Accounting Commons^™

Rule Based, Automated Control And Compliance Systems: The Strategic Alignment Between Accounting And Data Mining, Catherine Dwyer, Susanner O'Callaghan

Cornerstone 3 Reports : Interdisciplinary Informatics

No abstract provided.

Delimitación Téorica Del Delito Penal Fiscal, Bruno L. Costantini García

Bruno L. Costantini García

Anális de los elementos constitutivos del delito fiscal, la acción delictiva, los grados de ejecución, la consumación y los responsables.

Pretende distinguir el delito penal común del delito penal fiscal con base en sus elementos y pretende aportar una reflexión de la criminalización del delito fiscal en nuestros tiempos, usado por la Autoridad Hacendaria como un medio de represíón y de opresión de los derechos del contribuyente.

I Piani Di Compensi Basati Su Strumenti Finanziari: Profili Giuridici, Informativa Esterna, Problematiche Di Rappresentazione In Bilancio E Attività Di Vigilanza E Di Revisione Legale Dei Conti, Claudio Sottoriva, Andrea Cerri

Claudio Sottoriva

Il contributo ha per oggetto l'analisi delle problematiche relative alla rilevazione contabile e alla rappresentazione in bilancio dei piani di compensi basati su strumenti finanziari rappresentati tipicamente dagli stock options plans utilizzati soprattutto nell'ambito di società aventi titoli negoziati in mercati regolamentati. Dopo aver analizzato le principali modalità con le quali è possibile attuare un piano di compensi basato su strumenti finanziari, si presenta l'attuale articolazione della disciplina dell'informazione al mercato nell'ambito delle società aventi titoli negoziati in mercati regolamentati (normativa Consob) e vengono poi trattate le problematiche di natura contabile sottostanti distinguendo tra soggetti IAS adopter e soggetti non …

Private Equity: The Players, The Jargons, And What Lies Ahead, Knowledge@Smu

Knowledge@SMU

What do private equity and venture capital fund managers do? The short answer to that question will hardly do justice to the profession. Yet, it is not easy to provide an accurate explanation without first condensing the nuts and bolts that form the mechanics of the industry. Dan Schwartz, editor of the Asian Venture Capital Journal, does just that, albeit in the form of the 236-page The Future of Finance: How Private Equity and Venture Capital Will Shape the Global Economy – a book that has prominent industry leaders speaking to the layman.

Playing The Ratings Game: The Significance Of The Four Star Rating, Qianhua Ling, Daniel G. Neely

Accounting Faculty Research and Publications

This study examines a group of exemplary rated nonprofits, organizations rated four stars by Charity Navigator, to determine if this select group of charities exhibits characteristics associated with top charitable organizations, or if the four-star rating achieved is limited to the more narrow financial metrics employed in the methodology utilized by Charity Navigator. Organizations rated four stars by Charity Navigator report a lower level of excess cash holdings, report lower levels of executive compensation and executive compensation that is less sensitive to performance, and are less financially vulnerable than their lower rated peers. The results shed light on the continuing …

Cpa Client Bulletin, July 2010, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Client Tax Letter, July/August/September 2010, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Addressing Problems With The Segregation Of Duties In Smaller Companies, Audrey A. Gramling, Dana R. Hermanson, Heather M. Hermanson, Zhongxia Shelly Ye

Faculty Articles

The article discusses the problems encountered by smaller companies in the U.S. in the segregation of duties under Sarbanes-Oxley (SOX) section 404(a), which requires management to disclose its assessment of the effectiveness and weaknesses of internal control over financial reporting in the U.S. Analyses of the management report on internal control of sample companies cited by the authors showed that there are differences in the level of disclosure. The costs and benefits of using third parties in resolving segregation of duties problems are considered.

