Accounting Commons^™

Auditing Standards Board (Asb), Meeting Highlights June 9, 2021 Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

دور الأنشطة التسويقية عبر الفيس بوك في تعزيز الولاء للعلامة التجارية جوال لدى عملاء الشركة في قطاع غزة, عبد المعز الشيخ خليل استاذ مساعد

Journal of Al-Azhar University – Gaza (Humanities)

الملخص:

هدفت الدراسة إلى معرفة دور الأنشطة التسويقية عبر الفيس بوك، وتعزيز الولاء للعلامة التجارية لشركة جوال، وبيان العلاقة والأثر لتلك الأنشطة على تعزيز الولاء للعلامة التجارية لشركة جوال.

استخدم الباحث المنهج الوصفي التحليلي، ويتكوّن مجتمع الدراسة من عملاء شركة جوال في قطاع غزة البالغ عددهم (1250000) تقريبًا، واستخدمت الاستبانة كأداة الدراسة، وتم توزيع (384) استبانة على أفراد العينة، كما تمّ استرداد (365) استبانة. ثم قام الباحث بتحليل البيانات باستخدام البرنامج الإحصائي spss، وأظهرت نتائج الدراسة أن هناك علاقة إيجابية بين الأنشطة التسويقية عبر الفيس بوك وتعزيز الولاء للعلامة التجارية، إلى جانب وجود أثر للأنشطة التسويقية للفيس بوك في تعزيز …

Amendments To Au-C Sections 501, 540, And 620 Related To The Use Of Specialists And The Use Of Pricing Information Obtained From External Information Sources; Statement On Auditing Standards, 144 (June 2021), American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

Corporate Governance And Disclosure: Purpose, Scope, And Limitations, Wm Dennis Huber, James A. Digabriele

Department of Accounting and Finance Faculty Scholarship and Creative Works

Corporate governance has been the subject of dozens, if not hundreds, of books and articles in legal, accounting, finance, and economic literature since at least 1932. Disclosure has also been the subject of dozens, if not hundreds, of books and articles in legal, accounting, finance, and economic literature, but interest in the subject is a more recent phenomenon. It is important therefore to understand the purpose, scope, limitations, and meaning of corporate governance. It is equally important to understand the purpose, scope, and limitations of the effective transparency of information, i.e., disclosure, for publicly listed companies, including what information is …

Generalist Versus Specialist Ceos And Acquisitions: Two-Sided Matching And The Impact Of Ceo Characteristics On Firm Outcomes, Guoli Chen, Sterling Huang, Philipp Meyer-Doyle

Research Collection School Of Accountancy

Research Summary: To address endogeneity concerns stemming from firm-CEO matching, we deploy a two-sided matching model that identifies the complementarities arising from the CEO-firm match and subsequently account for these complementarities in empirical tests. Applying this approach, we examine how the nature of CEOs' human capital affects the acquisition behavior and performance of firms. We find that generalist CEOs (CEOs with a broader set of knowledge and skills) are more likely to engage in unrelated acquisitions than specialist CEOs (CEOs with a narrower but deeper set of knowledge and skills). We also find that the fit between the nature of …

Analyst Teams, Bingxu Fang, Ole-Kristian Hope

Research Collection School Of Accountancy

This paper examines the impact of teamwork on sell-side analysts’ performance. Using a hand-collected sample of over 50,000 analyst research reports, we find that analyst teams issue more than 70% of annual earnings forecasts. In contrast, most prior research implicitly assumes that forecasts are issued by individual analysts. We document that analyst teams generate more accurate earnings forecasts than individual analysts and that the stock market reacts more strongly to forecast revisions issued by teams. Analyst teams also cover more firms, issue earnings forecasts more frequently, and issue less stale forecasts. Analysts working in teams are more likely to be …

Labor Market Mobility And Expectation Management: Evidence From Enforceability Of Noncompete Provisions, Michael Tang, Rencheng Wang, Yi Zhou

Research Collection School Of Accountancy

This study examines how managers' use of expectation management is affected by their labor market mobility, which we measure by the enforceability of noncompete provisions in their employment contracts. Exploiting quasinatural experiments, our difference-in-differences analyses provide new causal insights to the growing literature on how managers' career concerns affect their disclosure choices. Consistent with a less mobile labor market imposing more pressure on managers to achieve earnings expectations, we predict and find that managers in US states that tightened enforcement of noncompete provisions are more likely to manage analyst expectations downward. We also find that downward expectation management is used …

Aicpa Professional Standards As Of June 1, 2021, Volume 2: Pre-Sas No.134 U.S. Auditing Standards — Aicpa (Clarified), American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Aicpa Professional Standards As Of June 1, 2021, Volume 3: Statements Of Position — Auditing And Attestation, Statement Of Position — Accounting, Accounting And Review Services, Accounting And Review Services (Clarified), Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Contracting In Direct Asset Sales, Xin Yuan

