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Articles 11341 - 11370 of 40323
Full-Text Articles in Business
Not-For-Profit Organizations Industry Developments - 2005; Audit Risk Alerts, American Institute Of Certified Public Accountants
Not-For-Profit Organizations Industry Developments - 2005; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Corporations : A Financial Accounting And Reporting Practice Aid, December 2004 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori West
Checklists And Illustrative Financial Statements For Corporations : A Financial Accounting And Reporting Practice Aid, December 2004 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori West
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Health And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, July 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty
Checklists And Illustrative Financial Statements For Health And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, July 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Property And Liability Insurance Companies : A Financial Accounting And Reporting Practice Aid, November 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori Pombo
Checklists And Illustrative Financial Statements For Property And Liability Insurance Companies : A Financial Accounting And Reporting Practice Aid, November 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori Pombo
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For State And Local Governmental Units : A Financial Reporting Practice Aid, June 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Venita M. Wood, Robert Durak
Checklists And Illustrative Financial Statements For State And Local Governmental Units : A Financial Reporting Practice Aid, June 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Venita M. Wood, Robert Durak
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklist Supplement And Illustrative Financial Statements For Construction Contractors : A Financial Accounting And Reporting Practice Aid, November 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Karin Glupe
Checklist Supplement And Illustrative Financial Statements For Construction Contractors : A Financial Accounting And Reporting Practice Aid, November 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Karin Glupe
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Auditing Revenue In Certain Industries, With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Auditing Revenues Steering Task Force
Auditing Revenue In Certain Industries, With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Auditing Revenues Steering Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Brokers And Dealers In Securities With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Brokers And Dealers In Securities With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Common Interest Realty Associations With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force
Common Interest Realty Associations With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Auditing Derivative Instruments, Hedging Activities, And Investments In Securities, With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Instruments Task Force
Auditing Derivative Instruments, Hedging Activities, And Investments In Securities, With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Instruments Task Force
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 …
An Empirical Analysis Of Book-Tax Reporting Difference And Tax Noncompliance Behavior In China, Feng Tang
An Empirical Analysis Of Book-Tax Reporting Difference And Tax Noncompliance Behavior In China, Feng Tang
Lingnan Theses
The traditional accounting system in China was directly linked to the tax assessment. The close linkage between the two sets of reporting rules has substantially weakened, as China promulgated a series of accounting standards and regulations in the late 1990s. As a result, accounting for financial reporting purposes does not have to conform to accounting for tax reporting purposes. This divergence between the two measures of income will inevitably cause accounting book income to differ from taxable income. This is because the more the excess of book income over taxable income, the more the magnitude of tax audit adjustments. Mills …
Compilation And Review Alert - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Compilation And Review Alert - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Mapping Of The Aicpa Core Competency Framework To The Skills Tested On The Cpa Exam., American Institute Of Certified Public Accountants (Aicpa)
Mapping Of The Aicpa Core Competency Framework To The Skills Tested On The Cpa Exam., American Institute Of Certified Public Accountants (Aicpa)
Examinations and Study
No abstract provided.
Guide For Prospective Financial Information With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force
Guide For Prospective Financial Information With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Real Estate Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants
Real Estate Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Student Preferences For Common Or Unique Assignments: Some Early Evidence, Erwin Waldmann, Janek Ratnatunga, Marshall A. Geiger
Student Preferences For Common Or Unique Assignments: Some Early Evidence, Erwin Waldmann, Janek Ratnatunga, Marshall A. Geiger
Accounting Faculty Publications
Accounting assignments and homework exercises that use identical problem material for all students encourage plagiarism. Giving each individual student a unique assignment alleviates this problem, but raises other issues such as the lack of co-operative learning and grading parity. This paper examines students' attitudes towards both common and unique accounting assignments. The results indicate that a large majority of students preferred the unique assignments and perceived getting a high grade on these assignments as more rewarding and reflective of higher learning than similar grades on common assignments. Attitudinal variables for the validity of grading, perceptions regarding plagiarism, and perceptions of …
Investment Companies Industry Developments — 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Investment Companies Industry Developments — 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Issues Papers
No abstract provided.
Interviewing The Client, Michael D. Akers, Robert Yahr
Interviewing The Client, Michael D. Akers, Robert Yahr
Accounting Faculty Research and Publications
This paper examines an assignment where students taking either an introductory auditing students or an accounting communications course interview a client to gain an understanding of internal control and the interview process. Students document the results of the interview in a memorandum. The paper provides detailed information regarding the design and implementation of a portion of the internal control system. The three main objectives of the assignment are 1) to provide students with the opportunity to demonstrate, develop, and enhance their communication skills; 2) to convey a realistic picture of the accounting environment; and 3) to familiarize students with a …
Graduate Student Audit Project, Michael D. Akers, Jodi L. Gissel
Graduate Student Audit Project, Michael D. Akers, Jodi L. Gissel
Accounting Faculty Research and Publications
This paper discusses Marquette University’s graduate student audit project, designed to enhance student learning and retention of auditing procedures and concepts learned in the classroom.
