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Articles 2701 - 2730 of 14515
Full-Text Articles in Entire DC Network
Comment Letter On Firm Mergers And Acquisitions Proposed Interpretation, December 10, 2014, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letter On Firm Mergers And Acquisitions Proposed Interpretation, December 10, 2014, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Employee's Participation: A Critical Success Factor For Justice Perception, Wai Kwan (Elaine) Lau
Employee's Participation: A Critical Success Factor For Justice Perception, Wai Kwan (Elaine) Lau
Accounting Faculty Research
The present study proposed and tested a model that examines the relationship between leadership style, employee’s participation, and justice perceptions. The paper extended the literature of the justice by connecting three major research areas (leadership style, employee’s participation, and organizational justice), and examined the influences of leadership style and employee’s participation in shaping employee’s perception of justice. Results indicated that transactional, transformational, and dynamic leadership have positive impact on distributive, procedural, and interactional justice. Moreover, the effect of leadership style on organizational justice was indirect through employee’s participation. This study synthesized previous leadership studies and argued that leadership style can …
Determinants Of Ethical Climate In The Firm:The Role Of Governance Systems And Environmental Uncertainty, John J. Williams, Alfred E. Seaman
Determinants Of Ethical Climate In The Firm:The Role Of Governance Systems And Environmental Uncertainty, John J. Williams, Alfred E. Seaman
Research Collection School Of Accountancy
Corporate governance mechanisms essentially reside in the control structure/systems of most organizations and provide, theoretically at least, a conduit to support a better organizational ethical climate. This linkage, however, has seldom been portrayed this way in the literature and, correspondingly, there are virtually no empirical studies to offer increased understanding, especially with respect to the professional accountant in practice. Accordingly, this paper empirically assesses the governance mechanisms sanctioned by the International Federation of Accountants (2009) as determinants of an organization’s ethical climate based on evidence from a Canadian sample of CFOs/controllers. The ethics/leadership literature relating to ethical climate provides the …
Cross-Listings And Corporate Cash Savings: International Evidence, Yuanto Kusnadi
Cross-Listings And Corporate Cash Savings: International Evidence, Yuanto Kusnadi
Research Collection School Of Accountancy
This paper examines foreign firms that are cross-listed on the U.S. stock exchanges and finds that they exhibit higher cash savings sensitivity to stock price than their non-cross-listed counterparts. This finding is robust even after controlling for alternative regression specifications and samples, country-level institutional infrastructures, different listing types, and the endogeneity of the cross-listing decision. Further cross-sectional tests reveal that the increase in cash savings sensitivity to stock price is more pronounced for cross-listed firms with stock prices that are more informative, which is consistent with the influence of the managerial learning channel. The empirical evidence sheds more light on …
Cfo Alert: Do You Know What Your Board Audit Committee Is Up To?, Clarence Goh
Cfo Alert: Do You Know What Your Board Audit Committee Is Up To?, Clarence Goh
Research Collection School Of Accountancy
In October 2014, American Realty Capital Properties – one of the largest real estate investment trusts in the US – stunned the market. Its CEO, David Kay, disclosed that the company had overstated its income in the first quarter of the year – and that executives chose not to correct the error in the second quarter “in order to conceal the error.”
Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Peer Reviewer Performance, Disagreements And Qualifications, November 18, 2014, Comments Are Requested By January 2, 2015; Exposure Draft (American Institute Of Certified Public Accountants), 2014 November 18, American Institute Of Certified Public Accountants. Peer Review Board
Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Peer Reviewer Performance, Disagreements And Qualifications, November 18, 2014, Comments Are Requested By January 2, 2015; Exposure Draft (American Institute Of Certified Public Accountants), 2014 November 18, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Peer Reviewer Performance, Disagreements And Qualifications, November 18, 2014, American Institute Of Certified Public Accountants. Peer Review Board
Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Peer Reviewer Performance, Disagreements And Qualifications, November 18, 2014, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Fall Meeting Of Council, October 19 - 21, 2014, Volume 2, The Westin Copley Place, 10 Huntington Avenue Boston, Ma 02116, American Institute Of Certified Public Accountants (Aicpa)
Fall Meeting Of Council, October 19 - 21, 2014, Volume 2, The Westin Copley Place, 10 Huntington Avenue Boston, Ma 02116, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Fall Meeting Of Council, October 19 - 21, 2014, Volume 2 With Index, The Westin Copley Place, 10 Huntington Avenue Boston, Ma 02116, American Institute Of Certified Public Accountants (Aicpa)
Fall Meeting Of Council, October 19 - 21, 2014, Volume 2 With Index, The Westin Copley Place, 10 Huntington Avenue Boston, Ma 02116, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Persson Selected For 2014 Vangermeersch Manuscript Award; 2014 Margit F. And Hanns Martin Schoenfeld Scholarship Awarded To Anderson
Accounting Historians Notebook
Martin E. Persson (Ivey Business School, Western University) received the 2014 Vangermeersch Manuscript Award for his manuscript, “R. J. Chambers and the AICPA’s Postulates and Principles Controversy: A Case of Vicarious Action”, which explores Raymond J. Chambers role in the development of postulates and principles at the AICPA in the late 1950s and early 1960s. Deborah Anderson (University of Oxford) was selected as the 2014 recipient of the Margit F. and Hanns Martin Schoenfeld Scholarship for her research on the topic, “A History of Valua-tion in US GAAP: A Critical Perspective”.
Accounting Historians Notebook, 2014, Vol. 37, No. 2 (October) [Whole Issue]
Accounting Historians Notebook, 2014, Vol. 37, No. 2 (October) [Whole Issue]
Accounting Historians Notebook
October issue
Effects Of Psychological Contract Breaches On Mergers And Acquisitions, Kristine M. Murphy
Effects Of Psychological Contract Breaches On Mergers And Acquisitions, Kristine M. Murphy
Doctoral Dissertations
This study investigates breaches in the psychological employment contract during mergers and acquisitions. An employee's contract is incomplete in regards to mergers and acquisitions (M&A). In its place, psychological contracts are formed. Common psychological contracts breached in the M&A process include raises, bonuses, promotions, job responsibilities, job security, and career development. Employees who have experienced an M&A were surveyed to test the severity of various psychological contract breaches and their effect on employee performance, organizational citizenship behavior, job satisfaction, organizational deviance, and turnover using t-tests, Structural Equation Modeling, and ANOVA. The mediating effect of feelings of violation was also tested. …
Essays On Corporate Bank Loan Contracting, Leann G. Pashnyak
Essays On Corporate Bank Loan Contracting, Leann G. Pashnyak
Open Access Dissertations
This dissertation is comprised of two essays on corporate bank loan contracting. The purpose of the first essay is to investigate the effect of loan's designated purpose on loan agreement contracting terms, as well as to examine whether lenders apply different standards to assess the value of borrower's corporate governance for each type of loan purpose. Using a large sample of private bank loans, the results indicate that both price and non-price loan terms vary significantly by loan purpose. Specifically, the spread yield varies by about 182 basis points (bps) for loans made for different purposes. Further, borrowers of operations …
Using Archival Data Sources To Conduct Nonprofit Accounting Research, Nancy Chun Feng, Qianhua Ling, Daniel Neely, Andrea Alston Roberts
Using Archival Data Sources To Conduct Nonprofit Accounting Research, Nancy Chun Feng, Qianhua Ling, Daniel Neely, Andrea Alston Roberts
Accounting Faculty Research and Publications
Research in nonprofit accounting is steadily increasing as more data is available. In an effort to broaden the awareness of the data sources and ensure the quality of nonprofit research, we discuss archival data sources available to nonprofit researchers, data issues, and potential resolutions to those problems. Overall, our paper should raise awareness of data sources in the nonprofit area, increase production, and enhance the quality of nonprofit research.
