The Harmonization Of Accounting Standards,
2012
George Fox University
The Harmonization Of Accounting Standards, Seth Sikkema
Faculty Publications - College of Business
No abstract provided.
Journal Of Public Budgeting, Accounting And Financial Management [Abstract],
2012
The University of Texas at Tyler
Journal Of Public Budgeting, Accounting And Financial Management [Abstract], Mary Fischer, Treba Marsh
Faculty Publications
No abstract provided.
Accounting And Reporting Convergence [Abstract],
2012
The University of Texas at Tyler
Accounting And Reporting Convergence [Abstract], Mary Fischer, Treba Marsh
Faculty Publications
No abstract provided.
Ethical And Environmental Disclosures: An Analysis Of The Oil And Gas Industry,
2012
Nelson Rusche College of Business, Stephen F. Austin State University
Ethical And Environmental Disclosures: An Analysis Of The Oil And Gas Industry, Violet C. Rogers, Jack R. Ethridge, Treba Marsh, Jessica Lott
Faculty Publications
This study investigates the similarities of ethical and environmental disclosures, as well as risk factors contained within annual reports for the reporting year 2009. The data were collected from Fortune 500 oil and gas company annual reports. Findings include: 1) an emphasis on environmental, financial, nonfinancial and ethical disclosures and 2) similar reported risks for all companies investigated. The findings illustrate that many of the studied oil and gas companies have similar disclosures but, on the other hand, are situation specific to particular company and location.
We Are Not Publicly Traded And So The Rules Don't Apply Or Do They Should They?,
2012
Stephen F Austin State University
We Are Not Publicly Traded And So The Rules Don't Apply Or Do They Should They?, Kelly Noe
Faculty Publications
This paper presents a case study of the accounting practices of a company that is privately held. The company follows Generally Accepted Accounting Principles (GAAP) but has some questionable transactions. The paper then follows up with a discussion of baby-GAAP and possible consequences of two different GAAP options.
Risk Management In A Volatile Market,
2012
Singapore Management University
Risk Management In A Volatile Market, Knowledge@Smu
Knowledge@SMU
The September 2008 collapse of Lehman Brothers was the 9/11 on Wall Street. Since then, the global risk landscape has changed and swings in the equity markets have become more volatile Now, a study of statistically significant changes in global financial risks and sharp increases in conditional Value-at-Risk after September 2008 has suggested a technically superior technique for effective risk management.
Empirical Support For The Pcaob’S Elimination Of The Independent Auditor’S Opinion Regarding Management’S Assessment Of Internal Control,
2012
Central Washington University
Empirical Support For The Pcaob’S Elimination Of The Independent Auditor’S Opinion Regarding Management’S Assessment Of Internal Control, James H. Thompson, Bart H. Ward
All Faculty Scholarship for the College of Business
In an attempt to bolster public confidence in the accounting profession, the PCAOB issued several standards that were intended to address weaknesses in audit reporting and to increase public confidence in financial reporting. One of these standards, Auditing Standard No.2, added two opinions on an enterprise’s internal control to audit reporting requirements. This Standard was superseded by Auditing Standard No. 5, which eliminated one of these opinions. The purpose of this paper is to examine the efficacy of the elimination of the auditor’s opinion regarding management’s assessment of internal control. The data in this study were taken from 10-K reports …
2011-2012 Morehead State University Audit Report,
2012
Morehead State University
2011-2012 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
Morehead State University Audit Reports
2011-2012 Audit Report for Morehead State University.
Off The Hook: Does The Supreme Court's Scheme Liability Ruling Benefit Firms In Litigation-Prone Industries?,
2012
Eastern Illinois University
Off The Hook: Does The Supreme Court's Scheme Liability Ruling Benefit Firms In Litigation-Prone Industries?, Candra S. Chahyadi, Menghistu Sallehu
Faculty Research & Creative Activity
This study measures the impact afthe U.S. Supreme Court's 2008 ruling Stoneridge Investment Partners vs. Scientific-Atlanta on the cumulative abnormal returns and changes in bid-ask spread of firms in litigation-prone industries (computer, electronic, pharmaceuticallbiotech, and retail industries). Although we find, in general, positive CARs around the event, we posit and find that the conditional probability that a firm will commit an accounting misstatement affects both CAR and bid-ask spread The results show that firms with a higher probability of committing financial misstatements experience lower returns around the court's ruling. That is, the ruling increases information asymmetry and uncertainty, and thus …
Cpa Client Bulletin, January 2012,
2012
University of Mississippi
Cpa Client Bulletin, January 2012, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Ifrs Financial Statements : Best Practices In Presentation And Disclosure; Ifrs Accounting Trends And Techniques,
2012
University of Mississippi
Ifrs Financial Statements : Best Practices In Presentation And Disclosure; Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Brief Note From The New Editor; Contents [2012, Vol. 39, No. 1]; Statement Of Policy [2012, Vol. 39, No. 1]; Guide For Manuscript Submission [2012, Vol. 39, No. 1]; Note Form The Editor Emeritus Richard Fleischman,
2012
University of Mississippi
Brief Note From The New Editor; Contents [2012, Vol. 39, No. 1]; Statement Of Policy [2012, Vol. 39, No. 1]; Guide For Manuscript Submission [2012, Vol. 39, No. 1]; Note Form The Editor Emeritus Richard Fleischman, Academy Of Accounting Historians, Richard K. Fleischman
Accounting Historians Journal
No abstract provided.
