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Articles 8491 - 8520 of 40127
Full-Text Articles in Business
Information Systems Procurement Process Risk And Control: Insights From A Public Sector Organization, Shan Chi Gary Pan, Manjari Mehta, Poh Sun Seow
Information Systems Procurement Process Risk And Control: Insights From A Public Sector Organization, Shan Chi Gary Pan, Manjari Mehta, Poh Sun Seow
Research Collection School Of Accountancy
This case highlights the specific risks and issues that may be encountered in the information systems (IS) procurement process in a country where bribery and corruption are more common. PSO is a large Indian public sector organization involved in energy-related business. Being financially deprived, PSO relied on government funding to build its infrastructures. Besides the funding support, PSO also inherited the bureaucratic structure and the corruption practices. Lately, PSO was involved in several IS infrastructure and applications upgrading projects and wanted to review its IS procurement process. Does PSO understand the process risks in public IS procurement? Does PSO have …
Construction Contractors With Conforming Changes As Of May 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Construction Contractors With Conforming Changes As Of May 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Life And Health Insurance Entities, With Conforming Changes As Of May 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Life Insurance Audit Guide Task Force
Life And Health Insurance Entities, With Conforming Changes As Of May 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Life Insurance Audit Guide Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Investment Companies, With Conforming Changes As Of May 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountant. Investment Companies Expert Panel
Investment Companies, With Conforming Changes As Of May 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountant. Investment Companies Expert Panel
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Implications Of Being A Highly Rated Organization: Evidence From Four-Star Rated Nonprofits, Qianhua Ling, Daniel G. Neely
Implications Of Being A Highly Rated Organization: Evidence From Four-Star Rated Nonprofits, Qianhua Ling, Daniel G. Neely
Accounting Faculty Research and Publications
This study examines a group of nonprofits rated four stars by Charity Navigator. The purpose is to determine whether this select group of charities exhibits characteristics associated with top charitable organizations, or whether the four-star rating achieved is limited to the more narrow financial metrics employed in the methodology utilized by Charity Navigator. This study finds that organizations rated four stars by Charity Navigator show a lower level of excess cash holdings, report a lower level of compensation expenses and exhibit lower sensitivity of compensation to performance. Financially, these organizations are less vulnerable than their lower rated peers. The results …
External Stakeholders And Internal Controls In Churches, David Myers
External Stakeholders And Internal Controls In Churches, David Myers
Accounting Undergraduate Honors Theses
This paper deals specifically with churches, a subset of religious non-profit organizations chosen due to their near-ubiquity in the United States, specifically how an external organization can affect the internal control environment of a local congregation’s financial system.
Film Financing: Thrilling Scenes And Investing Schemes, Charlotte Moore
Film Financing: Thrilling Scenes And Investing Schemes, Charlotte Moore
Accounting Undergraduate Honors Theses
This thesis discusses investing in independent films and researches whether or not it is a scam by looking at techniques to draw in investors, accounting practices, and professional advice.
Auditing Standards Board (Asb) Meeting, May 1-3, 2012, Boston, Ma, San Juan, Puerto Rico; Highlights (Asb) Meeting, May 1-3, 2012, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, May 1-3, 2012, Boston, Ma, San Juan, Puerto Rico; Highlights (Asb) Meeting, May 1-3, 2012, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
In Search Of A Different Accounting Graduate: Entry-Point Determinants Of Students’ Performance In An Undergraduate Accountancy Degree Programme In Singapore, Poh Sun Seow, Gary Pan, Joanne Tay
In Search Of A Different Accounting Graduate: Entry-Point Determinants Of Students’ Performance In An Undergraduate Accountancy Degree Programme In Singapore, Poh Sun Seow, Gary Pan, Joanne Tay
Research Collection School Of Accountancy
This study investigates the association of prior academic achievement, admission interview, critical thinking, mathematical aptitude, gender and age with successful academic performance in an undergraduate accountancy degree programme at a Singapore university. The purpose of revisiting the determinants of academic performance is twofold: firstly, university accounting education in Singapore has changed greatly since Koh and Koh’s earlier study (1999), so this study examines if determinants previously identified as significant continue to be so in the new setting; secondly, the study tests the usefulness of admission interview in identifying applicants who achieve subsequent academic success. All the data on students’ performance …
Counterparty Responses To Managerial Overconfidence, Paul Hribar, Jaewoo Kim, Ryan Wilson, Holly I-Hwa Yang
