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Articles 3121 - 3150 of 14535
Full-Text Articles in Entire DC Network
Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 121, As Of January 2012, American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 121, As Of January 2012, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Employee Benefit Plans Industry Developments - 2012; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Employee Benefit Plans Industry Developments - 2012; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audit Sampling (2012); Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Audit Sampling (2012); Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Entities Industry Developments - 2012; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Not-For-Profit Entities Industry Developments - 2012; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Investment Companies Industry Developments, 2011/12; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Investment Companies Industry Developments, 2011/12; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Insurance Industry Developments - 2012/13; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Insurance Industry Developments - 2012/13; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Health Care Industry Developments - 2012/13; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Health Care Industry Developments - 2012/13; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Understanding The Clarified Auditing Standards - 2012, American Institute Of Certified Public Accountants (Aicpa)
Understanding The Clarified Auditing Standards - 2012, 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, 2011-12; 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, 2011-12; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Current Accounting Issues And Risks For Financial Management And Reporting–2012 /13; Financial Reporting Alert, American Institute Of Certified Public Accountants (Aicpa)
Current Accounting Issues And Risks For Financial Management And Reporting–2012 /13; Financial Reporting Alert, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Independence And Ethics Developments - 2012/13; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Independence And Ethics Developments - 2012/13; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Entities-- Accounting Issues And Risks - 2012 : Strengthening Financial Management And Reporting; Financial Reporting Alert, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Not-For-Profit Entities-- Accounting Issues And Risks - 2012 : Strengthening Financial Management And Reporting; Financial Reporting Alert, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
An Examination Of Issues Related To Professional Skepticism In Auditing, Erin Burrell Nickell
An Examination Of Issues Related To Professional Skepticism In Auditing, Erin Burrell Nickell
Electronic Theses and Dissertations
The third general standard of fieldwork requires auditors to maintain a skeptical mindset with regards to the collection and critical assessment of audit evidence. While professional skepticism is frequently referenced by professional standards, a lack of precision in defining the concept presumably leads to variation in how skepticism is exercised in practice. Drawing on theories from the fields of psychology, economics and organizational justice, this dissertation considers different perspectives of what constitutes sufficient professional skepticism and examines how those perspectives differ between audit practitioners and regulators. First, I consider competing perspectives of professional skepticism – neutral versus presumptive doubt – …
The Impact Of National Culture On Cost Of Equity Capital In Cross-Listed Firms, Kathy F. Otero
The Impact Of National Culture On Cost Of Equity Capital In Cross-Listed Firms, Kathy F. Otero
Open Access Theses & Dissertations
This study examines the GLOBE cultural dimensions of institutional collectivism, in-group collectivism, uncertainty avoidance, and power distance to evaluate the impact of national culture on cost of equity capital for firms cross-listing on two stock exchanges. In addition to evaluating the direct effect of culture on cost of equity capital, the study examines the moderating effect of national culture on impact of the political/regulatory environment and disclosure on cost of equity capital. Limited support was found for both the direct effect and the moderating effect of national culture on cost of equity capital.
