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Articles 12571 - 12600 of 40444
Full-Text Articles in Business
Audits Of Airlines With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee
Audits Of Airlines With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Asb Meeting Minutes, 2002, June 4-6;Auditing Standards Board Approved Highlights, 2002, June 4-6, Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board
Asb Meeting Minutes, 2002, June 4-6;Auditing Standards Board Approved Highlights, 2002, June 4-6, Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
News -- 2002 January 17;Letter Sent From Charles A. Bowsher To Robert D. Neary, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
News -- 2002 January 17;Letter Sent From Charles A. Bowsher To Robert D. Neary, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
Association Sections, Divisions, Boards, Teams
Original copied from the POB Web site
Uniform Certified Public Accountant Examination Candidate Brochure., American Institute Of Certified Public Accountants. Examinations Team.
Uniform Certified Public Accountant Examination Candidate Brochure., American Institute Of Certified Public Accountants. Examinations Team.
Examinations and Study
No abstract provided.
Cash Flow Statement : An Empirical Study Of Voluntary Disclosure Practices Of Malaysian Companies, K. Ranchethamalar K.
Cash Flow Statement : An Empirical Study Of Voluntary Disclosure Practices Of Malaysian Companies, K. Ranchethamalar K.
Student Works (2000-2009)
Cash flow is a critical business solvency measure. The mandatory disclosures on cash flow statements do not provide all the necessary information to evaluate an entity's performance, liquidity and solvency. No prior studies so far, have thoroughly discussed the merits of providing additional information and relating it to firm specific variables. This study has two purposes. The first purpose is to provide empirical evidence on direct and indirect method of presenting operating cash flows. The second part of the study provides empirical evidence on the voluntary disclosure practices of Malaysian companies as encouraged by MASS 5 and relating it to …
Firm Characteristics And Environmental Disclosure Practices : An Empirical Investigation Of Malaysian Public Listed Companies, Harjeet Kaur
Firm Characteristics And Environmental Disclosure Practices : An Empirical Investigation Of Malaysian Public Listed Companies, Harjeet Kaur
Student Works (2000-2009)
Environment information needs to be disclosed if the information is relevant to the decision making process. The majority of the information was reported on voluntary basis, as there were no accounting standard to guide companies in reporting this information. This study investigates the firms characteristics and environmental disclosure practices of the public listed companies. Environmental information in the annual report is measured using content analysis based on quality and quantity and type of environmental information reported. This comprehensive measurement scheme is used in order to get a complete picture of the environmental information as reported in annual reports. The results …
Analisis Kesan-Kesan Kemasukan Pelaburan Langsung Asing (Fdi) Ke Atas Ekonomi Malaysia, Zuriyati Ahmad
Analisis Kesan-Kesan Kemasukan Pelaburan Langsung Asing (Fdi) Ke Atas Ekonomi Malaysia, Zuriyati Ahmad
Student Works (2000-2009)
Peranan pelaburan langsung asing (FDI) sebagai pemangkin kepada pertumbuhan ekonomi Malaysia tidak dapat dinafikan semenjak dari tiga dekad yang lepas. Ia telah memberi banyak sumbangan dan faedah kepada pembangunan negara Malaysia. Malah FDI turut menjadi satu fenomena ekonomi yang penting terutamanya di era globalisasi. Menyedari hakikat ini, kajian yang dilakukan adalah bertujuan untuk melihat kesankesan yang dihasilkan oleh kemasukan FDI di Malaysia secara ekonometrik. Kajian selama tiga dekad ini (1970-2000) lebih menumpukan ke atas kesan-kesan kemasukan FDI melalui 3 saluran utama seperti sektor benar (pelaburan swasta, penggunaan swasta, eksport dan import), sektor kewangan dan output pengeluaran. Di samping itu, faktorfaktor …
An Empirical Investigation Of The Relationship Between Audit Committee Effectiveness And Internal Auditors' Professional Objectivity, Sarjo Jah
Student Works (2000-2009)
The objective of this study is to empirically investigate the relationship between audit committees effectiveness and internal auditors' professional objectivity. The study attempts to determine whether or not audit committees effectiveness enhances the professional objectivity and independence of internal auditors. A mail questionnaire, which was used to collect data, was sent to internal auditors as well as audit committee chairmen. The data collected had been analysed using a parametric t-test. The findings of the study showed that there is a positive relationship between audit committee effectiveness and internal auditors professional objectivity. This study adds to existing local literature on audit …
An Empirical Investigation Of The Relationship Between Audit Committee Effectiveness And Internal Auditors' Professional Objectivity : A Focus On Financial Institutions In Malaysia, Panir Selvam Kannan
