Government Auditing Standards And Circular A-133 Developments - 2014; Audit Risk Alerts,
2014
University of Mississippi
Government Auditing Standards And Circular A-133 Developments - 2014; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
General Accounting And Auditing Developments, 2014/15; Audit Risk Alerts,
2014
University of Mississippi
General Accounting And Auditing Developments, 2014/15; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Financial Institutions Industry Developments : Including Depository And Lending Institutions And Brokers And Dealers In Securities, 2014-15; Audit Risk Alerts,
2014
University of Mississippi
Financial Institutions Industry Developments : Including Depository And Lending Institutions And Brokers And Dealers In Securities, 2014-15; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Entities With Oil And Gas Producing Activities,January 1, 2014; Audit And Accounting Guide,
2014
University of Mississippi
Entities With Oil And Gas Producing Activities,January 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State And Local Governmental Developments - 2014; Audit Risk Alerts,
2014
University of Mississippi
State And Local Governmental Developments - 2014; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Real Estate And Construction Industry Developments - 2014/15; Audit Risk Alerts,
2014
University of Mississippi
Real Estate And Construction Industry Developments - 2014/15; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Independence And Ethics Developments - 2014/15; Audit Risk Alerts,
2014
University of Mississippi
Independence And Ethics Developments - 2014/15; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Health Care Industry Developments - 2014/15; Audit Risk Alerts,
2014
University of Mississippi
Health Care Industry Developments - 2014/15; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Understanding Revenue Recognition : Changes To U.S. Gaap - 2014; Audit Risk Alert,
2014
University of Mississippi
Understanding Revenue Recognition : Changes To U.S. Gaap - 2014; Audit Risk Alert, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Codification Of Statements On Standards For Accounting And Review Services As Of January 2014, Numbers 1 To 20,
2014
University of Mississippi
Codification Of Statements On Standards For Accounting And Review Services As Of January 2014, Numbers 1 To 20, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 128, As Of January 2014,
2014
University of Mississippi
Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 128, As Of January 2014, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Pcaob Standards And Related Rules As Of January 2014,
2014
University of Mississippi
Pcaob Standards And Related Rules As Of January 2014, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Statement On Standards In Personal Financial Planning Services,
2014
University of Mississippi
Statement On Standards In Personal Financial Planning Services, American Institute Of Certified Public Accountants. Personal Financial Planning Section
AICPA Professional Standards
No abstract provided.
Developments In Review, Compilation, And Financial Statement Preparation Engagements, 2014/15,
2014
University of Mississippi
Developments In Review, Compilation, And Financial Statement Preparation Engagements, 2014/15, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Entities Industry Developments - 2014; Audit Risk Alerts,
2014
University of Mississippi
Not-For-Profit Entities Industry Developments - 2014; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Corporate Revenue Miscalculations & The Impact On Stakeholders,
2014
Sacred Heart University
Corporate Revenue Miscalculations & The Impact On Stakeholders, Karen Cascini, Alan L. Delfavero, Ryan Bezner
WCBT Faculty Publications
Corporate earnings restatements are regarded as one of the most significant issues in accounting today. While there are various factors that can influence profitability, revenue is the key contributor to a business’ net income. During the 2000s, a multitude of domestic and multinational corporations faced significant issues with their revenue recognition practices. Although the investing public might regard any revenue restatement as laden with possible fraud, this is not always the case. Multinational firms face dual accounting systems, such as U.S. Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). Currently, similarities and differences between the accounting systems …
Can Using The Internal Audit Function As A Training Ground For Management Deter Internal Auditor Fraud Reporting?,
2014
Virginia Commonwealth University
Can Using The Internal Audit Function As A Training Ground For Management Deter Internal Auditor Fraud Reporting?, Christopher K. Eller
Theses and Dissertations
This study examines the effects of using the internal audit function as a training ground for management and fraud magnitude on internal auditor fraud reporting decisions. Using a 2x2 between-participants experiment, the current study manipulates the use of the internal audit function as a management training ground (used as a training ground vs. not used as a training ground) and fraud magnitude (large fraud, defined as 30 percent of net income vs. small fraud, defined as one percent of net income). The results indicate that internal auditors may be less likely to report a fraud to their superior when the …
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 …
The Impact Of Quantitative Materiality, Perceived Responsibility And Machiavellianism On Tax Professionals’ Decision Making Regarding Fraud Detection And Reporting In The Prc,
2014
Lingnan University
The Impact Of Quantitative Materiality, Perceived Responsibility And Machiavellianism On Tax Professionals’ Decision Making Regarding Fraud Detection And Reporting In The Prc, Qian Yu
Lingnan Theses
Research on fraud detection in accounting has long focused primarily on financial statement fraud and responsibilities of auditors and company management relating to such frauds. While tax fraud is also clearly significant, and tax professionals have responsibilities relating to fraud detection, little prior research has addressed this issue. The current research examines the impact of quantitative materiality, perceived responsibility (based on the triangle model of responsibility) and Machiavellianism on several aspects of tax professionals’ decision making regarding fraud detection and reporting.
I surveyed all tax professionals in the People’s Republic of China working for one of the Big 4 public …
Tax-Induced Earnings Management, Auditor Conservatism, And Tax Enforcement,
2014
Lingnan University
Tax-Induced Earnings Management, Auditor Conservatism, And Tax Enforcement, Yongbo Li
Lingnan Theses
Prompted by the recent statutory corporate income tax-rate reduction in China, in this study I investigate whether the constraining effect that quality auditors have on tax-related discretionary current accruals (DCA) differs for two sub-groups of listed firms with tax incentives to manage earnings upward versus downward. I also explore whether the effectiveness of tax authority scrutiny (i.e. tax enforcement) on DCA differs for the same two groups.
I find that the firms’ two external monitors are sensitive to the direction of managerial incentives for earnings management. Specifically, higher-quality auditors are associated with smaller amounts of reported DCA and this association …
