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Articles 12061 - 12090 of 40410

Full-Text Articles in Business

Facts On Workplace Flexibility, American Institute Of Certified Public Accountants. Work/Life & Women’S Initiatives. Executive Committee Jan 2003

Facts On Workplace Flexibility, American Institute Of Certified Public Accountants. Work/Life & Women’S Initiatives. Executive Committee

Individual and Corporate Publications

No abstract provided.


Post-Earnings Announcement Drift And Market Participants' Information Processing Biases, Lihong Liang Jan 2003

Post-Earnings Announcement Drift And Market Participants' Information Processing Biases, Lihong Liang

Accounting - All Scholarship

Prior research has been unable to explain the phenomenon known as post-earnings announcement drift, raising questions concerning the semi-strong form efficiency of the market typically assumed in capital market research. This study contributes to our understanding of this anomaly by examining drift in the context of theories that consider investors' non-Bayesian behaviors. The empirical evidence reveals that investors' overconfidence about their private information and the reliability of the earnings information are two important factors that explain drift. Finally, this study also provides insight into the puzzling relationship between dispersion and drift discussed in prior research.


Audits Of Federal Government Contractors With Conforming Changes As Of May 1, 2003; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee Jan 2003

Audits Of Federal Government Contractors With Conforming Changes As Of May 1, 2003; 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.


The Market Perception Of Corporate Claims, Qiang Cheng, Peter Frischmann, Terry Warfield Jan 2003

The Market Perception Of Corporate Claims, Qiang Cheng, Peter Frischmann, Terry Warfield

Research Collection School Of Accountancy

This paper examines the economic substance of a broad range of securities by investigating their association with systematic risk and prices. The analysis is motivated by continuing security innovation and its impact on hybrid security reporting. Based on a sample of 2,617 firms that reported minority interests or preferred stock during 1993–1997, the results indicate that redeemable preferred securities (including trust preferred stock) are not viewed by the market as either debt or equity, suggesting dichotomous security classification may lack representational faithfulness. Inconsistent with their treatment in the financial statements, non-redeemable preferred stock and minority interests are viewed as debt-like …


Accounting Trends & Techniques: Employee Benefit Plans: Financial Statement Reporting And Disclosure Practices, Linda C. Delahanty Jan 2003

Accounting Trends & Techniques: Employee Benefit Plans: Financial Statement Reporting And Disclosure Practices, Linda C. Delahanty

Accounting Trends and Techniques

No abstract provided.


Summit 2003: Summit Analysis, American Institute Of Certified Public Accountants (Aicpa), American Society Of Women Accountants, American Women's Society Of Certified Public Accountants Jan 2003

Summit 2003: Summit Analysis, American Institute Of Certified Public Accountants (Aicpa), American Society Of Women Accountants, American Women's Society Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Getting On The Right Tax Track: Update On Tax Rules For Individuals Including Year-End Strategies And Tips For 2003., American Institute Of Certified Public Accountants (Aicpa) Jan 2003

Getting On The Right Tax Track: Update On Tax Rules For Individuals Including Year-End Strategies And Tips For 2003., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Abv Volunteer Of The Year, American Institute Of Certified Public Accountants (Aicpa) Jan 2003

Abv Volunteer Of The Year, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Abv Hall Of Fame Recipients, 2003, American Institute Of Certified Public Accountants (Aicpa) Jan 2003

Abv Hall Of Fame Recipients, 2003, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Financial Reporting Fraud : A Practical Guide To Detection And Internal Control;, Charles R. Lundelius Jan 2003

Financial Reporting Fraud : A Practical Guide To Detection And Internal Control;, Charles R. Lundelius

Guides, Handbooks and Manuals

No abstract provided.


