Accounting Commons^™

Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Peer Reviewer Performance, Disagreements And Qualifications, November 18, 2014, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Educating The Auditors: Recommendations For Addressing General, Behavioral Competency Needs In Collegiate Accounting Programs, Charles T. Saunders

Learning Showcase 2014

The continuing evolution of the business world has a direct impact on the landscape and curriculum of higher education, where business professionals are trained. The needs of the business world influence not only what is taught (i.e., business curriculum content), but also how we, as educators, teach foundational skills and core competencies.

Recent research published by the Institute of Internal Auditors Research Foundation suggests that there is a discrepancy between stakeholders’ and auditors’ perceptions of internal auditor competency levels and value to the organization. The survey identified the following four competencies with the lowest ratings overall:

1. Conflict Resolution/Negotiation Skills;
2. Business …

Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Preparation Of Financial Statements Performed Under Ssars And The Impact On Enrollment In And The Scope Of Peer Review, November 18, 2014, Comments Are Requested By January 2, 2015;Exposure Draft (American Institute Of Certified Public Accountants), 2014, November 14, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Auditor Switching For Opinion Shopping, And Subsequnt Audit Quality And Audit Fee: Evidence From Post-Sox Period, Jong-Hag Choi, Heesun Chung, Catherine Heyjung Sonu, Yoonseok Zang

Research Collection School Of Accountancy

Theory suggests that firms engage in opinion shopping to obtain better audit opinions. However, there is scarce evidence on the economic consequences of the opinion shopping behaviors. In this paper, we examine the effect of auditor switches for opinion shopping on audit quality and audit fees. Using 30,333 firm-year observations over the 2004-2012 period in the U.S., we first document evidence that firms switch their auditors in search for better audit opinions. Next, we find that the audit quality of clients that switch auditors for opinion shopping is significantly lower than that of clients that did not switch auditors or …

Raising The Bar 2: Challenges To Productivity Initiatives In The Finance And Accounting Function, Clarence Goh

Research Collection School Of Accountancy

Faced with a tightening labour supply, raising productivity has become an increasingly important issue for manybusinesses in Singapore. To understand how this impacts on the F&A functions of businesses, the Instituteof Singapore Chartered Accountants (ISCA) collaborated with Robert Half to survey over 550 senior financeexecutives in Singapore and also the region to understand the focus of F&A functions of businesses andcorporations regarding raising productivity and effectiveness. Our findings are presented in a series of three reportswith the following themes – (1) Trends in implementing productivity initiatives, (2) Challenges faced in implementingproductivity initiatives, and (3) Essential skills and training needed to …

Edmonson County, Kentucky - Account Books (Mss 550), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 550. Account book for H.E. James & Co., a general store, at Johnson's Mill, Edmonson County, Kentucky, and S.T. Brooks, a general store in Brownsville, Edmonson County, Kentucky. Includes two loose items removed from the Brooks ledger.

The Implications Of Regional And National Demographic Projections For Future Gms Costs In Ireland Through To 2026, Aisling Conway Lenihan, Martin Keneally, Noel Woods, Andreas Thummel, Marie Ryan

Dept. of Management & Enterprise Publications

As the health services in Ireland have become more resource-constrained, pressure has increased to reduce public spending on community drug schemes such as General Medical Services (GMS) drug prescribing and to understand current and future trends in prescribing. The GMS scheme covers approximately 37% of the Irish population in 2011 and entitles them, inter alia, to free prescription drugs and appliances. This paper projects the effects of future changes in population, coverage, claims rates and average claims cost on GMS costs in Ireland.

Auditing Standards Board (Asb), October 21-23, 2014, Meeting Agenda, New York, Ny, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb) Meeting, October 21-23, 2014, New York, Ny; Highlights (Asb) Meeting, October 21-23, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Official Releases: Council Resolution Concerning The Form Of Organization And Name Rule" Set Out In Appendix B To The Aicpa Code Of Professional Conduct, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

Council voted on October 19, 2014 to approve changes to the "Council Resolution Concerning the Form of Organization and Name Rule" Set out in Appendix B to the AICPA Code of Professional Conduct.

Fall Meeting Of Council, October 19 - 21, 2014, Volume 1, The Westin Copley Place, 10 Huntington Avenue Boston, Ma 02116, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Fall Meeting Of Council, October 19 - 21, 2014, Volume 2, The Westin Copley Place, 10 Huntington Avenue Boston, Ma 02116, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

A Bridge To Nowhere And Other Financial Issues, Annetta M. Gibson

Faculty Publications

PowerPoint presentation for the Lake Union Trust Services Seminar, October 19-22, 2014

Fall Meeting Of Council, October 19 - 21, 2014, Volume 2 With Index, The Westin Copley Place, 10 Huntington Avenue Boston, Ma 02116, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Does The Adoption Of Ifrs Affect Corporate Social Disclosure In Annual Reports?, Joyce Van Der Van Der Laan Smith, Andrea L. Gouldman, Rasoul H. Tondkar

Accounting Faculty Publications

In this exploratory study we investigate the impact of the implementation of IFRS on corporate social disclosures (CSD) within the context of stakeholder theory. We measure the level of CSD in annual reports using a disclosure instrument based on the United Nations Conference on Trade and Development report “Guidance on Corporate Responsibility Indicators in Annual Reports”. We find that IFRS adoption had a differential effect on CSD based on a firm's institutional setting i.e., the stakeholder–management relationship prevalent in their institutional environment. Firms in the stakeholder countries did not have a significant change in the level of CSD following the …

Hands On Learning Of Automated Accounting Information Systems In The Cloud?, Mary Kay Copeland

Business Faculty/Staff Publications

No abstract provided.

Academy Loses Past President, Life Member, Edward N. Coffman, Academy Of Accounting Historians

Accounting Historians Notebook

Edward “Ed” Coffman grew up in the small town of West Point, Virginia. After graduating from high school he worked at the local paper mill with other members of his family, including his father. When Coffman decided to attend college in 1962, he became the first in his family to do so.

Academy Of Accounting Historians Business Meeting At The 2014 Annual Conference Of The American Accounting Association, Minutes, Stephanie D. Moussalli

Accounting Historians Notebook

ACADEMY OF ACCOUNTING HISTORIANS BUSINESS MEETING At the 2014 Annual Conference of the American Accounting Association Atlanta Marriott Marquis Hotel, Atlanta, Georgia Lobby Level, Room 503 Sunday, August 3, 2014 7:00 PM to 8:00 PM MINUTES

Treasure Worth Sharing From The 1950s, Andrew D. Sharp, Taylor A. Webre

Accounting Historians Notebook

It was a copy of the 1956 American Accounting Association publication, Index to The Accounting Review: 1951-1955. Part II of the booklet consists of a Book Review Index of The Accounting Review for volumes XXVI to XXX, covering the five years of 1951 to 1955. On page 33, the category History reflects five books on accounting history.

Sargiacomo, Servalli, Andrei Win 2014 Thomas J. Burns Biographical Research Award

Accounting Historians Notebook

For their biographical paper, “Fabio Besta: accounting thinker and accounting history pioneer”, focused on Fabio Besta, the so-called "unsurpassed Master" of the Italian tradition. The group portrays Fabio Besta as both a brilliant accounting thinker and an accounting history pioneer as revealed in his publication of a monumental milestone in accounting history called "La Ragioneria".