Browsing Kaw Valley Bank Working Paper Series by Subject "Accounting"

Now showing items 1-6 of 6

    • Avoiding the Non Profit Tax Minefield 

      Martin, James; Scofield, Barbara (Washburn University. School of Business, 2014-10-1)
      Whether you are a large established charity, a small nonprofit private foundation, a school club, or anything in between, there are many ways to run afoul of Internal Revenue Service (IRS) rules and regulations. A simple ...

    • Backdated Stock Options: Crosscurrents from GAAP to the Capital Markets 

      Martin, James; Moellenberndt, Richard (Washburn University. School of Business, 2007-08-1)
      Stock options are a major component of executive pay in America today. With this popularity comes opportunities for individuals to improperly enrich themselves through manipulation of key dates related to the stock options ...

    • Carving Nature at Its Joints: Philosophical Perspectives on Accounting Entities 

      Moore, Louella (Washburn University. School of Business, 2016-11-1)
      The complex task of carving nature at its joints is central to financial accounting practice. Yet basic philosophical problems and assumptions inherent in categorizing and representing selected aspects of reality are set ...

    • Examining the Journal Rating Project: Players, Process, and Purpose 

      Moore, Louella (Washburn University. School of Business, 2014-11-1)
      Journal "quality" lists are pervasive in university level accounting programs, yet the academic literature leaves the specific institutional processes attending voluntary list adoptions largely unexamined. This study ...

    • Financial Crisis, Firms, Reporting Entities, and the Going Concern Assumption 

      Moore, Louella (Washburn University. School of Business, 2017-03-1)
      Orthodox academic and accounting standard setting literature has historically viewed accounting reporting entities as independent units with an indefinite life. The 1929 and 2008 financial crises are used as focal points ...

    • Tools an Economist Can Apply to Financial Statements to Identify Errors, Omissions, and Fraud in Business Valuations 

      Baker, Gary; Clevenger, Thomas (Washburn University. School of Business, 2003-12-1)
      Often economists are asked to value businesses. Many times the information given the economist is minimal and of questionable value. Parties wishing to bias the valuation may provide data. The financial statements typically ...