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Some Further Evidence on "Criteria for Judging Disclosure Improvement"

Paul E. Dascher; Ronald M. Copeland
Journal of Accounting Research 1971 9(1), 32
Stallman investigated the effect of allocating or not allocating common costs as these allocations are reflected in divisional income calculations. Questionnaire packets, containing two sets of corporate data and a request for numerous judgments, were sent to a random sample of members on the rosters of the Financial Analysts Federation and the Institute of Chartered Financial Analysts. A total of 121 respondents provided analytically usable data (for a response rate of 11.33 percent). With regards to the sample, McDonald suggested that, if the experiment is repeated, some less sophisticated inventors should be included. 2 The reported results were based on the respondents' judgments of an estimated long-run investment value for a share of stock. Analysis revealed that statistically significant differences in stock valuation esti-

The CPA Review Course--A Second Dimension.

Paul E. Dascher; Thomas D. Hubbard
The Accounting Review 1973 48(2), 418-420
The article discusses a study on the impact of certified public accountant (CPA) review course on the expectations of candidates about CPA examination. Results indicated that the ingredients for success on the CPA examination are positive attitude and motivation. Findings also indicated that high expectations of performance may aid actual performance through promotion of essential attitude and motivation. Findings also showed a definite relationship between the CPA review course and reported expectations of the participants.

The Feasibility of Professional Schools: An Empirical Study.

Wayne G. Bremser; Vincent C. Brenner; Paul E. Dascher
The Accounting Review 1977 52(2), 465-473
This paper reports on an attitudinal survey of accounting department chairpersons and college of business deans from AACSB schools. The questionnaire focused on the most crucial issues that have emerged from the debate about schools of professional accountancy. These issues were classified into four categories--autonomy, identity, relationships with practitioners and deterring factors. The deans viewed the deterring factors as being the most important issues; the chairpersons ranked autonomy as the most significant. Considerable disagreement over the specific issues was discovered. Overall, few deans seem to favor the professional school concept.