Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- University of Mississippi (33432)
- Singapore Management University (919)
- Al-Muthanna University (576)
- Brigham Young University (479)
- De La Salle University (302)
-
- Universitas Indonesia (286)
- University of Nebraska - Lincoln (199)
- Western Kentucky University (178)
- Walden University (159)
- Illinois State University (138)
- Universitas Padjadjaran (133)
- University of Arkansas, Fayetteville (131)
- Marquette University (119)
- Kennesaw State University (117)
- MMU Press (113)
- Morehead State University (102)
- Liberty University (79)
- Claremont Colleges (72)
- Louisiana State University (63)
- University of South Florida (63)
- University of Richmond (58)
- Technological University Dublin (57)
- University of Dayton (57)
- Bryant University (56)
- University of New Hampshire (56)
- San Jose State University (50)
- Association of Arab Universities (49)
- University of Malaya (48)
- University of Texas Rio Grande Valley (47)
- East Tennessee State University (46)
- Keyword
-
- Etc (1695)
- Questions (1200)
- Accounting -- Examinations (1134)
- American Institute of Certified Public Accountants (1094)
- Accounting firms -- Management (889)
-
- Accounting -- Law and Legislation -- Periodicals (883)
- Taxation -- Law and legislation -- United States (808)
- Books -- Reviews (652)
- American Institute of Accountants (620)
- Manuals (605)
- Accounting (484)
- Finance (450)
- Auditing -- Standards -- United States (422)
- Accounting -- Study and teaching (397)
- Accounting -- Periodicals; Tax planning -- Periodicals (382)
- Ross (364)
- Accounting -- Societies (361)
- Etc. (353)
- Accounting -- Bibliography (339)
- Auditing (339)
- Accounting -- Bibliographies (338)
- Accounting -- Vocational guidance (321)
- Income tax -- United States (251)
- Accountants -- Professional ethics (243)
- Accounting -- Law and legislation -- United States -- States (238)
- Financial statements (238)
- Accounting -- Standards -- United States (230)
- American Association of Public Accountants (213)
- American Institute of Certified Public Accountants. Auditing Standards Board; Minutes; Auditing -- Standards --United States (210)
- Taxation -- United States (209)
- Publication Year
- Publication
-
- Journal of Accountancy (6656)
- Newsletters (4307)
- Association Sections, Divisions, Boards, Teams (2863)
- Guides, Handbooks and Manuals (2623)
- Woman C.P.A. (2397)
-
- Tax Adviser (2054)
- Haskins and Sells Publications (1783)
- Industry Guides (AAGs), Risk Alerts, and Checklists (1455)
- Exposure Drafts, Comment Letters, and Statements of Position (1068)
- Accounting Historians Notebook (949)
- Touche Ross Publications (911)
- Accounting Historians Journal (892)
- Research Collection School Of Accountancy (757)
- American Institute of Accountants (671)
- Muthanna Journal of Administrative and Economics Sciences (576)
- AICPA Committees (487)
- AICPA Professional Standards (458)
- Individual and Corporate Publications (442)
- Honors Theses (432)
- Management Services: A Magazine of Planning, Systems, and Controls (412)
- Faculty Publications (402)
- Federal Publications (398)
- AICPA Annual Reports (334)
- DLSU Business & Economics Review (297)
- Accounting Hall of Fame Brochures (244)
- Publications of Accounting Associations, Societies, and Institutes (243)
- Proceedings of the University of Kansas Symposium on Auditing Problems (226)
- Examinations and Study (203)
- Management Adviser (202)
- State Publications (193)
- Publication Type
- File Type
Articles 7561 - 7590 of 40122
Full-Text Articles in Business
Corporate Governance And Cash Holdings In Listed Non-Financial Firms In Pakistan, Alina Masood, Attaullah Shah
Corporate Governance And Cash Holdings In Listed Non-Financial Firms In Pakistan, Alina Masood, Attaullah Shah
Business Review
In this study, the relationship between corporate cash holdings and corporate governance variables is tested in Pakistan. The sample consists of 309 non-financial firms listed on the Karachi Stock Exchange (KSE) over the time span of 2002 to 2010. The study uses several proxies for corporate governance mechanisms such as percentage ownership held by directors, institutional investors, and five largest shareholders, the existence of audit committees and a measure of concentration of ownership. To avoid omitted variable bias, the study also controls for all well-known determinants of corporate cash holdings (market to-book ratio, growth, size, leverage, R&D investments, cash flow …
