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39,882 full-text articles. Page 440 of 471.

Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To The Honorable Douglas H. Shulman, Commissioner, Internal Revenue Service, And Curtis G. Wilson, Associate Chief Counsel For Passthroughs And Special Industries, Internal Revenue Service, Re: Request For Guidance On Foreign Trusts As Part Of The Hire Act., Patricia A. Thompson, American Institute of Certified Public Accountants. Tax Executive Committee 2011 University of Mississippi

Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To The Honorable Douglas H. Shulman, Commissioner, Internal Revenue Service, And Curtis G. Wilson, Associate Chief Counsel For Passthroughs And Special Industries, Internal Revenue Service, Re: Request For Guidance On Foreign Trusts As Part Of The Hire Act., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Chair's Letter--March 2011: Paul V. Stahlin, Cpa, Chairman, Aicpa Board Of Directors., Paul V. Stahlin 2011 University of Mississippi

Chair's Letter--March 2011: Paul V. Stahlin, Cpa, Chairman, Aicpa Board Of Directors., Paul V. Stahlin

Association Sections, Divisions, Boards, Teams

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards, Omnibus Statement On Auditing Standards—2011, March 7, 2011, American Institute of Certified Public Accountants. Auditing Standards Board 2011 University of Mississippi

Comment Letters On Proposed Statement On Auditing Standards, Omnibus Statement On Auditing Standards—2011, March 7, 2011, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards, Omnibus Statement On Auditing Standards—2011, March 7, 2011, Comments Are Requested By May 15, 2011; Exposure Draft (American Institute Of Certified Public Accountants), 2011, March 7, American Institute of Certified Public Accountants. Auditing Standards Board 2011 University of Mississippi

Proposed Statement On Auditing Standards, Omnibus Statement On Auditing Standards—2011, March 7, 2011, Comments Are Requested By May 15, 2011; Exposure Draft (American Institute Of Certified Public Accountants), 2011, March 7, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Jones & Stevens - Account Book (Sc 248), Manuscripts & Folklife Archives 2011 Western Kentucky University

Jones & Stevens - Account Book (Sc 248), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 248. Account book for the Jones & Stevens general store located in Greencastle, Warren County, Kentucky. Index of accounts is located in the front of the volume, followed by the full accounts of the store’s customers. A label affixed to the ledger’s cover indicates that the volume was originally intended for recording information about Warren County court cases, but this was never done. The label is signed by James D. Hines.


Impact Of The Economic Downturn On Local Governments In South Carolina, William Tomes 2011 University of South Carolina

Impact Of The Economic Downturn On Local Governments In South Carolina, William Tomes

Georgia Journal of Public Policy

Across the country local government revenues have decreased while operating costs such as fuel, materials, equipment, and health insurance costs have significantly increased. In addition to reduced revenues, interest earnings for city and county government investments are low. These factors combined have created a difficult financial arena in which local governments must operate. While economists are reporting signs of economic recovery, many city and county budgets are just now feeling the full brunt of the economic downturn that began in 2008. On a daily basis, news media nationwide report local governments addressing budget deficits by cutting services, eliminating positions, or …


Cpa Client Bulletin, March 2011, American Institute of Certified Public Accountants (AICPA) 2011 University of Mississippi

Cpa Client Bulletin, March 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


The Foreign Corrupt Practices Act: Insights For Internal Auditors, Audrey A. Gramling, Dana R. Hermanson, Heather M. Hermanson 2011 Kennesaw State University

The Foreign Corrupt Practices Act: Insights For Internal Auditors, Audrey A. Gramling, Dana R. Hermanson, Heather M. Hermanson

Faculty Articles

Douglas Faggioli, president and CEO of Nature's Sunshine Products (NSP) made the above remarks as he accepted, on behalf of NSP, a 2004 "100 Best Corporate Citizens" award from Business Ethics magazine. NSP received the award two years in a row. Less than two years later, NSP would discover a bribery scheme in its Brazil operations that would expose it to Securities and Exchange Commission (SEC) enforcement under the Foreign Corrupt Practices Act (FCPA). Faggioli and the company's CFO, Craig Huff, along with NSP, would be plaintiffs in a class action lawsuit, and the SEC would fine each officer $25,000. …


Trend Of The Future, Not Flavour Of The Month: The Changing Private Equity Industry In Emerging Markets, Knowledge@SMU 2011 Singapore Management University

Trend Of The Future, Not Flavour Of The Month: The Changing Private Equity Industry In Emerging Markets, Knowledge@Smu

Knowledge@SMU

With memories of the recent global financial crisis still fresh in many people's minds, investors are shying away from anything that may sound too risky or complex. TPG Capital, on the other hand, is taking this opportunity to place their bets on the emerging markets. To secure its investments, Ashish Shastry, managing director and Southeast Asia head of this prominent private equity firm, recommended to the audiences at SMU's BNP Paribas Hedge Fund Centre, a road less travelled – engagement and consulting. --------------------------------------------------------------------------------


Gaming, American Institute of Certified Public Accountants. Gaming Guide Task Force 2011 University of Mississippi

Gaming, American Institute Of Certified Public Accountants. Gaming Guide Task Force

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Financial Statement Preparation Manual, Nonauthoritative Practice Aids, March 2011, American Institute of Certified Public Accountants (AICPA) 2011 University of Mississippi

