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Articles 10561 - 10590 of 40178
Full-Text Articles in Business
Uniform Cpa Examination Alert, Fall 2006, American Institute Of Certified Public Accountants (Aicpa)
Uniform Cpa Examination Alert, Fall 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Academy Of Accounting Historians Minutes For The Meeting Of The Officers, Trustees, Committee Chairs And Editors, Dublin, Ireland - March 24, 2006, Academy Of Accounting Historians
Academy Of Accounting Historians Minutes For The Meeting Of The Officers, Trustees, Committee Chairs And Editors, Dublin, Ireland - March 24, 2006, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Institutional Holdings And Analysts’ Stock Recommendations, Qiang Cheng, Xia Chen
Institutional Holdings And Analysts’ Stock Recommendations, Qiang Cheng, Xia Chen
Research Collection School Of Accountancy
Prior studies document that institutional investors outperform the mar- ket. We investigate whether this superior performance is partly derived from institutional investors use of sell-side analysts stock recommenda- tions. First, we find that the quarterly change in institutional ownership is positively correlated with consensus recommendations. After control- ling for other determinants of institutional holdings, the quarterly change in institutional ownership is on average 0.90 percent higher for firms with favorable recommendations than for those with unfavorable recommendations. Second, using large trades to proxy for institutional trading, we find that there are more buyer-initiated than seller-initiated large trades around favorable recommendations …
Comment Letters On Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings: Proposed Interpretation 101-6 Under Rule 101: Indemnification, Limitation Of Liability, And Adr Clauses In Engagement Letters, Proposed Deletion Of Ethics Ruling No. 94 Under Rule 101: Indemnification Clause In Engagement Letters, Proposed Deletion Of Ethics Ruling No. 95 Under Rule 101: Agreement With Attest Client To Use Adr Techniques, Proposed Revision To Interpretation 101-3 Under Rule 101: Performance Of Nonattest Services: Forensic Accounting Services And Tax Compliance Services, September 8, 2006, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings: Proposed Interpretation 101-6 Under Rule 101: Indemnification, Limitation Of Liability, And Adr Clauses In Engagement Letters, Proposed Deletion Of Ethics Ruling No. 94 Under Rule 101: Indemnification Clause In Engagement Letters, Proposed Deletion Of Ethics Ruling No. 95 Under Rule 101: Agreement With Attest Client To Use Adr Techniques, Proposed Revision To Interpretation 101-3 Under Rule 101: Performance Of Nonattest Services: Forensic Accounting Services And Tax Compliance Services, September 8, 2006, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings: Proposed Interpretation 101-6 Under Rule 101: Indemnification, Limitation Of Liability, And Adr Clauses In Engagement Letters, Proposed Deletion Of Ethics Ruling No. 94 Under Rule 101: Indemnification Clause In Engagement Letters, Proposed Deletion Of Ethics Ruling No. 95 Under Rule 101: Agreement With Attest Client To Use Adr Techniques, Proposed Revision To Interpretation 101-3 Under Rule 101: Performance Of Nonattest Services: Forensic Accounting Services And Tax Compliance Services, September 8, 2006; Exposure Draft (American Institute Of Certified Public Accountants), 2006, September 8, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings: Proposed Interpretation 101-6 Under Rule 101: Indemnification, Limitation Of Liability, And Adr Clauses In Engagement Letters, Proposed Deletion Of Ethics Ruling No. 94 Under Rule 101: Indemnification Clause In Engagement Letters, Proposed Deletion Of Ethics Ruling No. 95 Under Rule 101: Agreement With Attest Client To Use Adr Techniques, Proposed Revision To Interpretation 101-3 Under Rule 101: Performance Of Nonattest Services: Forensic Accounting Services And Tax Compliance Services, September 8, 2006; Exposure Draft (American Institute Of Certified Public Accountants), 2006, September 8, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
A Research Agenda For Studying Open Source I: A Multi-Level Framework, Ashley R. Davis, Fred Niederman, Martina E. Greiner, Donald Wynn, Paul T. York
A Research Agenda For Studying Open Source I: A Multi-Level Framework, Ashley R. Davis, Fred Niederman, Martina E. Greiner, Donald Wynn, Paul T. York
Faculty Publications
This paper presents a research agenda for studying information systems using open source software A multi-level research model is developed at five discrete levels of analysis: (1) the artifact; (2) the individual; (3) the team, project, and community; (4) the organization; and (5) society. Each level is discussed in terms of key issues within the level. Examples are based on prior research. In a companion paper, [Niederman, et al 2006], we view the agenda through the lens of referent discipline theories.
