81 research outputs found
Accounting Hall of Fame 2000 induction: Joel S. Demski
For the induction of Joel S. Demski there were: Remarks by Professor Charles T. Horngren, Standford University, Hall of Fame member; Citation prepared by Daniel L. Jensen, The Ohio State University, read by Charles T. Horngren; Response by Joel S. Demski, University of Florida
Cost concepts and implementation criteria : an interim report
https://egrove.olemiss.edu/aicpa_guides/2857/thumbnail.jp
Corporate Conflicts of Interest
This paper surveys conflicts of interest in the corporate governance arena, with emphasis on auditors, boards of directors, analysts and investment bankers, regulators, management, attorneys and investors. Enron provides a host of examples as well. I stress the multifaceted nature of these conflicts, and the fact most research looks at some conflicts, such as auditor independence, absent the larger setting and potential interactions among various players. I further speculate herding behavior is an important explanatory device in understanding periodic failures.
Variance Analysis Procedures as Motivational Devices
Traditional standard cost variance analysis procedures are examined as motivational devices in a principal-agent model. The reexpressing of a cost realization into components (such as individual factor price and quantity variances) is shown to be useful if an incentive problem exists and if the separate components are differentially correlated with the agent's behavior. Similarly, the investigation of selected variances is shown to have desirable motivational effects. However, the optimal variance investigation policy is shown to be far more subtle than those found in single-person analyses.accounting, information systems: management
The Non-Neutrality of Reporting Standards
The Conceptual Framework offers an approproach to understanding and managing reporting choices and their regulation. Neutrality, in terms of an unrelenting focus on relevance and reliability to the exclusion of particular interests or transaction motives, is a cornerstone of the Framework. We present an inter-generational trading model in which (1) relevance and reliability are well defined, (2) the reliability choice is of first order concern, and (3) the key to managing and regulating this choice is a focus on particular interests. Neutrality, that is, blinds the analysis
Accounting theory : an information content perspective
xiii, 465 p. ; 24 c
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