Susan Eldridge

• University of Nebraska at Omaha

Extraordinary technological advances are one of many factors that have altered the topography of the accounting profession and the role of accountants. Management accountants, as strategic partners in decision making, have never been more important in this changing landscape. We argue that the recently introduced CPA Evolution Model Curriculum leav...

We present the results of a research study exploring whether an integrated professional-student learning experience can better address the urgent demand for data-savvy, collaborative students ready to contribute on day one of their professional careers. The Interactive Professional Learning Experience (IPLE) brings practitioners into the classroom...

Despite attempts to encourage whistleblowing, lingering reluctance to report questionable acts remains frustratingly apparent. Our objective is to examine the regret a professional anticipates when evaluating the action of reporting or not reporting, and whether the framing of the action influences regret. Responses from 263 professionals indicate...

Our study extends previous research that uses financial distress factors in predicting auditor changes by evaluating the effectiveness of the traditional discriminant analysis model, not used in previous auditor change studies, and by highlighting the importance of evaluating the likelihood that data mining approach classification results occurred...

span style="font-family: Times New Roman; font-size: small;"> Our study evaluates a multiple criteria linear programming (MCLP) and other data mining approach es to predict auditor changes using a portfolio of financial statement measures to capture financial distress . The results of the MCLP approach and the other data mining approaches show that...

Our study proposes a multiple criteria linear programming (MCLP) and other data mining methods to predict material weaknesses in a firm's internal control system after the Sarbanes-Oxley Act (SOX) using 2003-2004 U.S. data. The results of the MCLP and other data mining approaches in our prediction study show that the MCLP method performs better ove...

This paper investigates Japanese bank managers' use of the discretionary component of loan loss provisions to manage earnings during the recession of the late 1990s. Although studies of US banks document that bank managers use loan loss provisions to smooth earnings, manage regulatory capital, and signal undervaluation, factors that may affect disc...

Data mining applications have been getting more attention in general business areas, but there is a need to use more of these applications in accounting areas where accounting deals with large amounts of both financial and non‐financial data. The purpose of this research is to test the effectiveness of a Multiple Criteria Linear Programming (MCLP)...

This study examines the cost of the new internal control audit required by the Sarbanes-Oxley Act of 2002 (SOX) for a sample of Fortune 1000 companies. The average audit fee increase from 2003 to 2004 of $2.3 million is significant and is primarily attributable to the new SOX audit. SOX audit costs appear to be based on company size, asset growth,...

Firms can choose to account for repurchased shares using either the retirement method or the cost method. Using logit regression, I find that firms' choice of accounting method for repurchased shares is strongly influenced by whether they have been long-time users of the cost method. Test results indicate that the accounting method currently being...