Browsing Drake Management Review by Subject "Accounting"

Now showing items 1-5 of 5

    • Business Students’ Love of Money and Their Distrust of Corporations 

      Elias, Rafik (Drake Management Review, 2016-10)
      In the last two decades, the business world has witnessed the collapse of major companies (e.g. Enron, Lehman Brothers) due to widespread fraud. The financial collapse of 2007-2009 has been characterized as “The Great ...

    • Calculating Financial Accuracy Rates in Health Insurance Claims Audits 

      Gardner, Lisa A. (Drake Management Review, 2018)
      This article examines varying financial accuracy rate calculations, and, when working with rightskewed health claims amounts distributions, varying approaches to sampling and choices of stratifying variables. After ...

    • IASB & FASB Convergence Project: Revenue Recognition 

      Gallistel, David J.; Phan, Tuan; Bartlett, Geoffery D.; Dodd, James L. (Drake Management Review, 2012-10)
      Accounting revenue recognition practices have a pervasive, profound impact on the financial statements of a business entity. As such, soon after committing to a plan for convergence of two major sets of accounting standards ...

    • Impairment: IASB - FASB Comparison 

      Hamilton, Kallie; Hyland, Brett; Dodd, James L. (Drake Management Review, 2011-10)
      This paper focuses on the accounting concept of impairment of long lived assets and goodwill. The objective is to identify the differences between the Financial Accounting Standards Board’s (FASB) and the International ...

    • Ownership Structure, Corporate Governance and Tax for Chinese Firms 

      Wang, Ying; Campbell, Michael; Schoenfeld, Debra (Drake Management Review, 2018)
      For all companies, profitability is a key objective. Minimization of taxes paid is a critical step in achieving that objective. However, most Chinese companies are in an unusual situation and pay more taxes than they ...