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Infotech Update, Volume 13, Number 4, July/August 2004, American Institute Of Certified Public Accountants. Information Technology Section Jul 2004

Infotech Update, Volume 13, Number 4, July/August 2004, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.


The Impact Of Culture On Accounting Choices: Can Cultural Conservatism Explain Accounting Conservatism?, Tony Kang, Lian Fen Lee, Jeffrey Ng, Joanne Tay Jul 2004

The Impact Of Culture On Accounting Choices: Can Cultural Conservatism Explain Accounting Conservatism?, Tony Kang, Lian Fen Lee, Jeffrey Ng, Joanne Tay

Research Collection School Of Accountancy

We explore the extent to which cultural conservatism explains accounting conservatism. Our primary measure for accounting conservatism is the magnitude of non-operating accruals, which are highly discretionary in nature. Culture permeates values and attitudes, and thus governs many aspects of human behavior. Hence it is likely to affect managers’ accounting choice behaviors. However, there is surprisingly little evidence on the association between the two types of conservatism in the literature. Using a sample of 800 firms originating from 21 countries during the nine-year period from 1993 to 2001, we find strong evidence that the managers in more conservative cultural environments …


The Application Of Sarbanes-Oxley To Intercollegiate Athletics, Gregory Naples, Michael D. Akers Jul 2004

The Application Of Sarbanes-Oxley To Intercollegiate Athletics, Gregory Naples, Michael D. Akers

Accounting Faculty Research and Publications

No abstract provided.


Performance Of Nonattest Services., American Institute Of Certified Public Accountants (Aicpa) Jul 2004

Performance Of Nonattest Services., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Gap Analysis Of The Current Financial Services Network In Calhoun County, George A. Erickcek, Bridget Timmeney, Brad R. Watts Jul 2004

Gap Analysis Of The Current Financial Services Network In Calhoun County, George A. Erickcek, Bridget Timmeney, Brad R. Watts

Reports

No abstract provided.


Aicpa Urges Congress To Reconsider Combining Foreign Income And Foreign Housing Exclusion Limits., American Institute Of Certified Public Accountants (Aicpa) Jun 2004

Aicpa Urges Congress To Reconsider Combining Foreign Income And Foreign Housing Exclusion Limits., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Professional Issues Update, S. Scott Voynich Jun 2004

Aicpa Professional Issues Update, S. Scott Voynich

Guides, Handbooks and Manuals

No abstract provided.


Cpa Client Bulletin, June 2004, American Institute Of Certified Public Accountants (Aicpa) Jun 2004

Cpa Client Bulletin, June 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Consultant, Volume 18, Number 1, June/July 2004, American Institute Of Certified Public Accountants (Aicpa) Jun 2004

Cpa Consultant, Volume 18, Number 1, June/July 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 28 No. 5, June 2004, American Institute Of Certified Public Accountants (Aicpa) Jun 2004

Practicing Cpa, Vol. 28 No. 5, June 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Acsec Update, Volume 8, Number 3 June 2004, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jun 2004

Acsec Update, Volume 8, Number 3 June 2004, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Newsletters

No abstract provided.


Going Beyond Sarbanes-Oxley Compliance: Five Keys To Creating Value, Mark S. Beasley, Dana R. Hermanson Jun 2004

Going Beyond Sarbanes-Oxley Compliance: Five Keys To Creating Value, Mark S. Beasley, Dana R. Hermanson

Faculty Articles

Discusses the factors involved in implementing Sarbanes-Oxley Act of 2002 for U.S. accounting firms. Appreciation of the goal behind the law; Comprehension of the accounting fraud; Aggressiveness in addressing ethical attitudes and rationalization.


Review And Appraisal Of 2003 Budget And Economic Performance., Ige S. Cyril Jun 2004

Review And Appraisal Of 2003 Budget And Economic Performance., Ige S. Cyril

Bullion

The first set of problems in realizing the benefits of a national budget in Nigeria, the 2003 Federal Government Budget in particular, is the delay in formulation and presentation to the National Assembly. This paper examines various definitions of the national budget as understood by some of the important stakeholder. It discusses budget implementation and management, budget 2003 and the people, strengthening programming as a basis of budgeting for development, and co-ordination of economic management in 2003. Finally, the study concludes that NEEDS is a welcome idea but its goals will prove difficult to achieve because of the flaw in …


Fiscal Policy Thrust Of The 2004 Budget., Odoko F. O Jun 2004

Fiscal Policy Thrust Of The 2004 Budget., Odoko F. O

Bullion

The budget is an important tool of economic management. Usually, it presents estimates of Government revenue and expenditure for a fiscal year. The objective of this paper is to provide an overview of the fiscal policy measures in the 2004 Budget. This paper contains the background to the budget, the policy thrust and the key parameters. It highlights the revenue and expenditure estimates and identifies the policy priorities and prospects. Finally, a good monetary policy is expected to achieve macro economic stability and a sound financial sector if effectively implemented and barring fiscal shocks. Overall, socio-political stability and fiscal discipline …


