Michael T. Dugan
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Michael T. Dugan
Michael Timothy Dugan (born 1957) is an accounting academic, currently serving as Professor of Accounting at Augusta University. He is noted for research contributions in the area of predictive ability and market-based archival research. Peers external to his home institution have recognized Dugan for teaching excellence. Early life and education Dugan was born on September 27, 1957, as the youngest of the four children of Albert Francis Dugan and Ruth Margaret Dugan (née Welsh). Albert Dugan was a geophysicist employed by Mobil Oil Company in Dallas, Texas, and was transferred to his hometown of New Orleans, Louisiana, in 1959. Michael Dugan attended a Roman Catholic parochial school in New Orleans and subsequently graduated from Jesuit High School of New Orleans in 1975. Dugan matriculated with a Bachelor of Science in Accounting at the University of New Orleans in 1978 after three years of study. During this period he completed the Certified Public Accountant examination in ...
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Augusta University
Augusta University (AU) is a public research university and academic medical center in Augusta, Georgia. It is a part of the University System of Georgia and has satellite medical campuses in Savannah, Albany, Rome, and Athens. It employs over 15,000 people, has more than 56,000 alumni, and is accredited by the Southern Association of Colleges and Schools. The Augusta University Health System includes the 478-bed Augusta University Medical Center, the 154-bed Children's Hospital of Georgia, and more than 80 outpatient clinics. Campus Augusta University's main campus in Augusta, Georgia, encompasses more than 200 acres and has four local campuses. It is made up of the former campuses between Augusta State University and Georgia Health Sciences University, with additions from the University System of Georgia Board of Regents. Health Sciences The medical college of the university, its oldest and founding college, began as the Medical Academy of Georgia in 1828, moving into the n ...
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Audit Opinion
An auditor's report is a formal opinion, or disclaimer thereof, issued by either an internal auditor or an independent external auditor as a result of an internal or external audit, as an assurance service in order for the user to make decisions based on the results of the audit. Auditor's reports are considered essential tools when reporting financial information to users, particularly in business. Many third-party users prefer, or even require financial information to be certified by an independent external auditor. Creditors and investors use audit reports from Supreme Audit Institutions (SAI) to make decisions on financial investments. Audit reports derive value from increasing the credibility of financial statements, which subsequently increases investors' reliance on them. In the government, legislative and anti-corruption entities use audit reports to keep track of the actions of public administrators on behalf of citizens. Therefore auditing reports are a check mechanism ...
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Google Scholar
Google Scholar is a freely accessible web search engine that indexes the full text or metadata of scholarly literature across an array of publishing formats and disciplines. Released in beta in November 2004, the Google Scholar index includes peer-reviewed online academic journals and books, conference papers, theses and dissertations, preprints, abstracts, technical reports, and other scholarly literature, including court opinions and patents. Google Scholar uses a web crawler, or web robot, to identify files for inclusion in the search results. For content to be indexed in Google Scholar, it must meet certain specified criteria. An earlier statistical estimate published in PLOS One using a mark and recapture method estimated approximately 80–90% coverage of all articles published in English with an estimate of 100 million.''Trend Watch'' (2014) Nature 509(7501), 405 – discussing Madian Khabsa and C Lee Giles (2014''The Number of Scholarly Documents on the Public Web'' ...
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Citations
A citation is a reference to a source. More precisely, a citation is an abbreviated alphanumeric expression embedded in the body of an intellectual work that denotes an entry in the bibliographic references section of the work for the purpose of acknowledging the relevance of the works of others to the topic of discussion at the spot where the citation appears. Generally, the combination of both the in-body citation and the bibliographic entry constitutes what is commonly thought of as a citation (whereas bibliographic entries by themselves are not). Citations have several important purposes. While their uses for upholding intellectual honesty and bolstering claims are typically foregrounded in teaching materials and style guides (e.g.,), correct attribution of insights to previous sources is just one of these purposes. Linguistic analysis of citation-practices has indicated that they also serve critical roles in orchestrating the state of knowledge on a particular topic, identi ...
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Scholarly Literature
Academic publishing is the subfield of publishing which distributes academic research and scholarship. Most academic work is published in academic journal articles, books or theses. The part of academic written output that is not formally published but merely printed up or posted on the Internet is often called "grey literature". Most scientific and scholarly journals, and many academic and scholarly books, though not all, are based on some form of peer review or editorial refereeing to qualify texts for publication. Peer review quality and selectivity standards vary greatly from journal to journal, publisher to publisher, and field to field. Most established academic disciplines have their own journals and other outlets for publication, although many academic journals are somewhat interdisciplinary, and publish work from several distinct fields or subfields. There is also a tendency for existing journals to divide into specialized sections as the field itself becomes more sp ...
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Common Stock
Common stock is a form of corporate equity ownership, a type of security. The terms voting share and ordinary share are also used frequently outside of the United States. They are known as equity shares or ordinary shares in the UK and other Commonwealth realms. This type of share gives the stockholder the right to share in the profits of the company, and to vote on matters of corporate policy and the composition of the members of the board of directors. The owners of common stock do not own any particular assets of the company, which belong to all the shareholders in common. A corporation may issue both ordinary and preference shares, in which case the preference shareholders have priority to receive dividends. In the event of liquidation, ordinary shareholders receive any remaining funds after bondholders, creditors (including employees), and preference shareholders are paid. When the liquidation happens through bankruptcy, the ordinary shareholders typically receive nothing. ...
