Preparing For The New Standards In Personal Financial Planning,
2014
University of Mississippi
Preparing For The New Standards In Personal Financial Planning, Clark M. Blackman Ii, Dirk Edwards
Guides, Handbooks and Manuals
This sample article is for use by CPA state societies to help members prepare to implement the Statement on Standards in PFP Services in practice.
Regulations Governing Practice Before The Internal Revenue Service; Treasury Department Circular 230 (Rev. 6-2014),
2014
University of Mississippi
Regulations Governing Practice Before The Internal Revenue Service; Treasury Department Circular 230 (Rev. 6-2014), United States. Internal Revenue Service
Federal Publications
No abstract provided.
Fraudsters, Churches, Economy, And The Expectations Gap: Applying Trends Of Occupational Fraud To An Assurance Engagement Team Plan And Fraud-Prevention Client Proposal,
2014
University of Mississippi. Sally McDonnell Barksdale Honors College
Fraudsters, Churches, Economy, And The Expectations Gap: Applying Trends Of Occupational Fraud To An Assurance Engagement Team Plan And Fraud-Prevention Client Proposal, Jenny Trout
Honors Theses
The purpose of this thesis is to present an overview of fraud, including concepts, trends, and controls to in turn, develop an effective assurance work plan as well as a fraud-prevention proposal to a potential client. When KPMG collected data from 348 of their company fraud investigations in 2011, an average of 87 percent were male (3). Around thirty-two percent of fraudsters usually worked in a finance role which gave them access to assets and financial statements. According to Donald Cressy's research, it takes all three elements to be considered fraud: a triangle of motivation, opportunity, and rationalization. However, in …
Aicpa Audit Committee Toolkit. Public Companies,
2014
University of Mississippi
Aicpa Audit Committee Toolkit. Public Companies, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center
Guides, Handbooks and Manuals
No abstract provided.
Change Management For Finance And Accounting Professionals,
2014
University of Mississippi
Change Management For Finance And Accounting Professionals, Ronald Rael
Guides, Handbooks and Manuals
No abstract provided.
Bill What You're Worth,
2014
University of Mississippi
Bill What You're Worth, David W. Cottle
Guides, Handbooks and Manuals
No abstract provided.
Cpa Firm Mergers And Acquisitions : How To Buy A Firm, How To Sell A Firm, And How To Make The Best Deal,
2014
University of Mississippi
Cpa Firm Mergers And Acquisitions : How To Buy A Firm, How To Sell A Firm, And How To Make The Best Deal, Joel L. Sinkin, Terrence E. Putney
Guides, Handbooks and Manuals
No abstract provided.
Controller As Business Manager,
2014
University of Mississippi
Controller As Business Manager, James Lindell
Guides, Handbooks and Manuals
No abstract provided.
Securing The Future: Volume 2. Implementing Your Firm's Succession Plan,
2014
University of Mississippi
Securing The Future: Volume 2. Implementing Your Firm's Succession Plan, William L. Reeb, Dominic Cingoranelli
Guides, Handbooks and Manuals
No abstract provided.
Enterprise Risk Management : Guidance For Practical Implementation And Assessment,
2014
University of Mississippi
Enterprise Risk Management : Guidance For Practical Implementation And Assessment, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Financial Reporting In Division I College Athletics,
2014
University of Mississippi. Sally McDonnell Barksdale Honors College
Financial Reporting In Division I College Athletics, Anish Sharma
Honors Theses
The purpose of this study is to determine whether financial reporting standards used in Division I college athletics are comparable, consistent, and complete. The study compares the principles that athletics departments must use in adherence to the Department of Education's Equity in Athletics Disclosure Act (EADA) report with the principles that athletics departments must also use in the National Collegiate Athletic Association (NCAA) report. Additionally, the two reporting standards will be compared to the conceptual framework of Generally Accepted Accounting Principles (GAAP). Through surveys from Division I athletics departments throughout the country, interviews, and financial databases, the study aims to …
The Effects Of Population Disbursement, Percentage Of Medicare Beneficiaries, And Per Capita Income On Medicare Fee Schedule Prices,
2014
University of Mississippi. Sally McDonnell Barksdale Honors College
The Effects Of Population Disbursement, Percentage Of Medicare Beneficiaries, And Per Capita Income On Medicare Fee Schedule Prices, Ann Marie Mercier
Honors Theses
The thesis is an overview of the existing pay disparity in the fee-for-service billing amounts for professional medical services provided by physicians to Medicare patients in the United States. Will improvements in the per capita income, percentage of Medicare participants, or change in the population disbursement result in higher Medicare fee-for-service billing amounts for healthcare providers? Mississippi has one of the fewest primary care physicians per capita rates than any other state. One reason may be the Medicare fee-for-service prices paid to physicians. This paper will show Mississippi Medicare fee-for-service fee schedule prices for a sample of HCPCS codes compared …
Directory Of Accounting Faculty, Academic Year 2014-2015, 37th Edition,
2014
University of Mississippi
Directory Of Accounting Faculty, Academic Year 2014-2015, 37th Edition, James R. Hasselback
Individual and Corporate Publications
No abstract provided.
