Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 127, As Of January 2013,
2013
University of Mississippi
Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 127, As Of January 2013, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Alert : Understanding The Financial Reporting Framework For Small-And-Medium-Sized Entities,
2013
University of Mississippi
Alert : Understanding The Financial Reporting Framework For Small-And-Medium-Sized Entities, 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, 2013-14; Audit Risk Alerts,
2013
University of Mississippi
Financial Institutions Industry Developments : Including Depository And Lending Institutions And Brokers And Dealers In Securities, 2013-14; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans, New Edition As Of January 1, 2013; Audit And Accounting Guide,
2013
University of Mississippi
Employee Benefit Plans, New Edition As Of January 1, 2013; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
General Accounting And Auditing Developments, 2013/14; Audit Risk Alerts,
2013
University of Mississippi
General Accounting And Auditing Developments, 2013/14; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Service Organizations : Reporting On Controls At A Service Organization Relevant To User Entities' Internal Control Over Financial Reporting; Guide,
2013
University of Mississippi
Service Organizations : Reporting On Controls At A Service Organization Relevant To User Entities' Internal Control Over Financial Reporting; Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Enhancing Auditor Professional Skepticism: The Professional Skepticism Continuum,
2013
Brigham Young University - Provo
Enhancing Auditor Professional Skepticism: The Professional Skepticism Continuum, Steven M. Glover, Douglas F. Prawitt
Faculty Publications
The Standards Working Group (SWG) of the Global Public Policy Committee of the six largest global accounting networks is committed to improving the quality of financial statement audits and as such has a keen interest in advancing the understanding and application of professional skepticism. The SWG accordingly commissioned leading academics to produce this thought leadership paper. The purpose of the paper is to facilitate an ongoing discussion between the profession, standard setters, regulators, investors, audit committees, and other interested stakeholders. While the SWG believes this paper accomplishes that objective, not all of the views expressed in this paper necessarily represent …
Exploiting The Gaps In Gaap: A Look At The Principles Versus Rules Debate,
2013
Claremont McKenna College
Exploiting The Gaps In Gaap: A Look At The Principles Versus Rules Debate, Nicholas A. Gillette
CMC Senior Theses
The principles versus rules debate has long since been a conversation in the accounting world, but the conversation heated up in the early part of the 21st century on the heels of a few highly publicized accounting frauds. In an increasingly globalized business environment, convergence between the more rules-oriented US GAAP and more principles-oriented IFRS is becoming more and more relevant. This study attempts to better inform that debate, exploring the accounting conceptual framework, United States legal environment, and the costs and benefits of adopting a more principles-oriented set of accounting standards. This study concludes that, though there would likely …
Reducing Employee Turnover In The Big Four Public Accounting Firms,
2013
Claremont McKenna College
Reducing Employee Turnover In The Big Four Public Accounting Firms, Erin L. Maclean
CMC Senior Theses
Employee turnover is extremely costly to any business in terms of training costs and loss of pertinent knowledge and experience. This paper explores the contributors to the high rates of employee turnover seen in public accounting by focusing on the Big Four accounting firms, Deloitte, EY, KPMG, and PricewaterhouseCoopers. Employee retention is a factor of corresponding employee motivation, as seen through the analysis of popular motivational theories and their applications to a career in public accounting. This paper also delves into the possible contributors to the differences in retention rates between males and females in this occupation. Lastly, an analysis …
An Examination Of The Interest Rate Sensitivity Of Business Development Company (Bdc) Stock Returns,
2013
Claremont McKenna College
An Examination Of The Interest Rate Sensitivity Of Business Development Company (Bdc) Stock Returns, Timothy Park
CMC Senior Theses
This paper examines the interest rate sensitivity of Business Development Companies (BDCs). The results of this study are intended to lend insight to investors about the viability and timing of investments in BDCs during the business cycle. Similar to previous research that has examined interest rate sensitivity of financial companies, this paper employs a two-factor market model to see whether BDCs are responsive to changes in short, medium, and long-term interest rates. My particular interest in BDCs is motivated by their unique asset-liability structure and requirements, as well as their high dividend payouts. Monthly data is drawn from the period …
Omni-Channel Retail And The New Age Consumer: An Empirical Analysis Of Direct-To-Consumer Channel Interaction In The Retail Industry,
2013
Claremont McKenna College
Omni-Channel Retail And The New Age Consumer: An Empirical Analysis Of Direct-To-Consumer Channel Interaction In The Retail Industry, Alec J. Dorman
CMC Senior Theses