الترتيب الداخلي للمنشأت السياحية ودوره في تحقيق رضا الزبون: دراسة تحليلية لأراء عينة من الزائرين الى متنزه جافي لاند السياحية في مدينة السليمانية., ئافا عمر فتاح, ده رون فريدون, عثمان كريم محمود
الترتيب الداخلي للمنشأت السياحية ودوره في تحقيق رضا الزبون: دراسة تحليلية لأراء عينة من الزائرين الى متنزه جافي لاند السياحية في مدينة السليمانية., ئافا عمر فتاح, ده رون فريدون, عثمان كريم محمود
Muthanna Journal of Administrative and Economics Sciences
تهدف هذه الدراسة الى ايجاد دور الترتيب الداخلي للموقع على زبائن المتنزهات و خصوصا مدى تأثيره على رضا الزائرين. حيث ان ضرورة وجود المستهلك عند انتاج وتقديم الخدمات بصورة عامة والخدمات السياحية بصورة خاصة يؤيد الدراسة الحالية حول الاثار والادوار المترتبة لكيفية ترتيب الموقع الخدمي للحدائق السياحية والترفيهية على تحقيق رضا الزبائن. حيث تم اختيار زائري مدينة جافي لاند في محافظة السليمانية كمجتمع دراسة، وتم جمع البيانات من الزائرين من عينة عشوائية عن طريق استمارة استبيان لكي يتم تحليل الاثار المترتبة على رضا الزبائن للترتيب الحالي و التوصل الى تصميم افضل. وتحاول هذه الدراسة الاجابة على الاسئلة المصاغة في ضوء …
Checklists And Illustrative Financial Statements For Corporations, September 30, 2014, American Institute Of Certified Public Accountants (Aicpa)
Checklists And Illustrative Financial Statements For Corporations, September 30, 2014, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Comment Letters On Proposed Statement On Standards For Attestation Engagements, September 18, 2014, Comments Are Requested By December 18, 2014; Reporting On An Examination Of Controls At A Service Organization Relevant To User Entities’ Internal Control Over Financial Reporting: Clarification And Recodification, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Standards For Attestation Engagements, September 18, 2014, Comments Are Requested By December 18, 2014; Reporting On An Examination Of Controls At A Service Organization Relevant To User Entities’ Internal Control Over Financial Reporting: Clarification And Recodification, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Standards For Attestation Engagements, September 18, 2014, Comments Are Requested By December 18, 2014; Reporting On An Examination Of Controls At A Service Organization Relevant To User Entities’ Internal Control Over Financial Reporting: Clarification And Recodification; Exposure Draft (American Institute Of Certified Public Accountants), 2014, September 18, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards For Attestation Engagements, September 18, 2014, Comments Are Requested By December 18, 2014; Reporting On An Examination Of Controls At A Service Organization Relevant To User Entities’ Internal Control Over Financial Reporting: Clarification And Recodification; Exposure Draft (American Institute Of Certified Public Accountants), 2014, September 18, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards, An Audit Of Internal Control Over Financial Reporting That Is Integrated With An Audit Of Financial Statements, September 10, 2014, Comments Are Requested By December 10, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, September 10, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, An Audit Of Internal Control Over Financial Reporting That Is Integrated With An Audit Of Financial Statements, September 10, 2014, Comments Are Requested By December 10, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, September 10, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, An Audit Of Internal Control Over Financial Reporting That Is Integrated With An Audit Of Financial Statements, September 10, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, An Audit Of Internal Control Over Financial Reporting That Is Integrated With An Audit Of Financial Statements, September 10, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Do Loan Loss Reserves Behave Like Capital? Evidence From Recent Bank Failures, Jeffrey Ng, Sugata Roychowdhury
Do Loan Loss Reserves Behave Like Capital? Evidence From Recent Bank Failures, Jeffrey Ng, Sugata Roychowdhury
Research Collection School Of Accountancy
Regulatory capital guidelines allow for loan loss reserves to be added back as capital. The evidence in this paper suggests that the influence of loan loss reserves added back as regulatory capital (hereafter referred to as “add-backs”) on bank risk cannot be explained by either economic principles underlying the notion of capital, or accounting principles underlying the recording of reserves. Specifically, we observe that in sharp contrast to the economic notion of capital as a buffer against bank failure risk, add-backs are positively associated with the risk of bank failure during the recent economic crisis. Further the positive association of …
