Foreign Tax Credit Pooling System: Is It Always Better? (Part 1 Of 3),
2015
Singapore Management University
Foreign Tax Credit Pooling System: Is It Always Better? (Part 1 Of 3), Teng Aun Khoo, Clement Kai Guan Tan
Research Collection School Of Accountancy
Presently, there are two systems under which the FTC can be granted subject to satisfying certain conditions 1. FTC source-by-source and country-by-country system (SCS), and 2. FTC pooling system (PS) Under the SCS of computing the FTC, the excess of FTP over the STP on one type of FI (say dividend income) from a foreign country cannot be used to setoff against the excess of STP over the FTP on any other FI. Under the PS, any excess of Foreign Tax Paid (FTP) over the Singapore Tax Payable (STP) on one type of Foreign Income from a foreign country can …
Ceo Characteristics And The Choice Of Using Non-Financial Performance Measures In Compensation Contracts,
2015
Virginia Commonwealth University
Ceo Characteristics And The Choice Of Using Non-Financial Performance Measures In Compensation Contracts, Melloney C. Simerly Ph.D.
Theses and Dissertations
This study examines how CEO characteristics influence the decision to use non-financial performance measures (NFPM) in compensation contracts. Specifically, I examine the CEO characteristics: gender, age, tenure, risk-aversion, overconfidence, and sensitivity of wealth. Using trait theory and the extant literature examining NFPM, females, age, tenure, and risk-aversion are expected to be positively associated with the use of NFPM while competing hypotheses are presented for overconfidence and sensitivity of wealth. Employing a two-way fixed effects method, controlling for fixed effects at the firm and year level, I find that female CEOs are positively associated with the use of NFPM because of …
Pcaob Standards And Related Rules As Of January 2015,
2015
University of Mississippi
Pcaob Standards And Related Rules As Of January 2015, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
The Comovement Of Investor Attention,
2015
Brigham Young University - Provo
The Comovement Of Investor Attention, Michael S. Drake, Darren T. Roulstone, Jared Jennings, Jacob Thornock
Faculty Publications
Prior literature has documented that investor attention and constraints on that attention are associated with the pricing of stocks. We introduce the concept of attention comovement, which is the extent to which investor attention for a firm is explained by attention paid to the firm’s industry and the market in general. We find that attention comovement is non-trivial for the average firm and is related to firm characteristics, such as size and visibility. We also find that the comovement of investor attention has market consequences, in that it is positively associated with excess stock return comovement. Finally, we show that …
Taking The Long Way Home: U.S. Tax Evasion And Offshore Investments In U.S. Equity And Debt Markets,
2015
Massachusetts Institute of Technology
Taking The Long Way Home: U.S. Tax Evasion And Offshore Investments In U.S. Equity And Debt Markets, Michelle Hanlon, Edward L. Maydew, Jacob Thornock
Faculty Publications
We empirically investigate one form of illegal investor-level tax evasion and its effect on foreign portfolio investment. In particular, we examine a form of round-tripping tax evasion in which U.S. individuals hide funds in entities located in offshore tax havens and then invest those funds in U.S. securities markets. Employing Becker’s (1968) economic theory of crime, we identify the tax evasion component by examining how foreign portfolio investment varies with changes in the incentives to evade and the risks of detection. To our knowledge, this is the first empirical evidence of investorlevel tax evasion affecting cross-border equity and debt investment.
General Accounting And Auditing Developments, 2015/16; Audit Risk Alerts,
2015
University of Mississippi
General Accounting And Auditing Developments, 2015/16; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
10 Steps To A Digital Practice In The Cloud : New Levels Of Cpa Firm Workflow Efficiency,
2015
University of Mississippi
10 Steps To A Digital Practice In The Cloud : New Levels Of Cpa Firm Workflow Efficiency, John H. Higgins, Bryan L. Smith
Guides, Handbooks and Manuals
No abstract provided.
