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Articles 10231 - 10260 of 40178
Full-Text Articles in Business
Practicing Cpa, Vol. 31 No. 10, December 2007, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 31 No. 10, December 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, December 2007, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, December 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Bankruptcy Probability Changes And The Differential Informativeness Of Bond Upgrades And Downgrades, Yongtae Kim, Sandeep Nabar
Bankruptcy Probability Changes And The Differential Informativeness Of Bond Upgrades And Downgrades, Yongtae Kim, Sandeep Nabar
Accounting
Prior studies have found that stock returns around announcements of bond upgrades are insignificant, but that stock prices respond negatively to announcements of bond downgrades. This asymmetric stock market reaction suggests either that bond downgrades are timelier than upgrades, or that voluntary disclosures by managers preempt upgrades but not downgrades. This study investigates these conjectures by examining changes in firms' probabilities of bankruptcy (assessed using bankruptcy prediction models) and voluntary disclosure activity around rating change announcements. The results indicate that the assessed probability of bankruptcy decreases before bond upgrades, but not after. By contrast, the assessed probability of bankruptcy increases …
Disaster Recovery Planning: What Section 404 Audits Reveal, Dana R. Hermanson, Daniel M. Ivancevich, Susan H. Ivancevich
Disaster Recovery Planning: What Section 404 Audits Reveal, Dana R. Hermanson, Daniel M. Ivancevich, Susan H. Ivancevich
Faculty Articles
This article summarizes U.S. Sarbanes-Oxley Act section 404 internal control reports that reveal material weaknesses due to inadequate disaster recovery planning. According to the authors, Section 404 applies to public companies with over $75 million in public float. They advise that auditors evaluating internal control over financial reporting must consider key information technology-related risks and controls that affect financial reporting, including issues related to disaster recovery planning.
Auditing Management Assertions: The Impact Of Sas No. 106, Deborah S. Archambeault
Auditing Management Assertions: The Impact Of Sas No. 106, Deborah S. Archambeault
Accounting Faculty Publications
The Auditing Standards Board (ASB) of the AICPA recently issued eight new statements on auditing standards (SASs), which are effective for audits of financial statement periods beginning on or after Dec. 15, 2006. Included within this new set of audit standards is SAS No. 106: Audit Evidence, which provides guidance on the use of management assertions in obtaining audit evidence.
Distance Learning In Accounting Courses From The Student's Perspective (1999-2006), James P. Beaghan
Distance Learning In Accounting Courses From The Student's Perspective (1999-2006), James P. Beaghan
All Faculty Scholarship for the College of Business
Universities throughout the nation are faced wiih the reality of an increase in demand from place-bound, adult working students who live and work in locations that may be hundreds of miles from traditional college campuses, and require a less centralized mode of course instruction. At the same time technological advances are now available that provide universities with a wide range of instructional modes of instruction that include interactive television (ITV) with real time audio and visual at a number of decentralized classroom sites, live and remote. Distance learning/distance education (DE) technologies currently allow an instructor to deliver university course instruction …
An Analysis Of The Obstacles Of Culture, Government, And Lack Of Support For International Accounting Standards, Bethany Theodore
An Analysis Of The Obstacles Of Culture, Government, And Lack Of Support For International Accounting Standards, Bethany Theodore
Senior Honors Theses
With the prevalence of international markets comes the need for universal accounting standards. The International Accounting Standards Board has created a set of these standards, but unfortunately some skeptics have found that the obstacles of culture, government, and lack of support would make these standards impossible to implement. Since the globalization of international standards is inevitable, there must be a way to get past the present obstacles. Through an analysis of the countries of China, India, and Australia, it has been found that it is possible to have the same accounting standards among diverse countries. International accounting standards will become …
Making The Case For Sustainable Business Practices: An Introduction, Kathryn Lancaster
Making The Case For Sustainable Business Practices: An Introduction, Kathryn Lancaster
Accounting
No abstract provided.
