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Articles 121 - 149 of 149
Full-Text Articles in Business
Employee Benefit Plans, January 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Employee Benefit Plans, January 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
The Role Of Independence In The Effectiveness Of Continuous Auditing, Dereck D. Barr
The Role Of Independence In The Effectiveness Of Continuous Auditing, Dereck D. Barr
Electronic Theses and Dissertations
In this study, I examine whether and how the frequency of internal audits (continuous vs. periodic), functional independence (separate vs. combined internal audit assurance and consulting functions), and the type of earnings management (accrual-based vs. real) affect internal auditors' perception of the likelihood managers will manipulate earnings. I find that earnings management is less likely when the internal audit function uses continuous auditing, regardless of the level of independence. However, the effect of independence is context-dependent such that internal auditors expect that real (accrual-based) earnings management is less likely when the internal audit function is independent (not independent), regardless of …
Top Management Team Attention To The Threats From Technological Disasters: Evidence From Polluters In The S&P 1500, Jaemin Kim
Electronic Theses and Dissertations
Increased public attention to environmental disasters is reducing the likelihood firms can ascribe the consequential damages of stakeholders to "acts of Nature". This phenomenon indicates that the absence of top management team (TMT) attention to natural environmental issues leads a firm to control-reducing and likely-loss threats, but less is known about whether firms engage in environmental actions in response to technological disasters and why some firms actively undertake environmental action, while others do not. Drawing on the attention-based view, I propose that technological disasters that happen in a focal firm's affiliated industry cause a TMT to increase a firm's environmental …
Mr Hyde Or Dr. Jekyll? Characteristics Of The Information Systems Security Mindset, David Pumphrey
Mr Hyde Or Dr. Jekyll? Characteristics Of The Information Systems Security Mindset, David Pumphrey
Electronic Theses and Dissertations
Information security professionals have a unique challenge in today's connected world. They are charged with protecting digital assets from individuals, groups, and even foreign governments with little or no restrictions limiting their behavior. To be successful, security experts must have the mindset and skills of those who seek to harm their organization, but most are not alloto retaliate, in kind. Instead, they must use these skills only to predict and to prevent future attacks; thus using their technical prowess for good and not for evil. In a survey of 330 information security professionals, the data reveals six mindsets of security …
There Is No "I" In Team: An Investigation Of Team Dynamics In The Buyer-Seller Interaction, Katerina Hybnerova
There Is No "I" In Team: An Investigation Of Team Dynamics In The Buyer-Seller Interaction, Katerina Hybnerova
Electronic Theses and Dissertations
The importance of sales team composition and the necessary team competencies is examined in this research. This research uses team intelligence, role expectancy, team cohesion, and improvisation to build an Input-Process-Output model for sales team composition. A strategic plan is devised for the sales team presentation process through three important phases, (1) team composition (2) presentation preparation, and (3) presentation execution. The team composition process, or the formation of the team, will illuminate the competencies necessary for the salespeople who will be responsible for the presentation to the buyer in the buyer-seller interaction (i.e. the initial sales pitch). Through the …
Comment Letters On Proposed Statement On Standards For Attestation Engagements: Subject-Matter Specific Attestation Standards: Clarification And Recodification, January 28, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Standards For Attestation Engagements: Subject-Matter Specific Attestation Standards: Clarification And Recodification, January 28, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Regulations Governing Practice Before The Internal Revenue Service; Treasury Department Circular 230 (Rev. 6-2014), United States. Internal Revenue Service
Regulations Governing Practice Before The Internal Revenue Service; Treasury Department Circular 230 (Rev. 6-2014), United States. Internal Revenue Service
Federal Publications
No abstract provided.
Aicpa Audit Committee Toolkit. Public Companies, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center
Aicpa Audit Committee Toolkit. Public Companies, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center
Guides, Handbooks and Manuals
No abstract provided.
Managing Your Tax Season, Edward Mendlowitz
Managing Your Tax Season, Edward Mendlowitz
Guides, Handbooks and Manuals
No abstract provided.
Change Management For Finance And Accounting Professionals, Ronald Rael
Change Management For Finance And Accounting Professionals, Ronald Rael
Guides, Handbooks and Manuals
No abstract provided.
Budgeting, Planning And Forecasting In Uncertain Times, Michael Coveney, Gary Cokins
Budgeting, Planning And Forecasting In Uncertain Times, Michael Coveney, Gary Cokins
Guides, Handbooks and Manuals
No abstract provided.
