Accounting Commons^™

Omnibus Statement On Standards For Accounting And Review Services - 2016; Statement On Standards For Accounting And Review Services 23, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Omnibus

AICPA Professional Standards

No abstract provided.

Territorial Tax System Reform And The Financial Behavior Of Multinational Firms, Jing Xing, Stephen Bond, Giorgia Maffini

Research Collection School Of Economics

We investigate whether the move from the worldwide tax system to the territorial tax system in Japan in 2009 affects the financial behavior of overseas affiliates of Japanese multinational companies. The reform substantially reduces the tax costs of profit repatriation in the form of dividends for Japanese overseas affiliates. We use this reform as a quasi-natural experiment to investigate whether and how the tax system affects multinationals’ cash holding and financing policies. Findings from our study sheds some light on possible outcomes of similar tax reforms in countries such as the United States. Based on a sample of Japanese overseas …

An Analysis Of The Relationship Between Ceo Compensation And Corporate Social Responsibility Disclosure Type And Quality, Nicole M. Heron

Dissertations, Theses, and Capstone Projects

The construct of corporate social responsibility (CSR) itself is comprised of three underlying components: environmental, social, and corporate governance. However, it is unclear from the extant literature whether and how these underlying components of CSR are related to CEO compensation. In the absence of a theoretical model of CSR that specifically considers its underlying components, I present in this paper an exploratory analysis of the relationships between CEO compensation and CSR disclosure type and quality. My CSR proxies are based on a firm’s environmental, social and corporate governance-related disclosure, as reported by Bloomberg. I calculate total CEO compensation as the …

Do Executives Have Fixed Effects On Firm-Level Stock Price Crash Risk?, Jiaxin Liu

Dissertations, Theses, and Capstone Projects

This paper investigates whether individual CEOs and CFOs have “styles” (i.e. manager’s fixed effects) in withholding corporate bad news, which is captured using firm-level future stock price crash risks. Tracking managers that move across firms and employing a manager fixed-effect model, I find that both CFOs and CEOs have fixed effects on firm-level stock price crash risks in the future using multiple crash risk measures adopted from previous studies (e.g. Kim et al.(2011a,b)). In addition, I find that CFOs’ managerial ability is positively associated with one crash risk measure. Lastly, I find systematic differences in CEO vis-à-vis CFO’s preferences in …

When Is A Transfer Of Assets To A Controlled Corporation By Related Parties A Sale Or Contribution Of Capital?, Ophelia Ding

The Contemporary Tax Journal

No abstract provided.

The Contemporary Tax Journal's Interview Of Dr. Susan Martin, Shilpa Balnadu

The Contemporary Tax Journal

No abstract provided.

Enterprise Risk Management: The Transformation Of Board-Level Engagement As Evidenced By Disclosure, Timothy L. Baker

Doctor of Business Administration Dissertations

Utilizing available information about ERM practices within organizations disclosed by boards of directors in annual proxy statements filed with the U.S. Securities and Exchange Commission (SEC), this study expands the understanding of the value of disclosure of board-level ERM oversight information in proxy statements. The study first creates a board-level ERM engagement index (BODERMX) to identify aspects of board engagement in the ERM efforts disclosed by companies. Development of this index will present opportunities to future researchers to conduct empirical ERM-related research as information about firms’ ERM is costly to obtain. The study next examines associations between the extent of …

Perceived Risk And Behavioral Determinants Of Using Internet Banking In Egypt, Amani Hussein, Mohamed Saad

Business Administration

Internet banking (IB), refers to the use of bank’s web site through which users access their banking accounts and conduct financial transactions. The success of IB is determined not only by banks or government support but also by users’ acceptance of it. Therefore, this research aims at examining perceived risk and behavioral determinants of using internet banking in Egypt. The research design a model based on using the original postulates of Technology Acceptance Model (TAM) perceived usefulness and perceived ease of use and introducing new factors (such as: security risk, financial risk, privacy risk, awareness, computer self-efficacy (CSE) and resistance …

Understanding Employee Motivation And Organizational Performance: Arguments For A Set-Theoretic Approach, Michael T. Lee, Robyn L. Raschke

