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.
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.
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.
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.
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 …
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.
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 …
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 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.
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.
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.
Academy Of Accounting Historians Business Meeting At The 2015 Annual Conference Of The American Accounting Association. Minutes,
2015
University of Mississippi
Academy Of Accounting Historians Business Meeting At The 2015 Annual Conference Of The American Accounting Association. Minutes, Stephanie D. Moussalli
Accounting Historians Notebook
At the 2015 Annual Conference of the American Accounting Association Hyatt Regency Hotel, Chicago, IL, West Tower/Bronze Level/Water Tower Rm Sunday, August 9, 2015 7:00 PM to 8:00 PM
Mississippi Spurs Tax History Research,
2015
University of Mississippi
Mississippi Spurs Tax History Research, Andrew D. Sharp
Accounting Historians Notebook
This study found no linkage in Vicksburg, Natchez and Mobile between the jib window architectural feature and property tax avoidance during the antebellum period. Jib windows were not utilized to avoid a tax on the number of doors.
Sarah A. Holmes Awarded Life Membership,
2015
University of Mississippi
Sarah A. Holmes Awarded Life Membership
Accounting Historians Notebook
The Academy was honored to name Sarah A. Holmes a Life Member of the Academy for her extensive involvement with the Academy, her successful career and her support of accounting history research.