Evolution Of The Relationship Between The U.S. Financial Accounting Standards And The International Accounting Standard Setters: 1973-2008,
2012
University of Mississippi
Evolution Of The Relationship Between The U.S. Financial Accounting Standards And The International Accounting Standard Setters: 1973-2008, Robert J. Kirsch
Accounting Historians Journal
Utilizing archival materials as well as personal interviews and correspondence with personnel of the Financial Accounting Standards Board (FASB) and International Accounting Standards Committee /Board (IASC/B), including former Board chairmen and staff members, this paper examines the development of the working relationships between the FASB and the IASC/B from their earliest interactions in 1973 through the transformation of the IASC into the IASB and the Convergence Program rooted in the 2002 Norwalk Agreement up to 2008.
Victory Of The Prussian Railway "Dynamic" Accounting Over The Public Finance And Patrimonial Accounting Models (1838-1884): An Early Illustration Of Th Appearance Of The Second Stage Of Capitalist Financial Accounting And A Testimony Against The Agency And The Market For Excuses Theories,
2012
University of Mississippi
Victory Of The Prussian Railway "Dynamic" Accounting Over The Public Finance And Patrimonial Accounting Models (1838-1884): An Early Illustration Of Th Appearance Of The Second Stage Of Capitalist Financial Accounting And A Testimony Against The Agency And The Market For Excuses Theories, Jacques Richard
Accounting Historians Journal
The history of accounting for private railway companies in Germany shows that these companies played a major role in the diffusion of historical cost accounting principles and gave birth, together with big other joint stock companies, to the “dynamic” or second stage of capitalist accounting, at least in continental Europe. If the representatives of such railway companies did not develop new concepts of accounting, notably as concerned depreciation, they had, by 1875-1879, elaborated a new theory of accounting (historical cost or dynamic theory).This theory had a profound impact at least on the German theorists of the late 19th century and …
In Memorium,
2012
University of Mississippi
In Memorium, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Codification Of Statements On Auditing Standards (Volume 2), Numbers 122 To 125, As Of January 2012,
2012
University of Mississippi
Codification Of Statements On Auditing Standards (Volume 2), Numbers 122 To 125, As Of January 2012, American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Personal Accounts, Account Books And Their Probative Value: Historical Notes, C.1200-C.1800,
2012
University of Mississippi
Personal Accounts, Account Books And Their Probative Value: Historical Notes, C.1200-C.1800, Basil S. Yamey
Accounting Historians Journal
This paper discusses a number of topics pertaining to personal accounts in account books in the period roughly between 1200 and 1800. The main emphasis is on two topics, namely the use of account books as evidence in courts of law, and bad and doubtful debts and their accounting treatment. Examples from various countries and periods are provided to illustrate the discussion, which is not intended to be exhaustive.
Beating Market Expectations, Analysts’ Forecasts Dispersion And The Pricing Of Credit Default Swaps,
2012
Butler University
Beating Market Expectations, Analysts’ Forecasts Dispersion And The Pricing Of Credit Default Swaps, Mauricio A. Melgarejo
Scholarship and Professional Work - Business
The purpose of this paper is to study the impact of beating analysts’ forecasts and the impact of analysts’ forecast dispersion on the pricing of firms’ credit default swaps (CDSs). CDS premium is the compensation required by investors for bearing firms’ credit default risk. Sell-side analysts collect market, industry and firm information and provide important information in the form of stock recommendations, stock price targets and accounting number forecasts. For that reason, the information contained in their forecasts may provide additional information to investors to price CDSs. My results show that firms that beat analysts’ earnings and revenue forecasts, and …
Locating The Source Of Pacioli's Bookkeeping Treatise,
2012
University of Mississippi
Locating The Source Of Pacioli's Bookkeeping Treatise, Alan Sangster
Accounting Historians Journal
There is much we do not know about the early development of double entry bookkeeping. What, for example, caused it to be used by sufficient merchants for it to be formally taught to their sons in Northern Italy before anyone had apparently written anything about it? And, what did Pacioli use as the source for his 1494 treatise, the earliest known detailed written description of the method, something that has challenged researchers for at least the past 130 years? Discovering Pacioli's sources could broaden our knowledge of the Renaissance roots of accounting and of its early role and place in …
Contents [2012, Vol. 39, No. 2]; Statement Of Policy [2012, Vol. 39, No. 2]; Guide For Manuscript Submission [2012, Vol. 39, No. 2],
2012
University of Mississippi
Contents [2012, Vol. 39, No. 2]; Statement Of Policy [2012, Vol. 39, No. 2]; Guide For Manuscript Submission [2012, Vol. 39, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts.
