bluuebunny/crossref_metadata_2025 huggingface dataset:
Retos y tensiones de la formación docente en el actual proceso de transformaciones
Authors: Chaile Marta Ofelia
Published: October 2007

El artículo expone los resultados de un estudio teórico sobre el tema Formación Docente (FD) en relación con el juego de lo social. Se efectúa un análisis general de las condiciones estructurales que, a nivel de globalización, inciden en la configuración política regional-local. Luego, asumiendo el enfoque de la regulación, se interpreta cómo las decisiones de la política educacional promocionan o estabilizan las funciones, perfil y actuación que el docente desempeña. La reflexión sobre el tema es objeto de estudio en proyectos de investigación que se llevan a cabo en Salta, Argentina. La metodología de abordaje incluye un rastreo histórico evolutivo desde los '60-'70 a la actualidad, argumentando y comparando fuentes conceptuales e interpretativas que - en la región - fundamentan la función asignada al maestro y al profesor. Se complementa el análisis epocal considerando factores sociales, históricos, culturales que lentamente se asumen en el cambio del perfil profesional docente. Esta suerte de inmutabilidad formativa docente resultaría coherente con la política de regulación que impone el gobierno. Sin embargo, la potencia del movimiento social que origina la globalización en los últimos tiempos, conduce a cambios profundos en la preparación de los docentes, bajo la modalidad de reformas y transformaciones. Pese al interés del gobierno por modificar la formación docente, continúa efectuándose un manejo político coactivo e interesado, que repercute en los órdenes de la gestión y la práctica institucional de la formación. Finalmente se postulan principios a considerar para asumir el reto de las transformaciones en la formación docente local.
A formação do homem no Emílio de Rousseau
Authors: Paiva Wilson Alves de
Published: October 2007

Desenvolvida inicialmente como um capítulo da dissertação de mestrado, a temática deste artigo diz respeito à dimensão humana que o projeto educacional rousseauniano procura desenvolver. Mesmo objetivando a formação do cidadão (tese que a dissertação procura defender), o plano político e pedagógico de Rousseau busca englobar o desenvolvimento dos talentos naturais como próprios da natureza humana. O artigo tem como fonte básica o livro Emílio ou da educação, de autoria do filósofo genebrino Jean-Jacques Rousseau. Apoiado também nos demais escritos, compilados na obra Oeuvres complètes, o texto procura resgatar a importância dessa temática para a educação da atualidade, bem como a importância do pensamento de Rousseau para a discussão em torno dos objetivos da formação do homem moderno e dos princípios que permeiam os processos formacionais. Realça que o projeto de humanização presente na obra de Rousseau é de caráter político e, portanto, contribui para que o processo educacional e os modos de inserção e participação do homem no meio social sejam repensados em nossos dias. No entanto, a ação política bem como a pedagógica devem ser empreendidas no sentido de se redimensionar as potencialidades naturais do homem de maneira que a natureza humana não seja degenerada, ignorada ou até mesmo coisificada. Construir sentidos para a existência humana e pensar a melhor maneira de participação no meio social devem, nesse sentido, ser a principal preocupação de todo e qualquer projeto político-educacional.
Hope
Authors: Penson Richard T. , Gu Fei , Harris Susan , Thiel Mary Martha , Lawton Nat , Fuller Arlan F. , Lynch Thomas J.
Published: October 2007

Learning Objectives

After completing this course, the reader will be able to: Describe the powerful dynamic of hope for patients with cancer.Discuss the importance of addressing how issues of life and death affect patients, families, and caregivers.List the advantages and limitations of realistic hopefulness.Better care for and communicate with patients and families who face life-threatening illness.

Access and take the CME test online and receive 1 AMA PRA Category 1 Credit™ at CME.TheOncologist.com
Selective embolization of thyroid arteries as a preresective and palliative treatment of thyroid cancer
Authors: Dedecjus Marek , Tazbir Jozef , Kaurzel Zbigniew , Lewinski Andrzej , Strozyk Grzegorz , Brzezinski Jan
Published: October 2007

