Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- University of Mississippi (33481)
- Singapore Management University (919)
- Al-Muthanna University (576)
- Brigham Young University (479)
- De La Salle University (302)
-
- Universitas Indonesia (286)
- University of Nebraska - Lincoln (199)
- Western Kentucky University (178)
- Walden University (159)
- Illinois State University (138)
- Universitas Padjadjaran (133)
- University of Arkansas, Fayetteville (131)
- Marquette University (119)
- Kennesaw State University (117)
- MMU Press (113)
- Morehead State University (102)
- Liberty University (79)
- Claremont Colleges (72)
- University of South Florida (67)
- Louisiana State University (63)
- University of Richmond (58)
- Technological University Dublin (57)
- University of Dayton (57)
- Bryant University (56)
- University of New Hampshire (56)
- University of Malaya (51)
- San Jose State University (50)
- Association of Arab Universities (49)
- University of Texas Rio Grande Valley (47)
- East Tennessee State University (46)
- Keyword
-
- Etc (1699)
- Questions (1204)
- Accounting -- Examinations (1138)
- American Institute of Certified Public Accountants (1094)
- Accounting firms -- Management (890)
-
- Accounting -- Law and Legislation -- Periodicals (883)
- Taxation -- Law and legislation -- United States (810)
- Books -- Reviews (652)
- American Institute of Accountants (620)
- Manuals (605)
- Accounting (484)
- Finance (451)
- Auditing -- Standards -- United States (425)
- Accounting -- Study and teaching (397)
- Accounting -- Periodicals; Tax planning -- Periodicals (382)
- Ross (364)
- Accounting -- Societies (361)
- Etc. (353)
- Accounting -- Bibliographies (340)
- Accounting -- Bibliography (339)
- Auditing (339)
- Accounting -- Vocational guidance (321)
- Income tax -- United States (251)
- Accountants -- Professional ethics (243)
- Financial statements (241)
- Accounting -- Law and legislation -- United States -- States (238)
- Accounting -- Standards -- United States (230)
- American Association of Public Accountants (213)
- American Institute of Certified Public Accountants. Auditing Standards Board; Minutes; Auditing -- Standards --United States (210)
- Taxation -- United States (209)
- Publication Year
- Publication
-
- Journal of Accountancy (6696)
- Newsletters (4307)
- Association Sections, Divisions, Boards, Teams (2866)
- Guides, Handbooks and Manuals (2629)
- Woman C.P.A. (2397)
-
- Tax Adviser (2054)
- Haskins and Sells Publications (1783)
- Industry Guides (AAGs), Risk Alerts, and Checklists (1455)
- Exposure Drafts, Comment Letters, and Statements of Position (1068)
- Accounting Historians Notebook (949)
- Touche Ross Publications (911)
- Accounting Historians Journal (892)
- Research Collection School Of Accountancy (757)
- American Institute of Accountants (671)
- Muthanna Journal of Administrative and Economics Sciences (576)
- AICPA Committees (487)
- AICPA Professional Standards (458)
- Individual and Corporate Publications (442)
- Honors Theses (432)
- Management Services: A Magazine of Planning, Systems, and Controls (412)
- Faculty Publications (402)
- Federal Publications (398)
- AICPA Annual Reports (334)
- DLSU Business & Economics Review (297)
- Accounting Hall of Fame Brochures (244)
- Publications of Accounting Associations, Societies, and Institutes (243)
- Proceedings of the University of Kansas Symposium on Auditing Problems (226)
- Examinations and Study (203)
- Management Adviser (202)
- State Publications (193)
- Publication Type
- File Type
Articles 10201 - 10230 of 40178
Full-Text Articles in Business
Firm Ownership, Institutional Environment, And Audit Collusion : Empirical Evidence From A Transitional Economy, Rui Wang
Lingnan Theses
Motivated by the renewed interest in, but insufficient empirical evidence of, collusion between auditors and corporate management, I examine this issue in the unique environment of China, which is characterized by a high level of government control over listed companies and auditors, strong competition for audit clients, and uneven economic and legal development across the country. In contrast to prior studies, I employ a two-stage regression approach to study the determinants of audit collusion in China. In the first stage, I develop an audit opinion prediction model of Big 4 auditors (viewed as “typical” auditors) that corrects for self-selection bias. …
Effects Of Ethical Context On Earnings Management, Organizational-Professional Conflict And Organizational Commitment In Chinese Enterprises, Zhihong Wang
Lingnan Theses
This study investigates the effects of the organizational ethical context (ethical climate and ethical culture) in Chinese enterprises on accounting professionals’ perceptions of earnings management, organizational-professional conflict (OPC) and affective organizational commitment (OC). We also test the effects of Machiavellianism on these factors, and the interactive effects of Machiavellianism and ethical context on OPC and OC. The findings, based on responses from 89 accounting professionals employed by Chinese enterprises at staff, supervisor and manager levels, indicate that in general the perceived ethical context did not affect judgments of the acceptability of earnings management. However, as anticipated, perceptions of a stronger …
