This paper explores the leasing standard update ASC 842, and its potential impact on investors. In addition to analyzing the differences between the old and new standard, this paper explores if there will be any impacts on investors, by testing investor reactions to news releases of ASC 842, conducting interviews with accounting professionals and testing the sophisticated ownership in selected companies. The results from these tests conclude that while there might be a difference in the financial statements with the implementation of ASC 842, there will be no significant impacts on investors of companies with large lease obligations.

This thesis examines various diversity initiatives at the Big Four accounting firms (Deloitte, EY, KPMG, and PwC). It begins by establishing the benefits gender and racial diversity can have for firm performance, providing the motivation for firms to implement diversity initiatives. Additionally, it provides an overview of the current state of gender and racial diversity at the Big Four. It then moves into an analysis of general best and worst practices for diversity initiatives. Finally, it concludes with a discussion of diversity initiatives at the Big Four and how they are measuring up to the best and worst practices. While the Big Four do have areas for improvement in their diversity programs, the majority of their initiatives are consistent with the best diversity practices. As a result, the Big Four accounting firms are effectively committing their resources to diversity initiatives that are successfully increasing workplace diversity.

Prior to the implementation of FAS 142 in 2002, goodwill was amortized annually. Now, companies with goodwill on their books must test it annually for impairment. This paper examines the effectiveness of goodwill amortization and impairment of goodwill both before and after the adoption of FAS 142 by analyzing their effect on abnormal stock returns. My results regarding the effect of goodwill amortization on stock returns are inconsistent, suggesting that goodwill amortization is not useful in determining the value of a company. My results also suggest that the stock market anticipates goodwill impairments before they are announced.

Source: Dissertation Abstracts International, Volume: 34-02, Section: A, page: 0454. / Thesis (D.B.A.)--The Florida State University, 1972.

Source: Dissertation Abstracts International, Volume: 34-10, Section: A, page: 6171. / Thesis (D.B.A.)--The Florida State University, 1973.

Source: Dissertation Abstracts International, Volume: 33-06, Section: A, page: 2557. / Thesis (D.B.A.)--The Florida State University, 1972.

Source: Dissertation Abstracts International, Volume: 34-07, Section: A, page: 3613. / Thesis (D.B.A.)--The Florida State University, 1973.

Evidential matter is acquired by auditors through observations, inquiries, confirmations, and documentation. Specifically, the information includes physical, documentary, mathematical, visual, oral, and analytical evidence. The purpose of this dissertation is to provide empirical evidence on the analysis and interpretation of types of audit evidence. The study relies upon psychological research into the manner in which informational attributes intervene in the judgment process to produce predictable biases in the interpretation of audit evidence. / The results of two experiments concerning auditor judgments as they relate to various facets of analytical review procedures (ARP's) are reported. Drawing from psychological theory and previous empirical evidence, a model is developed to predict differences in choice behavior of experienced auditors. During the planning phase of the audit, auditors use both vivid evidence (observations and discussions) and abstract data (analytical review). The first experiment examines auditor judgments concerning the planning time assigned to an audit across varying task conditions, including positive or negative information signals concerning analytical review results and auditor observations. This second experiment investigates differences in auditor perceptions during the substantive testing phase of the audit. The differences in interpretation of tests of detail (TD) versus ARP's is analyzed based on the assumption that TD provide causal information and ARP's provide predictive information. This second experiment also examines the potential differences which may exist in the framing of choices. Different formats of equivalent statistical information are given to subjects to determine if different responses result. / The results presented reveal no tendency to discount analytical review evidence over individuating data collected through observations. No support is found for a distinction between interpretation of statistical results of ARP's and TD. In addition, this study reveals that auditors do discriminate between reliability estimates and diagnosticity estimates but in the opposite direction than that implied by a normative prediction model. Further research is called for which improves on the theoretical and methodological considerations of this study. / Source: Dissertation Abstracts International, Volume: 46-09, Section: A, page: 2742. / Thesis (Ph.D.)--The Florida State University, 1985.

Responding to the recent concern expressed by society and the accounting profession about ethics, accounting researchers have attempted to investigate the level of ethical behavior by accountants. While the current state of ethical behavior is important, accountants' ability to detect ethical problems that may not be obvious should also be studied and understood. The purpose of this research is to address three questions: (1) are auditors alert to ethical issues?; (2) if so, how important do they perceive them to be?; and (3) what factors affect their sensitivity threshold and the perceived importance of the issues? This study defines ethical sensitivity as the ability to interpret a given situation and realize that a moral problem exists. / CPAs responded to an experimental instrument comprised of three auditing scenarios, each dealing with a different ethical problem. The accounting and/or auditing problems presented were also different, and the information relating to the ethical problem was embedded in each case. Multiway contingency tables were used to analyze the data; responses were categorized as mentioning or not mentioning the ethical issue, and those who mentioned it were categorized according to the terms used (value-laden or non-value-laden). / Factors useful in predicting whether a subject will mention an ethical issue include the nature of the ethical issue, the issue's severity and the subject's age. Employment position, expertise, prior exposure to a similar ethical issue and education level were not found to be significant. The nature of the ethical issue was also a significant factor in determining the type of description as well as the absolute importance given to the ethical issue, but employment position was again nonsignificant. / Furthermore, very few subjects used value-laden terms to discuss the issues that are not specific to the code. A large majority of subjects (84.8%) mentioned the independence issue in value-laden terms, while much smaller percentages used value-laden terms to describe the plant relocation and tax evasion issues (4.5% and 7.5%, respectively). / Source: Dissertation Abstracts International, Volume: 53-03, Section: A, page: 0873. / Major Professor: Charles D. Bailey. / Thesis (Ph.D.)--The Florida State University, 1992.

This study develops five multinomial logit models to classify firms into one of four states of financial health: healthy, bonds downgraded to a "C" rating, bankruptcy protection under Chapter 11, and liquidation. The predictive variables are selected from fourteen accrual accounting ratios and eight broadening variables (cash flow data, dividend data, stock price data, industry data, and economic data). Each of the five models predicts the financial health of firms one, two, and three years in advance. A holdout sample from a different time period is employed to validate the results. The estimation sample and holdout sample consist of over 400 firms each. / Contributions of the study stem from several sources. First, the use of a broader information set permitted the evaluation of several predictor variables, such as the cumulative market adjusted return, not employed in previous research. Second, the use of factor analysis led to the finding that predictive models which employ a subset of the original predictor variables (original variable models) did a much better job classifying healthy firms than did those models which used factor scores as predictors (factor score models). In contrast, factor score models clearly outperformed original variable models in classifying financially distressed firms. Third, the need for better information sources regarding the precise date of Chapter 11 filing or the announcement of the intent to liquidate the firm was revealed. Greater emphasis in comparison of this date to the date of release of financial statements sometimes resulted in forcing the model to forecast the actual bankruptcy or liquidation event one year farther out than implied by the model. / Source: Dissertation Abstracts International, Volume: 52-11, Section: A, page: 3993. / Major Professor: Thomas F. Schaefer. / Thesis (Ph.D.)--The Florida State University, 1992.