Dissertations, Theses, and Capstone Projects

Using a unique, hand-collected dataset of direct asset sales agreements in the SEC filings, I provide the first large-sample evidence on how contracting mechanisms are used to mitigate information frictions in these important transactions. The conflict of interests is unique because the scarcity of asset-specific financial information makes target assets difficult to value and monitor, especially when such transactions are usually consummated in a short period. I first show an extensive use of representations and warranties, covenants, and special payment arrangements in these contracts when severe information asymmetry exists between buyers and sellers. Importantly, further results suggest that these contracting …

Credit Losses, June 1, 2021; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Aicpa Professional Standards As Of June 1, 2021, Volume 1: U.S. Auditing Standards-Aicpa (Clarified), U.S. Attestation Standards -- Aicpa (Clarified), American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Detecting Dirty Data Using Sql: Rigorous House Insurance Case, Daniel Street, James G. Lawson

Faculty Journal Articles

Proficiency with data analytics is an increasingly important skill within in the accounting profession. However, successful data analysis requires clean source data (i.e., source data without errors) in order to draw reliable conclusions. Although users often assume clean source data, this assumption is frequently incorrect. Therefore, identifying and remediating “dirty data” is a prerequisite to effective data analysis. You, an accountant working at a firm that specializes in data analytics, have been hired by Rigorous House Insurance to analyze the company’s claim insurance data. In addition to investigating specific issues mentioned by the company’s controller, you are tasked with identifying …

Correlational Study Of Embezzlement And Economic Conditions In New England, Patricia Conn Ryan

Doctoral Dissertations and Projects

This research study was conducted to contribute to the body of knowledge related to embezzlement, a classification of occupational fraud. According to the Association of Certified Fraud Examiners (ACFE, 2020), it is estimated that losses from occupational fraud represent 5% of revenue each year and that 86% of occupational fraud included asset misappropriation or embezzlement. The purpose of this quantitative research study was to investigate the relationship between economic indicators and incidents of embezzlement. The study population included all incidents of embezzlement reported in New England between 2004 and 2018. Archival data were collected from various governmental sources for both …

Statement Of Position 21-1, Performing Agreed-Upon Procedures Related To Rated Exchange Act Asset-Backed Securities Third-Party Due Diligence Services As Defined By Sec Release No. 34-72936, June 2021, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Quid Pro Quo? The Sec Oversight Enforcement And Corporate Lobbying, Daeun Lee

Dissertations, Theses, and Capstone Projects

Due to the private nature of its internal investigations, research on the SEC oversight enforcement is limited. By distinguishing between enforcement staff’ decision to open an investigation (investigation decision) and commissioners’ authorization of an enforcement action (enforcement decision), this study is the first to examine how these two decisions interplay to overcome the political capture while fulfilling the SEC’s mission to protect investors. First, I do not find evidence that investigation decision is influenced by firms’ political connections, whereas enforcement decision is affected by firms’ lobbying efforts. Collectively, my results imply that there exists a misalignment …

Using Excel To Teach Simulation For Management Accounting, Clarence Goh, Poh Sun Seow, Gary Pan

Research Collection School Of Accountancy

In this article, we introduce an Excel exercise on simulation that can be implemented in a management accounting class. Specifically, we introduce a three phase implementation process where instructors (i) give the class an introduction to simulation, (ii) introduce students to a four-step process used in conducting analysis using simulation in Excel, and (iii) introduce a simulation problem focused on a specific area of management accounting (revenue projection) and guide students in completing the simulation analysis in Excel. By highlighting how simulation models can be built using Excel and used to solve a management accounting problem, our article identifies an …

Factors Influencing Outsourcing Of Accounting Functions In Lebanese Small Medium-Sized Enterprises, Rasha Mohamad Mahboub Mrs.

BAU Journal - Creative Sustainable Development

Accounting functions (AF) play a significant role in aiding firms to sustain competitive advantage (CA). However, small and medium-sized enterprises (SMEs) face troubles handling basic AF. This is primarily due to their dearth of proficiency and infrastructure. Consequently, outsourcing has come to be a substantial aspect of the thorough strategy of any SME to leverage its CA. In spite of the fact that outsourcing became very popular topic, this area has not been studied fully in emerging countries like Lebanon specifically in the industrial sector. Thus, this research aimed at examining the main factors affecting AF outsourcing in the Lebanese …

Virtual Spring Meeting Of Council, May 25 - May 26, 2021, Volume 2, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.

Virtual Spring Meeting Of Council, May 25 - May 26, 2021, Volume 2 (Four Pages To The Sheet), American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.