Aicpa Comment Letter To Securities And Exchange Commission (Sec) Concept Release On Allowing U.S. Issuers To Prepare Financial Statements In Accordance With International Financial Reporting Standards (November 12, 2007)., Randy G. Fletchall, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Comment Letter To Securities And Exchange Commission (Sec) Concept Release On Allowing U.S. Issuers To Prepare Financial Statements In Accordance With International Financial Reporting Standards (November 12, 2007)., Randy G. Fletchall, American Institute Of Certified Public Accountants (Aicpa)
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Cpa Client Bulletin, November 2007, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, November 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 31 No. 9, November 2007, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 31 No. 9, November 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Planner, Volume 22, Number 6, November-December 2007, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 22, Number 6, November-December 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Is Direct Method Cash Flow Reporting Better At Predicting Future Performance?, Knowledge@Smu
Is Direct Method Cash Flow Reporting Better At Predicting Future Performance?, Knowledge@Smu
Knowledge@SMU
“Cash is king” goes the saying. Even companies enjoying brisk business have been known to fail because of unhealthy cash flows. The accounting profession is split over the benefits of the direct method (DM) versus the indirect method (IM) of preparing cash flow reports. In a study of over 100 US-based companies which used direct cash flow statements, Singapore Management University accounting professor Yoonseok Zang shows conclusively that the direct method does better at predicting future performance and earnings. --------------------------------------------------------------------------------
The Dynamics Of Implementing And Managing Modularity Of Organizational Routines During Capability Development: Insights From A Process Model, Shan Ling Pan, Gary Shan Chi Pan, Adela Chen, Ming Huei Hsieh
The Dynamics Of Implementing And Managing Modularity Of Organizational Routines During Capability Development: Insights From A Process Model, Shan Ling Pan, Gary Shan Chi Pan, Adela Chen, Ming Huei Hsieh
Research Collection School Of Accountancy
Past research using the resource-based view of a firm suggests that it is important to consider how firms develop, manage, and deploy resources and capabilities to influence the overall process of strategy formation and implementation. Relatively little research has been conducted in conceptualizing how firms implement and manage modularity of organizational routines during capability development. Yet, most companies would benefit from implementing modularity in organizational routines when competing in dynamic market conditions. Such implementations may require fundamental organizational reorientation that incurs significant coordination costs, and in some cases, such modularization attempts may fail, costing organizations significant amounts of valuable resources. …
Accountant's Business Manual, 2007, Volume 2 (Supplement 40), William H. Behrenfeld, Sidney Kess, Andrew R. Biebl, Barbara Weltman, American Institute Of Certified Public Accountants (Aicpa)
Accountant's Business Manual, 2007, Volume 2 (Supplement 40), William H. Behrenfeld, Sidney Kess, Andrew R. Biebl, Barbara Weltman, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Accountant's Business Manual, 2007, Volume 1 (Supplement 40), William H. Behrenfeld, Sidney Kess, Andrew R. Biebl, Barbara Weltman, American Institute Of Certified Public Accountants (Aicpa)
Accountant's Business Manual, 2007, Volume 1 (Supplement 40), William H. Behrenfeld, Sidney Kess, Andrew R. Biebl, Barbara Weltman, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Information Opacity, Credit Risk, And The Design Of Loan Contracts For Private Firms, Lucy Ackert, Rongbing Huang, Gabriel G. Ramirez
Information Opacity, Credit Risk, And The Design Of Loan Contracts For Private Firms, Lucy Ackert, Rongbing Huang, Gabriel G. Ramirez
Faculty Articles
This paper examines the structure and cost of a large sample of bank loans to private firms. Compared to public firms, private firms are more informationally opaque and riskier. The results suggest that the design of a loan to a private firm is significantly different from that to a public firm. Bank loans to private firms are more likely to be by a sole lender, collateralized, and have sweep covenants than loans to public firms. The cost of borrowing is higher for a private firm than for a public firm, even after holding constant firm and loan characteristics.
Monitoring: Which Institutions Matter?, Xia Chen, Jarrad Harford, Kai Li
Monitoring: Which Institutions Matter?, Xia Chen, Jarrad Harford, Kai Li
Research Collection School Of Accountancy
Within a cost–benefit framework, we hypothesize that independent institutions with long-term investments will specialize in monitoring and influencing efforts rather than trading. Other institutions will not monitor. Using acquisition decisions to reveal monitoring, we show that only concentrated holdings by independent long-term institutions are related to post-merger performance. Further, the presence of these institutions makes withdrawal of bad bids more likely. These institutions make long-term portfolio adjustments rather than trading for short-term gain and only sell in advance of very bad outcomes. Examining total institutional holdings or even concentrated holdings by other types of institutions masks important variation in the …
Legal Systems And Earnings Quality: The Role Of Auditor Industry Specialization, Chee Yeow Lim, Soo Young Kwon, Patricia Mui Siang Tan
Legal Systems And Earnings Quality: The Role Of Auditor Industry Specialization, Chee Yeow Lim, Soo Young Kwon, Patricia Mui Siang Tan
Research Collection School Of Accountancy
This paper extends prior studies in auditor industry specialization to an international setting and examines if the impact of industry specialist auditors on earnings quality is dependent on the legal environments. Using data for 28 countries over 20 industries from 1993 to 2003, we find that clients of industry specialist auditors have lower discretionary current accruals and higher earnings response coefficients than clients of nonspecialist auditors. In addition, we find that the impact of auditor industry specialization on earnings quality increases as the legal environment weakens. Collectively, the results suggest that the benefits from engaging the services of industry specialist …
Barker, S. & D. W. Middleton - Farm Ledger, 1872-1885 (Sc 1522), Manuscripts & Folklife Archives
Barker, S. & D. W. Middleton - Farm Ledger, 1872-1885 (Sc 1522), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 1522. Farm ledger kept by S. Barker and Daniel Wilcoxson Middleton of Warren County, Kentucky. The farm was located approximately five miles east of Bowling Green on the Louisville Road (Highway 31-W). Records expenses and wages for farm laborers.
