Annual Report Of Aicpa Disciplinary Activity, January 1-December 31, 2010 And 2009,
2010
University of Mississippi
Annual Report Of Aicpa Disciplinary Activity, January 1-December 31, 2010 And 2009, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Dysfunctional Audit Behaviour: An Exploratory Study In Malaysia,
2010
Universiti Teknologi MARA, Pahang, Malaysia
Dysfunctional Audit Behaviour: An Exploratory Study In Malaysia, Halil Paino, Zubaidah Ismail, Malcolm Smith
Research outputs pre 2011
The quality of the opinion provided by audit firms is an important determinant of their long-term survival, but audit quality is difficult to gauge, which makes it particularly sensitive to the behaviour of the individuals who carry on audit work. This paper seeks to identify the incidence of dysfunctional audit behaviours and audit quality reduction behaviours, actions taken by an auditor during engagement that reduce evidence-gathering effectiveness. The paper is based on a survey of 244 auditors working in small/medium and big audit firms in Malaysia. The paper identifies key variables leading to dysfunctional audit behaviour. The paper is subject …
The Impact Of Perceived Importance Of An Ethical Situation (Pie) On Ethical Judgment And Intention: Beyond Moral Intensity,
2010
University of Northern Iowa
The Impact Of Perceived Importance Of An Ethical Situation (Pie) On Ethical Judgment And Intention: Beyond Moral Intensity, Monica Marie Johnston
Honors Program Theses
The importance of ethics to the accounting profession is well established (Turpen and Witmer, 1997; Abdolmohammadi, Read, and Scarbrough, 2003; Guffey and McCartney, 2008). In accounting, a commitment to ethical behavior is regarded as the basis for all other performance standards, (Turpen et al., 1997), and historically most agree that accountants practice honest principles (Leitsch, 2006). However, business headlines such as those related to the collapse of Enron and its auditor, Arthur Andersen, raise concerns about ethical actions of accountants (Abdolmohammadi et al., 2003). Additionally, accountants and auditors have more recently come under fire due to issues related to the …
The Persistence Of Accounting Versus Economic Profit,
2010
San Jose State University
The Persistence Of Accounting Versus Economic Profit, Matthew J. Holian, Ali M. Reza
Faculty Publications
Drawing on Schumpeterian theory, this article presents estimates of a first-order autoregressive model of profit persistence for large US firms, using Economic Value Added (EVA), the popular measure of profits produced by Stern Stewart and Company, and simple (unadjusted) accounting measures from the Compustat database. We hypothesize about the differences we should expect to find between these two sets of estimates, and also provide a fresh normative assessment of the dynamic competitiveness of the US economy.
Understanding Analysts Forecasts,
2010
University of Cambridge
Understanding Analysts Forecasts, R. J. Louth, P. Joos, S. E. Satchell, Guy Weyns
Research Collection School Of Accountancy
The purpose of this paper is to model analysts’ forecasts. The paper differs from the previous research in that we do not focus on how accurate these predictions may be. Accuracy may indeed be an important quality but we argue instead that another equally important aspect of the analysts’ job is to predict and describe the impact of jump events. In effect, the analysts’ role is one of scenario prediction. Using a Bayesian-inspired generalised method of moments estimation procedure, we use this notion of scenario prediction combined with the structure of the Morgan Stanley analysts’ forecasting database to model …
Accounting, Risk, And Revolution,
2010
Singapore Management University
Accounting, Risk, And Revolution, Stefano Harney
Research Collection Lee Kong Chian School Of Business
In response to the position of Steve Toms, this article argues that risk must be understood not as it has been posited by capital but rather as it might be taken up by labour. It uses Marx's socialization thesis to maintain that risk is a symptom of possibility for labour. Drawing on the work of Randy Martin the argument culminates in a consideration of the interanimation of capital in labour occasioned by the second helping of risk produced by its commoditisation. It concludes that far from being just what Michel Aglietta calls a social evaluation of private economic activity, risk …
The Effects Of Financial Statement Information Proximity And Feedback On Cash Flow Forecasts,
2010
University of Washington
The Effects Of Financial Statement Information Proximity And Feedback On Cash Flow Forecasts, Frank D. Hodge, Patrick E. Hopkins, David A. Wood
Faculty Publications
The Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB), in their joint Financial Statement Presentation project, are reconsidering the basic format of financial statements. The Boards' preliminary discussions related to this joint project indicate that they intend to modify the required financial statements to increase the proximity of performance-related information for each reported period, but also to reduce the number of reported periods. We provide evidence related to each of these potential changes by investigating the effects of financial-statement information proximity and the number of periods of reported performance on investors' ability to learn the forecast-relevant time-series …
Accounting Program Research Rankings By Topical Area And Methodology,
2010
Brigham Young University - Provo
Accounting Program Research Rankings By Topical Area And Methodology, Joshua G. Coyne, Scott L. Summers, Brady Williams, David A. Wood
Faculty Publications
This paper makes two novel contributions to ranking accounting research programs constructed from publication counts in top journals (AOS, Auditing, BRIA, CAR, JAE, JAR, JATA, JIS, JMAR, RAST, and TAR). In contrast to previous studies, we recognize the mobility of intellectual assets tied to the human capital of accounting researchers and therefore base our rankings on the researchers' current affiliations, rather than their affiliations at the time of publication. Also, we categorize each article written by topical area (auditing, financial, managerial, accounting information systems, tax, and other) and by methodology (analytical, archival, experimental, and other) and provide separate accounting program …
Coso Internal Control - Integrated Framework: Guidance On Monitoring Internal Control Systems, Volume Ii: Application,
2010
University of Mississippi
Coso Internal Control - Integrated Framework: Guidance On Monitoring Internal Control Systems, Volume Ii: Application, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Fraudulent Financial Reporting: 1998-2007 : An Analysis Of U.S. Public Companies,
2010
University of Mississippi
Fraudulent Financial Reporting: 1998-2007 : An Analysis Of U.S. Public Companies, Mark S. Beasley, Dana R. Hermanson, Joseph V. Carcello, Terry L. Neal
Association Sections, Divisions, Boards, Teams
No abstract provided.