Corporate Valuation Around The World: The Effects Of Governance, Growth, And Openness, Choong Tze Chua, Cheol S. Eun, Sandy Lai

Research Collection Lee Kong Chian School Of Business

The purpose of this paper is to provide a comprehensive analysis of corporate valuation around the world. Specifically, we (i) document and compare corporate valuation around the world, and (ii) identify the key factors that drive cross-country differences in valuation. In doing so, we utilize the country-level Tobin's q (CTQ), computed as the ratio of the aggregate market value to book value of all assets held by all public firms domiciled in a country, which amounts to the Tobin's q for the [`]market portfolio' of the country. The key findings of the paper are: First, CTQ varies greatly across countries, …

Before The Fields Run Dry: How To Avoid The 'Dutch Disease', Knowledge@Smu

Knowledge@SMU

For any economy, the discovery of abundant natural resources is almost akin to striking nature's lottery. But as any eager financial planner might say to a lottery winner, no windfall can last for long without a solid financial plan. Singapore, a country admired for its relatively substantial national reserves, is home to almost no natural resources (except for human capital, we're told). This lack of natural resources, however, may well be the reason behind the country's economic success. According to Svein Gjedrem, governor of Norges Bank, natural resource-rich countries often suffer from a 'disease' that causes them to rely too …

Proposed Financial Statement Changes: Reactions To The Fasb-Iasb Discussion Paper, Don E. Giacomino, Michael D. Akers

Accounting Faculty Research and Publications

The purpose of this study was to obtain the opinions of future users of the financial statements: current undergraduate and graduate students in accounting and academia. We found that the students show greater agreement with the proposed model than do the CPA’s. In addition, we found that academia, as represented by the Financial Accounting Standards Committee of the American Accounting Association has a number of concerns regarding timing, user learning issues and impediments to learning, objectives and terminology and categorizing activities and assets and liabilities.

Comments On Ed Financial Instruments: Fair Value Option For Financial Liabilities, Tan, Pearl Hock-Neo

Research Collection School Of Accountancy

No abstract provided.

Stock Return Synchronicity And Technical Trading Rules, Koon Boon Kee, Qihui Chen

Research Collection School Of Accountancy

No abstract provided.

La Riforma Del Controllo Contabile Delle Societa’ In Italia: “Schede Di Lettura” Del Decreto Legislativo 39/2010 In Tema Di Svolgimento Della Revisione Legale Dei Conti, Claudio Sottoriva

Claudio Sottoriva

Il contributo offre una prima lettura delle novità apportate dal Decreto Legislativo n. 39/2010 attuativo della Direttiva 2006/43/CE, relativa alle revisioni legali dei conti annuali e dei conti consolidati. La disciplina dello svolgimento della attività di revisione legale dei conti trova quindi ora riferimenti normativi nelle norme del Codice Civile e in alcune norme speciali (principalmente nel T.U.F.) nonché per quanto non diversamente disciplinato nel Decreto 39/2010. La disciplina è destinata a trovare completamento con l'emanazione di specifici regolamenti attuativi del Decreto da parte del Ministero dell'Economia e delle finanze nonché da altre Autorità (Consob, Banca d'Italia, etc.). L'analisi consente …

Do Auditors Adjust Their Audit Plans Accordingly When They Encounter Material Automated Control Weaknesses?, Daniel D. Selby

Accounting Faculty Publications

Automated control weaknesses are associated with defects in computer hardware or computer applications. AU 319 does not require auditors to add professionals with specialized skills in automated controls (or IT audit specialists) to the audit engagement. Auditors may encounter a material automated control weakness and adjust their audit plan without the assistance of an IT audit specialist. Thus, auditors may not adjust their audit plan enough to gain an understanding of the material automated control weakness. This is an important problem for auditors because this problem may result in misstated financial statements and incorrect internal control opinions if auditors fail …

Auditing Standards Board (Asb) Meeting, June 21-24, 2010, Atlanta, Ga; Highlights (Asb) Meeting, June 21-24, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Csmysore Newsletter, Cs. Sunil Kumar B.G., Csmysore E-Group

Sunil B.G. & Associates

This Contains the latest updates on various topics relating to corporate professionals and also contains useful articles

Research For Accounting Policy, Shyam Sunder

Shyam Sunder

No abstract provided.

Comment Letters On Proposed Statement On Standards For Attestation Engagements, Reporting On Compiled Prospective Financial Statements When The Practitioner’S Independence Is Impaired, June 3, 2010, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Statement On Standards For Attestation Engagements, Reporting On Compiled Prospective Financial Statements When The Practitioner’S Independence Is Impaired, June 3, 2010, Comments Are Requested By September 10, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2010, June 3, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.