Financial Assistance To Doctoral Candidates In Accounting; Grants-In-Aid For Doctoral Dissertations In Accounting,
2021
University of Mississippi
Financial Assistance To Doctoral Candidates In Accounting; Grants-In-Aid For Doctoral Dissertations In Accounting, American Institute Of Certified Public Accountants. Relations With Educators Division
Guides, Handbooks and Manuals
No abstract provided.
Proposed Statement On Quality Management Standards: Engagement Quality Reviews,
2021
University of Mississippi
Proposed Statement On Quality Management Standards: Engagement Quality Reviews, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Explanatory Memorandum, Proposed Statements On Quality Management Standards -- Quality Management -- A Firm's System Of Quality Management Engagement Quality Reviews; Proposed Statement On Auditing Standards, Quality Management For An Engagement Conducted In Accordance With Generally Accepted Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 2021, February 4, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comparison Of Proposed Statement On Quality Management Standards Engagement Quality Reviews To International Standard On Quality Management 2, Engagement Quality Reviews This,
2021
University of Mississippi
Comparison Of Proposed Statement On Quality Management Standards Engagement Quality Reviews To International Standard On Quality Management 2, Engagement Quality Reviews This, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statements On Quality Management Standards -- Quality Management -- A Firm's System Of Quality Management Engagement Quality Reviews; Proposed Statement On Auditing Standards, Quality Management For An Engagement Conducted In Accordance With Generally Accepted Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 2021, February 4, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comparison Of Proposed Statement On Quality Management Standards A Firm’S System Of Quality Management To International Standard On Quality Management 1, Quality Management For Firms That Perform Audits Of Reviews Of Financial Statements, Or Other Assurance Or Related Services Engagements, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Quality Management Exposure Draft Comment Letter Template,
2021
University of Mississippi
Quality Management Exposure Draft Comment Letter Template, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards: Quality Management For An Engagement Conducted In Accordance With Generally Accepted Auditing Standards,
2021
University of Mississippi
Proposed Statement On Auditing Standards: Quality Management For An Engagement Conducted In Accordance With Generally Accepted Auditing Standards, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Differences Between Requirements In Iaasb Qm Standards And Asb Qm Standards,
2021
University of Mississippi
Differences Between Requirements In Iaasb Qm Standards And Asb Qm Standards, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
The Influences Of Good Corporate Governance And Company Age On Integrated Reporting Implementation,
2021
Universitas Padjadjaran
The Influences Of Good Corporate Governance And Company Age On Integrated Reporting Implementation, Maharanny Yulyan, Winwin Yadiati, Said Aryonindito
Journal of Accounting Auditing and Business
This study aims to determine Good Corporate Governance's effect and the firm's age on integrated reporting implementation. The corporate governance structure refers to the board of commissioners, independent commissioners, the audit committee, and the meeting attendance, the study employed company size as a control variable. Several mining companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2018 were selected through a purposive sampling technique as the population of this study. Based on predetermined criteria, the selected samples of this study were 44 of 132 data. A quantitative method with descriptive statistics was chosen as a research design, and …
The Effect Of Tax Fairness, Tax Socialization And Tax Understanding On Tax Compliance: A Study On Micro, Small And Medium Enterprises (Msmes),
2021
Magister Akuntansi
The Effect Of Tax Fairness, Tax Socialization And Tax Understanding On Tax Compliance: A Study On Micro, Small And Medium Enterprises (Msmes), Sizka Rismaningsih Lestary, Memed Sueb, Ivan Yudianto
Journal of Accounting Auditing and Business
This research aims to identify the effect of fairness, socialization, and understanding on the Micro Small Medium Enterprises (MSMEs) taxpayer compliance towards Government Regulation number 23/2018 regarding income tax from business received or accrued by taxpayers who have certain gross turnover. This research used a quantitative approach, and data were collected using the Likert scale questionnaire. In this research, the population was 283 SME actors registered at the Cooperatives and Small and Medium Enterprises Office, Bandung. The sampling method used was purposive sampling. The data analysis technique used in this research is path analysis. Based on the partial test on …
Comparison Of Proposed Statement On Auditing Standards Quality Management For An Engagement Conducted In Accordance With Generally Accepted Auditing Standards To International Standard On Auditing 220 (Revised), Quality Management For An Audit Of Financial Statements,
2021
University of Mississippi
Comparison Of Proposed Statement On Auditing Standards Quality Management For An Engagement Conducted In Accordance With Generally Accepted Auditing Standards To International Standard On Auditing 220 (Revised), Quality Management For An Audit Of Financial Statements, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Do Innovative Firms Communicate More? Evidence From The Relation Between Patenting And Management Guidance,
2021
Singapore Management University
Do Innovative Firms Communicate More? Evidence From The Relation Between Patenting And Management Guidance, Sterling Huang, Jeffrey Ng, Tharindra Ranashinghe, Mingyue Zhang
Research Collection School Of Accountancy
Successful innovations could induce more disclosure if the information asymmetry between the firm and its investors about post-innovation outcomes leads investors to demand more information. However, such innovations also likely entail greater proprietary cost concerns, which deter disclosure. This paper uses patent grants to examine the effect of innovation success on management guidance behavior. We find that more management guidance follows patent grants, suggesting that despite disclosure cost concerns, firms with successful innovations do respond to information demand. This association is stronger after enactment of Regulation Fair Disclosure and for firms with greater institutional investor ownership, further highlighting the role …
Cryptocurrency Framework,
2021
Singapore Management University
Cryptocurrency Framework, Pearl Hock-Neo Tan, Tracey Chunqi Zhang
Research Collection School Of Accountancy
An interesting puzzle exists with respect to the accounting treatment of cryptocurrencies. The announcement in October 2020 that PayPal was launching its own cryptocurrency service suggests growing acceptability. However, there is no standard that deals with them specifically. We review the classification appropriateness for cryptocurrencies under IAS 2, IAS 7, IFRS 9, and IAS 38. There is a lack of a consensus on the accounting classification and measurement of cryptocurrencies. A framework is needed to classify cryptocurrencies by underlying attributes and to require the appropriate accounting treatment for each classification.
