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Full-Text Articles in Business

Fall Meeting Of Council, October 19-21, 2015, Kapalua, Maui, Hi, Volume 1-Continued, American Institute Of Certified Public Accountants. Council Oct 2015

Fall Meeting Of Council, October 19-21, 2015, Kapalua, Maui, Hi, Volume 1-Continued, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.


Fall Meeting Of Council, October 19-21, 2015, Kapalua, Maui, Hi, Volume 2, American Institute Of Certified Public Accountants. Council Oct 2015

Fall Meeting Of Council, October 19-21, 2015, Kapalua, Maui, Hi, Volume 2, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.


Is Institutional Ownership Related To Corporate Social Responsibility? The Nonlinear Relation And Its Implication For Stock Return Volatility, Maretno Harjoto, Hoje Jo, Yongtae Kim Oct 2015

Is Institutional Ownership Related To Corporate Social Responsibility? The Nonlinear Relation And Its Implication For Stock Return Volatility, Maretno Harjoto, Hoje Jo, Yongtae Kim

Accounting

This study examines the relation between corporate social responsibility (CSR) and institutional investor ownership, and the impact of this relation on stock return volatility. We find that institutional ownership does not strictly increase or decrease in CSR; rather, institutional ownership is a concave function of CSR. This evidence suggests that institutional investors do not see CSR as strictly value-enhancing activities. Institutional investors adjust their percentage of ownership when CSR activities go beyond the perceived optimal level. Employing the path analysis, we also examine the mediating effect of institutional ownership on the relation between CSR and stock return volatility. We find …


Auditing Standards Board (Asb), October 13-15, 2015, Meeting Agenda, New Orleans, La, American Institute Of Certified Public Accountants. Auditing Standards Board Oct 2015

Auditing Standards Board (Asb), October 13-15, 2015, Meeting Agenda, New Orleans, La, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Auditing Standards Board (Asb) Meeting Highlights October 13-15, 2015 New Orleans, La, American Institute Of Certified Public Accountants. Auditing Standards Board Oct 2015

Auditing Standards Board (Asb) Meeting Highlights October 13-15, 2015 New Orleans, La, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Academy Of Accounting Historians Business Meeting At The 2015 Annual Conference Of The American Accounting Association. Minutes, Stephanie D. Moussalli Oct 2015

Academy Of Accounting Historians Business Meeting At The 2015 Annual Conference Of The American Accounting Association. Minutes, Stephanie D. Moussalli

Accounting Historians Notebook

At the 2015 Annual Conference of the American Accounting Association Hyatt Regency Hotel, Chicago, IL, West Tower/Bronze Level/Water Tower Rm Sunday, August 9, 2015 7:00 PM to 8:00 PM


Mississippi Spurs Tax History Research, Andrew D. Sharp Oct 2015

Mississippi Spurs Tax History Research, Andrew D. Sharp

Accounting Historians Notebook

This study found no linkage in Vicksburg, Natchez and Mobile between the jib window architectural feature and property tax avoidance during the antebellum period. Jib windows were not utilized to avoid a tax on the number of doors.


Sarah A. Holmes Awarded Life Membership Oct 2015

Sarah A. Holmes Awarded Life Membership

Accounting Historians Notebook

The Academy was honored to name Sarah A. Holmes a Life Member of the Academy for her extensive involvement with the Academy, her successful career and her support of accounting history research.


Alan Sangster Receives 2015 Hourglass Award Oct 2015

Alan Sangster Receives 2015 Hourglass Award

Accounting Historians Notebook

Alan Sangster is Professor of Accounting Education at Griffith University, Australia and a visiting professor at the University of Minho, Portugal. He is a qualified chartered accountant and holds a bachelor degree in business studies, a master degree in operational research, and a doctorate in accounting education.


Zeff And Camfferman Publish New Book On Formation Of International Accounting Standards Oct 2015

Zeff And Camfferman Publish New Book On Formation Of International Accounting Standards

Accounting Historians Notebook

From 2001 to 2011, the International Accounting Standards Board (IASB) and its International Financial Reporting Standards (IFRS) acquired a central position in the practice and regulation of financial reporting around the world. A new book coauthored by Rice’s Stephen Zeff and Dutch accounting professor Kees Camfferman explores and chronicles the board’s rise to prominence, which has been accompanied by vivid political debates about its governance and accountability.


