Business Commons^™

Accountant's Business Manual, 2007, Volume 1 (Supplement 39), William H. Behrenfeld, Andrew R. Biebl, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

A Review Of Going Concern Prediction Studies: 1976 To Present, Jodi L. Gissel, Don E. Giacomino, Michael D. Akers

Accounting Faculty Research and Publications

In 1962, the Securities and Exchange Commission (SEC) was the first to address going concern issues with Accounting Series Release (ASR) No. 90. Then, in 1963, the AICPA issued Statement on Auditing Procedures (SAP) No. 33, in response to ASR No. 90. Both ASR No. 90 and SAP No. 33 addressed qualifications for issues that were unresolved and the results of which were indeterminable at the statement date. Soon after the issuance of Statement on Auditing Standards (SAS) No. 2 in 1974, researchers began to conduct studies on going concern issues. This paper provides a comprehensive review of the literature …

Comment Letter To Fasab (April 30, 2007). Preliminary Views (Pv), Accounting For Social Insurance, Revised, Peter Knutson, Mary M. Foelster, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Academy Elects Officers, Trustees, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Accounting Historians Notebook, 2007, Vol. 30, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

Ole Miss Accountant – Spring 2007, University Of Mississippi. School Of Accountancy

Ole Miss Accountant

Cover story: ‘I feel as though I never left.’ Alum returns home to lead UM Foundation

China Forges Ahead On Financial Reform – At Its Own Pace, With Its Own Rules, Knowledge@Smu

Knowledge@SMU

China’s fast-evolving financial industry, like the country itself, defies the type of easy, sound bite-friendly synopses that foreign investors might like. It’s often unclear exactly what factors are stoking China’s remarkable economic growth engine. Or, as Winston Wenyan Ma, an investment banker who most recently worked for J.P. Morgan in New York and is the author of Investing in China – New Opportunities in a Transforming Stock Market, puts it: “The Chinese financial industry is a very complex story.” Speaking at the recent Wharton China Business Forum in Philadelphia, Ma moderated a panel on financial reform – a key ingredient …

Cpa Client Tax Letter, April/May/June 2007, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

In Memoriam: Dr. Alfred Robert Roberts, Academy Co-Founder; Dr. Alfred Robert Roberts, Academy Co-Founder, Mark Roberts

Accounting Historians Notebook

Al Roberts was born in Paterson, NJ, on April 20, 1929 and died on May 6, 2007 at the age of 77. He joined the U.S. Army and served in Korea, Germany, and Denmark. He married Susan Curtis on August 31, 1952, in Heidelberg, Germany. They were married for 54 years. They served as short-term missionaries in the Belgian Congo from 1962 until 1964. He obtained a Ph.D. in Accounting from the University of Alabama at Tuscaloosa, and taught at the University of Missouri in Columbia and later at Georgia State University in Atlanta. Dr. Roberts was a key member …

12th World Congress Of Accounting Historians: July 2--24, 2008, Istanbul -- Turkey: Call For Papers; Fifth Accounting History International Conference; Call For Papers: Perspectives And Reflections On Accounting's Past In Europe; Announcing Financial Reporting And Global Capital Markets: A History Of The International Accounting Standards Committee, 1973-2000; Academy Of Accounting Historians: 2007 Vangermeersch Manuscript Award, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

In Memory Of Al Roberts, Richard G.J. Vangermeersch, Gary John Previts

Accounting Historians Notebook

No abstract provided.

Cooke-Crump - Smiths Grove, Kentucky - Account Books (Sc 1484), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 1484. Account books for a mercantile store in Smiths Grove, Kentucky. Included are long lists of horses and mules that were bought and sold by William Crump.

Cpa Client Bulletin, April 2007, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Crunching Numbers: A Critical Look At Annual Reports, Stephanie Caron

Mahurin Honors College Capstone Experience/Thesis Projects

No abstract provided.

Costly Arbitrage And The Lead-Lag Structure Between Value And Glamour Stocks, Meng Li

Theses and Dissertations in Business Administration

Motivated by the findings of Lo and Mackinlay (1990) that size premium can be partially attributed to the lead-lag relation between the returns of large stocks and those of small stocks, in this thesis we hypothesize that a possible lead-lag structure between value and glamour returns can partially explain the value premium anomaly.