Drug Violence In Mexico And Its Impact On The Fiscal Realities Of Border Cities In Texas: Evidence From Rio Grande Valley Counties, Akinloye Akindayomi, Sergio Garcia
Drug Violence In Mexico And Its Impact On The Fiscal Realities Of Border Cities In Texas: Evidence From Rio Grande Valley Counties, Akinloye Akindayomi, Sergio Garcia
School of Accountancy Faculty Publications
This study examines the potential spillover effects of the Mexican drug war and its associated violence on the fiscal realities of the U.S. border counties. Specifically, we study descriptively the data from the Rio Grande Valley (RGV) counties of the state of Texas, placing it within the broader context of all Texas counties, and find initial evidence of possible ‘silver lining’ spilling over from Mexican drug violence to the U.S. border counties’ fiscal positions. Housing activities increase and property tax reliance decreases in RGV counties relative to other Texas counties (both border and non-border). We anticipate that the findings and …
Conservatism And Equity Ownership Of The Founding Family, Shuping Chen, Xia Chen, Qiang Cheng
Conservatism And Equity Ownership Of The Founding Family, Shuping Chen, Xia Chen, Qiang Cheng
Research Collection School Of Accountancy
We investigate the impact of founding family ownership on accounting conservatism. Family ownership is characterised by large, under-diversified equity stake and long investment horizon. These features give family owners both the incentives and the ability to implement conservative financial reporting to reduce legal liability and mitigate agency conflicts with other stakeholders. Since CEOs can have different incentives towards conservatism, we focus on ownership of non-CEO founding family members in our investigation. We find that conservatism increases with non-CEO family ownership, supporting our prediction. This relationship becomes insignificant in family firms with founders serving as CEOs, either due to founder CEOs' …
Pembentukan Keahlian Kejuruan Di Industri Peralatan, Padang Wicaksono, Lionel Priyadi, Oscar Vitriano
Pembentukan Keahlian Kejuruan Di Industri Peralatan, Padang Wicaksono, Lionel Priyadi, Oscar Vitriano
Jurnal Vokasi Indonesia
After 1998 financial crisis, the growth of Indonesian manufactures sector had been dominated by the technology intensive- tools and machinery sub sector. The development of tools and machinery sub-sector should have increased the demand for skilled and specific labors namely vocational high school (VHS) graduates. Nevertheless, the VHS graduates’ roles had relatively been reduced. Despite they have better opportunities to develop their career in the long term, they are less likely to achieve supervisory or higher career level because the diploma or undergraduates workers most likely occupy the level. One of the main factors behind their lower career level prospects …
Manajemen Nyeri Pasien Rawat Jalan Pada Kasushernia Nukleus Pulposus Melalui Core Stability, Elsa Roselina, Safrin Arifin, Hermito Gidion
Manajemen Nyeri Pasien Rawat Jalan Pada Kasushernia Nukleus Pulposus Melalui Core Stability, Elsa Roselina, Safrin Arifin, Hermito Gidion
Jurnal Vokasi Indonesia
Herniated nucleus pulposus (HNP) is a situation where the annulus fibrosus along nucleus pulposus protruding into the spinal canal. HNP patients often complain of back pain radiating to the lower limbs, especially when bending activity. Rehabilitation programs do to help reduce the pain. The aim of this research knew which treatment was more effective among William's Flexion compared to Core Stability in reducing pain for HNP patients. This study used a double-blind experimental design with an alpha value of 5%. The study was conducted at the Clinic “X”. Sample was 18 patients with medical diagnoses HNP undergoing therapy from September …
Perhitungan Biaya Normal Program Pensiunusia Normal Dengan Metode Entry Age Normal (Percent Dollar), Fia Fridayanti Adam
Perhitungan Biaya Normal Program Pensiunusia Normal Dengan Metode Entry Age Normal (Percent Dollar), Fia Fridayanti Adam
Jurnal Vokasi Indonesia
No abstract provided.
