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Full-Text Articles in Business

Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2003, American Institute Of Certified Public Accountants. Tax Executive Committee Jan 2003

Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2003, American Institute Of Certified Public Accountants. Tax Executive Committee

AICPA Professional Standards

No abstract provided.


Proposed Statement On Auditing Standards: Communication Of Internal Control Related Matters Noted In An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 2003, March 18, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2003

Proposed Statement On Auditing Standards: Communication Of Internal Control Related Matters Noted In An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 2003, March 18, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.


Proposed Statements On Auditing Standards;Auditing An Entity's Internal Control Over Financial Reporting In Conjunction With The Financial Statement Audit;Amendment To Statement On Auditing Standards No. 100, Interim Financial Information;Proposed Statement On Standards For Attestation Engagements; Reporting On An Entity's Internal Control Over Financial Reporting; Exposure Draft (American Institute Of Certified Public Accountants), 2003, March 18, American Institute Of Certified Public Accountants. Accounting Standards Board Jan 2003

Proposed Statements On Auditing Standards;Auditing An Entity's Internal Control Over Financial Reporting In Conjunction With The Financial Statement Audit;Amendment To Statement On Auditing Standards No. 100, Interim Financial Information;Proposed Statement On Standards For Attestation Engagements; Reporting On An Entity's Internal Control Over Financial Reporting; Exposure Draft (American Institute Of Certified Public Accountants), 2003, March 18, American Institute Of Certified Public Accountants. Accounting Standards Board

AICPA Professional Standards

No abstract provided.


Revision Of Interpretation No. 101-1 Under Rule 101, American Institute Of Certified Public Accountants (Aicpa) Jan 2003

Revision Of Interpretation No. 101-1 Under Rule 101, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 2003, American Institute Of Certified Public Accountants Jan 2003

Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 2003, 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, 2003, American Institute Of Certified Public Accountants. Management Consulting Services Executive Committee Jan 2003

Aicpa Professional Standards: Statement On Standards For Consulting Services As Of June 1, 2003, American Institute Of Certified Public Accountants. Management Consulting Services Executive Committee

AICPA Professional Standards

No abstract provided.


Comment Letters On Proposed Statements On Auditing Standards, Amendment To Statement On Auditing Standards No. 95, Generally Accepted Auditing Standards; Audit Evidence; Audit Risk And Materiality In Conducting An Audit; Planning And Supervision; Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained; And Amendment To Statement On Auditing Standards No. 39, Audit Sampling, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2003

Comment Letters On Proposed Statements On Auditing Standards, Amendment To Statement On Auditing Standards No. 95, Generally Accepted Auditing Standards; Audit Evidence; Audit Risk And Materiality In Conducting An Audit; Planning And Supervision; Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained; And Amendment To Statement On Auditing Standards No. 39, Audit Sampling, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


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

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

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Common Interest Realty Associations Industry Developments - 2003/04; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2003

Common Interest Realty Associations Industry Developments - 2003/04; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Single Audits - 2003; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2003

Single Audits - 2003; 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 Common Interest Realty Associations: A Financial Accounting And Reporting Practice Aid, July 2003 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori A. West Jan 2003

Checklists And Illustrative Financial Statements For Common Interest Realty Associations: A Financial Accounting And Reporting Practice Aid, July 2003 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori A. West

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Life And Health Insurance Entities : A Financial Accounting And Reporting Practice Aid, December 2003 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori A. West Jan 2003

Checklists And Illustrative Financial Statements For Life And Health Insurance Entities : A Financial Accounting And Reporting Practice Aid, December 2003 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori A. West

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Banks, Credit Unions, And Other Lenders And Depository Institutions Industry Developments - 2003-04; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2003

Banks, Credit Unions, And Other Lenders And Depository Institutions Industry Developments - 2003-04; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Brokers And Dealers In Securities With Conforming Changes As Of May 1, 2003; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee Jan 2003

Brokers And Dealers In Securities With Conforming Changes As Of May 1, 2003; 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, 2003; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force Jan 2003

Common Interest Realty Associations With Conforming Changes As Of May 1, 2003; 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.


Audits Of Airlines With Conforming Changes As Of May 1, 2003; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee Jan 2003

Audits Of Airlines With Conforming Changes As Of May 1, 2003; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


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

Construction Contractors With Conforming Changes As Of May 1, 2003; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Sfas 143 On Asset Retirement Obligations, Cheri Mazza, Robert H. Colson Jan 2003

Sfas 143 On Asset Retirement Obligations, Cheri Mazza, Robert H. Colson

WCBT Faculty Publications

Discusses an accounting legislation provision in the U.S. which concerns accounting for asset retirement obligations that requires the recognition of a liability for certain obligation associated with retirement of long-lived assets. Asset retirement obligations; Recognition of a liability for an asset retirement obligation in a certain period; Discussion on a subsequent-period accounting.