Teaching Business Calculus: Methodologies, Techniques, Issues, And Prospects, Frederick A. Halcon
Teaching Business Calculus: Methodologies, Techniques, Issues, And Prospects, Frederick A. Halcon
DLSU Business & Economics Review
Calculus, as a subject matter, is an area in mathematics that deals with limits, rates of change, derivatives and integrals. University education often incorporates calculus in the curriculum with emphasis given to its applications in real-life situations. It is a common notion that calculus, as a course or subject, is intricate and complex. However, treating business calculus in the most elementary manner and making abstract concepts more concrete can prove to be effective teaching strategies inside the classroom. This study attempts to review certain literature so as to equip instructors of business calculus with the necessary teaching pedagogy intended to …
Balance Sheet Disclosures: An Ifrs/Pfrs Compliance Report Of Ten Publicly Listed Companies In The Food Industry, Heminigilda E. Salendrez
Balance Sheet Disclosures: An Ifrs/Pfrs Compliance Report Of Ten Publicly Listed Companies In The Food Industry, Heminigilda E. Salendrez
DLSU Business & Economics Review
From the beginning of January 2005, publicly traded companies in the Philippines have had to comply with the Philippine Accounting Standards (PAS) and the Philippine Financial Reporting Standards (PFRS) for their consolidated financial statements. It has been suggested that the new accounting standards will facilitate the process of international harmonization of financial statements. This study shows the outcome of the examination of ten publicly listed companies in the food industry’s financial reporting practices as regards their compliance with the financial reporting requirement embodied in PAS/PFRS and Securities Regulation code Rule 68 and 68.1.
A Framework For Analysis Of Ambidexterity And Performance In Small-To-Medium-Sized Firms, Edgardo N. Bolinao
A Framework For Analysis Of Ambidexterity And Performance In Small-To-Medium-Sized Firms, Edgardo N. Bolinao
DLSU Business & Economics Review
Ambidextrous organizations provide a practical model for forward-looking executives seeking to pioneer disruptive innovations while pursuing incremental gains. The relationships described in this study are based on the organizational-context literature, in particular Ghoshal and Bartlett’s (1994) framework for organizational effectiveness, suggesting that contextual ambidexterity emerges when owner-managers in a business unit develop a supportive organization context. This perspective suggests that superior business-unit performance is not achieved primarily though charismatic leadership nor through some formal organizational structure, nor strong company culture; but rather through building a rational set of systems and processes that collectively define a context that allows the transcending …
Fin 48: The Impact On Staffing, Internal Control Processes And Expertise Of Privately-Held Companies, Reed C. Kirschling, Michael D. Akers
Fin 48: The Impact On Staffing, Internal Control Processes And Expertise Of Privately-Held Companies, Reed C. Kirschling, Michael D. Akers
Accounting Faculty Research and Publications
While FASB Interpretation 48 (FIN 48), Accounting for Uncertainty in Income Taxes-An Interpretation of Statement of Financial Accounting Standards (SFAS) 109, Accounting for Income Taxes applies to both privately-held and publicly traded companies, privately-held companies have characteristics that can impact implementation. This paper reports the findings of a survey of the top 100 privately-held companies to determine how these organizations are addressing the staffing of tax department personnel, process controls and knowledge acquisition during the implementation of FIN 48.
The Tax Gap: America's Underreported Revenues, Jennifer Granzow
The Tax Gap: America's Underreported Revenues, Jennifer Granzow
Honors Program Theses
This paper will discuss the tax gap, both as an overall national issue and as related to individual business income. First, the relevance of the tax gap in today’s economy will be addressed and background information regarding the tax gap will be provided. Next the small business environment will be examined, focusing on why the tax gap is so prevalent there. Proposed tax gap reduction measures will be explored, including an examination of the benefits and shortcomings associated with each measure. Future challenges will also be looked at, focusing on the impact such proposed measures will have on the operations …
Incentives Bring Zero-Emission Vehicle Manufacturing To California, Annette M. Nellen
Incentives Bring Zero-Emission Vehicle Manufacturing To California, Annette M. Nellen
Faculty Publications
No abstract provided.
