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Title: Simplifying Deferred Taxes.
Creator: Conrecode, Jacqueline, Valencia, Adrian, Volkan, Ara, Burgess, Deanna
Abstract/Description: This paper summarizes the asset/liability approach described in Accounting Standard Codification Topic 740 and highlights four flaws in the current accounting standards. The paper proposes three alternatives to the asset/liability method offering improvements in the current standard and avenues for future research. Empirical evidence for these alternatives is provided demonstrating increases in the debt-equity ratio and resulting improvements in the relevance/reliability of this important...
Show moreThis paper summarizes the asset/liability approach described in Accounting Standard Codification Topic 740 and highlights four flaws in the current accounting standards. The paper proposes three alternatives to the asset/liability method offering improvements in the current standard and avenues for future research. Empirical evidence for these alternatives is provided demonstrating increases in the debt-equity ratio and resulting improvements in the relevance/reliability of this important benchmark in investment decisions.
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Date Issued: 2012-01-01
Identifier: fgcu_ir_000341
Format: Citation

Title: Proposed Leasing Standard: Impact on the Airline Industry.
Creator: Volkan, Ara, Castellanos, Juliana, Solarte, Orlando, Afre, Gabriela, Ross, Cynthia, Vasic, Sladjana, Burgess, Deanna
Abstract/Description: Operating lease obligations avoid balance sheet recognition. Critics assert that these off-balance sheet arrangements lack transparency. To address the criticism, the Financial Accounting Standards Board (FASB) issued a leasing proposal that requires balance sheet reporting of most right-of-use leased assets and debt, and improves alignment with the International Accounting Standards Board (IASB) standards. This paper summarizes the current status of the FASB lease proposal and illustrates...
Show moreOperating lease obligations avoid balance sheet recognition. Critics assert that these off-balance sheet arrangements lack transparency. To address the criticism, the Financial Accounting Standards Board (FASB) issued a leasing proposal that requires balance sheet reporting of most right-of-use leased assets and debt, and improves alignment with the International Accounting Standards Board (IASB) standards. This paper summarizes the current status of the FASB lease proposal and illustrates the anticipated impact on airlines - an industry heavily reliant on operating leases. Finally, the paper recommends steps for implementing the standard.
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Date Issued: 2015-01-01
Identifier: fgcu_ir_000351
Format: Citation

Title: Measuring the Economic Promise Imbedded in Stock Options.
Creator: Volkan, Ara, Pinello, Arianna, Valencia, Adrian
Abstract/Description: On Jun 6, 2014, the CPA Letter Daily reported that, with convergence nearly complete, FASB will turn its focus to the simplification of accounting standards. In that vein, this article introduces a theoretical model of measuring stock options expense (SOE): the economic promise (EP) model. Although FASB contends that the market value of a company's stock should not be used in determining its equity and that changes in value should not be recognized in earnings, the authors of this article...
Show moreOn Jun 6, 2014, the CPA Letter Daily reported that, with convergence nearly complete, FASB will turn its focus to the simplification of accounting standards. In that vein, this article introduces a theoretical model of measuring stock options expense (SOE): the economic promise (EP) model. Although FASB contends that the market value of a company's stock should not be used in determining its equity and that changes in value should not be recognized in earnings, the authors of this article agree that the market value of a company's stock must be used to accurately measure and report SOE. This EP model determines total SOE at intrinsic values -- that is, the difference between the stock's market price and option price at a given date. The authors expect SOE estimated under the EP model to significantly differ from SOE reported under current rules; this suggests that, if adopted, the EP model would have a significant impact on amounts reported for net income and earnings per share.
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Date Issued: 2015-04-01
Identifier: fgcu_ir_000352
Format: Citation

Title: Consolidation Theories and Push-Down Accounting: Achieving Global Convergence.
Creator: Volkan, Ara, Baluch, Catherine, Cohen, Reuben, Kushi, Edmond, Ruci, Elona S., Tucker, Pamela, Burgess, Deanna
Abstract/Description: This paper examines the parent, entity, and traditional theories of consolidation with a focus on the relevance and representational faithfulness of the information each provides to decision makers. In addition, push-down accounting procedures are examined to determine if they can be used to eliminate the complexity of the consolidation process. Finally, FAS 141R, FAS 160, and International Financial Reporting Standards for business combinations are evaluated and revisions recommended to...
Show moreThis paper examines the parent, entity, and traditional theories of consolidation with a focus on the relevance and representational faithfulness of the information each provides to decision makers. In addition, push-down accounting procedures are examined to determine if they can be used to eliminate the complexity of the consolidation process. Finally, FAS 141R, FAS 160, and International Financial Reporting Standards for business combinations are evaluated and revisions recommended to achieve global convergence in this area.
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Date Issued: 2010-07-01
Identifier: fgcu_ir_000358
Format: Document (PDF)

