Checklists And Illustrative Financial Statements : Property And Liability Insurance Entities, September 2010 Edition,
2010
University of Mississippi
Checklists And Illustrative Financial Statements : Property And Liability Insurance Entities, September 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Entities-- Accounting Issues And Risks : Strengthening Financial Management And Reporting; Financial Reporting Alert,
2010
University of Mississippi
Not-For-Profit Entities-- Accounting Issues And Risks : Strengthening Financial Management And Reporting; Financial Reporting Alert, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Why "Democracy" And "Drifter" Firms Can Have Abnormal Returns: The Joint Importance Of Corporate Governance And Abnormal Accruals In Separating Winners From Losers,
2010
Singapore Management University
Why "Democracy" And "Drifter" Firms Can Have Abnormal Returns: The Joint Importance Of Corporate Governance And Abnormal Accruals In Separating Winners From Losers, Koon Boon Kee
Dissertations and Theses Collection (Open Access)
Do managers exercise accounting discretion in an opportunistic or efficient manner? Good governance structures, which mitigate agency costs, are necessary to ensure that the accounting information supplied by management is not opportunistically manipulated. The output of quality accounting information, in turn, serves as an input to better governance structures. Thus, governance and earnings quality (EQ) are inexorably linked through a complementarity relationship. This suggests two previously unexamined relationships. Firstly, the governance effects on performance in the influential paper by Gompers, Ishii and Metrick (2003) is overrated without good EQ, measured by the magnitude of abnormal accruals (AA), as an input. …
Moral Hazard, Firms’ Internal Governance And Management Earnings Forecasts,
2010
Singapore Management University
Moral Hazard, Firms’ Internal Governance And Management Earnings Forecasts, Jimmy Lee
Research Collection School Of Accountancy
This paper investigates the role of management earnings forecasts in mitigating information asymmetry between investors andmanagers relating to moral hazard, and explains how earnings guidance facilitates monitoring. I demonstrate that firms that are more susceptible to moral hazard problems and more difficult to monitor are also more likely to issue annual earningsforecasts and they do so more frequently. In addition, I examine how firm internal governance drives forecasting decisions andshow that stronger board governance and managerial equity incentives are associated with higher likelihood and frequency of forecast issuance. Finally, I provide robust evidence that managerial equity incentives are associated with …
The Life And Writings Of John C. Colt (1810-1842): A More Even-Handed Approach And A Request For Your Participation,
2010
University of Rhode Island
The Life And Writings Of John C. Colt (1810-1842): A More Even-Handed Approach And A Request For Your Participation, Richard Vangermeersch
Special Collections (Miscellaneous)
No abstract provided.
Auditor Type, Firm Ownership And Auditor Reporting Under A Joint Audit Requirement : Exploratory Evidence From India,
2010
Lingnan University
Auditor Type, Firm Ownership And Auditor Reporting Under A Joint Audit Requirement : Exploratory Evidence From India, Ting Zou
Lingnan Theses
India is one of the largest developing countries in the world. Although many issues and phenomena arising from its transitional economy are worthy of research from an accounting perspective, the Indian accounting market is a field that remains relatively unexplored in the extant literature. One of the institutional features of India is that while it is mandatory for public sector companies and banks to have joint auditors, their appointment is voluntary for other companies. In a thesis motivated by this and other institutional features and the absence of related accounting and auditing studies conducted in an Indian setting, I examine …
Enhancing Green Tax Measures In Hong Kong : A Means Of Addressing The City's Environmental Problems,
2010
Lingnan University
Enhancing Green Tax Measures In Hong Kong : A Means Of Addressing The City's Environmental Problems, Yuzhu Lu
Lingnan Theses
Nowadays, pressures on the environment are increasing around the world. In particular, Hong Kong, a compact city with a population of nearly seven million, one which has undergone remarkable economic growth over the past few decades, has developed severe environmental problems. It also has deficiencies in its taxation system: a small tax base, for example. In today’s world, “green” taxes have been accepted and applied by more and more countries, especially those in the OECD. However, Hong Kong still has not adequately used the tax tool as an integral part of the government’s anti-pollution strategy. Accordingly, the major objective of …
