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Michael D. Akers, Don E. Giacomino, Xin Li, Joseph Wall
While prior literature has examined the EQ of accounting students and Chinese business student limited research has examined both. This paper examines the self-reported emotional intelligence scores of accounting majors, undergraduate and graduate, at a ...
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Don E. Giacomino, Xin Li, Michael D. Akers
Basedon concerns regarding the usefulness of the current format of the financialstatements to assist users in making decisions and as part of the convergenceefforts of the IAS and GAAP, the Financial Accounting Standards Board (FASB)and the International...
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Don E. Giacomino, Michael D. Akers
Concerns about the usefulness of the Standard Audit Report (SAR) have been expressed by investors and other users of corporate financial statement for several decades. During 2011 the Public Company Accounting Oversight Board (PCAOB) reacted to those con...
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Qianhua Ling, Don E. Giacomino, Michael Browne, Michael D. Akers
While the Balanced Scorecard (BSC) developed by Norton and Kaplan has gained global prominence as a management tool and there is qualitative accounting literature that discusses the benefits of the Board BSC, there is limited empirical evidence that exam...
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