Model Checking For Design And Assurance Of E-Business Processes, Bonnie Anderson, James V. Hansen, Paul Benjamin Lowry, Scott L. Summers Jan 2003

Model Checking For Design And Assurance Of E-Business Processes, Bonnie Anderson, James V. Hansen, Paul Benjamin Lowry, Scott L. Summers

Faculty Publications

Use of the Internet for electronic business has the potential to revolutionize the way many businesses are conducted. Yet, several businesses have fallen victim to problems in information systems that facilitate e-Business. These problems are characterized by uncertainties due to system complexity, rapid development, interconnectivity, and a lack of familiarity with the new technologically based economy. This paper demonstrates how model checking can aid in the design and assurance of e- Business processes in environments characterized by distributed processing, parallelism, concurrency, communication uncertainties, and continuous operations.


Litigation Services And Applicable Professional Standards; Consulting Services Special Report, 03-1, American Institute Of Certified Public Accountants Jan 2003

Litigation Services And Applicable Professional Standards; Consulting Services Special Report, 03-1, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Research Opportunities In Internal Auditing, Audrey A. Gramling, Sridhar Ramamoorti Jan 2003

Research Opportunities In Internal Auditing, Audrey A. Gramling, Sridhar Ramamoorti

Books and Book Chapters by University of Dayton Faculty

No abstract provided.


Internal Auditing: History, Evolution, And Prospects, Sridhar Ramamoorti Jan 2003

Internal Auditing: History, Evolution, And Prospects, Sridhar Ramamoorti

Books and Book Chapters by University of Dayton Faculty

No abstract provided.


Governmental & Accounting Profession Changes Implemented In An Attempt To Prevent Another Major "Enron Type" Corporate Collapse, Emily Dennie Jan 2003

Governmental & Accounting Profession Changes Implemented In An Attempt To Prevent Another Major "Enron Type" Corporate Collapse, Emily Dennie

The Corinthian

One thing that remains constant through the Enron collapse and subsequent investigation is the resolve of the Securities and Exchange Commission (SEC) and the accounting profession to assure the public that they are taking the appropriate measures to avoid a situation like this in the future. Since the SEC released its intent to investigate Enron, in October 2001, both the SEC and the American Institute of Certified Public Accountants (AI CPA) have made and implemented many changes including four new Statements on Auditing Standards (SASs) and at least two new programs. Of the four new standards, only SAS No. 99 …


Manufacturing Industry Developments - 2003/04; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2003

Manufacturing Industry Developments - 2003/04; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


State And Local Governmental Developments - 2003; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2003

State And Local Governmental Developments - 2003; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Securities Industry Developments - 2003/04; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2003

Securities Industry Developments - 2003/04; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Investment Companies Industry Developments, 2003/04; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2003

Investment Companies Industry Developments, 2003/04; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Planting Rate Effects On Sugarcane Yield Trials, Albert Joseph Orgeron Jan 2003

Planting Rate Effects On Sugarcane Yield Trials, Albert Joseph Orgeron

LSU Master's Theses

New varieties are provided to the Louisiana sugarcane industry by researchers at Louisiana State University AgCenter, the United States Department of Agriculture-ARS, and the American Sugar Cane League of the USA, Inc. Currently, Louisiana farmers plant sugarcane at rates ranging from two to five or more whole stalks. A two-stalk planting rate is used to plant all stages of the LSU AgCenter’s sugarcane variety development program. The objective of this study was to determine the effect of planting rate on sugarcane variety trial data and interpretation. A planting rate by variety experiment was conducted at the LSU AgCenter’s Sugar Research …


Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of July 1, 2003, Robert Durak, American Institute Of Certified Public Accountants. Accounting And Auditing Publications Jan 2003

Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of July 1, 2003, Robert Durak, American Institute Of Certified Public Accountants. Accounting And Auditing Publications

Guides, Handbooks and Manuals

No abstract provided.


Dura Pharmaceuticals, Inc., Et Al., V. Michael Broudo, Et Al., Brief For The American Institute Of Certified Public Accountants As Amicus Curiae In Support Of Petitioners, United States. Supreme Court, American Institute Of Certified Public Accountants (Aicpa) Jan 2003

Dura Pharmaceuticals, Inc., Et Al., V. Michael Broudo, Et Al., Brief For The American Institute Of Certified Public Accountants As Amicus Curiae In Support Of Petitioners, United States. Supreme Court, American Institute Of Certified Public Accountants (Aicpa)

Federal Publications

No abstract provided.