The Public Policy Implications Of Audit Regulation: Three Studies Related To The Passage Of The Sarbanes-Oxley Act Of 2002, Steven Thornburg
The Public Policy Implications Of Audit Regulation: Three Studies Related To The Passage Of The Sarbanes-Oxley Act Of 2002, Steven Thornburg
Electronic Theses and Dissertations
This dissertation documents and evaluates certain financial and non-financial strategies used by the public accounting profession to influence audit regulation during the policy formation period of the Sarbanes-Oxley Act of 2002 (SOX). The dissertation is comprised of three separate, but related studies. Each study uses prior research in accounting and related disciplines to investigate significant aspects the profession's strategies. The first study evaluates the rationality and effectiveness of political action committee (PAC) contributions paid by the accounting profession to members of Congress. The study finds that the accounting profession rationally allocated more PAC contributions to top congressional leaders and to …
Accounting Disclosure At The Organization-Society Interface: A Meta-Theory And Empirical Evidence, Jennifer Ching-Kuan Chen
Accounting Disclosure At The Organization-Society Interface: A Meta-Theory And Empirical Evidence, Jennifer Ching-Kuan Chen
Electronic Theses and Dissertations
This dissertation consists of three studies related to accounting disclosure at the interface of the organization and society. The first study investigates the overlapping perspectives of legitimacy theory, institutional theory, resource dependence theory, and stakeholder theory and integrates these theories into a more cohesive meta-theory of the organization-society interface. The second study examines whether a corporation's charitable contributions represent a corporate social performance strategy or a legitimation strategy. More specifically, study two investigates, from two competing perspectives, how corporate executives rationalize their philanthropic actions. The third study analyzes the relationship between the current tax laws and the fulfillment of corporate …
Adaptive Self-Regulation And Organizational Politics: Investigating The Effects In The Accounting Profession, Sharon Howell
Adaptive Self-Regulation And Organizational Politics: Investigating The Effects In The Accounting Profession, Sharon Howell
Electronic Theses and Dissertations
The purpose of this dissertation is to investigate whether or not perceptions of organizational politics mediate the relationships between accountants' personality and interpersonal traits and their perceptions of a superior's leadership ability and performance. An accountant who has a higher degree of confidence in his or her superior's abilities is more likely to be committed to a given project, resulting in a better project outcome. This benefits the client and ultimately society as a whole. This study contributes to the accounting and psychology literatures because extant research views perceptions of leadership ability and performance from the perspective of the individual …
Sas No. 70 Reports And Employee Benefit Plans; Statement On Auditing Standards, 021, Michael J. Ramos, Linda C. Delahanty
Sas No. 70 Reports And Employee Benefit Plans; Statement On Auditing Standards, 021, Michael J. Ramos, Linda C. Delahanty
Statements on Auditing Standards
No abstract provided.
Accounting Trends & Techniques: Not-For-Profit Organizations: Financial Statement Reporting And Disclosure Practices, Richard F. Larkin, Allen L. Fetterman, Lori A. West
Accounting Trends & Techniques: Not-For-Profit Organizations: Financial Statement Reporting And Disclosure Practices, Richard F. Larkin, Allen L. Fetterman, Lori A. West
Accounting Trends and Techniques
No abstract provided.
Personal Financial Statements Guide With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Personal Financial Statements Task Force
Personal Financial Statements Guide With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Personal Financial Statements Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Auto Dealership Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants
Auto Dealership Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
What Determines Residual Income?, Qiang Cheng
What Determines Residual Income?, Qiang Cheng
Research Collection School Of Accountancy
This paper investigates the determinants of residual income scaled by book value of equity, i.e., abnormal return on equity (ROE), by analyzing the impact of value-creation (economic rents) and value-recording (conservative accounting) processes on abnormal ROE. I rely on economic theories to characterize economic rents and develop an empirical measure—the conservative accounting factor—to capture the effect of conservative accounting. As expected, industry abnormal ROE increases with industry concentration, industry-level barriers to entry, and industry conservative accounting factors. Also as expected, the difference between firm and industry abnormal ROE increases with market share, firm size, firm-level barriers to entry, and firm …
Iso 9001: Quality Management System Manual, Revision K, American Institute Of Certified Public Accountants (Aicpa)
Iso 9001: Quality Management System Manual, Revision K, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Accountant's Business Manual, 2005, Volume 2, William H. Behrenfeld, Andrew R. Biebl, American Institute Of Certified Public Accountants (Aicpa)
Accountant's Business Manual, 2005, Volume 2, William H. Behrenfeld, Andrew R. Biebl, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.