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Articles 2311 - 2340 of 14496
Full-Text Articles in Entire DC Network
Comment Letters On Proposed Statement On Standards For Accounting And Review Services, Omnibus Statement On Standards For Accounting And Review Services—2018, September 14, 2017, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Comment Letters On Proposed Statement On Standards For Accounting And Review Services, Omnibus Statement On Standards For Accounting And Review Services—2018, September 14, 2017, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
An Examination Of The Statistical Significance And Economic Relevance Of Profitability And Earnings Forecasts From Models And Analysts, Mark E. Evans, Kenneth Njoroge, Keng Kevin Ow Yong
An Examination Of The Statistical Significance And Economic Relevance Of Profitability And Earnings Forecasts From Models And Analysts, Mark E. Evans, Kenneth Njoroge, Keng Kevin Ow Yong
Research Collection School of Accountancy
In this paper, we propose and empirically test a cross-sectional profitability forecasting model which incorporates two major improvements relative to extant models. First, in terms of model construction, we incorporate mean reversion through the use of a two-stage partial adjustment model and inclusion of a number of additional relevant determinants of profitability. Second, in terms of model estimation, we employ least absolute deviation (LAD) analysis instead of ordinary least squares (OLS) because the former approach is able to better accommodate outliers. Results reveal that forecasts from our model are more accurate than three extant models at every forecast horizon considered …
Gender And Connections Among Wall Street Analysts, Lily Hua Fang, Sterling Huang
Gender And Connections Among Wall Street Analysts, Lily Hua Fang, Sterling Huang
Research Collection School Of Accountancy
We examine how alumni ties with corporate boards differentially affect male and female analysts’ job performance and career outcomes. Connection improves men’s job performance — forecasting accuracy and recommendation impact — significantly more than women’s. Controlling for performance, connection further contributes to men’s, but not women’s, likelihood of being voted by institutional investors as “star” analysts, a marker of career success. These asymmetric effects are stronger in more opaque firms and among younger analysts, but is absent from a placebo test. Our evidence indicates that men reap higher benefits from social networks than women in both job performance and subjective …
The Myth Of The Millennial, Tanner Hafen, Matthew D. Fudge
The Myth Of The Millennial, Tanner Hafen, Matthew D. Fudge
Marriott Student Review
Explores perceptions of millennials in the workplace and what is and can be done to better integrate millennials employees into the workplace.
Marriott Student Review Volume I Issue 2: Women And Millennials In Business, Marianna Richardson
Marriott Student Review Volume I Issue 2: Women And Millennials In Business, Marianna Richardson
Marriott Student Review
Our second edition of MSR is dedicated to two populations – millennials and women. Currently, millennials comprise approximately 35%[1] of the United States’ workforce. Women hold 51.7% of the jobs in the U.S. job market.[2] This MSR issue focuses on the status of these groups in the business world. The reason for this emphasis is that most MSR writers and readers are millennials (which is defined as people between the ages of 18-24) and all of us work with or for women (as well as some of us are women).
Have We Overlooked The Benefits Of Nas, James C. Rich
Have We Overlooked The Benefits Of Nas, James C. Rich
Doctor of Business Administration Dissertations
Are nonaudit services (NAS) good or bad? Regulators, investors, and the professional accounting community have intensely debated this question for the last five decades. While seemingly a simple question, the abundance of conflicting literature surrounding this topic has indicated that the answer is anything but simple. The professional accounting community maintains that joint provision of the audit engagement and NAS results in a more in-depth knowledge base that positively impacts the auditor/client relationship. Regulators and investors have taken an opposing view by arguing that NAS lead auditors to compromise their independence. While an extensive body of literature has sought to …
Comment Letters On Proposed Interpretation: Long Association Of Senior Personnel With An Attest Client, July 14, 2017, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Proposed Interpretation: Long Association Of Senior Personnel With An Attest Client, July 14, 2017, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Interpretation And Other Guidance State And Local Government Entities (Formerly Entities Included In State And Local Government Financial Statements), July 7, 2017, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Proposed Interpretation And Other Guidance State And Local Government Entities (Formerly Entities Included In State And Local Government Financial Statements), July 7, 2017, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Auditor Involvement With Exempt Offering Documents; Statement On Auditing Standards, 133, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditor Involvement With Exempt Offering Documents; Statement On Auditing Standards, 133, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Internal Audit And Financial Reporting Quality In The Public Sector, Steven M. Desimone
Internal Audit And Financial Reporting Quality In The Public Sector, Steven M. Desimone
Economics Department Working Papers