Asb Meeting Minutes, 2003, April 8-9;Auditing Standards Board Approved Highlights, 2003, April 8-9, Conference Call Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2003

Asb Meeting Minutes, 2003, April 8-9;Auditing Standards Board Approved Highlights, 2003, April 8-9, Conference Call Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


An Empirical Study Of The Impact Of Changes In Ownership Structure On Audit Quality In An Emerging Stock Market, Fang Zhang Jan 2003

An Empirical Study Of The Impact Of Changes In Ownership Structure On Audit Quality In An Emerging Stock Market, Fang Zhang

Lingnan Theses

This study uses agency theory to test whether the demand for quality audits by listed Chinese companies is associated with changes in ownership structure, which is characterized by the dominance of the state, institutional and individual shareholders. The empirical test results obtained in a concentrated ownership setting are supportive of agency theory. Specifically, I find that the decrease of state shares and the corresponding increase of institutional shares result in a demand for higher-quality audits in China’s stock market. The results provide empirical support for the government’s recent initiative in reducing state ownership in listed companies to improve firm performance …


An Empirical Examination Of The Usefulness Of The Motley Fool's "Flow Ratio", Don E. Giacomino, Michael D. Akers Jan 2003

An Empirical Examination Of The Usefulness Of The Motley Fool's "Flow Ratio", Don E. Giacomino, Michael D. Akers

Accounting Faculty Research and Publications

An item in the Motley Fool recently caught our attention. The article “Cisco vs. Lucent: The Flow Ratio Tells All” (by Matt Richey, June 6, 2000, in The Motley Fool.fool.com), introduced a new ratio that Richey claimed to be useful for measuring the investment worthiness of a company. Since our Financial Statement Analysis course covers traditional ratio analysis and since we were exploring some research ideas on measuring liquidity, the Fool Ratio seemed worthy of investigation


Agronomic And Molecular Characterization Of Louisiana Native Spartina Alterniflora Accessions, Alicia Beatriz Ryan Jan 2003

Agronomic And Molecular Characterization Of Louisiana Native Spartina Alterniflora Accessions, Alicia Beatriz Ryan

LSU Doctoral Dissertations

Coastal erosion and wetland deterioration are serious and widespread problems affecting Louisiana’s coastal zone. The application of agronomic and molecular techniques for improving crop species is well documented. However, these have not been routinely applied to species of ecological and environmental value. Spartina alterniflora is used extensively for shoreline protection and tidal marsh restoration because of its aggressive spreading habit and tolerance to salinity. The progress of marsh revegetation projects is limited by the costs and labor associated with vegetative propagation of Spartina. Hence, a breeding program was initiated to develop improved smooth cordgrass accessions with superior seed producing ability …


Not-For-Profit Board Member Orientation: Understanding The Responsibilities Of A Not-For-Profit Board Member., American Institute Of Certified Public Accountants (Aicpa) Jan 2003

Not-For-Profit Board Member Orientation: Understanding The Responsibilities Of A Not-For-Profit Board Member., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Tpa# 21.30.09 Scope Part I: Application Of Sop 03-3, Accounting For Certain Loans Or Debt Securities Acquired In A Transfer To Debt Securities, American Institute Of Certified Public Accountants, Accounting Standards Executive Committee. Jan 2003

Tpa# 21.30.09 Scope Part I: Application Of Sop 03-3, Accounting For Certain Loans Or Debt Securities Acquired In A Transfer To Debt Securities, American Institute Of Certified Public Accountants, Accounting Standards Executive Committee.

Guides, Handbooks and Manuals

No abstract provided.


Overview Of Hipaa, The Role Of Cpas In Privacy Compliance, American Institute Of Certified Public Accountants (Aicpa) Jan 2003

Overview Of Hipaa, The Role Of Cpas In Privacy Compliance, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Sec Practice Section Peer Review Program Manual: Instructions, Review Guidelines, Engagement Checklists, Inspection Guidelines, American Institute Of Certified Public Accountants. Division For Cpa Firms, American Institute Of Certified Public Accountants. Sec Practice Section Jan 2003

Sec Practice Section Peer Review Program Manual: Instructions, Review Guidelines, Engagement Checklists, Inspection Guidelines, American Institute Of Certified Public Accountants. Division For Cpa Firms, American Institute Of Certified Public Accountants. Sec Practice Section

Guides, Handbooks and Manuals

No abstract provided.


Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill Jan 2003

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

Guides, Handbooks and Manuals

No abstract provided.


Voluntary Disclosure Of Segment Information In A Regulated Environment : Australian Evidence, Mui Ching Chan Jan 2003

Voluntary Disclosure Of Segment Information In A Regulated Environment : Australian Evidence, Mui Ching Chan

Theses: Doctorates and Masters

This thesis is an empirical examination of the relationship between six firm characteristics, namely: firm size, industry membership, minority interest, financial leverage, firm diversification, ownership diffusion, and voluntary disclosure of segment information in a regulated environment. This study provides empirical evidence that there are incentives for Australian companies with specific firm characteristics to voluntarily disclose segment information in a regulated setting. The theoretical frameworks employed in this research study are agency theory and contracting theory. Compensation contracts are employed to resolve the potential conflicts of interest between the shareholders and managers giving rise to agency cost of equity. Debt contracts …


About The Pob, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board Jan 2003

About The Pob, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board

Association Sections, Divisions, Boards, Teams

Original copied from POB Web site


About The Tos, American Institute Of Certified Public Accountants. Sec Practice Section. Transition Oversight Staff Jan 2003

About The Tos, American Institute Of Certified Public Accountants. Sec Practice Section. Transition Oversight Staff

Association Sections, Divisions, Boards, Teams

Original copied from TOS Web site