Planner, Volume 21, Number 5, September-October 2006, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 21, Number 5, September-October 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 30 No. 7, September 2006, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 30 No. 7, September 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Government, September 2006, American Institute Of Certified Public Accountants (Aicpa)
Members In Government, September 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Medium Public Accounting Firms, September 2006, American Institute Of Certified Public Accountants (Aicpa)
Members In Medium Public Accounting Firms, September 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Infotech Update, Volume 15, Number 5, September/October 2006, American Institute Of Certified Public Accountants. Information Technology Section
Infotech Update, Volume 15, Number 5, September/October 2006, American Institute Of Certified Public Accountants. Information Technology Section
Newsletters
No abstract provided.
Enterprise Resource Planning Productivity Function:The Impact Of Ceo Holdings And Horizon And Implementation Characteristics, Husain Yousef Alyousef
Enterprise Resource Planning Productivity Function:The Impact Of Ceo Holdings And Horizon And Implementation Characteristics, Husain Yousef Alyousef
Accounting Dissertations - Archive
The productivity of Enterprise Resource Planning (ERP) systems has been discussed in several other studies in the past decade. Those studies utilized several research methodologies, including case studies, surveys and archival data. The results were largely consistent with the theoretical predictions that ERP implementation enhances firm productivity. The only exceptions were the results of studies that were conducted using financial archival data as a measure of productivity. This study predicts that the exceptional findings of the previous studies in the ERP-productivity relationship are due to the failure to consider several important factors: CEO equity holdings and horizon, timing of the …
Performance, Growth And Earnings Management, Chi Wen Jevons Lee, Laura Yue Li, Heng Yue
Performance, Growth And Earnings Management, Chi Wen Jevons Lee, Laura Yue Li, Heng Yue
Research Collection School Of Accountancy
We study the relationship between the amount of managed earnings and firms' earnings performance and expected growth in a reporting model, where managers manipulate earnings to influence the valuation of firms' equity while bearing a cost that is increasing and convex in the amount of managed earnings. In the unique revealing equilibrium to the model, firms with higher performance and growth over-report earnings by a larger amount because price responsiveness increases with earnings performance and growth. And earnings quality, defined as the proportion of true economic earnings in total reported earnings, increases with earnings performance but decreases with earnings growth. …
Escalation And De-Escalation Of Commitment To Information Systems Projects: Insights From A Project Evaluation Model, Shan Ling Pan, Gary S. C. Pan, Michael Newman, Donal Flynn
Escalation And De-Escalation Of Commitment To Information Systems Projects: Insights From A Project Evaluation Model, Shan Ling Pan, Gary S. C. Pan, Michael Newman, Donal Flynn
Research Collection School Of Accountancy
This paper outlines a project evaluation model for examining escalation and de-escalation of commitment to information systems projects. We view escalation and de-escalation of commitment as processes involving recurring instances of approach-avoidance conflict. In the model, the sequential mapping of project events is integrated with a model of approach-avoidance conflict that identifies periods of gradual evolution at two separate levels of social analysis (project and work) that are punctuated by sudden, revolutionary periods of rapid change. By conceiving the processes of commitment escalation and de-escalation as sequences of events involving approach-avoidance conflicts, researchers may develop a deeper understanding of how …
Accounting Hall Of Fame: Robert R. Sterling, Remarks, Citation And Response, Washington, D. C.. August 7, 2006, American Accounting Association, The Ohio State University
Accounting Hall Of Fame: Robert R. Sterling, Remarks, Citation And Response, Washington, D. C.. August 7, 2006, American Accounting Association, The Ohio State University
Accounting Hall of Fame Brochures
No abstract provided.