Using a unique set of hand-collected data, this study investigates the association of (1) the presence of an Internal Audit Function (IAF) and (2) the use of quality assurance programs for the IAF with financial reporting quality in public sector organizations. Specifically, I examine if the presence of IAFs and the use of quality assessments therein is associated with the presence of financial statement audit reportable conditions and restatements in municipalities in the U.S. Results indicate that both the presence of an IAF and use of external quality programs therein are positively associated with financial statement audit reportable conditions related …
International Trade And Unemployment: Evidence From Selected Asean+3 Countries, Atif Awad, Ishak Yussof
International Trade And Unemployment: Evidence From Selected Asean+3 Countries, Atif Awad, Ishak Yussof
DLSU Business & Economics Review
The present study seeks to examine empirically whether exposure to international trade creates or destroys jobs for a sample of eight ASEAN+3 countries (APT). The findings of the PMG technique shows that trade liberalization policies have a negative influence on unemployment rate in the long run. Since medium and unskilled workers are the majority of the workforce, a reduction in trade barriers is likely to expand the trading sector. For the APT countries to compete globally, the trading sector is likely to shift to a more efficient production mode by using intensive capital and high skilled labor, leaving unskilled workers …
Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, July 1, 2017; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, July 1, 2017; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Role Of Education In Encouraging Youth Employment And Entrepreneurship, Brian C. Gozun, John Paolo R. Rivera
Role Of Education In Encouraging Youth Employment And Entrepreneurship, Brian C. Gozun, John Paolo R. Rivera
DLSU Business & Economics Review
More than half of the Philippines’ jobless sector is comprised of the youth. This warrants the need to identify the constructs and create policy frameworks that would facilitate employability and entrepreneurship among the Filipino youth. Using the Community Based Monitor System (CBMS) survey on Accelerated Poverty Profiling among member schools of De La Salle Philippines, we estimate a multinomial logistic regression that highlights how demographic characteristics and level of education influence a youth’s likelihood to be employed or to be entrepreneurial. Our results provide a framework for policymakers in improving program design and policy implementation targeted towards youth employment and …
Industrial-Based Learning (Ibl): Promoting Excellent On Polytechnics And Vocational Higher Education, Ismet P. Ilyas, Transimissia Semiawan
Industrial-Based Learning (Ibl): Promoting Excellent On Polytechnics And Vocational Higher Education, Ismet P. Ilyas, Transimissia Semiawan
Jurnal Vokasi Indonesia
The industrial sector plays an important role in the national and global economy. A significant global change has shaped many industries recently: That is, industrial operation modes have shifted from local to global markets. Digital business and the implementation of extended enterprise are becoming a new playground and have become strategies for survival. Based on this, we find that more practical and business-oriented education (polytechnics and vocational higher education (PVHE), specifically) is actively participating and playing an important role in industrializing the nation. The current and future competitiveness of national industry depends on highly educated and motivated professionals, as their …
An Empirical Assist To Determine Whether An Activity Is Engaged In For A Profit, William Brian Dowis, Ted D. Englebrecht, Justin S. Cox
An Empirical Assist To Determine Whether An Activity Is Engaged In For A Profit, William Brian Dowis, Ted D. Englebrecht, Justin S. Cox
Accountancy: Faculty Publications
Taxpayers engage in activities for both tax and nontax reasons. Some of these undertakings are geared to earn a profit. Other activities provide personal pleasure and recreation. Regardless of the activity type, expenses are incurred and can be substantial. Depending on the type of engagement, profit may or may not be achieved. Naturally, many of these pursuits are undertaken for a number of consecutive years. Because of the tax benefits these activities possess, this issue remains highly litigated and closely scrutinized by the Internal Revenue Service. This study investigates the guidance delineated by the Service and creates a model of …
Do Tax Directors Face Consequences From Tax Avoidance?, Liora Y. Schulman
Do Tax Directors Face Consequences From Tax Avoidance?, Liora Y. Schulman
Dissertations, Theses, and Capstone Projects
I examine the association between tax avoidance and tax director turnover. Specifically, I hand collect the names of tax directors and explore whether tax directors face consequences from making tax avoidance decisions. This unique dataset allows me to identify the tax director, who is directly responsible for taxes, which are one of the most significant accounts, and who prior literature has largely ignored due to a lack of availability of data. I find evidence that the tax director is more likely to face consequences, as measured by turnover, when their firm’s effective tax rate is above their industry median’s effective …
Aicpa Professional Standards As Of June 1, 2017, Volume 1: U.S. Auditing Standards-Aicpa (Clarified), U.S. Attestation Standards -- Aicpa (Clarified), American Institute Of Certified Public Accountants (Aicpa)
Aicpa Professional Standards As Of June 1, 2017, Volume 1: U.S. Auditing Standards-Aicpa (Clarified), U.S. Attestation Standards -- Aicpa (Clarified), American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Sharing Risk With The Government: How Taxes Affect Corporate Risk Taking, Alexander Ljungqvist, Liandong Zhang, Luo Zuo
Sharing Risk With The Government: How Taxes Affect Corporate Risk Taking, Alexander Ljungqvist, Liandong Zhang, Luo Zuo
Research Collection School Of Accountancy