It is indisputable that the internet has become a necessary component of contemporary multi-channel retail, as more consumers are choosing to purchase goods online each year. As online spending continues to grow, many have called into question the future of brick-and-mortar retail. This thesis seeks to empirically prove that brick-and-mortar retail remains not only relevant, but indispensable in direct-to-consumer business models. The basis of this conjecture is the idea of channel synergism, in which online and brick-and-mortar operations are complementary. This theory is predicated on the emergence of the omni-channel retail, which is characterized by the integration of the various …
Trends In Pro Forma Reporting During The Great Recession,
2013
Claremont McKenna College
Trends In Pro Forma Reporting During The Great Recession, Dakota W. Mivshek
CMC Senior Theses
Pro forma EPS reporting is a fairly new accounting disclosure; it has since been modified in 2003 by the U.S. Securities and Exchange Commission, to include additional disclosure and filing requirements. This “Regulation G” has been around for nearly a decade and since that time a major financial crises in the United States has occurred. This study attempts to analyze trends in pro forma EPS reporting within the S & P 500 constituents during the Great Recession, and speculate as to whether earnings management was apparent. This study provides evidence that there was a significant increase in the proportion of …
Analyst Pessimism And Forecast Timing,
2013
The Pennsylvania State University
Analyst Pessimism And Forecast Timing, Orie E. Barron, Donal Byard, Lihong Liang
Accounting - All Scholarship
In this study, we show that on average relatively pessimistic analysts tend to reveal their earnings forecasts later than other analysts. Further, we find this forecast timing effect explains a substantial proportion of the well-known decrease in consensus analyst forecast optimism over the forecast period prior to earnings announcements, which helps explain why analysts’ longer term earnings forecasts are more optimistically biased than their shorter term forecasts. We extend McNichols and O’Brien’s (1997) and Hayes’ (1998) theory concerning analyst self-selection to argue that analysts with a relatively pessimistic view - compared to other analysts - are more reluctant to issue …
The Effect Of Increased Audit Disclosure On Investors' Perceptions Of Management, Auditors, And Financial Reporting: An Experimental Investigation,
2013
University of Kentucky
The Effect Of Increased Audit Disclosure On Investors' Perceptions Of Management, Auditors, And Financial Reporting: An Experimental Investigation, Marcus M. Doxey
Theses and Dissertations--Accountancy
Standard setters recently proposed increasing audit disclosures and reporting. Two experiments examine the effects of auditor-provided disclosures on financial statement users’ perceptions of auditor independence, management credibility, reporting quality, materiality, and investment decisions. In the first experiment, I manipulate auditor agreement with management’s estimates and whether the estimates are incentive-consistent for management. I find that users view auditors as more (less) independent when they agree (disagree) with management, given an unqualified opinion. I also find that users are able to identify management bias using audit disclosures, and that the disclosures are value-relevant. In the second experiment, I provide users with …
The Effect Of Auditors’ Assessment Of Internal Control Over Financial Reporting On Audit Fees, Cost Of Debt And Net Compliance Benefit,
2013
University of Kentucky
The Effect Of Auditors’ Assessment Of Internal Control Over Financial Reporting On Audit Fees, Cost Of Debt And Net Compliance Benefit, Hongmei Jia
Theses and Dissertations--Accountancy
In this study, I use Section 404(b) of the 2002 Sarbanes-Oxley Act as an exogenous shock to examine the effect of auditors’ assessment of internal control over financial reporting (ICFR) on audit fees, cost of debt, and net value of compliance between 2002 and 2010. Using firms themselves as their own control, this study conducts firm-fixed effects analyses to explore the close causal effect of SOX 404(b) on compliance costs (proxied by audit fees), compliance benefit (proxied by cost of debt) and net compliance benefit (proxied by Tobin’s q). Through analyzing how SOX 404(b) affects firms’ compliance cost, compliance …
Adviser's Guide To Social Security : Unlocking The Mystery Of Retirement Planning,
2013
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.
Cpa’S Guide To Social Security Planning,
2013
University of Mississippi
Cpa’S Guide To Social Security Planning, American Institute Of Certified Public Accountants. Personal Financial Planning Section
Guides, Handbooks and Manuals
No abstract provided.
Cpa’S Guide To Financing Retirement Healthcare,
2013
University of Mississippi
Cpa’S Guide To Financing Retirement Healthcare, American Institute Of Certified Public Accountants. Personal Financial Planning Section
Guides, Handbooks and Manuals
No abstract provided.
Communications : Methods And Applications For Financial Managers,
2013
University of Mississippi
Communications : Methods And Applications For Financial Managers, James Carberry
Guides, Handbooks and Manuals
No abstract provided.
Financial Reporting Framework For Small And Medium-Sized Entities,
2013
University of Mississippi
Financial Reporting Framework For Small And Medium-Sized Entities, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
