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Articles 8371 - 8400 of 40126
Full-Text Articles in Business
Changing And/Or Funding Opeb Promises: A Typology Of Local Government Responses To Gasb 45 And The Realization Of Opeb Liabilities, Juita-Elena Yusuf, Thomas Musumeci
Changing And/Or Funding Opeb Promises: A Typology Of Local Government Responses To Gasb 45 And The Realization Of Opeb Liabilities, Juita-Elena Yusuf, Thomas Musumeci
School of Public Service Faculty Publications
GASB Statement No. 45 addresses how governmental units account for employees' other post-employment benefits (OPEB), requiring government employers to replace OPEB reporting on a pay-as-you-go basis with an accounting of the cost of current and future benefits. This requirement and the resulting OPEB liability may prompt government employers to reconsider key questions regarding their OPEB provision. The size of the OPEB liability depends on both the benefit promises made to employees and the assets to fund these promises. We propose a typology that defines four approaches for governments to respond to GASB 45 and their OPEB liabilities. These approaches represent …
Reporting Pursuant To The Global Investment Performance Standards; Statement Of Position, 12-1, American Institute Of Certified Public Accountants. Auditing Standards Board
Reporting Pursuant To The Global Investment Performance Standards; Statement Of Position, 12-1, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Raising The Bar, Jiwei Wang
Raising The Bar, Jiwei Wang
Research Collection School Of Accountancy
No abstract provided.
The Triangular Relationship Between Audit Committee Characteristics, Audit Input And Financial Reporting Quality, Jae Bum Kim, Benjamin Segal, Dan Segal, Yoonseok Zang
The Triangular Relationship Between Audit Committee Characteristics, Audit Input And Financial Reporting Quality, Jae Bum Kim, Benjamin Segal, Dan Segal, Yoonseok Zang
Research Collection School Of Accountancy
Using the reforms to audit committees mandated by the Sarbanes-Oxley Act of 2002 and the difference-in-difference approach, we examine the impact of changes in audit committee attributes (financial expertise, size and independence) on the corporate commitment to audit assurance and on the likelihood of financial statement restatements. Firms that were directly affected by the reforms experienced a greater improvement in audit inputs (measured by audit fees and the appointment of an industry specialist auditor) and a larger decline in financial statements restatements relative to firms that had already been compliant. Importantly, we find that the decline in restatements is not …
Sgx Listing Rule 1207(10): Challenges And Opportunities For Caes, See Liang Foo
Sgx Listing Rule 1207(10): Challenges And Opportunities For Caes, See Liang Foo
Research Collection School Of Accountancy
No abstract provided.
Stubblefield, Nathan Bowman, 1860-1928 (Sc 2636), Manuscripts & Folklife Archives
Stubblefield, Nathan Bowman, 1860-1928 (Sc 2636), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid and scans (Click on "Additional Files" below) for Manuscripts Small Collection 2636. Ledger for a grocery run by Nathan Bowman Stubblefield, Murray, Kentucky, which includes brief information related to the Stubblefield Wireless Telephone Company, 1904-1907. Also includes a letter and clipping providing background on Stubblefield.