Although many tumours of head and neck have been successfully embolized, the number of publications on the application of selective embolization of thyroid arteries (SETA) is limited. The aim of the present study is to evaluate the safety, efficacy and possible indications and contraindications for preresective or palliative SETA in thyroid cancer. The study group comprised 20 patients with thyroid tumours: 7 cases of advanced inoperable anaplastic thyroid cancer (ATC) and 13 cases of differentiated thyroid carcinoma (DTC). All the patients underwent SETA of the superior and/or inferior thyroid arteries. After SETA, selective angiographies of thyroid arteries were performed to ensure that the targeted arteries had been completely occluded. In all the cases, SETA decreased the blood flow through the thyroid. Preresective SETA limited bleeding during surgery and decreased operating time. We observed a massive increase of thyroglobulin (Tg) concentrations in cases of DTC that started 36–48 h after SETA and did not occur in cases of ATC. Although SETA had no influence on the mortality of ATC patients, they reported improvements in swallowing, breathing and decrease of the pain. Concluding, SETA is minimally invasive and safe method limiting blood flow through thyroid tumours. In DTC patients, SETA causes ischaemic necrosis of the gland which results in important increases in serum concentrations of Tg. Therefore, thyroidectomy should be performed during the first 36 h after preresective embolization. Moreover, SETA may become an attractive option of palliative treatment for ATC patients with intractable bleeding, pain or signs of tracheal and oesophageal compression.
Human adiponectin inhibits cell growth and induces apoptosis in human endometrial carcinoma cells, HEC-1-A and RL95–2
Authors: Cong Li , Gasser Jessica , Zhao Jessica , Yang Baofeng , Li Fanghong , Zhao Allan Z
Published: October 2007

Obesity is one of the well-established risk factors for endometrial cancer. Recent clinical studies have demonstrated that circulating adiponectin concentrations are inversely correlated with the incidence of endometrial carcinoma. Such epidemiological findings are consistent with the paradoxical observations that adiponectin levels are reduced in obesity. This study investigated the direct effects of adiponectin on two endometrial carcinoma cell lines, HEC-1-A and RL95–2. These cell lines express both variants of adiponectin receptors, adipo-R1 and adipo-R2. Adiponectin treatment leads to suppression of cell proliferation in both cell types, which is primarily due to the significant increase of cell populations at G1/G0-phase and to the induction of apoptosis. The inhibition of growth in these two cell lines appears to be mediated by different signaling pathways. Although adiponectin treatment markedly increases the phosphorylation (Thr172) of AMP-activated protein kinase α in both HEC-1-A and RL95–2 within 30 min, prolonged exposure (48 h) leads to inactivation of Akt as well as reduction of cyclin D1 protein expression in HEC-1-A cells. In contrast, similar treatment of RL95–2 cells with adiponectin, while having no effects on Akt activity and cyclin D1 expression, causes a decrease in cyclin E2 expression and the activity of mitogen-activated kinase (p42/44). We conclude that adiponectin exerts direct anti-proliferative effects on HEC-1-A and RL95–2 cells by inducing cell cycle arrest and apoptosis. Depending on the genotypes of the endometrial cancer cells, the inhibitory effects of adiponectin are associated with the reduction of different pro-growth regulators of cell cycle and signaling proteins. Our study thus provides a cellular mechanism underlying the linkages between endometrial cancer and obesity.
Cytochrome P450 3A5 is highly expressed in normal prostate cells but absent in prostate cancer
Authors: Leskelä S , Honrado E , Montero-Conde C , Landa I , Cascón A , Letón R , Talavera P , Cózar J M , Concha A , Robledo M , Rodríguez-Antona C
Published: October 2007

Testosterone is essential for the growth and function of the luminal prostate cells, but it is also critical for the development of prostate cancer, which in the majority of the cases derives from luminal cells. Cytochrome P450 3A (CYP3A) enzymes hydroxylate testosterone and dehydroepiandrosterone to less active metabolites, which might be the basis for the association between CYP3A polymorphisms and prostate cancer. However, it is unknown whether the CYP3A enzymes are expressed at relevant levels in the prostate and which polymorphisms could affect this tissue-specific CYP3A activity. Thus, we measured CYP3A4, CYP3A5, CYP3A7, and CYP3A43 mRNA in 14 benign prostatic hyperplasias and ten matched non-tumoral/tumoral prostate samples. We found that CYP3A5 mRNA in non-tumoral prostate tissue was 10% of the average amount of liver samples, whereas the expression of the other CYP3A genes was much lower. Similarly to liver, CYP3A5*3 polymorphism decreased CYP3A5 mRNA content 13-fold. CYP3A5 protein was detected in non-tumoral prostate microsomes by western blot, and immunohistochemistry (IHC) localized CYP3A5 exclusively in the basolateral prostate cells. In contrast to the normal tissue, IHC and RT-PCR showed that tumoral tissue lacked CYP3A5 expression. In conclusion, prostate basolateral cells express high levels of CYP3A5 which dramatically decrease in tumoral tissue. This finding supports an endogenous function of CYP3A5 related to the metabolism of intra-prostatic androgens and cell growth, and that polymorphisms affecting CYP3A5 activity may result in altered prostate cancer risk and aggressiveness.
Intermediate‐Scale Investigation of Nonaqueous‐Phase Liquid Architecture on Partitioning Tracer Test Performance
Authors: Moreno‐Barbero Elena , Kim Yongcheol , Saenton Satawat , Illangasekare Tissa H.
Published: October 2007

