The Design And Implementation Of An Enlivened Ifrs Course,
2010
Cleveland State University
The Design And Implementation Of An Enlivened Ifrs Course, Mark Holtzblatt, Norbert Tschakert
Business Faculty Publications
In the Spring/2009 semester, with the financial support of a PricewaterhouseCoopers IFRS Ready Grant, a new course was developed that focused on International Financial Reporting Standards (IFRS). The course design goal was to choose the optimal combination of pedagogical tools and topics to create an effective, engaging and stimulating course plan. The course incorporates the online e-IFRS created by the International Accounting Standards Board (IASB), e-Learning IFRS Modules from the global accounting firm of Deloitte and IFRS Expert online videos and webcasts from corporate and various institutional and academic institutions. The pedagogical techniques described herein are also applicable to introductory …
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.
The Predictive Ability Of Corporate Financial Disclosures : Australian Evidence,
2010
Edith Cowan University
The Predictive Ability Of Corporate Financial Disclosures : Australian Evidence, Yun Ren
Theses : Honours
This thesis examines the predictive ability of corporate financial disclosures. Factor Analysis and Discriminant Analysis are used to differentiate between good companies and poor companies in Australian manufacturing industry. Good and poor companies are identified based on their 2009 financial data and the prediction models are constructed based on their 2008 data. 64 companies are selected finally, with 29 good companies and 35 poor companies. Financial ratios, company size, corporate governance and conservatism are employed in this study to examine whether they can predict corporate perforn1ance. Because only 3 7 companies disclosed research and development (R&D) expenses, which are used …
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.
Securing The Future : Succession Planning Basics,
2010
University of Mississippi
Securing The Future : Succession Planning Basics, William L. Reeb
Guides, Handbooks and Manuals
No abstract provided.
David Walker To Deliver Keynote At Aicpa 2010 Advanced Personal Financial Planning Conference.,
2010
University of Mississippi
David Walker To Deliver Keynote At Aicpa 2010 Advanced Personal Financial Planning Conference., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
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.
Decomposition Of Fraud-Risk Assessments And Auditors’ Sensitivity To Fraud Cues*,
2010
Brigham Young University - Provo
Decomposition Of Fraud-Risk Assessments And Auditors’ Sensitivity To Fraud Cues*, T. Jeffrey Wilks, Mark F. Zimbelman
Faculty Publications
Practitioners and regulators are concerned that when auditors perceive management’s attitude or character as indicative of low fraud risk, they are not sufficiently sensitive to high levels of incentive or opportunity risks in their overall fraud-risk assessments. In this study, we examine whether a fraud-triangle decomposition of fraud-risk assessments (that is, separately assessing attitude, opportunity, and incentive risks prior to assessing overall fraud risk) increases auditors’ sensitivity to opportunity and incentive cues when perceptions of management’s attitude suggest low fraud risk. In an experiment with 52 practicing audit managers, we find that auditors who decompose fraud-risk assessments are more sensitive …
Life Insurance: How To Use It To Your Clients' Advantage,
2010
University of Mississippi
Life Insurance: How To Use It To Your Clients' Advantage, Bryan Schick, Partnersfinancial, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
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 …
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 …
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 …
You Are The Value : Define Your Worth, Differentiate Your Cpa Firm, Own Your Market,
2010
University of Mississippi
You Are The Value : Define Your Worth, Differentiate Your Cpa Firm, Own Your Market, Leo J. Pusateri
Guides, Handbooks and Manuals
No abstract provided.
Rebirth Of Roth : A Cpa's Ultimate Guide For Client Care,
2010
University of Mississippi
Rebirth Of Roth : A Cpa's Ultimate Guide For Client Care, Robert S. Keebler, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Guides, Handbooks and Manuals
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.
Norms, Conformity, And Controls,
2010
Brigham Young University - Provo
Norms, Conformity, And Controls, William B. Tayler, Robert J. Bloomfield
Faculty Publications
Research in behavioral economics suggests that in addition to their traditional incentive effects, formal control systems can influence psychological motivations. We extend this literature by demonstrating experimentally that formal controls directly influence people’s sense of what behaviors are appropriate in the setting (personal norms), and indirectly alter people’s tendency to conform to the behavior of those around them (descriptive norms). These effects persist even after the controls are changed, so that the effects of current controls can be strongly influenced by past control strength. Our results support those who are incorporating psychological factors into principal-agent models (such as Fischer and …
Future Cpa's Guide To Life And Awesomeness,
2010
University of Mississippi
Future Cpa's Guide To Life And Awesomeness, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
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.
Petriarch : The Complete Guide To Financial And Legal Planning For A Pet's Continued Care,
2010
University of Mississippi
Petriarch : The Complete Guide To Financial And Legal Planning For A Pet's Continued Care, Rachel Hirschfeld
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Audit And Accounting Manual As Of June 1, 2010 : Nonauthoritative Technical Practice Aid,
2010
University of Mississippi
Aicpa Audit And Accounting Manual As Of June 1, 2010 : Nonauthoritative Technical Practice Aid, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
