Digital Commons Network^™

Enhancing Information And Data Security: A Never Ending Quest, Knowledge@Smu

Knowledge@SMU

Since January 2005, according to the Piracy Rights Clearinghouse, in the US alone there have been data security breaches involving over 218 million records containing sensitive personal information. People whose personal records are compromised are at risk for identity theft and financial fraud. Singapore Management University’s School of Information Systems (SIS) is spearheading research on state-of-the-art technologies and solutions to secure IT infrastructure, protect confidential information for businesses and individuals, and build trust among all parties.

Practicing Cpa, Vol. 32 No. 3, March/April 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Focus, Vol. 4 No. 2, March/April 2008, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section

Newsletters

No abstract provided.

The Impact Of Corporate Governance On The Choice Of Transfer Pricing Methods In China, Xue Han

Lingnan Theses

Recent scandals involving related party transactions (RPTs) have attracted researchers’ and governments’ attention. Because imperfections exist in the legislation of RPTs, business groups might abuse transfer pricing of such transactions for certain purposes. These purposes include earnings management of listed companies that seek to attract investors and profit shifting from subsidiaries to parent companies. This study investigates the impact of corporate governance on the choice of transfer pricing methods in China.

I classify transfer pricing methods into two major groups (i.e., market-based and cost-based methods). I hypothesize that companies with weak corporate governance are more likely to use cost-based pricing …

Earnings Management And Its Implications, Michael D. Akers, Don E. Giacomino, Jodi L. Gissel

Accounting Faculty Research and Publications

In the wake of continuing, highly publicized financial frauds and failures, the accounting profession has placed renewed emphasis on issues related to earnings management and earnings quality. Staff Accounting Bulletin 101, Revenue Recognition in Financial Statements, which was issued in December 1999 in response to the Committee of Sponsoring Organizations of the Treadway Commission report, illustrates the importance of earnings to the SEC. The SEC and the public are demanding greater assurance about the quality of earnings. Notwithstanding the grave threat that abusive earnings-management practices pose to the reliability and accuracy of financial statements, the accounting profession may be reluctant …

Fraud: The Human Factor, Sridhar Ramamoorti, William Olsen

Accounting Faculty Publications

Eighty percent of respondents to a National Association of Corporate Directors (NACD) survey of public company audit committees felt that failure resulting from poor risk management couldn't happen to them. However, 50 percent thought it could happen to other companies.

This feeling of relative "invincibility" is similar to the statistically impossible "Lake Wobegon" effect--where "all the women are strong, all the men are good-looking and all the children are above average." Could this Lake Wobegon effect--which results from the human tendency to overestimate one's achievements and capabilities in relation to others--extend to an organization's assessment of its vulnerability to fraud …

Improving Corporate Governance : Character Education As A Supplement To Corporate Ethics Training, Richard L. Muney

Theses, Dissertations and Culminating Projects

This thesis explores the hypothesis that ethics training for corporate personnel will significantly increase ethical behavior and thereby significantly reduce the incidence of corporate malfeasance.

For over 100 years the federal government has been trying to curb malfeasance by managers of public corporations and their boards of directors. This thesis examines the history of that legislation and those regulatory efforts, concluding that these legislative and regulatory attempts have met with varying degrees of success, but, on balance, that success has been transitory at best. It also comes to the conclusion that corporate training programs in ethics, in the absence of …

Focus, Vol. 3 No. 6, November/December 2007, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section

Newsletters

No abstract provided.

Cpa Expert 2007 Spring, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Cpa Expert 2007 Summer, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Finance And Accounting Outsourcing: Three Studies Related To The Ethical And Economic Dimensions Of Accounting Outsourcing, Renu V. Desai

Electronic Theses and Dissertations

This dissertation evaluates the economic and ethical considerations underlying the outsourcing of professional services such as finance and accounting. The dissertation is comprised of three separate, but related studies. The first study explores the adequacy of the disclosure rules recommended in the revised ethics rulings regarding disclosure of outsourcing relationships and the resulting ethical and economic repercussions for both, the AICPA members and their clients. The second study analyzes the disclosure rules recommended in the AICPA ethics rulings regarding disclosure of outsourcing relationships from an ethical standpoint. The third study adopts the perspective of the third party service provider. The …

The Ethics Of Managing Short-Term Earnings: Business Managers And Business Students Rate Earnings Management Practices – Implications For Academia, Don E. Giacomino, Jodi L. Gissel, Michael D. Akers

Accounting Faculty Research and Publications

In 1990, Bruns and Merchant surveyed the readership of the Harvard Business Review (HBR). Their survey asked HBR readers to rate the acceptability of earnings management practices. Prior to that study, researchers and accounting practitioners paid little attention to the morality of short-term earnings management. However, in the wake of highly publicized financial frauds and failures, the profession and academic journals have emphasized the importance of the concepts of earnings quality and earnings management. The Bruns and Merchant survey provided 13 earnings management situations and asked the HBR readers to rate the acceptability of those practices. In this study, we …