Stock Liquidity, Price Informativeness, And Accruals-Based Earnings Management, Jing Fang
Stock Liquidity, Price Informativeness, And Accruals-Based Earnings Management, Jing Fang
LSU Doctoral Dissertations
We examine the effect of stock liquidity on accruals-based earnings management. Finance literature suggests that stock liquidity leads to price efficiency. If prices are efficient, more future earnings should be reflected in current prices. Therefore, gain from shifting accruals across periods should be low and managers should have less incentive to manage earnings. We find that higher stock liquidity is associated with higher future earnings response coefficient and lower accruals-based earnings management. Our finding has important implication for the decline in accruals-based earnings management during 2001-2005 documented in prior study. Our additional trend analysis suggests that instead of SOX and …
The Effects Of Preventive And Detective Controls On Employee Performance And Motivation, Margaret H. Christ, Scott A. Emett, Scott L. Summers, David A. Wood
The Effects Of Preventive And Detective Controls On Employee Performance And Motivation, Margaret H. Christ, Scott A. Emett, Scott L. Summers, David A. Wood
Faculty Publications
We examine how two attributes of preventive and detective controls affect employee performance and employee motivation. Specifically, we examine how the extent to which controls (1) restrict employees’ autonomy, and (2) provide more or less timely feedback impacts employees’ performance and intrinsic motivation. These characteristics are the defining differences between preventive and detective controls in that preventive controls restrict employee autonomy relative to detective controls and preventive controls always provide immediate feedback; whereas, detective controls can provide either immediate feedback or delayed feedback. We conduct an experiment to examine how and why these two types of formal controls impact employees’ …
Mutual Fund Size, Fund Family Size And Mutual Fund Performance: The Role Of Regulatory Changes, Sanjeev Bhojra, Young Jun Cho, Nir Yehuda
Mutual Fund Size, Fund Family Size And Mutual Fund Performance: The Role Of Regulatory Changes, Sanjeev Bhojra, Young Jun Cho, Nir Yehuda
Research Collection School Of Accountancy
We examine whether the previously documented positive association between fund family size and fund performance is affected by significant regulatory changes (i.e., Regulation Fair Disclosure (Reg FD), the Global Settlement (GS), and increased scrutiny as a result of trading scandals) that have occurred in the last decade. Using Reg FD as a beginning point for these structural changes, we find that, while fund family size was positively associated with fund performance in the period prior to the regulatory changes, this advantage is significantly weaker in the period subsequent to the regulatory changes. Consistent with the weakened advantage of fund family …
Aicpa Annual Report 2011-2012; Evolution Of The Cpa Profession, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Annual Report 2011-2012; Evolution Of The Cpa Profession, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Standardizing The Presentation Of Financial Data: Does Xbrl's Taxonomy Affect The Investment Performance Of Nonprofessional Investors?, Cassy D. Henderson
Standardizing The Presentation Of Financial Data: Does Xbrl's Taxonomy Affect The Investment Performance Of Nonprofessional Investors?, Cassy D. Henderson
Open Access Theses & Dissertations
Extensible Business Reporting Language (XBRL) is mandated in the United States with the intention of making financial information more useful and easier to analyze. XBRL technology defines financial information, and when implemented as intended, has the ability to standardize the items presented in the financial statements. Standardizing financial information is likely to benefit investors by simplifying the acquisition and integration of the information. Nonprofessional investors have limited knowledge and experience analyzing financial statements and are likely to benefit from a standardized presentation format. Using 167 graduate business students as proxies for nonprofessional investors, the current study examines how standardizing the …
Common Fraud : A Guide To Thwarting The Top Ten Schemes, Glenn L. Helms
Common Fraud : A Guide To Thwarting The Top Ten Schemes, Glenn L. Helms
Guides, Handbooks and Manuals
No abstract provided.
Leading An Accounting Firm : The Pyramid Of Success, Troy Waugh
Leading An Accounting Firm : The Pyramid Of Success, Troy Waugh
Guides, Handbooks and Manuals
No abstract provided.
Business Valuation Practice Management Toolkit, American Institute Of Certified Public Accountants. Forensic And Valuation Services Section
Business Valuation Practice Management Toolkit, American Institute Of Certified Public Accountants. Forensic And Valuation Services Section
Guides, Handbooks and Manuals
No abstract provided.
Business Ethics : Real World Case Studies, Robert William Walter
Business Ethics : Real World Case Studies, Robert William Walter
Guides, Handbooks and Manuals
No abstract provided.
Smart Risk Management : A Guide To Identifying And Calibrating Business Risks, Ron Rael
Smart Risk Management : A Guide To Identifying And Calibrating Business Risks, Ron Rael
Guides, Handbooks and Manuals
No abstract provided.