Aicpa Annual Report; My Aicpa Is...,
2010
University of Mississippi
Aicpa Annual Report; My Aicpa Is..., American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Is The Special Purpose Vehicles Act Responsible For The Decline In Npl Ratios?,
2010
De La Salle University
Is The Special Purpose Vehicles Act Responsible For The Decline In Npl Ratios?, Stephanie L. Chan, Andrew Adrian Y. Pua
DLSU Business & Economics Review
This study aimed to determine if the SPV Act was actually responsible for the marked decline in NPL ratios this past four years. Using aggregated data for the entire Philippine Banking System, segregated according to type of bank, results suggest that the SPV Act was not responsible for the decline in the NPL ratios but may be attributed to a downward trend in the loan to asset ratio where values are getting closer to the interval for which NPL ratios are at a minimum, economic sluggishness as measured by deviations from the long run trend of macroeconomic variables, and seasonal …
A Comparative Analysis Of The Entrepreneurial Styles Of Second, Third, And Fourth Generation Overseas Chinese And Filipinos In The Philippines,
2010
De La Salle University
A Comparative Analysis Of The Entrepreneurial Styles Of Second, Third, And Fourth Generation Overseas Chinese And Filipinos In The Philippines, Gerley Q. Po
DLSU Business & Economics Review
This study used the multiple case study research approach and presents a comparative analysis of the similarities and differences in entrepreneurship styles among second, third and fourth generation overseas Chinese and Filipinos in the Philippines. Specifically, it aimed to compare the entrepreneurs’ entrepreneurial characteristics, leadership styles, and value orientation. The results indicate that the two groups are heterogeneous even though they operate business in the same country. However, slowly, the influence of Filipino culture is seen in the fourth generation overseas Chinese. The study hopes to provide new generation of entrepreneurs insights on entrepreneurial styles that need to change to …
Human Resource Management Practices: Drivers For Stimulating Corporate Entrepreneurship In Large Companies In The Philippines,
2010
De La Salle University
Human Resource Management Practices: Drivers For Stimulating Corporate Entrepreneurship In Large Companies In The Philippines, Divina M. Edralin
DLSU Business & Economics Review
Leading companies in the Philippines have realized that nurturing an entrepreneurial culture through the implementation of various strategic human resource management (HRM) practices will enhance their firm’s ability to gain competitive advantage and achieve superior performance. This study attempted to determine the degree to which various HRM practices stimulate corporate entrepreneurship and which HRM function is the most significant driver of corporate entrepreneurship (CE) in large companies in the Philippines. Findings reveal that the companies are extensively implementing different practices related to HRM functions that cultivate CE. Employee relations, training and development, and recruitment and selection HRM functions are found …
Nigeria’S Debt Overhang (1960-2005): A Critical Revisit,
2010
Babcock University, Nigeria
Nigeria’S Debt Overhang (1960-2005): A Critical Revisit, Solomon A. Adebola
DLSU Business & Economics Review
A general global trend up to the 1980’s has been for nations to rely substantially on external loans and aids for economic sustenance and technological development. This is particularly true for less developed countries (LDC). Unfortunately for these LDCs, their debts have gone beyond the countries’ capacity to repay. The debts have, for many such developing countries, been on a perpetual geometrical increase. Such countries have ended up with a debt overhang, with its detrimental impacts on the countries’ economic growth and social development. This research note gives a treatise on the theoretical framework of a debt overhang, and a …
Exploratory Market Survey Of Tuba In Tacloban City,
2010
De La Salle University
Exploratory Market Survey Of Tuba In Tacloban City, Arturo Pacho
DLSU Business & Economics Review
This research note explores the market condition of tuba in Tacloban City in the Philippines. It examined the market viability of tuba as a source of income for small retailers as well as coconut farmers. To determine whether there is any commercial value to tuba, and to what extent, a survey was made on the type of tuba sold, the price it is sold for, the quantity sold, the age of tuba, and the source of tuba. This report provides basic information as to the commercial value of tuba to small store retailers in the city.
