Accounting Commons^™

Comment Letters On Proposed Statement On Standards For Accounting And Review Services: The Use Of The Accountant’S Name In A Document Or Communication Containing Unaudited Financial Statements That Have Not Been Compiled Or Reviewed, November 30, 2010, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Letter From Robert W. Cook, Director, Division Of Trading And Markets, Sec, And James L. Kroeker, Chief Accountant, Office Of The Chief Accountant, Sec, To Stephen Zammitti, Chair, Aicpa Stockbrokerage And Investment Banking Expert Panel, Re: Requirements For Broker-Dealer Annual Audits Pursuant To Rule 17a-5 Under The Securities Exchange Act Of 1934., Robert W. Cook, James L. Kroeker, United States. Securities And Exchange Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb) Meeting, November 15, 2010, Conference Call; Highlights (Asb) Meeting, November 15, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Proposed Revised Statement On Auditing Standards, Financial Statements Prepared In Accordance With A Financial Reporting Framework Generally Accepted In Another Country, November 9, 2010, Comments Are Requested By January 31, 2011; Exposure Draft (American Institute Of Certified Public Accountants), 2010, November 9, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters On Proposed Revised Statement On Auditing Standards, Financial Statements Prepared In Accordance With A Financial Reporting Framework Generally Accepted In Another Country, November 9, 2010, Comments Are Requested By January 31, 2011, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Private Banking In Asia: Going Beyond Trust And Confidence, Knowledge@Smu

Knowledge@SMU

Asia's private banking industry is expected to expand in the near future, and all signs point to greater competition amongst existing markets and wealth management entities. The nature of the financial service, however, remains rather interpersonal. Private bankers work almost exclusively with sophisticated, high net worth individuals. Long term survival, for them, means sticking with high value clients over the long haul, over and above sticking it out with the institutes that back those financial services. What might this spell for the market? SMU's Ang Ser-Keng asked industry experts through a series of interviews.

Developing A Culturally Responsive Classroom Collaborative Of Faculty, Students, And Institution, Paul J. Colbert

MBA Faculty Conference Papers & Journal Articles

Culture is integral to the learning process. It is the organization and way of life within the community of students and teachers and directs the way they communicate, interact, and approach teaching and learning. Although founded in particular values and principles, the academy, like most organizations, is impacted day-to-day by its culture. Yet, the traditional higher education institution has not been designed to operate within a racially or ethnically diverse student population. The social, political, economic, and cultural forces that support the institution influence the teaching and learning environments. To better address cultural diversity in the classroom, faculty must first …

Cpa Client Bulletin, November 2010, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Social Networking Information Disclosure And Continuance Intention: A Disconnect, D. Harrison Mcknight, Nancy K. Lankton, John Tripp

Accounting Faculty Research

This paper tests a privacy calculus model for Facebook users. Privacy calculus means that individuals weigh a complex set of factors—including both costs and benefits—to decide whether to disclose personal information. Because information disclosure is closely related to use for many information technologies (IT), our privacy calculus model proposes that costs and benefits of user privacy will simultaneously influence users’ information disclosure and usage continuance intention. Based on past research, our model includes as ‘costs’ privacy concern and information sensitivity, while it includes as ‘benefits’ perceived usefulness, enjoyment, and trust. In a sample of business college students’ use of a …

Stock Return Synchronicity And Technical Trading Rules, Koon Boon Kee

Research Collection School Of Accountancy

No abstract provided.

Do Abnormally High Audit Fees Impair Audit Quality?, Jong-Hag Choi, Jeong-Bon Kim, Yoonseok Zang

Research Collection School Of Accountancy

This study examines whether and how audit quality proxied by the magnitude of absolute discretionary accruals is associated with abnormal audit fees, that is, the difference between actual audit fee and the expected, normal level of audit fee. The results of various regressions reveal that the association between the two is asymmetric, depending on the sign of the abnormal audit fee. For observations with negative abnormal audit fees, there is no significant association between audit quality and abnormal audit fee. In contrast, abnormal audit fees are negatively associated with audit quality for observations with positive abnormal audit fees. Our findings …

Comments On Ed Deferred Tax: Recovery Of Underlying Assets, Pearl Tan

Research Collection School Of Accountancy

No abstract provided.

The Effects Of Directional Audit Guidance And Estimation Uncertainty On Auditor Confirmation Bias And Professional Skepticism When Evaluating Fair Value Estimates, Norma R. Montague

USF Tampa Graduate Theses and Dissertations

In this study, I examine the effects of audit guidance and estimation uncertainty on auditors’ confirmation bias and professional skepticism when evaluating fair value estimates. Fair value estimation is becoming more prevalent in financial reporting frameworks, and regulators warn that fair value estimation presents higher risk of material misstatement when greater judgment in estimation is involved. In addition recent evidence from the Public Company Accounting Oversight Board (PCAOB) indicates that some auditors may not be exercising sufficient professional skepticism when performing audit procedures in higher risk areas of the audit. Martin et al. (2006) suggest that it may be the …

Goodwin, Lora (Sc 2390), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collecction 2390. “Bookkeeping Units for a High School Boy, a Family, and High School Funds as Worked Out in Brackenridge High School, San Antonio, Texas,” presented by Lora Goodwin in partial fulfillment of the requirements for the degree of Master of Arts at Southwest Texas State Teachers College, San Marcos, Texas.

Agenda, Auditing Standards Board (Asb), October 18-21, 2010, Meeting New Orleans, La, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb) Meeting, October 18 - 21, 2010, New Orleans, La; Highlights (Asb) Meeting, October 18 - 21, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Fall Meeting Of Council Of The American Institute Of Certified Public Accountants, October 17-19, 2010, New Orleans, Louisiana, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.

Irs Commissioner Douglas H. Shulman To Address Aicpa National Tax Conference, Published October 14, 2010, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Annual Members Meeting, American Institute Of Certified Public Accountants, October 18, 2010, New Orleans, Louisiana, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Carrots And Sticks: By Auditing Executive Compensation And Benefits, Auditors Can Help Their Organization Move From Risk To Rewards Management, Sridhar Ramamoorti, Usha R. Balakrishnan

Accounting Faculty Publications

Although the focus of risk management traditionally has been on downside risk, the time is right to focus this dialogue on upside risk — the management of value-creation opportunities through "rewards management." After all, rewards such as bonuses and stock options are typically greater for those who identify and leverage new value-creation opportunities. For-profit organizations favor those individuals who are well-connected and leverage their relationships to bring in clients and attract customers. Their selling ability, revenue-generating strategies, and overall modus operandi quickly earn them the coveted title of "rainmakers."

Nevertheless, rewards and incentives can encourage undesirable behaviors. Executives quickly learn …