67 research outputs found
Validating an Interactive Model for Audit Staff Planning with Multiple Objectives
Michael L. Gibson is an Associate Professor of Management at Auburn University. Alan Reinstein is Professor and Chair of the Department of Accounting in the School of Business Administration at Wayne State University
A Budgeting Model for Analysis of Subsidized Programs
John J. Bernardo is an Associate Professor of Management in the College of Business and Economics at the University of Kentucky Alan Reinstein is an Associate Professor of Accounting at Oakland University in Rochester, Michigan
Reporting Responsibilites for Environmental Remediation Liabilities
Alan Reinstein, CPA, DBA, is George R. Husband professor of accounting, School of Business Administration, Wayne State University, Detroit, MI 48202.
Gerald H. Lander, CPA, CFE, CCEA, DBA, is professor of accounting, College of Business Administration, University of South Florida, St. Petersburg, FL 33701
Examining How Auditing Text Books Cover the AICPA’s Conceptual Frameworks for Ethics
The AICPA’s Codification of the Code of Professional Conduct (the Revised Code), issued in June 2014, features two “principle-based” conceptual frameworks that employ a “threats and safeguards” approach to CPAs’ ethical dilemmas. These 2014 conceptual frameworks reprise concepts and terminology from similar AICPA 2006 and 2008 conceptual frameworks. This article discusses the heightened relevance of principle-based conceptual frameworks and examines how eight major auditing textbooks, all written since the 2006 and 2008 frameworks, cover how contemporary principles-based professional ethics supplement and enhance traditional “rules-based” ethics. The results show that few of the eight examined auditing textbooks cover adequately or at all the Code of Professional Conduct’s conceptual frameworks. An appendix presents materials to help auditing professors augment their classroom coverage and to help auditing textbook authors strengthen their future textbook editions
External Auditor Selection or Retention: The Influence of Audit Committees as Boundary Spanners
Alan Reinstein is the George R. Husband Professor or Accounting at Wayne State University. Thomas R. Weirch is the Arthur Andersen Alumni Professor of Accounting at Central Michigan University. Barbara Price is a member of the Department of Finance and Business Economics at Wayne State University
Investigating Cost Variances: A Markovian Approach
Gerald H. Lander is Plante and Moran Professor of Accounting in the College of Business and Administration at the University of Detroit. Alan Reinstein is Professor and Chair of the Department of Accounting, School of Business Administration, Wayne State University. Michael L. Gibson is an Associate Professor of Management Information Systems in the College of Business at Auburn University
Using Agency Theory as an Organizing Principle for Pension Accounting
Gerald H. Lander is Professor of Accounting, College of Business at the University of South Florida. Alan Reinstein is Professor of Accounting, School of Business Administration at Wayne State University. Augustin K. Fosu is an Associate Professor of Economics, School of Business Administration at Oakland University
Quercetin elevates p27Kip1 and arrests both primary and HPV16 E6/E7 transformed human keratinocytes in G1
Our previous work with primary bovine fibroblasts demonstrated that quercetin, a potent mutagen found in high levels in bracken fern (Pteridium aquilinum), arrested cells in G1 and G2/M, in correlation with p53 activation. The expression of bovine papillomavirus type 4 (BPV-4) E7 overcame this arrest and lead to the development of tumorigenic cells lines (Beniston et al., 2001). Given the possible link between papillomavirus infection, bracken fern in the diet and cancer of the upper gastrointestinal (GI) tract in humans, we investigated whether a similar situation would occur in human cells transformed by human papillomavirus type 16 (HPV-16) oncoproteins. Quercetin arrested primary human foreskin keratinocytes in G1. Arrest was linked to an elevation of the cyclin-dependent kinase inhibitor (cdki) p27Kip1. Expression of the HPV16 E6 and E7 oncoproteins in transformed cells failed to abrogate cell cycle arrest. G1 arrest in the transformed cells was also linked to an increase of p27Kip1 with a concomitant reduction of cyclin E-associated kinase activity. This elevation of p27Kip1 was due not only to increased protein half-life, but also to increased mRNA transcription
Publication Records of Faculty Promoted to Professor: Evidence from the UK Accounting and Finance Academic Community
This study investigates the publication profiles of 140 accounting and finance faculty promoted to the senior rank of professor at UK and Irish universities during the period 1992 to 2007. On average, approximately 9 papers in Association of Business Schools (ABS) (2008)-listed journals, with 5 at the highest 3*/4* quality levels in a portfolio of 20 outputs are required for promotion to professor. Multivariate analysis provides evidence that publication requirements in terms of ABS ranked journal papers have increased over time, an effect attributed to the government research assessment exercise. There is no evidence that requirements differ for: internal versus external promotion, male versus female candidates; accounting versus finance professors, research intensity of institution peer group; or government research ranking of unit. There is also no evidence of a substitution effect in relation to increased recent publication history, quantity of non-ABS outputs or sole-authorship, all of which show a significant complementary effect. It is noted that there is very limited overlap in the UK and US publication journal sets, suggesting underlying geographically-based paradigm differences. The benchmarks provided in this study are informative in a range of decision settings: recruitment; those considering making an application for promotion to a chair and those involved in promotion panels; cross-disciplinary comparisons; and resource allocation. The evidence presented also contributes to the emerging policy debates concerning the aging demographic profile of accounting faculty, the management of academic labour and the Research Excellence Framework
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