Auditing Standards Board (Asb) Meeting Highlights July 17-20, 2017, Denver, Co,
2017
University of Mississippi
Auditing Standards Board (Asb) Meeting Highlights July 17-20, 2017, Denver, Co, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb), July 17-20, 2017, Meeting Agenda, Denver, Colorado,
2017
University of Mississippi
Auditing Standards Board (Asb), July 17-20, 2017, Meeting Agenda, Denver, Colorado, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Proposed Interpretation: Long Association Of Senior Personnel With An Attest Client, July 14, 2017, Comments Are Requested By September 15, 2017; Exposure Draft (American Institute Of Certified Public Accountants), 2017, July 14,
2017
University of Mississippi
Proposed Interpretation: Long Association Of Senior Personnel With An Attest Client, July 14, 2017, Comments Are Requested By September 15, 2017; Exposure Draft (American Institute Of Certified Public Accountants), 2017, July 14, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Interpretation: Long Association Of Senior Personnel With An Attest Client, July 14, 2017,
2017
University of Mississippi
Comment Letters On Proposed Interpretation: Long Association Of Senior Personnel With An Attest Client, July 14, 2017, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Interpretation And Other Guidance State And Local Government Entities (Formerly Entities Included In State And Local Government Financial Statements), July 7, 2017,
2017
University of Mississippi
Comment Letters On Proposed Interpretation And Other Guidance State And Local Government Entities (Formerly Entities Included In State And Local Government Financial Statements), July 7, 2017, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Interpretation And Other Guidance State And Local Government Entities (Formerly Entities Included In State And Local Government Financial Statements), July 7, 2017, Comments Are Requested By October 16, 2017; Exposure Draft (American Institute Of Certified Public Accountants),2017, July 7, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
The Care And Keeping Of Receivables And Payables,
2017
Andrews University
The Care And Keeping Of Receivables And Payables, Annetta M. Gibson
Faculty Publications
Presentation for the WAD Quinquennial Division - Wide Council, July 3, 2017
Auditor Involvement With Exempt Offering Documents; Statement On Auditing Standards, 133,
2017
University of Mississippi
Auditor Involvement With Exempt Offering Documents; Statement On Auditing Standards, 133, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Technical Training And Readiness University For The Disabled,
2017
Governor's Scholars Program, Murray State University
Technical Training And Readiness University For The Disabled, Wyatt Wells, Robby Draper, Claire Kleum, Zach Farrell, Dahra Lambert, Vishaal Balamurugan
GSP at Murray State University
Technical Training and Readiness University (TTRUD) is a school for the disabled that would equip them with the 21st century skills needed for them to excel in the workforce. Skills include those such as technical skills, how to handle social encounters in the workplace, and basic training to be prepared to function for the job field they want to enter. To qualify, the applicant must be on disability, and would go through a thorough application process. TTRUD would be a non-profit organization and would rely mostly on donations, grants, and other government funding. We also plan to collaborate with any …
Paws-Abilities,
2017
Governor's Scholars Program, Murray State University
Paws-Abilities, Taylor Davis, Madelyn Day, Kendall Dulaney, Jordanne Howard, Cierra Monroe, Jordan Tapp
GSP at Murray State University
PAWS-abilities is our non-profit business idea. Our goal for PAWS-abilities is to provide a safe environment for local stray dogs and rehabilitate them to become service or therapy dogs in the future. The trainers will be local inmates who have passed a strict screening process to ensure the safety of all who are involved. The inmates will be supervised by licensed, professional dog trainers who specialize in service and therapy training. We plan to partner with several local organizations, businesses, and veterinarians to place the service dogs with their new families and to promote the health of the dogs at …
Internal Audit And Financial Reporting Quality In The Public Sector,
2017
College of the Holy Cross
Internal Audit And Financial Reporting Quality In The Public Sector, Steven M. Desimone
Economics Department Working Papers
Using a unique set of hand-collected data, this study investigates the association of (1) the presence of an Internal Audit Function (IAF) and (2) the use of quality assurance programs for the IAF with financial reporting quality in public sector organizations. Specifically, I examine if the presence of IAFs and the use of quality assessments therein is associated with the presence of financial statement audit reportable conditions and restatements in municipalities in the U.S. Results indicate that both the presence of an IAF and use of external quality programs therein are positively associated with financial statement audit reportable conditions related …
International Trade And Unemployment: Evidence From Selected Asean+3 Countries,
2017
University of Sharjah, Sharjah, United Arab Emirates
International Trade And Unemployment: Evidence From Selected Asean+3 Countries, Atif Awad, Ishak Yussof
DLSU Business & Economics Review
The present study seeks to examine empirically whether exposure to international trade creates or destroys jobs for a sample of eight ASEAN+3 countries (APT). The findings of the PMG technique shows that trade liberalization policies have a negative influence on unemployment rate in the long run. Since medium and unskilled workers are the majority of the workforce, a reduction in trade barriers is likely to expand the trading sector. For the APT countries to compete globally, the trading sector is likely to shift to a more efficient production mode by using intensive capital and high skilled labor, leaving unskilled workers …
