Thesis (Ph.D.)--Indiana University, Kelley School of Business, 2007. / Source: Dissertation Abstracts International, Volume: 68-09, Section: A, page: 3932. Adviser: James M. Wahlen. Title from dissertation home page (viewed May 7, 2008).

<p> The purpose of this qualitative exploratory case study was to investigate the reasons why there are an insufficient number of qualified applicants for governmental professional accounting positions. The 2014-2015 curriculum catalogs of four-year colleges and universities were examined to determine if governmental accounting courses were offered as part of the business administration degree programs. Twenty past and current post-secondary business administration students were interviewed to collect data about their educational experiences and their perceptions of careers in governmental service. The data were triangulated using NVivo 10&reg; qualitative analysis software to identify significant patterns. The five significant patterns identified were: a) scarcity of governmental accounting courses, b) no discussion of governmental accounting as a career, c) compensation and job stability most considered factors, d) negative perceptions of a career in governmental service and e) state and local government human resources personnel need to be active in campus recruitment activities. The analyses revealed post-secondary business administration students are not aware of the opportunities in governmental accounting careers. Therefore, findings and recommendations from this research will enable state and local governmental human resources personnel to develop recruitment activities to increase the number of qualified applicants for governmental professional accounting positions.</p>

<p> Business leaders remain exposed to financial and accounting fraud as well as loss of profitability, despite the dictates of the SOX Act of 2002. The most challenging aspect of corporate management is the unexpected nature of an emerging, existing, or an inherent financial risk. Guided by the evolution of fraud theory, this exploratory case study's purpose was to identify and explore the financial management strategies that corporate financial managers need to adequately protect investors. Twenty participants from a population group of corporate auditors of Fortune 1000 corporations within 70 miles of Columbus, Ohio provided input for this study. Data from the interviews were analyzed through coding, reviewing, categorizing, and combining common statements. The research findings included themes of knowledge and types of risks; the impact of financial fraud and risks on investment; the impact of accounting, auditing, and financial reporting standards; as well as financial management training to minimize audit expectations. These themes formed the focus of exploring the financial management strategies that corporate financial managers need to adequately protect investors and investments. In addition to the antifraud measures, financial managers may detect and control inherent risks in emerging opportunities for positive social change that includes enhanced knowledge in diversification of investments, an increase in economic resources, economic growth, and greater employment in the United States.</p>

U.S. private entities considering adoption of International Standards for Small- and Medium-sized Entities (IFRS for SMEs) need to understand how the new standards will modify financial reporting. However, there has been no determination of the significance of the financial statement impact of changing from United States Generally Accepted Accounting Principles (U.S. GAAP) to IFRS for SMEs. Without this knowledge, private entities in the United States will not be able to make an informed decision as to the benefits or consequences of adopting IFRS for SMEs. Based on stakeholder theory, this study sought to determine how adoption of IFRS for SMEs would affect the financial reporting of U.S. private entities. Using identified reporting differences between the 2 sets of standards, hypothetical 2010 IFRS for SMEs' financial statements were prepared for 3 participating entities. Analysis of variation between the hypothetical IFRS for SMEs' financial statements and the original U.S. GAAP financial statements provided a means to determine the financial reporting impact of IFRS for SMEs' adoption. In each of the 3 case studies, adoption of IFRS for SMEs did not significantly influence the financial reporting of U.S private entities, indicating that the communication of financial information would be fundamentally the same using the simplified IFRS for SMEs or the more complex U.S. GAAP. The results of this study suggest that IFRS for SMEs should be considered an acceptable set of standards for the preparation of quality financial statements by U.S. private entities. This study positively contributes to social change by providing new knowledge to assist private companies in the evaluation of the adoption of IFRS for SMEs; such knowledge could, in turn, reduce financial reporting costs and improve the SMEs' economic conditions.