Experimental Study Of Lean Blowout With Hydrogen Addition In A Swirl-Stabilized Premixed Combustor, Shengrong Zhu
Experimental Study Of Lean Blowout With Hydrogen Addition In A Swirl-Stabilized Premixed Combustor, Shengrong Zhu
LSU Doctoral Dissertations
Lean premixed combustion is widely used to achieve a better compromise between nitric oxides emissions and combustion efficiency. However, combustor operation near the lean blowout limit can render the flame unstable and lead to oscillations, flashback, or extinction, thereby limiting the potential range of lean combustion. Recent interest in integrated gasification combined cycle plants and syngas combustion requires an improved understanding of the role of hydrogen on the combustion process. Therefore, in present study, combustion of pure methane and blended methane-hydrogen has been conducted in a swirl stabilized premixed combustor. The measurement techniques implemented mainly include particle image velocimetry, CH*/OH* …
دور التقارير المالية المنشورة للشركات المساهمة في تلبية احتياجات المستخدمين من المعلومات دراسة استطلاعية على عينة من الوسطاء والمستثمرين في سوق العراق للأوراق المالية, فالح عبد الحسن داود
دور التقارير المالية المنشورة للشركات المساهمة في تلبية احتياجات المستخدمين من المعلومات دراسة استطلاعية على عينة من الوسطاء والمستثمرين في سوق العراق للأوراق المالية, فالح عبد الحسن داود
Muthanna Journal of Administrative and Economics Sciences
هدفت هذه الدراسة إلى بيان الدور الذي يمكن أن تلعبه معلومات التقارير المالية للشركات المدرجة في سوق العراق للأوراق المالية في قرارات المستخدمين المتعلقة ببيع وشراء أسهم هذه الشركات ، وباعتماد أسلوب الاستبيان الذي تم توزيعه على عينة مكونة من ( 42 ) فردا من الوسطاء الماليين والمستثمرين المتعاملين في هذه السوق ، فقد كانت من أهم نتائج الدراسة ما يلي :-إن هؤلاء المستخدمين لا يحصلون على التقارير المالية للشركات بسهولة ويسر وإنها لا تتوفر لهم في الوقت المناسب وحاجتهم إليها .-يعتمد هؤلاء المستخدمين على هذه التقارير في قراراتهم الاستثمارية حيث يفهمون المعلومات المحاسبية ويستخدمونها بالشكل الملائم والصحيح .-لا يكتفي …
Enterprise Risk Management: Understanding And Communicating Risk Appetite, Larry Rittenberg, Frank Martens, Committee Of Sponsoring Organizations Of The Treadway Commission
Enterprise Risk Management: Understanding And Communicating Risk Appetite, Larry Rittenberg, Frank Martens, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Outsourcing: More Harm Than Good, Ly Luu Pham
Outsourcing: More Harm Than Good, Ly Luu Pham
Honors Theses
Outsourcing is a highly effective strategy, widely used in various types of business to gain a competitive edge. The tremendous growth of outsourcing first started in the manufacturing and information technology industries. It has also spread into the accounting industry as well. However, in accounting the major problems and benefits caused by outsourcing are different from those identified in the manufacturing and IT industries. This leads to the question of whether or not outsourcing in accounting would create more advantages than disadvantages. This paper analyzes the question through four steps: (1) how accounting outsourcing is done, (2) which accounting tasks …
Comparing Historical And Implied Volatility For A Silver Electronically Traded Fund Between Months Of High And Low Returns, Jacob G. Downey
Comparing Historical And Implied Volatility For A Silver Electronically Traded Fund Between Months Of High And Low Returns, Jacob G. Downey
Honors Theses
Silver as a commodity is used in many different industrial applications as well as in jewelry. Silver is five times scarcer than gold (Stamey, Class Notes, 2011) is at this point and is becoming more and more popular with investors. Many investors instead of buying physical silver have looked to invest in the Silver ETF. An ETF is an Exchange Traded Fund, and is a way to trade a commodity like a stock. A price varies in proportion to the commodity, so as Silver moves so does SLV (Silver ETF). In this paper, the Silver ETE chosen was iShares Silver …
The Effect Of Ifrs Convergence On Coastal Carolina University Accounting Major Students, Stephanie Wehrung
The Effect Of Ifrs Convergence On Coastal Carolina University Accounting Major Students, Stephanie Wehrung
Honors Theses
The Securities and Exchange Commission (SEC) has been working with the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) in converging United States Generally Accepted Accounting Principles (US GAAP) with International Financial Reporting Standards (IFRS). The US is one of the last large economic powers in the world remaining that has yet to start reporting using IFRS. The business environment is not the only group that is facing great obstacles with this change; universities will also be facing difficulties as they try to properly prepare students for their future careers. Accounting students will obviously be affected, …