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Accounting Trends & Techniques, Employee Benefit Plans : Financial Statement Reporting And Disclosure Practices, American Institute of Certified Public Accountants (AICPA) 2010 University of Mississippi

Accounting Trends & Techniques, Employee Benefit Plans : Financial Statement Reporting And Disclosure Practices, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.


Not-For-Profit Entities : Accounting Trends & Techniques : Financial Statement Reporting And Disclosure Practices, American Institute of Certified Public Accountants (AICPA) 2010 University of Mississippi

Not-For-Profit Entities : Accounting Trends & Techniques : Financial Statement Reporting And Disclosure Practices, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.


Ifrs Accounting Trends And Techniques, American Institute of Certified Public Accountants (AICPA) 2010 University of Mississippi

Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.


Accounting Trends And Techniques, 64th Annual Survey 2010 Edition, American Institute of Certified Public Accountants (AICPA) 2010 University of Mississippi

Accounting Trends And Techniques, 64th Annual Survey 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.


Annual Report Of Aicpa Disciplinary Activity, January 1-December 31, 2010 And 2009, American Institute of Certified Public Accountants (AICPA) 2010 University of Mississippi

Annual Report Of Aicpa Disciplinary Activity, January 1-December 31, 2010 And 2009, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.


Aicpa Annual Report; My Aicpa Is..., American Institute of Certified Public Accountants (AICPA) 2010 University of Mississippi

Aicpa Annual Report; My Aicpa Is..., American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.


Supplementary Information In Relation To The Financial Statements As A Whole; Statement On Auditing Standards, 119, American Institute of Certified Public Accountants. Auditing Standards Board 2010 University of Mississippi

Supplementary Information In Relation To The Financial Statements As A Whole; Statement On Auditing Standards, 119, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Required Supplementary Information; Statement On Auditing Standards, 120, American Institute of Certified Public Accountants. Auditing Standards Board 2010 University of Mississippi

Required Supplementary Information; Statement On Auditing Standards, 120, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Other Information In Documents Containing Audited Financial Statements; Statement On Audting Standards, 118, American Institute of Certified Public Accountants. Auditing Standards Board 2010 University of Mississippi

Other Information In Documents Containing Audited Financial Statements; Statement On Audting Standards, 118, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


User Information Risk: How It Improves Audit Quality, Jack R. Ethridge, Treba Marsh 2010 Nelson Rusche College of Business, Stephen F. Austin State University

User Information Risk: How It Improves Audit Quality, Jack R. Ethridge, Treba Marsh

Faculty Publications

Audited financial statements are the basis for the communication of essential financial information. Accordingly, the reliability of the financial statements is of extreme importance to all parties involved in the process. This paper identifies the three primary parties as the organization, the auditor, and the user and recommends the user play an increased role in this process. The user should be allowed to analyze the quality of the auditor and audit process based upon five critical factors that should be required to be disclosed by the auditor. This paper discusses the five factors and how each one could benefit the ...


Survey Responses: Mail Versus Email Solicitations, Rodger G. Holland, Aileen Smith, James R. Hasselback, Bryson Payne 2010 Francis Marion University

Survey Responses: Mail Versus Email Solicitations, Rodger G. Holland, Aileen Smith, James R. Hasselback, Bryson Payne

Faculty Publications

Surveys, particularly electronic surveys, are becoming popular methods of eliciting consumer responses. For example, many businesses now have survey sites printed on the bottom of receipts with some future discount as an enticement to participate. Clearly, the intent of such incentives is to stimulate participation. Surveys have also become popular in academia, but rarely are incentives offered. Clearly, those in academia also prefer a high participation rate, but without financial incentives what can be done to encourage participation? This research attempts to address that question.


Financial Reporting In 1920: The Case Of Industrial Companies;, Jeffrey J. Archambault, Marie E. Archambault 2010 University of Mississippi

Financial Reporting In 1920: The Case Of Industrial Companies;, Jeffrey J. Archambault, Marie E. Archambault

Accounting Historians Journal

This study uses the 1920 Moody's Analysis of Industrial Investments to assess the extent of financial reporting by U.S. industrial companies. The reporting of an income statement and a balance sheet, as well as the amount of disclosure in both of these statements, is examined empirically to determine which economic factors influence this reporting. The results show that corporate-governance, operating, and financing factors all significantly influence the reporting of financial statements and the extent of disclosure within those statements. However, the significant factors vary across the two financial statements and the two decisions considered (reporting a particular statement ...


Business Planning For New Ventures, Mike Roer, Benoit Boyer, Ken Kollmeyer, Matthew Smith 2010 Connecticut Venture Group

Business Planning For New Ventures, Mike Roer, Benoit Boyer, Ken Kollmeyer, Matthew Smith

WCBT Faculty Publications

Table of contents:

Assessing Entrepreneurial Aptitude -- Identifying Sources of Capital -- Selecting a Legal Structure -- Preparing the Business Plan -- Presenting the Plan to Capital Providers -- Glossary.


