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张冉 暴庭玮 2018-05-26



青年会计学者联合发起会计领域NO.1高端自媒体


传播会计前辈思想,引领青年一代成长

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CONTENTS


1.Reflections on Accounting Research

Dana R. Hermanson


2.Can Management Accounting Help Aid Associations Make Tough Choices in Haiti?

Kip R. Krumwiede, Gyung H. (Daniel) Paik,

W. Darrell Walden


3.Toomer's Energy Drinks: Fueling Earnings Management?

James H. Long, Lasse Mertins,

DeWayne L. Searcy,  Brian Vansant


4.Two Short Case Studies in Staff Auditor and Student Ethical Decision Making

Christine Cheng, Renee Flasher


5.Dynamic Divestures: A Codification Exercise on the Reporting of Discontinued Operations

Casey J. McNellis


6.A Bargain $60 Million Company for $240: A Case Examining the Impact of Convertible Debt, Warrants, and Anti-Dilution Provisions

Natalie Tatiana Churyk, Paul de Lange, Stephani Mason, Guy M. GrossRobert Stoettner


ABSTRACT


1

Reflections on Accounting Research

Dana R. Hermanson (Kennesaw State University)


Abstract: In this essay, I reflect on my roughly 25 years in accounting research by discussing 25 topics related to (1) the journal review process, (2) specific types of accounting research, and (3) the research process. I hope that these observations will prompt additional thought and discussion, help accounting doctoral students and faculty to publish their research, and potentially challenge some readers.    

Keyword: research, journal review process, types of accounting research, research process


2

Can Management Accounting Help Aid Associations Make Tough Choices in Haiti?


Kip R. Krumwiede (Institute of Management Accountants)

Gyung H. (Daniel) Paik (University of Richmond)

W. Darrell Walden (University of Richmond)


Abstract: Based on an actual situation, this case explores the use of management accounting analysis in a difficult make-or-buy decision in the real world of humanitarian aid. An aid organization produces a specially designed, highly nutritious peanut butter medicine to save the lives of Haiti's malnourished children. The challenge is deciding whether to source the peanuts from Haitian farmers and pay more or from foreign suppliers and pay less. Students perform both quantitative and qualitative cost-benefit, break-even, operating leverage, and product costing analysis. Performance measurement, incentive issues, short-term versus long-term thinking, micro- and macroeconomics, and ethical issues are also considered. The case is best suited for cost accounting and managerial (particularly M.B.A. managerial) accounting courses.

Keyword: product costing, outsourcing, break-even analysis, nonfinancial performance measures, management accounting, non-governmental organizations (NGOs), ethical decision making


3

Toomer's Energy Drinks: Fueling Earnings Management?


James H. Long (Auburn University)

Lasse Mertins (Johns Hopkins University)

DeWayne L. Searcy (Cowin Equipment Company, Inc)

Brian Vansant (Auburn University)


Abstract: Companies around the world commonly engage in earnings management. Some earnings management techniques comply with U.S. GAAP and do not violate financial reporting standards (e.g., real earnings management techniques such as postponing research and development expenditures), other techniques clearly cross the line (e.g., misclassifying repair and maintenance expenses as capital expenditures), and some fall into a gray area (e.g., adjusting the allowance for bad debt). This case exposes students to an ethical dilemma that involves earnings management: toward the end of its fiscal year, the executive management team at Toomer's Energy Drinks' European division realize that they will fall just short of a short-term financial performance target, and consider ways in which they can manage earnings to generate sufficient performance to meet the target. The case exposes students to ways in which companies manage earnings, and encourages students to think critically about the extent to which these techniques are ethical by requiring them to apply the IMA's Statement of Ethical Professional Practice and the AICPA's Code of Professional Conduct to a realistic scenario.

Keyword:  earnings management, ethics, ethical dilemma



4

Two Short Case Studies in Staff Auditor and Student Ethical Decision Making


Christine Cheng (Louisiana State University),

Renee Flasher (Ball State University)


Abstract: Two cases help students identify the influence that self-interest can have on ethical decision making and encourage them to practice “giving voice to values.” The learning objectives are to: (1) increase student awareness of the role of ethical fading in unethical decision making; (2) develop critical-thinking skills for ethical decision making; and (3) practice applying moral imagination to resolve ethical dilemmas. Specifically, we designed these case scenarios to develop skills in recognizing and resolving ethical dilemmas. Post-case survey responses indicate that beyond meeting the learning objectives, students personally relate to the protagonists. The cases are appropriate for graduate or undergraduate accounting courses, including capstone accounting courses, in which ethics, auditing, forensic accounting, and/or the professional code of conduct are discussed. Implementation guidance and Teaching Notes are provided to aid instructors seeking to motivate in-class discussions of the current and future ethical decisions students may face.

Keyword: ethics, self-interest, giving voice to values, PCAOB inspection, test banks, critical thinking


5

Dynamic Divestures: A Codification Exercise on the Reporting of Discontinued Operations


Casey J. McNellis (Gonzaga University)


Abstract: This instructional case discusses a hypothetical scenario of a global conglomerate that has recently divested operations for three different subsidiaries. Students are required to determine the appropriate general financial statement presentation of the different subsidiaries in the consolidated income statement of the conglomerate. The case expands students' understanding of the accounting for discontinued operations, a financial accounting topic that has recently changed, and develops their research skills within the Financial Accounting Standards Board's (FASB) Accounting Standards Codification®. Furthermore, the case allows students to practice applying judgment to unique and complex situations within the accounting environment.

Keyword: FASB codification, financial reporting, discontinued operations, restructuring


6

A Bargain $60 Million Company for $240: A Case Examining the Impact of Convertible Debt, Warrants, and Anti-Dilution Provisions


Natalie Tatiana Churyk (Northern Illinois University)

Paul de Lange (Curtin University)

Stephani Mason (DePaul University)

Guy M. GrossRobert Stoettner (RSM LLP)


Abstract: This case presents graduate and advanced-level accounting students with the task of analyzing U.S. GAAP warrant accounting concepts in the context of Bohn Industries, a company that after a decade as a public company was in financial distress. Faced with shrinking demand and poor economic conditions in the housing construction business, Bohn was forced to access the private equity market to raise much-needed capital to continue its operations. The consequences of the investor protection clauses inherent in the loan agreements provide a useful lens to explore the implications and eventual takeover of Bohn for $240 plus the original borrowing, a bargain for a company with $60,000,000 in net assets. Besides encouraging students to research the technical aspects of U.S. GAAP relative to the accounting treatment of the loan, the case study provides insights into how accounting decisions are integral to the broader business environment. Specifically, the case highlights the conflation of economic consequences and aspects of contract law within specific provisions of the loan agreement in relation to anti-dilution stock provisions and preferential conversion clauses. Students will learn that accountants should act as business advisors, which requires the integration of knowledge from a range of disciplines. Students learn about due diligence relative to understanding the risks involved in certain contract clauses.

Keyword: warrants, liabilities, equity, beneficial conversion feature, anti-dilution, problem-based learning

本期编审人员

资料整理 | 山东农业工程学院 硕士  张冉

执行编辑 | 吉林建筑大学   在读会计本科生   暴庭玮

审核编辑 | 英国纽卡斯尔大学 博士研究生 Li Jing Claire

终审 |  西北师范大学   在读会计硕士生    杨   阳

主编|北京交通大学会计系博士生  水皮(李高波)

欢迎大家分享和转发朋友圈

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