Comment Letters On Proposed Statement On Auditing Standards, Amendments To Au-C Sections 800, 805, And 810 To Incorporate Auditor Reporting Changes From Sas No. 134, August 28, 2019,
2019
University of Mississippi
Comment Letters On Proposed Statement On Auditing Standards, Amendments To Au-C Sections 800, 805, And 810 To Incorporate Auditor Reporting Changes From Sas No. 134, August 28, 2019, 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, Amendments To Au-C Sections 800, 805, And 810 To Incorporate Auditor Reporting Changes From Sas No. 134, August 28, 2019, Comments Are Requested By October 28, 2019; Exposure Draft (American Institute Of Certified Public Accountants), 2019, August 28, 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, Auditing Accounting Estimates And Other Disclosures, August 22, 2019. Comments Are Requested By November 22, 2019; Exposure Draft (American Institute Of Certified Public Accountants), 2019, August 22,
2019
University of Mississippi
Proposed Statement On Auditing Standards, Auditing Accounting Estimates And Other Disclosures, August 22, 2019. Comments Are Requested By November 22, 2019; Exposure Draft (American Institute Of Certified Public Accountants), 2019, August 22, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Ballots For Proposed Statement On Auditing Standards, Auditing Accounting Estimates And Other Disclosures, August 22, 2019,
2019
University of Mississippi
Ballots For Proposed Statement On Auditing Standards, Auditing Accounting Estimates And Other Disclosures, August 22, 2019, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, Auditing Accounting Estimates And Other Disclosures, August 22, 2019,
2019
University of Mississippi
Comment Letters On Proposed Statement On Auditing Standards, Auditing Accounting Estimates And Other Disclosures, August 22, 2019, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Open Meeting Agenda, August 14, 2019, Durham, Nc,
2019
University of Mississippi
Open Meeting Agenda, August 14, 2019, Durham, Nc, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Open Meeting Minutes, August 14, 2019,
2019
University of Mississippi
Open Meeting Minutes, August 14, 2019, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
An Examination Of Western Michigan University's Financial Statements,
2019
Western Michigan University
An Examination Of Western Michigan University's Financial Statements, Jordan Farrel
Honors Theses
In the attempt to fulfill the university’s mission, the leaders must constantly balance each decision and its effect on the various stakeholders at the university. Students, faculty, and outside enterprises all want what is best for themselves, and sometimes those wants can clash. In order to ensure that the university is allocating its resources in a way that is beneficial to stakeholders collectively and focuses on the long-term, financial analysis can be done on the university’s annual financial reports. The financial reports for universities experienced massive changes in the early to late 1990s as the Governmental Accounting Standards Board (GASB) …
2019 Accounting Hall Of Fame Induction Ceremony Photos,
2019
University of Mississippi
2019 Accounting Hall Of Fame Induction Ceremony Photos, American Accounting Association
Accounting Hall of Fame Brochures
No abstract provided.
The Effects Of Successor Ceo’S Origin On Auditors’ Client Risk Assessment And Continuance Decisions Following A Corporate Scandal,
2019
Kennesaw State University
The Effects Of Successor Ceo’S Origin On Auditors’ Client Risk Assessment And Continuance Decisions Following A Corporate Scandal, Nelson Mlotshwa
PhD in Business Administration Dissertations
This study examines the effects of chief executive officer (CEO) succession and successor origin on auditors’ client risk assessment, continuance, and audit effort decisions following a major scandal in a client firm. 83 experienced audit professionals drawn from U.S. public accounting firms participated in a 2 x 2 experiment with the CEO succession triggering event (clients’ ethical or operational failure) and successor-CEO origin (insider/outsider) manipulated randomly between subjects. The study examined the effects of these variables on auditors’ judgments when making client risk assessment, continuance, and audit effort decisions. Results indicate that auditors assess higher risk of material misstatements (main …
Does Auditor Busyness Influence Audit Outcome? Further Evidence,
2019
Lingnan University
Does Auditor Busyness Influence Audit Outcome? Further Evidence, Sze Man Lau
Lingnan Theses (MPhil & PhD)
Previous studies examining whether and how auditor busyness influences audit outcome use auditors' clientele size as a proxy for auditor busyness. The result of these studies may be biased due to the endogeneity arising from the selection of clients by auditors as well as the selection of auditors by clients. By leveraging on the natural disasters as exogenous events to clients, I study whether the auditor busyness, induced by the additional assurance work performed for disaster-affected clients, influences the audit outcome of the non-disaster-affected clients (i.e.: the remaining clients). Consistent with the Limited Attention Theory (Cherry, 1953; Kahneman, 1973), I …
The Effect Of Budget Participation On Local Government Performance With Organizational Commitment As Moderating Variable,
2019
Universitas Padjadjaran
The Effect Of Budget Participation On Local Government Performance With Organizational Commitment As Moderating Variable, Arvindy Rivito, Sri Mulyani
Journal of Accounting Auditing and Business
Since 2003, a performance-based budgeting process has been implemented in local governments in Indonesia. This budgeting process requires participation from organizational members in submitting budget proposals. Commitments from members of the organization are also needed. With this performance-based budgeting, governance is expected to be efficient and effective. The performance of local governments in Indonesia has also increased in recent years. This study aims to analyze the effect of budget participation and organizational commitment on the performance of local governments. The research was conducted in the City Government of Bandung. The method used in this research is descriptive analytical method. In …
