Accounting Commons^™

Checklists And Illustrative Financial Statements For Employee Health And Welfare Benefit Plans, March 31, 2013, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Checklists And Illustrative Financial Statements For Defined Benefit Pension Plans, March 31, 2013, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Presentation Of Dissertation: Material Weaknesses In Internal Control Over Compliance For Federal Grants To U.S. Counties, Julie Hyde

Faculty Works

No abstract provided.

Accounting For Foreign Currency Transactions With Dedging Derivatives: A Teaching Aid, Andrew L. Walla

Graduate Research Fair Presentations - Accounting, Finance, and Information Systems

No abstract provided.

Organizational Culture, Job Satisfaction And Turnover Intentions: The Mediating Role Of Perceived Organizational Support, David Emerson

Theses and Dissertations

This study investigates how the culture of an organization is related to the job satisfaction and turnover intentions of government accountants. I show that perceived organizational support serves as a mediator between organizational culture and both turnover intentions and job satisfaction. I evaluate how cultural effects have changed over time, and assess how the relations between the hypothesized associations differ between supervisory and staff accountants. I also look for differences in how accountants and primary care nurses may perceive organizational culture. I develop the constructs of interest, describe the proposed relationships, develop hypotheses, describe the sample frame, provide a detailed …

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Steven Miller, Acting Commissioner, And William J. Wilkins, Chief Counsel, Internal Revenue Service, Re: Comments Related To Notice Of Proposed Rulemaking Issued On Employer Shared Responsibility For Health Insurance Coverage., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Boise State On Business: Old Accounting Tools Can Perk Up Mature Company, Michael Lee, Nicholas Gaudioso, Jr.

Accountancy Faculty Publications and Presentations

In recent weeks, Apple has taken a valuation hit on the back of its quarterly earnings release. Apple's financial reports show that average revenue per unit is declining, production costs are increasing, and sales growth is slowing down. Competition from the likes of Blackberry and Samsung (phones), and Google (Android operating system) is fierce. Blackberry has been on a downward valuation slide since 2011. We can add to this list: Dell (heading for privatization to regain its mojo) and Hewlett Packard.

It seems these companies have entered a "maturity" crisis, unable to keep pace with shortening product life cycles and …

Roark, Ethel Elizabeth (Stagner), 1913-1992 (Mss 105), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 105. Miscellaneous papers collected by Ethel Roark, Franklin, Kentucky. Includes a World War II letter; personal letters (4); Knights of Pythias certificate; general store ledger with a 1929 inventory; 1954 letter promoting legal alcohol sales in Simpson County; and 1965 farm diary.

Pcaob Inspection Reports And Audit Quality, Katherine A. Gunny, Tracey Chunqi Zhang

Research Collection School Of Accountancy

With the creation of the Public Company Accounting Oversight Board (PCAOB), audit firm oversight shifted away from self-regulation to independent regulation. The inspections program is the central feature of the PCAOB. We examine whether PCAOB inspections are able to distinguish actual audit quality (as opposed to perceived) during the period inspected to better understand this important regulatory tool. We use three measures that proxy for actual audit quality: abnormal accruals, restatements, and the propensity to issue a going concern opinion. For triennially inspected auditors, we find that PCAOB inspections are associated with lower audit quality when the reports are seriously …

Airlines, With Conforming Changes As Of March 1, 2013; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Compilation And Review Engagements, March 1, 2013; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Not-For-Profit Entities, New Edition As Of March 1, 2013; Audit & Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

State And Local Governments, March 1, 2013; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

The Impact Of U.S. Tax Policies And Louisiana Social Programs On Poverty, Douglas G. Secrest

Honors Capstones

No abstract provided.

Advocacy And Advancement: A Study By The Women’S Initiatives Committee Of The Aicpa, February 19, 2013, Louise E. Single, Stephen G. Donald, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

Beyond The Technology Revolution: Putting Practice Into Context, Jesse F. Dillard, Kristi Jane Yuthas

Business Faculty Publications and Presentations

As accounting information systems become more and more central to the technique and practice of accounting, it becomes crucial that our understanding expand beyond the technical aspects of development and application. Drawing on Habermas' social theory, arguments are presented that facilitate a significant expansion in the issues considered and participants involved. We illustrate how the theory can be used to formulate alternative views and to provide a basis for explicit recognition of the assumptions and ideologies that underlie systems applications.

Comment Letters On Proposed Statement On Auditing Standards: Amendment To Auditing Standards No. 122, Statement On Auditing Standards, Clarification And Recodification, Section 920, Letters For Underwriters And Certain Other Requesting Parties, As Amended, February 13, 2014,, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Do Changing Reference Levels Affect The Long-Term Effectiveness Of Incentive Contracts?, Lee Michael Kersting

USF Tampa Graduate Theses and Dissertations

This study examines whether reference levels change over time and the impact on individuals' risk-taking behavior. I apply expectations-based reference-dependent preferences theory to analyze whether individuals' reference levels change over time in an economic setting. The theory suggests that individuals develop reference levels based on expectations of future outcomes (Koszegi and Rabin 2006). Therefore, this study examines whether individuals' expectations affect the setting of their reference level and how possible changes in reference levels affect subsequent risk-taking behavior. This study also provides evidence on how budget-based contracts impact individual risk taking behavior in a single period setting. Prior research has …

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Max Baucus, Chairman, And Orrin G. Hatch, Ranking Member, Senate Committee On Finance; Dave Camp, Chairman, And Sander W. Levin, Ranking Member, House Committee On Ways And Means; Re: Simplification And Technical Legislative Proposals., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

The Importance Of Information Integrity: In A Data-Driven World, Unreliable And Inaccurate Information Can Lead To Bad Decision-Making, Sridhar Ramamoorti, Madhavan K. Nayar

Accounting Faculty Publications

What is information integrity? It is the trustworthiness and dependability of information. The credibility of information depends on whether we are getting it from sources we can trust. After all, the value of information to the decision-maker and problem-solver consists first in its integrity, and then in its usefulness and usability. Why? Because, even the best chef knows that you can't make a good omelet out of bad eggs! Consider the emerging trend of big data (see" Big Data" on page 34). According to IBM, people create 2.5 quintillion bytes of data every day (a quintillion is 1 followed by …