Business Commons^™

Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2004, American Institute Of Certified Public Accountants. Tax Executive Committee

AICPA Professional Standards

No abstract provided.

Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 2004, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.

Aicpa Professional Standards: Statement On Standards For Consulting Services As Of June 1, 2004, American Institute Of Certified Public Accountants. Management Consulting Services Executive Committee

AICPA Professional Standards

No abstract provided.

Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2004, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

AICPA Professional Standards

No abstract provided.

Not-For-Profit Organizations Industry Developments - 2004; Audit Risk Alerts, American Institute Of Certified Public Accountants

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, December 2004 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Banks, Credit Unions, And Other Lenders And Depository Institutions Industry Developments - 2004-05; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Manufacturing Industry Developments - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Casinos With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Gaming Industry Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Federal Government Contractors With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Secps Gets Reorganized And Is Now The Center For Public Company Audit Firms, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Internal Control Components: Did Coso Get It Right?, Marshall A. Geiger, Steven M. Cooper, Edmund J. Boyle

Accounting Faculty Publications

Financial accounting frauds and the attention they bring are not new. Fortunately, neither are the accounting profession’s ongoing attempts to limit these types of fraud by encouraging strong systems of internal control. In October 1986, amid growing concerns about the extent of fraudulent financial reporting, the National Commission on Fraudulent Financial Reporting (the Treadway Commission) began an extensive study and evaluation of the integrity of the U.S. system of financial reporting. The Treadway Commission’s final report, issued in 1987, provided numerous recommendations for improving the financial reporting environment and auditing standards. In response, the Committee of Sponsoring Organizations (COSO) developed …

An Empirical Analysis Of Internal Control Weaknesses Under Sas No. 78: An Examination Of State Audit Reports, Edmund J. Boyle, Steven M. Cooper, Marshall A. Geiger

Accounting Faculty Publications

While there has been a considerable amount of research regarding internal control over the past several years, scant empirical research has examined SAS No. 78's integrated five-component depiction of internal control in a government setting. In particular, to our knowledge, no study has assessed the types or frequency of weaknesses under the SAS No. 78 framework using actual internal control system findings. In this study, we examine 32 state department and agency internal control reports to assess how well the theoretical framework captures actual system weaknesses, and to determine the relative distribution of weaknesses across components of the framework.

Our …

Boards Of Advisors In Small Businesses: An Empirical Profile Of Their Composition And Use, Michael D. Akers, Don E. Giacomino

Accounting Faculty Research and Publications

This article discusses the literature coverage on Boards of Advisors to date and provides the results of a study designed to determine the formation and composition of Boards of Advisors and the ways in which small businesses use such boards. Our study surveyed the Chief Executive Officers or Presidents of a large sample of small businesses. We found that there is very limited use of Boards of Advisors in small businesses and that many small business managers are not aware of the concept of a Board of Advisors. However, those small business managers (97%) that use a Board of Advisors …

Young Cpas Remain Undaunted By Scandals, Heather M. Hermanson, Mary C. Hill, Susan H. Ivancevich

Faculty Articles

Did the demise of Arthur Andersen and the related fallout affect the satisfaction of entry-level accountants at Big Four firms? The answer appears to be "no." Despite the considerable negative press focused on the profession, entry-level accountants still assess positively the profession and their careers. The authors followed the careers of 32 new hires from the summer of 2000, assessing their job satisfaction every 6 months. Job satisfaction remained stable over the period just before and after the Andersen collapse. Despite the negative press, respondents indicated that their firm is operating much as it had in the past. The relatively …

Aicpa Interpretation 101-3, Performance Of Nonattest Services, Requirement To Document Understanding With An Attest Client, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Accounting By Noninsurance Enterprises For Property And Casualty Insurance Arrangements That Limit Insurance Risk., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Q&As Related To The Implementation Of Sop 03-1, Accounting And Reporting By Insurance Enterprises For Certain Nontraditional Long-Duration Contracts And For Separate Accounts., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Business Valuation Hall Of Fame, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Auditing Governmental Financial Statements : Programs And Other Practice Aids; Aicpa Audit And Accounting Practice Aid Series;, Venita M. Wood, Lori A. West

Guides, Handbooks and Manuals

No abstract provided.

