Business Commons^™

Sas 99 & Fraud Detection, Shunlan Lu

Chancellor’s Honors Program Projects

No abstract provided.

Practicing Cpa, Vol. 29 No. 10, December 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Client Bulletin, December 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Minister Housing Allowance Presents New Challenges And Opportunities, Paul G. Schloemer, Ryan Wilson

Business Administration Faculty Publications

For over 50 years, ministers have enjoyed the benefits of tax-free housing. IRC section 107 permits qualified ministers to exclude housing-related compensation from gross income to the extent it relates to service performed in their ministry.

E-Government Capabilities And Crisis Management: Lessons From Combating Sars In Singapore, Shan Ling Pan, Gary Pan, Paul R. Devadoss

Research Collection School Of Accountancy

The city-state of Singapore has been highly ranked for its e-government services. Over the past two decades, it has leveraged its IT infrastructure for economic development and transformed its public services. The SARS outbreak in 2004 turned into a national health crisis because it spread rapidly and the medical community had little knowledge of how to treat the new mutation of the corona virus. Yet, several Singaporean government agencies utilized the e-Government infrastructure and related resources to quickly bring the outbreak under control. In particular, the government?s IT infrastructure streamlined communications, information exchange, and data flow, and significantly eased collaboration …

Members In Business And Finance, November 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Education, November 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Medium Public Accounting Firms, November 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Small Local Public Accounting Firms, November 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Planner, Volume 20, Number 6, November-December 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Client Bulletin, November 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Practicing Cpa, Vol. 29 No. 9, November 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Government, November 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Large Public Accounting Firms, November 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Infotech Update, Volume 14, Number 6, November/December 2005, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.

Earnings Quality: It's Time To Measure And Report, Jodi L. Gissel, Don Giacomino, Michael D. Akers

Accounting Faculty Research and Publications

Earning's quality is an important aspect of evaluating an entity's financial health, yet investors, creditors, and other financial statement users often overlook it. Earnings quality refers to the ability of reported earnings to reflect the company's true earnings, as well as the usefulness of reported earnings to predict future earnings. The SEC and the investing public are demanding greater assurance about the quality of earnings. There is significant need for the development of a uniform definition and a consistent model to measure earnings quality. An Earnings Quality Assessment (EQA) is a proposed model that is consistent with this definition. The …

Fundamentals Of Cost Accounting (Book Review), Benoit Boyer

WCBT Faculty Publications

Book review by Benoit Boyer:

Maher, Michael W., William N. Lanen and Madhav V. Rajan. Fundamentals of Cost Accounting. 1st ed. New York: McGraw-Hill Irwin, 2006.

Accounting Conservatism And Managerial Incentives, Young Koan Kwon

Research Collection School Of Accountancy

There are two sources of agency costs under moral hazard: (1) distortions in incentive contracts and (2) implementation of suboptimal decisions. In the accounting literature, the relation between conservative accounting and agency costs of type (1) has received considerable attention (cf. Watts 2002). However, little appears to be known about the effects of accounting conservatism on agency costs of type (2) or trade-offs between agency costs of types (1) and (2). The purpose of this study is to examine this void. In a principal-agent setting in which the principal motivates the agent to expend effort using accounting earnings, this study …

Annual Members Meeting, October 25, 2005, 2:15 P.M., The Westin Mission Hills Resort & Spa, Rancho Mirage, California, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Fall Meeting Of Council, Minutes Of Meeting, October 24-25, 2005, Rancho Mirage, California, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Fall Meeting Of Council, October 24-25, 2005, Volume 2, The Westin Mission Hills Resort & Spa, Rancho Mirage, California, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Fall Meeting Of Council, October 24-25, 2005, Volume 1, The Westin Mission Hills Resort & Spa, Rancho Mirage, California, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Minding Our Manners: Accounting As Social Norms, Shyam Sunder

Shyam Sunder

No abstract provided.

Minding Our Manners: Accounting As Social Norms, Shyam Sunder

Shyam Sunder

No abstract provided.

The Impact Of Insider Trading On Market Liquidity In The Nasdaq Market, Walayet A. Khan, H. Kent Baker, Mukesh Chaudhry, Suneel K. Maheshwari

Accounting Faculty Research

This study examines the relationship between insider trading and market liquidity (spread and depth) of NASDAQ-100 stocks. Tests on an intraday sample of sell trades show no evidence of cross-sectional association between the width of the spread and insider trading, but detect some widening of the spread after the fact. Overall, our results provide mixed evidence on the ability of NASDAQ dealers to unravel informed order flow and adjust spreads accordingly. Their short-term behavior suggests an inability to detect insider trading and widen spreads, but their behavior over time suggests that dealers may attempt to recover what they apparently lose …

Members In Medium Public Accounting Firms, October 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Academy Of Accounting Historians 2005 Functions; In Memory Of William Donald Samson, March 30, 1947-September 15, 2005, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Call For Papers: The Fifth Accounting History International Conference, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Announcement Of Conference: Call For Papers: 18th Annual Conference On Accounting, Business And Financial History, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Eleventh World Congress Of Accounting Historians, Nantes (France), July 19-22, 2006, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.