Title: Tracking the Footprints of Anonymous Defamation in Cyberspace: A Review of the Law and Technology.
Creator: Placid, Raymond, Wynekoop, Judy
Abstract/Description: The rise of the Internet has made anonymous defamation a reality. Tracking the footprints of anonymous defamation in cyberspace can be difficult from a legal and technological perspective. Legally, the injured party may need to pursue two defendants -- the website that hosted the defamatory statement and the anonymous defamer. This process can be taxing from both an economic and personal perspective, and in some cases will lead to a dead end due to technological roadblocks. One of the primary...
Show moreThe rise of the Internet has made anonymous defamation a reality. Tracking the footprints of anonymous defamation in cyberspace can be difficult from a legal and technological perspective. Legally, the injured party may need to pursue two defendants -- the website that hosted the defamatory statement and the anonymous defamer. This process can be taxing from both an economic and personal perspective, and in some cases will lead to a dead end due to technological roadblocks. One of the primary reasons that the footprints of anonymous defamation can lead to a dead end is that the IP address logs may have been purged. Currently there are no regulations or standards in the industry requiring IP address logs to be preserved for a minimum time period. This article addresses the legal and technological roadblocks that can lead to anonymous defamation and suggests regulatory systems for IP address logs as a means of combating unacceptable anonymous behavior on the Internet.
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Date Issued: 2011-01-01
Identifier: fgcu_ir_000132
Format: Citation

Title: Twibel: A matter of Internet privacy.
Creator: Placid, Raymond, Wynekoop, Judy
Abstract/Description: Social media websites have become a powerful communication tool, where an individual can communicate with one person or millions of people at once. As a consequence, individuals are utilizing social media to report newsworthy events, as well as to post opinions, which may include posting negative information about another person or entity that can be harmful to such person’s or entity’s reputation (i.e., defamation), a phenomenon that is new to the legal system. This article reviews the legal...
Show moreSocial media websites have become a powerful communication tool, where an individual can communicate with one person or millions of people at once. As a consequence, individuals are utilizing social media to report newsworthy events, as well as to post opinions, which may include posting negative information about another person or entity that can be harmful to such person’s or entity’s reputation (i.e., defamation), a phenomenon that is new to the legal system. This article reviews the legal precedent in the United States that addresses the legal impact of a defamatory statement sent through a social media website such as Twitter. Although the law in the United States is evolving, precedent indicates that the website’s nature is generally less important than the nature of the communication. However, the law is not settled for cases in which a private tweet is released into the public domain unintentionally or by an accidental cause, such as a software defect.
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Date Issued: 2016-01-01
Identifier: fgcu_ir_000130, 10.1080/15536548.2016.1160678
Format: Citation

Title: Leveraging integrated information systems to enhance strategic flexibility and performance: The enabling role of enterprise risk management.
Creator: Benford, Tanya, Arnold, Vicky, Canada, Joseph, Sutton, Steve G.
Abstract/Description: Enterprise risk management (ERM) has arguably become the dominant strategic management focus of organizations primarily due to a combination of factors—stakeholders' aversion to uncertainty, volatility of the current marketplace, and compliance mandates such as the Sarbanes–Oxley Act. The purpose of this study is to develop and test a theory of the impact of ERM on two aspects of organizational performance, strategic flexibility and supply chain performance. The study is designed to examine...
Show moreEnterprise risk management (ERM) has arguably become the dominant strategic management focus of organizations primarily due to a combination of factors—stakeholders' aversion to uncertainty, volatility of the current marketplace, and compliance mandates such as the Sarbanes–Oxley Act. The purpose of this study is to develop and test a theory of the impact of ERM on two aspects of organizational performance, strategic flexibility and supply chain performance. The study is designed to examine conflicting views on the effect of increased levels of governance on organizations' flexibility and supply chain performance, and determine whether ERM capability influences the observed differential effects. Building on theories related to the electronic integration perspective of firm agility and the role of knowledge integration on the activation of the link between strategic flexibility and performance, we develop a theory of ERM as an enabler of IT integration, flexibility, and performance. A cross-sectional field study of six companies illustrates the interrelationships and provides preliminary support for the theory. Subsequent testing using data from 155 Chief Audit Executives provides strong support for the theory. The results show that a broad-based, strategic approach to ERM enhances flexibility and strengthens the relationship between flexibility and performance. The results also provide evidence that enhanced IT integration is the mechanism through which ERM strengthens both flexibility and in turn performance.
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Date Issued: 2015-11-28
Identifier: fgcu_ir_000334, 10.1016/j.accinf.2015.10.001
Format: Citation