Mitigating Financial Fraud Risk With Data Analytics,
2021
Singapore Management University
Mitigating Financial Fraud Risk With Data Analytics, Clarence Goh, Gary Pan
Research Collection School Of Accountancy
The risks associated with financial fraud that modern CFOs face today is particularly high. The same report examined Accounting and Auditing Enforcement Releases (AAERs) issued by the Securities and Exchange Commission (SEC) in the US from 2014 to 2019 and found that while the SEC frequently charged the person directly responsible for perpetuating the financial fraud, the CFO was among the most commonly charged employees. Data analytics techniques can play an important role in mitigating the risk of financial fraud for CFOs.
Examining The Phenomenon Of Rounding In Analysts’ Eps Forecasts: Evidence From Singapore,
2021
Singapore Management University
Examining The Phenomenon Of Rounding In Analysts’ Eps Forecasts: Evidence From Singapore, Clarence Goh
Research Collection School Of Accountancy
Prior studies have documented the phenomenon of rounding of analysts' earnings per share (EPS) forecasts in the USA. From the outset, it is unclear if analysts following Singapore firms also similarly engage in the rounding of their EPS forecasts. This study aims to investigate the extent to which analysts engage in rounding of EPS forecasts of firms listed on the Singapore Exchange.
Revenue Recognition, February 1, 2021; Audit And Accounting Guide,
2021
University of Mississippi
Revenue Recognition, February 1, 2021; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
The Role Of Leadership On Corporate Governance,
2021
Liberty University
The Role Of Leadership On Corporate Governance, John Brackett
Doctoral Dissertations and Projects
Corporate governance and internal controls over the accounting and financial reporting processes are critical to timely and accurate financial data reporting. Sheikh (2019) concluded that internal controls establish accepted practices, manage risk choices in decision-making, and improve ongoing monitoring activities to ensure compliance with laws, regulations, and company policy. Wang and Zhou (2016) identified leadership as a critical component of corporate governance and concluded that a company’s accounting process and related controls were interdependent with enterprise management and directly correlated to the sustainability of operations and business success. The Board of Directors and the Chief Audit Executives are responsible for …
Understanding The Impacts Of Altering Safe Harbor Plans Within Small Business Organizations,
2021
Liberty University
Understanding The Impacts Of Altering Safe Harbor Plans Within Small Business Organizations, Svetlana Kirilova Velikova
Doctoral Dissertations and Projects
In the past three decades, many companies have adopted less expensive, relatively easier to establish, modify, amend, and terminate safe harbor 401 (k) retirement plans. By adopting the safe harbor, 401(k) plans, smaller private employers have enacted retirement incentives, shared the investment and managing responsibilities, and assisted their employees with building their retirement savings (Ali & Frank, 2019; Clark et al., 2019a). Furthermore, many small companies have reflected the impacts of the economic fluctuations and the retirement legislation changes, amended their safe harbor 401(k) plans, and lowered their retirement investments (Card & Ransom, 2011). The high number of plan amendments …
Moral Hazard And The Market-Based Method: Does Using Renewable Energy Attributes In Emissions Reporting Affect Corporate Emissions Performance?,
2021
Singapore Management University
Moral Hazard And The Market-Based Method: Does Using Renewable Energy Attributes In Emissions Reporting Affect Corporate Emissions Performance?, Francisco Ascui, Matthew Brander, Theodor Florian Cojoianu, Qian (Jan) Li
Research Collection College of Integrative Studies
An increasingly widespread accounting practice for electricity (scope 2) emissions, known as the ‘market-based method’, is problematic as it allows companies to use purchased renewable energy attributes (REAs) to report lower emissions, which therefore no longer reflect the actual location-based electricity generation emissions resulting from the company's electricity consumption. Using REAs therefore may create a moral hazard, as companies using these arrangements are insulated from the consequences of their actions and may thus have less incentive to genuinely reduce their emissions. We construct a year-on-year matched sample of firms using/not using REAs (2,716 firms with 12,700 firm-year observations from 2006 …
