Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- University of Mississippi (12343)
- Singapore Management University (300)
- Brigham Young University (197)
- De La Salle University (81)
- Walden University (76)
-
- Al-Muthanna University (70)
- University of Nebraska - Lincoln (64)
- University of Arkansas, Fayetteville (55)
- Marquette University (50)
- Universitas Indonesia (48)
- Liberty University (46)
- Kennesaw State University (45)
- Morehead State University (42)
- Illinois State University (41)
- Universitas Padjadjaran (40)
- University of South Florida (38)
- Claremont Colleges (34)
- University of Dayton (30)
- MMU Press (29)
- Louisiana State University (27)
- University of New Hampshire (24)
- Bryant University (21)
- East Tennessee State University (21)
- University of Central Florida (21)
- Western Kentucky University (21)
- Technological University Dublin (19)
- University of Richmond (18)
- Louisiana Tech University (17)
- San Jose State University (17)
- Montclair State University (16)
- Keyword
-
- Etc (879)
- Questions (689)
- Accounting -- Examinations (644)
- Taxation -- Law and legislation -- United States (418)
- Manuals (407)
-
- Accounting firms -- Management (293)
- American Institute of Certified Public Accountants (266)
- Accounting -- Law and Legislation -- Periodicals (228)
- Accounting (214)
- Books -- Reviews (209)
- Auditing (200)
- Finance (172)
- Etc. (170)
- Auditing -- Standards -- United States (142)
- Accounting -- Periodicals; Tax planning -- Periodicals (141)
- American Institute of Accountants (138)
- Accounting -- Study and teaching (122)
- Income tax -- United States (118)
- Financial statements (101)
- Etc; Disclosure in accounting -- Handbooks (99)
- Accounting -- Vocational guidance (96)
- Accounting -- Bibliographies (92)
- Accounting -- Data processing (78)
- Accounting -- Standards -- United States (75)
- Laws (72)
- Etc.; Financial statements -- United States -- Handbooks (69)
- Tax administration and procedure -- United States (69)
- Accountants -- Professional ethics (68)
- Etc.; Disclosure in accounting -- Handbooks (65)
- Estate planning -- United States (64)
- Publication Year
- Publication
-
- Journal of Accountancy (3324)
- Newsletters (1201)
- Guides, Handbooks and Manuals (944)
- Tax Adviser (912)
- Association Sections, Divisions, Boards, Teams (910)
-
- Industry Guides (AAGs), Risk Alerts, and Checklists (772)
- Woman C.P.A. (744)
- Haskins and Sells Publications (386)
- Exposure Drafts, Comment Letters, and Statements of Position (385)
- Individual and Corporate Publications (280)
- Accounting Historians Journal (279)
- Research Collection School Of Accountancy (261)
- Honors Theses (248)
- Faculty Publications (197)
- Management Services: A Magazine of Planning, Systems, and Controls (188)
- Publications of Accounting Associations, Societies, and Institutes (171)
- Touche Ross Publications (170)
- Examinations and Study (152)
- Federal Publications (149)
- AICPA Committees (128)
- AICPA Professional Standards (122)
- Proceedings of the University of Kansas Symposium on Auditing Problems (120)
- Accounting Historians Notebook (108)
- The Pace Student (108)
- AICPA Annual Reports (106)
- American Institute of Accountants (106)
- State Publications (103)
- Management Adviser (99)
- DLSU Business & Economics Review (81)
- Walden Dissertations and Doctoral Studies (75)
- Publication Type
- File Type
Articles 2971 - 3000 of 14532
Full-Text Articles in Entire DC Network
Property And Liability Insurance Entities, New Edition As Of January 1, 2013; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Property And Liability Insurance Entities, New Edition As Of January 1, 2013; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Pcaob Standards And Related Rules As Of January 2013, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)
Pcaob Standards And Related Rules As Of January 2013, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Alert : Understanding The Financial Reporting Framework For Small-And-Medium-Sized Entities, American Institute Of Certified Public Accountants (Aicpa)
Alert : Understanding The Financial Reporting Framework For Small-And-Medium-Sized Entities, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Financial Institutions Industry Developments : Including Depository And Lending Institutions And Brokers And Dealers In Securities, 2013-14; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Financial Institutions Industry Developments : Including Depository And Lending Institutions And Brokers And Dealers In Securities, 2013-14; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Service Organizations : Reporting On Controls At A Service Organization Relevant To User Entities' Internal Control Over Financial Reporting; Guide, American Institute Of Certified Public Accountants (Aicpa)
Service Organizations : Reporting On Controls At A Service Organization Relevant To User Entities' Internal Control Over Financial Reporting; Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
The Impact Of Technology On Management Control: Degradation, Empowerment, Or Technology Dominance?, Joseph Canada
The Impact Of Technology On Management Control: Degradation, Empowerment, Or Technology Dominance?, Joseph Canada
Electronic Theses and Dissertations
The evolution of technology brings with it the evolution of business processes. Without a doubt, technology changes how work is performed. At first glance, workplace technology appears to be a great boon to society. However, research presents opposing views on how workplace technologies impact the individual. One perspective argues that organizations utilize technology to redesign work processes, such that the worker requires less skill, autonomy, and compensation. The opposing perspective argues that organizations utilize technology to empower employees to improve efficiency and profits. This dissertation consists of three interrelated studies examining workplace technology’s impact on decision makers. The first study …
