Business Commons^™

Kate Forbes Receives Aicpa 2004 Public Service Award., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Spring Meeting Of Council, May 22 - May 24, 2005, Volume 2, Jw Marriott Hotel, Washington, D.C., American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Spring Meeting Of Council, May 22 - May 24, 2005, Volume 1, Jw Marriott Hotel, Washington, D.C., American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Methods And Systems For Valuing A Business Decision, Sridhar Ramamoorti, Peter Freeman, Anurag Agarwal

Accounting Faculty Publications

Methods, systems, and processor instructions to determine a first direct cost associated with at least a partial implementation of a business decision, the first direct cost including at least one of productivity gains and losses, determine a second direct cost based on a non-implementation of the business decision, the second direct cost based on the productivity gains and losses, determine a first risk reduction associated with at least a partial implementation of the business decision, the first risk reduction based on a business relationship risk(s), determine a second risk reduction associated with a non-implementation of the business decision, the second …

News Release: Aicpa Commends Congress For Introducing Privacy Protection Act Of 2005., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Comment Letters On Proposed Statement On Auditing Standards, Amendment To Statement On Auditing Standards No. 69, The Meaning Of Present Fairly In Conformity With Generally Accepted Accounting Principles, For Nongovernmental Entities, May 9, 2005, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Statement On Auditing Standards, Amendment To Statement On Auditing Standards No. 69, The Meaning Of Present Fairly In Conformity With Generally Accepted Accounting Principles, For Nongovernmental Entities, May 9, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, May 9, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters On Proposed Statement On Auditing Standards: Amendment Of Statement On Auditing Standards No. 69, The Meaning Of Present Fairly In Conformity With Generally Accepted Accounting Principles, For Nongovernmental Entities, Amendment Of Statement On Auditing Standards No. 69, The Meaning Of Present Fairly In Conformity With Generally Accepted Accounting Principles, For Nongovernmental Entities, May 9, 2005, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Cpa Client Bulletin, May 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Planner, Volume 20, Number 3, May-June 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Practicing Cpa, Vol. 29 No. 4, May 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Large Public Accounting Firms, May 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Medium Public Accounting Firms, May 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Small Local Public Accounting Firms, May 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Infotech Update, Volume 14, Number 3, May/June 2005, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.

Members In Government, May 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Education, May 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Tax Section Newsletter, May 2005, American Institute Of Certified Public Accountants. Tax Section

Newsletters

No abstract provided.

Uncontrolled Earnings Management-Financial Enhancement Or Downfall?, Kevin A. Costello

Renée Crown University Honors Thesis Projects - All

Since the turn of the century it has become undeniably apparent that many corporations, regardless of their size, have resorted to falsifying financial records in an attempt to mask the true financial health of the company. The reasons for such actions vary from attempts to shore up investor confidence to ensuring perks for corporate executives. These scandalous acts are not a characteristic of a certain type of business. They have occurred across a wide array of businesses including, but not limited to, power and energy, insurance, and telecommunications.

The most common form of record falsification comes in the form of …

Characteristics Of Firms That Commit Fraud, Genie Hanson

Undergraduate Honors Capstone Projects

This research paper consists of an analysis of all issued AAERs from September 1995 through October 2003. It discusses who commits the fraud, the types of fraud committed, and the interaction of fraud types and firm types.

Audit Quality, Legal And Disclosure Environments, And Analysts' Forecast Accuracy: Some International Evidence, Jong-Hag Choi, Tony Kang, Young Koan Kwon, Yoonseok Zang

Research Collection School Of Accountancy

In this study, we investigate the relation between the quality of external audit and earnings predictability of firms situated in different legal and disclosure environments around the world. In a sample of multinational firms cross-listed in the United States, we find that the association between audit quality and forecast accuracy is stronger in weak legal and disclosure environments than in strong legal and disclosure environments. We interpret these results as suggesting that audit service can serve as an alternative device to improve market participants' information environment in weak legal and disclosure environments.

Firm Ownership Structure And Intellectual Capital Disclosures, Stephen Firer, S. M. Williamson

Research Collection School Of Accountancy

The primary purpose of this study is to investigate the association between three ownership structure characteristics and voluntary intellectual capital (IC) disclosure practices. Data for this study is hand collected from the 2000 annual reports of 390 Singapore publicly traded firms. Empirical results indicate Singapore publicly traded firms more closely owned were less likely to voluntarily disclose IC related information than were those where executive directors had smaller holdings in the entity. Finally, findings indicate government linked corporations (GLCs) will likely make more voluntary IC disclosures than non-GLCs. Overall, this study makes several unique contributions to the literature. First, the …

Members In Business And Finance, May 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Management Of An Accounting Practice Handbook, Volume 1. Developing An Accounting Practice, May 2005, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Management Of An Accounting Practice Handbook, Volume 3. Personnel, Volume 4. Owner Issues, Volume 5. Management Data, May 2005, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Management Of An Accounting Practice Handbook, Volume 2. Administration, May 2005, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Diversity And The Effects On Accounting Students’ Ethical Awareness, Sanaz Shelia Aghazadeh

Honors Capstones

No abstract provided.

News Release: Complexity Eroding Voluntary Compliance With Tax Laws Aicpa Tells House Small Business Committee., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Running Out Of Options: An Investigation Of Stock-Based Compensation, Mark A. Powell

Honors Theses

One of the most heated debates witnessed by the accounting industry was rekindled at the dawn of the new millennium, a resurgence of an issue discussed from the early 1990s. Brought to new light, in part by the corporate debacles of Enron and WorldCom (among others), the concern of expensing employee stock options has taken a forefront in the halls of the Financial Accounting Standards Board (FASB). Not only is the accounting profession facing a difficult polarization of ideas as to how to appropriately account for stock options, but Congress has also joined in the discussion and has threatened intervention …

Proposal Of Professional Ethics Division Interpretations And Rulings, April 18, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, April 18, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

PROPOSED NEW INTERPRETATION 101-15 UNDER RULE 101: Financial Relationships; PROPOSED DELETION OF ETHICS RULING NO. 35 UNDER RULE 101. Stockholder in Mutual Funds; PROPOSED DELETION OF ETHICS RULING NO. 36 UNDER RULE 101 Participant in Investment Club; PROPOSED DELETION OF ETHICS RULING NO. 66 UNDER RULE 101. Member’s Retirement or Savings Plan Has Financial Interest in Client; PROPOSED DELETION OF ETHICS RULING NO. 68 UNDER RULE 101. Blind Trust; PROPOSED DELETION OF ETHICS RULING NO. 79 UNDER RULE 101 Member’s Investment in a Partnership That Invests in Client; PROPOSED DELETION OF ETHICS RULING NO. 109 UNDER RULE 101 Member’s Investment …