Developments In Preparation, Compilation, And Review Engagements, 2016/17,
2016
University of Mississippi
Developments In Preparation, Compilation, And Review Engagements, 2016/17, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans, January 1, 2016; Audit And Accounting Guide,
2016
University of Mississippi
Employee Benefit Plans, January 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Revenue Recognition : Accounting And Auditing Considerations, 2016/17; Alert,
2016
University of Mississippi
Revenue Recognition : Accounting And Auditing Considerations, 2016/17; Alert, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Entities Industry Developments - 2016; Audit Risk Alerts,
2016
University of Mississippi
Not-For-Profit Entities Industry Developments - 2016; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Codification Of Statements On Standards For Attestation Engagements (Including Statements On Standards For Attestation Engagements [Clarified]), Numbers 1-18, As Of January 2016,
2016
University of Mississippi
Codification Of Statements On Standards For Attestation Engagements (Including Statements On Standards For Attestation Engagements [Clarified]), Numbers 1-18, As Of January 2016, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Pcaob Standards And Related Rules, Volume 1, As Of January 2016, Auditing — Reorganized, Auditing,
2016
University of Mississippi
Pcaob Standards And Related Rules, Volume 1, As Of January 2016, Auditing — Reorganized, Auditing, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Pcaob Standards And Related Rules, Volume 2, As Of January 2016, Attestation, Ethics & Independence, Quality Control, Pcaob Staff Guidance, Select Rules Of The Board, Select Pcaob Releases,
2016
University of Mississippi
Pcaob Standards And Related Rules, Volume 2, As Of January 2016, Attestation, Ethics & Independence, Quality Control, Pcaob Staff Guidance, Select Rules Of The Board, Select Pcaob Releases, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Government Auditing Standards And Single Audit Developments, 2016/17; Audit Risk Alerts,
2016
University of Mississippi
Government Auditing Standards And Single Audit Developments, 2016/17; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
The Impact Of International Financial Reporting Standards On Key Financial Indicators Of Canadian Companies,
2016
Walden University
The Impact Of International Financial Reporting Standards On Key Financial Indicators Of Canadian Companies, Clint W. Smith
Walden Dissertations and Doctoral Studies
Companies throughout the world use different methods for reporting their financial information to capital market investors and regulators. These different methods have caused financial reporting of statements to become less transparent, has increased adjustment errors and forecasting errors, and has reduced investor confidence. As a result, the International Accounting Standards Board created International Financial Reporting Standards (IFRS) to establish a global standard. Currently, 140 jurisdictions worldwide have implemented IFRS. The purpose of this study was to examine the effectiveness of IFRS on 248 Canadian companies and to analyze whether the 2011 implementation of IFRS affected corporate stock prices, key financial …
Examining Small Business Adoption Of Computerized Accounting Systems Using The Technology Acceptance Model.,
2016
Walden University
Examining Small Business Adoption Of Computerized Accounting Systems Using The Technology Acceptance Model., Alan D. Rogers
Walden Dissertations and Doctoral Studies
Small business owners who fail to adopt modern technology risk placing themselves at a competitive disadvantage. Drawing on Davis's technology acceptance model, the purpose of this study was to examine how small business owners in Central Ohio come to accept and use computerized accounting systems (CAS). The research question addressed the correlation between perceived ease of use, perceived usefulness, and the intent to adopt CAS using multiple linear regression. Data were collected using a survey mailed to 347 small business owners which yielded a sample size of 71 respondents. Results showed a positive correlation between perceived ease of use, perceived …
Effects Of Management Control Systems And Strategy On Performance Of Minority-Owned Businesses,
2016
Walden University
Effects Of Management Control Systems And Strategy On Performance Of Minority-Owned Businesses, Raymond Onyema Obinozie
Walden Dissertations and Doctoral Studies
This study addressed the perceived relationships among management control systems, business strategy, and organizational performance in U.S. minority-owned manufacturing businesses. Hofer's contingency theory provided a framework for the study, which included a quantitative, survey-based correlational design. Research questions focused on the relationship between financial- and nonfinancial-based management control systems as well as low-cost leadership and differentiation strategies, and how these practices impacted organizational performance. A random sample of 1,000 participants was selected from a population of 2,583 minority-owned manufacturing businesses in the United States. Results of the principal component analysis, Pearson's zero order correlation coefficient, and multiple regression analysis indicated …
The Effect Of Board Independence On Information Asymmetry,
2016
Singapore Management University
The Effect Of Board Independence On Information Asymmetry, Beng Wee Goh, Jimmy Lee, Jeffrey Ng, Kevin Ow Yong
Research Collection School Of Accountancy
Boards have an important role in ensuring that investors’ interests are protected. Our paper first examines whether the independence of a firm's board affects information asymmetry among investors. We provide evidence that greater board independence leads to lower information asymmetry. Next, we provide evidence that more voluntary disclosure and greater analyst coverage are two underlying mechanisms via which greater board independence reduces information asymmetry. Of the two mechanisms, we find that analyst coverage is more significant in influencing how board independence affects information asymmetry. Overall, our paper contributes to a better understanding of the effect of board independence on information …
Analyzing The Analysts: The Effect Of Technical And Social Skills On Analyst Career,
2016
Singapore Management University
Analyzing The Analysts: The Effect Of Technical And Social Skills On Analyst Career, Congcong Li, An-Ping Lin, Hai Lu
Research Collection School Of Accountancy
