Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- University of Mississippi (33601)
- Singapore Management University (920)
- Al-Muthanna University (576)
- Brigham Young University (479)
- De La Salle University (302)
-
- Universitas Indonesia (286)
- University of Nebraska - Lincoln (199)
- Western Kentucky University (178)
- Walden University (159)
- Illinois State University (138)
- Universitas Padjadjaran (133)
- University of Arkansas, Fayetteville (131)
- Marquette University (119)
- Kennesaw State University (117)
- MMU Press (113)
- Morehead State University (102)
- Liberty University (79)
- Claremont Colleges (72)
- University of South Florida (67)
- Louisiana State University (63)
- University of Richmond (58)
- Technological University Dublin (57)
- University of Dayton (57)
- Bryant University (56)
- University of New Hampshire (56)
- University of Malaya (55)
- San Jose State University (50)
- Association of Arab Universities (49)
- University of Texas Rio Grande Valley (47)
- East Tennessee State University (46)
- Keyword
-
- Etc (1701)
- Questions (1206)
- Accounting -- Examinations (1140)
- American Institute of Certified Public Accountants (1094)
- Accounting firms -- Management (896)
-
- Accounting -- Law and Legislation -- Periodicals (883)
- Taxation -- Law and legislation -- United States (815)
- Books -- Reviews (652)
- American Institute of Accountants (621)
- Manuals (605)
- Accounting (484)
- Finance (453)
- Auditing -- Standards -- United States (428)
- Accounting -- Study and teaching (398)
- Accounting -- Periodicals; Tax planning -- Periodicals (382)
- Ross (364)
- Accounting -- Societies (361)
- Etc. (353)
- Accounting -- Bibliographies (344)
- Auditing (341)
- Accounting -- Bibliography (339)
- Accounting -- Vocational guidance (322)
- Income tax -- United States (251)
- Financial statements (246)
- Accountants -- Professional ethics (243)
- Accounting -- Law and legislation -- United States -- States (238)
- Accounting -- Standards -- United States (235)
- American Association of Public Accountants (215)
- American Institute of Certified Public Accountants. Auditing Standards Board; Minutes; Auditing -- Standards --United States (212)
- Taxation -- United States (209)
- Publication Year
- Publication
-
- Journal of Accountancy (6748)
- Newsletters (4307)
- Association Sections, Divisions, Boards, Teams (2872)
- Guides, Handbooks and Manuals (2681)
- Woman C.P.A. (2397)
-
- Tax Adviser (2054)
- Haskins and Sells Publications (1783)
- Industry Guides (AAGs), Risk Alerts, and Checklists (1455)
- Exposure Drafts, Comment Letters, and Statements of Position (1070)
- Accounting Historians Notebook (949)
- Touche Ross Publications (911)
- Accounting Historians Journal (892)
- Research Collection School Of Accountancy (758)
- American Institute of Accountants (673)
- Muthanna Journal of Administrative and Economics Sciences (576)
- AICPA Committees (487)
- AICPA Professional Standards (458)
- Individual and Corporate Publications (443)
- Honors Theses (432)
- Management Services: A Magazine of Planning, Systems, and Controls (412)
- Faculty Publications (402)
- Federal Publications (398)
- AICPA Annual Reports (336)
- DLSU Business & Economics Review (297)
- Accounting Hall of Fame Brochures (246)
- Publications of Accounting Associations, Societies, and Institutes (243)
- Proceedings of the University of Kansas Symposium on Auditing Problems (226)
- Examinations and Study (203)
- Management Adviser (202)
- State Publications (193)
- Publication Type
- File Type
Articles 11251 - 11280 of 40305
Full-Text Articles in Business
Communication In The Accounting Profession, Heidi Beth Weiskircher
Communication In The Accounting Profession, Heidi Beth Weiskircher
Honors Program Theses
The accounting profession's desire to enhance entry-level communication skills is evident in a revised Certified Public Accountant examination (CPA exam) and a continued push for a revamped accounting curriculum. This paper will describe the need for effective communication skills in the accounting profession and the efforts of accounting educators and CPA exam designers to improve the communication skills of accountants entering the field. I discuss the possibilities that revised curricula and examination practices could improve the overall abilities of future CPA candidates. However, I argue that the accounting industry must identify itself as a profession of communication to solve the …
The Persistence Of Earnings And Corporate Governance In Ipo Firms, Mary F. Calegari, H. A. Maretno