Annual Meeting, October 23, 2007, Marriott Tampa Waterside Hotel And Marina, Tampa, Florida, American Institute Of Certified Public Accountants (Aicpa)
Annual Meeting, October 23, 2007, Marriott Tampa Waterside Hotel And Marina, Tampa, Florida, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Fall Meeting Of Council, October 21-23, 2007, Volume 2, Marriott Tampa Waterside Hotel And Marina, Tampa, Florida, American Institute Of Certified Public Accountants (Aicpa)
Fall Meeting Of Council, October 21-23, 2007, Volume 2, Marriott Tampa Waterside Hotel And Marina, Tampa, Florida, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Fall Meeting Of Council, October 21-23, 2007, Volume 1, Marriott Tampa Waterside Hotel And Marina, Tampa, Florida, American Institute Of Certified Public Accountants (Aicpa)
Fall Meeting Of Council, October 21-23, 2007, Volume 1, Marriott Tampa Waterside Hotel And Marina, Tampa, Florida, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Comment Lelters On Proposed Statement On Standards For Accounting And Review Services: Omnibus Statement On Standards For Accounting And Review Services - 2008, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Comment Lelters On Proposed Statement On Standards For Accounting And Review Services: Omnibus Statement On Standards For Accounting And Review Services - 2008, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
The Association Between Corporate Governance And Audit Fees, Cindy K. Harris
The Association Between Corporate Governance And Audit Fees, Cindy K. Harris
Business and Economics Faculty Publications
The Sarbanes-Oxley Act of 2002 (“SOX”) established not only corporate governance reform but also legislated significant changes to the practice of auditing publicly held corporations. Rules implemented by the Securities and Exchange Commission (“SEC”) further reinforced stronger corporate governance standards. The effect of these reforms on the cost of public audits is indisputable: the initial rise in audit fees was dramatic as corporations complied with the new provisions. This paper examines the relationship between corporate governance characteristics and audit fees for a random sample of 100 publicly traded corporations drawn from the 2005 Fortune 500 list. The data is obtained …
Top Performing Hedge Funds: Does Geography Make A Difference?, Knowledge@Smu
Top Performing Hedge Funds: Does Geography Make A Difference?, Knowledge@Smu
Knowledge@SMU
Do hedge funds earn above-average returns? Is there a way to identify these top performers? Where hedge funds are located makes the difference, according to Singapore Management University finance professor Melvyn Teo, who is also director of the university’s BNP Paribas Hedge Fund Centre. Teo puts forward evidence for the hypothesis that locally-managed hedge funds are better able to monitor their investments and, therefore, generate superior returns.
19th Accounting, Business And Financial History Annual Conference 10-11 September 2007: Presenters And Papers, Institute Of Chartered Accountants In England And Wales
19th Accounting, Business And Financial History Annual Conference 10-11 September 2007: Presenters And Papers, Institute Of Chartered Accountants In England And Wales
Accounting Historians Notebook
No abstract provided.
Minutes: Academy Of Accounting Historians Business Meeting Held At The Annual Meeting Of The American Accounting Association, August 7, 2007, Chicago Hilton, Chicago, Illinois, Stephanie D. Moussalli
Minutes: Academy Of Accounting Historians Business Meeting Held At The Annual Meeting Of The American Accounting Association, August 7, 2007, Chicago Hilton, Chicago, Illinois, Stephanie D. Moussalli
Accounting Historians Notebook
No abstract provided.
13th Accounting And Management History Conference, Orleans (France) March 27th 28th 2008: Call For Papers, Association Française De Comptabilite
13th Accounting And Management History Conference, Orleans (France) March 27th 28th 2008: Call For Papers, Association Française De Comptabilite
Accounting Historians Notebook
No abstract provided.
Ole Miss Accountant – Fall 2007, University Of Mississippi. School Of Accountancy
Ole Miss Accountant – Fall 2007, University Of Mississippi. School Of Accountancy
Ole Miss Accountant
Cover story: Accenture retiree inducted into Accountancy Hall of Fame