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Bankruptcy Prediction
Bankruptcy prediction is the art of predicting bankruptcy and various measures of financial distress of public firms. It is a vast area of finance and accounting research. The importance of the area is due in part to the relevance for creditors and investors in evaluating the likelihood that a firm may go bankrupt. The quantity of research is also a function of the availability of data: for public firms which went bankrupt or did not, numerous accounting ratios that might indicate danger can be calculated, and numerous other potential explanatory variables are also available. Consequently, the area is well-suited for testing of increasingly sophisticated, data-intensive forecasting approaches. History The history of bankruptcy prediction includes application of numerous statistical tools which gradually became available, and involves deepening appreciation of various pitfalls in early analyses. Research is still published that suffers pitfalls that have been understood for many ...
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University Of Southern Mississippi
The University of Southern Mississippi (Southern Miss or USM) is a public research university with its main campus located in Hattiesburg, Mississippi. It is accredited by the Southern Association of Colleges and Schools to award bachelor's, master's, specialist, and doctoral degrees. The university is classified among "R1: Doctoral Universities – Very high research activity". Founded on March 30, 1910, the university is a dual campus institution, with its main campus located in Hattiesburg and its other large campus – Gulf Park – located in Long Beach. It has five additional teaching and research sites, including the John C. Stennis Space Center and the Gulf Coast Research Laboratory (GCRL). Originally called the Mississippi Southerners, the Southern Miss athletic teams became the Golden Eagles in 1972. The school's colors, black and gold, were selected by a student body vote shortly after the school was founded. While mascots, names, customs, and the campus ...
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Full Professorship
Professor (commonly abbreviated as Prof.) is an academic rank at universities and other post-secondary education and research institutions in most countries. Literally, ''professor'' derives from Latin as a "person who professes". Professors are usually experts in their field and teachers of the highest rank. In most systems of academic ranks, "professor" as an unqualified title refers only to the most senior academic position, sometimes informally known as "full professor". In some countries and institutions, the word "professor" is also used in titles of lower ranks such as associate professor and assistant professor; this is particularly the case in the United States, where the unqualified word is also used colloquially to refer to associate and assistant professors as well. This usage would be considered incorrect among other academic communities. However, the otherwise unqualified title "Professor" designated with a capital letter nearly always refers to a full professo ...
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Auburn University
Auburn University (AU or Auburn) is a public land-grant research university in Auburn, Alabama. With more than 24,600 undergraduate students and a total enrollment of more than 30,000 with 1,330 faculty members, Auburn is the second largest university in Alabama. It is one of the state's two public flagship universities. The university is classified among "R1: Doctoral Universities – Very High Research Activity" and its alumni include 5 Rhodes Scholars and 5 Truman Scholars. Auburn was chartered on February 1, 1856, as East Alabama Male College, a private liberal arts school affiliated with the Methodist Episcopal Church, South. In 1872, under the Morrill Act, it became the state's first land-grant university and was renamed as the Agricultural and Mechanical College of Alabama. In 1892, it became the first four-year coeducational school in Alabama, and in 1899 was renamed Alabama Polytechnic Institute (API) to reflect its changing mission. In 1960, its name was changed t ...
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University Of Alabama
The University of Alabama (informally known as Alabama, UA, or Bama) is a Public university, public research university in Tuscaloosa, Alabama. Established in 1820 and opened to students in 1831, the University of Alabama is the oldest and largest of the public List of colleges and universities in Alabama, universities in Alabama as well as the University of Alabama System. It is Carnegie Classification of Institutions of Higher Education, classified among "R1: Doctoral Universities – Very high research activity". The university offers programs of study in 13 academic divisions leading to bachelor's, master's, Ed.S., education specialist, and doctorate, doctoral degrees. The only publicly supported University of Alabama School of Law, law school in the state is at UA. Other academic programs unavailable elsewhere in Alabama include doctoral programs in anthropology, communication and information sciences, metallurgical engineering, music, Romance languages, and social work. ...
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Clarkson University
Clarkson University is a private research university with its main campus in Potsdam, New York, and additional graduate program and research facilities in the New York Capital Region and Beacon, New York. It was founded in 1896 and has an enrollment of about 4,300 students studying toward bachelor's, master's, and doctoral degrees in each of its schools or institutes: the Institute for a Sustainable Environment, the School of Arts & Sciences, the David D. Reh School of Business, the Wallace H. Coulter School of Engineering, and the Earl R. and Barbara D. Lewis School of Health Sciences. It is classified among "R2: Doctoral Universities – High research activity." History The school was founded in 1896, funded by the sisters of Thomas S. Clarkson, a local entrepreneur who was accidentally killed while working in his sandstone quarry not far from Potsdam. When a worker was in danger of being crushed by a loose pump, Clarkson pushed him out of the way risking his own life. Cl ...
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