The Persistence Of Earnings And Corporate Governance In Ipo Firms, Mary F. Calegari, H. A. Maretno
Faculty Publications
In this study, we investigate the earnings persistence in IPO firms by examining the two components of earnings: accruals and cash flows. We also analyze the impact of corporate governance on earnings and the two earnings components. In our comparison of the top and bottom quartiles based on the firms' earnings at the IPO year, we find that although the top quartile firms have a significantly positive accrual component in the IPO year, they eventually have the same negative accrual component of earnings as the bottom quartile firms in the second year after the IPO. In contrast, we find that …
Use Tax Collections, Laura R. Ingraham, K. R. Nunez, L. M. Wright
Use Tax Collections, Laura R. Ingraham, K. R. Nunez, L. M. Wright
Faculty Publications
The article reports on a study which investigated the level of compliance with U.S. state use tax laws and the techniques employed by the states in order to enforce use tax. Most states utilize either of two forms of tax reporting and collection. These are: the introduction of a separate use tax form/return; or the use of a separate line on the state income tax return. It was observed that utilizing a separate line item on the state income tax return might cause a rise in the number of taxpayers.
Incorporating Tax Reform Into Tax Courses, Annette M. Nellen
Incorporating Tax Reform Into Tax Courses, Annette M. Nellen
Faculty Publications
No abstract provided.
Sec And Pcaob Alert - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants
Sec And Pcaob Alert - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Investment Companies Industry Developments, 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Investment Companies Industry Developments, 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
The Relationship Between Pre-Employment Expectations, Experiences, And The Length Of Stay In Public Accounting, Margaret Y. Padgett, Kathy Paulson Gjerde, Susan B. Hughes, Carolyn J. Born
The Relationship Between Pre-Employment Expectations, Experiences, And The Length Of Stay In Public Accounting, Margaret Y. Padgett, Kathy Paulson Gjerde, Susan B. Hughes, Carolyn J. Born
Scholarship and Professional Work - Business
This study examines the relationship between work-family conflict, employment expectations, and length of stay in public accounting. Length of stay is modeled as a function of demographic factors and job characteristics associated with work-family balance, measured in terms of the extent to which the employees' expectations matched their actual employment experiences. Results indicated that gender, the presence of children in the household, flexible schedules, and the presence of mentors were related to length of stay in public accounting.
A Study Of The Civil Justice Reform Act Of 2003: Can Tort Reform Benefit Arkansas?, Scott Jackson
A Study Of The Civil Justice Reform Act Of 2003: Can Tort Reform Benefit Arkansas?, Scott Jackson
Inquiry: The University of Arkansas Undergraduate Research Journal
Without question, reforming America's civil justice system has become a hot button issue in today's political landscape. While most Americans move about their daily lives without giving the subject a second thought, politicians ranging from aspiring state assemblymen to the recently reelected George W Bush have placed tort reform at the forefront of American political affairs. Although problems plaguing American courts have been discussed for years, criticism of America's current system for adjudicating tort cases has reached a fever pitch. Among the more vocal critics are powerful lobbyist groups, such as the American Medical Association (AMA) and the American Tort …
Aicpa Audit Committee Toolkit: Government Organizations; Audit Committee Toolkit, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center
Aicpa Audit Committee Toolkit: Government Organizations; Audit Committee Toolkit, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center
AICPA Committees
No abstract provided.
Aicpa Audit Committee Toolkit: Not-For-Profit Organizations; Audit Committee Toolkit, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center, Cna Financial Corporation
Aicpa Audit Committee Toolkit: Not-For-Profit Organizations; Audit Committee Toolkit, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center, Cna Financial Corporation
AICPA Committees
No abstract provided.
