Accounting Commons^™

In Search Of A Different Accounting Graduate: Entry-Point Determinants Of Students’ Performance In An Undergraduate Accountancy Degree Programme In Singapore, Poh Sun Seow, Gary Pan, Joanne Tay

Research Collection School Of Accountancy

This study investigates the association of prior academic achievement, admission interview, critical thinking, mathematical aptitude, gender and age with successful academic performance in an undergraduate accountancy degree programme at a Singapore university. The purpose of revisiting the determinants of academic performance is twofold: firstly, university accounting education in Singapore has changed greatly since Koh and Koh’s earlier study (1999), so this study examines if determinants previously identified as significant continue to be so in the new setting; secondly, the study tests the usefulness of admission interview in identifying applicants who achieve subsequent academic success. All the data on students’ performance …

Information Systems Procurement Process Risk And Control: Insights From A Public Sector Organization, Shan Chi Gary Pan, Manjari Mehta, Poh Sun Seow

Research Collection School Of Accountancy

This case highlights the specific risks and issues that may be encountered in the information systems (IS) procurement process in a country where bribery and corruption are more common. PSO is a large Indian public sector organization involved in energy-related business. Being financially deprived, PSO relied on government funding to build its infrastructures. Besides the funding support, PSO also inherited the bureaucratic structure and the corruption practices. Lately, PSO was involved in several IS infrastructure and applications upgrading projects and wanted to review its IS procurement process. Does PSO understand the process risks in public IS procurement? Does PSO have …

Counterparty Responses To Managerial Overconfidence, Paul Hribar, Jaewoo Kim, Ryan Wilson, Holly I-Hwa Yang

Research Collection School Of Accountancy

Existing research links CEO personality traits to a number of corporate decisions including overinvestment, external acquisitions, and earnings management. These findings raise the question of whether counterparties distinguish between differences in individual CEO behavior, and how they respond to it. We focus on two key counterparties – auditors and credit rating agencies – and examine whether audit fees and credit ratings are affected by CEO overconfidence. We find a positive association between audit fees and CEO overconfidence, suggesting that auditors exert more effort or increase the risk premium associated with auditing firms with more overconfident CEOs. We also find a …

Accounting For Goodwill Pre&Post Sfas 142 And The Implications For Earnings Management, Liang Jian Wu

Honors Scholar Theses

This thesis explores how impairment charges driven by management assessment have led to the possibility of earnings management under the SFAS 142 standard. The goal of carrying out this research is to help the user understand the implications behind allowing management to judge impairment charges (US GAAP) versus pre SFAS 142 when intangibles such as a goodwill were amortized (currently IFRS).

How has SFAS 142 opened the door for earnings management? If there is evidence to prove this assumption, then what factors drive management's impairment decisions. This information is pertinent to investors when analyzing a potential investment as goodwill can …

Rights Of Ownership In The United States As Identified Through Defined Benefit Plan Conversion, Richard Burke

HIM 1990-2015

Employer provided Qualified Plans ("Qualified Plans") are the most efficient supplement to Social Security savings and benefits. Given the significance of the benefits provided as well as the short-term Revenue constraints upon the Federal government in the form of substantially protracted tax deferrals, Qualified Plan legislation should maintain a conservative disposition. Incremental legislative action in the right direction will steadily graduate ERISA to its intended purpose. Unfortunately ERISA is a convoluted maze of formalities, definitions, and regulation that are only substantially understood by an expert and have yet to be adequately explained to the public at large. Recent publications such …

Construction Contractors With Conforming Changes As Of May 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Life And Health Insurance Entities, With Conforming Changes As Of May 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Life Insurance Audit Guide Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Investment Companies, With Conforming Changes As Of May 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountant. Investment Companies Expert Panel

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Implications Of Being A Highly Rated Organization: Evidence From Four-Star Rated Nonprofits, Qianhua Ling, Daniel G. Neely

Accounting Faculty Research and Publications

This study examines a group of nonprofits rated four stars by Charity Navigator. The purpose is to determine whether this select group of charities exhibits characteristics associated with top charitable organizations, or whether the four-star rating achieved is limited to the more narrow financial metrics employed in the methodology utilized by Charity Navigator. This study finds that organizations rated four stars by Charity Navigator show a lower level of excess cash holdings, report a lower level of compensation expenses and exhibit lower sensitivity of compensation to performance. Financially, these organizations are less vulnerable than their lower rated peers. The results …

Agenda, Auditing Standards Board, May 1-3, 2012, Meeting Boston, Ma, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb) Meeting, May 1-3, 2012, Boston, Ma, San Juan, Puerto Rico; Highlights (Asb) Meeting, May 1-3, 2012, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Characteristics Of Auditors Reporting Material Weaknesses In Internal Control Over Compliance For Federal Grants, Julie Hyde

Faculty Works

Are auditor characteristics associated with the reporting of a material weakness in internal control over compliance for federal grants?

Checklists And Illustrative Financial Statements For State And Local Governmental Units, April 30, 2012, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Aicpa Comment Letter, Re: Pcaob Rulemaking Docket Matter No. 039., American Institute Of Certified Public Accountants. Public Practice And Global Alliances

Association Sections, Divisions, Boards, Teams

No abstract provided.

Honors Banquet, April 26, 2012, University Of Mississippi. Patterson School Of Accountancy

State Publications

No abstract provided.

Statement Of Aicpa President And Ceo Barry C. Melancon, Cpa, Cgma, Supporting Xbrl Provisions In H.R. 2146, The Digital Accountability And Transparency Act., Barry C. Melancon

Association Sections, Divisions, Boards, Teams

No abstract provided.

Detecting Fraud In Bankrupt Municipalities Using Benford's Law, Allyn H. Haynes

Scripps Senior Theses

This thesis explores if fraud or mismanagement in municipal governments can be diagnosed or detected in advance of their bankruptcies by financial statement analysis using Benford’s Law. Benford’s Law essentially states that the distribution of first digits from real world observations would not be uniform, but instead follow a trend where numbers with lower first digits (1, 2…) occur more frequently than those with higher first digits (…8,9). If a data set does not follow Benford’s distribution, it is likely that the data has been manipulated. This widespread phenomenon has been used as a tool to detect anomalies in data …

The Increased Savings Of Cash By United States Firms, Robert M. Zak Jr.

Honors Theses

Today, many United States firms are holding nearly double the amount of cash they held in the 1980s. The purpose of this discussion is to interpret and analyze the increase of cash-holdings of United States firms throughout the last 30 years, and to determine exactly how and why firms are holding so much more cash than they used to hold in the past. This discussion conveys significant reasons of why firms throughout the United States are holding more cash, including: a recent drop in on-hand inventories, an increased risk of cash flows for firms, money spent on capital by firms …

Gough, William Henry, 1826-1910 (Sc 275), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 275. Record book of William H. Gough, the first sheriff of Meade County, Kentucky, containing notes of court cases and jury lists. Includes notes and diary entries relating to his activities at Mount Merino Seminary in Breckinridge County, and lists of students, 1841-1842.

Tichenor, A. K. (Sc 274), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid and scan (Click on "additional files" below) for Manuscripts Small Collection 274. Record book of dry goods purchases in account with J. B. Dyer, a merchant at Sonora, Hardin County, Kentucky.