Výsledky vyhledávání - "Ann L, Watkins"

TOO YOUNG TO HAVE A HISTORY? USING DATA ANALYSIS TECHNIQUES TO REVEAL TRENDS AND SHIFTS IN THE BRIEF HISTORY OF ACCOUNTING INFORMATION SYSTEMS

Autor: Frank Badua, Ann L. Watkins

Publikováno v: Accounting Historians Journal. 38:75-103

Using several data-analysis techniques, this paper seeks to construct a brief history of Accounting Information Systems (AIS). In an effort to achieve some degree of comprehensiveness, this paper examines both AIS research and pedagogy. It begins by

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::8c4abaad422f96e54455b264804cf083
https://doi.org/10.2308/0148-4184.38.2.75

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Adoption of Sarbanes-Oxley Measures by Nonprofit Organizations: An Empirical Study

Autor: Venkataraman M. Iyer, Ann L. Watkins

Publikováno v: Accounting Horizons. 22:255-277

SYNOPSIS: This paper reports the results of a survey of 215 nonprofit organizations to determine the degree to which these organizations have voluntarily adopted provisions of the Sarbanes-Oxley Act of 2002 (SOX). The authors believe that this resear

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::f45191b3ab7ce6a36ff27bf28e680bea
https://doi.org/10.2308/acch.2008.22.3.255

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Effective Use of Integrated Decision Making: An Advanced Technology Model for Evaluating Fraud in Service-Based Computer and Technology Firms

Autor: Pervaiz Alam, Mary Jane Lenard, Ann L. Watkins

Publikováno v: Journal of Emerging Technologies in Accounting. 4:123-137

Most fraud-detection models developed to date require the use of private information and focus on companies primarily in retail and manufacturing industries. In the wake of recent corporate failures, a broad spectrum of interested parties now uses pu

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::961f79b0f66d90300c0a59c4aef1aeed
https://doi.org/10.2308/jeta.2007.4.1.123

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Accounting, New Public Management and American Politics: Theoretical Insights into the National Performance Review

Autor: Ann L. Watkins, C. Edward Arrington

Publikováno v: Critical Perspectives on Accounting. 18:33-58

Borrowing from the work of political theorists Sheldon Wolin and William Connolly, this essay seeks to provide additional rationalization for the expansion of accounting within domains like the public sector. We suggest that such an expansion is inti

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::f33ad976a456827bdeec1ebb047ee403
https://doi.org/10.1016/j.cpa.2005.02.003

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Using Mini-Cases to Develop AICPA Core Competencies

Autor: Monica M. Jeancola, Ann L. Watkins, Vincent C. Brenner

Publikováno v: Advances in Accounting Education: Teaching and Curriculum Innovations ISBN: 9781784415884

Purpose The subject area of the assignment is financial accounting and AICPA core competency skill development. This instructional tool enhances coverage of financial accounting topics in undergraduate Intermediate Accounting courses and graduate lev

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::824690677c4b3e3caf4b9c9427b66b37
https://doi.org/10.1108/s1085-462220150000016002

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Regulating External Reporting in the Municipal Bond Market: The Relevance of Nonfinancial Information in Evaluating Hospital Financial Performance

Autor: Ann L. Watkins, Vincent C. Brenner

Publikováno v: Accounting and the Public Interest. 3:21-35

This paper is motivated by a concern that the health care sector of the municipal bond market lacks adequate financial performance disclosures. This lack of sufficient disclosure has been blamed for the inability of some hospitals to raise much-neede

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::e313a82b23038f079ed09655ea4a0fb1
https://doi.org/10.2308/api.2003.3.1.21

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Hospital financial ratio classification patterns revisited: Upon considering nonfinancial information

Autor: Ann L. Watkins

Publikováno v: Journal of Accounting and Public Policy. 19:73-95

My paper first considers the relationship between nonaccounting information and traditional hospital financial ratios. I found that nonaccounting information represents separate characteristics of hospital financial performance. Second, the link betw

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::5e9994c24dd3eeb2904962a30e30cfbe
https://doi.org/10.1016/s0278-4254(99)00025-3

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A balanced perspective: using nonfinancial measures to assess financial performance

Autor: Ann L, Watkins

Publikováno v: Healthcare financial management : journal of the Healthcare Financial Management Association. 57(11)

Assessments of hospitals' financial performance have traditionally been based exclusively on analysis of a concise set of key financial ratios. One study, however, demonstrates that analysis of a hospital's financial condition can be significantly en

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=pmid________::722cb477c5d60f9467b242a750938c8c
https://pubmed.ncbi.nlm.nih.gov/14626709

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