Aicpa Technical Practice Aids, As Of June 1, 2004, Volume 2, American Institute Of Certified Public Accountants (Aicpa) Jun 2004

Aicpa Technical Practice Aids, As Of June 1, 2004, Volume 2, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Technical Practice Aids, As Of June 1, 2004, Volume 1, American Institute Of Certified Public Accountants (Aicpa) Jun 2004

Aicpa Technical Practice Aids, As Of June 1, 2004, Volume 1, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Re: Suggestions For The 2004-2005 Irs/Treasury Priority Guidance Plan., American Institute Of Certified Public Accountants (Aicpa) May 2004

Re: Suggestions For The 2004-2005 Irs/Treasury Priority Guidance Plan., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


U.S. Department Of Labor And Aicpa Partner On National Education Campaign, Getting It Right - Know Your Fiduciary Responsibilities., American Institute Of Certified Public Accountants (Aicpa) May 2004

U.S. Department Of Labor And Aicpa Partner On National Education Campaign, Getting It Right - Know Your Fiduciary Responsibilities., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Spring Meeting Of Council, May 23-25, 2004, Volume 2, The Phoenician, Scottsdale, Arizona, American Institute Of Certified Public Accountants (Aicpa) May 2004

Spring Meeting Of Council, May 23-25, 2004, Volume 2, The Phoenician, Scottsdale, Arizona, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Spring Meeting Of Council, Minutes Of Meeting, May 23-25, 2004, Scottsdale, Arizona, American Institute Of Certified Public Accountants (Aicpa) May 2004

Spring Meeting Of Council, Minutes Of Meeting, May 23-25, 2004, Scottsdale, Arizona, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Agenda And Background Materials For The Spring Meeting Of Council Of The American Institute Of Certified Public Accountants, Scottsdale, Ariz., May 23-5, 2004, American Institute Of Certified Public Accountants (Aicpa) May 2004

Agenda And Background Materials For The Spring Meeting Of Council Of The American Institute Of Certified Public Accountants, Scottsdale, Ariz., May 23-5, 2004, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Spring Meeting Of Council, May 23-25, 2004, Volume 1, The Phoenician, Scottsdale, Arizona, American Institute Of Certified Public Accountants (Aicpa) May 2004

Spring Meeting Of Council, May 23-25, 2004, Volume 1, The Phoenician, Scottsdale, Arizona, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Aicpa Launches Program To Improve America’S Financial Literacy, U.S. Comptroller General Calls On Fellow Cpas To Support Effort, American Institute Of Certified Public Accountants (Aicpa) May 2004

Aicpa Launches Program To Improve America’S Financial Literacy, U.S. Comptroller General Calls On Fellow Cpas To Support Effort, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Dana Richardson Receives Aicpa Lifetime Achievement Award For Information Technology, American Institute Of Certified Public Accountants (Aicpa) May 2004

Dana Richardson Receives Aicpa Lifetime Achievement Award For Information Technology, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Obesity, Educational Attainment, And State Economic Welfare, Martin W. Sivula Ph.D. May 2004

Obesity, Educational Attainment, And State Economic Welfare, Martin W. Sivula Ph.D.

MBA Faculty Conference Papers & Journal Articles

For the first time in history, estimates of the overweight people in the world rival estimates of those malnourished. The World Health Organization (WHO, 2002) ranked obesity among the top 10 risks to human health worldwide. In the early 1960s, nearly half of the Americans were overweight and 13% were obese. Today some 64% of U.S. adults are overweight and 30.5% are obese. Even more alarming, twice as many U.S. children are overweight than were twenty years ago, a 66% increase. Non-communicable diseases impose a heavy economic burden on already strained health systems. Health is a key determinant of development …


Planner, Volume 19, Number 3, May-June 2004, American Institute Of Certified Public Accountants (Aicpa) May 2004

Planner, Volume 19, Number 3, May-June 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 28 No. 4, May 2004, American Institute Of Certified Public Accountants (Aicpa) May 2004

Practicing Cpa, Vol. 28 No. 4, May 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Large Public Accounting Firms, May 2004, American Institute Of Certified Public Accountants (Aicpa) May 2004

Members In Large Public Accounting Firms, May 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Government, May 2004, American Institute Of Certified Public Accountants (Aicpa) May 2004

Members In Government, May 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Education, May 2004, American Institute Of Certified Public Accountants (Aicpa) May 2004

Members In Education, May 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.