Audit Office Size, Audit Quality And Audit Pricing,
2010
Seoul National University
Audit Office Size, Audit Quality And Audit Pricing, Jong-Hag Choi, Francis Kim, Jeong-Bon Kim, Yoonseok Zang
Research Collection School Of Accountancy
Using a large sample of U.S. audit client firms over the period 2000-2005, this paper investigates whether and how the size of a local practice office within an audit firm (henceforth, office size) is a significant, engagement-specific factor determining audit quality and audit fees over and beyond audit firm size at the national level and auditor industry leadership at the city or office level. For our empirical tests, audit quality is measured by unsigned abnormal accruals, and the office size is measured in two different ways: one based on the number of audit clients in each office and the other …
Does Financial Information Drive Donations To Not For Profit Organizations?,
2010
Syracuse University
Does Financial Information Drive Donations To Not For Profit Organizations?, Kristen Paglia
Renée Crown University Honors Thesis Projects - All
Abstract not Included
Fair Value Accounting: Affect On The Auditing Profession,
2010
Sacred Heart University
Fair Value Accounting: Affect On The Auditing Profession, Danny A. Pannese, Alan Delfavero
WCBT Faculty Publications
During this period of global markets, multinational corporations are demanding financial accounting standards with enhanced uniformity. In an effort to achieve this objective, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have been working together on the Convergence Project, aiming to develop accounting standards that closely correlate with international financial reporting standards. In September 2006 and February 2007, the FASB issued two key fair value accounting (FVA) standards which focused on providing guidelines for fair value measurement (through a classification hierarchy), expanding disclosure requirements, and also allowing business entities to increase FVA's application. However, the …
Changing The Course: Applying Sarbanes-Oxley To The Classroom,
2010
Marquette University
Changing The Course: Applying Sarbanes-Oxley To The Classroom, Maureen Francis Mascha, Michael D. Akers
Accounting Faculty Research and Publications
No abstract provided.
Comments On Notice Of Proposed Rulemaking (Rin-1506-Ab08) Regarding Amendment To The Bank Secrecy Act Regulations--Reports Of Foreign Financial Accounts.,
2010
University of Mississippi
Comments On Notice Of Proposed Rulemaking (Rin-1506-Ab08) Regarding Amendment To The Bank Secrecy Act Regulations--Reports Of Foreign Financial Accounts., Alan R. Einhorn, American Institute Of Certified Public Accountants. Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
America Divided Into Savers And Non-Savers Amid Economic Turmoil: Aicpa Survey--Saving Regarded As A Lifestyle By Both Groups.,
2010
University of Mississippi
America Divided Into Savers And Non-Savers Amid Economic Turmoil: Aicpa Survey--Saving Regarded As A Lifestyle By Both Groups., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Letter From Barry C. Melancon, Cpa, President And Ceo, American Institute Of Certified Public Accountants, To The Members Of The United States Senate Re: Opposition To Amendment To The Restoring American Financial Stability Act Of 2010.,
2010
University of Mississippi
Letter From Barry C. Melancon, Cpa, President And Ceo, American Institute Of Certified Public Accountants, To The Members Of The United States Senate Re: Opposition To Amendment To The Restoring American Financial Stability Act Of 2010., Barry C. Melancon
Association Sections, Divisions, Boards, Teams
No abstract provided.
Letter From Barry C. Melancon, President And Ceo, American Institute Of Certified Public Accountants, To The Honorable Barney Frank, Chairman, House Financial Services Committee, And The Honorable Spencer Bachus, Ranking Republican, House Financial Services Committee Re: Opposition To Investor Protection Act., Barry C. Melancon
Association Sections, Divisions, Boards, Teams
No abstract provided.