An Empirical Investigation Of The Relationship Between Audit Committee Effectiveness And Internal Auditors' Professional Objectivity : A Focus On Financial Institutions In Malaysia, Panir Selvam Kannan
Student Works (2000-2009)
This study provides empirical evidence on the relationship between audit committee effectiveness and professional objectivity of internal auditors in the Malaysian banking industry. There was no prior study done on this relationship. Although many studies had been done on the audit committee effectiveness in Malaysia and on the internal auditor's objectivity in overseas, no study is yet to be done on the relationship between an effective audit committee and the professional objectivity of internal auditors. Therefore, this study fills such gap. Many official organizations and bodies internationally as well as in Malaysia have proposed an important role for audit committee …
Risk-Based Audit Approach In The Internal Audit Department Of A Financial Institution : A Qualitative Study, Jans Mei Lin Lim
Risk-Based Audit Approach In The Internal Audit Department Of A Financial Institution : A Qualitative Study, Jans Mei Lin Lim
Student Works (2000-2009)
Traditionally, the internal auditing approach has been very procedures or process driven. Lately, however, there is greater emphasis on the risk-driven approach in an attempt to achieve greater effectiveness and efficiency in internal auditing. This new approach which is risk-driven is called Risk Based Auditing. A riskbased audit focuses on the organization's business risks, that is, risks which can affect a company's profitability and which hold the key to its survival. To analyze this risk, the internal auditor has to look into the working of the company to understand how it operates, and the short and long term business risks …
News -- 2002 April 4;Letter Sent From Charles A. Bowsher To Robert K. Herdman, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Charles A. Bowsher
News -- 2002 April 4;Letter Sent From Charles A. Bowsher To Robert K. Herdman, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Charles A. Bowsher
Association Sections, Divisions, Boards, Teams
Original copied from the POB Web site
News -- 2002 April 4;Letter Sent From Charles A. Bowsher To Robert K. Herdman And Robert J. Kueppers, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Charles A. Bowsher
News -- 2002 April 4;Letter Sent From Charles A. Bowsher To Robert K. Herdman And Robert J. Kueppers, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Charles A. Bowsher
Association Sections, Divisions, Boards, Teams
Original copied from the POB Web site
News -- 2002 January 17;Letter Sent From Charles A. Bowsher To James S. Gerson, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Charles A. Bowsher
News -- 2002 January 17;Letter Sent From Charles A. Bowsher To James S. Gerson, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Charles A. Bowsher
Association Sections, Divisions, Boards, Teams
Original copied from the POB Web site
News-- 2002 January 21;Letter Sent From Charles A. Bowsher To Harvey L. Pitt, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Charles A. Bowsher
News-- 2002 January 21;Letter Sent From Charles A. Bowsher To Harvey L. Pitt, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Charles A. Bowsher
Association Sections, Divisions, Boards, Teams
Original copied from the POB Web site
News -- 2002 January 21;Letter Sent From Charles A. Bowsher To James G. Castellano, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Charles A. Bowsher
News -- 2002 January 21;Letter Sent From Charles A. Bowsher To James G. Castellano, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Charles A. Bowsher
Association Sections, Divisions, Boards, Teams
Original copied from the POB Web site
News-- 2002 January 21;Letter Sent From Charles A. Bowsher To Harvey L. Pitt, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Harvey L. Pitt
News-- 2002 January 21;Letter Sent From Charles A. Bowsher To Harvey L. Pitt, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Harvey L. Pitt
Association Sections, Divisions, Boards, Teams
Original copied from the POB Web site
News -- 2002 January 22;Letter Sent From Harvey L. Pitt To Charles A. Bowsher, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Charles A. Bowsher
News -- 2002 January 22;Letter Sent From Harvey L. Pitt To Charles A. Bowsher, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Charles A. Bowsher
Association Sections, Divisions, Boards, Teams
Original copied from the POB Web site
News -- 2002 January 31;Letter Sent From Charles A. Bowsher To Harvey L. Pitt, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Harvey L. Pitt
News -- 2002 January 31;Letter Sent From Charles A. Bowsher To Harvey L. Pitt, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Harvey L. Pitt
Association Sections, Divisions, Boards, Teams
Original copied from the POB Web site
News -- 2002 March 19;Statement Of The Hon. Charles A. Bowsher Chairman, Public Oversight Board Before The Senate Banking Committee March 19, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Charles A. Bowsher