Professor/Practitioner Case Development Program - 2003-2004 Case Studies, American Institute Of Certified Public Accountants. Academic And Career Development Team

Guides, Handbooks and Manuals

No abstract provided.

Cpa's Guide To Successfully Implementing & Marketing Trust Services For Small- And Medium-Size Practices, Robert Gold, Andrew Brown, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants

Guides, Handbooks and Manuals

No abstract provided.

Aicpa Work/Life And Women's Initiatives 2004 Research: A Decade Of Changes In The Accounting Profession: Workforce Trends And Human Capital Practices, American Institute Of Certified Public Accountants. Work/Life And Women's Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

Emergency & Security Handbook, Ensuring The Safety Of Aicpa Employees, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Accounting History Collections, University Of Mississippi. Library

Guides, Handbooks and Manuals

No abstract provided.

Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill

Guides, Handbooks and Manuals

No abstract provided.

Internal Revenue Service Restructuring And Reform Act Of 1998: A Test Of New Public Management, William Meriwether Vandenburgh

LSU Doctoral Dissertations

The enactment of the 1998 Internal Revenue Service (IRS) Reform Act resulted directly from perceived lapses in the federal taxation administration, which was publicly highlighted in Congressional hearings. Congress reacted by fundamentally altering the IRS’s implementation of the Internal Revenue Code (for the first time since 1952). The Joint Committee on Taxation noted that the overall objective of the 1998 IRS Reform Act was to have “a well-run IRS [which] is critical to the operation of our tax system.” From a public administration paradigm, the IRS moved from a traditional tax management methodology to a New Public Management (NPM) methodology. …

The Effect Of The Implicit Theory Of Integrity On An Internal Auditor's Asessment Of Management Fraud Risk, Stephanie F. Watson

LSU Doctoral Dissertations

The purpose of this research project is to determine whether the implicit theory of integrity, a theory from the social psychology literature that predicts how social judgments and decisions are made, can explain internal auditors’ decisions. The implicit theory (Dweck and Leggett 1988) states that there are two types of people: (1) entity theorists and (2) incremental theorists. Entity theorists form strong inferences from observed behavior that are used to predict future behavior. Incremental theorists, on the other hand, do not infer characteristics from behavior, and therefore, do not attempt to predict future behavior. In an internal auditing context, the …

Do Speculative Short Sellers Detect Earnings Management?, Yan Zhang

LSU Doctoral Dissertations

This paper examines empirically whether sophisticated speculative short sellers can detect earnings management by targeting stocks with large income-increasing discretionary accruals and high total accruals. Prior research indicates that total accruals are overpriced and this overpricing is largely attributable to the mispricing of discretionary accruals. Recent studies show that neither auditors nor financial analysts utilize information in accruals. Using samples of 11,537 firm-quarter observations and 5,118 firm-year observations for 1,146 12/31 non-financial NYSE firms from 1992 to 1999, I find supporting evidence those speculative short sellers can detect earnings management using financial accounting information disclosed in 10-Q and 10-K report. …

The Effect Of Program Commitment On The Degree Of Participative Congruence And Managerial Performance In A Budgeting Setting, Kevin T. Breaux

LSU Doctoral Dissertations

The purpose of this research endeavor is to investigate the effect that the degree of participative congruence has on the relationship between program commitment and managerial performance. The degree of participative congruence (Clinton and Hunton 2001) is a new measure of participation designed to determine the amount of congruence between the perceived need for participation and the degree of participation allowed. This study used a questionnaire to evaluate the antecedents of and effects of the degree of participative congruence (DPC) in a budgeting setting. In order to investigate these effects, the questionnaire was mailed to a sample of 1,500 AICPA …