Counterparty Responses To Managerial Overconfidence, Paul Hribar, Jaewoo Kim, Ryan Wilson, Holly I-Hwa Yang
Research Collection School Of Accountancy
Existing research links CEO personality traits to a number of corporate decisions including overinvestment, external acquisitions, and earnings management. These findings raise the question of whether counterparties distinguish between differences in individual CEO behavior, and how they respond to it. We focus on two key counterparties – auditors and credit rating agencies – and examine whether audit fees and credit ratings are affected by CEO overconfidence. We find a positive association between audit fees and CEO overconfidence, suggesting that auditors exert more effort or increase the risk premium associated with auditing firms with more overconfident CEOs. We also find a …
Geographic Proximity Between Auditor And Client: How Does It Impact Audit Quality?, Jong-Hag Choi, Jeong-Bon Kim, Aini Qiu, Yoonseok Zang
Geographic Proximity Between Auditor And Client: How Does It Impact Audit Quality?, Jong-Hag Choi, Jeong-Bon Kim, Aini Qiu, Yoonseok Zang
Research Collection School Of Accountancy
Using a large sample of audit client firms, this paper investigates whether and how the geographic proximity between auditor and client affects audit quality proxied by accrual-based earnings quality. We define an auditor as a local auditor (1) if the auditor’s practicing office is located in the same metropolitan statistical area (MSA) as the client's headquarters and (2) if the geographic distance between the two cities where the auditor’s practicing office and the client’s headquarters are located is within 100 kilometers or they are in the same MSA. As predicted, our empirical results are consistent with local auditors providing higher-quality …
Characteristics Of Auditors Reporting Material Weaknesses In Internal Control Over Compliance For Federal Grants, Julie Hyde
Faculty Works
Are auditor characteristics associated with the reporting of a material weakness in internal control over compliance for federal grants?
Checklists And Illustrative Financial Statements For State And Local Governmental Units, April 30, 2012, American Institute Of Certified Public Accountants (Aicpa)
Checklists And Illustrative Financial Statements For State And Local Governmental Units, April 30, 2012, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Aicpa Comment Letter, Re: Pcaob Rulemaking Docket Matter No. 039., American Institute Of Certified Public Accountants. Public Practice And Global Alliances
Aicpa Comment Letter, Re: Pcaob Rulemaking Docket Matter No. 039., American Institute Of Certified Public Accountants. Public Practice And Global Alliances
Association Sections, Divisions, Boards, Teams
No abstract provided.
Honors Banquet, April 26, 2012, University Of Mississippi. Patterson School Of Accountancy
Honors Banquet, April 26, 2012, University Of Mississippi. Patterson School Of Accountancy
State Publications
No abstract provided.
Statement Of Aicpa President And Ceo Barry C. Melancon, Cpa, Cgma, Supporting Xbrl Provisions In H.R. 2146, The Digital Accountability And Transparency Act., Barry C. Melancon
Statement Of Aicpa President And Ceo Barry C. Melancon, Cpa, Cgma, Supporting Xbrl Provisions In H.R. 2146, The Digital Accountability And Transparency Act., Barry C. Melancon
Association Sections, Divisions, Boards, Teams
No abstract provided.
Detecting Fraud In Bankrupt Municipalities Using Benford's Law, Allyn H. Haynes
Detecting Fraud In Bankrupt Municipalities Using Benford's Law, Allyn H. Haynes
Scripps Senior Theses
This thesis explores if fraud or mismanagement in municipal governments can be diagnosed or detected in advance of their bankruptcies by financial statement analysis using Benford’s Law. Benford’s Law essentially states that the distribution of first digits from real world observations would not be uniform, but instead follow a trend where numbers with lower first digits (1, 2…) occur more frequently than those with higher first digits (…8,9). If a data set does not follow Benford’s distribution, it is likely that the data has been manipulated. This widespread phenomenon has been used as a tool to detect anomalies in data …
The Increased Savings Of Cash By United States Firms, Robert M. Zak Jr.
The Increased Savings Of Cash By United States Firms, Robert M. Zak Jr.
Honors Theses
Today, many United States firms are holding nearly double the amount of cash they held in the 1980s. The purpose of this discussion is to interpret and analyze the increase of cash-holdings of United States firms throughout the last 30 years, and to determine exactly how and why firms are holding so much more cash than they used to hold in the past. This discussion conveys significant reasons of why firms throughout the United States are holding more cash, including: a recent drop in on-hand inventories, an increased risk of cash flows for firms, money spent on capital by firms …
Gough, William Henry, 1826-1910 (Sc 275), Manuscripts & Folklife Archives
Gough, William Henry, 1826-1910 (Sc 275), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 275. Record book of William H. Gough, the first sheriff of Meade County, Kentucky, containing notes of court cases and jury lists. Includes notes and diary entries relating to his activities at Mount Merino Seminary in Breckinridge County, and lists of students, 1841-1842.