Compilation Of Specified Elements, Accounts, Or Items Of A Financial Statement; Statement On Standards For Accounting And Review Services 13, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Compilation Of Specified Elements, Accounts, Or Items Of A Financial Statement; Statement On Standards For Accounting And Review Services 13, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
AICPA Committees
No abstract provided.
Compilation Of Pro Forma Financial Information; Statement On Standards For Accounting And Review Services 14, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Compilation Of Pro Forma Financial Information; Statement On Standards For Accounting And Review Services 14, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
AICPA Committees
No abstract provided.
2005-2006 Prentice Hall Accounting Faculty Directory, James R. Hasselback
2005-2006 Prentice Hall Accounting Faculty Directory, James R. Hasselback
Individual and Corporate Publications
No abstract provided.
Mentoring Program Guidelines, American Institute Of Certified Public Accountants. Work/Life & Women’S Initiatives. Executive Committee
Mentoring Program Guidelines, American Institute Of Certified Public Accountants. Work/Life & Women’S Initiatives. Executive Committee
Individual and Corporate Publications
No abstract provided.
Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee
Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Entities With Oil And Gas Producing Activities With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Oil And Gas Committee
Entities With Oil And Gas Producing Activities With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Oil And Gas Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Government Auditing Standards And Circular A-133 Audits - 2005; Audit Risk Alerts, American Institute Of Certified Public Accountants
Government Auditing Standards And Circular A-133 Audits - 2005; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Interaction Of New Section 362(E)(2) With Loss Disallowance Rules, Boyd C. Randall, Brian C. Spilker, John M. Werlhof
Interaction Of New Section 362(E)(2) With Loss Disallowance Rules, Boyd C. Randall, Brian C. Spilker, John M. Werlhof
Faculty Publications
The American Jobs Creation Act of 2004 added Section 362(e)(2), which addresses concerns similar to those addressed by Section 336(d). Section 362(e)(2) was added to the law to close a perceived loophole whereby taxpayers could deduct a single economic loss twice by transferring loss property to a corporation in a Section 351 transaction or as a contribution to capital with the shareholder subsequently selling the stock and the corporation selling the loss asset. This provision was designed to prevent the recognition of a single economic loss twice. However, this new provision overlaps and interacts with the corporate liquidation loss disallowance …
360 Degrees Of Financial Literacy, Cpas Helping Americans Build A Better Financial Future, American Institute Of Certified Public Accountants (Aicpa)
360 Degrees Of Financial Literacy, Cpas Helping Americans Build A Better Financial Future, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Domestic And Foreign Earnings, Stock Return Variability, And The Impact Of Investor Sophistication, Dan Segal, Jeffrey L. Callen, Ole-Kristian Hope
Domestic And Foreign Earnings, Stock Return Variability, And The Impact Of Investor Sophistication, Dan Segal, Jeffrey L. Callen, Ole-Kristian Hope
Research Collection School Of Accountancy
We examine the importance of foreign earnings relative to domestic earnings for a sample of U.S. multinationals using variance decomposition. Our methodology represents an alternative and complementary approach over the prior literature, which is based on traditional regressions and earnings response coefficients. We document that domestic earnings are more important in explaining the variance of unexpected returns than are foreign earnings and that the relative importance of domestic earnings is a decreasing function of investor sophistication. Last, we classify institutional investors as either short- or long-term oriented following Bushee [1998]. We find that the variance contribution of foreign earnings increases …
Equity Incentives And Earnings Management, Qiang Cheng, Terry Warfield
Equity Incentives And Earnings Management, Qiang Cheng, Terry Warfield
Research Collection School Of Accountancy
