The Timeliness Of State And Local Governments By Gasb: An Evaluation Of Efficacy Of Financial Reports,
2016
CUNY Borough of Manhattan Community College
The Timeliness Of State And Local Governments By Gasb: An Evaluation Of Efficacy Of Financial Reports, Achraf Seyam, Alexander Hinners, Lauren Freire, Victor Parbat
Publications and Research
In March 2011, the Governmental Accounting Standards Board (GASB) issued a research brief titled “The Timeliness of Financial Reporting by State and Local Governments Compared with the Needs of Users.” This study formally exposed an apparent gap between the time-of-issuance of governmental financial reports and their usefulness according to a large and diverse group of survey participants. According to the GASB in the aforementioned report, nearly a quarter of the government entities take longer than six months to issue their annual reports, with many evidencing release times of a year or more. Comparatively, the users surveyed indicated that report usefulness …
J. W. Ford & Company - Hartford, Kentucky (Mss 595),
2016
Western Kentucky University
J. W. Ford & Company - Hartford, Kentucky (Mss 595), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Collection 595. Account books documenting the financial transactions of the J. W. Ford Company which operated several business interests in Ohio County, Kentucky. The chief industry documented in the account books is the Hartford Roller Mills, which was located near the Rough River in Hartford, Kentucky.
Comment Letters On Proposed Statement On Auditing Standards, Auditor Involvment With Exempt Offering Documents, July 13, 2016,
2016
University of Mississippi
Comment Letters On Proposed Statement On Auditing Standards, Auditor Involvment With Exempt Offering Documents, July 13, 2016, 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, Auditor Involvment With Exempt Offering Documents, July 13, 2016, Comments Are Requested By October 13, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2016, July 13,
2016
University of Mississippi
Proposed Statement On Auditing Standards, Auditor Involvment With Exempt Offering Documents, July 13, 2016, Comments Are Requested By October 13, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2016, July 13, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Gaines Family - Business Records (Sc 3025),
2016
Western Kentucky University
Gaines Family - Business Records (Sc 3025), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 3025. Two account books of Squire C. Gaines, Fayette County, Kentucky, 1875-1878, recording time records, payments to laborers, haulage of stone and other details of work on the Cincinnati Southern Railway; unidentified notebook, 1873, with ideas and sketches for stories; unidentified account book, 1886-1887, recording expenses for individual laborers and merchandise.
The Effect Of Presentation Format On Investor Judgments And Decisions: Does The Effect Differ For Varying Task Demands?,
2016
University of South Florida
The Effect Of Presentation Format On Investor Judgments And Decisions: Does The Effect Differ For Varying Task Demands?, Kevin Agnew
USF Tampa Graduate Theses and Dissertations
This study examines the efficacy of presenting footnotes information in alternative display formats on investors’ judgments and decisions. Non-professional investors play a significant role in the capital markets yet they do not always attend to information contained in footnote disclosures. As a result, nonprofessional investors systematically misprice firms and misallocate resources. Recognizing that increased mandatory and voluntary disclosures create additional challenges for non-professional investors, both the FASB and SEC have actively sought ways to increase the effectiveness of disclosures. I hypothesize that high display proximity, low signal-to-noise presentation formats can increase investors’ attention to and processing of footnote disclosures and …
Proposed Statement On Standards For Accounting And Review Services, Amendment To Statement On Standards For Accounting And Review Services No. 21, Section 90, Review Of Financial Statements, July 6, 2016, Comments Are Requested By September 2, 2016, Exposure Draft (American Institute Of Certified Public Accountants), 2016, July 6, 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 Accounting And Review Services, Amendment To Statement On Standards For Accounting And Review Services No. 21, Section 90, Review Of Financial Statements, July 6, 2016,
2016
University of Mississippi
Comment Letters On Proposed Statement On Standards For Accounting And Review Services, Amendment To Statement On Standards For Accounting And Review Services No. 21, Section 90, Review Of Financial Statements, July 6, 2016, 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 Auditing Standards, The Auditor’S Consideration Of An Entity’S Ability To Continue As A Going Concern, July 5, 2016, Comments Are Requested By September 5, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2016 July 5,
2016
University of Mississippi
Proposed Statement On Auditing Standards, The Auditor’S Consideration Of An Entity’S Ability To Continue As A Going Concern, July 5, 2016, Comments Are Requested By September 5, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2016 July 5, 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, The Auditor’S Consideration Of An Entity’S Ability To Continue As A Going Concern, July 5, 2016, Comments Are Requested By September 5, 2016,
2016
University of Mississippi
Comment Letters On Proposed Statement On Auditing Standards, The Auditor’S Consideration Of An Entity’S Ability To Continue As A Going Concern, July 5, 2016, Comments Are Requested By September 5, 2016, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
A Case Study In The Use And Potential Misuse Of Non-Gaap Financial Measures,
2016
Sacred Heart University
A Case Study In The Use And Potential Misuse Of Non-Gaap Financial Measures, Benoit Boyer, Ralph Lim, Bridget M. Lyons
WCBT Faculty Publications
Firms reporting under US GAAP are allowed to supplement financial information with non-GAAP measures. We examined 6 Firms in the chemical industry and looked at what information was presented (Dow, Du Pont, Monsanto, FMC, PPG, Praxair). We use the 2014 Annual Report so that we would have comparable data for all companies. For 2 firms we looked at numbers presented in Cap IQ and in Bloomberg and compared them to the numbers presented by the company (Dow and Du Pont). The numbers reported by the firms and the analysts differed greatly.