Title: No news is bad news: Do PCAOB part II reports have an effect on annually inspected firms’ audit fees and audit quality?.
Creator: Johnston, Elizabeth, Reichelt, Kenneth J., Soileau, Jared S.
Abstract/Description: We investigate the effect of the PCAOB’s Part II report on annually inspected firms’ audit fees and audit quality. The PCAOB replaced the peer review auditor program with an independent inspection of audit firms. Upon completion of each inspection, the PCAOB issued inspection reports that include a public portion (Part I) of identified audit deficiencies, and (in most cases) a nonpublic portion (Part II) of identified quality control weaknesses. The Part II report is only made public when the...
Show moreWe investigate the effect of the PCAOB’s Part II report on annually inspected firms’ audit fees and audit quality. The PCAOB replaced the peer review auditor program with an independent inspection of audit firms. Upon completion of each inspection, the PCAOB issued inspection reports that include a public portion (Part I) of identified audit deficiencies, and (in most cases) a nonpublic portion (Part II) of identified quality control weaknesses. The Part II report is only made public when the PCAOB deems that remediation was insufficient after at least 12 months have passed. Starting around the time of the 2007 Deloitte censure (Boone et al., 2015), the PCAOB shifted from a soft synergistic approach to an antagonistic approach, such that Part II reports were imminent, despite delays that ultimately led to their release one to four years later than expected. Our study spans the period from 2007 to 2015, and examines the effect on audit fees and audit quality at the earliest date that the Part II report could have been released – 12 months after the Part I report was issued. We find that following the 12 month period, that annually inspected audit firms eventually lost reputation by lower audit fees, while they concurrently made remedial efforts to increase the quality of their client’s financial reporting quality (abnormal accruals magnitude and restatements). However, three years after the Part II report was actually released, audit fees increased.
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Date Issued: 2018-12-01
Identifier: fgcu_ir_000348, 10.1016/j.acclit.2018.01.002
Format: Citation

Title: The Unintended Consequences of Sarbanes-Oxley on Technology Innovation and Supply Chain Integration.
Creator: Benford, Tanya, Arnold, Vicky, Canada, Joseph, Sutton, Steve G., Kuhn, Jr., John R.
Abstract/Description: This paper reports the results of a series of case studies conducted to explore the impact of the Sarbanes-Oxley Act of 2002 on the performance of small and medium-sized enterprises (SMEs). This issue is critical as the SEC and the PCAOB continue to defend the requirement that SMEs adhere to the internal control reporting requirements of Section 404 in the Act, albeit at a revised level of expectation focusing on more of a top-down risk-based approach. Cross-sectional case study data is used...
Show moreThis paper reports the results of a series of case studies conducted to explore the impact of the Sarbanes-Oxley Act of 2002 on the performance of small and medium-sized enterprises (SMEs). This issue is critical as the SEC and the PCAOB continue to defend the requirement that SMEs adhere to the internal control reporting requirements of Section 404 in the Act, albeit at a revised level of expectation focusing on more of a top-down risk-based approach. Cross-sectional case study data is used to explore the impacts of SOX on SMEs adopting organizational theories as a lens for observing behavior and outcomes. The results of the study confirm that there are both benefits and costs associated with SOX compliance. All of the organizations studied experienced substantial improvements in enterprise risk management approaches. However, the level of difficulty experienced by the various organizations in implementing SOX requirements was highly variable and could be traced back to the underlying factors in structural inertia theory: size, complexity, experience with change, experience with strict controls, and adaptability. Perhaps the most important finding is that SOX does impact organizational flexibility to various degrees as predicted by theory; and this impact can in turn affect production cycle times, information technology investment, supply chain performance, and ultimately, market competitiveness.
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Date Issued: 2007-01-01
Identifier: fgcu_ir_000338
Format: Citation