Aicpa Financial Statement Preparation Manual, Nonauthoritative Practice Aids, March 2011, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Effective Valuation Method Of Toxic Assets And Their Influence On Banks’ Financial Statements, Morgan Logue 2011 University of Lynchburg

Effective Valuation Method Of Toxic Assets And Their Influence On Banks’ Financial Statements, Morgan Logue

Undergraduate Theses and Capstone Projects

The crash of the housing market caused risky home loans and mortgage backed securities to be worth almost nothing; this not only drastically decreased national banks’ net income but also devastated the United States’ economy. The United States Treasury Department believes that they have found a $700 billion solution to the United States’ financial crisis. The Public- Private Investment Program (P-PIP), which is a part of the Troubled Asset Relief Program (TARP), plans on clearing toxic assets from national banks’ balance sheets through auctions. Two main concerns that affect the end results of this auction is how to motivate banks …


Do Management Eps Forecasts Allow Returns To Reflect Future Earnings? Implications For The Continuation Of Management’S Quarterly Earnings Guidance, Jong-Hag CHOI, Linda MYERS, Yoonseok ZANG, Dave ZIEBART 2011 Seoul National University

Do Management Eps Forecasts Allow Returns To Reflect Future Earnings? Implications For The Continuation Of Management’S Quarterly Earnings Guidance, Jong-Hag Choi, Linda Myers, Yoonseok Zang, Dave Ziebart

Research Collection School Of Accountancy

Using 18,253 firm-year observations from 1998 through 2003, we build on literature suggesting that more informative disclosures allow returns to better reflect future earnings, and test whether management earnings per share forecasts and their characteristics influence the future earnings response coefficient (FERC). We find that FERCs are greater for forecasting firms and when forecasts are more frequent or precise. We suggest that more frequent and more precise forecasts assist investors in better predicting future earnings. Importantly, we find that quarterly and short-term forecasts incrementally increase the association between returns and future earnings beyond annual and long-term forecasts; thus, even short-term, …


The Effects Of Decision Aid Structural Restrictiveness On Decision-Making Outcomes, Poh Sun SEOW 2011 Singapore Management University

The Effects Of Decision Aid Structural Restrictiveness On Decision-Making Outcomes, Poh Sun Seow

Research Collection School Of Accountancy

Decision aids are often designed to direct decision-makers' attention to potential problems or solutions prompted by the decision aid; but in most instances, it is impossible to prompt all possible issues that should be considered in making a decision. Decision aids can induce decision-making biases whereby users focus only on the issues identified by the decision aid and fail to adequately consider other issues that are not identified by the decision aid. The purpose of this study is to investigate whether restricting how users interact with computerized decision aids affects their performance by limiting their ability to consider other possible …


Accounting Information Systems Research Over The Past Decade: Past And Future Trends, Colin FERGUSON, Poh Sun SEOW 2011 University of Melbourne

Accounting Information Systems Research Over The Past Decade: Past And Future Trends, Colin Ferguson, Poh Sun Seow

Research Collection School Of Accountancy

This article reviews the extant accounting information systems (AIS) literature by conducting an analysis of AIS articles published in 18 leading accounting, management information systems, and computer science journals from 1999 to 2009 with a view to identifying whether or not the focus of AIS research has changed, and if so how it has changed, since the Poston and Grabski’s (2000) review of AIS research from 1982 to 1998. We also report our insights into where AIS research is likely to be heading in the future. We analyse each of the 395 articles identified as reporting AIS research to identify …


Internal Controls For Sda Organizations: Conferences, Unions And Churches, Annetta M. Gibson 2011 Andrews University

Internal Controls For Sda Organizations: Conferences, Unions And Churches, Annetta M. Gibson

Faculty Publications

A presentation on internal control systems, presented to the East Central Africa Division in March of 2011.


Cash Flow Management For Sda Organizations, Annetta M. Gibson 2011 Andrews University

Cash Flow Management For Sda Organizations, Annetta M. Gibson

Faculty Publications

A presentation on managing cash flow in SDA organizations. Given to the East Central Africa Division on March, 2011.


Omnibus Proposal, Aicpa Professional Ethics Division, Interpretations And Rulings, February 28, 2011, Comments Are Requested By May 31, 2011; Exposure Draft (American Institute Of Certified Public Accountants), 2011, February 28, American Institute of Certified Public Accountants. Professional Ethics Executive Committee 2011 University of Mississippi

Omnibus Proposal, Aicpa Professional Ethics Division, Interpretations And Rulings, February 28, 2011, Comments Are Requested By May 31, 2011; Exposure Draft (American Institute Of Certified Public Accountants), 2011, February 28, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Omnibus Proposal, Aicpa Professional Ethics Division, Interpretations And Rulings, February 28, 2011, American Institute of Certified Public Accountants. Professional Ethics Executive Committee 2011 University of Mississippi

Comment Letters On Omnibus Proposal, Aicpa Professional Ethics Division, Interpretations And Rulings, February 28, 2011, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letter: Re: Comments On Proposed Regulations Under Section 263(A) Guidance Regarding Deduction And Capitalization Of Expenditures Related To Tangible Property (Reg-168745-03)., Patricia A. Thompson, American Institute of Certified Public Accountants. Tax Executive Committee 2011 University of Mississippi

Comment Letter: Re: Comments On Proposed Regulations Under Section 263(A) Guidance Regarding Deduction And Capitalization Of Expenditures Related To Tangible Property (Reg-168745-03)., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


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