The thesis consists of three chapters. Chapter I documents a pronounced lead-lag structure between value and glamour stocks: the glamour stocks lead value stocks in terms of both mean returns and residual volatilities, suggesting that value stocks delay in price adjustment to new information. To further explore …

Pay And Performance: Among 100 Best U.S. Companies To Work For, Omair Mahmood Faisal

Undergraduate Theses and Capstone Projects

In the 21st century, world is becoming a global village and with increased competition businesses are always looking for regions with the lowest possible production costs. Appropriate compensation of U.S. employees working for major U.S. corporations is a hotly debated topic in political circles. This research focuses on the top 100 companies designated as “the best companies to work for” by Fortune Magazine for the year 2006. Performance of these companies, as measured by their return on equity, return on assets, revenue growth and earnings growth along with their profit margin is used to determine the impact on them as …

Managing Stakeholders During It-Enabled Organizational Transformation: A Case Study Of E-Government In South Korea, Hyun Jeong Kim, Gary Pan, Shan Ling Pan

Research Collection School Of Accountancy

The implementation of e-government is a burgeoning phenomenon across the globe. It improves and enhances the infrastructures and services provided to the citizens. However, a review of the IS literature reveals that research on the implementation of e-government is rather limited, which could be due to the general misconception of the public sectors as rigid and risk-averse establishments. The shortage of studies on e-government’s implementation presents a knowledge gap that needs to be plugged. This gap is significantly amplified by the increasing number of e-government initiatives being implemented by governments in recent years. This paper describes and analyzes South Korea’s …

Underwriter Choice And Earnings Management: Evidence From Seasoned Equity Offerings, Hoje Jo, Yongtae Kim, Myung Seok Park

Accounting

Using a sample of seasoned equity offerings (SEOs), this paper examines the association between the choice of financial intermediary and earnings management. We contend that with more stringent standards for certification and intense monitoring, highly prestigious underwriters restrict firms' incentives for earnings management to protect their reputation and to avoid potential litigation risks, while firms with greater incentives for earnings management avoid strict monitoring by choosing low-quality underwriters. Consistent with our predictions, we find an inverse association between underwriter quality and issuers' earnings management. In addition, we find that underwriter quality is positively related to SEOs' post-issue performance, even after …

Planner, Volume 22, Number 2, March-April 2007, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Infotech Update, Volume 16, Number 2, March/April 2007, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.

Cpa Client Bulletin, March 2007, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Assessing The Control Environment Using A Balanced Scorecard Approach, Joseph H. Callaghan, Arline Savage, Steven Mintz

Accounting

No abstract provided.

Practicing Cpa, Vol. 31 No. 3, March/April 2007, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Comprehensive Income, Future Earnings, And Market Mispricing, Jong-Hag Choi, Somnath Das, Yoonseok Zang

Research Collection School Of Accountancy

No abstract provided.

Foreign Funds Spy Hidden Bounties In Indian Distressed Assets, Knowledge@Smu

Knowledge@SMU

Foreign funds are garnering a sizable presence in India's nascent market for distressed assets, which is currently estimated between $45 billion and $55 billion. India's economic boom offers pockets of opportunity for investors to buy underperforming assets such as cement and sugar plants, revive them with fresh capital or liquidate them to profit handsomely. A big driver for this growing market is the government's move to purge the financial system of sick assets accumulated over decades, but obstacles include the absence of a developed corporate debt market, limits on foreign investments and procedural bottlenecks. India Knowledge@Wharton spoke to key participants …

Practicing Cpa, Vol. 31 No. 2, February 2007, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Client Bulletin, February 2007, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Why Hedge Funds Are Looking To India For Greater Upside Potential, Knowledge@Smu

Knowledge@SMU

A few years ago, hedge funds were barely on the radar screen in the Indian marketplace, and they were highly secretive investment vehicles even in the U.S. Today, it's a different story. As big returns are no longer easy to come by in domestic markets, international hedge funds are increasingly looking to countries like India and evaluating investment opportunities and the potential gains to be made. To understand what factors affect their success, India Knowledge@Wharton talked to experts from Wharton and elsewhere about the attractiveness -- as well as the risks -- of the Indian marketplace for hedge funds.

Reflections On A Seminal Force In International Accounting, Karen Cascini

WCBT Faculty Publications

Accounting is a manifestation of several important environmental factors within a country, including economic, educational and political, and, as such, is evolutionary in accordance with those changing social structures. In today‟s ever expanding global economy, the understanding of international aspects of accounting is critical to understanding world events and the way in which they affect our lives. As new nations and new economic powers emerge, continually updated information, including accounting information, is an essential resource for linking an internal accounting system with worldwide systems. Because of the major impact that international accounting has had on countries‟ internal accounting systems, it …

Auditor’S Independence: Increasing Expectations And Expanding Responsibilities In The Early 1930s, Diane H. Roberts

Accounting

Auditor independence is an aspect of professional ethics crucial to user confidence in contemporary times and the early 1930s. Primary sources that reflect the thinking of the leaders of the accounting profession in the United States are examined to determine the profession's stance on independence issues. The period examined begins with the stock market crash of October 1929 and ends with the American Institute of Accountants' (AIA) fiftieth anniversary meeting in 1937. Thus both events leading up to and immediately following the passage of US Federal Securities Acts of 1933 and 1934 are examined. Although ownership interests in clients and …