The Diffusion Of Digital Dashboards: An Examination Of Dashboard Utilization And The Managerial Decision Environment, Jeffrey Reinking
The Diffusion Of Digital Dashboards: An Examination Of Dashboard Utilization And The Managerial Decision Environment, Jeffrey Reinking
Electronic Theses and Dissertations
This dissertation consists of three related studies examining the diffusion of digital dashboard technology throughout today’s organizations. Dashboards, once reserved for the executive level, are now available to managers at the lower levels of the organization. For these managers, dashboards have become an integral part of their work life to support their decision environment, to provide consistency in measures, to monitor performance, and to communicate information throughout the organization. Prior research in the practice literature has shown that dashboards improve managerial performance and organizational performance as well as communicate organizational goals and objectives; however, empirical research has not been conducted …
Towards An Understanding Of The Role Of Standard Setters In Standard Setting, Abigail Allen, Karthik Ramanna
Towards An Understanding Of The Role Of Standard Setters In Standard Setting, Abigail Allen, Karthik Ramanna
Faculty Publications
We investigate the effect of standard setters in standard setting. We examine how certain professional and political characteristics of FASB members and SEC commissioners predict the accounting ‘‘reliability’’ and ‘‘relevance’’ of proposed standards. Notably, we find FASB members with backgrounds in financial services are more likely to propose standards that decrease ‘‘reliability’’ and increase ‘‘relevance,’’ partly due to their tendency to propose fair-value methods. We find opposite results for FASB members affiliated with the Democratic Party, although only when excluding financial services background as an independent variable. Jackknife procedures show that results are robust to omitting any individual standard setter.
Managers’ Discretionary Adjustments: The Influence Of Uncontrollable Events And Compensation Interdependence, Jasmijn C. Bol, Gary Hecht, Steven D. Smith
Managers’ Discretionary Adjustments: The Influence Of Uncontrollable Events And Compensation Interdependence, Jasmijn C. Bol, Gary Hecht, Steven D. Smith
Faculty Publications
Discretionary bonus adjustments allow managers to restore the alignment of employee effort and compensation when bonus amounts are based on noisy objective performance measures. The implications of discretionary adjustments for employees' future efforts and fairness perceptions present important trade-offs for managers to consider. Adjustments may be used to motivate different types of effort in future periods, but may also create perceptions of unfairness among employees who are not affected by negative events. This study examines the joint influence of the likelihood of future negative uncontrollable events and compensation interdependence (i.e., the extent to which one employee's compensation influences others' compensation) …
Busy Boards, Cash Holdings And Corporate Liquidity: Evidence From Uk Panel Data, Valentina Tarkovska
Busy Boards, Cash Holdings And Corporate Liquidity: Evidence From Uk Panel Data, Valentina Tarkovska
Conference papers
This study examines the effect of board busyness on corporate cash holdings. We offer new insights by evaluating two conflicting views regarding the quality of service that busy directors provide to corporate boards and their impact on decision making. One view is that directors who simultaneously serve on multiple boards improve board decision making ability as they have better experience and bu siness connections (reputational effect).The opposite view is that directors with multiple seats are “too busy to mind the business”, which creates serious agency problems and leads into suboptimal corporate decisions(busyness effect). We analyse a large sample of UK …
Aicpa Annual Report 2012-13: Looking Forward. Reaching Out. Giving Back, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Annual Report 2012-13: Looking Forward. Reaching Out. Giving Back, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
The Impact Of Organizational Culture On Decisions To Use Comprehensive Performance Measurement Systems, Gaurav Gupta
The Impact Of Organizational Culture On Decisions To Use Comprehensive Performance Measurement Systems, Gaurav Gupta
Open Access Theses & Dissertations
Using the Contingency Approach to Management Accounting (Otley, 1980) and the Globe Study's (House et al., 2004) organizational culture model, the purpose of this dissertation is to examine the impact of organizational culture on the extent of the use of Comprehensive Performance Measurement Systems (CPMS) in Indian manufacturing organizations. The Balanced Scorecard (BSC) is used as a proxy to CPMS in this research. Using a survey methodology, data were collected from 18-28 top management and other employees in each of the 48 manufacturing organizations in India for a total of 1,126 respondents. I conducted regressions to analyze the data. I …
Cpa’S Guide To Social Security Planning, American Institute Of Certified Public Accountants. Personal Financial Planning Section
Cpa’S Guide To Social Security Planning, American Institute Of Certified Public Accountants. Personal Financial Planning Section
Guides, Handbooks and Manuals
No abstract provided.
