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Articles 7501 - 7530 of 40122
Full-Text Articles in Business
ظاهرة الاغراق السلعي واثاره على الاقتصاد العراقي, امل اسمر زبون, فاضل عباس كاظم
ظاهرة الاغراق السلعي واثاره على الاقتصاد العراقي, امل اسمر زبون, فاضل عباس كاظم
Muthanna Journal of Administrative and Economics Sciences
تعد ظاهرة الاغراق السلعي واحدة من التحديات التي تواجه الاقتصاد العراقي ولاسيما بعدعام2003 حيث شهد ت السوق العراقية انفتاحا كبيرا امام السلع المستوردة من مختلف دولالعالم ، وكان لهذه الظاهرة الغير مخطط لها اثر كبير على الاقتصاد العراقي في جوانبه المختلفة فقد ادت الى تراجع القطاع الصناعي والقطاع الزراعي وتزايد معدلات البطالة وزيادة الميل نحو الاستهلاك عما كان عليه سابقا وقد ساهم في استشراء هذه الظاهره هو عدم وجود قوانين تنظم الاستيراد، والضعف الواضح في اجهزة الرقابه فضلا عن تأخر الحكومات المتعاقبه في وضع الحلول لهذه الظاهره.
A Literature Review Of The Impact Of Extracurricular Activities Participation On Students' Academic Performance, Poh Sun Seow, Gary Pan
A Literature Review Of The Impact Of Extracurricular Activities Participation On Students' Academic Performance, Poh Sun Seow, Gary Pan
Research Collection School Of Accountancy
Extracurricular activities (ECA) have become an important component of students’ school life and many schools have invested significant resources on extracurricular activities. The authors suggest three major theoretical frameworks (zero-sum, developmental, and threshold) to explain the impact of ECA participation on students’ academic performance. The authors urge researchers to conduct future research on the impact of ECA participation so as to extend the stream of research in the accounting education literature on determinants of students’ academic performance.
Raising The Bar: Trends In Implementing Productivity Initiatives In The Finance And Accounting Function, Clarence Goh
Raising The Bar: Trends In Implementing Productivity Initiatives In The Finance And Accounting Function, Clarence Goh
Research Collection School Of Accountancy
Faced with a tightening labour supply, raising productivity has become an increasingly important issue for manybusinesses in Singapore. To understand how this impacts the finance and accounting functions of businesses,the Institute of Singapore Chartered Accountants (ISCA) collaborated with Robert Half to survey over 550senior finance executives in Singapore and also the region to understand the focus of finance and accountingfunctions of businesses regarding raising productivity of these departments or functional units.
Internal Control And Operational Efficiency, Qiang Cheng, Beng Wee Goh, Jae Bum Kim
Internal Control And Operational Efficiency, Qiang Cheng, Beng Wee Goh, Jae Bum Kim
Research Collection School Of Accountancy
In this study, we examine whether and how internal control over financial reporting affects firmoperational efficiency. We find that operational efficiency, derived from the frontier analysis, issignificantly lower among firms with material weaknesses in internal control relative to firmswithout such weaknesses. We document some evidence suggesting that effective internal controlleads to greater operational efficiency through reducing the likelihood of misappropriation ofcorporate resources and through enhancing the quality of internal reports for decision making.We also document that smaller firms benefit more from having effective internal control in termsof operational efficiency. In addition, we find that the market appears to understand the …
Checklists And Illustrative Financial Statements For Corporations, September 30, 2014, American Institute Of Certified Public Accountants (Aicpa)
Checklists And Illustrative Financial Statements For Corporations, September 30, 2014, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Miller, John A., Sr., 1840-1905 (Mss 514), Manuscripts & Folklife Archives
Miller, John A., Sr., 1840-1905 (Mss 514), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Collection 514. Receipts, correspondence, bills of lading ledger, 1870-1874, and account book, 1864-1866, for Miller’s jewelry businesses in Alton, Illinois and Paducah, Kentucky. Miller later operated a jewelry store in Cairo, Illinois.