2008 Trends In The Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, Dennis R. Reigle, Heather L. Bunning, Danielle Grant, Tarp Worldwide
2008 Trends In The Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, Dennis R. Reigle, Heather L. Bunning, Danielle Grant, Tarp Worldwide
AICPA Annual Reports
No abstract provided.
Tax Practice Guides And Checklists 2008, American Institute Of Certified Public Accountants. Tax Division
Tax Practice Guides And Checklists 2008, American Institute Of Certified Public Accountants. Tax Division
Guides, Handbooks and Manuals
No abstract provided.
Current Accounting Issues And Risks: 2008, American Institute Of Certified Public Accountants
Current Accounting Issues And Risks: 2008, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Auditing Standards Board (Asb) Meeting, July 28-31, 2008, San Francisco, Ca; Asb July 2008 Meeting Highlights, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, July 28-31, 2008, San Francisco, Ca; Asb July 2008 Meeting Highlights, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, October 27-30, 2008, Phoenix, Az; October 27-30, 2008 Asb Meeting Highlights, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, October 27-30, 2008, Phoenix, Az; October 27-30, 2008 Asb Meeting Highlights, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, August 26-28, 2008, Parsippany, Nj; August 26-28, 2008 Asb Meeting Highlights, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, August 26-28, 2008, Parsippany, Nj; August 26-28, 2008 Asb Meeting Highlights, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Analytics For Business, Policy And Law In A Comparative Review Of Enhanced Wireless Emergency Number Call Services Systems In The European Union And United States, James E. Holloway, Elaine Seeman, Margaret O'Hara, Arno Forst
Analytics For Business, Policy And Law In A Comparative Review Of Enhanced Wireless Emergency Number Call Services Systems In The European Union And United States, James E. Holloway, Elaine Seeman, Margaret O'Hara, Arno Forst
School of Accountancy Faculty Publications
No abstract provided.
Diversification To Mitigate Expropriation In The Tobacco Industry, Messod D. Beneish, Ivo Ph. Jansen, Melissa F. Lewis-Western, Nathan V. Stuart
Diversification To Mitigate Expropriation In The Tobacco Industry, Messod D. Beneish, Ivo Ph. Jansen, Melissa F. Lewis-Western, Nathan V. Stuart
Faculty Publications
While it is well established that diversifying acquisitions by large, cash-rich firms destroy shareholder wealth, we document positive abnormal returns to such acquisitions in the tobacco industry. We show that these abnormal returns are associated with proxies for lower expected expropriation costs. Specifically, we show that wealth creation increases in the degree of domestic geographic expansion afforded by the acquisition (increasing tobacco firms’ influence in more political districts) and in the liquidity of tobacco firms’ assets (converting cash to harder-to-expropriate operating assets). We also show that the threat of expropriation constrains payments to shareholders before expropriation becomes certain in 1998.
The Framing And Evaluation Of Multiple Hypotheses, Theodore J. Mock, Arnold Wright, Rajendra P. Srivastava, Hai Lu
The Framing And Evaluation Of Multiple Hypotheses, Theodore J. Mock, Arnold Wright, Rajendra P. Srivastava, Hai Lu
Research Collection School Of Accountancy
This study provides exploratory evidence on auditors’ framing and evaluation of hypotheses, identifies implications for improving audit decision-making and facilitates the interpretation of prior research. Prior studies usually assume hypotheses to be framed as mutually exclusive and exhaustive. However, both verbal protocol evidence and probability assessments reveal that in a realistic case most auditors frame the hypotheses as a non-mutually exclusive and exhaustive set of causes. Further, auditor probability assessments tend to reflect multiple causes. Finally, exploratory analyses indicate auditors have difficulty in updating assessments consistent with the perceived interrelationships between hypotheses.