Partitioning interwell tracer tests (PITTs) have been proposed as a tool to characterize source zones of waste sites with chemicals entrapped in the form of nonaqueous‐phase liquids (NAPLs). This technique has the potential to be applied to NAPL source characterization of both the vadose and saturated zones, but the recent applications have been primarily focused on dense NAPLs (DNAPLs) entrapped below the water table. This study presents an intermediate‐scale experiment to investigate the applicability of the technique to heterogeneous sites with complex NAPL entrapment architecture. Tracer experiments were conducted in an intermediate‐scale test tank (4.87 by 1.21 by 0.05 m) with heterogeneity defined using the geostatistical parameters of a spatially correlated random field. Tetrachloroethene (PCE), a DNAPL, was spilled into the heterogeneous packing and was allowed to distribute naturally, creating zones of both residual and pooled entrapment. The saturation distribution of the DNAPL was determined in situ using a gamma attenuation system. Once the saturation distribution was characterized, a set of tracer tests was conducted. Results of this study demonstrate how the inversion of the tracer breakthrough concentrations provided valuable information to establish the validity of the use of equilibrium partition coefficients in situations where tracer partitioning might be controlled by nonequilibrium behavior. While our previous work quantified the estimation error introduced by the assumption of equilibrium partitioning in tracer data analysis, this study demonstrated that more accurate NAPL estimates can be obtained using effective partition coefficients in combination with inverse modeling methods upscaled for more realistic heterogeneous settings.
Congressional Intervention in the Standard-Setting Process: An Analysis of the Stock Option Accounting Reform Act of 2004
Authors: Farber David B. , Johnson Marilyn F. , Petroni Kathy R.
Published: October 2007

We examine H.R. 3574, the Stock Option Accounting Reform Act of 2004 (the Act), which sought to prevent the Financial Accounting Standards Board (FASB) from requiring the expensing of employee stock options at fair value. We find that employee stock option expense under the Act would be approximately 2 percent of what it would be under the FASB's preferred method. We also find that House members supporting the Act were more likely to be Republican, to be conservative, and to have received larger Political Action Committee (PAC) contributions. Finally, the larger the impact of H.R. 3574 on the amount of stock option expense reported by the firm for employees who are not top-five executives, the more contributions the firm's PAC made to House members and to members of the committee that approved the Act. This result suggests that corporate opposition to the mandatory expensing of stock options at fair value is not driven solely by concerns of top-five executives about the cost of recognizing their own options.
State Accountancy Regulators' Perceptions of Independence of External Auditors When Performing Internal Audit Activities for Nonpublic Clients
Authors: Hill Cecil L. , Booker Quinton
Published: October 2007

This study explores state accountancy regulators' perceptions of whether external auditors remain independent when also performing internal audit activities for nonpublic entities. The purpose of this study is to provide a more complete understanding of perceptions regarding auditor independence in the nonpublic entity environment. The primary issues are (1) whether performing the external audit and internal auditing services for the same entity affects perceptions of independence, and (2) whether a separation between the CPA firm's internal and external audit personnel significantly affects perceptions of independence when both services are performed.

We use a between-subjects design and target state accountancy regulators from each of the 54 U.S. jurisdictions. Findings based on 206 usable responses indicate that state board members do not perceive a significant difference in the independence of a CPA firm performing a nonpublic entity's external audit versus a CPA firm performing that entity's external audit and internal audit, provided that separate personnel are used for the external and internal audit work. Board members do perceive a significant difference in independence when the CPA firm uses the same personnel to perform both the external and internal audit work.
Determinants of Audit Committee Diligence
Authors: Raghunandan K. , Rama Dasaratha V.
Published: October 2007

The number of audit committee meetings is the only publicly available quantitative signal about the diligence of audit committees, and private sector bodies and Securities and Exchange Commission (SEC) officials have emphasized the need for frequent meetings of the audit committee. Prior research indicates that the number of audit committee meetings is associated with many “good” outcomes related to financial reporting, but there is little empirical evidence related to the determinants of audit committee diligence. In this paper we examine the association between firm characteristics and the number of audit committee meetings as a proxy for audit committee diligence. Our sample includes 319 firms from the S&P SmallCap600 with a December 31, 2003 fiscal year-end. We find that there are more audit committee meetings in firms that (1) are larger, (2) have high outsider block-holdings, (3) are in litigious industries, or (4) have more board meetings. The number of audit committee meetings increases with audit committee size. There is a significant positive relationship between the proportion of accounting experts and the number of meetings, but there is no such association between the proportion of nonaccounting financial experts and the number of meetings; these results also provide some context to the controversy surrounding the SEC's attempts to define “audit committee financial expert.”
Upward Mobility and the African American Accountant: An Analysis of Perceived Discrimination, Perceived Career Advancement Curtailment, and Intent to Remain
Authors: Weisenfeld Leslie W. , Robinson-Backmon Ida B.
Published: October 2007