Background On The Aicpa/Nasba Uniform Accountancy Act-What Does It Mean?,
2010
University of Mississippi
Background On The Aicpa/Nasba Uniform Accountancy Act-What Does It Mean?, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Proposed Revisions To Aicpa/Nasba Uniform Accountancy Act And Nasba Uniform Accountancy Act Rules, Section 3 And Article 14; Exposure Draft (American Institute Of Certified Public Accountants), 2010, December,
2010
University of Mississippi
Proposed Revisions To Aicpa/Nasba Uniform Accountancy Act And Nasba Uniform Accountancy Act Rules, Section 3 And Article 14; Exposure Draft (American Institute Of Certified Public Accountants), 2010, December, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy
Association Sections, Divisions, Boards, Teams
No abstract provided.
Book-Tax Conformity, Earnings Persistence And The Association Between Earnings And Future Cash Flows,
2010
Florida State University
Book-Tax Conformity, Earnings Persistence And The Association Between Earnings And Future Cash Flows, T.J. Atwood, Michael S. Drake, Linda A. Myers
Faculty Publications
Calls for eliminating differences between accounting earnings and taxable income in the U.S. have been debated extensively. Proponents of increased book-tax conformity argue that tax compliance will increase and earnings quality will improve. Opponents argue that earnings quality will decline. We examine whether the level of required book-tax conformity affects earnings persistence and the association between earnings and future cash flows. We develop a comprehensive book-tax conformity measure and find that earnings have lower persistence and a lower association with future cash flows when conformity is higher. Our evidence suggests that increased book-tax conformity may reduce earnings quality.
Do Voluntary Disclosures That Disavow The Reliability Of Mandated Fair Value Information Reflect Legitimate Concerns About Reliability?,
2010
Indiana University
Do Voluntary Disclosures That Disavow The Reliability Of Mandated Fair Value Information Reflect Legitimate Concerns About Reliability?, Walter G. Blacconiere, James R. Frederickson, Marilyn F. Johnson, Melissa F. Lewis-Western
Faculty Publications
One consequence of the shift to fair value measurement is the emergence of voluntary disclosures in audited financial statements that question the reliability of mandated fair value information. We refer to these disclosures as reliability disavowals and address three questions: Are fair value estimates less reliable for firms that disavow? Do managers of disavowal firms have reason to believe that they cannot reliably estimate the disavowed fair values? Are factors indicative of reliability problems associated with the decision to disavow? We address these questions in the context of managers’ stock option compensation estimates disclosed under SFAS 123. Our results suggest …
Aicpa Professional Standards As Of June 1, 2010, Volume 1: U.S. Auditing Standards-Aicpa, Attestation Standards,
2010
University of Mississippi
Aicpa Professional Standards As Of June 1, 2010, Volume 1: U.S. Auditing Standards-Aicpa, Attestation Standards, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Pcaob Standards And Related Rules As Of November 2010,
2010
University of Mississippi
Pcaob Standards And Related Rules As Of November 2010, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Entity-Level Controls: The Internal Auditor's Assessment Of Management Tone At The Top,
2010
University of Illinois at Chicago
Entity-Level Controls: The Internal Auditor's Assessment Of Management Tone At The Top, James Hansen, Nathaniel M. Stephens, David A. Wood
Faculty Publications
The internal audit function’s (IAF) regular interaction with management and continual presence within the organization place it in a unique position to monitor the organization. Although the IAF has significant potential to evaluate and improve corporate governance, research has yet to explore how internal auditors assess an important component of corporate governance— management tone at the top. This paper reports survey evidence of 578 practicing internal auditors related to (1) current internal auditing practices regarding assessing management’s tone, (2) internal auditor’s current assessments of management’s tone, and (3) potential future practices internal auditor’s could perform to improve management’s tone. In …
Entrepreneurial Success: Differing Perceptions Of Entrepreneurs And Venture Capitalists,
2010
Brigham Young University - Provo
Entrepreneurial Success: Differing Perceptions Of Entrepreneurs And Venture Capitalists, Ervin L. Black, F. Greg Burton, David A. Wood, Aaron F. Zimbelman
Faculty Publications
The recent credit crisis has made it more difficult for entrepreneurs to find funding. It is increasingly important for entrepreneurs to know what is important to venture capitalists (VCs) when they make their funding decisions. We interview entrepreneurs and VCs to determine traits these groups perceive as necessary for entrepreneurial success. We find that entrepreneurs cite traits inherent to their nature significantly more than VCs. Additionally, entrepreneurs who do not have previous VC funding experience differ significantly from VCs in identifying important factors for VC funding. In contrast, entrepreneurs with previous VC funding experience did not differ from VCs in …
Financial Reporting Whitepaper: The Aicpa's Guide To Clarified And Converged Standards For Auditing And Quality Control,
2010
University of Mississippi
Financial Reporting Whitepaper: The Aicpa's Guide To Clarified And Converged Standards For Auditing And Quality Control, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Inside Track To Careers In Accounting,
2010
University of Mississippi
Inside Track To Careers In Accounting, Stan Ross, James Carberry
Guides, Handbooks and Manuals
No abstract provided.
