Accounting Commons^™

Best Of Boards : Sound Governance And Leadership For Nonprofit Organizations, Marci S. Thomas, Kim Strom-Gottfried

Guides, Handbooks and Manuals

No abstract provided.

Adviser's Guide To Health Care: Volume 1, An Era Of Reform, Robert James Cimasi

Guides, Handbooks and Manuals

No abstract provided.

Budget Participation And Managerial Performance : The Role Of Organisational Fairness, Motivation And Organisational Cuture., Suria Zainuddin

Student Works (2010-2019)

Abstract NA

Auditor Tenure And Audit Quality, Li Zheng Brooks

LSU Doctoral Dissertations

I propose that audit quality is likely to increase with audit firm tenure due to a Learning Effect and decrease with audit firm tenure due to a Bonding Effect. The net impact of these two countervailing forces over audit firm tenure dictates whether the relationship between audit firm tenure and audit quality is a concave, convex, or linear function of audit firm tenure. When the Bonding Effect dominates the Learning Effect in the later (earlier) years of tenure, then audit quality is a concave (convex) function of audit firm tenure. Adopting the quadratic model to empirically estimate the audit firm …

Aicpa Annual Report, 2010-2011; Change. Vision. Opportunity, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.

Entities With Oil And Gas Producing Activities With Conforming Changes As Of July 1, 2011; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Entities With Oil And Gas Producing Activities Task Force

Guides, Handbooks and Manuals

No abstract provided.

Establishing And Maintaining A System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice, American Institute Of Certified Public Accountants. Quality Control Standards Task Force

Guides, Handbooks and Manuals

No abstract provided.

Aicpa Audit Committee Toolkit : Government Organizations, 2nd Edition, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center, Cna Financial Corporation

Guides, Handbooks and Manuals

No abstract provided.

2011 Trends In The Supply Of Accounting Graduates And The Demand For Public Accountants, Scott Moore, Rebecca Mahler, Ruth Ashton, Tarp Worldwide

AICPA Annual Reports

No abstract provided.

Ceo Demographics And Accounting Fraud: Who Is More Likely To Rationalize Illegal Acts?, Carmelita J. Troy, Ken G. Smith, Madeline A. Domino

Faculty Publications

This article proposes that key CEO demographic factors reflect alternative modes of rationalizing the choice to engage in and/or facilitate accounting fraud. Specifically the authors theorize that younger, less functionally experienced CEOs and CEOs without business degrees will be more likely to rationalize accounting fraud as an acceptable decision. Based on a sample of 312 fraud-committing and control firms, the study finds support for the authors’ predictions. It also finds that CEO stock options (a form of executive equity incentive) also predict fraud, and that this relationship is not moderated by CEO demographics. The study thus extends upper echelon theory …

Uniform Accountancy Act, Standards For Regulation Including Substantial Equivalency, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy

Association Sections, Divisions, Boards, Teams

No abstract provided.

Practical Financial Decision Making : Essential Tools, Anthony C. Larusso

Guides, Handbooks and Manuals

No abstract provided.

U. S. Taxation Of International Operations : Key Knowledge, G. Michael Tilton

Guides, Handbooks and Manuals

No abstract provided.

Do Earnings Reported Under Ifrs Tell Us More About Future Earnings And Cash Flows?, T.J. Atwood, Michael S. Drake, James N. Myers, Linda A. Myers

Faculty Publications

We contribute to the debate about the relative benefits and costs of International Financial Reporting Standards (IFRS) adoption by examining whether earnings persistence and the association between current accounting earnings and future cash flows differ for firms reporting under IFRS versus firms reporting under United States Generally Accepted Accounting Principles (U.S. GAAP) and firms reporting under non-U.S. domestic accounting standards (DAS). Using samples comprised of 58,832 firm-year observations drawn from 33 countries from 2002 through 2008, we find that positive earnings reported under IFRS are no more or less persistent than earnings reported under U.S. GAAP but losses reported under …

Implications Of Executive Succession Upon Financial Risk And Performance, Susan F. Weiss

Walden Dissertations and Doctoral Studies

Executive replacements have historically created fluctuations in the market value of a company and precipitated inappropriate investor reaction. However, the direction and statistical significance of relationships between executive turnover, market value, financial risk, and investor reaction among a census of highly performing firms was previously unexplored. The purpose of this study was to determine the extent of the relationship between CEO turnover and indicators of company performance. Theoretical foundation for this study was the efficient markets hypothesis. Hypotheses tests were designed to support an ex-post facto research methodology for pre-post comparison of volatility of financial metrics, which are indicators of …

Aicpa Standards For Performing And Reporting On Peer Reviews And Related Interpretations, Based On The June 1, 2010 Exposure Draft (Qcm &Cpe Reviews), American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters On Working Draft Of Aicpa Audit And Accounting Guide Employee Benefit Plans, Updated 12/15/2010, Released 4/12/2011, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

The Effect Of Ownership Concentration, Board Of Directors, Audit Committee And Ethnicity On Conservative Accounting : Malaysian Evidence, Rahimah Mohamed Yunos

Theses: Doctorates and Masters

This thesis examines whether ownership concentration, board of directors, audit
committee and ethnicity of directors affect conservative accounting. Additionally,
this thesis examines whether the impact of firms’ governance on conservatism is
moderated by ownership concentration. Previous evidence has suggested that
conservative accounting controls the agency problem, but so far, there is no
evidence that it is applicable in Malaysian firms, as firms are closely held by the
controlling shareholders.

This thesis employs panel data on Malaysian listed companies observed over
seven years from 2001 to 2007. Malaysian firms are chosen as the sample
because they provide a useful setting for …

Auditor Stress: Antecedents And Relationships To Audit Quality, Mohd Nazli Mohd Nor

Theses: Doctorates and Masters

Research on Reduced Audit Quality Practices (RAQP) has consistently shown serious negative consequences in the auditing profession. It has found that under certain pressure levels, auditors tend to engage in RAQP. However, most of the previous studies that had investigated RAQP failed to examine RAQP from a stress model perspective which incorporates stressors, stress measures and stress consequences into the model and to measure the interactions among these constructs. Previous research has mainly focused on the direct effect of stressors (e.g., time budget pressure, leadership styles, individual personality etc.) on RAQP; there is no single investigation that has simultaneously examined …

Advisers Guide To S Corporations : Tax Compliance And Planning, Gregory B. Mckeen

Guides, Handbooks and Manuals

No abstract provided.