Accountancy Faculty Publications and Presentations

Empirical evidence demonstrates that motivated employees mean better organizational performance. The objective of this conceptual paper is to articulate the progress that has been made in understanding employee motivation and organizational performance, and to suggest how the theory concerning employee motivation and organizational performance may be advanced. We acknowledge the existing limitations of theory development and suggest an alternative research approach. Current motivation theory development is based on conventional quantitative analysis (e.g., multiple regression analysis, structural equation modeling). Since researchers are interested in context and understanding of this social phenomena holistically, they think in terms of combinations and configurations of …

Special Considerations In Auditing Financial Instruments, September 1, 2016; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Financial Reporting Quality Of Chinese Reverse Merger Firms: The Reverse Merger Effect Or The China Effect?, Kun-Chih Chen, Qiang Cheng, Ying Chou Lin, Yu-Chen Lin, Xing Xiao

Research Collection School Of Accountancy

In this paper, we examine why Chinese reverse merger (RM) firms have lower financial reporting quality than U.S. IPO firms. We find that the financial reporting quality of U.S. RM firms is similar to that of matched U.S. IPO firms, but Chinese RM firms exhibit lower financial reporting quality than Chinese ADR firms. We also find that Chinese RM firms exhibit lower financial reporting quality than U.S. RM firms. These results indicate that the use of the RM process is associated with poor financial reporting quality only in firms from China, where legal enforcement and investor protection are weak. In …

Health Care Entities, September 1, 2016; Audit & Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Brokers And Dealers In Securities, September 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Life And Health Insurance Entities, September 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Compilation Of Pro Forma Financial Information; Statement On Standards For Accounting And Review Services 22, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

No abstract provided.

Does The Relation Between Information Quality And Capital Structure Vary With Cross-Country Institutional Differences?, Jeff Zeyun Chen, Chee Yeow Lim, Gerald J. Lobo

Research Collection School Of Accountancy

Prior research based on U.S. data finds that firms with better information quality raise more equity whereas firms with poorer information quality prefer to issue debt when they seek external financing. Little is known about whether the same conclusion holds outside the U.S. and how the country-level institutional environment influences the relation between information quality and capital structure choices. We examine the relation between accounting information quality (measured by earnings precision, accruals quality, and analyst consensus) and financial leverage across 24 countries and whether that relation varies systematically with country-level investor protection and financial orientation. We document a lower financial …

In The Matter Of: 2016 Aicpa Spring Council Meeting, Vol. 2, May 15, 2016, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.

Aicpa Code Of Professional Conduct, Effective December 15, 2014. Updated For All Official Releases Through August 31, 2016, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Sheep Updates 2016, Mick Keogh, David Cornish, Michael Chilvers, Gerry Hinkley, Danielle England, Rosemary Bartle, Brad Wooldridge, Norm Santich, John Young, Ashley Herbert, Jamie Heinrich, Graeme Howie, Bruce Mullan

Sheep Updates

This session covers eleven papers from different authors:

1. Forward, Dr Bruce Mullan, Director Sheep Industry Development, Department of Agriculture and Food Western Australia

2. The Australian sheep industry in 2025, Mick Keogh, Australian Farm Institute

3. Decision making in a risky environment, David Cornish, Cornish Consulting

4. Business Transitioning, Michael Chilvers, Nile Tasmania

5. Advisory Boards in WA Agriculture - making life 'easier' for everyone, Gerry Hinkley, Producer, Tincurrin and Danielle England, Aginnovate

6. Principles of Successful Family Business Succession Strategies, Rosemary Bartle, Succession Planning Facilitator, Rabobank

7. Diversifying the Feedbase...is the …

Csr Reporting And The University, Corbin Wilson

Mahurin Honors College Capstone Experience/Thesis Projects

There is currently no mandatory Corporate Social Responsibility (CSR) reporting standards for institutions of higher learning (universities) in the U.S. There is also no established governing or regulatory body designated with the responsibility of developing CSR reporting standards for universities. In recent years some universities have prepared and released self-reported CSR reports. However these reports may not be complete, much of the information included in the reports could be outdated, and all of it is subject to bias. Without commonly accepted CSR reporting standards, common reporting format, or metrics, it is difficult to compare the CSR efforts of various universities. …