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.
Internal Control For Today's Smart Business,
2013
University of Mississippi
Internal Control For Today's Smart Business, Jeremy Dillard
Guides, Handbooks and Manuals
No abstract provided.
Related-Party Audit Considerations : A Case Study Approach; Aicpa Practice Aid Series,
2013
University of Mississippi
Related-Party Audit Considerations : A Case Study Approach; Aicpa Practice Aid Series, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Strategic Business Management : From Planning To Performance,
2013
University of Mississippi
Strategic Business Management : From Planning To Performance, Gary Cokins
Guides, Handbooks and Manuals
No abstract provided.
Using A Soc 1sm Report In Audits Of Employee Benefit Plans; Aicpa Practice Aid Series,
2013
University of Mississippi
Using A Soc 1sm Report In Audits Of Employee Benefit Plans; Aicpa Practice Aid Series, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Overachiever's Guide To Getting Unstuck : Replan, Reprioritize, Reaffirm,
2013
University of Mississippi
Overachiever's Guide To Getting Unstuck : Replan, Reprioritize, Reaffirm, William L. Reeb
Guides, Handbooks and Manuals
No abstract provided.
Cpa’S Guide To Technology In A Pfp Practice,
2013
University of Mississippi
Cpa’S Guide To Technology In A Pfp Practice, Joel Bruckenstein
Guides, Handbooks and Manuals
No abstract provided.
Pcps Cpa Firm 2013 Top Issues Diagnostic Report,
2013
University of Mississippi
Pcps Cpa Firm 2013 Top Issues Diagnostic Report, American Institute Of Accountants. Private Companies Practice Section
Association Sections, Divisions, Boards, Teams
No abstract provided.
A Descriptive Study Of Factors Associated With The Internal Audit Function Having An Impact: Comparisons Between Organizations In A Developed And An Emerging Economy,
2013
Kennesaw State University
A Descriptive Study Of Factors Associated With The Internal Audit Function Having An Impact: Comparisons Between Organizations In A Developed And An Emerging Economy, Audrey A. Gramling, Irem Nuhoglu, David A. Wood
Faculty Publications
An internal audit function (IAF) should positively impact financial reporting and governance, and add value to its organization. We provide evidence on IAF factors (i.e., characteristics, activities, work areas) associated with these types of impact and whether these factors, and their influence on various impacts, differ between a developed and an emerging economy (i.e., US, Turkey). Factors positively associated with financial reporting in the US are assurance activities, control work, and competence; in Turkey, significant factors are governance work and competence. For governance, we find that the factors positively associated with it in the US include assurance activities, governance work, …
Managers’ Discretionary Adjustments: The Influence Of Uncontrollable Events And Compensation Interdependence,
2013
Tulane University
Managers’ Discretionary Adjustments: The Influence Of Uncontrollable Events And Compensation Interdependence, Jasmijn C. Bol, Gary Hecht, Steven D. Smith
Faculty Publications
Discretionary bonus adjustments allow managers to restore the alignment of employee effort and compensation when bonus amounts are based on noisy objective performance measures. The implications of discretionary adjustments for employees' future efforts and fairness perceptions present important trade-offs for managers to consider. Adjustments may be used to motivate different types of effort in future periods, but may also create perceptions of unfairness among employees who are not affected by negative events. This study examines the joint influence of the likelihood of future negative uncontrollable events and compensation interdependence (i.e., the extent to which one employee's compensation influences others' compensation) …
Exploring The Role Delaware Plays As A Domestic Tax Haven,
2013
Duke University
Exploring The Role Delaware Plays As A Domestic Tax Haven, Scott D. Dyreng, Bradley P. Lindsey, Jacob Thornock
Faculty Publications
We examine whether Delaware is a domestic tax haven. We find that taxes play an economically important role in determining whether U.S. firms locate subsidiaries in Delaware and that a Delaware-based state tax avoidance strategy lowers state effective tax rates by between 0.7 and 1.1 percentage points, on average. The tax savings represent a 15–24% decrease in the state income tax burden and translate to an increase in net income of 1.04–1.47%. However, we find that the tax benefits of Delaware tax strategies are diminishing over time in response to initiatives by state governments to limit multistate tax avoidance.
