Codification Of Statements On Standards For Accounting And Review Services As Of January 2013, Numbers 1 To 20,
2013
University of Mississippi
Codification Of Statements On Standards For Accounting And Review Services As Of January 2013, Numbers 1 To 20, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Pcaob Standards And Related Rules As Of January 2013,
2013
University of Mississippi
Pcaob Standards And Related Rules As Of January 2013, Public Company Accounting Oversight Board, 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 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.
Acquirer Valuation And Acquisition Decisions: Identifying Mispricing Using Short Interest,
2013
The Ohio State University
Acquirer Valuation And Acquisition Decisions: Identifying Mispricing Using Short Interest, Itzhak Ben-David, Michael S. Drake, Darren T. Roulstone
Faculty Publications
We use short interest as an investor-based measure of over/undervaluation that distinguishes between the misvaluation and Q-theories of mergers. Using this measure, we find that misvaluation is a strong determinant of merger decision making. Firms in the top quintile of short interest are 54% more likely to engage in stock acquisitions and 22% less likely to engage in cash acquisitions. Stock (but not cash) acquirers have higher short interest than their targets. Overall, our results suggest that the previously documented underperformance of stock acquirers and the overperformance of cash acquirers can be explained by misvaluation, as captured by short interest.
Further Evidence On The Ability Of Fifo And Lifo Earnings To Predict Operating Cash Flows: An Industry Specific Analysis,
2013
California State University - Chico
Further Evidence On The Ability Of Fifo And Lifo Earnings To Predict Operating Cash Flows: An Industry Specific Analysis, Brock Murdoch, Bruce Dehning, Paul Krause
Accounting Faculty Articles and Research
The continuing convergence of U.S. GAAP with International Accounting Standards has brought into question the future use of the LIFO inventory method in the U.S. Since the Financial Accounting Standards Board (2010) has stipulated that earnings should aid investors and creditors in their quest to forecast future cash flows to the enterprise, this research examines whether FIFO earnings or LIFO earnings is preferable, for this purpose, as an aid to ex ante operating cash flow itself,over a three-year forecast horizon. We conclude that ex ante operating cash flows are quite useful in forecasting operating cash flows across industries for up …
An Examination Of Personal Values And Value Systems Of Chinese And U.S. Business Students,
2013
Marquette University
An Examination Of Personal Values And Value Systems Of Chinese And U.S. Business Students, Don E. Giacomino, Xin Li, Michael D. Akers
Accounting Faculty Research and Publications
Using the Rokeach Value Survey and the Musser and Orke typology this paper examines the personal values and value systems of business students in China and compares the results with the results of a recent study that used similar methodology to examine the values and value systems of U.S. students. The study also examines the differences in values and value systems of the Chinese students by gender and by major. While there are few differences for the Chinese students by gender, our findings show several differences in the rankings of values by the Chinese and U.S. students as well as …
Proposed Financial Statement Changes By The Fasb-Iasb: Reactions From Chinese Accounting Majors,
2013
Marquette University
Proposed Financial Statement Changes By The Fasb-Iasb: Reactions From Chinese Accounting Majors, Don E. Giacomino, Xin Li, Michael D. Akers
Accounting Faculty Research and Publications
Based on concerns regarding the usefulness of the current format of the financial statements to assist users in making decisions and as part of the convergence efforts of the IAS and GAAP, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) created a joint project (2004) on financial statement presentation which resulted in the publication of their joint Discussion Paper, Preliminary View on Financial Statement Presentation. Prior research has examined the response of academics, preparers (CPAs) and US accounting students (future preparers). This paper extends that research by examining the reaction of Chinese accounting students, future …
The Impact Of Technology On Management Control: Degradation, Empowerment, Or Technology Dominance?,
2013
University of Central Florida
The Impact Of Technology On Management Control: Degradation, Empowerment, Or Technology Dominance?, Joseph Canada
Electronic Theses and Dissertations
The evolution of technology brings with it the evolution of business processes. Without a doubt, technology changes how work is performed. At first glance, workplace technology appears to be a great boon to society. However, research presents opposing views on how workplace technologies impact the individual. One perspective argues that organizations utilize technology to redesign work processes, such that the worker requires less skill, autonomy, and compensation. The opposing perspective argues that organizations utilize technology to empower employees to improve efficiency and profits. This dissertation consists of three interrelated studies examining workplace technology’s impact on decision makers. The first study …
Regulation And The Auditing Profession,
2013
University of Central Florida
Regulation And The Auditing Profession, Alexey Lyubimov
Electronic Theses and Dissertations
The dissertation consists of three studies examining three different regulatory issues that affect the auditing profession. The first study has two main foci. First, the study investigates the impact of Sarbanes-Oxley Act (SOX) on the Big 4 fee premium. Second, the study investigates the relationship between the size of an audit client and annual fee change. The results show that in the post-SOX environment, clients of non-Big 4 firms have experienced greater increases in audit fees than the clients of the Big 4 firms, resulting in a diminishing Big 4 premium. This is consistent with the notion that non-Big 4 …
The Diffusion Of Digital Dashboards: An Examination Of Dashboard Utilization And The Managerial Decision Environment,
2013
University of Central Florida
The Diffusion Of Digital Dashboards: An Examination Of Dashboard Utilization And The Managerial Decision Environment, Jeffrey Reinking
Electronic Theses and Dissertations
This dissertation consists of three related studies examining the diffusion of digital dashboard technology throughout today’s organizations. Dashboards, once reserved for the executive level, are now available to managers at the lower levels of the organization. For these managers, dashboards have become an integral part of their work life to support their decision environment, to provide consistency in measures, to monitor performance, and to communicate information throughout the organization. Prior research in the practice literature has shown that dashboards improve managerial performance and organizational performance as well as communicate organizational goals and objectives; however, empirical research has not been conducted …
الاستثمار في التعليم ودوره في تحقيق التنمية المستدامة في العراق,
2013
Al-Muthanna University
الاستثمار في التعليم ودوره في تحقيق التنمية المستدامة في العراق, نادية خضير كناوي
Muthanna Journal of Administrative and Economics Sciences
أن من أبرز مظاهر التخلف الاقتصادي والاجتماعي هو ضعف الامكانات المادية وانخفاض مستوى الامكانات البشرية الضرورية لإحداث التنمية ، ويعد الاستثمار في التعليم المطلب الرئيس لتحقيق التنمية الاقتصادية والاجتماعية ، وان الاهتمام بتكوين القدرات البشرية عن طريق التعليم والتدريب بهدف اكتسابها المهارات والقدرات اللازمة للمشاركة في العملية التنموية .لذلك فأن للتعليم اهمية في صنع الحضارة وبناء الانسان أذ لابد من ان يحظى قطاع التعليم بإهتمام كبير وان تكون النقلة كبيرة في مسيرة التعليم من حيث وضع اسس انطلاقة النهضة التعليمية بمعطياتها ونتائجها سواء من حيث التوسع النوعي او الكمي او من حيث تفاعل نشاطات مؤسسات التعليم النظامي وغيرالنظامي مع متطلبات …
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.
Using A Soc 1sm Report In A Financial Statement Audit; Practice Aid Series,
2013
University of Mississippi
Using A Soc 1sm Report In A Financial Statement Audit; Practice Aid Series, American Institute Of Certified Public Accountants (Aicpa)
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.
Risk Assessment For Mid-Sized Organizations : Coso Tools For A Tailored Approach,
2013
University of Mississippi
Risk Assessment For Mid-Sized Organizations : Coso Tools For A Tailored Approach, Scott M. Mckay
Guides, Handbooks and Manuals
No abstract provided.
