Accounting Commons^™

Auditor’S Responsibilities Relating To Other Information Included In Annual Reports; Statement On Auditing Standards, 137, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

Forming An Opinion And Reporting On Financial Statements Of Employee Benefit Plans Subject To Erisa; Statement On Auditing Standards, 136, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

Grooming The Next Generation Of Accounting Professionals For The Age Of Artificial Intelligence., Gary Pan, Poh Sun Seow, Clarence Goh, Benjamin Huan Zhou Lee

Research Collection School Of Accountancy

The chapter examines how we can equip the future generations of accountants with skills that will allow them to thrive in the AI world of the future.

Does Deferred Tax Mediate The Relationship Between Tax Planning And Earnings Management?, Wafaa Salah

Business Administration

The objective of this study is to investigate the effect of deferred tax disclosed under the Egyptian Accounting Standard No. 24, income taxes, and tax planning on earnings management. In addition, to investigate the role of net deferred tax liabilities as a mediator between tax planning and earnings management. This study employs a sample of 127 firms listed on the Egyptian stock exchange covering the period 2011 to 2017 ending up with 889 observations. A stratified simple random sampling technique was used to select the sample. Path analysis is employed to examine the framework of the study and analyses the …

The Effects Of International Financial Reporting Standards On Financial Reporting Quality, Wafaa Salah, Abdallah Ahmed Abdelsalam

Business Administration

The purpose of this study is to investigate whether the financial reporting under International Financial Reporting Standards (IFRS) has more quality than local GAAP for firms listed on Taiwan stock exchange. Financial Reporting Quality is measured in this study by three attributes of earnings introduced in previous literature, namely: 1) earnings management expressed as managing towards positive earnings and earnings smoothing and, 2) timely loss recognition expressed as the asymmetric incorporation of economic gains and losses and large negative net income, and 3) value relevance. Ordinary Least Square (OLS) Regression analysis, Z-test, and Binary Logistic Regression are employed to investigate …

College Of Business Dean's Report: 2018-2019, Ryan Butt

College of Business Dean’s Reports

No abstract provided.

Auditing Under The Influence: The Role Of Client Gender In Audit Negotiations, Jennifer Hamrick

PhD in Business Administration Dissertations

Client characteristics, one antecedent to auditor judgments (Hurtt, et al. 2013), have considerable influence on auditor-client negotiations of proposed audit adjustments, and ultimately audit quality. Client gender is one specific characteristic that has received recent attention for its influence on financial statement conservatism and audit fees. However, there is little empirical evidence on the influence of client gender on auditor-client negotiation outcomes. Client gender is expected to influence auditor judgments such that auditors are expected to propose lower audit adjustments to male (vs. female) clients due to the lower source credibility typically assigned to females (Kray, Galinsky, & Thompson, 2002; …

Do Accounting Firm Consulting Revenues Affect Audit Quality? Evidence From The Pre- And Post-Sox Eras, Ling Lei Lisic, Linda A. Myers, Robert Pawlewicz, Timothy A. Seidel

Accountancy Faculty Publications

In recent years, public accounting firms have experienced a steady increase in the proportion of their revenues generated from consulting services. Although growth in consulting revenue following the Sarbanes‐Oxley Act (SOX) has been generated primarily from services provided to nonaudit clients, regulators have expressed concerns about the potential implications of this increase for audit quality. In contrast, accounting firms assert that the expertise developed by their consulting professionals helps them to provide better quality audits. We examine the relation between the proportion of accounting firm consulting revenue to total revenue and audit quality and investor perceptions of audit quality. Because …

Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, July 1, 2019; 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 July 1, 2019, 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.

Aicpa Professional Standards As Of July 1, 2019, Volume 2: 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.

Investment Companies, July 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Charting The Future Of Accountancy With Ai, Clarence Goh, Gary Pan, Poh Sun Seow, Benjamin Huan Zhou Lee, Melvin Yong

Research Collection School Of Accountancy

No abstract provided.