Matrix Of The Proposed Statement On Auditing Standards (Sas) Interim Financial Information (Redrafted) Marked Against Sas No. 116, Interim Financial Information (Aicpa, Professional Standards, Vol. 1, Au Sec. 722).,
2010
University of Mississippi
Matrix Of The Proposed Statement On Auditing Standards (Sas) Interim Financial Information (Redrafted) Marked Against Sas No. 116, Interim Financial Information (Aicpa, Professional Standards, Vol. 1, Au Sec. 722)., American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
A Comparative Analysis Of The Bootstrap Versus Traditional Statistical Procedures Applied To Digital Analysis Based On Benford’S Law,
2010
Marquette University
A Comparative Analysis Of The Bootstrap Versus Traditional Statistical Procedures Applied To Digital Analysis Based On Benford’S Law, Ikseon Suh, T. Christopher Headrick
Accounting Faculty Research and Publications
No abstract provided.
An Examination Of Underreporting Of Time And Premature Signoffs By Internal Auditors,
2010
Marquette University
An Examination Of Underreporting Of Time And Premature Signoffs By Internal Auditors, Qianhua Ling, Michael D. Akers
Accounting Faculty Research and Publications
The passage of the Sarbanes-Oxley Act of 2002 (SOX) heightened the importance of internal controls and accordingly, a key control - the internal audit junction. Consequently, management and external auditors have both increased their reliance on internal auditors' work. While there has been considerable research regarding the impact of the underreporting of time and premature sign-offs on the external audit, there has only been one study that has examined the impact of these two items on the internal auditors' work. Such research is dated (1994) and prior to the passage of SOX. We surveyed members of the Institute of Internal …
Formation And Consequences Of Going Concern Opinions: A Review Of The Literature,
2010
Marquette University
Formation And Consequences Of Going Concern Opinions: A Review Of The Literature, Jodi L. Gissel
Accounting Faculty Research and Publications
Shortly after the passage of SAS No. 59, Asare (1990) summarized the evolution of research on the going concern opinion (GCO) in order to evaluate the Auditing Standards Board's assumptions regarding the signals sent to the market via the GCO. Over the past twenty years, researchers have continued to investigate the importance of GCOs. The authors objectives are to bring current the evolution of standards, regulations, and literature concerning GCOs, to synthesize a body of research that still presents inconsistent findings, and to suggest future research that could further our understanding of GCO formation and consequences. Given the large volume …
Three Studies Related To The Institutionalization Of International Financial Reporting Standards.,
2010
University of Central Florida
Three Studies Related To The Institutionalization Of International Financial Reporting Standards., Anna Alon
Electronic Theses and Dissertations
This dissertation consists of three separate, but related, studies on the institutionalization of International Financial Reporting Standards (IFRS). The first study examines the relationship between the national variables and the level of IFRS adoption. Theoretical insights regarding the level of national IFRS adoption come from the world-level institutional theory (Meyer et. al., 1997). Archival data are utilized for the study. The findings indicate that countries with weaker national governance structures and lower economic development demonstrate the highest level of commitment to IFRS. Nationalism was found to influence the extent of adoption. The study contributes to IFRS adoption literature by recognizing …
Three Studies Investigating The Legal Liability Implications Of The Sarbanes-Oxley Act Of 2002,
2010
University of Central Florida
Three Studies Investigating The Legal Liability Implications Of The Sarbanes-Oxley Act Of 2002, Jillian Phillips
Electronic Theses and Dissertations
This dissertation examines the litigation and legal liability exposure of auditors related to the Sarbanes-Oxley Act of 2002 (SOX). Three separate studies were conducted to examine how auditor's litigation exposure is evaluated by potential litigants (lawyers), and how auditor liability is evaluated by jurors, following the bankruptcy of a client. The first study examines whether the auditor's SOX Section 404 reporting decisions influence lawyers' assessments of their litigation exposure. The second study investigates whether voluntary disclosures of significant deficiencies in internal controls within the SOX Section 404 report, and the subjectivity of the internal control judgments made by the auditor, …
Changing Careers -- Six Options For Becoming A Cpa,
2010
San Jose State University
Changing Careers -- Six Options For Becoming A Cpa, Elizabeth V, Grace, T. G. Black
Faculty Publications
No abstract provided.
