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Ethics in the Accounting Profession: A Challenge for the Future?
Thesis written by a student in the UNT Honors College discussing the evolution of ethics within the accounting profession and the difficulties encountered when personal ethics conflict with the Code of Professional Conduct.
Date:
Autumn 1995
Creator:
Gryn, Julie E.
System:
The UNT Digital Library
The Impact of Contextual Variables on Internal Auditors' Propensity to Communicate Upwardly
The author examined whether contextual variables impact internal auditors' self-assessed likelihood of whistleblowing. The author synthesized a theoretical framework and developed research hypotheses that predict relationships between the self-assessed likelihood of whistleblowing and (1) magnitude of the consequences (2) channels of communication and (3) type of wrongdoing. To test these hypotheses, the author provided internal auditors (n=123) with a scenario and asked them to self-assess the likelihood of reporting evidence of a malfacation to their internal audit director even though their audit manager told them to ignore the wrongdoing.
Date:
December 1996
Creator:
Tolleson, Thomas D. (Thomas Dale)
System:
The UNT Digital Library
An Analysis of the Cost Accounting Literature of the United States from 1925 to 1950
This research examines the assertions made by Johnson and Kaplan (1987) that cost accounting lost relevance after 1925 due to the dominance of financial accounting, to an academic preoccupation with financial accounting, to the disappearance of engineers and to a managerial emphasis on financial measures of net income and earnings per share. Additionally, the research looks at environmental effects on cost accounting, both economic and governmental.
Date:
December 1993
Creator:
Vollmers, Gloria Lucey
System:
The UNT Digital Library