Accounting studies related to minority issues have focused mainly on gender and public accountants. As a result, the purpose of this study is to investigate perceptions of discrimination and career advancement among African American accountants, the second largest minority group in accounting today, and reveal any differences between males and females. Although research on African American accountants exists, it does not empirically investigate male/female differences related to perceived discrimination (race and gender), perceived career curtailment, and intent to remain. To address this dearth of research focus, this study analyzes survey results from 553 African American accountants, primarily employed in nonpublic accounting organizations. The results suggest females perceive more race and gender discrimination in private industry and other sectors, than in public accounting, and males perceive race discrimination in all three industry types. Females are less likely to remain with their current employers in all three industry types, than their male counterparts, and only females employed in the other sectors (e.g., governmental and education) feel their career advancements have been curtailed.
Implications of a Stakeholder View on Corporate Reporting
Authors: Joseph George
Published: October 2007

While the stakeholder view is increasingly being seen as an integral part of corporate governance, a corresponding view has not emerged in corporate reporting. This paper explores the possibility of a normative stakeholder view of corporate reporting by addressing the foundation of financial reports, the underlying mission of the conceptual framework contained in Statement of Financial Accounting Concepts No. 1. Specifically, the paper contrasts mission concepts to find a suitable foundation for the stakeholder view that would sufficiently project the ideas, and particularly the public interest perspective contained in that view. The paper also illustrates how the mission of corporate reporting extends to other areas in the conceptual framework and international accounting, and critically reviews the current trajectory of corporate reporting in the light of the implications of the stakeholder view.
Eco-Efficiency: Achieving Productivity Improvements through Environmental Cost Management
Authors: Burnett Royce D. , Hansen Don R. , Quintana Olga
Published: October 2007

The purpose of this study is to assess how identifying, tracking, and monitoring environmental costs can assist an agenda adopted to improve environmental performance. We do so by providing a theoretical discussion and contextual model of eco-efficiency that includes cost management as part of its activities. This approach draws on the quality management literature and the Porter hypothesis, which assumes that pollution is a form of technical inefficiency and that properly designed regulations stimulate firms to develop pollution control innovations. Our paper provides several specific contributions. First, for all stakeholders we provide additional insight into the ongoing debate over the value relevance of environmental cost management by developing a general model of eco-efficient behavior. Second, our models demonstrate that there is room for opportunities to reduce pollution while simultaneously improving the value of the firm. To do so, however, requires a coordinated effort on the part of both the business community and legislators to understand the needs of each and to offer alternatives that will provide benefits for each party.
The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions
Authors: Knechel W. Robert , Vanstraelen Ann
Published: October 2007

The debate continues about the relationship between auditor tenure and audit quality in spite of extensive empirical evidence examining audit failures, earnings management, and the issuance of auditor's opinions. Most recent evidence suggests that long auditor tenure does not have a negative impact on audit quality. However, most of the available evidence has been accumulated based on publicly listed companies in the U.S. We examine the effect of auditor tenure on audit quality for private companies in Belgium, an environment where we believe auditor tenure is more likely to have a negative effect on audit quality. We use the likelihood of an auditor issuing a going concern opinion as an indicator of audit quality. Using a sample of stressed bankrupt companies, and stressed nonbankrupt companies, the results indicate that auditors do not become less independent over time nor do they become better at predicting bankruptcy. In balance, the evidence for tenure either increasing or decreasing quality is weak.
Types of Nonaudit Fees and Financial Reporting Quality
Authors: Huang Hua-Wei , Mishra Suchismita , Raghunandan K.
Published: October 2007

Ashbaugh, LaFond, and Mayhew (ALM 2003), using data from proxy statements filed in 2001, fail to find that nonaudit fees are associated with biased financial reporting. The SEC (2002, 2003) has asserted that combining all types of nonaudit service fees in a single category would confuse financial statement users, and that audit-related services represent “services that accountants, in effect, must perform for their audit clients” (SEC 2002, 2003). In this paper, we replicate and extend ALM (2003) by using the more finely partitioned data that is required to be disclosed by SEC registrants after FRR No. 68 (SEC 2003). We find some weak evidence that biased financial reporting (in the form of abnormal accruals) is less likely when the tax and other nonaudit fee ratios are high; we do not find an association between high nonaudit fee ratios and meeting or just beating earnings benchmarks. Overall, we fail to find a systematic association between nonaudit service fees and biased financial reporting; thus, our results reinforce the findings of ALM (2003).
Auditor Industry Specialization, Client Bargaining Power, and Audit Fees: Further Evidence
Authors: Huang Hua-Wei , Liu Li-Lin , Raghunandan K. , Rama Dasaratha V.
Published: October 2007