Can Short Restrictions Actually Increase Informed Short Selling?,
2013
University of Washington
Can Short Restrictions Actually Increase Informed Short Selling?, Adam C. Kolasinski, Adam Reed, Jacob Thornock
Faculty Publications
We use the 2008 short selling regulations to test whether short sale restrictions can increase informed short selling. For the preborrow requirement, we find more negative price reactions to short interest announcements though no reliable increase in the price impact of short sales volume. For the stocks with banned short sales, we find an increase in the price impact of short sale volume though no reliable change in the price reaction to short interest announcements. Both restrictions, however, are associated with increased informed trading. Our results suggest that short restrictions will not reduce informed short selling and may actually result …
The Effects Of Dividend Taxation On Short Selling And Market Quality,
2013
Brigham Young University - Provo
The Effects Of Dividend Taxation On Short Selling And Market Quality, Jacob Thornock
Faculty Publications
This study examines the effects of dividend taxation on the primary parties involved in a short sale: the lender of the stock and the short seller. For stock lenders, dividend taxation is associated with a decrease in the supply of shortable shares and an increase in equity lending fees around the dividend record date. For short sellers, potential reimbursement costs are associated with a significant decrease in short volume before the ex-dividend date followed by a significant increase after the ex-date. Prior research shows that short selling improves price efficiency and formation. Hence, because of the negative effects of taxation …
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 …
Material Internal Control Weaknesses And Earnings Management In The Post-Sox Environment,
2013
University of Louisville
Material Internal Control Weaknesses And Earnings Management In The Post-Sox Environment, Benjamin P. Foster, Trimbak Shastri
Faculty and Staff Scholarship
Prior studies found that companies with internal control deficiencies incorporate abnormal accounting accruals into their financial statements. However, these studies did not consider the materiality of abnormal accruals. Abnormal accruals should be within materiality when financial statements receive clean audit opinions. When material internal control weaknesses (MICW) exist, to compensate for additional risk, auditors should apply more audit effort to gain the quantity and quality of evidence necessary to obtain a reasonable degree of assurance to support their audit reports. We find evidence of this because audit fees are significantly higher for MICW companies than those for effective internal controls …
The Impact Of Organizational Culture On Decisions To Use Comprehensive Performance Measurement Systems,
2013
University of Texas at El Paso
The Impact Of Organizational Culture On Decisions To Use Comprehensive Performance Measurement Systems, Gaurav Gupta
Open Access Theses & Dissertations
Using the Contingency Approach to Management Accounting (Otley, 1980) and the Globe Study's (House et al., 2004) organizational culture model, the purpose of this dissertation is to examine the impact of organizational culture on the extent of the use of Comprehensive Performance Measurement Systems (CPMS) in Indian manufacturing organizations. The Balanced Scorecard (BSC) is used as a proxy to CPMS in this research. Using a survey methodology, data were collected from 18-28 top management and other employees in each of the 48 manufacturing organizations in India for a total of 1,126 respondents. I conducted regressions to analyze the data. I …
Daring To Dream,
2012
Coastal Carolina University
Daring To Dream, Michelle Carreon
Honors Theses
Many people are unaware of the DREAM Act and its benefits; however, many scholars agree that the DREAM Act at the federal level is potentially beneficial to those undocumented students and to the United States. These scholars have researched the various benefits of the DREAM Act, such as an increase in human capital, increase in education revenue, and increase in taxable income. The DREAM Act can potentially give students the opportunity to obtain a higher education and ultimately a job and a better life. Most likely, ignorance of the DREAM Act has obscured the benefits it provides. People are more …
The Effect Of Ifrs On The Financial Ratios Of Canadian Public Mining Companies.,
2012
East Tennessee State University
The Effect Of Ifrs On The Financial Ratios Of Canadian Public Mining Companies., Heath Aaron Mcconnell
Undergraduate Honors Theses
The objective of this study is to add to the body of research concerning International Financial Reporting Standards (IFRS). To accomplish this objective, it will examine whether Canada’s adoption of IFRS, which replaced Canadian Generally Accepted Accounting Principles (GAAP), appears to affect the reported financial performance of Canadian public mining companies. Financial information for 2010 from the audited financial statements, as stated under IFRS and Canadian GAAP, were used to compute selected financial ratios. These financial ratios were tested to determine if statistically significant differences in their dispersion and central tendency resulted from adopting IFRS. It was found that no …
Causes And Treatment Of Foreclosure: A Review Of The Obama Administration's Home Affordable Modification Program.,
2012
East Tennessee State University
Causes And Treatment Of Foreclosure: A Review Of The Obama Administration's Home Affordable Modification Program., Savannah Perkins
Undergraduate Honors Theses
After the recent housing bubble burst, foreclosures ran rampant across the United States. Focused concentrations occurred in Florida, California, Nevada, Utah, and other states. Despite government intervention through many foreclosure mitigation plans, the housing market is still incredibly volatile today. With many plans proving ineffective, the Obama Administration has its hopes set on the Making Home Affordable program (MHA), which is broken down into the Home Affordable Modification Program (HAMP) and the Home Affordable Refinance Program (HARP). This study seeks to evaluate the effectiveness of the Home Affordable Modification Program on overall and individual mortgage servicer levels by assessing changes …