Auditing Standards Board (Asb) Meeting Highlights, July 22-25, 2019 Dallas, Tx, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Two Essays On Investor Attention, Investor Sentiment, And Earnings Pricing, Qiuye Cai

Theses and Dissertations in Business Administration

This dissertation proposes novel direct measures for both firm-level and market-level investor attention and investor sentiment and provides new empirical evidence on the effects of investor attention and investor sentiment on earnings pricing.

The first essay proposes novel direct measures for both market-level and firm-level attention using user activity data from StockTwits.com. To the best of my knowledge, this is the first direct measure of market-level attention. By measuring market-level and firm-level attention separately, I am be able to not only distinguish between attention allocated on market level and firm level but also detach attention from equilibrium outcomes. I document …

Applying Coso Internal Control Framework To Disaster Management Evaluation According To Hyogo Framework For Action (Hfa) In Iraq, Khawla Hussein Hamdan

Muthanna Journal of Administrative and Economics Sciences

The research aims to study at introducing internal control components of COSO framework and the Hyogo Framework for Action (HFA) ; evaluating internal control components namely (control environment, risk assessment, control activities , information , communication and monitoring )to manage disasters in the Iraqi environment according to the core indicators of the five priorities adopted in Hyogo Framework for Action (HFA) Building the resilience of Nations and communities to disasters 2005-2015 .with their activities under each indicator. Framework application report results 2013-2015 were used According to an answer for Ministry of the Environment in Iraq to the questions from the …

Analisa Produk Asuransi Minyak Dan Gas Bumi Dalam Kegiatan Oprasional Usaha Hulu Offshore Pertamina, Kuncoro Haryo Pribadi, Annisa Pratiwi

Jurnal Administrasi Bisnis Terapan

Indonesia as a country that has a lot of natural wealth and natural beauty is famous to reach all corners of the world. Many mining goods owned by the Indonesian nation include: petroleum, gold, silver, nickel, manganese, wood and so on as well as the largest natural gas owned by Indonesia in the world. Thus, we must also be able to make use of the riches wisely and be used as well as possible to be used for the prosperity of the people. The government made various regulations to open mining, process mining products and obtain mining products and channel …

Analisis Faktor-Faktor Pada Pelayanan Tempat Usaha Ritel Indomaret Di Kelurahan Kukusan Depok, Mohammad Ridha, Winda Rohmatul Mardiananingrum

Jurnal Administrasi Bisnis Terapan

Retail industry in Indonesia in recent years experiencing sluggishness due to the rapid growth of online business. Already seen some department stores like Matahari and Lotus has closed its outlets. While this is detected a significant decrease is the fashion retail garment business, and began to affect other sectors such as electronics and furniture. The onslaught of entrepreneurs can also threaten the conventional retail industry in food and household needs such as hypermarkets, supermarkets and convenience stores. The online entrepreneurs have started selling food through social media such as instagram and facebook. The strength of conventional retail business is the …

Key Factors In Implementing Knowledge Management System Based On Project Management (Case Study Pusilkom Ui), Fikri Akbarsyah Anza

Jurnal Administrasi Bisnis Terapan

Digital transformation in every public sector (E-government) already happened this past year. Though, from many IT Projects that previously ran, in average only 15% projects that can be said succeed. Many projects that failed caused by bad strategic and planning, bad management of human resources, lack of technological preparation, lousy implementation without proper preparation and proper acceptance testing. IT Projects are very costly, so we need to handle those problems with appropriate project management. One of the best ways to realize appropriate project management is using a project management system that can utilize proper knowledge management as well. Using post-positivism …

Perhitungan Biaya Satuan Metode Tradisional, Metode Activity Based Costin Studi Kasus : Klinik Hemodialisa Depok, Supriadi Supriadi

Jurnal Administrasi Bisnis Terapan

The purpose of the study is to compare the unit cost calculation method between the Activity Based Costing (ABC) method and the Traditional method. The object used is Hemodialysis (HD) service in a Hemodialysis Clinic in Depok, West Java. This research is a descriptive study, where the data used is secondary data from financial and non-financial records during January 2018 to December 2018 from the HD Clinic. This data is processed to determine the HD service unit costs using 2 methods namely the ABC and Traditional methods. The results of unit cost calculations using 2 methods do not make a …