Casterella, Francis, Lewis, and Walker (CFLW 2004) find, using survey data from 1993, that (1) there is a Big 6 industry specialization audit fee premium in the small client segment of the U.S. audit market, but (2) audit fees decrease for large companies as the client becomes increasingly large relative to an auditor's clientele. In this study, we first replicate and confirm the results of CFLW (2004), using audit fee data from SEC filings for fiscal 2000 and 2001. In the post-SOX period, we find that the results related to specialization continue to hold in fiscal 2004 but not in 2003—suggesting that 2003 is perhaps a unique year due to the flux in the audit market following the enactment of SOX. With respect to client bargaining power, our results in the post-SOX period differ from CFLW (2004) in that we observe a negative association between client bargaining power and audit fees for both the small and large client segments.
Estimating Activity Costs: How the Provision of Accurate Historical Activity Data from a Biased Cost System Can Improve Individuals' Cost Estimation Accuracy
Authors: Heitger Dan L.
Published: October 2007

An integral component of effective cost control and performance evaluation is the ability to accurately estimate relationships between activities and overhead costs (i.e., activity costs). Individuals using a single cost pool system often have to rely on memory of historical activity data when estimating activity costs. If individuals' recall of data is representative of the historical data, then reliance on memory should not be detrimental to cost estimation accuracy. However, individuals often possess incorrect initial beliefs about activity costs. These incorrect beliefs are expected to serve as an anchor from which individuals make insufficient adjustments when estimating activity costs based on memory of historical activity data. Multiple cost pool systems frequently provide biased standard rates; however, such systems also provide accurate historical activity data when individuals estimate costs. I extend prior accounting research by experimentally examining whether a multiple cost pool system's provision of accurate historical activity data improves activity cost estimation for individuals with incorrect cost beliefs even when the cost system also provides biased standard rates. The main contribution of the study is its finding that the multiple cost pool system's provision of historical activity data improves individuals' adjustments from their incorrect initial cost beliefs when estimating activity costs, thereby increasing their estimation accuracy. The results suggest that this improved adjustment from incorrect initial cost beliefs occurs because the provision of historical activity data improves individuals' recognition of how wrong their initial cost beliefs were in reality. This result is achieved even though the cost system provides biased standard rates. The ability of flawed cost systems to improve individuals' activity cost estimation in other such ways has received little research attention and is important because of its potential for improving managerial decision making.
Improving Performance in Accounting: Evidence for Insisting on Cognitive Conflict Tasks
Authors: Springer Carol W. , Borthick A. Faye
Published: October 2007

In spite of continual demands for higher-order thinking skills in accounting graduates, accounting educators have resisted emphasizing these skills in courses on the assumption that doing so would jeopardize students' grasp of traditional accounting knowledge. We offer experimental results indicating that this fear may be unwarranted. We found that instruction developing higher-order skills was associated with a significant increase—rather than the feared decrease—in traditional knowledge. We obtained this result by comparing the exam scores in a junior financial accounting course of students who previously completed either traditional accounting principles courses or principles courses with higher-order learning objectives. In traditional courses, instructors focus on instilling mastery of concepts and procedures through tasks that have demonstrably correct answers, tasks known as intellective tasks. In contrast, cognitive conflict tasks for developing higher-order skills have no correct answers because of inherent conflicts of viewpoints. Compared to intellective tasks, cognitive conflict tasks entice learners to make more elaborations and inferences to resolve conflicting aspects. They produce richer, longer-lasting situation models in memory. Cognitive conflict tasks were staged with business simulation episodes that prompted students to create rich situation models in order to comprehend and respond to business dilemmas. To support their advice to clients, learners built spreadsheet models, analyzed the effects of assumptions on decisions, and resolved competing viewpoints. In addition to the performance effect on exam scores, we found that significantly more higher-achieving students enrolled in the junior financial accounting course when students had the cognitive conflict versions of principles courses.
Using Active Student-Centered Learning-Based Instructional Design to Develop Faculty and Improve Course Design, Delivery, and Evaluation
Authors: Lavoie David , Rosman Andrew J.
Published: October 2007

This paper describes how the Resource-Enriched Learning Model (RELM), an active student-centered approach to faculty development and course design, delivery, and evaluation (Lavoie 2001), has been applied to develop an online Master of Science in Accounting Program. With its focus on the processes underlying quality teaching and learning, RELM provides faculty with a skill set learned in the same environment that they ultimately will create for their students. Having experienced active learning firsthand in the online environment, faculty are better prepared to create a similar learning environment for their students.
Shedding Light on the AICPA Work/Life and Women's Initiatives Research: What Does It Mean to Educators and Students?
Authors: Almer Elizabeth Dreike , Single Louise E.
Published: October 2007

