Proposed Statement On Standards In Personal Financial Planning Services; Exposure Draft (American Institute Of Certified Public Accountants), 2013, June 11,
2013
University of Mississippi
Proposed Statement On Standards In Personal Financial Planning Services; Exposure Draft (American Institute Of Certified Public Accountants), 2013, June 11, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Comment Letters On Statement On Standards In Personal Financial Planning Services,
2013
University of Mississippi
Proposed Comment Letters On Statement On Standards In Personal Financial Planning Services, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Daniel I. Werfel, Acting Commissioner, Internal Revenue Service, Re: Comments On Revenue Ruling 99-5.,
2013
University of Mississippi
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Daniel I. Werfel, Acting Commissioner, Internal Revenue Service, Re: Comments On Revenue Ruling 99-5., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Letter From Karen Kerber, Chair, Pcps Technical Issues Committee, To Susan M. Cosper, Cpa, Technical Director, Fasb, Re: December 20, 2012 Exposure Draft Of A Proposed Accounting Standards Update (Asu), Financial Instruments-Credit Losses (Subtopic 825-15) [File Reference No. 2012-260].,
2013
University of Mississippi
Letter From Karen Kerber, Chair, Pcps Technical Issues Committee, To Susan M. Cosper, Cpa, Technical Director, Fasb, Re: December 20, 2012 Exposure Draft Of A Proposed Accounting Standards Update (Asu), Financial Instruments-Credit Losses (Subtopic 825-15) [File Reference No. 2012-260]., Karen Kerber, American Institute Of Certified Public Accountants. Pcps Technical Issues Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Lean Processes Without Compromising Controls,
2013
University of Nevada, Las Vegas
Lean Processes Without Compromising Controls, Robyn L. Raschke, Michael T. Lee, Arti Mann
Accountancy Faculty Publications and Presentations
In today’s economic environment, governments feel the pressure to operate more efficiently, and many are therefore considering the gradual and continuous process improvement that Lean provides. Lean begins by examining a process from beginning to end, without departmental barriers; identifying the parts of the process that are inefficient; making a case for Lean improvements; and improving the process by reducing activities and waste that don’t add value to the consumer of the process.
Accounting Restatements And External Financing Choices,
2013
Singapore Management University
Accounting Restatements And External Financing Choices, Xia Chen, Qiang Cheng, Alvis Lo
Research Collection School Of Accountancy
There is little research on how accounting information quality affects a firm’s external financing choices. In this paper, we use the occurrence of accounting restatements as a proxy for the reduced credibility of accounting information and investigate how restatements affect a firm’s external financing choices. We find that for firms that obtain external financing after restatements, they rely more on debt financing, especially private debt financing, and less on equity financing. The increase in debt financing is more pronounced for firms with more severe information problems and less pronounced for firms with prompt CEO/CFO turnover and auditor dismissal. Our evidence …
Are Investors' Corporate Site Visits Informative?,
2013
Singapore Management University
Are Investors' Corporate Site Visits Informative?, Qiang Cheng, Fei Du, Xin Wang, Yutao Wang
Research Collection School Of Accountancy
Corporate site visit is an important type of investors’ information acquisition activities, but its usefulness is not well understood in the literature, partially due to the lack of data. Using a unique dataset of corporate site visits in China, we analyze the information content and the determinants of corporate site visits. Our main findings are as follows. First, we document a significant market reaction to corporate site visits and the market reaction is stronger for group visits, for visits conducted by mutual fund managers, for visits covering firm-specific topics, and for firms with poorer information environment. Second, we find that …