Academy Holds Annual Business Meeting And Ice Cream Social At The American Accounting Association Annual Meeting In Chicago Oct 2015

Academy Holds Annual Business Meeting And Ice Cream Social At The American Accounting Association Annual Meeting In Chicago

Accounting Historians Notebook

Photographs of meeting


Tonya K. Flesher Receives 2015 Thomas J. Burns Biographical Research Award Oct 2015

Tonya K. Flesher Receives 2015 Thomas J. Burns Biographical Research Award

Accounting Historians Notebook

Tonya K. Flesher is the A thur Andersen Professor of Accountancy in the Patterson School of Accountancy at the University of Mississippi. She is a past president of the Academy of Accounting Historians and former Dean of the School of Accountancy.


Congratulations Life Member, Barbara Merino, Receives Public Interest Section Accounting Exemplar Award At 2015 Aaa Annual Meeting In Chicago Oct 2015

Congratulations Life Member, Barbara Merino, Receives Public Interest Section Accounting Exemplar Award At 2015 Aaa Annual Meeting In Chicago

Accounting Historians Notebook

The Public Interest Section Accounting Exemplar Award is given to either an accounting educator or an accounting practitioner (broadly defined) who has made notable contributions to professionalism and ethics in accounting education and/or practice.


Academy Member Spotlight: Robert H. Colson Oct 2015

Academy Member Spotlight: Robert H. Colson

Accounting Historians Notebook

Robert H. Colson is distinguished lecturer in the Stan Ross Department of Accountancy at Baruch College CUNY, New York, New York.


2014 Best Paper Award To Fleischman, Tyson And Oldroyd Oct 2015

2014 Best Paper Award To Fleischman, Tyson And Oldroyd

Accounting Historians Notebook

Best paper: “The U.S. Freedman’s Bureau in Post Civil War Reconstruction”


James Mckinney Receives 2015 Innovation In Accounting History Education Award Oct 2015

James Mckinney Receives 2015 Innovation In Accounting History Education Award

Accounting Historians Notebook

James McKinney, a Clinical Professor of Accounting and Information Assurance at the Robert H. Smith School of Business at the University of Maryland is an award winning author of accounting research, teacher, and student organization faculty advisor.


Robertson And Funnell Awarded 2015 Barbara D. Merino Award For Excellence In Accounting History Publication Oct 2015

Robertson And Funnell Awarded 2015 Barbara D. Merino Award For Excellence In Accounting History Publication

Accounting Historians Notebook

Accounting by the First Public Company: The Pursuit of Supremacy Published by Routledge, NY, in 2014.


Behind The Painting By A.C. Littleton In Shanghai, Academy Of Accounting Historians, James L. Chan Oct 2015

Behind The Painting By A.C. Littleton In Shanghai, Academy Of Accounting Historians, James L. Chan

Accounting Historians Notebook

On June 2, 2015, I was given a tour of the China Accounting Museum (opened in November 2013) at the Lixin School of Accounting in Shanghai. In its International Hall, I came face to face with an oil painting by A.C. Littleton, “my” Littleton. Perhaps in a breach of protocol, I requested my host, Professor Song Xiaoming, to take the painting down from the wall to verify the authenticity of my claim. “There is a word ‘Wood’ on the backside,” I told him. He obliged: sure enough, inscribed in pencil were the words “after Robert Wood”. I explained that Littleton …


2014 Best Paper Award For Excellence Garen Markarian Oct 2015

2014 Best Paper Award For Excellence Garen Markarian

Accounting Historians Notebook

Best paper: "The Crisis and Fair Values: Echoes of Early Twentieth Century Debates?"


2014 Best Paper Award For Excellence Schultz And Hollister Oct 2015

2014 Best Paper Award For Excellence Schultz And Hollister

Accounting Historians Notebook

Best paper: "The Delaware and Hudson Canal Company: Forming, Financing and Reporting on an Early 19th Century Corporation."