Accounting Hall Of Fame: Robert S. Kaplan, Remarks, Citation And Response, Washington, D. C., August 7, 2006, American Accounting Association, The Ohio State University
Accounting Hall Of Fame: Robert S. Kaplan, Remarks, Citation And Response, Washington, D. C., August 7, 2006, American Accounting Association, The Ohio State University
Accounting Hall of Fame Brochures
No abstract provided.
International Convergence Towards Principles-Based Accounting Standards, Estelle Cramer
International Convergence Towards Principles-Based Accounting Standards, Estelle Cramer
Honors College Theses
The accounting profession is a field that functions through a set of complex and contradictory standards. As a result of the ever-increasing complexities brought on by a rules-based standard approach, several countries and regions including Japan, China, Hong Kong, the European Union, and the United States have all begun to converge their respective generally accepted accounting standards towards more principles-based accounting standards. The research conducted examines through a comparison of various nations and regions generally accepted accounting principles for important issues to determine which, if any, are deemed to have an objective-oriented standard; also, if the comparison does not result …
Six Levels Of Financial Knowledge, George E. Manners Jr.
Six Levels Of Financial Knowledge, George E. Manners Jr.
Faculty Articles
With the appropriate framework to shape financial knowledge, the management accounting function should become an organization's principal decision-support platform. The framework consists of six levels of financial knowledge, and the word "financial" is most operative here. The Level 1 knowledge base connects a business to the outside world. When you have output volume and variable cost per output unit, you have the basis for Level 2 vocabulary. When a business transitions to Level 3, it has learned that return on assets must be employed as the enterprise's guiding profitability gauge. There is a very distinct increment in knowledge when moving …
Evidence On The Relationship Between Takaful Insurance And Fundamental Perception Of Islamic Principles, Ramin Cooper Maysami, John Joseph Williams
Evidence On The Relationship Between Takaful Insurance And Fundamental Perception Of Islamic Principles, Ramin Cooper Maysami, John Joseph Williams
Research Collection School Of Accountancy
One of the complexities overarching the concept of Islamic insurance is anchored in the belief system pertaining to fundamental Islamic Law, while another is embedded in the role of profit within the takaful contract. The purpose of this study is to empirically explore the association between the awareness of the existence of Islamic insurance (takaful) and religious perceptions of this financial service.
The Convergence Of Accounting Standards Or The Next Revolutionary Change In The Accounting Industry, Mariya Smantser
The Convergence Of Accounting Standards Or The Next Revolutionary Change In The Accounting Industry, Mariya Smantser
Honors College Theses
In the past five years the accounting industry has undergone major transformations. A wave of corporate scandals that began with Enron shook accounting's foundations, and led to passage of the Sarbanes Oxley Act of 2003. As the industry is absorbing and implementing the new requirements of the Sarbanes Oxley Act, it has yet another development on the horizon -- the pressure of convergence of accounting standards between the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB). Marie Kling, senior manager in PWC, summarizes the current situation: "The train heading towards global GAAP has left the station, …
A Course In Forensic Accounting, Yelena Kleyman
A Course In Forensic Accounting, Yelena Kleyman
Honors College Theses
The origins of the accounting profession are rooted deep into history. The basic concepts of accounting were changing as years and centuries passed by. Nonetheless, a concept exists which did not experience major modifications over time -- fraud. Fraud existed centuries ago, as well as it exists today, and unfortunately, may exist years from now. However, in recent years forensic accounting has been expanding in order to change this pattern. This discipline created a new branch in the accounting profession, generating a growing demand for forensic accountants. Forensic accounting is currently taught in many American universities; however, Pace University is …
The Association Between Audit Quality And Abnormal Audit Fees, Jong-Hag Choi, Jeong-Bon Kim, Yoonseok Zang
The Association Between Audit Quality And Abnormal Audit Fees, Jong-Hag Choi, Jeong-Bon Kim, Yoonseok Zang