This paper examines the link between managers' equity incentives—arising from stock-based compensation and stock ownership—and earnings management. We hypothesize that managers with high equity incentives are more likely to sell shares in the future and this motivates these managers to engage in earnings management to increase the value of the shares to be sold. Using stock-based compensation and stock ownership data over the 1993–2000 time period, we document that managers with high equity incentives sell more shares in subsequent periods. As expected, we find that managers with high equity incentives are more likely to report earnings that meet or just …
The Role Of Analysts’ Forecasts In Accounting-Based Valuation: A Critical Evaluation, Qiang Cheng
The Role Of Analysts’ Forecasts In Accounting-Based Valuation: A Critical Evaluation, Qiang Cheng
Research Collection School Of Accountancy
This paper critically evaluates the use of analysts forecasts in accounting-based valuation. Specifically, I assess the usefulness and the limitation of analysts forecasts in predicting future earnings and in explaining the market-to-book ratio, in light of a comprehensive set of 22 explicit information items, including: economic rent proxies, conservative accounting proxies, earnings quality signals, transitory earnings proxies, industry characteristics, and risk and growth proxies. While analysts forecasts capture 45–83% of the information from these sources depending on model specifications, they do not appear to fully incorporate certain information items. In particular, proxies for conservative accounting and transitory earnings are incrementally …
Intellectual Capital Performance And Cash-Based Incentive Payments: Impact Of Remuneration Committee And Corporate Governance Features, Jean-Luc Wolfgang Mitchell Van Der Zahn, Inderpal Singh, Alistair Brown
Intellectual Capital Performance And Cash-Based Incentive Payments: Impact Of Remuneration Committee And Corporate Governance Features, Jean-Luc Wolfgang Mitchell Van Der Zahn, Inderpal Singh, Alistair Brown
Research Collection School Of Accountancy
No abstract provided.
Voluntary Decisions On Audit Committee Composition And Expertise And The Influence Of Board Of Director Characteristics: Further Evidence From Singapore, Jean-Luc Wolfgang Mitchell Van Der Zahn, Inderpal Singh
Voluntary Decisions On Audit Committee Composition And Expertise And The Influence Of Board Of Director Characteristics: Further Evidence From Singapore, Jean-Luc Wolfgang Mitchell Van Der Zahn, Inderpal Singh
Research Collection School Of Accountancy
No abstract provided.
The Effects Of Sfas 131 Geographic Segment Disclosures On The Valuation Of Foreign Earnings, Ole-Kristian Hope, Tony Kang, Wayne Thomas, Florin Vasvari
The Effects Of Sfas 131 Geographic Segment Disclosures On The Valuation Of Foreign Earnings, Ole-Kristian Hope, Tony Kang, Wayne Thomas, Florin Vasvari
Research Collection School Of Accountancy
Foreign operations are becoming increasingly important for U.S. companies. We investigate whether the market’s valuation of foreign earnings is a function of the firm’s geographic segment disclosures. Specifically, we examine the effects of an increase in the number of geographic segments disclosed and the inclusion of earnings measures in geographic segment disclosures following the adoption of SFAS 131. We find strong evidence that our proxies for increased disclosure are positively associated with the valuation of foreign earnings. Our results are robust to a number of sensitivity analyses. Taken together, our results suggest that the pricing of foreign earnings is associated …
Securing Business Financing That Best Meets Your Needs, American Institute Of Certified Public Accountants (Aicpa)
Securing Business Financing That Best Meets Your Needs, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
College Planning: Easing The Financial Burden (Pattern Speech), American Institute Of Certified Public Accountants (Aicpa)
College Planning: Easing The Financial Burden (Pattern Speech), American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Relocation Documents (Various)., American Institute Of Certified Public Accountants (Aicpa)
Aicpa Relocation Documents (Various)., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Adviser's Guide To Tax Planning Strategies For Retirement, William R. Bischoff
Adviser's Guide To Tax Planning Strategies For Retirement, William R. Bischoff
Guides, Handbooks and Manuals
No abstract provided.
Adviser's Guide To The Tax Consequences Of The Purchase And Sale Of A Business, William H. Olson, American Institute Of Certified Public Accountants. Continuing Professional Education Division
Adviser's Guide To The Tax Consequences Of The Purchase And Sale Of A Business, William H. Olson, American Institute Of Certified Public Accountants. Continuing Professional Education Division
Guides, Handbooks and Manuals
No abstract provided.