Analisa Faktor-Faktor Penentu Budgetary Slack Pada Lembaga Swadaya Masyarakat (Studi Empiris Dengan Menggunakan Structuralequation Modeling), Maria Eurelia Wayan
Analisa Faktor-Faktor Penentu Budgetary Slack Pada Lembaga Swadaya Masyarakat (Studi Empiris Dengan Menggunakan Structuralequation Modeling), Maria Eurelia Wayan
Jurnal Vokasi Indonesia
This study aims to examine the determinants of budgetary slack on NGOs. Tests performed by using Structural Equation Modeling (SEM). This study found evidence that factors budgetary participation, accountability demands, information asymmetry, and the behavior of individual NGOs affect budgetary slack. Also found a correlation between budgetary participation, accountability demands, information asymmetry and the behavior of individual NGOs. This study uses a survey with 210 respondents of the unit of analysis is the individual directors and managers of NGOs.
Pengaruh Traksi Manual Cervical Terhadap Nyeri Leher Akibat Disc Migration, Safrin Arifin
Pengaruh Traksi Manual Cervical Terhadap Nyeri Leher Akibat Disc Migration, Safrin Arifin
Jurnal Vokasi Indonesia
No abstract provided.
Studi Awal Perumusan Indikator Evaluasi Strategikomunikasi Pemasaran 12 Destinasi Wisata Di Jakarta Utara, Sri Rahayu, Endang Setiowati, Amelita Lusia, Diaz Pranita, Priyanto Priyanto, Rahmi Setiawati, Devi Rahmawati
Studi Awal Perumusan Indikator Evaluasi Strategikomunikasi Pemasaran 12 Destinasi Wisata Di Jakarta Utara, Sri Rahayu, Endang Setiowati, Amelita Lusia, Diaz Pranita, Priyanto Priyanto, Rahmi Setiawati, Devi Rahmawati
Jurnal Vokasi Indonesia
No abstract provided.
Mcivor, Wilfred J., B. 1897? (Mss 506), Manuscripts & Folklife Archives
Mcivor, Wilfred J., B. 1897? (Mss 506), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Collection 506. Personal patient ledger (1931-1932) of Dr. W.J. McIvor, a physician practicing at Moseley Hospital in Henderson, Kentucky. Includes an unidentified photograph of a woman and the cover of an 1897 book on writing and engrossing.