This paper investigates how technical and social skills of financial analysts affect theirperformance and career advancement. Using a sample of LinkedIn profiles of financial analysts,we document that analysts with good social skill, proxied by the number of social connections,generate more accurate earnings forecasts and produce more informative stock recommendations.These analysts are also more likely to be voted as All-Star analysts and to move to high-statusbrokers when changing jobs. However, the effect of technical skills, proxied by the quantitativeskills disclosed on LinkedIn, only affect earnings forecast accuracy. The analysts with technicalskills are indifferent in the likelihood of being voted as star …
Using Unstructured And Qualitative Disclosures To Explain Accruals,
2016
Washington University in St. Louis
Using Unstructured And Qualitative Disclosures To Explain Accruals, Richard Frankel, Jared Jennings, Joshua A. Lee
Faculty Publications
We examine the usefulness of support vector regressions (SVRs) in assessing the content of unstructured, qualitative disclosures by relating MD&A-based SVR-accrual estimates (MD&Aaccruals) to actual accruals. We find that MD&A accruals explain a statistically and economically significant portion of firm-level accruals and identify more persistent accruals. We find that the explanatory power of MD&A accruals is higher for more readable 10Ks, thereby providing evidence for the construct validity of the readability measures. To highlight the flexibility of the SVR method, we apply it to other dependent variables and disclosures. We find that MD&A-based cash-flow forecasts produced by SVR predict next …
The Effect Of Increased Regulation On Option Use Within The Information Technology Industry,
2016
Claremont McKenna College
The Effect Of Increased Regulation On Option Use Within The Information Technology Industry, Ahmed H. Eltamami
CMC Senior Theses
Exorbitant executive compensation packages have drawn large criticism from the public eye and with the recent financial crisis and the previous tech bubble opinion on executive incentives has forced government institutions to respond. Over the past two decades the SEC and FASB have aimed to respond to the public and with three large regulation changes in the 2000s, pay for performance compensation has gone through many changes. In this study I build on previous work in an attempt to answer whether or not executives within the Information Technology industry have seen a larger decline in option compensation when compared to …
Obscure U: Complexity And Complicity In For-Profit University Financial Statements,
2016
Claremont McKenna College
Obscure U: Complexity And Complicity In For-Profit University Financial Statements, Caroline R. Counts
CMC Senior Theses
The prominence and size of For Profit Universities (FPUs) today has led to increased regulation and oversight. One important regulation is the 90/10 rule which states that FPUs cannot receive more than 90% of their revenue from government Title IV funds. The regulations require publicly traded For Profit Universities to not only comply with the 90/10 rule but also to disclose their score on their financial statements. There however, is little research studying the quality of these disclosures. My paper studies the readability and complexity of the 90/10 score disclosure in relation to the 90/10 score. My findings suggest that …
Delta Air Lines: A Financial Analysis And Corresponding Recommendations For Delta Air Lines, Inc.,
2016
University of Mississippi. Sally McDonnell Barksdale Honors College
Delta Air Lines: A Financial Analysis And Corresponding Recommendations For Delta Air Lines, Inc., Emily Bush
Honors Theses
This alternative thesis project is a financial analysis of Delta Air Lines, Inc. Utilizing the 10-K Financial Statements from 2009 to 2013, along with some correlating outside resources, a full business and financial analysis was completed. Starting with the business background and operations, and then working into analysis of the Financial Statements, corresponding recommendations were created for tax, audit and advisory planning strategies.. The bulk of the analysis utilized the 10-K data provided by the SEC, only using minimal other resources for background research. The research found that since filing Chapter 11 bankruptcy Delta Air Lines has improved substantially. Delta's …
A Multi-Dimensional Evaluation And Strategic Exploration Of Institutional Investing With Focus On State Street Corporation,
2016
University of Mississippi. Sally McDonnell Barksdale Honors College
A Multi-Dimensional Evaluation And Strategic Exploration Of Institutional Investing With Focus On State Street Corporation, Jack Badger
Honors Theses
This report examines State Street Corporation in a way similar to that of a professional in an advisory role. Included in this analysis is a brief history of the firm, financial ratio analysis and implications, audit and tax recommendations, and tools to help improve State Street's strategic outlook and outlast its competitors.  
Food With Integrity: A Financial Analysis Of Chipotle Mexican Grill,
2016
University of Mississippi. Sally McDonnell Barksdale Honors College
Food With Integrity: A Financial Analysis Of Chipotle Mexican Grill, Kaylie M. Rowell
Honors Theses
For the accounting alternative thesis, we were to pick a publicly traded company domiciled in the U.S that we were interested in and research their financials, business, and industry. I chose Chipotle Mexican Grill due to their unique restaurant brand. Chipotle's Food with Integrity campaign makes up their main brand, but brings the issue of finding enough suppliers to meet their needs. If Chipotle has to use processed food to fulfill the lack of the natural, organic food then they will eventually lose their customer's trust. Chipotle has also expanded globally so there are always issues that appear when dealing …
An Experimental Investigation Of The Effects Of Contract Frame And Discretion In Performance Evaluation On Effort,
2016
University of Kentucky
An Experimental Investigation Of The Effects Of Contract Frame And Discretion In Performance Evaluation On Effort, Robert Ewing
Theses and Dissertations--Accountancy
The design of incentive compensation plans is critical to a company’s success. This study develops and validates a theoretical model to examine how incentive contract framing affects effort. This study uses an experiment to observe the effect of the manipulation of incentive contract frame and the presence or absence of principal discretion in performance evaluation on effort. The results of the experiment show that when principal discretion in performance evaluation is absent, penalty contracts induce greater effort than bonus contracts. The results of the experiment also demonstrate that the interaction of principal discretion in performance evaluation and contract frame influences …