Examining The Informational Role Of Analysts’ Forecasts And Its Impact On The Relation Between Earnings Surprises And Investors’ Responses,
2013
Singapore Management University
Examining The Informational Role Of Analysts’ Forecasts And Its Impact On The Relation Between Earnings Surprises And Investors’ Responses, Joonho Lee, Kevin Ow Yong, Clement Michael
Research Collection School Of Accountancy
Prior research documents the existence of two distinct post-earnings-announcement-drifts. Interestingly, investors seem to underreact more toward analyst-based earnings surprises than toward seasonal random walk earnings surprises. In this paper, we measure the extent of investors’ delayed reaction relative to the total market response to the earnings surprises. Using this measure, we find that investors react proportionately faster and more thoroughly to analyst-based earnings surprises than to random walk earnings surprises, suggesting that analyst-based earnings surprises are relatively less related with a delayed investor reaction compared with random walk earnings surprises. We also find that as the informativeness of analyst earnings …
Tax Aggressiveness And Auditor Resignation,
2013
Singapore Management University
Tax Aggressiveness And Auditor Resignation, Yoonseok Zang, Beng Wee Goh, Chee Yeow Lim, Terry Shevlin
Research Collection School Of Accountancy
We examine the relation between client tax aggressiveness and auditor‟s resignation decision. Consistent with the agency view of tax avoidance which suggests that client tax aggressiveness can increase litigation and reputational risk to auditors and increase the potential conflict with managers, we find a positive association between our proxies for tax aggressiveness and the likelihood that an auditor resigns from an audit engagement. Further, this association is stronger when external monitoring of the client firm is less effective, when there is greater potential for agency problems in the client firm, and when the economic importance of the fees received from …
Are Investors' Corporate Site Visits Informative?,
2013
Singapore Management University
Are Investors' Corporate Site Visits Informative?, Qiang Cheng, Fei Du, Xin Wang, Yutao Wang
Research Collection School Of Accountancy
Corporate site visit is an important type of investors’ information acquisition activities, but its usefulness is not well understood in the literature, partially due to the lack of data. Using a unique dataset of corporate site visits in China, we analyze the information content and the determinants of corporate site visits. Our main findings are as follows. First, we document a significant market reaction to corporate site visits and the market reaction is stronger for group visits, for visits conducted by mutual fund managers, for visits covering firm-specific topics, and for firms with poorer information environment. Second, we find that …
اثر القياس والإفصاح عن راس المال الفكري على مستخدمي القوائم المالية,
2013
Al-Muthanna University
اثر القياس والإفصاح عن راس المال الفكري على مستخدمي القوائم المالية, اسعد منشد محمد
Muthanna Journal of Administrative and Economics Sciences
اتجهت المجتمعات في الاونة الاخيرة الى تبني المعرفة في تعزيز وتقوية اقتصادياتها الامر الذي استوجب الاهتمام بالعنصر البشري . والمحاسبة بوصفها اداة مجتمعية لم تكن بعيده عن هذا الاهتمام فتفاعل المحاسبة مع التطورات التكنولوجية والمعرفة الاقتصادية من زاد اهتمامها بالعنصر البشري والموجودات غير الملموسة ، وهذا بدوره يتطلب القياس والإفصاح عن هذه الموجودات في صلب القوائم المالية بهدف تعزيز قراءة مستخدم القوائم المالية . اذ ان القوائم المالية تقتصر في القياس والإفصاح عن راس المال المادي ، وهنا يأتي البحث كمحاولة من الباحث لغرض الوصول الى محاسبية سليمة للقياس والإفصاح عن راس المال الفكري وكانت اهم النتائج التي توصل اليها: …