Using 113 staggered changes in corporate income tax rates across U.S. states, we provide evidence on how taxes affect corporate risk-taking decisions. Higher taxes reduce expected profits more for risky projects than for safe ones, as the government shares in a firm's upside but not in its downside. Consistent with this prediction, we find that risk taking is sensitive to taxes, albeit asymmetrically: the average firm reduces risk in response to a tax increase (primarily by changing its operating cycle and reducing R&D risk) but does not respond to a tax cut. We trace the asymmetry back to constraints on …
Attestation Engagements On Sustainability Information (Including Greenhouse Gas Emissions Information), June 1, 2017; Guide, American Institute Of Certified Public Accountants (Aicpa)
Attestation Engagements On Sustainability Information (Including Greenhouse Gas Emissions Information), June 1, 2017; Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Preparation, Compilation, And Review Engagements, June 1, 2017; Guide, American Institute Of Certified Public Accountants (Aicpa)
Preparation, Compilation, And Review Engagements, June 1, 2017; Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Aicpa Professional Standards As Of June 1, 2017, Volume 2: Statements Of Position — Auditing And Attestation, Statement Of Position — Accounting, Accounting And Review Services, Accounting And Review Services (Clarified), Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Professional Standards As Of June 1, 2017, Volume 2: Statements Of Position — Auditing And Attestation, Statement Of Position — Accounting, Accounting And Review Services, Accounting And Review Services (Clarified), Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Aicpa Audit And Accounting Manual, June 1, 2017: Practice Aid, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Audit And Accounting Manual, June 1, 2017: Practice Aid, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Technical Questions And Answers, As Of June 1, 2017, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Technical Questions And Answers, As Of June 1, 2017, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Spring Meeting Of Council, May 21-23, 2017 Washington, D. C. Volume 2, American Institute Of Certified Public Accountants. Council
Spring Meeting Of Council, May 21-23, 2017 Washington, D. C. Volume 2, American Institute Of Certified Public Accountants. Council
Association Sections, Divisions, Boards, Teams
No abstract provided.
The Expanded Auditor's Report: A Case Study From The United Kingdom, Maria Jones
The Expanded Auditor's Report: A Case Study From The United Kingdom, Maria Jones
Senior Honors Projects, 2010-2019
This paper examines whether or not the Public Company Accounting Oversight Board should adopt new standards similar to those recently adopted in the United Kingdom by performing a qualitative analysis of the information provided in the expanded auditor’s reports of four major UK grocery store chains both prior to and after the adoption of the new standard. In my analysis I find that the external auditor is frequently reporting on key audit matters and risks that are already being reported by management, and therefore already known to investors, suggesting little to no added value in the expanded auditor’s report.
An Accounting Student’S Place In The Job Market, Danya Marhamo
An Accounting Student’S Place In The Job Market, Danya Marhamo
Honors Program Theses and Projects
No abstract provided.
The Entrepreneurial Philanthropist: Can It B?, Abby M. Kinnard
The Entrepreneurial Philanthropist: Can It B?, Abby M. Kinnard
Honors Theses
The corporate culture is constantly shifting and with change comes the need to reexamine the priorities of a company. Social responsibility is no optional for companies and with the help of Benefit Corporations and B Corps the Entrepreneurial Philanthropist can be.
Using Student-Generated Videos To Learn Internal Control In Accounting Information Systems Courses, Poh Sun Seow, Gary Pan
Using Student-Generated Videos To Learn Internal Control In Accounting Information Systems Courses, Poh Sun Seow, Gary Pan
Research Collection School Of Accountancy
Educators consider the video learning approach an effective method to deliver educational content as compared to the traditional method of books and written materials. This paper presents a project that involves student-generated videos to learn internal control in an undergraduate accounting information systems course. We believe that this video learning approach is an engaging way for students to be self-directed learners in learning internal control and complements the written materials in the textbook. The survey results show that most of the respondents viewed the learning experience of the video project positively. The results also indicate that the video project was …
Another Look At The Macroeconomic Information Content Of Aggregate Earnings: Evidence From The Labor Market, Congcong Li, Rebecca Hann, Maria Ogneva
Another Look At The Macroeconomic Information Content Of Aggregate Earnings: Evidence From The Labor Market, Congcong Li, Rebecca Hann, Maria Ogneva
Research Collection School Of Accountancy
In this paper we examine the macroeconomic information content of aggregate earnings from the labor market’s perspective. We use insights from the labor economics literature to characterize the information contained in aggregate GAAP earnings and its components that is relevant for predicting aggregate job creation and destruction, labor income, and unemployment. Our results suggest that not only does aggregate earnings news convey information about future labor market aggregates, but its information content is incremental to other macroeconomic variables at near-term horizons. Further, the source of this information stems primarily from two earnings components: aggregate core earnings and special items. Core …
Audit Sampling, May 1, 2017; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)
Audit Sampling, May 1, 2017; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.