Call For Papers Oct 2015

Call For Papers

Accounting Historians Notebook

First International Seminar of Accounting History, Siena, December 3-4, 2015;14th World Congress of Accounting Historians, Pescara, Italy, June 25-27, 2016; Accounting History: Call for papers, Accounting History and the Enlightenment


Accounting Historians Notebook, 2015, Vol. 38, No. 2 (October) [Whole Issue] Oct 2015

Accounting Historians Notebook, 2015, Vol. 38, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

October issue


In Memorium: Former Director Of Aah Alabama Corporation Robert Kee (1945-2015) Oct 2015

In Memorium: Former Director Of Aah Alabama Corporation Robert Kee (1945-2015)

Accounting Historians Notebook

Dr. Robert Carl "Bob" Kee, age 70, of Tuscaloosa, passed away on October 1, 2015, at Hospice of West Alabama.


President’S Message, Massimo Sargiacomo Oct 2015

President’S Message, Massimo Sargiacomo

Accounting Historians Notebook

Two years have passed by quickly just like a Ferrari on the roadway. My presidential term is going to finish very soon.


Three Recipients Of 2015 Margit F. And Hanns Martin Schoenfeld Scholarship Awards Oct 2015

Three Recipients Of 2015 Margit F. And Hanns Martin Schoenfeld Scholarship Awards

Accounting Historians Notebook

Liesel Klemcke is an accounting doctor al student at Stockholm Business School and is interested in studying the history of the financial statement user, financial reporting and the history of the capital markets.Sebastian Hoffmann r ecently accepted an offer fr om the University of Edinburgh Business School as a Lecturer in Accounting. Tânia Nunes is a doctor al student of Accounting at the University of Sao Paulo (FEA-USP, Brazil).


Audit Of Internal Control Over Financial Reporting That Is Integrated With An Audit Of Financial Statements; Statement On Auditing Standards, 130, American Institute Of Certified Public Accountants. Auditing Standards Board Oct 2015

Audit Of Internal Control Over Financial Reporting That Is Integrated With An Audit Of Financial Statements; Statement On Auditing Standards, 130, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Nevada Continues To Lead Delaware And All Other States And Jurisdictions In 2014 Securities And Exchange Commission Trading Suspensions, Anthony J. Cataldo Ii, Xi (Cici) Cheng, Paul Christ, Thomas Miller Oct 2015

Nevada Continues To Lead Delaware And All Other States And Jurisdictions In 2014 Securities And Exchange Commission Trading Suspensions, Anthony J. Cataldo Ii, Xi (Cici) Cheng, Paul Christ, Thomas Miller

Accounting Faculty Publications

No abstract provided.


How Risky Are Your Lease Vs. Buy Decisions?, Thomas Zeller, Brian Stanko, Andrew D. Tressler Oct 2015

How Risky Are Your Lease Vs. Buy Decisions?, Thomas Zeller, Brian Stanko, Andrew D. Tressler

School of Business: Faculty Publications and Other Works

Adding risk analysis to your lease vs. buy analytics can make the decision process more involved, but it is worth the effort strategically. To accomplish this, you need to create a comparable analysis that estimates the risk in a lease vs. buy decision. With a few additional steps in the present value analytics, you can develop comparable information to capture the risk of one option over another and manage expectations.


Navigating The “Patent-Cliff”: The Role Of Corporate Real Estate In The Life Science Industry, Clarence Goh Oct 2015

Navigating The “Patent-Cliff”: The Role Of Corporate Real Estate In The Life Science Industry, Clarence Goh

Research Collection School Of Accountancy

The Life Science industry is standing on the edge of a “patent cliff.” In 2015, the world’s biggest pharmaceutical firms stand to lose up to US$47.5 billion in revenues from the expiry of the patents of some of their biggest blockbuster drugs. For example, Celebrex – an arthritis drug which contributed almost US$3 billion to Pfizer’s revenues in 2014 – is set to see its patent expire later this year, opening it up to competition from “generic” alternatives which are often sold at much cheaper prices.


Data And Analytics In Corporate Real Estate: The Importance Of Talent, Clarence Goh Oct 2015

Data And Analytics In Corporate Real Estate: The Importance Of Talent, Clarence Goh

Research Collection School Of Accountancy

Data and analytics are set to play a more pivotal role incorporate real estate (CRE) over the next three years.As organizations recognize that data-driven insights candramatically improve decision making across a broadrange of business functions, they are seeking to capitalizeon and incorporate data and analytics in their CREprocesses.