Search Results - "Mintz, Steven M."

An empirical analysis of the theoretical foundation of the Giving Voice to Values pedagogy by Miller, William F., Shawver, Tara J., Mintz, Steven M.

“…This study investigates the impact of the Giving Voice to Values curriculum on student confidence and the likelihood they will act when presented with an…”
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Accounting ethics education: Integrating reflective learning and virtue ethics by Mintz, Steven M.

“…This paper explains the use of reflective learning techniques to create and deliver a new ethics course. Students apply virtue-based reasoning with reflective…”
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Corporate Governance in an International Context: legal systems, financing patterns and cultural variables by Mintz, Steven M.

“…Corporate governance systems develop as a result of cultural underpinnings, legal structures and different forms of financing business. This paper describes…”
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Tenure, firm's performance, and CEO's compensation by Nourayi, Mahmoud M, Mintz, Steven M

“…Purpose - The purpose of this paper is to assess the association between Chief Executive Officer (CEO) tenure, compensation, and firm's performance.Design…”
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Aristotelian Virtue and Business Ethics Education by Mintz, Steven M.

“…In recent years there has been an increased interest in the application of Aristotelian virtue to business ethics. The objective of this paper is to describe…”
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Measuring the value of integrating GVV into a standalone accounting ethics course by Miller, William F., Shawver, Tara J., Mintz, Steven M.

“…•Develops theoretical link between Rest (1986) model of moral action and GVV.•GVV integration results in significant increases in intent to act ethically.•GVV…”
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Why SPACs Fail to Meet Audit Quality Control Standards: Regulators Raise Concerns over this New Form of Ownership by Mintz, Steven M

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Why SPACs Fail to Meet Audit Quality Control Standards by Mintz, Steven M

“…The explosion in special purpose acquisition company (SPAC) mergers with private companies to form public companies during 2020 and 2021 highlighted a variety…”
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Accounting Ethics Education: A 43-Year Retrospective by Mintz, Steven M

“…Along these lines, the authors recommended the following eight-step decision-making model: * Identify the facts. * Identify the ethical issues and the…”
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Now Is the Time to Operationally Split Audit and Nonaudit Services by Mintz, Steven M

“…Performing certain nonaudit services for audit clients can impair independence. Misrepresenting nonaudit services as immaterial and mischaracterizing them as…”
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Implementation Concerns about IFRS Adoption in the U.S by Mintz, Steven M

“…The support of the accounting profession in the U.S. for IFRS adoption and the progress of the convergence process all lead to the conclusion that many things…”
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Do PCAOB Audit Inspections and ICFR Assessments Protect the Public Interest? by Mintz, Steven M, Miller, William F

“…[...]the Board's mission is to "audit the auditors." According to the PCAOB, inspections involve assessing the "auditor's risk assessment processes, financial…”
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Rethinking the 150-Hour Requirement for CPA Licensure: Can Alternative Paths Surmount the Barriers to Entry? by Mintz, Steven M, Miller, William F, Shawver, Tara J

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Rethinking the 150-Hour Requirement for CPA Licensure by Mintz, Steven M, Miller, William F, Shawver, Tara J

“…The accounting profession continues to suffer from the barrier to entry caused by the 150-hour CPA licensure requirement and is struggling to find ways to…”
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The Introductory Accounting Course: Educating Majors and Nonmajors by Mintz, Steven M., Cherry, Alan A.

“…This study investigated the importance of covering a variety of topics in the introductory accounting course and developing specific skills for both accounting…”
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Revised AICPA Code of Professional Conduct by Mintz, Steven M

“…On Jun 1, 2014, the AICPA issued a codification of the principles, rules, interpretations, and rulings in the AICPA Code of Professional Conduct that specify…”
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Revised AICPA Code of Professional Conduct: analyzing the ethical responsibilities for members in public practice and members in business by Mintz, Steven M

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Triple Bottom Line Reporting for CPAs by Mintz, Steven M

“…The notion of triple bottom line (TBL) reporting has received increased attention during the past several years from non-governmental organizations, managers,…”
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Triple bottom line reporting for CPAs: challenges and opportunities in social accounting by Mintz, Steven M

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Ethics, professional judgment, and principles-based decision making under IFRS by Mintz, Steven M

“…For almost 40 years, a movement has been under way to establish one set of international accounting standards for all countries around the world in order to…”
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