Research Collection School Of Accountancy
Using a sample of 9,820 firm-year observations over the 2000-2003 period, this paper examines whether, and how, audit quality proxied by unsigned discretionary accruals is associated with abnormal audit fees, i.e., actual audit fees in excess of expected, normal audit fees. The results of various regressions reveal that the association between the two is insignificant for the full sample, significantly positive for the subsample of clients with positive abnormal fees, and insignificantly negative for the subsample of clients with negative abnormal fees. The above results suggest that auditors’ incentives to compromise audit quality differ systematically for more profitable clients (with …
Culture Effects In The Ethical Decision-Making Process Of Latin American Accountants, Silvia Lopez Palau
Culture Effects In The Ethical Decision-Making Process Of Latin American Accountants, Silvia Lopez Palau
Theses and Dissertations - UTB/UTPA
Despite the amount of accounting ethics research conducted over many years, two significant problems remain unsolved. First, there is a need to create accurate measurement instruments capable of predicting behavior within a theoretical framework of ethical decision-making. Second, it is important to develop ways to make measurements appropriate for application in other cultures or countries. Thus, the purpose of this study is twofold. The first objective is to develop a scale to measure the ethical evaluations, judgments, and intentions of Latin American accountants. The second goal is to determine the effects of national culture and gender on the results posited …
Comment Letters On Proposed Statement On Auditing Standards : Omnibus--2006, July 25,2006, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards : Omnibus--2006, July 25,2006, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Planner, Volume 21, Number 4, July-August 2006, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 21, Number 4, July-August 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Acsec Update, Volume 10, Number 3 Summer 2006, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Acsec Update, Volume 10, Number 3 Summer 2006, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Newsletters
No abstract provided.
Infotech Update, Volume 15, Number 4, July/August 2006, American Institute Of Certified Public Accountants. Information Technology Section
Infotech Update, Volume 15, Number 4, July/August 2006, American Institute Of Certified Public Accountants. Information Technology Section
Newsletters
No abstract provided.
A Test Of The Loan Prohibition Of The Sarbanes-Oxley Act: Are Firms That Grant Loans To Executives More Likely To Misstate Their Financial Results?, Charles Cullinan, Hui Du, Gail B. Wright
A Test Of The Loan Prohibition Of The Sarbanes-Oxley Act: Are Firms That Grant Loans To Executives More Likely To Misstate Their Financial Results?, Charles Cullinan, Hui Du, Gail B. Wright
Accounting Department Faculty Journal Articles
The Sarbanes-Oxley Act of 2002 was designed to improve the accuracy and reliability of financial reporting and prohibits public companies from granting loans to executives. Without considering the effects of executive loans on financial reporting, some researchers have questioned the appropriateness of the Act’s loan prohibition [Kahle, K., Shastri, K., 2004. Executive loans. Journal of Financial and Quantitative Analysis 39 (4), 791–811; Henderson, M., Spindler, J., 2005. Corporate Heroin: A defense of perks, executive loans, and conspicuous consumption. The Georgetown Law Journal 93 (6)]. We examine whether executive loans are associated with financial misstatements. We find a significant association between …
Sox Goes To College, Craig Piotrowki, Robert Yahr
Sox Goes To College, Craig Piotrowki, Robert Yahr
Accounting Faculty Research and Publications
No abstract provided.
Winter Wine Tourists In Canada's Niagara Region, Carmen W. Cullen, Eugene Kaciak, Linda Bramble, Barry Wright, Alfred E. Seaman, John Joseph Williams
Winter Wine Tourists In Canada's Niagara Region, Carmen W. Cullen, Eugene Kaciak, Linda Bramble, Barry Wright, Alfred E. Seaman, John Joseph Williams
Research Collection School Of Accountancy
This paper represents the first stage in a multi-seasonal investigation of peak, off-peak and shoulder season winery tourists in Canada’s Niagara region. The goal of the study reported here is to better understand the off-peak winery tourist – that strange creature who chooses to visit a winery in the dead of Canadian winter. Who are these people?