Aicpa Professional Standards As Of June 1, 2013, Volume 3: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education,
2013
University of Mississippi
Aicpa Professional Standards As Of June 1, 2013, Volume 3: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards As Of June 1, 2013, Volume 2: U.S. Auditing Standards,
2013
University of Mississippi
Aicpa Professional Standards As Of June 1, 2013, Volume 2: U.S. Auditing Standards, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards As Of June 1, 2013, Volume 1: U.S. Auditing Standards-Aicpa (Clarified), Attestation Standards,
2013
University of Mississippi
Aicpa Professional Standards As Of June 1, 2013, Volume 1: U.S. Auditing Standards-Aicpa (Clarified), Attestation Standards, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Code Of Professional Conduct And Bylaws (Reprinted From Aicpa Professional Standards), As Of June 1, 2013,
2013
University of Mississippi
Code Of Professional Conduct And Bylaws (Reprinted From Aicpa Professional Standards), As Of June 1, 2013, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
اثر التدفقات النقدية التشغيلية على قيمة الشركة -دراسة تطبيقية في عينة من المصارف العراقية الخاصة المدرجة في سوق العراق للأوراق المالية –,
2013
Al-Muthanna University
اثر التدفقات النقدية التشغيلية على قيمة الشركة -دراسة تطبيقية في عينة من المصارف العراقية الخاصة المدرجة في سوق العراق للأوراق المالية –, كرار سليم عبد الزهرة حميدي
Muthanna Journal of Administrative and Economics Sciences
يهدف البحث إلى توضيح أهمية استخدام مقاييس التدفقات النقدية المنسوبة إلى بعض بنود القوائم المالية وبيان اثر تلك التدفقات كمتغيرات مستقلة على قيمة الشركة كمتغير تابع . ولتحقيق هدف البحث فقد تم اختيار عينةمن المصارف الخاصة المدرجة في سوق العراق للأوراق المالية للفترة من 2008 إلى 2012 وبمقدار 55 مشاهدة.وقد تم قياس متغير التدفقات النقدية من خلال خمس مقاييس هي:- التدفقات النقدية التشغيلية المنسوبة إلى صافي الدخل,والتدفقات النقدية التشغيلية المنسوبة إلى المبيعات,والتدفقات النقدية التشغيلية المنسوبة إلى مجموع الموجودات,والتدفقات النقدية التشغيلية المنسوبة إلى المطلوبات قصيرة الأجل,والتدفقات النقدية المنسوبة إلى حق الملكية,وتم قياس المتغير التابع (قيمة الشركة) من خلال نسبة القيمة السوقية …
Aicpa Audit And Accounting Manual As Of June 1, 2013 : Nonauthoritative Technical Practice Aid,
2013
University of Mississippi
Aicpa Audit And Accounting Manual As Of June 1, 2013 : Nonauthoritative Technical Practice Aid, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Technical Practice Aids As Of June 1, 2013,
2013
University of Mississippi
Aicpa Technical Practice Aids As Of June 1, 2013, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Proposed Statement On Standards In Personal Financial Planning Services, June 11, 2013,Comments Are Requested By September 9, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2013, June 11,
2013
University of Mississippi
Proposed Statement On Standards In Personal Financial Planning Services, June 11, 2013,Comments Are Requested By September 9, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2013, June 11, American Institute Of Certified Public Accountants. Under The Pfp Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
واقع المحاسبة الجزائرية في ظل بيئة الأعمال الدولية.,
2013
كلية العلوم االقتصادية وعلوم التسيير
جامعة جياللي ليابس بسيدي بلعباس-الجزائر
واقع المحاسبة الجزائرية في ظل بيئة الأعمال الدولية., زوهـري جليلـة
Muthanna Journal of Administrative and Economics Sciences
من خلال هذا المقال سنحاول إبراز أهم الخصائص التي ميزت بيئة الأعمال الدولية، وذلك من حيث الاختلافات التي أصبحت تميز المجال المحاسبي بين الدول، كما سنوضح بعض المفاهيم الخاصة بكل من التوحيد والتوافق المحاسبي من حيث إظهار الفرق بين هذين المصطلحين، وكذا الأهداف والمبررات والمعوقات التي تواجه تطبيق وتنفيذ هذين الإستراتيجيتين كنموذج دولي يساعد في التقليل من التباينات المحاسبية والمالية بين الدول.وفي هذا الإطار سندرج المحاولة الجزائرية الرامية إلى تحقيق الإصلاح المحاسبي مع تبيان لأهم النقائص التي ميزت المخطط المحاسبي الوطني وأهم ما جاء به النظام المحاسبي المالي الجديد.