Assessing And Responding To Audit Risk In A Financial Statement Audit; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)
Assessing And Responding To Audit Risk In A Financial Statement Audit; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Preparation Of Financial Statements Performed Under Ssars And The Impact On The Scope Of Peer Review, August 18, 2014, American Institute Of Certified Public Accountants. Peer Review Board
Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Preparation Of Financial Statements Performed Under Ssars And The Impact On The Scope Of Peer Review, August 18, 2014, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Here Comes The Auditor!, Annetta M. Gibson
Here Comes The Auditor!, Annetta M. Gibson
Faculty Publications
A slide presentation given at the Inter-American Division Seminar in August of 2014
The New Lyrics Of The Old Folks: The Role Of Family Ownership In Corporate Innovation, Po-Hsuan Hsu, Sterling Huang, Massimo Massa, Hong Zhang
The New Lyrics Of The Old Folks: The Role Of Family Ownership In Corporate Innovation, Po-Hsuan Hsu, Sterling Huang, Massimo Massa, Hong Zhang
Research Collection School Of Accountancy
According to conventional wisdom, family ownership, which signals a lack of social capital and trust in an economy, may impede innovation. This argument, however, fails to recognize that modern family firms can benefit from capitalist institutions that promote innovation. Using a comprehensive sample of U.S. family-owned public firms and patents for the period from 2000 to 2010, we show that family ownership promotes innovation and that this positive effect can be attributed to reduced financial constraints, a greater commitment to long-term value, and improved corporate governance. Causality is confirmed by an instrumental variable analysis using the state-level divorce rate and …
The Effect Of Ceo It Expertise On The Information Environment: Evidence From Management Earnings Forecasts, Jacob Zachary Haislip
The Effect Of Ceo It Expertise On The Information Environment: Evidence From Management Earnings Forecasts, Jacob Zachary Haislip
Graduate Theses and Dissertations
Firms depend on information technology to provide high quality internal information, but prior research suggests that IT is underutilized (Venkatesh and Bala 2008). Therefore, using a sample of firms with equivalent levels of technology in their information systems, I investigate whether firms that employ CEOs with IT expertise make forecasts that are more accurate. I argue that CEOs with IT expertise are more likely to encourage the utilization of IT in making earnings forecasts, thus increasing the accuracy of the forecasts. This argument is supported by prior research that suggests that people are more likely to utilize technology if they …
Audit Adjustments Matter: Upholding Financial Reporting Quality, Themin Suwardy, Jean Lin Seow, Chu Yeong Lim
Audit Adjustments Matter: Upholding Financial Reporting Quality, Themin Suwardy, Jean Lin Seow, Chu Yeong Lim
Research Collection School Of Accountancy
This study investigates the characteristics, nature and extent of proposed audit adjustments to the financial statements of companies listed in Singapore. Data were gathered from the 2013 audits of 257 listed companies in Singapore, with aggregate market capitalisation of $288.3 billion.
Life And Health Insurance Entities, August 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Life And Health Insurance Entities, August 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Auditing Standards Board (Asb) Meeting, July 22- 24, 2014, Montreal, Quebec; Highlights (Asb) Meeting, July 22- 24, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, July 22- 24, 2014, Montreal, Quebec; Highlights (Asb) Meeting, July 22- 24, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
User Experiences: Shared Services In Government Financial Management, Nauri D. Ahmed
User Experiences: Shared Services In Government Financial Management, Nauri D. Ahmed
Faculty Publications and Presentations
No abstract provided.