The Effect Of Statement Of Financial Accounting Standards No. 157 Fair Value Measurements On Analysts' Information Environment,
2016
Pennsylvania State University
The Effect Of Statement Of Financial Accounting Standards No. 157 Fair Value Measurements On Analysts' Information Environment, Orie E. Barron, Sung Gon Chung, Kevin Ow Yong
Research Collection School Of Accountancy
This study examines the effect of the adoption of Statement of Financial Accounting Standards No. 157 Fair Value Measurements (hereafter FAS 157) on analysts’ information environment. A major controversy surrounding FAS 157 disclosures is whether Level 3 measurements provide useful information to financial statement readers. We provide evidence suggesting that FAS 157 disclosures regarding Level 3 measurements are able to reduce uncertainty in analysts’ information environment. Our results reveal that the provision of such fair value disclosures is associated with reduced uncertainty regarding future earnings and lower forecast errors. We also find that unrealized gains and losses from fair value …
Seeing Is Believing: Analysts' Corporate Site Visits,
2016
Singapore Management University
Seeing Is Believing: Analysts' Corporate Site Visits, Qiang Cheng, Fei Du, Xin Wang, Yutao Wang
Research Collection School Of Accountancy
This study examines the impact of corporate site visits on analysts’ forecast accuracy based on a sample of such visits to Chinese listed firms during 2009–2012. We find that analysts who conduct visits (“visiting analysts”) have a greater increase in forecast accuracy than other analysts. Consistent with the notion that site visits facilitate analysts’ information acquisition through observing firms’ operations, we find that the results are stronger for manufacturing firms, firms with more tangible assets, and firms with more concentrated business lines. Moreover, we find that the effect of a site visit is greater when the site visit is an …
Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, July 1, 2016; Audit And Accounting Guide,
2016
University of Mississippi
Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, July 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Property And Liability Insurance Entities, July 1, 2016; Audit And Accounting Guide,
2016
University of Mississippi
Property And Liability Insurance Entities, July 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Data Mining Journal Entries For Fraud Detection: A Replication Of Debreceny And Gray's (2010) Techniques,
2016
Singapore Management University
Data Mining Journal Entries For Fraud Detection: A Replication Of Debreceny And Gray's (2010) Techniques, Poh Sun Seow, Pan, Gary, Themin Suwardy
Research Collection School Of Accountancy
The alarming frequency of fraud occurrences suggests that corporations continue to face persistent threat of fraud (Cecchini et al., 2010a; Summers and Sweeney, 1998). According to Association of Certified Fraud Examiner (ACFE)’s 2014 Report, a typical organization may lose five percent of its revenue to fraud every year. As such, the consequences of fraud may impact the shareholders, creditors, auditors and the public’s confidence in the integrity of corporations’ financial systems (Rezaee, 2005).
Designing An Accounting Analytics Course Using Experiential Learning Approach,
2016
Singapore Management University
Designing An Accounting Analytics Course Using Experiential Learning Approach, Pan, Gary, Shankararaman, Venky, Poh Sun Seow, Gan Hup Tan
Research Collection School Of Accountancy
This paper describes an undergraduate accounting analytics course which was delivered based on an experiential learning approach. This accounting analytics course is timely as, with the proliferation of Big Data, several accounting professional bodies have highlighted the importance of developing analytical skills among accounting graduates. The experiential learning approach was adopted because there is a need to equip students with future work skills so as to tackle increasingly complex problems. The professors collaborate with external partners to design a course which combines theory with experiential learning through heavy use of projects involving real world problems. Students rated the course favourably. …
Being Agile To Thrive Amidst Disruptive Digital Innovation,
2016
RMIT University
Being Agile To Thrive Amidst Disruptive Digital Innovation, Say Yen Teoh, Calvin M. L. Chan, Pan, Gary, Mark Goh
Research Collection School Of Accountancy
Firms around the world have been experiencing disruptive digital innovation. Such disruptions affect their business operations and models over time and geography. In this paper, we adopt Lucas and Goh’s (2009) framework of disruption response to examine how do firms achieve agility in responding to disruptive digital innovation. The framework draws on dynamic capability theory, disruptive innovation concept, organizational agility concept and organizational core rigidity concept. This research-in-progress paper aims to conduct an in-depth case study to understand how firms can be agile in responding to disruptive digital innovation. As a case study, this study adds to the growing corpus …
Internal Governance And Real Earnings Management,
2016
Singapore Management University
Internal Governance And Real Earnings Management, Qiang Cheng, Jimmy Lee, Terry J. Shevlin
Research Collection School Of Accountancy
We examine whether internal governance affects the extent of real earnings management in U.S. corporations. Internal governance refers to the process through which key subordinate executives provide checks and balances in the organization and affect corporate decisions. Using the number of years to retirement to capture key subordinate executives’ horizon incentives and using their compensation relative to CEO compensation to capture their influence within the firm, we find that the extent of real earnings management decreases with key subordinate executives’ horizon and influence. The results are robust to alternative measures of internal governance and to various approaches used to address …
Sloof Dan Indentifikasi Kearifan Lokal Dikalangan Pekerja Bangunan,
2016
Jurusan Teknik Arsitektur, Fakultas Teknik, Universitas Halu Oleo Jalan H.E.A Mokodompit Kendari
Sloof Dan Indentifikasi Kearifan Lokal Dikalangan Pekerja Bangunan, Muhammad Zakaria Umar
Jurnal Vokasi Indonesia
Measurement tools service quality is using Serv Quality Method. In this study, we tried to see different gap between students' perceptions of employee performance with the level of interest/expectations of students to an existing service using five indicators Serv Quality. Aspects studied is, reliability aspects, responsiveness aspect, assurance Aspects, empathy aspects, and the tangibles aspects. SBA research object because they become the frontline in shaping the image of the ministry in Program vocational UI. The method used in this research is descriptive analysis method with quantitative approach., ie research that describes a data collection on the observations that have been …
