Aicpa Code Of Professional Conduct Effective December 15, 2014 (Early Implementation Permitted). [Contents As Of September 24, 2014],
2014
University of Mississippi
Aicpa Code Of Professional Conduct Effective December 15, 2014 (Early Implementation Permitted). [Contents As Of September 24, 2014], American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Accounting For Derivative Instruments And Hedging Activities,
2014
Embry-Riddle Aeronautical University
Accounting For Derivative Instruments And Hedging Activities, Veliota Drakopoulou
Business Administration - Worldwide
The goal of this research was to investigate the reasons behind the plethora of amendments of the FASB Accounting Pronouncements for Financial Instruments from 2002 to 2008. Entities have communicated their apprehensions that the existent disclosure requirements in SFAS No. 133, “Accounting for Derivative Instruments and Hedging Activities”, do not furnish sufficient input about how derivative and hedging activities influence an entity’s financial position, financial performance, and cash flows. Correspondently, in 2008 the FASB issued Statement No. 161, “Disclosures about Derivative Instruments and Hedging Activities—an amendment of FASB Statement No. 133”. The purpose of the study was to investigate the …
Comment Letters On Proposed Statement On Standards For Attestation Engagements, September 18, 2014, Comments Are Requested By December 18, 2014; Reporting On An Examination Of Controls At A Service Organization Relevant To User Entities’ Internal Control Over Financial Reporting: Clarification And Recodification, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Standards For Attestation Engagements, September 18, 2014, Comments Are Requested By December 18, 2014; Reporting On An Examination Of Controls At A Service Organization Relevant To User Entities’ Internal Control Over Financial Reporting: Clarification And Recodification; Exposure Draft (American Institute Of Certified Public Accountants), 2014, September 18, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards, An Audit Of Internal Control Over Financial Reporting That Is Integrated With An Audit Of Financial Statements, September 10, 2014, Comments Are Requested By December 10, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, September 10, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, An Audit Of Internal Control Over Financial Reporting That Is Integrated With An Audit Of Financial Statements, September 10, 2014,
2014
University of Mississippi
Comment Letters On Proposed Statement On Auditing Standards, An Audit Of Internal Control Over Financial Reporting That Is Integrated With An Audit Of Financial Statements, September 10, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Board Interlocks And The Diffusion Of Disclosure Policy,
2014
Santa Clara University
Board Interlocks And The Diffusion Of Disclosure Policy, Ye Cai, Dan S. Dhaliwal, Yongtae Kim, Carrie Pan
Accounting
We examine whether board connections through shared directors influence firm disclosure policies. To overcome endogeneity challenges, we focus on an event that represents a significant change in firm disclosure policy: the cessation of quarterly earnings guidance. Our research design allows us to exploit the timing of director interlocks and therefore differentiate the director interlock effect on disclosure policy contagion from alternative explanations, such as endogenous director-firm matching or strategic board stacking. We find that firms are more likely to stop providing quarterly earnings guidance if they share directors with previous guidance stoppers. We also find that director-specific experience from prior …
Health Care Entities, September 1, 2014; Audit & Accounting Guide,
2014
University of Mississippi
Health Care Entities, September 1, 2014; Audit & Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Do Loan Loss Reserves Behave Like Capital? Evidence From Recent Bank Failures,
2014
Singapore Management University
Do Loan Loss Reserves Behave Like Capital? Evidence From Recent Bank Failures, Jeffrey Ng, Sugata Roychowdhury
Research Collection School Of Accountancy
Regulatory capital guidelines allow for loan loss reserves to be added back as capital. The evidence in this paper suggests that the influence of loan loss reserves added back as regulatory capital (hereafter referred to as “add-backs”) on bank risk cannot be explained by either economic principles underlying the notion of capital, or accounting principles underlying the recording of reserves. Specifically, we observe that in sharp contrast to the economic notion of capital as a buffer against bank failure risk, add-backs are positively associated with the risk of bank failure during the recent economic crisis. Further the positive association of …
Gaming, September 1, 2014: Audit And Accounting Guide,
2014
University of Mississippi
Gaming, September 1, 2014: Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Special Considerations In Auditing Financial Instruments, September 1, 2014; Audit Guide,
2014
University of Mississippi
Special Considerations In Auditing Financial Instruments, September 1, 2014; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Assessing And Responding To Audit Risk In A Financial Statement Audit; Audit Guide,
2014
University of Mississippi
Assessing And Responding To Audit Risk In A Financial Statement Audit; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Family Firm Research: A Review,
2014
Singapore Management University
Family Firm Research: A Review, Qiang Cheng
Research Collection School Of Accountancy
This article reviews family firm studies in the finance and accounting literature, primarily those conducted using data from the United States and China. Family owners have unique features such as concentrated ownership, long investment horizon, and reputation concerns. Given the distinguishing features of family ownership and control, family firms face unique agency conflicts. We discuss the agency problems in family firms and review the findings of recent family firm studies. We call for more research to understand the unique family effects and encourage more research on Chinese family firms. Part I of the article discusses the fundaments of family firms: …
Comment Letters On Omnibus Proposal Of Revised Interpretations, August 29, 2014,
2014
University of Mississippi
Comment Letters On Omnibus Proposal Of Revised Interpretations, August 29, 2014, Merican Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Omnibus Proposal Of Revised Interpretations, August 29, 2014 Comments Are Requested By October 29, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, August 29,
2014
University of Mississippi
Omnibus Proposal Of Revised Interpretations, August 29, 2014 Comments Are Requested By October 29, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, August 29, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Hays, Joseph Stephen, B. 1956 - Collector (Mss 510),
2014
Western Kentucky University
Hays, Joseph Stephen, B. 1956 - Collector (Mss 510), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Collection 510. Correspondence, business records, account books, and miscellaneous personal papers of members of the Allen, Barner, Savage and Mallory families of Edmonson, Hart and Warren counties in Kentucky.
Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Preparation Of Financial Statements Performed Under Ssars And The Impact On The Scope Of Peer Review, August 18, 2014,
2014
University of Mississippi
Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Preparation Of Financial Statements Performed Under Ssars And The Impact On The Scope Of Peer Review, August 18, 2014, 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: Preparation Of Financial Statements Performed Under Ssars And The Impact On The Scope Of Peer Review, August 18, 2014, Comments Are Requested By October 31, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, August 18, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Improving Organizational Financial Outcomes Through Flexible Leadership,
2014
St. John Fisher University
Improving Organizational Financial Outcomes Through Flexible Leadership, Mary Kay Copeland
Business Faculty/Staff Publications
The importance of both managing and leading is not a new concept. What is lacking is how each is interrelated, what components of each are critical and what combination of leadership and management skills can lead to improved leader effectiveness and organizational financial performance. The Flexible Leadership Theory (FLT) posits that key executives that are flexible leaders are: (a) more effective leaders and (b) able to strategically lead their organizations to achieve greater financial outcomes (Yukl, 2005, 2008). To date, a measurement tool to assess a leader’s propensity to be a flexible leader has not been developed and validated. This …
Here Comes The Auditor!,
2014
Andrews University
Here Comes The Auditor!, Annetta M. Gibson
Faculty Publications
A slide presentation given at the Inter-American Division Seminar in August of 2014