The Dynamics Of Business Communication: A Look At Social Media Use In The Workplace, Lindsey Munro
The Dynamics Of Business Communication: A Look At Social Media Use In The Workplace, Lindsey Munro
Honors Theses
This paper reviews the use of social media in a work place setting. Reviews on the history of social media and definitions are initially made to prepare the reader for the language of the paper. The main section of the paper covers the advantages and disadvantages of social media use in the work place from the perspective of inside an organization using a private social media platform. Private social media platforms are referred to as enterprise social media. Enterprise social media has advantages and disadvantages when used for communication in team settings, for individual communication and learning, and for knowledge …
Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Reporting On Engagement Reviews, May 20, 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: Reporting On Engagement Reviews, May 20, 2014, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Breach Of Independence Interpretation, Proposed Interpretation Of The Aicpa Professional Ethics Division, June 16, 2014, Comments Are Requested By September 16, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, June 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Breach Of Independence Interpretation, Proposed Interpretation Of The Aicpa Professional Ethics Division, June 16, 2014, Comments Are Requested By September 16, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, June 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Essays On Non-Gaap Earnings Disclosure, Hangsoo Kyung
Essays On Non-Gaap Earnings Disclosure, Hangsoo Kyung
Dissertations, Theses, and Capstone Projects
Essay1: The U.S. Securities and Exchange Commission (SEC) issued new Compliance and Disclosure Interpretations (CDI) in 2010, relaxing enforcement of Regulation G and Regulation S-K. The nonbinding nature and opaque procedures behind interpretive guidance cast doubt as to whether SEC staff interpretations changed a firm's voluntary disclosure. In this paper, I find that firms more frequently disclose non-GAAP earnings after the issuance of new CDI, suggesting that nonbinding SEC staff interpretations influence corporate disclosure practice. Compared to the pre-CDI period, non-GAAP exclusions are of higher quality in the post-CDI period. The exclusion quality of firms who started to disclose non-GAAP …
Societal Trust And Corporate Tax Avoidance, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo
Societal Trust And Corporate Tax Avoidance, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo
Research Collection School Of Accountancy
Using an international sample of firms and a country-level index for societal trust, we study how differences in trust across countries relate to corporate tax avoidance. Consistent with our prediction, we find strong evidence that societal trust is negatively associated with corporate tax avoidance by firms, even after controlling for other determinants such as home country tax system characteristics. We also explore the effects of three country-level institutional characteristics – level of investor protection, disclosure requirement, and tax enforcement – on the relation between societal trust and tax avoidance. We predict and find that the effects of trust on tax …
Aicpa Audit And Accounting Manual As Of June 1, 2014 : Nonauthoritative Technical Practice Aid, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Audit And Accounting Manual As Of June 1, 2014 : Nonauthoritative Technical Practice Aid, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Technical Practice Aids As Of June 1, 2014, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Technical Practice Aids As Of June 1, 2014, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Corporate Social Responsibility And Stock Price Crash Risk, Yongtae Kim, Haidan Li, Siqi Li
Corporate Social Responsibility And Stock Price Crash Risk, Yongtae Kim, Haidan Li, Siqi Li
Accounting
This study investigates whether corporate social responsibility (CSR) mitigates or contributes to stock price crash risk. Crash risk, defined as the conditional skewness of return distribution, captures asymmetry in risk and is important for investment decisions and risk management. If socially responsible firms commit to a high standard of transparency and engage in less bad news hoarding, they would have lower crash risk. However, if managers engage in CSR to cover up bad news and divert shareholder scrutiny, CSR would be associated with higher crash risk. Our findings support the mitigating effect of CSR on crash risk. We find that …
Aicpa Professional Standards As Of June 1, 2014, Volume 2: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Professional Standards As Of June 1, 2014, Volume 2: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards As Of June 1, 2014, Volume 1: U.S. Auditing Standards-Aicpa (Clarified), Attestation Standards, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Professional Standards As Of June 1, 2014, Volume 1: U.S. Auditing Standards-Aicpa (Clarified), Attestation Standards, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Managers' Pay Duration And Voluntary Disclosures, Qiang Cheng, Young Jun Cho, Jae Bum Kim
Managers' Pay Duration And Voluntary Disclosures, Qiang Cheng, Young Jun Cho, Jae Bum Kim
Research Collection School Of Accountancy
