Network


Latest external collaboration on country level. Dive into details by clicking on the dots.

Hotspot


Dive into the research topics where Treba Marsh is active.

Publication


Featured researches published by Treba Marsh.


Journal of Public Budgeting, Accounting and Financial Management | 2012

Two accounting standard setters: Divergence continues for nonprofit organizations

Mary Fischer; Treba Marsh

The ability of financial statement users, investors, donors and academic researchers to compare financial information issued by nonprofit universities, hospitals, fund-raising organizations and government agencies is affected by their understanding of current accounting recognition and reporting guidance. Public nonprofit organizations report different financial results from private nonprofit organizations. This study looks at the events that brought about the divergence in nonprofit financial accounting recognition and reporting for higher education institutions, discusses specific differences, and offers a look at additional changes in recognition and reporting for the sector currently underway.


Journal of Public Budgeting, Accounting and Financial Management | 2013

Public university opeb burden: Recognition, funding and future obligations

Mary Fischer; Treba Marsh; George L. Hunt; Bambi A. Hora; Lucille Montondon

Public universities began reporting the costs for nonpension retiree benefit obligations known as other postemployment benefits (OPEB) in their fiscal 2008 financial statements. The reported OPEB obligation is the projected benefits to be paid after an employee retires. This descriptive study examines the status of OPEB funding at land grant universities, composition of the benefits provided, and whether modifications are under consideration. Results indicate land grant institutions cover their costs on a pay-as-you-go basis, OPEB liabilities are significantly underfunded, and universities provide comparable types of benefits in their OPEB plan. Revenue shortfalls and current fiscal pressures raise concerns about how they can support the OPEB liabilities. Thus many institutions are evaluating the OPEB cost and the benefits currently provided.


Journal of Business & Economics Research | 2011

Engagement Risk: Perceptions And Strategies From Audit Partners

Jack R. Ethridge; Treba Marsh; Bonnie Revelt


Journal of Business & Economics Research | 2013

Accounting For Agricultural Products: US Versus IFRS GAAP

Treba Marsh; Mary Fischer


Journal of Accounting and Finance | 2013

Biological Assets: Financial Recognition and Reporting Using US and International Accounting Guidance

Mary Fischer; Treba Marsh


Journal of Business & Economics Research | 2014

Recognizing Intellectual Capital As An Asset

Mary Fischer; Treba Marsh


Academy of Accounting and Financial Studies Journal | 2007

Engagement Risk: A Preliminary Analysis of Audit Firms' Client Acceptance Decisions

Jack R. Ethridge; Treba Marsh; Kurt Canfield


Journal of Business & Economics Research | 2015

Fiscal Health Analysis Of Texas And Its Municipalities

Mary Fischer; Treba Marsh; Esther Bunn


Journal of Organizational Culture, Communications and Conflict | 2005

Readability of Management's Discussion and Analysis for Local Governments

Treba Marsh; Lucille Montondon; Amanda M. Kemp


Journal of Business and Accounting | 2016

Going Concern: Decision Usefulness or Harbinger of Doom?

Mary Fischer; Treba Marsh; P. Douglas Brown

Collaboration


Dive into the Treba Marsh's collaboration.

Top Co-Authors

Avatar

Mary Fischer

University of Texas at Tyler

View shared research outputs
Top Co-Authors

Avatar

Jack R. Ethridge

Stephen F. Austin State University

View shared research outputs
Top Co-Authors

Avatar

George L. Hunt

Stephen F. Austin State University

View shared research outputs
Top Co-Authors

Avatar

Esther Bunn

Stephen F. Austin State University

View shared research outputs
Top Co-Authors

Avatar
Top Co-Authors

Avatar

Bambi A. Hora

University of Central Oklahoma

View shared research outputs
Top Co-Authors

Avatar

Violet C. Rogers

Stephen F. Austin State University

View shared research outputs
Top Co-Authors

Avatar

Bonnie Revelt

Stephen F. Austin State University

View shared research outputs
Top Co-Authors

Avatar

Dana A. Forgione

University of Texas at San Antonio

View shared research outputs
Top Co-Authors

Avatar

Jessica Lott

Stephen F. Austin State University

View shared research outputs
Researchain Logo
Decentralizing Knowledge