Comment Letters On Omnibus Proposal, Aicpa Professional Ethics Division, Interpretations And Definitions, September 19, 2012, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Omnibus Proposal, Aicpa Professional Ethics Division, Interpretations And Definitions, September 19, 2012, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Checklists And Illustrative Financial Statements For Corporations, September 20, 2012, American Institute Of Certified Public Accountants (Aicpa)
Checklists And Illustrative Financial Statements For Corporations, September 20, 2012, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Omnibus Proposal, Aicpa Professional Ethics Division, Interpretations And Definitions, September 19, 2012, Comments Are Requested By November 19, 2012; Exposure Draft (American Institute Of Certified Public Accountants), 2012, September 19, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal, Aicpa Professional Ethics Division, Interpretations And Definitions, September 19, 2012, Comments Are Requested By November 19, 2012; Exposure Draft (American Institute Of Certified Public Accountants), 2012, September 19, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Ethical Climate, The Perceived Importance Of Ethics And Social Responsibility, And Earnings Management, Mo Lam
Lingnan Theses
The practice of earnings management not only adversely affects the long-term economic prospects of a particular business enterprise by eroding public confidence in the company, but also may severely undermine the reputation of Hong Kong as an international financial and trading centre. Given the devastating effects of such practices resulting from corporate scandals such as Enron and WorldCom, earnings management has received unprecedented attention in the past decade. The incommensurability between the far-reaching effects of ethical issues relating to earnings management and the paucity of prior research on the subject in Hong Kong triggers my interest to study this topic. …
Auditing Revenue In Certain Industries, With Conforming Changes As Of September 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Auditing Revenue In Certain Industries, With Conforming Changes As Of September 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Internal Control—Integrated Framework: Feedback Questions, September 2012, Committee Of Sponsoring Organizations Of The Treadway Commission
Internal Control—Integrated Framework: Feedback Questions, September 2012, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Mandatory Financial Reporting Environment And Voluntary Disclosure: Evidence From Mandatory Ifrs Adoption, Balakrishnan Karthik, Xi Li, Holly Yang
Mandatory Financial Reporting Environment And Voluntary Disclosure: Evidence From Mandatory Ifrs Adoption, Balakrishnan Karthik, Xi Li, Holly Yang
Research Collection School Of Accountancy
Using the mandatory adoption of International Financial Reporting Standards (IFRS) as an exogenous improvement to mandatory financial reporting, we document evidence supporting a complementary effect between mandatory and voluntary disclosures. We find that firms in countries that adopted IFRS in 2005 experience an increase in both the likelihood and frequency of management earnings forecasts relative to firms in countries that did not mandate IFRS. We also find that the increase in management forecasts is higher in countries where prior local GAAP are more different from IFRS or legal enforcement is stronger. Consistent with the confirmatory role of mandatory reporting, we …
Internal Control—Integrated Framework: Illustrative Tools For Assessing Effectiveness Of A System Of Internal Control, September 2012, Committee Of Sponsoring Organizations Of The Treadway Commission
Internal Control—Integrated Framework: Illustrative Tools For Assessing Effectiveness Of A System Of Internal Control, September 2012, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
White Paper: Preparation As A Nonattest Service: What Does It Mean And Why Should I Care? September 2012, Charles E. Landes
White Paper: Preparation As A Nonattest Service: What Does It Mean And Why Should I Care? September 2012, Charles E. Landes
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Brokers And Dealers In Securities With Conforming Changes As Of September 1, 2012; Audit And Accounting Guide:, American Institute Of Certified Public Accountants (Aicpa)
Brokers And Dealers In Securities With Conforming Changes As Of September 1, 2012; Audit And Accounting Guide:, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Gaming, September 1, 2012: Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Gaming, September 1, 2012: Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Health Care Entities, September 1, 2012; Audit & Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Health Care Entities, September 1, 2012; Audit & Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
The Effect Of Arthur Andersen's Demise On Clients' Audit Fees And Auditor Conservatism: International Evidence, Bin Srinidhi, Mahmud Hossain, Chee Yeow Lim
The Effect Of Arthur Andersen's Demise On Clients' Audit Fees And Auditor Conservatism: International Evidence, Bin Srinidhi, Mahmud Hossain, Chee Yeow Lim
Research Collection School Of Accountancy