Bill What You're Worth, David W. Cottle
Bill What You're Worth, David W. Cottle
Guides, Handbooks and Manuals
No abstract provided.
Securing The Future: Volume 2. Implementing Your Firm's Succession Plan, William L. Reeb, Dominic Cingoranelli
Securing The Future: Volume 2. Implementing Your Firm's Succession Plan, William L. Reeb, Dominic Cingoranelli
Guides, Handbooks and Manuals
No abstract provided.
Securing The Future: Volume 1. Building Your Firm's Succession Plan, William L. Reeb, Dominic Cingoranelli
Securing The Future: Volume 1. Building Your Firm's Succession Plan, William L. Reeb, Dominic Cingoranelli
Guides, Handbooks and Manuals
No abstract provided.
Cpa Firm Mergers And Acquisitions : How To Buy A Firm, How To Sell A Firm, And How To Make The Best Deal, Joel L. Sinkin, Terrence E. Putney
Cpa Firm Mergers And Acquisitions : How To Buy A Firm, How To Sell A Firm, And How To Make The Best Deal, Joel L. Sinkin, Terrence E. Putney
Guides, Handbooks and Manuals
No abstract provided.
The Influence Of Location Of Firm Ownership On Consumers, C. Clifton Eason
The Influence Of Location Of Firm Ownership On Consumers, C. Clifton Eason
Electronic Theses and Dissertations
An increasing number of consumers are making consumption decisions based on perceptions of a firm's social performance. In other words, many consumers take into account a firm's impact on society and the environment when deciding where they will spend their money. Thus, it is important for firms to understand what these consumers perceive to be important indicators of a firm's social performance. A potential element of social performance that has yet to be studied is local ownership as well as its influence on consumers' store perceptions and consumption decisions. As large, national chains increasingly threaten the existence of smaller, locally-owned …
An Examination Of The Stockholder Response To Corporate Religiosity And Religiosity's Effects On Operational And Financial Reporting Quality, Katrina Marie Briscoe
An Examination Of The Stockholder Response To Corporate Religiosity And Religiosity's Effects On Operational And Financial Reporting Quality, Katrina Marie Briscoe
Honors Theses
Religion has been shown to influence decision makers at both the individual and business level. In this paper, I examine the stockholder response to corporate religiosity and religiosity's effects on operational and financial reporting quality. Industry adjusted return on assets and industry adjusted accruals are my measures for operational and financial reporting quality, respectively. Using religiosity data from Dyreng, Mayew, and Williams, I evaluate the 1999 and 2006 mean stock returns by degree of religiosity and return on assets and by degree of religiosity and accruals earnings management. I find that stockholders favor the least religious companies with the highest …
Croatia In The European Union: A Study On Foreign Direct Investment, Unemployment, And Infrastructure, Mary Grace Boland
Croatia In The European Union: A Study On Foreign Direct Investment, Unemployment, And Infrastructure, Mary Grace Boland
Honors Theses
This study aims to determine the possible economic success or failure of Croatia in the European Union based on three economic indicators: foreign direct investment (FDI), unemployment, and infrastructure. It also seeks to compare other economic indicators such as GDP growth and inflation of Croatia to the other 27 member-states of the European Union. The goal of this paper is not to predict the future of Croatia, but to discover areas of potential reform and to support existing research on determinants of economic success in the EU. The three chapters that focus on FDI, unemployment, and infrastructure explore the respective …
The Effects Of Population Disbursement, Percentage Of Medicare Beneficiaries, And Per Capita Income On Medicare Fee Schedule Prices, Ann Marie Mercier
The Effects Of Population Disbursement, Percentage Of Medicare Beneficiaries, And Per Capita Income On Medicare Fee Schedule Prices, Ann Marie Mercier
Honors Theses
The thesis is an overview of the existing pay disparity in the fee-for-service billing amounts for professional medical services provided by physicians to Medicare patients in the United States. Will improvements in the per capita income, percentage of Medicare participants, or change in the population disbursement result in higher Medicare fee-for-service billing amounts for healthcare providers? Mississippi has one of the fewest primary care physicians per capita rates than any other state. One reason may be the Medicare fee-for-service prices paid to physicians. This paper will show Mississippi Medicare fee-for-service fee schedule prices for a sample of HCPCS codes compared …
Aicpa Audit Committee Toolkit : Private Companies, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center In Cooperation With Cna
Aicpa Audit Committee Toolkit : Private Companies, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center In Cooperation With Cna
Guides, Handbooks and Manuals
No abstract provided.