Implications Of Transaction Costs For The Post-Earnings-Announcement Drift, Jeffrey Ng, Rodrigo Verdi, Tjomme Rusticus
Implications Of Transaction Costs For The Post-Earnings-Announcement Drift, Jeffrey Ng, Rodrigo Verdi, Tjomme Rusticus
Research Collection School Of Accountancy
This paper examines the effect of transaction costs on the post–earnings announcement drift (PEAD). Using standard market microstructure features we show that transaction costs constrain the informed trades that are necessary to incorporate earnings information into price. This implies weaker return responses at the time of the earnings announcement and higher subsequent returns drift for firms with higher transaction costs. Consistent with this prediction, we find that earnings response coefficients are lower for firms with higher transaction costs. Using portfolio analyses, we find that the profits of implementing the PEAD trading strategy are significantly reduced by transaction costs. In addition, …
Margin Trading, Overpricing, And Synchronization Risk, Sanjeev Bhojraj, Robert J. Bloomfield, William B. Tayler
Margin Trading, Overpricing, And Synchronization Risk, Sanjeev Bhojraj, Robert J. Bloomfield, William B. Tayler
Faculty Publications
We provide experimental evidence that relaxing margin restrictions to allow more short selling can exacerbate overpricing, even though it reduces equilibrium price levels. This is because smart-money traders initially profit more by front-running optimistic investor sentiment than by disciplining prices. When short selling is not possible, competitive pressures among arbitrageurs rapidly drive prices to the equilibrium. However, the risk of margin calls slows the convergence process, because arbitrageurs who sell short too early face substantial losses if they are unable to synchronize their trades with other arbitrageurs (as in Abreu and Brunnermeier. 2002. Journal of Financial Economics 66(2–3):341–60; 2003. Econometrica …
Effects Of Friendship In Transactions In An Emerging Market: Empirical Evidence From Brazil, Wesley Mendes-Da-Silva, Thaís Fernanda Salves De Brito, Rubens Famá, Jonathan T. Liljegren
Effects Of Friendship In Transactions In An Emerging Market: Empirical Evidence From Brazil, Wesley Mendes-Da-Silva, Thaís Fernanda Salves De Brito, Rubens Famá, Jonathan T. Liljegren
Faculty Publications
This paper considers the inclusion of human behavioral aspects and implications of cognitive psychology and anthropology in decisions relating to the emerging field of behavioral finance. The formulated hypotheses were tested using 400 questionnaires, answered by students enrolled in MBA programs. The principal results suggest that individuals involved in transactions among friends or among strangers assume different behaviors—friends agree about the price attributed to an asset, while strangers show the propensity to bargain.
Communication For Business (4th Ed.), Henry Mcclave
Communication For Business (4th Ed.), Henry Mcclave
Other resources
'Business for Communication' is a textbook providing comprehensive coverage of key communication principles and skills for business and professional students in Ireland
Auditing Standards Board (Asb) Meeting, January 29, 2008, Conference Call, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, January 29, 2008, Conference Call, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, January 8-10, 2008, Amelia Island, Fl; Asb Highlights January 2008, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, January 8-10, 2008, Amelia Island, Fl; Asb Highlights January 2008, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, May 6-8, 2008, Chicago, Il, Approved Highlights; Asb Highlights May 2008, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, May 6-8, 2008, Chicago, Il, Approved Highlights; Asb Highlights May 2008, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, December 11-12, 2008, Washington, Dc, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, December 11-12, 2008, Washington, Dc, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, October 27-30, 2008, Phoenix, Az; October 27-30, 2008 Asb Meeting Highlights, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, October 27-30, 2008, Phoenix, Az; October 27-30, 2008 Asb Meeting Highlights, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, December 11-12, 2008, Washington, Dc, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, December 11-12, 2008, Washington, Dc, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Independence And Integrity And Objectivity In Performing Forensic And Valuation Services, Glenn Newman, Michael Ueltzen, American Institute Of Certified Public Accountants. Forensic And Valuation Services Section
Independence And Integrity And Objectivity In Performing Forensic And Valuation Services, Glenn Newman, Michael Ueltzen, American Institute Of Certified Public Accountants. Forensic And Valuation Services Section
Association Sections, Divisions, Boards, Teams
No abstract provided.
Uniform Accountancy Act, Standards For Regulation Including Substantial Equivalency, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy
Uniform Accountancy Act, Standards For Regulation Including Substantial Equivalency, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy
Association Sections, Divisions, Boards, Teams
No abstract provided.
Edwards & Cobb Collections (Mss 35), Manuscripts & Folklife Archives
Edwards & Cobb Collections (Mss 35), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Collection 35. Account books, 1857-1858, of G.W. Edwards and T.W. Cobb, general merchants at East Fork, Metcalfe County, Kentucky.