Using samples from 12 non-U.S.A. countries, we find that following Arthur Andersen's failure in the United States of America, successor Big-N auditors charged an audit fee premium for ex-Andersen clients compared to existing clients and non-Andersen switch-ins. We show that this audit fee premium is not attributable to the Andersen switch-ins having lower prior earnings quality or lower bargaining power than non-Andersen switch-ins. We also show that ex-Andersen clients exhibit higher earnings quality after the switch than do ongoing clients and other switch-ins. These results suggest that the audit fee premium is attributable to auditor conservatism. Furthermore, we find that …
Internal Control — Integrated Framework: Internal Control Over External Financial Reporting: A Compendium Of Approaches And Examples, September 2012, Committee Of Sponsoring Organizations Of The Treadway Commission
Internal Control — Integrated Framework: Internal Control Over External Financial Reporting: A Compendium Of Approaches And Examples, September 2012, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Comment On Internal Control Over External Financial Reporting And Internal Control-Integrated Framework, Committee Of Sponsoring Organizations Of The Treadway Commission
Comment On Internal Control Over External Financial Reporting And Internal Control-Integrated Framework, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Internal Control—Integrated Framework: Framework And Appendices, September 2012, Committee Of Sponsoring Organizations Of The Treadway Commission
Internal Control—Integrated Framework: Framework And Appendices, September 2012, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
The Impact Of Related Party Sales By Listed Chinese Firms On Earnings Informativeness And Analysts Forecasts, Jiwei Wang, Hongqi Yuan
The Impact Of Related Party Sales By Listed Chinese Firms On Earnings Informativeness And Analysts Forecasts, Jiwei Wang, Hongqi Yuan
Research Collection School Of Accountancy
Using a random sample of 140 of China's listed firms, we show an adverse impact of related party (RP) sales of goods and services on the usefulness of accounting earnings to investors and on the quality of earnings forecasts by financial analysts. Consistent with the contention that RP sales may violate the arm's-length assumption of regular transactions and consequently impair the representational faithfulness and verifiability of accounting data, we find that earnings of firms engaged in RP sales are at least 33% less informative after controlling for factors known to affect earnings informativeness. We also find that financial analysts are …
Do Analysts Understand The Valuation Implications Of Accounting Conservatism When Forecasting Target Prices?, Jae Bum Kim, Alexander Nekrasov, Pervin Shroff, Andreas Simon
Do Analysts Understand The Valuation Implications Of Accounting Conservatism When Forecasting Target Prices?, Jae Bum Kim, Alexander Nekrasov, Pervin Shroff, Andreas Simon
Research Collection School Of Accountancy
Conservatism in earnings does not have a direct impact on the present value of future cash flows. This paper examines whether financial analysts correctly undo the effect of accounting conservatism incorporated in their own earnings forecasts in arriving at their target price forecasts. Based on prior findings, we consider alternative valuation models/heuristics that may be used by analysts to estimate target prices, e.g. the forward P/E and the PEG ratio. Our evidence suggests that analysts fail to fully undo the effect of accounting conservatism embedded in their forecasts of earnings and earnings growth when estimating their target price forecasts. More …
Proposed Statement On Auditing Standards, Omnibus Statement On Auditing Standards—2012; August 31, 2012, Comments Are Requested By October 31, 2012. Exposure Draft (American Institute Of Certified Public Accountants), 2012, August 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, Omnibus Statement On Auditing Standards—2012; August 31, 2012, Comments Are Requested By October 31, 2012. Exposure Draft (American Institute Of Certified Public Accountants), 2012, August 31, 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, Omnibus Statement On Auditing Standards—2012; August 31, 2012, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Omnibus Statement On Auditing Standards—2012; August 31, 2012, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To Douglas H. Shulman, Commissioner, Internal Revenue Service, Re: Need For Irs Resolution To Systemic Irs Incorrect Letters On Form 3520., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee
Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To Douglas H. Shulman, Commissioner, Internal Revenue Service, Re: Need For Irs Resolution To Systemic Irs Incorrect Letters On Form 3520., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Account Book - Bowling Green, Kentucky (Sc 2570), Manuscripts & Folklife Archives
Account Book - Bowling Green, Kentucky (Sc 2570), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 2570. Merchant’s account book, which includes accounts for merchandise due from early residents of Bowling Green and Warren County, Kentucky such as Benjamin Hampton, Jacob Skiles, George Moore, Robert Lucas and Solomon P. Sharp.
Auditing Standards Board (Asb) Meeting, August 16, 2012 Teleconference; Highlights (Asb) Meeting, August 16, 2012, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, August 16, 2012 Teleconference; Highlights (Asb) Meeting, August 16, 2012, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Accounting Standards Board, Conference Call, August 16, 2012 10am – 1pm Eastern, Meeting Agenda, American Institute Of Certified Public Accountants. Auditing Standards Board
Accounting Standards Board, Conference Call, August 16, 2012 10am – 1pm Eastern, Meeting Agenda, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.