Enterprise Risk Management : Guidance For Practical Implementation And Assessment, American Institute Of Certified Public Accountants (Aicpa)
Enterprise Risk Management : Guidance For Practical Implementation And Assessment, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Controller As Business Manager, James Lindell
Controller As Business Manager, James Lindell
Guides, Handbooks and Manuals
No abstract provided.
North-African Immigration To France: Economic Benefit Or Burden?, Adam Weaver
North-African Immigration To France: Economic Benefit Or Burden?, Adam Weaver
Honors Theses
Over the past several years, France has had a steadily increasing immigrant population. Most of these immigrants come from fellow European nations, but North-Africans follow closely behind as the second largest group of French immigrants. The ever-increasing Maghrebian population in urban areas has caused hostility from French natives as social unrest rises in response to the European sovereign debt crisis of 2008. The goal of this thesis is two-fold. First, it aims to show the growing intolerance that North-Africans are experiencing in French society. And second, it will examine the consequences of North-African immigration on the labor market outcomes of …
Financial Reporting In Division I College Athletics, Anish Sharma
Financial Reporting In Division I College Athletics, Anish Sharma
Honors Theses
The purpose of this study is to determine whether financial reporting standards used in Division I college athletics are comparable, consistent, and complete. The study compares the principles that athletics departments must use in adherence to the Department of Education's Equity in Athletics Disclosure Act (EADA) report with the principles that athletics departments must also use in the National Collegiate Athletic Association (NCAA) report. Additionally, the two reporting standards will be compared to the conceptual framework of Generally Accepted Accounting Principles (GAAP). Through surveys from Division I athletics departments throughout the country, interviews, and financial databases, the study aims to …
Corporate Strategy And Its Use In Solving Issues In The Accounting Field Of The Financial Services Industry, Clark Lisa
Corporate Strategy And Its Use In Solving Issues In The Accounting Field Of The Financial Services Industry, Clark Lisa
Honors Theses
No abstract provided.
Organic Farming In France: À La Mode Or A Mode Of Life?, Ellen L. Mallette
Organic Farming In France: À La Mode Or A Mode Of Life?, Ellen L. Mallette
Honors Theses
Organic farming, as opposed to conventional or traditional farming that employs the use of chemicals, is a method that was begun in the middle of the twentieth century, shortly after the end of World War II. In many ways it is a return to farming practices that were conducted for centuries until about the late 1800's when pesticides and fertilizers were introduced. The rise of organic farming has been occurring all over the world to varying degrees over the past few decades. The French have always had a strong connection to agriculture, food, and the preservation of tradition, so organic …
Making Healthy Food Choices: Factors Affecting Healthy Eating In The Context Of The Nashville Mobile Market., Laura Walton Fenelon
Making Healthy Food Choices: Factors Affecting Healthy Eating In The Context Of The Nashville Mobile Market., Laura Walton Fenelon
Honors Theses
Food deserts are areas that do not have full grocery options, resulting in a lack of healthy foods. These areas are generally low-income, with an abundance of unhealthy convenience stores and chain restaurants. A non-profit organization, The Nashville Mobile Market, was established to combat food deserts in Nashville, TN. This market conveniently provides healthy foods for consumers at low prices. However, The NMM was not utilizing marketing techniques, specifically relationship marketing techniques. A survey was administered to residents in the food desert areas. From this survey, data was collected pertaining to which factors most affected why these consumers do not …
Valuation And Financial Statement Analysis For Activision-Blizzard, Inc., Stephen Wittmann
Valuation And Financial Statement Analysis For Activision-Blizzard, Inc., Stephen Wittmann
Honors Theses
Activision-Blizzard (ATVI), a market-leading publisher and developer in the videogame industry, represents a fascinating case study of a player in a relatively new industry as it struggles to find a permanent place among entrenched entertainment staples such as music, television, and movies. The company in its present form is the product of a 2008 merger between Activision Inc. and Vivendi Games, thus creating a massive publisher with rights to several of the industry's most popular franchises, including World of Warcraft, StarCraft, and Call of Duty. This industry domination has not gone unnoticed, and as of March 2013, ATVI's share price …
Uniform Accountancy Act, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy
Uniform Accountancy Act, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy
Association Sections, Divisions, Boards, Teams
No abstract provided.