Public Governance And Environmental Performance: An International Perspective,
2019
Departemen Akutansi, Fakultas Ekonomi Bisnis Unpad
Public Governance And Environmental Performance: An International Perspective, Sofik Handoyo, Fury Khristianty Fitriyah
Journal of Accounting Auditing and Business
Purpose of the study is to examine the relationship of public governance and the national environmental performance. Background of the research is driven by the fact that countries located in the same geographic showed different environmental performance. It is believed that public governance will determine national environmental performance. The higher public governance index, the better national environmental performance will be. The subject of the research is the countries that are listed as world bank member. Objects of the research are public governance and environmental performance. Public governance was represented by variables, namely accountability, political stability, government effectiveness, regulatory quality, and …
The Influence Of Budget Participation, Budget Goals Clarity And Internal Control Systems Implementation On Local Government Performance,
2019
Padjadjaran University
The Influence Of Budget Participation, Budget Goals Clarity And Internal Control Systems Implementation On Local Government Performance, Rifqi Subhanullah Hutama, Ivan Yudianto
Journal of Accounting Auditing and Business
This study aims to examine the influence of budget participation, clarity of budget goals, and internal control systems on the performance of local government. This research was conducted on 31 regional work units in Karawang Regency. The study used a verification method with a quantitative approach. Data was collected through questionnaires instrument. The study employed path analysis. The results indicate that budget participation, budget goals clarity and the internal control system implementation simultaneously have a positive influence on the Government of Karawang Regency performance with the contribution of the influence that is equal to 73.4%. Partially, budgetary participation has a …
Three Essays On Information Security Breaches And Big Data Analytics: Accounting And Auditing Perspective,
2019
Louisiana Tech University
Three Essays On Information Security Breaches And Big Data Analytics: Accounting And Auditing Perspective, Shariful Islam
Doctoral Dissertations
The dissertation examines two separate yet significant Information Technology (IT) issues: one dealing with IT risk and the other involving the adoption of IT. The IT risks that the dissertation focuses are information security breaches and the adoption/outsourcing of big data analytics. Using competitive dynamics theory and the theory of information transfer, the dissertation examines whether there is a spillover effect from information security breaches of breached firms to those firms’ rivals. Market reaction from spillover effects is captured from market activity and information asymmetry. The results suggest that the market of rival firms react to the focal firm’s experience …
Ceo Network Centrality And Earnings Management,
2019
Louisiana Tech University
Ceo Network Centrality And Earnings Management, Huan Qiu
Doctoral Dissertations
This study investigates the relationship between CEO network centrality, choice of earnings management, and the consequences for the period from 1998 to 2016. From our empirical analysis, we find that CEOs with higher network centrality are more likely to use accruals-based earnings management, but less likely to use real earnings management to manage earnings upward in the current year. Although the use of accruals-based earnings management normally results in bad economic consequences for firms, CEO network centrality is associated with better (at least not worse) earnings quality, after controlling the use of accruals-based earnings management. As for longterm economic performance, …
Informativeness Of The Expanded Audit Report: Evidence From China,
2019
Singapore Management University
Informativeness Of The Expanded Audit Report: Evidence From China, Beng Wee Goh, Jimmy Lee, Dan Li, Muzhi Wang
Research Collection School Of Accountancy
This study investigates whether the expanded audit report is informative to investors in the setting of an emerging economy. Using the recent staggered adoption of the expanded audit report for A+H and A share firms in China, we find robust evidence that abnormal trading volume and earnings response coefficients are higher, and stock price synchronicity are lower, in the post-adoption periods than in the pre-adoption periods. In additional tests, we find that the expanded audit report is more informative for non-State Owned Enterprises and for firms with higher information asymmetry. Overall, our study documents systematic evidence that the expanded audit …
Financial Reporting Of Cryptocurrency,
2019
University of Tennessee at Chattanooga
Financial Reporting Of Cryptocurrency, Andrew Hartley
Honors Theses
Cryptocurrency is a digital form of currency that uses mathematical equations to encrypt data. This type of currency has significantly grown in popularity over the past 5 years due to more people and companies using it. Some companies have started accepting it as payment in exchange for goods and services. More people are going to be turning to cryptocurrency in the future. Businesses will have to come up with ways to deal with cryptocurrency; however, the FASB has yet to define cryptocurrency, leaving businesses with no formal guidance on the subject. The purpose of this paper is to recommend a …
Brokers And Dealers In Securities, August 1, 2019; Accounting Guide,
2019
University of Mississippi
Brokers And Dealers In Securities, August 1, 2019; Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Construction Contractors, August 1, 2019; Audit And Accounting Guide,
2019
University of Mississippi
Construction Contractors, August 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