This commentary interprets the data from the 2004 AICPA Report issued by the Work/Life and Women's Initiatives Executive Committee in terms of implications for accounting faculty who advise students and who have an interest in conducting research on public accounting workplace issues. The discussion highlights the survey results relating to the status of women, including current trends in women's advancement and alternative career paths in public accounting, and the career aspirations of today's generation of students. We link these AICPA findings to other research on public accounting workplace issues, and broader research that suggests some generational and gender differences that should be considered in advising students. Throughout we also suggest potential research questions. Finally, because it is not uncommon for students to ask us questions about academic careers, we consider gender bias parallels that may exist between public accounting and the academy.
Educational Assessment and the AACSB
Authors: Shaftel Julia , Shaftel Timothy L.
Published: October 2007

This article introduces educational assessment topics and terminology to readers in business education. The outcomes-based education and accountability assessment movements in K-12 public education have raised issues and controversies that now face business schools engaging in accreditation and program improvement efforts. The current AACSB standards and their assessment components can be profitably compared with similar endeavors in other educational settings. Examples of contemporary practice in business schools illustrate the pros and cons of educational testing methods. Current controversies and pitfalls in educational assessment are discussed for the purpose of clarifying and guiding practices in post-secondary settings.
Falcon, Inc.: Performance Evaluation of Foreign Subsidiaries
Authors: Gujarathi Mahendra R. , Govindarajan Vijay
Published: October 2007

This multifaceted, decision-oriented case requires you to address several issues in performance evaluation in an international context. In the process of reviewing the annual performance of its foreign subsidiaries, Falcon's CEO raises concerns about the performance evaluation metric and the effect of exchange rate changes on the competitive positions of foreign subsidiary managers in Denmark and Japan. The case requires you to assess the strengths and weaknesses of Falcon's performance evaluation system, examine the appropriateness of country managers' responses to exchange rate changes, understand the difference between evaluation of business units and their respective managers, and recommend improvements in the performance evaluation system.
Investigating the Effects of Group Response Systems on Student Satisfaction, Learning, and Engagement in Accounting Education
Authors: Carnaghan Carla , Webb Alan
Published: October 2007

We examine group response systems (GRS) as an educational tool. We use an experimental approach and student survey data to assess vendors' claims that GRS improve student engagement and feedback, and thus improve learning. A key part of our design involves controlling for effects of moving to a more interactive pedagogy that have been found to affect learning.

For a management accounting course, we find only limited GRS learning effects, as proxied by exam performance. Contrary to our expectations, we find a decline in engagement, as proxied by student oral participation, when GRS are used. We also find little evidence that GRS lead to greater student satisfaction with the course. We do find support for student satisfaction with GRS, from which we infer that implementation problems are not driving our results. In summary, we find little support for vendor claims, when controlling for changes in pedagogy.
Market Reaction to Verbal Components of Earnings Press Releases: Event Study Using a Predictive Algorithm
Authors: Henry Elaine
Published: October 2007

Similar to a classic-event study, this study examines market reaction to firmsa' earnings announcements. This study extends the examination to include a broad range of concurrent disclosure contained in earnings press releases: financial disclosure captured as accounting ratios; and verbal components of disclosure, both content and style, which are captured using elementary computer-based content analysis. Extending the analysis to such a broad range of concurrent disclosures requires a methodology designed to utilize a large number of predictor variables, and predictive data mining algorithms are specifically designed to do so. Therefore, this study employs a widely used data-mining algorithm—classification and regression trees (CART). Results of the study show that inclusion of predictor variables capturing verbal content and writing style of earnings-press releases results in more accurate predictions of market response.
Information Technology and Systems Research Published in Major Accounting Academic and Professional Journals
Authors: Efendi Jap , Mulig Elizabeth Vallery , Smith L. Murphy
Published: October 2007

Information technology plays a critical role in modern business, especially regarding the accounting function. Thus, one might expect that information technology and accounting systems would be a major component of accounting research. This study seeks to answer the questions: To what extent does the accounting literature include technology and systems research, and is technology and systems research adequately addressed in the accounting literature? To answer these questions, this study examines the proportion of technology and systems articles in seven top-ranked accounting journals, four academic and three professional. Journals examined include: The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, Contemporary Accounting Research, Journal of Accountancy, CPA Journal, and Strategic Finance (formerly Management Accounting). The findings indicate that while there has been a dramatic increase in the proportion of systems articles published in the professional journals, there were very, very few technology and systems articles published in the academic journals. This might suggest a lack of appropriate attention by academic accounting journals to this important area. Consequently, accounting information systems (AIS) professors who are doing research in systems have a disadvantage in publishing research in top-ranked academic journals. This may result in adverse career consequences for AIS professors if they are expected to publish in these particular academic journals. Further, lack of systems research published in academic journals is detrimental to the perceived and actual relevance of these journals, as technology and systems issues are vitally important to the accounting profession.
Earnings Thresholds Related to Dividend Cover
Authors: Bennett Bruce , Bradbury Michael E.
Published: October 2007

