How Relevant Is The Disclosure Of A Ceo Pay Ratio?,
2015
University of Arkansas, Fayetteville
How Relevant Is The Disclosure Of A Ceo Pay Ratio?, Addison Stanfill
Accounting Undergraduate Honors Theses
An aftershock of the so called “Great Recession” in 2008, the Dodd-Frank Wall Street Reform and Consumer Protection Act effective July 21, 2010 aimed to increase the transparency of public companies. Section 953(b) of this act is targeting the transparency of executive and employee compensation by requiring the disclosure of a CEO to median employee pay ratio. This disclosure requirement, set to affect all filings with a fiscal year beginning after January 1, 2017, was a response to the public outcry against excessive CEO compensation. Although it does promote the transparency initiative of the Dodd-Frank Act, this disclosure may be …
Turnover In Public Accounting And Its Effects On The Industry,
2015
Indiana State University
Turnover In Public Accounting And Its Effects On The Industry, Ashley Gentry
University Honors Program
There is a large turnover of employees in the public accounting firms in the United States. This research paper looks at the demographics of the employees that are leaving public accounting and what factors are causing them to leave the industry. It also looks at what kind of an effect this turnover has on the accounting industry. Research was gathered by reading past studies that have been done on this topic, as well as recent articles that have been published by credible sources. The demographics of the employees that are leaving are senior or management level and mostly women. Some …
Omnibus Proposal, November 25, 2015, Comments Are Requested By May 16, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2015, November 25,
2015
University of Mississippi
Omnibus Proposal, November 25, 2015, Comments Are Requested By May 16, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2015, November 25, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Omnibus Proposal, November 25, 2015,
2015
University of Mississippi
Comment Letters On Omnibus Proposal, November 25, 2015, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Auditing Standards Board (Asb) Teleconference Meeting Highlights November 23, 2015,
2015
University of Mississippi
Auditing Standards Board (Asb) Teleconference Meeting Highlights November 23, 2015, Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb), Conference Call, November 23, Meeting Agenda,
2015
University of Mississippi
Auditing Standards Board (Asb), Conference Call, November 23, Meeting Agenda, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Improving Transparency And Effectiveness Of Peer Review, November 10, 2015, Comments Are Requested By January 31, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2015, November 10, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Improving Transparency And Effectiveness Of Peer Review, November 10, 2015,
2015
University of Mississippi
Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Improving Transparency And Effectiveness Of Peer Review, November 10, 2015, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Responsible Accounting For Stakeholders,
2015
University of Richmond
Responsible Accounting For Stakeholders, Jeffrey S. Harrison, Joyce Van Der Van Der Laan Smith
Accounting Faculty Publications
Through a critique of existing financial theory underlying current accounting practices, and reapplication of this theory to a broad group of stakeholders, this paper lays a normative foundation for a revised perspective on the responsibility of the public accounting profession. Specifically, we argue that the profession should embrace the development of standards for reporting information important to a broader group of stakeholders than just investors and creditors. The FASB has recently moved in the opposite direction. Nonetheless, an institution around accounting for stakeholders continues to grow, backed by a groundswell of support from many sources. Based on institutional theory, we …
Purchased Goodwill And Its Accounting Treatment,
2015
Technological University Dublin
Purchased Goodwill And Its Accounting Treatment, Terence Sheridan
The ITB Journal
When a company decides to purchase another company or enterprise, the consideration paid will, in many cases, exceed the total of the separate valuation of each of the assets and liabilities of the company or enterprise being purchased. The extent of the premium paid is sometimes dependent on the growth potential of the company in question. In other cases, the premium is linked to the possibilities for cost-cutting when synergies between the existing and new companies are exploited. Occasionally, the fact that a company has an established reputation or an established customer base will result in a considerable premium being …
Insider Trading Restrictions And Corporate Risk-Taking,
2015
Singapore Management University
Insider Trading Restrictions And Corporate Risk-Taking, Yuanto Kusnadi
Research Collection School Of Accountancy
This paper examines the effect of insider trading restrictions on corporate risk-taking. Using a cross-country sample of 38 countries over the 1990 to 2003 period, we find that corporate risk-taking is positively related to insider trading restrictions. This finding is robust to alternative regression specifications and sample periods, to the use of alternative measures of insider trading restrictions and risk-taking incentives, and to controls for possible endogeneity. Further investigation suggests that the relation between insider trading restrictions and corporate risk-taking is influenced by cross-sectional differences in stock market development and legal origin, and that the increase in risk-taking is beneficial …
Cpa Firm Gender Survey, November 2015,
2015
University of Mississippi
Cpa Firm Gender Survey, November 2015, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Code Of Professional Conduct,Effective December 15, 2014. Updated For All Official Releases Through October 26, 2015,
2015
University of Mississippi
Aicpa Code Of Professional Conduct,Effective December 15, 2014. Updated For All Official Releases Through October 26, 2015, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
The Intersection Of Tech And Accounting,
2015
Singapore Management University
The Intersection Of Tech And Accounting, Poh Sun Seow
Research Collection School Of Accountancy
No abstract provided.
Fall Meeting Of Council, October 19-21, 2015, Kapalua, Maui, Hi, Volume 1-Continued,
2015
University of Mississippi
Fall Meeting Of Council, October 19-21, 2015, Kapalua, Maui, Hi, Volume 1-Continued, American Institute Of Certified Public Accountants. Council
Association Sections, Divisions, Boards, Teams
No abstract provided.
Fall Meeting Of Council, October 19-21, 2015, Kapalua, Maui, Hi, Volume 2,
2015
University of Mississippi
Fall Meeting Of Council, October 19-21, 2015, Kapalua, Maui, Hi, Volume 2, American Institute Of Certified Public Accountants. Council
Association Sections, Divisions, Boards, Teams
No abstract provided.
Fall Meeting Of Council, October 19-21, 2015, Kapalua, Maui, Hi, Volume 1,
2015
University of Mississippi
Fall Meeting Of Council, October 19-21, 2015, Kapalua, Maui, Hi, Volume 1, American Institute Of Certified Public Accountants. Council
Association Sections, Divisions, Boards, Teams
No abstract provided.
Is Institutional Ownership Related To Corporate Social Responsibility? The Nonlinear Relation And Its Implication For Stock Return Volatility,
2015
Santa Clara University
Is Institutional Ownership Related To Corporate Social Responsibility? The Nonlinear Relation And Its Implication For Stock Return Volatility, Maretno Harjoto, Hoje Jo, Yongtae Kim
Accounting
This study examines the relation between corporate social responsibility (CSR) and institutional investor ownership, and the impact of this relation on stock return volatility. We find that institutional ownership does not strictly increase or decrease in CSR; rather, institutional ownership is a concave function of CSR. This evidence suggests that institutional investors do not see CSR as strictly value-enhancing activities. Institutional investors adjust their percentage of ownership when CSR activities go beyond the perceived optimal level. Employing the path analysis, we also examine the mediating effect of institutional ownership on the relation between CSR and stock return volatility. We find …
Auditing Standards Board (Asb), October 13-15, 2015, Meeting Agenda, New Orleans, La,
2015
University of Mississippi
Auditing Standards Board (Asb), October 13-15, 2015, Meeting Agenda, New Orleans, La, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting Highlights October 13-15, 2015 New Orleans, La,
2015
University of Mississippi
Auditing Standards Board (Asb) Meeting Highlights October 13-15, 2015 New Orleans, La, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