Accounting And Reporting By Insurance Enterprises For Certain Nontraditional Long-Duration Insurance Contracts And For Separate Accounts; Statement Of Position 03-01, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2003

Accounting And Reporting By Insurance Enterprises For Certain Nontraditional Long-Duration Insurance Contracts And For Separate Accounts; Statement Of Position 03-01, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Aicpa Issues An Exposure Draft On Allowance For Credit Losses, American Institute Of Certified Public Accountants (Aicpa) Jan 2003

Aicpa Issues An Exposure Draft On Allowance For Credit Losses, American Institute Of Certified Public Accountants (Aicpa)

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Aicpa/Cica Privacy Framework, Including The Aicpa/Cica Trust Services Privacy Principle And Criteria, November 15, 2003, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants Jan 2003

Aicpa/Cica Privacy Framework, Including The Aicpa/Cica Trust Services Privacy Principle And Criteria, November 15, 2003, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants

AICPA Professional Standards

No abstract provided.


Proposed Statement On Auditing Standards : Sarbanes-Oxley Omnibus Statement On Auditing Standards;Sarbanes-Oxley Omnibus Statement On Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 2003, April 1, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2003

Proposed Statement On Auditing Standards : Sarbanes-Oxley Omnibus Statement On Auditing Standards;Sarbanes-Oxley Omnibus Statement On Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 2003, April 1, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This is an edited version of an exposure draft with the same name and date. This proposed Statement on Auditing Standards (SAS) was issued to address certain provisions of the Sarbanes-Oxley Act of 2002 (the Act). This proposed SAS creates a new requirement in the auditing standards for SEC engagements for a review by a reviewing partner (often referred to as a concurring partner) of the audit of financial statements and, where applicable, the review of interim financial information. Previously, these requirements were contained in the rules of the AICPA's SEC Practice Section. This proposed SAS also sets a new …


Proposed Statement Of Position : Reporting Financial Highlights And Schedule Of Investments By Nonregistered Investment Partnerships : An Amendment To The Audit And Accounting Guide Audits Of Investment Companies And Aicpa Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships;Reporting Financial Highlights And Schedule Of Investments By Nonregistered Investment Partnerships : An Amendment To The Audit And Accounting Guide Audits Of Investment Companies And Aicpa Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships; Exposure Draft (American Institute Of Certified Public Accountants), 2003, July 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2003

Proposed Statement Of Position : Reporting Financial Highlights And Schedule Of Investments By Nonregistered Investment Partnerships : An Amendment To The Audit And Accounting Guide Audits Of Investment Companies And Aicpa Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships;Reporting Financial Highlights And Schedule Of Investments By Nonregistered Investment Partnerships : An Amendment To The Audit And Accounting Guide Audits Of Investment Companies And Aicpa Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships; Exposure Draft (American Institute Of Certified Public Accountants), 2003, July 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This Statement of Position (SOP) provides guidance on the application of certain provisions of the AICPA Audit and Accounting Guide Audits of Investment Companies (the Guide) and AICPA SOP 95-2, Financial Reporting by Nonpublic Investment Partnerships, that are directed to the reporting by investment partnerships of financial highlights and the schedule of investments. It amends certain provisions of the Guide and of SOP 95-2 by adapting those provisions to nonregistered investment partnerships based on their differences in organizational and operational structures from registered investment companies. Additionally the SOP incorporates and elevates in authority the guidance provided in previously issued Technical …


Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2003, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee Jan 2003

Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2003, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

AICPA Professional Standards

No abstract provided.


Suitable Trust Services Criteria And Illustrations For Security, Availability, Processing Integrity, Online Privacy, And Confidentiality, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants Jan 2003

Suitable Trust Services Criteria And Illustrations For Security, Availability, Processing Integrity, Online Privacy, And Confidentiality, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants

AICPA Professional Standards

No abstract provided.


Construction Contractors Industry Developments - 2003/04; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2003

Construction Contractors Industry Developments - 2003/04; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.