An important line of international accounting research is the comparative quality of earnings across various jurisdictions. Several studies use earnings thresholds as a measure of earnings quality (e.g., Bhattacharya et al. 2003; Lang et al. 2003; Barth et al. 2005; Lang et al. 2005; Peasnell et al. 2005). An implicit assumption in these studies is that firms in all countries are managing earnings towards the same objective (Land and Lang 2002). We argue that international research ought to consider the possibility of an earnings threshold relating to dividend cover. Given that firms are reluctant to reduce dividends (DeAngelo and DeAngelo 1990; DeAngelo et al. 1992), the dividend-cover earnings threshold is economically important. We examine earnings distributions for the dividend-cover earnings threshold for a sample of 2,264 observations from New Zealand firms over the period 1986 to 2002. We find an asymmetry in the distribution of earnings associated with the dividend-cover earnings threshold. We also find that this asymmetry disappears after a change in legislation that removed the nexus between earnings and dividends. Similar to prior research, we find that an asymmetry exists for the zero earnings threshold, but it is not as pronounced as that found in U.S. data. An implication of our results is that research using international data ought to consider country-specific institutional settings when considering earnings thresholds.
The Effects of the Mexican Corporate Governance Code on Quality of Earnings and its Components
Authors: Machuga Susan , Teitel Karen
Published: October 2007

The Corporate Governance Code (Code) was established in Mexico in January 2000 to increase investor confidence by encouraging more accurate financial reporting and more transparent disclosure practices by management. Using a sample of Mexican firms, we investigate whether or not there is an improvement in earnings quality surrounding the implementation date of the Code. We use a variety of earnings quality characteristics frequently studied in prior international research. Our results indicate that the quality of earnings increases after the implementation of the Code. While earnings quality characteristics generally improve for firms listed exclusively on the Mexican Bolsa, we only document improvements in income smoothing and timely loss recognition for Mexican firms listed on U.S. stock exchanges. Our results suggest that the filing jurisdiction of Mexican firms influences the impact we observe in changes in quality of earnings surrounding the implementation of the Mexican Corporate Governance Code.
A Draft of an Information Systems Security and Control Course
Authors: Walters L. Melissa
Published: October 2007

Proficiency with information systems (IS) and their supporting information technologies has become a core competency for accounting professionals; and because of its close relationship to internal control, IS security has evolved into a critical aspect of that competency. Unfortunately, IS security is not widely included within the core body of knowledge typically offered by business curriculums. This essay is intended first, to make a case for the importance of explicitly addressing IS security as part of an accounting curriculum and second, to provide some practical guidance to accounting information systems (AIS) educators who would like to develop and offer an IS security and control course (or otherwise incorporate more comprehensive coverage of information security topics into an already existing systems course). The course draft presented here is based on the author's experiences in designing, developing, and teaching an IS security course as a core course within an AIS curriculum.
The Effects of Information Technology Expertise on the Market Value of a Firm
Authors: Khallaf Ashraf , Skantz Terrance R.
Published: October 2007

Based on 96 CIO appointments during 1987–1998, Chatterjee et al. (2001) conclude that newly created CIO positions add value to the firm. This paper reexamines that conclusion by using the market's reaction to existing position appointments to benchmark the market's reaction to newly created position appointments. Based on 461 CIO appointments to new and existing CIO positions during 1987–2002, we find no significant difference in the market's reaction to the two types of announcements over the entire sample period. This finding holds when we allow for the market's perception of the value of information technology to shift over time. We also find evidence that the market penalizes firms that fail to move quickly enough to obtain potential strategic advantages from new CIO positions, consistent with first mover advantages. Finally, consistent with Ang et al. (2003) who examine CEO appointments, we find that markets discriminate among newly appointed CIOs in that CIO quality characteristics are associated as expected with the market's reaction to appointment announcements.
An Experimental Study of Multidimensional Hierarchical Accounting Data: Drill-Down Paths Can Influence Economic Decisions
Authors: Peng Jacob , Viator Ralph E. , Buchheit Steve
Published: October 2007

Although decision support systems utilizing multidimensional hierarchical data have rightfully been praised for their ability to enhance decision making, we find that the drill-down path offered by such systems can influence economic decisions—sometimes in a suboptimal fashion. Our experimental investigation offers profitmaximizing monetary incentives to decision makers who navigate a simple multidimensional system. Specifically, decision makers view three possible drill-down paths that each contain three lower-level outcomes of subunit performance (i.e., only nine possible outcomes exist). We manipulate the predictive ability of aggregate data by changing the system-offered drill-down path. In our experiment, we keep all numeric performance outcomes constant; however, half of the time, the optimal outcome lies within the best aggregate level performer and half the time it does not. We find economic decisions are significantly worse when aggregate level performance fails to predict the optimal lower-level performance outcome. We also find that reducing decision effort via proper cognitive fit improves economic decisions.
The Evaluation of Application Controls in Accounting Software: A Short Instructional Case
Authors: Lehmann Constance M. , Heagy Cynthia D. , Norman Carolyn Strand
Published: October 2007

