Auditing Standards Board (Asb) Meeting, October 15-17, 2013, Scottsdale, Az; Highlights (Asb) Meeting, October 15-17, 2013,
2013
University of Mississippi
Auditing Standards Board (Asb) Meeting, October 15-17, 2013, Scottsdale, Az; Highlights (Asb) Meeting, October 15-17, 2013, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Motivating Content Contributions To Online Communities: Towards A More Comprehensive Theory,
2013
Brigham Young University
Motivating Content Contributions To Online Communities: Towards A More Comprehensive Theory, David Olsen, Dr. Conan Albrecht
Journal of Undergraduate Research
Administrators of online groups face challenges in making their information attractive to users. Large groups with a lot of information must attract new users while retaining current users. Because users of large groups can get overwhelmed by the volume of information available, they key to the group’s success is attracting high-quality and easily-searched comments. To deal with the challenges of information usefulness and relevance, groups have adopted rating systems and search engines, respectively. I hope to determine whether or not rating systems really do lead to high-quality information.
Motivating Content Contributions To Online Communities: Towards A More Comprehensive Theory,
2013
Brigham Young University
Motivating Content Contributions To Online Communities: Towards A More Comprehensive Theory, David Olsen, Dr. Conan Albrecht
Journal of Undergraduate Research
Administrators of online groups face challenges in making their information attractive to users. Large groups with a lot of information must attract new users while retaining current users. Because users of large groups can get overwhelmed by the volume of information available, they key to the group’s success is attracting high-quality and easily-searched comments. To deal with the challenges of information usefulness and relevance, groups have adopted rating systems and search engines, respectively. I hope to determine whether or not rating systems really do lead to high-quality information.
Outsourcing The Internal Audit Function And Other Factors Affecting The External Auditor’S Reliance Decision,
2013
Brigham Young University
Outsourcing The Internal Audit Function And Other Factors Affecting The External Auditor’S Reliance Decision, David Wood, Dr. Douglas F. Prawitt
Journal of Undergraduate Research
Internal audit has undergone significant changes in the last few years. In particular, outsourcing of the internal audit function (IAF), often to large CPA firms, has grown in popularity as companies seek to reduce costs and to focus on core business competencies. While third-party providers claim to offer comparable or superior services to those of in-house IAFs (for example see Moss Adams 2005), the Institute of Internal Auditors (IIA) maintains that an IAF “housed internally within the organization (IIA 1998)” is the ideal structure for internal auditors.
Sab 101 And The Quality Of Earnings,
2013
Brigham Young University
Sab 101 And The Quality Of Earnings, Kevin Rasmussen, Dr. Theodore Christensen
Journal of Undergraduate Research
On December 3, 1999 the Securities and Exchange Commission (SEC) issued an important accounting regulation, Staff Accounting Bulletin 101 (SAB 101), in response to concerns that many publicly traded companies were recognizing revenues inappropriately. Prior to the release of SAB 101 many investors and Wall Street analysts suspected that companies had the ability to manipulate their reported earnings numbers by inflating their sales figures. This new regulation is a direct signal that the SEC felt companies were too liberal in their policies for recording revenues since the purpose of SAB 101 is to provide clear instructions and restrictions on when …
Outsourcing The Internal Audit Function And Other Factors Affecting The External Auditor’S Reliance Decision,
2013
Brigham Young University
Outsourcing The Internal Audit Function And Other Factors Affecting The External Auditor’S Reliance Decision, David Wood, Dr. Douglas F. Prawitt
Journal of Undergraduate Research
Internal audit has undergone significant changes in the last few years. In particular, outsourcing of the internal audit function (IAF), often to large CPA firms, has grown in popularity as companies seek to reduce costs and to focus on core business competencies. While third-party providers claim to offer comparable or superior services to those of in-house IAFs (for example see Moss Adams 2005), the Institute of Internal Auditors (IIA) maintains that an IAF “housed internally within the organization (IIA 1998)” is the ideal structure for internal auditors.
The Sarbanes-Oxley Act Of 2002: Impact On Auditor Switching And Quality Of Audit Effort,
2013
Brigham Young University
The Sarbanes-Oxley Act Of 2002: Impact On Auditor Switching And Quality Of Audit Effort, Shannon Detling, Dr. F. Greg Burton
Journal of Undergraduate Research
In the early 21st century, public confidence in corporate America faltered considerably following the demise of Enron, Inc., Arthur Andersen, LLP and other businesses. The United States government responded to the outbreak of corporate scandals with several legislative actions. The main thrust of legislative effort was the creation of the Sarbanes-Oxley Act of 2002 (SOX).
Sab 101 And The Quality Of Earnings,
2013
Brigham Young University
Sab 101 And The Quality Of Earnings, Kevin Rasmussen, Dr. Theodore Christensen
Journal of Undergraduate Research
On December 3, 1999 the Securities and Exchange Commission (SEC) issued an important accounting regulation, Staff Accounting Bulletin 101 (SAB 101), in response to concerns that many publicly traded companies were recognizing revenues inappropriately. Prior to the release of SAB 101 many investors and Wall Street analysts suspected that companies had the ability to manipulate their reported earnings numbers by inflating their sales figures. This new regulation is a direct signal that the SEC felt companies were too liberal in their policies for recording revenues since the purpose of SAB 101 is to provide clear instructions and restrictions on when …
Clagett, John Gay, 1818-1899 (Mss 481),
2013
Western Kentucky University
Clagett, John Gay, 1818-1899 (Mss 481), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Collection 481. Account book of John Gay Clagett, Rough Springs, Grayson County, Kentucky, primarily for sales of agricultural products. Includes business correspondence and loose items found therein.
