Inside Accountancy: What It Takes To Become A Big 4 Partner,
2017
Singapore Management University
Inside Accountancy: What It Takes To Become A Big 4 Partner, Qiang Cheng, Yang Hoong Pang, Gary Pan, Poh Sun Seow, Kwong Sin Leong
Research Collection School Of Accountancy
Reaching partnership at a Big 4 firm is regarded as the pinnacle ofachievement for any accountant. Ask any early-career employee in a Big 4 firmwhether he or she wants to make partner one day. Many of them will say yes, unequivocally.
Non-Competes, Career Concerns, And Debt Covenants,
2017
Singapore Management University
Non-Competes, Career Concerns, And Debt Covenants, Yun Lou, Rencheng Wang, Yi Zhou
Research Collection School Of Accountancy
We study the impact of managers’ career concerns from non-competes enforcement on the design of debt covenants in private debt agreements. Using exogenous changes in the enforceability of managers’ non-compete clauses over the period of 1992-2004 across states in the United States, we show that borrowers headquartered in U.S. states with strong enforcement of non-compete clauses have fewer debt covenants compared to those headquartered in states with weak enforcement after controlling for reporting quality, risk taking, and firm performance. Our evidence is consistent with the argument that reduced job mobility and enhanced career concerns incentivize managers to ex ante avoid …
Analytical Procedures, October 1, 2017; Audit Guide,
2017
University of Mississippi
Analytical Procedures, October 1, 2017; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Proposed Statement On Standards For Accounting And Review Services, Omnibus Statement On Standards For Accounting And Review Services—2018, September 14, 2017, Comments Are Requested By December 14, 2017; Exposure Draft (American Institute Of Certified Public Accountants), 2017, September 14, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Auditing Standards Board (Asb), September 11, 2017, Meeting Agenda Teleconference,
2017
University of Mississippi
Auditing Standards Board (Asb), September 11, 2017, Meeting Agenda Teleconference, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Comment Letters On Proposed Statement On Standards For Accounting And Review Services, Omnibus Statement On Standards For Accounting And Review Services—2018, September 14, 2017,
2017
University of Mississippi
Comment Letters On Proposed Statement On Standards For Accounting And Review Services, Omnibus Statement On Standards For Accounting And Review Services—2018, September 14, 2017, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
An Examination Of The Statistical Significance And Economic Relevance Of Profitability And Earnings Forecasts From Models And Analysts,
2017
Wake Forest University
An Examination Of The Statistical Significance And Economic Relevance Of Profitability And Earnings Forecasts From Models And Analysts, Mark E. Evans, Kenneth Njoroge, Keng Kevin Ow Yong
Research Collection School of Accountancy
In this paper, we propose and empirically test a cross-sectional profitability forecasting model which incorporates two major improvements relative to extant models. First, in terms of model construction, we incorporate mean reversion through the use of a two-stage partial adjustment model and inclusion of a number of additional relevant determinants of profitability. Second, in terms of model estimation, we employ least absolute deviation (LAD) analysis instead of ordinary least squares (OLS) because the former approach is able to better accommodate outliers. Results reveal that forecasts from our model are more accurate than three extant models at every forecast horizon considered …
Gaming, September 1, 2017: Audit And Accounting Guide,
2017
University of Mississippi
Gaming, September 1, 2017: Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Health Care Entities, September 1, 2017; Audit & Accounting Guide,
2017
University of Mississippi
Health Care Entities, September 1, 2017; Audit & Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Gender And Connections Among Wall Street Analysts,
2017
INSEAD
Gender And Connections Among Wall Street Analysts, Lily Hua Fang, Sterling Huang
Research Collection School Of Accountancy
We examine how alumni ties with corporate boards differentially affect male and female analysts’ job performance and career outcomes. Connection improves men’s job performance — forecasting accuracy and recommendation impact — significantly more than women’s. Controlling for performance, connection further contributes to men’s, but not women’s, likelihood of being voted by institutional investors as “star” analysts, a marker of career success. These asymmetric effects are stronger in more opaque firms and among younger analysts, but is absent from a placebo test. Our evidence indicates that men reap higher benefits from social networks than women in both job performance and subjective …
How Singapore Investors Can Profit From Unstructured Data,
2017
Singapore Management University
How Singapore Investors Can Profit From Unstructured Data, Clarence Goh
Research Collection School Of Accountancy
Data that is collected in the business environment can be structured or unstructured. In general, structured data refers to information which is highly organised and which can easily be stored in rows and columns within database systems. On the other hand, unstructured data does not have a strict data structure, and is also not organised in a pre-defined manner.
The Effects Of Risk Management On Management Forecast Behavior,
2017
Singapore Management University
The Effects Of Risk Management On Management Forecast Behavior, John L. Campbell, Sean Cao, Hye Sun Chang, Raluca Chiorean
Research Collection School Of Accountancy
Prior research examines several reasons why managers voluntarily disclose information, but provides relatively little evidence as to whether day-to-day operational decisions influence a manager’s disclosure choice. In this study, we examine whether a particular operational activity – risk management through the use of derivatives – affects whether a manager decides to issue earnings forecasts. Using a large hand-collected sample of derivatives users and non-users, we find that derivatives users are more likely to issue earnings forecasts relative to non-users. We then find that this result is stronger when the use of derivatives makes it less costly for managers to issue …
Brokers And Dealers In Securities, September 1, 2017; Accounting Guide,
2017
University of Mississippi
Brokers And Dealers In Securities, September 1, 2017; Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Proposed Statement On Standards For Attestation Engagements, Selected Procedures, September 1, 2017, Comments Are Requested By December 1, 2017; Exposure Draft (American Institute Of Certified Public Accountants), 2017, September 1,
2017
University of Mississippi
Proposed Statement On Standards For Attestation Engagements, Selected Procedures, September 1, 2017, Comments Are Requested By December 1, 2017; Exposure Draft (American Institute Of Certified Public Accountants), 2017, September 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Standards For Attestation Engagements, Selected Procedures, September 1, 2017,
2017
University of Mississippi
Comment Letters On Proposed Statement On Standards For Attestation Engagements, Selected Procedures, September 1, 2017, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Aicpa Code Of Professional Conduct, Effective December 15, 2014. Updated For All Official Releases Through August 31, 2017,
2017
University of Mississippi
Aicpa Code Of Professional Conduct, Effective December 15, 2014. Updated For All Official Releases Through August 31, 2017, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Internal Control: The Human Risk Factor,
2017
Andrews University
Internal Control: The Human Risk Factor, Annetta M. Gibson
Faculty Publications
EUD orientation for new Union and Conference officers, August 28 - September 1, 2017
Book Review: The Fearless Mind By Dr. Craig Manning,
2017
Brigham Young University
Book Review: The Fearless Mind By Dr. Craig Manning, Kylan Rutherford
Marriott Student Review
A review of Dr. Craig Manning's The Fearless Mind. Manning provides understanding of and strategies for high mental performance. With a sports psychology background, he provides concrete examples that can be applied in any setting, be it on the field, in school, or at the office.
Option B Book Review,
2017
Brigham Young University
Option B Book Review, Shelby J. Anderson
Marriott Student Review
Review of "Option B."
Originals,
2017
Brigham Young University
Originals, Tanner Hafen
Marriott Student Review
A book review of Adam Grant's Originals.