Accounting And Financial Reporting Guidelines For Cash- And Tax-Basis Financial Statements; Aicpa Practice Aid Series,
2015
University of Mississippi
Accounting And Financial Reporting Guidelines For Cash- And Tax-Basis Financial Statements; Aicpa Practice Aid Series, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Adviser's Guide To Health Care, Volume 1: An Era Of Reform—The Four Pillars,
2015
University of Mississippi
Adviser's Guide To Health Care, Volume 1: An Era Of Reform—The Four Pillars, Robert James Cimasi, Todd A. Zigrang
Guides, Handbooks and Manuals
No abstract provided.
Organizational Strategies: Retaining And Developing Women Leaders (Toolkit),
2015
University of Mississippi
Organizational Strategies: Retaining And Developing Women Leaders (Toolkit), Mary L. Bennett, American Institute Of Certified Public Accountants> Women’S Initiatives Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
Codification Of Statements On Standards For Attestation Engagements, As Of January 2015, Numbers 1 To 17,
2015
University of Mississippi
Codification Of Statements On Standards For Attestation Engagements, As Of January 2015, Numbers 1 To 17, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Codification Of Statements On Auditing Standard, Numbers 122 To 129, As Of January 2015,
2015
University of Mississippi
Codification Of Statements On Auditing Standard, Numbers 122 To 129, As Of January 2015, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Codification Of Statements On Standards For Accounting And Review Services As Of January 2015, Numbers 1 To 21,
2015
University of Mississippi
Codification Of Statements On Standards For Accounting And Review Services As Of January 2015, Numbers 1 To 21, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Not-For-Profit Entities Industry Developments - 2015; Audit Risk Alerts,
2015
University of Mississippi
Not-For-Profit Entities Industry Developments - 2015; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Health Care Industry Developments - 2015/16; Audit Risk Alerts,
2015
University of Mississippi
Health Care Industry Developments - 2015/16; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans Industry Developments - 2015; Audit Risk Alerts,
2015
University of Mississippi
Employee Benefit Plans Industry Developments - 2015; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans, January 1, 2015; Audit And Accounting Guide,
2015
University of Mississippi
Employee Benefit Plans, January 1, 2015; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Government Auditing Standards And Single Audit Developments - 2015/16; Audit Risk Alerts,
2015
University of Mississippi
Government Auditing Standards And Single Audit Developments - 2015/16; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Relationship Between Organizational Commitment And Turnover Intentions Among Healthcare Internal Auditors,
2015
Walden University
Relationship Between Organizational Commitment And Turnover Intentions Among Healthcare Internal Auditors, Mouhamadou Thile Sow
Walden Dissertations and Doctoral Studies
Insufficient auditing staff has become a challenge facing internal auditing in the healthcare industry. Auditors' turnover rates range from 13.4% to 46.6% in the United States based on the type of organization. The purpose of this correlational study was to examine the relationship between affective commitment, continuance commitment, normative commitment, and turnover intention among auditors. Self-determination theory of motivation was the theoretical framework for examining the employee turnover problem. A random sample of 92 internal auditors was administered the TCM Employee Commitment Survey and Turnover Intention Scales. The model as a whole was able to significantly predict turnover intentions, F(3, …
Narrowing The Gap Of Financial Fraud Detection In Corporations,
2015
Walden University
Narrowing The Gap Of Financial Fraud Detection In Corporations, Solomon Aborbie
Walden Dissertations and Doctoral Studies
Business leaders remain exposed to financial and accounting fraud as well as loss of profitability, despite the dictates of the SOX Act of 2002. The most challenging aspect of corporate management is the unexpected nature of an emerging, existing, or an inherent financial risk. Guided by the evolution of fraud theory, this exploratory case study's purpose was to identify and explore the financial management strategies that corporate financial managers need to adequately protect investors. Twenty participants from a population group of corporate auditors of Fortune 1000 corporations within 70 miles of Columbus, Ohio provided input for this study. Data from …