Title: Incorporating Information Technology Considerations Into an Expanded Model of Judgment and Decision Making in Accounting.
Creator: Benford, Tanya, Hunton, James E.
Abstract/Description: Due to an increasingly sophisticated economic environment, accounting tasks and supporting information technology are becoming more complex. Under these circumstances, achieving congruence between task requirements and computer-supported information systems (i.e., task/technology fit) increases in importance. However, the layering of task and technology complexities may impose inordinately high mental workloads on individual decision-makers, thereby detracting from performance. Thus,...
Show moreDue to an increasingly sophisticated economic environment, accounting tasks and supporting information technology are becoming more complex. Under these circumstances, achieving congruence between task requirements and computer-supported information systems (i.e., task/technology fit) increases in importance. However, the layering of task and technology complexities may impose inordinately high mental workloads on individual decision-makers, thereby detracting from performance. Thus, judiciously designing computer-supported IS to simultaneously optimize task/technology fit, and minimize mental workload, is critical. While a significant amount of research in accounting has examined the individual determinants of judgment and decision making (Libby and Luft, 1993), only recently has this line of inquiry been extended to incorporate the impacts of task and technology on performance (Arnold and Sutton, 1998). The theoretical model proposed in this article complements and extends this research thrust by incorporating the concepts of task/technology fit (Goodhue and Thompson, 1995) and mental workload (Jex, 1988; Vidulich, 1988) into an expanded set of determinants of judgment and decision making. The proposed research model has theoretical and practical implications in a variety of accounting-related decision domains.
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Date Issued: 2000-01-01
Identifier: fgcu_ir_000340, 10.1016/S1467-0895(99)00004-4
Format: Citation

Title: Matching electronic communication media and audit tasks.
Creator: Benford, Tanya, Noteberg, Anna, Hunton, James E.
Abstract/Description: Increasing marketplace demand for real-time reporting of business information is inevitably leading to the requirement for more frequent assurance from auditors over the accuracy and reliability of such information. The frequency and speed with which auditors must provide assurance, coupled with the global dispersion of business clients, place more demand on the use of electronic communication media in all phases of the assurance process. However, there is little theoretical guidance...
Show moreIncreasing marketplace demand for real-time reporting of business information is inevitably leading to the requirement for more frequent assurance from auditors over the accuracy and reliability of such information. The frequency and speed with which auditors must provide assurance, coupled with the global dispersion of business clients, place more demand on the use of electronic communication media in all phases of the assurance process. However, there is little theoretical guidance concerning how to best match various electronic communication media representations to audit tasks. Accordingly, the purpose of this study is to develop a media–task fit (METAFIT) model that can be used in future research endeavors, particularly for information inquiry tasks in judgment and decision-making. The METAFIT model specifies conditions and factors leading to an optimal bilateral (auditor–client) METAFIT, with the objective of maximizing task effectiveness.
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Date Issued: 2003-01-01
Identifier: fgcu_ir_000339, 10.1016/S1467-0895(03)00003-4
Format: Citation

Title: The role of strategic enterprise risk management and organizational flexibility in easing new regulatory compliance.
Creator: Benford, Tanya, Arnold, Vicky, Canada, Joseph, Sutton, Steve G.
Abstract/Description: The impact of new regulatory requirements for internal control reporting on an organization's ability to maintain strategic flexibility has been debated in the popular press extensively. This paper tests theory from strategic management to examine the relationship between an organizations' pre-regulatory strength of strategic enterprise risk management (ERM) processes and their ability to react to new regulatory mandates. In the context of companies' adoption of SOX Section 404 internal...
Show moreThe impact of new regulatory requirements for internal control reporting on an organization's ability to maintain strategic flexibility has been debated in the popular press extensively. This paper tests theory from strategic management to examine the relationship between an organizations' pre-regulatory strength of strategic enterprise risk management (ERM) processes and their ability to react to new regulatory mandates. In the context of companies' adoption of SOX Section 404 internal control reporting requirements, we examine organizations' pre-SOX ERM processes, ERM supporting technologies, and organizational flexibility in order to better understand the antecedents to the difficulty encountered in meeting SOX 404 requirements. Using responses from 113 Chief Audit Executives (CAEs), we find that organizations with stronger strategic ERM processes and flexible organizational structures already in place incurred little difficulty in implementing SOX 404 mandates. On the other hand, organizations using weaker ERM processes, which focused on control compliance, experienced more difficulty. These findings provide key insights into the importance of strategic ERM in effectively complying with new regulatory controls in volatile environments.
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Date Issued: 2011-09-01
Identifier: fgcu_ir_000335, 10.1016/j.accinf.2011.02.002
Format: Citation