Why Do Firms Manage Their Earnings?, Zeeshan Ahmed

Business Review

The topic of corporate earnings management has not only generated a great deal of media attention but it also has become a source of serious concern to regulators and policymakers. In the wake of the events that shook investors’ confidence in the American financial reporting system in late 2001 and early 2002, the earnings management practices of firms have come under fire by shareholders groups, institutional investors and the financial press alike. To some extent, regulators have responded by proposing and enacting new rules and regulations1. Likewise, accounting and financial researchers are increasingly probing into this topic. Prior studies identify …

Focus, Vol. 2 No. 6, October/November/December 2006, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section

Newsletters

No abstract provided.

Focus, Vol. 2, No. 4, June/July 2006, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section

Newsletters

No abstract provided.

Online Payment Gateways Used To Facilitate E-Commerce Transactions And Improve Risk Management, Paul Benjamin Lowry, Taylor Michael Wells, Greg Moody, Sean Lamarc Humpherys, Degan Kettles

Faculty Publications

As online transactions continue to increase and become a significant part of the global economy, the ability to accept payments online becomes more important for businesses. This paper evaluates the literature and provides current information for IS researchers and instructors focusing on electronic commerce. In this paper, we explore the components of e-credit providers (conventional, person-to-person, and third-party) and explain how each system processes a single transaction. We then analyze several market leaders in each segment and summarize the strengths and weaknesses of each company. We provide guidelines for selecting an e-credit provider and highlight the options that apply best …

Corporate Governance, Public Accounting Firm And Multinational Corporation: The Us Sox Act Perspective, Marc Massoud, Eunsup Daniel Shim

WCBT Faculty Publications

The purpose of this paper is to review US corporate governance systems and to highlight the mandated roles of audit committee and external auditor within the SOX Act. In addition, it discusses requirements and implications of the SOX Act for the foreign accounting firms and multinational corporations. Finally this paper provides a perspective on improvement of corporate governance and financial integrity. In order to regain trust from the financial market, the SOX Act mandates (1) to improve auditor’s independence by reducing conflicts of interest; (2) to increase corporate financial reporting responsibility by requiring a CEO or a CFO certify accuracy …

Much Ado About Nothing: Looking Past The Drama Of The Sarbanes-Oxley Act And Reevaluating The U.S. Delisting Trend Among Non-U.S. Firms, Kalani A. Morse

Brigham Young University International Law & Management Review

No abstract provided.

Aicpa Names Grant Ashley 2005 Outstanding Cpa In Government., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

News Release: Aicpa Addresses Fraud In Audit Committee Guidance, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

January 2005, Inland Empire Business Journal

Inland Empire Business Journal

Law 8

Investment & Finance 9

Computers/Technology 12

Managing 13

Getting Organized 17

Executive Time Out 19

Inland Empire People 20

Effective Presentations 28

Entrepreneurship 29

Negotiating Sales 34

World Trade 39

Manager's Bookshelf 42

Calendar 44

Cpa Expert 2005 Winter, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Fraud And The Financial Statement Audit: Auditor Responsibilities Under Sas 99, Michael Ramos

Guides, Handbooks and Manuals

No abstract provided.

Business Valuation And Forensic & Litigation Services Specialty Area 2004-2005 Annual Progress Report., American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section

AICPA Annual Reports

No abstract provided.

Voluntary Decisions On Audit Committee Composition And Expertise And The Influence Of Board Of Director Characteristics: Further Evidence From Singapore, Jean-Luc Wolfgang Mitchell Van Der Zahn, Inderpal Singh

Research Collection School Of Accountancy

No abstract provided.

Management Override Of Internal Controls : The Achilles' Heel Of Fraud Prevention : The Audit Committee And Oversight Of Financial Reporting, American Institute Of Certified Public Accountants. Antifraud Programs And Controls Task Force

Association Sections, Divisions, Boards, Teams

No abstract provided.

Cpa Consultant, Volume 18, Number 2, August/September 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Thinking Like A Deal Lawyer, Tina L. Stark

Journal of Legal Education

No abstract provided.

Members In Small Local Public Accounting Firms, April 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

The Role Of The Central Bank In The Nigeria Financial System, Onyido C. Ben

Bullion

The central bank is pivotal in the management of the national economy. lts role is not only to regulate and monitor the financial system, but also to ensure its development, prevent financial distress which could undermine confidence in the system as well as facilitate sustained growth. This paper presents an overview of the Nigerian financial system, the functions of the Central Bank of Nigeria (CBN). It examines the Bank's monetary management, surveillance and promotional roles and the challenges for the CBN. The study concludes that, the enhanced operational autonomy of the CBN has provided a unique opportunity for the Bank …