Watch The Vote: Avoiding Undesirable Zero-Sum Outcomes,
2010
Singapore Management University
Watch The Vote: Avoiding Undesirable Zero-Sum Outcomes, Knowledge@Smu
Knowledge@SMU
Luxury watches often invoke a lot of debate amongst its aficionados. After the great lengths to which people go to, to collect, study, appraise and critique these mobile mechanical clocks, it is no surprise that they feel very strongly about their picks. Decisions made by prestigious bodies, such as the Grand Prix d’Horlogerie, are hence quite delicate. People's money, ego, and pride are at stake. So picking the winner that will keep the majority satisfied is crucial, yet quite difficult to do. Drawing comparisons to political election outcomes, SMU Economics professor Massimiliano Landi explores a new voting system to address …
Fair Value Accounting And Reporting Disclosures,
2010
Bryant University
Fair Value Accounting And Reporting Disclosures, Stephanie Lynn Olson
Honors Projects in Accounting
No abstract provided.
Other 2009 Academy Awards;Gomes Awarded 2009 Magrit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship; Mckinney Awarded 2009 Vangermeersch Manuscript Award; Bisman And Lippman Awarded Innovation In Accounting History Education Award 2009; Life Membership In The Academy Honour For 2009 Granted To Brief, Cheryl S. Mcwatters, David Oldroyd, Ingrid Jeacle, Mike Jones
Accounting Historians Notebook
No abstract provided.
Calls For Papers And Other; Accounting Historians Notebook: Call For Papers; Academy Of Accounting Historians 2010 Vangermeeresch Manuscript Award; Sec Historical Society Seeks Curator For 2012 Gallery On Audit Regulation; Call For Expressions Of Author Interest: A Global History; Accounting History: Call For Papers; 22nd Cardiff Business School Accounting And Business History Research Unit Annual Conference; 2nd The Balkans And The Middle East Countries International Conference On Auditing And Accounting History; Academy Of Historians 2010 Research Conference; Xvith Conference Of Accounting And Management History; Academy Of Accounting Historians 2011 Research Conference, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting Historians Notebook, 2010, Vol. 33, No. 1 (April) [Whole Issue],
2010
University of Mississippi
Accounting Historians Notebook, 2010, Vol. 33, No. 1 (April) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Ole Miss Accountant – Spring 2010,
2010
University of Mississippi
Ole Miss Accountant – Spring 2010, University Of Mississippi. School Of Accountancy
Ole Miss Accountant
Cover story: Deloitte Foundation gift strengthens faculty
Cpa Client Bulletin, April 2010,
2010
University of Mississippi
Cpa Client Bulletin, April 2010, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Tax Letter, April/May/June 2010,
2010
University of Mississippi
Cpa Client Tax Letter, April/May/June 2010, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Accounting History Journals Contents For 2009,
2010
University of Mississippi
Accounting History Journals Contents For 2009, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting History In The Early 1950s,
2010
University of Mississippi
Accounting History In The Early 1950s, Andrew Sharp, Rachel E. Kass
Accounting Historians Notebook
No abstract provided.
The Influence Of Women In Business: Is A Higher Percentage Of Women On A Company’S Board Of Directors Associated With The Absence Of Internal Control Weaknesses?,
2010
Bryant University
The Influence Of Women In Business: Is A Higher Percentage Of Women On A Company’S Board Of Directors Associated With The Absence Of Internal Control Weaknesses?, Jamie Goyette
Honors Projects in Accounting
Research shows that larger, more profitable and more visible companies are less likely to disclose internal control weaknesses. Firms with similar characteristics tend to hire more female board members. This paper examines whether there is an association between companies that have a higher percentage of female board members and the disclosure of internal control weaknesses. Such an association signifies the importance of board diversity because diversification strengthens corporate governance, promoting a more productive and trustworthy company. In this study, a sample of 500 randomly selected companies is examined to determine a possible correlation. The results will determine the validity of …
A Tale Of Two Standards: An Exploration Of Us Gaap And Ifrs,
2010
Bryant University
A Tale Of Two Standards: An Exploration Of Us Gaap And Ifrs, Allyson Lagasse
Honors Projects in Accounting
The research in this paper has two objectives. Beginning with an examination of the historical development of how financial reporting standards are set in the United States and around the world, the Financial Accounting Standards Board and the International Accounting Standards Board will be studied. Setting financial reporting standards in the United States is currently a responsibility of the Financial Accounting Standards Board, while many countries abroad utilize International Financial Reporting Standards, maintained by the International Accounting Standards Board. After detailing the historical development of each of the two boards and the sets of standards they maintain, the paper continues …