In this paper, we examine the effect of managers’ pay duration on firms’ voluntary disclosures. Pay duration refers to the average period that it takes for managers’ annual compensation to vest. We hypothesize and find that pay duration can incentivize managers to provide more bad news earnings forecasts. This result holds after controlling for the level of stock-based compensation and the endogeneity of pay duration. In addition, we find that the effect of pay duration is more pronounced for firms with weaker governance and for firms with a more opaque information environment, where the marginal benefits of additional disclosures are …
The Triangular Relationship Between Audit Committee Characteristics, Audit Inputs, And Financial Reporting Quality, Jae Bum Kim, Benjamin Segal, Dan Segal, Yoonseok Zang
The Triangular Relationship Between Audit Committee Characteristics, Audit Inputs, And Financial Reporting Quality, Jae Bum Kim, Benjamin Segal, Dan Segal, Yoonseok Zang
Research Collection School Of Accountancy
Using the exogenous reforms to audit committees mandated by the Sarbanes-Oxley Act of 2002 and a difference-in-difference approach, we examine the impact of changes in audit committee attributes (financial expertise, size, and independence) on firms’ audit inputs and financial reporting quality. Firms directly affected by the reforms experienced a larger improvement in audit inputs (measured by audit fees and the appointment of an industry specialist auditor) and a larger increase in financial reporting quality (measured by restatements of financial reports) relative to firms that were already compliant. Importantly, we find that the decline in restatements is not related to the …
Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Reporting On Engagement Reviews, May 20, 2014, Comments Are Exposure Draft (American Institute Of Certified Public Accountants), 2014, May 20, American Institute Of Certified Public Accountants. Peer Review Board
Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Reporting On Engagement Reviews, May 20, 2014, Comments Are Exposure Draft (American Institute Of Certified Public Accountants), 2014, May 20, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Spring Meeting Of Council, May 18-20, 2014, Volume 1, Fairmont Scottsdale Princess, Scottsdale, Arizona, American Institute Of Certified Public Accountants (Aicpa)
Spring Meeting Of Council, May 18-20, 2014, Volume 1, Fairmont Scottsdale Princess, Scottsdale, Arizona, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Spring Meeting Of Council, May 18-20, 2014, Volume 2, Fairmont Scottsdale Princess, Scottsdale, Arizona, American Institute Of Certified Public Accountants (Aicpa)
Spring Meeting Of Council, May 18-20, 2014, Volume 2, Fairmont Scottsdale Princess, Scottsdale, Arizona, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Aicpa Code Of Professional Conduct Effective December 15, 2014 (Early Implementation Permitted). [Contents As Of May 15, 2014], American Institute Of Certified Public Accountants (Aicpa)
Aicpa Code Of Professional Conduct Effective December 15, 2014 (Early Implementation Permitted). [Contents As Of May 15, 2014], American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Auditing Standards Board (Asb), May 13-15, 2014, Meeting Agenda, Las Vegas, Nv, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb), May 13-15, 2014, Meeting Agenda, Las Vegas, Nv, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, May 13-15, 2014, Las Vegas, Nv; Highlights (Asb) Meeting, May 13-15, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, May 13-15, 2014, Las Vegas, Nv; Highlights (Asb) Meeting, May 13-15, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Earnings Management Constraints: An Examination Of The Tradeoff Between Accruals-Based Earnings Management And Classification Shifting, John Abernathy, Brooke Beyer, Eric Rapley
Earnings Management Constraints: An Examination Of The Tradeoff Between Accruals-Based Earnings Management And Classification Shifting, John Abernathy, Brooke Beyer, Eric Rapley
Faculty Articles
Prior literature has investigated three forms of earnings management: real earnings management (REM), accruals earnings management (AEM) and classification shifting. Managers make trade-off decisions among these methods based on the costs, constraints and timing of each strategy. This study investigates whether managers use classification shifting when their ability to use other forms of earnings management is constrained. We find that when REM is constrained by poor financial condition, high levels of institutional ownership and low industry market share, managers are more likely to use classification shifting. Further, we find that when AEM is constrained by low accounting system flexibility and …
Public Accounting, International Standards, And You: A Closer Look On The Impact Of Ifrs And Gaap Convergence, Daniella Lomo
Public Accounting, International Standards, And You: A Closer Look On The Impact Of Ifrs And Gaap Convergence, Daniella Lomo
Honors Scholar Theses
The convergence of US GAAP and IFRS has been significant for the US Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) over the decade. Due to major differences such as with the consolidation model and the special entities (i.e. Research and Development), there are concerns of how the convergence will affect the accounting practice. The US GAAP is known to have more industry-based details than the IFRS, and so it is essential to know what kind of issues lie from industry to industry. Here, our focus is within the life sciences. More specifically, this paper examines …