Fairview Cemetery - Bowling Green, Kentucky (Sc 2771),
2013
Western Kentucky University
Fairview Cemetery - Bowling Green, Kentucky (Sc 2771), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 2771. Cash book of Fairview Cemetery, Bowling Green, Kentucky, recording payments for labor and other operating expenses.
Ole Miss Accountant – Fall 2013,
2013
University of Mississippi
Ole Miss Accountant – Fall 2013, University Of Mississippi. School Of Accountancy
Ole Miss Accountant
Cover story: School’s three programs rise to best in SEC
Minutes Business Meeting Academy Of Accounting Historians At The 2013 Annual Conference Of The American Accounting Association Hilton Anaheim Hotel, Anaheim, California Room: 4th Floor, San Clemente August 4, 2013 7:00 – 8:00 Pm,
2013
University of Mississippi
Minutes Business Meeting Academy Of Accounting Historians At The 2013 Annual Conference Of The American Accounting Association Hilton Anaheim Hotel, Anaheim, California Room: 4th Floor, San Clemente August 4, 2013 7:00 – 8:00 Pm, Stephanie D. Moussalli
Accounting Historians Notebook
The meeting convened at 7:00 PM
Academy Holds 40th Anniversary Conference,
2013
University of Mississippi
Academy Holds 40th Anniversary Conference, Academy Of Accounting Historians
Accounting Historians Notebook
The Academy of Accounting Historians held its 40th anniversary Conference on October 17-19, 2013 in Sage Hall at the University of Wisconsin Campus in Oshkosh, Wisconsin.
Mccollum-Oldroyd Receives 2013 Hourglass Award; Carduff Selected As 2013 Vangermeersch Manuscript Award; Walker Selected As 2013 Thomas J. Burns Biographical Research Award Recipient; 2013 Margit F. And Hanns Martin Schoenfeld Scholarship Goes To Heathcote; 2013 Alfred R. Roberts Memorial Research Award Presented To Lazdowski; Team Wins 2013 Innovation In Accounting History Education Award; Moussalli Wins 2013 Barbara D. Merino Award For Excellence In Accounting History Publication
Accounting Historians Notebook
Academy of Accounting Historians awards
President’S Message,
2013
University of Mississippi
President’S Message, Joann Noe Cross
Accounting Historians Notebook
I have been rather remiss in keeping you, our members, informed about the activities of the Academy, but I will try to remedy that now.
Voices Of Experience Series: An Interview With Dale Flesher, Ph.D., Cpa,
2013
University of Mississippi
Voices Of Experience Series: An Interview With Dale Flesher, Ph.D., Cpa, Dale L. Flesher, Donald L. Ariail
Accounting Historians Notebook
Dale Flesher is the second contributor to the Voices of Experience Series.
A Summary Of Ten Years Of Pcaob Research: What Have We Learned,
2013
Kennesaw State University
A Summary Of Ten Years Of Pcaob Research: What Have We Learned, John Abernathy, Michael Barnes, Chad Stefaniak
Faculty Articles
For the past 10 years, the Public Company Accounting Oversight Board (PCAOB) has operated as an independent overseer of public company audits. Over 70 percent of PCAOB studies have been published since 2010, evidencing the increasing relevance of PCAOB-related research in recent years. Our paper reviews the existing literature on the PCAOB's four primary functions – registration, standard-setting, inspections, and enforcement. In particular, we examine PCAOB registration trends and evaluate the effects of PCAOB registration requirements on the issuer audit market, as well as discuss the relative costs and benefits (e.g., auditor behavior changes, improvements in audit quality, auditor perceptions) …
Human Economic Choice As Costly Information Processing,
2013
Chapman University
Human Economic Choice As Costly Information Processing, John Dickhaut, Vernon L. Smith, Baohua Xin, Aldo Rustichini
Accounting Faculty Articles and Research
We develop and test a model that provides a unified account of the neural processes underlying behavior in a classical economic choice task. The model describes in a stylized way brain processes engaged in evaluating information provided by the experimental stimuli, and produces a consistent account of several important features of the decision process in different environments: e.g., when the probability is specified or not (ambiguous choices). These features include the choices made, the time to decide, the error rate in choice, and the patterns of neural activation. The model predicts that the further two stimuli are from each other …
New Publications Committee Created,
2013
University of Mississippi
New Publications Committee Created, Joann Noe Cross
Accounting Historians Notebook
The Executive Committee of your Academy has created a new committee to monitor and assist editors in addressing the thorny problems they encounter (outside of who to publish).
Additional Photos From 40th Anniversary Conference; Coffman And Jensen Receive Life Membership,
2013
University of Mississippi
Additional Photos From 40th Anniversary Conference; Coffman And Jensen Receive Life Membership, Edward N. Coffman
Accounting Historians Notebook
Edward N. Coffman, past President of the Academy and former Editor of the Accounting Historians Journal has been a long term supporter of Academy events and activities. Daniel L. Jensen, is a past President of the Academy of Accounting Historians, and has served in the past two decades as the academic administrator for The Accounting Hall of Fame at The Ohio State University.
