover produces demoralizing effects on the grocery industrys profitability. The lack of evidence-based information regarding causes of em... see more
P. K. Shukla, Monica P. Shukla
Given the economic climate faced domestically in the United States since 2008, there is a desire by politicians to increase state economic and business growth. As small businesses are the main driver of business growth in state economies, focus should be ... see more
Wen-Wen Chien, Roger W. Mayer, Zigan Wang
Using stock market and economic data from 1900 to 2008 from 27 separate presidential administrations in the United States (U.S.), including 15 Republican and 12 Democratic, this paper examines the relationships between the market return after each Electio... see more
George L. Hunt
The propose of this study was to determine if the data contained in the Internal Auditor Roundtable and Fraud Finding columns are consistent with data reported in the ACFEs Report to the Nation. Cases of fraud reported in the Internal Auditor columns were... see more
Mary Fischer, Treba Marsh
The revised definition of an asset by the FASB and GASB gives way to the recognition of the fair value of another off-balance sheet value. Interest in recognizing intellectual capital as an asset of the organization has grown out of dissatisfaction with t... see more
Najiba Benabess
The recession of 2008-2009 - one of the longest and deepest since the Great Depression - has made the effectiveness of fiscal stimulus packages one of the most prominent policy debates in economics today. These packages typically attempt to smooth out bus... see more
RamMohan R. Yallapragada
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