Communications : Methods And Applications For Financial Managers, James Carberry
Communications : Methods And Applications For Financial Managers, James Carberry
Guides, Handbooks and Manuals
No abstract provided.
Using A Soc 1sm Report In Audits Of Employee Benefit Plans; Aicpa Practice Aid Series, American Institute Of Certified Public Accountants (Aicpa)
Using A Soc 1sm Report In Audits Of Employee Benefit Plans; Aicpa Practice Aid Series, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
The Effect Of Ifrs On The Financial Ratios Of Canadian Public Mining Companies., Heath Aaron Mcconnell
The Effect Of Ifrs On The Financial Ratios Of Canadian Public Mining Companies., Heath Aaron Mcconnell
Undergraduate Honors Theses
The objective of this study is to add to the body of research concerning International Financial Reporting Standards (IFRS). To accomplish this objective, it will examine whether Canada’s adoption of IFRS, which replaced Canadian Generally Accepted Accounting Principles (GAAP), appears to affect the reported financial performance of Canadian public mining companies. Financial information for 2010 from the audited financial statements, as stated under IFRS and Canadian GAAP, were used to compute selected financial ratios. These financial ratios were tested to determine if statistically significant differences in their dispersion and central tendency resulted from adopting IFRS. It was found that no …
Economic Effects Of A Lifo Reserve Rollover, Michael Eubanks
Economic Effects Of A Lifo Reserve Rollover, Michael Eubanks
Honors Theses
The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have been working together toward the convergence of accounting standards to provide a single set of high quality global standards. Companies who are currently in compliance with Generally Accepted Accounting Principles (GAAP) will need to make necessary adjustments as those standards converge with International Standards. GAAP uses a rules based approach while the IFRS is more principle based. These contrasting approaches create differences that need to be reconciled at various levels of the two standards’ applications. Perhaps the most telling example, under AIS 2 Inventories, the …
Banks' Survival During The Financial Crisis: The Role Of Regulatory Reporting Quality, Jeffrey Ng, Tjomme O. Rusticus
Banks' Survival During The Financial Crisis: The Role Of Regulatory Reporting Quality, Jeffrey Ng, Tjomme O. Rusticus
Research Collection School Of Accountancy
In this paper, we investigate the effect of bank transparency before the crisis on bank stability during the financial crisis that erupted in 2008. Using a large sample of private and public commercial banks in the United States, we find that transparency enhances stability. We use two measures of transparency. We develop a new measure of financial reporting transparency based on loan loss provision estimation errors. We corroborate our findings using a second measure based on the incidence of accounting restatements. We show that lower transparency before the crisis is associated with higher non-performing loans and lower profitability at the …
مدخل محاسبي لجدوى المشاريع الاستثمارية دراسة تطبيقية في مدرسة أوروك الابتدائية الأهلية, محمد محمود جاسم الطائــي
مدخل محاسبي لجدوى المشاريع الاستثمارية دراسة تطبيقية في مدرسة أوروك الابتدائية الأهلية, محمد محمود جاسم الطائــي
Muthanna Journal of Administrative and Economics Sciences
تسعى هذه الدراسة لتحقيق هدفين رئيسين ، فأما الأول فأنه يتمثل بتسليط الضوء على دراسات الجدوى وماهية القرار الاستثماري العقلاني في قطاع من القطاعات الاستثمارية والذي يحتاج إلى درجة من الاطمئنان على رأس المال المستثمر ، إذ تعد تلك الدراسات والتي تسبق ذلك القرار من الأمور المهمة والعلمية والعملية لصحة اتخاذ ذلك القرار من عدمه ، إذ إن تلك الدراسات إذا ما أعدت وفقاً لأسس صحيحة بتعددها وتنوعها كجوانبها الفنية والتسويقية والمالية وغيرها تتسم بالتكامل . والهدف الثاني يتمثل بتوضيح العلاقة بين دراسات الجدوى والقرارات الاستثمارية ، إذ كلما كانت تلك الدراسات صحيحة وجدية كلما كانت عملية اتخاذ القرار الاستثماري …
Nonprofit Funding Agencies’ Review Of Grant Recipients, Siobain Mcilvain
Nonprofit Funding Agencies’ Review Of Grant Recipients, Siobain Mcilvain
Honors Theses - Providence Campus
Nonprofits need to be just as responsible as public corporations. Nonprofit funding agencies have the responsibility for evaluating the organizations they fund to make sure that they are operating with high integrity, maintaining strong internal controls, remaining financially stable, and overall being good stewards of the funds received. This paper will explain the criteria that a funding agency should follow in order to affect this process, as well as how a recipient nonprofit will benefit from following the criteria.