Real-Time Corporate Tax Audits And Their Impact On Financial Reporting, M. Catherine Cleaveland, Kathryn K. Epps, Cassie F. Bradley 2010 Mercer University

Real-Time Corporate Tax Audits And Their Impact On Financial Reporting, M. Catherine Cleaveland, Kathryn K. Epps, Cassie F. Bradley

Faculty Publications

The article focuses on the Compliance Assurance Process (CAP) program, a simultaneous auditing process that aims to potentially reduce audit procedures after the corporate tax filing date in the U.S. The process by which the program work is explained, which involves a corporation working an entire tax year with an account coordinator assigned by the Internal Revenue Service (IRS). Benefits of the CAP program include increased corporate tax compliance, while its disadvantages include resistance by a company to participate in a real-time audit program.


Three Studies Investigating The Legal Liability Implications Of The Sarbanes-Oxley Act Of 2002, Jillian Phillips 2010 University of Central Florida

Three Studies Investigating The Legal Liability Implications Of The Sarbanes-Oxley Act Of 2002, Jillian Phillips

Electronic Theses and Dissertations, 2004-2019

This dissertation examines the litigation and legal liability exposure of auditors related to the Sarbanes-Oxley Act of 2002 (SOX). Three separate studies were conducted to examine how auditor's litigation exposure is evaluated by potential litigants (lawyers), and how auditor liability is evaluated by jurors, following the bankruptcy of a client. The first study examines whether the auditor's SOX Section 404 reporting decisions influence lawyers' assessments of their litigation exposure. The second study investigates whether voluntary disclosures of significant deficiencies in internal controls within the SOX Section 404 report, and the subjectivity of the internal control judgments made by ...


Three Studies Related To The Institutionalization Of International Financial Reporting Standards., Anna Alon 2010 University of Central Florida

Three Studies Related To The Institutionalization Of International Financial Reporting Standards., Anna Alon

Electronic Theses and Dissertations, 2004-2019

This dissertation consists of three separate, but related, studies on the institutionalization of International Financial Reporting Standards (IFRS). The first study examines the relationship between the national variables and the level of IFRS adoption. Theoretical insights regarding the level of national IFRS adoption come from the world-level institutional theory (Meyer et. al., 1997). Archival data are utilized for the study. The findings indicate that countries with weaker national governance structures and lower economic development demonstrate the highest level of commitment to IFRS. Nationalism was found to influence the extent of adoption. The study contributes to IFRS adoption literature by recognizing ...


Current Economic Instability : Accounting Issues And Risks For Financial Management And Reporting - 2010; Financial Reporting Alert, American Institute of Certified Public Accountants (AICPA) 2010 University of Mississippi

Current Economic Instability : Accounting Issues And Risks For Financial Management And Reporting - 2010; Financial Reporting Alert, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


The Persistence Of Accounting Versus Economic Profit, Matthew J. Holian, Ali M. Reza 2010 San Jose State University

The Persistence Of Accounting Versus Economic Profit, Matthew J. Holian, Ali M. Reza

Faculty Publications

Drawing on Schumpeterian theory, this article presents estimates of a first-order autoregressive model of profit persistence for large US firms, using Economic Value Added (EVA), the popular measure of profits produced by Stern Stewart and Company, and simple (unadjusted) accounting measures from the Compustat database. We hypothesize about the differences we should expect to find between these two sets of estimates, and also provide a fresh normative assessment of the dynamic competitiveness of the US economy.


Winning The New Ballgame : Planning For Growth In A Post-Recession Economy, Michael J. Ramos 2010 University of Mississippi

Winning The New Ballgame : Planning For Growth In A Post-Recession Economy, Michael J. Ramos

Guides, Handbooks and Manuals

No abstract provided.


An Examination Of Underreporting Of Time And Premature Signoffs By Internal Auditors, Qianhua Ling, Michael D. Akers 2010 Marquette University

An Examination Of Underreporting Of Time And Premature Signoffs By Internal Auditors, Qianhua Ling, Michael D. Akers

Accounting Faculty Research and Publications

The passage of the Sarbanes-Oxley Act of 2002 (SOX) heightened the importance of internal controls and accordingly, a key control - the internal audit junction. Consequently, management and external auditors have both increased their reliance on internal auditors' work. While there has been considerable research regarding the impact of the underreporting of time and premature sign-offs on the external audit, there has only been one study that has examined the impact of these two items on the internal auditors' work. Such research is dated (1994) and prior to the passage of SOX. We surveyed members of the Institute of Internal Auditors ...


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