Internal control is a central topic in auditing and accounting information systems courses and is even more important since enactment of the Sarbanes-Oxley Act of 2002. The purpose of this case is to help students identify whether appropriate controls exist by attempting to execute unauthorized or improper transactions in a popular accounting software package. Students then compose a memo to summarize and explain the results of their transactions. This case helps students (1) identify application controls, (2) think about controls that may be weak, missing, or violated by an employee, and (3) consider and document potential risk exposures to an organization.
Feasibility of More Frequent Reporting: A Field Study Informed Survey of In-Company Accounting and IT Professionals
Authors: Chan Siew H. , Wright Sally
Published: October 2007

Technological advances have facilitated the ability of management to report finer sets of information in narrower time intervals (Kogan et al. 1999). Real-time reports are crucial for managerial decision making at all levels in a firm. The economic and technological feasibility of more frequent reporting has received increasing attention from the accounting profession and regulatory authorities. We attempt to shed light on the feasibility and receptiveness at the company level of more frequent financial reporting via a field study and a survey. Three publicly traded firms participated in our field study. The findings of our field study helped guide us in the development of our survey instrument. We used the survey instrument to examine our research questions. Our study expands the literature by (1) examining in-company accounting professionals' receptiveness toward availability of income statement or balance sheet accounts to external users on a more frequent basis than quarterly, (2) exploring factors (i.e., perceived usefulness, benefits/costs, economic reality, competitive disadvantage, and liability exposure) that affect in-company accounting professionals' receptiveness toward more frequent reporting, and (3) obtaining insights from in-company IT professionals on the technological feasibility of more frequent reporting (and comparing this finding with insights obtained from in-company accounting professionals).
A Report of Two Children with Helicobacter Heilmannii Gastritis and Review of the Literature
Authors: Qualia Cary M. , Katzman Philip J. , Brown Marilyn R. , Kooros Koorosh
Published: October 2007

An 11-year-old boy with epigastric abdominal pain and a 2 year-old girl with failure to thrive underwent esophagogastroduodenoscopy. Endoscopic biopsies from the gastric antrum of both children revealed corkscrew-like spiral bacteria, consistent with the diagnosis of Helicobacter heilmannii infection. H. heilmannii is a rare finding in children and is thought to be present in approximately 0.3% of patients undergoing upper endoscopy. Clinical presentation, gross and histologic appearance, and treatment regimens are discussed. The clinical and histologic features of previously reported cases of H. heilmannii gastritis in children living in the United States are reviewed in table form.
Interlobular Bile Duct Loss in Pediatric Cholestatic Disease is Associated with Aberrant Cytokeratin 7 Expression by Hepatocytes
Authors: Ernst Linda M. , Spinner Nancy B. , Piccoli David A. , Mauger Joanne , Russo Pierre
Published: October 2007

The objective of this study was to determine whether aberrant hepatic expression of cytokeratin 7 (CK7) and/or other putative stem cell markers is seen in pediatric cholestatic diseases. Eighteen liver biopsies and 14 liver explants from pediatric patients with extrahepatic biliary atresia (EHBA), Alagille syndrome (AGS), primary sclerosing cholangitis (PSC), inborn errors of bile acid synthesis, and progressive familial intrahepatic cholestasis (PFIC) were examined along with 5 histologically normal control liver biopsies. Immumohistochemical stains (CK7, CD56, and OV6) were performed on paraffin-embedded tissue. Staining of interlobular bile ducts (ILBD), proliferating bile ductules, and hepatocytes was scored using a semiquantitative scale. There were significant differences in CK7 staining of hepatocytes among the cholestatic diseases ( P < 0.006). All cases with AGS showed CK7 hepatocyte staining, while EHBA and PSC had variable hepatocyte staining. Patients with PFIC had prominent CK7 hepatocyte staining, while those with inborn errors of bile acid synthesis had little. Control biopsies showed rare hepatocyte staining. Analysis based on the presence or absence of ILBD revealed significantly more CK7 hepatocyte staining in cases with loss of ILBD ( P < 0.001). CD56 staining of hepatocytes was also present more frequently in cases with absent or reduced ILBD. Regardless of underlying disease, loss of ILBD is a major determinant of aberrant expression of CK7 by hepatocytes. Aberrant CK7 expression may reflect a metaplastic change to a “stem cell” phenotype induced by loss of contact with the more distal biliary tree.