The Determinants And Consequences Of Information Acquisition Via Edg,
2014
Brigham Young University - Provo
The Determinants And Consequences Of Information Acquisition Via Edg, Michael S. Drake, Darren T. Roulstone, Jacob Thornock
Faculty Publications
Using a novel dataset that tracks all web traffic on the SEC’s EDGAR servers from 2008-2011, we examine the determinants and capital market consequences of investor information acquisition of SEC filings. The average user employs the database very few times per quarter and most users target specific filing types such as periodic accounting reports; a small subset of users employ EDGAR almost daily and access many filings. EDGAR activity is positively related with corporate events (particularly restatements, earnings announcements, and acquisition announcements), poor stock performance, and the strength of a firm’s information environment. EDGAR activity is related to, but distinct …
Short Selling Around Restatement Announcements: When Do Bears Pounce?,
2014
Brigham Young University - Provo
Short Selling Around Restatement Announcements: When Do Bears Pounce?, Michael S. Drake, Linda A. Myers, Susan Scholz, Nathan Y. Sharp
Faculty Publications
This paper draws on two distinct literatures – one that investigates the impact of accounting restatements and another that investigates the trading behavior of short sellers – to further our understanding of how sophisticated investors process and respond to news about accounting corrections. We examine short-seller behavior in the days surrounding restatement announcements to determine when short sellers identify restatements and how they trade on restatement news. Our findings suggest that short sellers do not appear to anticipate restatement announcement dates, but we find that abnormal short selling is significantly higher than is typical when restatements are announced, especially for …
Trust And Financial Reporting Quality,
2014
Bentley University
Trust And Financial Reporting Quality, Jace Garrett, Rani Hoitash, Douglas F. Prawitt
Faculty Publications
Using unique survey data from Great Place to Work R Institute, we investigate the association of intraorganizational trust (i.e., employees’ trust in management) with three aspects of financial reporting: accruals quality, misstatements, and internal control quality. We find that trust is associated with better accrual quality, lower likelihood of financial statement misstatements, and lower likelihood of internal control material weakness disclosures. However, these effects are not uniform across all companies. Consistent with trust improving financial reporting quality through improved information production and information sharing, we find that trust is significantly associated with financial reporting quality in relatively decentralized firms, but …
Accounting Education Research: Ranking Institutions And Individual Scholars,
2014
West Virginia University
Accounting Education Research: Ranking Institutions And Individual Scholars, D. Kip Holderness Jr., Noah M. Myers, Scott L. Summers, David A. Wood
Faculty Publications
Previous rankings of accounting literature have largely ignored the subtopic of accounting education research. Given the important role that rankings play in creating incentives and benchmarks, ranking education research may improve both the quality and quantity of research in this subtopic. This paper ranks academic institutions and individual accounting researchers based on their production of accounting education research. We show that the correlation between education research rankings and singular, non-education research rankings is very low (i.e., ranges from 0.20 to 0.31), emphasizing the importance of considering education rankings separately from other topical areas in accounting research. We also provide evidence …
Adviser's Guide To Social Security: Unlocking The Mystery Of Retirement Planning,
2014
University of Mississippi
Adviser's Guide To Social Security: Unlocking The Mystery Of Retirement Planning, Theodore J. Sarenski, Elaine Floyd
Guides, Handbooks and Manuals
No abstract provided.
واقع البنية التحتية في العراق وإمكانات تطويرها,
2014
جامعة المثنى-كلية الادارة والاقتصاد
واقع البنية التحتية في العراق وإمكانات تطويرها, عقيل حميد جابر
Muthanna Journal of Administrative and Economics Sciences
يعد تشييد البنى التحتية ضرورة لا غنى عنها لعملية النمو والتنمية الاقتصادية لاسيما في البلدان النامية, إذ ان وجودها يعد من اهم عناصر جذب الإستثمار وتنمية الاقتصاد الوطني وتطوره, كما Yن عملية التنمية الشاملة يجب انه ترافقها خدمات للبنى التحتية موازية لها تهدف إلى تحسين الظروف المعيشية للأفراد من خلال تزويدهم بالخدمات المادية والاجتماعية . وفي العراق بدأت عملية تشييد البنى التحتية فيه بشكل مبكر وبأبسط صورها ابتداء من العهد الملكي ,ثم تطورت في حقبة الخمسينات لاسيما بعد تشكيل مجلس الاعمار ,وبدأ الإهتمام الحقيقي بها في حقبة السبعينات لاسيما بعد تزايد عوائد النفط واستمر الحال حتى بداية الثمانينات ,ولكن دخول …
دور الإجماع الاستراتيجي لأعضاء مجالس ادارات الشركات العامة في تعزيز فاعلية القرارات الاستراتيجية,
2014
Al-Muthanna University
دور الإجماع الاستراتيجي لأعضاء مجالس ادارات الشركات العامة في تعزيز فاعلية القرارات الاستراتيجية, صالح عبد الرضا رشد, حيدر محمد قاسم العبادي
Muthanna Journal of Administrative and Economics Sciences
تتناول هذه الدراسة الدور الذي لعبه الإجماع الاستراتيجي لفريق الإدارة العليا ببعديه: الإجماع حول الأهداف الاستراتيجية، والإجماع حول الأسبقيات التنافسية في تعزيز فاعلية القرارات الاستراتيجية سواء ما يتصل بجودة تلك القرارات أو سرعتها. وقد اعتمدت الدراسة المنهج الوصفي التحليلي لاراء (146) من الرؤساء وأعضاء مجالس الإدارة لعدد من شركات القطاع العام في وزارة الصناعة والمعادن العراقية بلغ عددها (21) شركة. وأظهرت نتائج الدراسة وجود علاقة ارتباط وتأثير ذات دلالة معنوية بين الإجماع الاستراتيجي ببعديه وفاعلية القرارات الاستراتيجية للشركات المبحوثة. وخرجت الدراسة بمجموعة من التوصيات والمقترحات ذات الصلة بموضوعها، ومنها حاجة الشركات الصناعية لتطوير فلسفتها الخاصة وتوسيع اهتماماتها بالإجماع الاستراتيجي لمجالس …