Title: Competing pressures of risk and absorptivecapacity potential on commitment andinformation sharing in global supply chains.
Creator: Benford, Tanya, Arnold, Vicky, Sutton, Steve G., Hampton, Clark
Abstract/Description: Organizations’ competitiveness and success are no longer dependent solely on their own performance, but rather are dependent on the competitiveness of the supply chains in which they participate. Increasingly, these supply chains are globally distributed introducing the possibility of greater benefits, as well as greater risk. This study examines the countervailing impact of a global supply chain partner’s business-to-business e-commerce business risk and absorptive capacity on an...
Show moreOrganizations’ competitiveness and success are no longer dependent solely on their own performance, but rather are dependent on the competitiveness of the supply chains in which they participate. Increasingly, these supply chains are globally distributed introducing the possibility of greater benefits, as well as greater risk. This study examines the countervailing impact of a global supply chain partner’s business-to-business e-commerce business risk and absorptive capacity on an organization’s willingness to commit to and share information with that supply chain partner. We survey 207 organizations on their perceptions of specific offshore outsourcing and supply chain partners across dimensions of risk, absorptive capacity, commitment, and information sharing. The results support the theorized relationships indicating that a supply chain partner’s increased levels of perceived risk has a strong negative effect on an organization’s commitment and information sharing; conjointly, increases in a supply chain partner’s absorptive capacity has a strong positive effect on commitment and information sharing. For both risk and absorptive capacity, commitment partially mediates the relationship with information sharing. Testing for systemic effects from geographical/cultural location on the relationship factors provides no evidence of a regional effect on measured items.
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Date Issued: 2010-01-01
Identifier: fgcu_ir_000336, 10.1057/ejis.2009.49
Format: Citation

Title: Tracking Down Anonymous Internet Abusers: Who Is John Doe?.
Creator: Placid, Raymond, Wynekoop, Judy
Abstract/Description: In the past 10 years, Internet usage in the United States has doubled, with nearly 239 million Americans logging on.1 This growth has led to a proliferation of legal infringements such as identity theft, copyright violations, and defamation by anonymous bloggers. As Internet usage continues to grow, so, too, will the demand for the legal profession to redress these infringements. Unfortunately for the legal profession, the Internet generates a new type of defendant. We shall call this...
Show moreIn the past 10 years, Internet usage in the United States has doubled, with nearly 239 million Americans logging on.1 This growth has led to a proliferation of legal infringements such as identity theft, copyright violations, and defamation by anonymous bloggers. As Internet usage continues to grow, so, too, will the demand for the legal profession to redress these infringements. Unfortunately for the legal profession, the Internet generates a new type of defendant. We shall call this defendant “John Doe.”
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Date Issued: 2011-11-01
Identifier: fgcu_ir_000131
Format: Document (PDF)

Title: Twibel: The Intersection of Twitter and Libel.
Creator: Placid, Raymond, Feicht, Roger W., Wynekoop, Judy
Abstract/Description: Twitter is a social networking service that enables users to send and receive messages called “tweets.” Tweets can be sent from a computer or mobile devices, such as smart phones, and are by default visible to all those who are following the tweeter. Twitter has become an influential tool for broadcasting and communication, and people utilize Twitter to report news, discuss global affairs, and express personal opinions on everything from investments and cars to politicians and private...
Show moreTwitter is a social networking service that enables users to send and receive messages called “tweets.” Tweets can be sent from a computer or mobile devices, such as smart phones, and are by default visible to all those who are following the tweeter. Twitter has become an influential tool for broadcasting and communication, and people utilize Twitter to report news, discuss global affairs, and express personal opinions on everything from investments and cars to politicians and private individuals. In some cases, the opinions are tantamount to libel and can reach millions of people within seconds. This article addresses some of the basic constitutional implications of a libelous statement that is published on Twitter, commonly referred to as “twibel.”4 Although the law is still evolving in this area, the nature of the medium (e.g., Twitter versus a newspaper) is generally less important than the nature of the communication in determining whether the publication is subject to protection under the U.S. Constitution.
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Date Issued: 2016-09-01
Identifier: fgcu_ir_000129
Format: Document (PDF)