Transformational Leadership, Job Satisfaction, And Intention To Quit: A Sequential Mediation Model Of Meaning In Work And Work Engagement,
2017
Mu’tah University, Karak, Jordan
Transformational Leadership, Job Satisfaction, And Intention To Quit: A Sequential Mediation Model Of Meaning In Work And Work Engagement, Mohammed Yasin Ghadi
DLSU Business & Economics Review
This study aims to determine the indirect impact of transformational leadership on two job related outcomes: general job satisfaction and intention to quit, by integrating sequential mediating mechanisms of employees’ perceptions toward the job (i.e., the experience of meaningful work) and employees’ perceptions toward own self (i.e., employee engagement) as underlying mechanisms to understand transformational leadership impact in the Australian context. The proposed model was tested using a heterogeneous sample of employees working in various Australian sectors. The study sample consisted of 530 full-time employees working in Australia. This was done by applying structural equation modelling and MEDTHREE technique. The …
Do High Ceo Pay Ratios Destroy Firm Value?,
2017
Singapore Management University
Do High Ceo Pay Ratios Destroy Firm Value?, Qiang Cheng, Tharindra Ranasinghe, Sha Zhao
Research Collection School Of Accountancy
There is growing public concern over the rapid growth in CEO pay relative to average worker pay (CEO pay ratio). Critics contend that high CEO pay ratios could destroy firm value by damaging employee morale and/or signal CEO rent extraction. In this paper, we use a proprietary dataset to examine the relationship between CEO pay ratio and firm value/performance. Contrary to critics’ arguments, we find that industry-adjusted CEO pay ratios are positively associated with both firm value and performance. We also find that high CEO pay ratios are associated with higher quality acquisitions and stronger CEO turnover-performance sensitivity. Our results …
Construction Contractors, July 1, 2017; Audit And Accounting Guide,
2017
University of Mississippi
Construction Contractors, July 1, 2017; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, July 1, 2017; Audit And Accounting Guide,
2017
University of Mississippi
Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, July 1, 2017; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Investment Companies, July 1, 2017; Audit And Accounting Guide,
2017
University of Mississippi
Investment Companies, July 1, 2017; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Does Director Interlock Impact The Diffusion Of Accounting Method Choice?,
2017
Singapore Management University
Does Director Interlock Impact The Diffusion Of Accounting Method Choice?, Jie Han, Nan Hu, Ling Liu, Gaoliang Tian
Research Collection School Of Computing and Information Systems
This paper examines the influence of director interlock on firms' discrete accounting method choices from the perspective of behavior diffusion. We argue that firm managers will imitate their interlocked-partner firm's accounting method choices when choosing their own accounting methods. We find that when there is an interlock relationship between two firms, their accounting method choices, including inventory and depreciation methods, are similar to each other, indicating that accounting method choices can diffuse across firms through director interlock. In addition, such similarity is greater the longer the interlock relationship between the two firms is and as uncertainty increases. Further, the interlock …
Gender Gap In Entrepreneurship: Evidence From Argentina,
2017
Torcuato Di Tella University, Argentina & National University of the Center of the Buenos Aires Province (UNICEN), Argentina
Gender Gap In Entrepreneurship: Evidence From Argentina, Sebastian Auguste, Alejandro Bricker
DLSU Business & Economics Review
We investigate which factors affect the gender gap in entrepreneurship using evidence from CBMS Argentina and the Oaxaca-Blinder decomposition for nonlinear models. The dataset allows us to construct a series of personality variables (risk aversion, social aversion, outgoing attitude, flexibility desire, and effort aversion) which are usually missing in standard household surveys. In addition, we can measure current entrepreneurial activity as well as failure from the past. We find that there is no evidence of discrimination in the event of starting up, since the small gap between women and men can be fully explained once the new personality variables are …
The Impact Of Remittances On The Youth’S Human Resource Development, Employment, And Entrepreneurship: Evidence From Philippine Cbms Data,
2017
De La Salle University, Manila, Philippines
The Impact Of Remittances On The Youth’S Human Resource Development, Employment, And Entrepreneurship: Evidence From Philippine Cbms Data, Christopher James R. Cabuay
DLSU Business & Economics Review
International migration has been a significant avenue for many Filipinos to make use of interspatial differences in purchasing power, to send home remittances, and to maximize household income. However, migration has had a stigma of being disruptive to children’s educational outcomes, and remittances have been noted to cause dependence among working age members. This study estimates the impact of remittances on the human resource development, employment, and entrepreneurial outcomes and choices of the Philippine youth, individuals aged fifteen to thirty, using CBMS data census of selected De La Salle school communities. I employ an instrumental variable multinomial logistic regression to …