News -- 2002 March 19;Statement Of The Hon. Charles A. Bowsher Chairman, Public Oversight Board Before The Senate Banking Committee March 19, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Charles A. Bowsher
Association Sections, Divisions, Boards, Teams
Original copied from the POB Web site
News -- 2002 March 19;Statement Of Aulana L. Peters, Member, Public Oversight Board Before The Senate Banking Committee Arch 19, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Aulana L. Peters
News -- 2002 March 19;Statement Of Aulana L. Peters, Member, Public Oversight Board Before The Senate Banking Committee Arch 19, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Aulana L. Peters
Association Sections, Divisions, Boards, Teams
Original copied from the POB Web site
News -- 2002 March 5;Letter Sent From Charles A. Bowsher To John M. Morrissey, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Charles A. Bowsher
News -- 2002 March 5;Letter Sent From Charles A. Bowsher To John M. Morrissey, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Charles A. Bowsher
Association Sections, Divisions, Boards, Teams
Original copied from the POB Web site
News -- 2002 May 1;Resolution Passed By The Public Oversight Board At Is Meeting On May 1, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
News -- 2002 May 1;Resolution Passed By The Public Oversight Board At Is Meeting On May 1, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
Association Sections, Divisions, Boards, Teams
Original copied from the POB Web site
Report On The Transition Oversight Staff's Oversight And Other Activities Conducted Under The Memorandum Of Understanding Dated April 12, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Transition Oversight Staff
Report On The Transition Oversight Staff's Oversight And Other Activities Conducted Under The Memorandum Of Understanding Dated April 12, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Transition Oversight Staff
Association Sections, Divisions, Boards, Teams
Original copied from TOS Web site
Memorandum Of Understanding ("Mou") April 12, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Transition Oversight Staff
Memorandum Of Understanding ("Mou") April 12, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Transition Oversight Staff
Association Sections, Divisions, Boards, Teams
Original copied from TOS Web site
Asb Meeting Minutes, 2002, April 16-17;Auditing Standards Board Approved Highlights, 2002, April 16-17, Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board
Asb Meeting Minutes, 2002, April 16-17;Auditing Standards Board Approved Highlights, 2002, April 16-17, Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Asb Meeting Minutes, 2002, September 10-11;Auditing Standards Boards Approved Highlights, 2002, September 10-11, Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board
Asb Meeting Minutes, 2002, September 10-11;Auditing Standards Boards Approved Highlights, 2002, September 10-11, Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Asb Meeting Minutes, 2002, October 29-31;Auditing Standards Board Approved Highlights, 2002, October 29-31, Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board
Asb Meeting Minutes, 2002, October 29-31;Auditing Standards Board Approved Highlights, 2002, October 29-31, Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Uniform Accountancy Act And Uniform Accountancy Act Rules, Standards For Regulation Including Substantial Equivalency, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Acccountancy
Uniform Accountancy Act And Uniform Accountancy Act Rules, Standards For Regulation Including Substantial Equivalency, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Acccountancy
Association Sections, Divisions, Boards, Teams
No abstract provided.
Markov Models To Estimate And Describe Survival Time And Experience In Cohorts With High Euthanasia Frequency, Giselle Louise Hosgood
Markov Models To Estimate And Describe Survival Time And Experience In Cohorts With High Euthanasia Frequency, Giselle Louise Hosgood
LSU Doctoral Dissertations
Unique to survival analysis of veterinary clinical data is classification of observations from euthanized animals. The first study highlighted limitations of Kaplan-Meier product limit analysis (KM) of veterinary clinical data. Three data sets with different outcome proportions (alive, lost-to-follow-up, dead due to disease, dead due to other, euthanized due to disease, euthanized due to other) were used. Different classifications of observations from euthanized animals caused inconsistent conclusions of significant differences between strata within data sets. At times, ranking of median survival time estimates for strata was reversed. The KM was found inappropriate to evaluate observations from euthanized animals. This finding, …
Asb Meeting Minutes, 2002 ,July 23-24;Auditing Standards Board Approved Highlights, 2002, July 23-24 Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board
Asb Meeting Minutes, 2002 ,July 23-24;Auditing Standards Board Approved Highlights, 2002, July 23-24 Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.