Title: Operating Cash Flows, Cash Recovery Rates And Internal Rates Of Return.
Creator: Volkan, Ara, Rue, Joseph, Andrews, Christine
Abstract/Description: Investors depend on financial reporting to assess the amounts and timing of future cash flows. Unfortunately, the historical cost basis may not provide sufficient information to judge future cash flows. The Financial Accounting Standards Board argues that the market price of common stock incorporates the market estimate of discounted future cash flows. This paper illustrates the calculation of operating cash flow on a per share (CFPS) basis and measures a firm’s internal rate of return by...
Show moreInvestors depend on financial reporting to assess the amounts and timing of future cash flows. Unfortunately, the historical cost basis may not provide sufficient information to judge future cash flows. The Financial Accounting Standards Board argues that the market price of common stock incorporates the market estimate of discounted future cash flows. This paper illustrates the calculation of operating cash flow on a per share (CFPS) basis and measures a firm’s internal rate of return by dividing the CFPS by the beginning of the year stock price reported by the Dow Jones Industrials. Although this measure may be affected by other market events, we believe it has potential information content and may provide investors with a tool to value stocks.
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Date Issued: 2010-08-01
Identifier: fgcu_ir_000357
Format: Document (PDF)

Absorptive capacity (1)	+ -
Accounting--Standards. (1)	+ -
Airlines. (1)	+ -
Computer privacy (1)	+ -
Defamation (1)	+ -

Experience. (1)	+ -
FASB and IASB (1)	+ -
Federal legislation (1)	+ -
IT compatibility (1)	+ -
Internet (1)	+ -
Libel (1)	+ -
Organizational strategic flexibility (1)	+ -
PCAOB (1)	+ -
Privacy. (1)	+ -
Proxy servers (1)	+ -
Public domain. (1)	+ -
Sarbanes-Oxley Act of 2002 (1)	+ -
Social networks (1)	+ -
Stock options. (1)	+ -
Studies (1)	+ -
Time pressure. (1)	+ -
audit quality (1)	+ -
audit tasks (1)	+ -
business process control (1)	+ -
cash recovery rate (1)	+ -
client inquiry (1)	+ -
cognitive complexity (1)	+ -
computer supported information systems (1)	+ -
consolidation theory (1)	+ -
control environment (1)	+ -

English (16)	+ -
eng (15)	+ -

Benford, Tanya (6)	+ -
Volkan, Ara (5)	+ -
Arnold, Vicky (4)	+ -
Placid, Raymond (4)	+ -
Sutton, Steve G. (4)	+ -

Wynekoop, Judy (4)	+ -
Burgess, Deanna (3)	+ -
Canada, Joseph (3)	+ -
Hunton, James E. (2)	+ -
Valencia, Adrian (2)	+ -
Afre, Gabriela (1)	+ -
Andrews, Christine (1)	+ -
Baluch, Catherine (1)	+ -
Castellanos, Juliana (1)	+ -
Cohen, Reuben (1)	+ -
Conrecode, Jacqueline (1)	+ -
Feicht, Roger W. (1)	+ -
Hampton, Clark (1)	+ -
Johnston, Elizabeth (1)	+ -
Kuhn, Jr., John R. (1)	+ -
Kushi, Edmond (1)	+ -
Noteberg, Anna (1)	+ -
Pinello, Arianna (1)	+ -
Reichelt, Kenneth J. (1)	+ -
Ross, Cynthia (1)	+ -
Ruci, Elona S. (1)	+ -
Rue, Joseph (1)	+ -
Soileau, Jared S. (1)	+ -
Solarte, Orlando (1)	+ -
Tucker, Pamela (1)	+ -

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