Business Commons^™

Big Gaap-Little Gaap Does One-Size-Fits-All Still Work?, Paula Morris, Jane E. Campbell

Faculty Articles

Initiatives for developing Generally Accepted Accounting Principles for private/smaller businesses have surfaced in the United States and internationally. This paper explores those initiatives and identifies common elements and problems in these efforts.

Management Of An Accounting Practice Handbook, Volume 3. Personnel, Volume 4. Owner Issues, May 2006 Supplement, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Management Of An Accounting Practice Handbook, Volume 2. Administration, May 2006 Supplement, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Generally Accepted Privacy Principles: A Global Privacy Framework, Aicpa/Cica Privacy Task Force

Guides, Handbooks and Manuals

No abstract provided.

Real World Classroom, Michael D. Akers

Accounting Faculty Research and Publications

No abstract provided.

Corporate Positions And Punishment For Corporate Accounting Fraud, Stephanie Curtis

Undergraduate Honors Capstone Projects

The accounting industry has changed in many ways during the last few years. These changes have come at many different levels and have had different effects on those in the accounting industry and those without. The biggest change has been the litigation and government involvement in the industry. Changes have been made because of the fraud committed by those in the accounting industry. This has led to the government making laws to restrict those in the industry, making fraud harder to commit. The laws that the government has made have made it very expensive and hard for those in the …

Assessing Internal Audit Quality, Audrey A. Gramling, Scott D. Vandervelde

Faculty Articles

Internal audit quality is an issue of great importance to both the internal and external audit professions. PCAOB Auditing Standard No 2 highlights this importance when addressing the reliance that the external auditor can place on the internal audit work product. The study discussed here experimentally tests the influence of the source of the internal audit function on both the internal and external auditors' evaluation of the quality of the internal audit function. To assess the importance of the internal audit function's sourcing arrangement in the internal audit function's quality assessment, the researchers employ a case study approach, modifying a …

Loss Function Asymmetry And Forecast Optimality: Evidence From Individual Analysts' Forecasts, Stanimir Markov, Min Yen Tan

Research Collection School Of Accountancy

We examine the optimality of quarterly earning forecasts issued by individual analysts. When we conduct Ordinary Least Squares (OLS) and Least Absolute Deviations (LAD) analyses, which assume loss function symmetry, we reject the null of forecast optimality at 5% significance level more than 5% of the time. Relaxing the symmetry assumption reduces the frequency of rejections below 5%. We demonstrate that the cross-sectional variation in the asymmetry parameter of the loss function is related to analyst employment. Overall, our evidence is consistent with the joint hypothesis of asymmetric loss and forecast optimality rather than the alternative of symmetric loss and …

A Movie Project Brings The Coso Internal Control Framework To Life, Arline Savage, Kathryn Lancaster

Accounting

No abstract provided.

Executive Suite Says U.S. Companies Can't Continue Offering Adequate Pensions, Aicpa Survey Reveals., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Publishing: How Faculty Can Improve Their Performance, Bill N. Schwartz, W. Darrell Walden

Accounting Faculty Publications

This manuscript initially reviews the accounting literature which illustrates the extent to which many faculty members do not publish. The authors offer a number of suggestions for how doctoral programs can help their students be more productive after they take faculty positions. The authors also make suggestions for ways faculty members can increase the likelihood their manuscript submissions will be published.

More Baby Boomers Worried About Gas Prices And Uninsured Medical Costs Than Retirement And Other Long-Term Expenses, Aicpa/Harris Poll Suggests., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Suggestions To Consider For Including In The Next Subchapter S Modernization Act., Thomas J. Purcell Iii, American Institute Of Certified Public Accountants. Tax Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

The 150-Hour Requirement : Its Effect On Helping Accounting Students Pass The Uniform Cpa Examination, Raeshonda1 R. Morris

Electronic Dissertations and Theses

In the past several years, the accounting profession has encountered some drastic events that have tested its ability to· serve the public and stand as a profession. Since these occurrences, professionals in the accounting world have strived to make changes and establish goals ·that are focused on restoring the public's confidence ·and trust in the accounting profession. Despite the controversy that still exists, this profession has made great improvements and has started a path for the accounting profession to achieve its previous prestige and power. Among the controversy or unsolved issues that cease to exist is the effectiveness of the …

Is It Next For Erm? Information Technology Provides The Vital Infrastructure For Building A Modern Enterprise, Sridhar Ramamoorti, Marcia L. Weidenmier

Accounting Faculty Publications

As the waves of change caused by the U.S. Sarbanes-Oxley Act of 2002 subside, the next force likely to sweep over organizations is the need to implement enterprise risk management (ERM). ERM has sparked a paradigm shift by encouraging organizations to build a comprehensive risk strategy into their business operations and spurring internal auditors to move from a primarily control-based approach to a predominantly risk-based approach.

One major area of enterprise risk that internal auditors must understand is how information technology (IT) affects their organization within the context of The Committee of Sponsoring Organizations of the Treadway Commission's (COSO's) Enterprise …

Note On Revenue Recognition And Asset Measurement, Carl L. Nelson, Hugo Nurnberg

Accounting Historians Notebook

Although written over thirty years ago, this paper is still timely. It concretely illustrates with simple numbers as well as words how revenue recognition and asset valuation articulate and interrelate.

Academy Of Accounting Historians. Minutes For The Meeting Of The Officers, Trustees, Committee Chairs, And Editors; Minutes For The Meeting Of The Officers, Trustees, Committee Chairs, And Editors, Dale L. Flesher

Accounting Historians Notebook

No abstract provided.

Announcement Of Conference: Call For Papers: 18th Annual Conference On Accounting, Business And Financial History, Cardiff Business School 14-15 September 2006, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Eleventh World Congress Of Accounting Historians, Nantes (France), July 19-22, 2006, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Accounting History: Call For Papers, Perspectives And Reflections On Accounting's Past In Europe, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

In Memory Of William Donald Samson: Past President, The Academy Of Accounting Historians (March 30, 1947-September 15, 2005); Bill Samson: Memories Of A Big Man, Tom Lee

Accounting Historians Notebook

No abstract provided.

Accounting Historians Notebook, 2006, Vol. 29, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

Members In Small Local Public Accounting Firms, April 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Business And Finance, April 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Government, April 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Accounting History: Call For Papers: Accounting And The Military, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Members In Large Public Accounting Firms, April 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Call For Papers: The Fifth Accounting History International Conference; De Computis Number 3 Posted On Website, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Accounting History In Today's Business Schools, David D. Van Fleet, Daniel A. Wren

Accounting Historians Notebook

Slocum and Sriram's [2001] study of teaching accounting history found a decline from 1985-1997 in the number of courses with historical content at the doctoral and undergraduate level. Is this development a singular event for accounting or an example of what is happening in other business disciplines? Our study presents the results of a longitudinal and cross-disciplinary survey of members of AACSB International to determine the current state of the teaching of history in business schools. We find a similar decline in other business disciplines and offer suggestions about the relevance of history and steps that might be taken to …

Members In Education, April 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.