Proposed Statements On Standards For Accounting And Review Services, Review Of Financial Statements, Review Of Financial Statements—Special Considerations, November 15, 2012, Comments Are Requested By April 26, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2012, November 15, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statements On Standards For Accounting And Review Services, Review Of Financial Statements, Review Of Financial Statements—Special Considerations, November 15, 2012, Comments Are Requested By April 26, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2012, November 15, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statements On Standards For Accounting And Review Services, Review Of Financial Statements, Review Of Financial Statements—Special Considerations, November 15, 2012, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Comment Letters On Proposed Statements On Standards For Accounting And Review Services, Review Of Financial Statements, Review Of Financial Statements—Special Considerations, November 15, 2012, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Feasibility Analysis Of A Microbrewery, Dylan Warren Snyder
Feasibility Analysis Of A Microbrewery, Dylan Warren Snyder
Agribusiness
No abstract provided.
Disclosure And Cost Of Equity Capital: An Analysis At The Market Level, Yan Li, Holly I-Hwa Yang
Disclosure And Cost Of Equity Capital: An Analysis At The Market Level, Yan Li, Holly I-Hwa Yang
Research Collection School Of Accountancy
This study examines whether disclosure reduces the market cost of capital. A stock’s implied cost of capital is defined as the expected return that equates its current price to the present value of its expected future free cash flows. We compute implied costs of capital for each firm and use their average as a measure of the market cost of capital. Using a sample of management forecasts issued between 1994 and 2010, we find that an increase in disclosure at the aggregate level results in a lower market cost of capital. This result is robust to alternative measures of disclosure …
Guide: Prospective Financial Information With Conforming Changes As Of November 1, 2012; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force
Guide: Prospective Financial Information With Conforming Changes As Of November 1, 2012; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Proposed Financial Reporting Framework For Small- And Medium-Sized Entities, Released November 1, 2012, Comments Are Requested By January 30, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2012, November 1, American Institute Of Certified Public Accountants (Aicpa)
Proposed Financial Reporting Framework For Small- And Medium-Sized Entities, Released November 1, 2012, Comments Are Requested By January 30, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2012, November 1, American Institute Of Certified Public Accountants (Aicpa)
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Ole Miss Accountant – Fall 2012, University Of Mississippi. School Of Accountancy
Ole Miss Accountant – Fall 2012, University Of Mississippi. School Of Accountancy
Ole Miss Accountant
Cover story: Horne LLP Lectureship established to provide faculty support
The Triangular Relationship Between Audit Committee Characteristics, Audit Input And Financial Reporting Quality, Jae Bum Kim, Benjamin Segal, Dan Segal, Yoonseok Zang
The Triangular Relationship Between Audit Committee Characteristics, Audit Input And Financial Reporting Quality, Jae Bum Kim, Benjamin Segal, Dan Segal, Yoonseok Zang
Research Collection School Of Accountancy
Using the reforms to audit committees mandated by the Sarbanes-Oxley Act of 2002 and the difference-in-difference approach, we examine the impact of changes in audit committee attributes (financial expertise, size and independence) on the corporate commitment to audit assurance and on the likelihood of financial statement restatements. Firms that were directly affected by the reforms experienced a greater improvement in audit inputs (measured by audit fees and the appointment of an industry specialist auditor) and a larger decline in financial statements restatements relative to firms that had already been compliant. Importantly, we find that the decline in restatements is not …
Reporting Pursuant To The Global Investment Performance Standards; Statement Of Position, 12-1, American Institute Of Certified Public Accountants. Auditing Standards Board
Reporting Pursuant To The Global Investment Performance Standards; Statement Of Position, 12-1, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Risk Assessment In Practice, Deloitte & Touche, Patchin Curtis, Mark Carey, Committee Of Sponsoring Organizations Of The Treadway Commission
Risk Assessment In Practice, Deloitte & Touche, Patchin Curtis, Mark Carey, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.