Aicpa Code Of Professional Conduct Effective December 15, 2014 (Early Implementation Permitted). [Contents As Of September 24, 2014], American Institute Of Certified Public Accountants (Aicpa)
Aicpa Code Of Professional Conduct Effective December 15, 2014 (Early Implementation Permitted). [Contents As Of September 24, 2014], American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Accounting For Derivative Instruments And Hedging Activities, Veliota Drakopoulou
Accounting For Derivative Instruments And Hedging Activities, Veliota Drakopoulou
Business Administration - Worldwide
The goal of this research was to investigate the reasons behind the plethora of amendments of the FASB Accounting Pronouncements for Financial Instruments from 2002 to 2008. Entities have communicated their apprehensions that the existent disclosure requirements in SFAS No. 133, “Accounting for Derivative Instruments and Hedging Activities”, do not furnish sufficient input about how derivative and hedging activities influence an entity’s financial position, financial performance, and cash flows. Correspondently, in 2008 the FASB issued Statement No. 161, “Disclosures about Derivative Instruments and Hedging Activities—an amendment of FASB Statement No. 133”. The purpose of the study was to investigate the …
Comment Letters On Proposed Statement On Standards For Attestation Engagements, September 18, 2014, Comments Are Requested By December 18, 2014; Reporting On An Examination Of Controls At A Service Organization Relevant To User Entities’ Internal Control Over Financial Reporting: Clarification And Recodification, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Standards For Attestation Engagements, September 18, 2014, Comments Are Requested By December 18, 2014; Reporting On An Examination Of Controls At A Service Organization Relevant To User Entities’ Internal Control Over Financial Reporting: Clarification And Recodification, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Standards For Attestation Engagements, September 18, 2014, Comments Are Requested By December 18, 2014; Reporting On An Examination Of Controls At A Service Organization Relevant To User Entities’ Internal Control Over Financial Reporting: Clarification And Recodification; Exposure Draft (American Institute Of Certified Public Accountants), 2014, September 18, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards For Attestation Engagements, September 18, 2014, Comments Are Requested By December 18, 2014; Reporting On An Examination Of Controls At A Service Organization Relevant To User Entities’ Internal Control Over Financial Reporting: Clarification And Recodification; Exposure Draft (American Institute Of Certified Public Accountants), 2014, September 18, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards, An Audit Of Internal Control Over Financial Reporting That Is Integrated With An Audit Of Financial Statements, September 10, 2014, Comments Are Requested By December 10, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, September 10, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, An Audit Of Internal Control Over Financial Reporting That Is Integrated With An Audit Of Financial Statements, September 10, 2014, Comments Are Requested By December 10, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, September 10, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, An Audit Of Internal Control Over Financial Reporting That Is Integrated With An Audit Of Financial Statements, September 10, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, An Audit Of Internal Control Over Financial Reporting That Is Integrated With An Audit Of Financial Statements, September 10, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Board Interlocks And The Diffusion Of Disclosure Policy, Ye Cai, Dan S. Dhaliwal, Yongtae Kim, Carrie Pan
Board Interlocks And The Diffusion Of Disclosure Policy, Ye Cai, Dan S. Dhaliwal, Yongtae Kim, Carrie Pan
Accounting
We examine whether board connections through shared directors influence firm disclosure policies. To overcome endogeneity challenges, we focus on an event that represents a significant change in firm disclosure policy: the cessation of quarterly earnings guidance. Our research design allows us to exploit the timing of director interlocks and therefore differentiate the director interlock effect on disclosure policy contagion from alternative explanations, such as endogenous director-firm matching or strategic board stacking. We find that firms are more likely to stop providing quarterly earnings guidance if they share directors with previous guidance stoppers. We also find that director-specific experience from prior …
Health Care Entities, September 1, 2014; Audit & Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Health Care Entities, September 1, 2014; Audit & Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Gaming, September 1, 2014: Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Gaming, September 1, 2014: Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Special Considerations In Auditing Financial Instruments, September 1, 2014; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)
Special Considerations In Auditing Financial Instruments, September 1, 2014; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Assessing And Responding To Audit Risk In A Financial Statement Audit; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)
Assessing And Responding To Audit Risk In A Financial Statement Audit; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Family Firm Research: A Review, Qiang Cheng
Family Firm Research: A Review, Qiang Cheng
Research Collection School Of Accountancy
This article reviews family firm studies in the finance and accounting literature, primarily those conducted using data from the United States and China. Family owners have unique features such as concentrated ownership, long investment horizon, and reputation concerns. Given the distinguishing features of family ownership and control, family firms face unique agency conflicts. We discuss the agency problems in family firms and review the findings of recent family firm studies. We call for more research to understand the unique family effects and encourage more research on Chinese family firms. Part I of the article discusses the fundaments of family firms: …
Do Loan Loss Reserves Behave Like Capital? Evidence From Recent Bank Failures, Jeffrey Ng, Sugata Roychowdhury
Do Loan Loss Reserves Behave Like Capital? Evidence From Recent Bank Failures, Jeffrey Ng, Sugata Roychowdhury
Research Collection School Of Accountancy
Regulatory capital guidelines allow for loan loss reserves to be added back as capital. The evidence in this paper suggests that the influence of loan loss reserves added back as regulatory capital (hereafter referred to as “add-backs”) on bank risk cannot be explained by either economic principles underlying the notion of capital, or accounting principles underlying the recording of reserves. Specifically, we observe that in sharp contrast to the economic notion of capital as a buffer against bank failure risk, add-backs are positively associated with the risk of bank failure during the recent economic crisis. Further the positive association of …
Comment Letters On Omnibus Proposal Of Revised Interpretations, August 29, 2014, Merican Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Omnibus Proposal Of Revised Interpretations, August 29, 2014, Merican Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Omnibus Proposal Of Revised Interpretations, August 29, 2014 Comments Are Requested By October 29, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, August 29, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal Of Revised Interpretations, August 29, 2014 Comments Are Requested By October 29, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, August 29, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Hays, Joseph Stephen, B. 1956 - Collector (Mss 510), Manuscripts & Folklife Archives
Hays, Joseph Stephen, B. 1956 - Collector (Mss 510), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Collection 510. Correspondence, business records, account books, and miscellaneous personal papers of members of the Allen, Barner, Savage and Mallory families of Edmonson, Hart and Warren counties in Kentucky.
Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Preparation Of Financial Statements Performed Under Ssars And The Impact On The Scope Of Peer Review, August 18, 2014, American Institute Of Certified Public Accountants. Peer Review Board
Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Preparation Of Financial Statements Performed Under Ssars And The Impact On The Scope Of Peer Review, August 18, 2014, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Preparation Of Financial Statements Performed Under Ssars And The Impact On The Scope Of Peer Review, August 18, 2014, Comments Are Requested By October 31, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, August 18, American Institute Of Certified Public Accountants. Peer Review Board
Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Preparation Of Financial Statements Performed Under Ssars And The Impact On The Scope Of Peer Review, August 18, 2014, Comments Are Requested By October 31, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, August 18, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Improving Organizational Financial Outcomes Through Flexible Leadership, Mary Kay Copeland
Improving Organizational Financial Outcomes Through Flexible Leadership, Mary Kay Copeland
Business Faculty/Staff Publications
The importance of both managing and leading is not a new concept. What is lacking is how each is interrelated, what components of each are critical and what combination of leadership and management skills can lead to improved leader effectiveness and organizational financial performance. The Flexible Leadership Theory (FLT) posits that key executives that are flexible leaders are: (a) more effective leaders and (b) able to strategically lead their organizations to achieve greater financial outcomes (Yukl, 2005, 2008). To date, a measurement tool to assess a leader’s propensity to be a flexible leader has not been developed and validated. This …
Here Comes The Auditor!, Annetta M. Gibson
Here Comes The Auditor!, Annetta M. Gibson
Faculty Publications
A slide presentation given at the Inter-American Division Seminar in August of 2014
A Research Framework For Measuring Multiple Bottom Lines, Mary Kay Copeland
A Research Framework For Measuring Multiple Bottom Lines, Mary Kay Copeland
Business Faculty/Staff Publications
This paper presents a proposed framework for measuring multiple bottom lines (MBLs). MBL is a term that describes a company’s desire to not only measure its financial bottom line, but additionally create measures for important, non-financial initiatives and outcomes. The MBL concept evolved as corporate citizenship advocates argued that simply measuring a entity’s bottom line to determine whether the company was successful was not sufficient. Corporate Social Responsibility advocates argued that to truly measure a company’s achievements, the full impact of their efforts on society and the environment also needed to be computed. It was argued that each area of …
Accounting Hall Of Fame: William R. Kinney, Jr., Remarks, Citation & Response, Atlanta, Georgia, August 4, 2014, American Accounting Association
Accounting Hall Of Fame: William R. Kinney, Jr., Remarks, Citation & Response, Atlanta, Georgia, August 4, 2014, American Accounting Association
Accounting Hall of Fame Brochures
No abstract provided.
Accounting Hall Of Fame: Abraham J. Briloff, Remarks, Citation & Response, Atlanta, Georgia, August 4, 2014, American Accounting Association
Accounting Hall Of Fame: Abraham J. Briloff, Remarks, Citation & Response, Atlanta, Georgia, August 4, 2014, American Accounting Association
Accounting Hall of Fame Brochures
No abstract provided.
Smu In Partnership With Tax Academy Of Singapore Launches New Centre For Excellence In Taxation, Singapore Management University
Smu In Partnership With Tax Academy Of Singapore Launches New Centre For Excellence In Taxation, Singapore Management University
SMU Press Releases and News
In collaboration with the Tax Academy of Singapore, and with the support of the Inland Revenue Authority of Singapore, the Singapore Management University has launched the SMU-TA Centre for Excellence in Taxation (SMU-TA CET) today. The SMU-TA CET represents a major new initiative in research addressing international and regional tax issues and taxation policies. It is the first research centre of its kind in Singapore. The aim of the Centre is to produce highly robust research in international and regional tax issues for policy-development and engagement of the international tax community.