Tichenor, A. K. (Sc 274), Manuscripts & Folklife Archives
Tichenor, A. K. (Sc 274), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid and scan (Click on "additional files" below) for Manuscripts Small Collection 274. Record book of dry goods purchases in account with J. B. Dyer, a merchant at Sonora, Hardin County, Kentucky.
Barrick, Russell M., Jr. (Sc 273), Manuscripts & Folklife Archives
Barrick, Russell M., Jr. (Sc 273), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid and scan (Click on "additional files" below) for Manuscripts Small Collection 273. Account books, 1859-1861, of a tobacco dealer of Barren County, Kentucky.
Marshall & Cowherd - Greensburg, Kentucky (Sc 271), Manuscripts & Folklife Archives
Marshall & Cowherd - Greensburg, Kentucky (Sc 271), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 271. Account book, 1859-1862, of general merchants at Greensburg, Green County, Kentucky.
Tinsley, Alanson, 1816-1899 (Sc 272), Manuscripts & Folklife Archives
Tinsley, Alanson, 1816-1899 (Sc 272), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 272. Account book, 1860-1861, of a general merchant at Trenton, Todd County, Kentucky.
Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To Internal Revenue Service, Re: Comments On Proposed And Temporary Regulations Under Section 162(A), 168, And 263(A) Regarding Deduction And Capitalization Of Expenditures Related To Tangible Property (Reg-168745-03 And Td 9564) And Revenue Procedures 2012-19 And 2012-20., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee.
Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To Internal Revenue Service, Re: Comments On Proposed And Temporary Regulations Under Section 162(A), 168, And 263(A) Regarding Deduction And Capitalization Of Expenditures Related To Tangible Property (Reg-168745-03 And Td 9564) And Revenue Procedures 2012-19 And 2012-20., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee.
Association Sections, Divisions, Boards, Teams
No abstract provided.
Organizational Ethics In Accounting: A Comparison Of Utilitarianism And Christian Deontological Principles, Katherine Y. Masten
Organizational Ethics In Accounting: A Comparison Of Utilitarianism And Christian Deontological Principles, Katherine Y. Masten
Senior Honors Theses
Within the field of accounting, there never seems to be a lack of conflict between an individual’s morals and the ethical responsibilities an employee has to the company. This paper will demonstrate many of these ethical conflicts within the field of accounting. It will also demonstrate how strong leadership and leaders who adhere to strong values and ethical systems will positively affect the relationship between employees’ ethical values and the application of their moral values to the company. A specific ethical dilemma that arises within accounting tends to be the utilitarian conflict. Since the greater good is accomplished in this …
Accounting Systems Must Grow With Your Company, Michael Lee, Spencer Cobia
Accounting Systems Must Grow With Your Company, Michael Lee, Spencer Cobia
Accountancy Faculty Publications and Presentations
Atlas is a niche company that resells used medical equipment via the Internet. The business has experienced enormous growth each year to date.
Louisville And Nashville Railroad Company (Mss 399), Manuscripts & Folklife Archives
Louisville And Nashville Railroad Company (Mss 399), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Collection 399. Ledger book containing information about road repairs and construction projects on the Louisville and Nashville Railroad line, chiefly in Tennessee and Kentucky. The ledger includes tools and materials used in these projects, a brief account of the work, and information about employees used during the projects.
Ole Miss Accountant – Spring 2012, University Of Mississippi. School Of Accountancy
Ole Miss Accountant – Spring 2012, University Of Mississippi. School Of Accountancy
Ole Miss Accountant
Cover story: Accountancy Steps It Up
Gloria Vollmers Named New Editor Of The Accounting Historians Journal, Academy Of Accounting Historians
Gloria Vollmers Named New Editor Of The Accounting Historians Journal, Academy Of Accounting Historians
Accounting Historians Notebook
Picture of Gloria Vollmers
F.A.C.E.S. (Faculty Academic Community Education Showcase): Professional Growth Experiences In A Career University, Paul J. Colbert, Ph.D.
F.A.C.E.S. (Faculty Academic Community Education Showcase): Professional Growth Experiences In A Career University, Paul J. Colbert, Ph.D.
MBA Faculty Conference Papers & Journal Articles
Institutes of higher education exist for the purpose of developing, fostering, nurturing, and stimulating the intellectual growth and development of students. The core values of a college education provide students conceptual and practical educational opportunities that focus on improving their skills and knowledge. These skills and knowledge translate into purposeful, real-life learning experiences. However, in the academic community, learning is not restricted to students. Faculty, too, must be supported and provided opportunities for personal and professional growth and development. Although professional development is not a novel concept in the education profession, schools often take up the gauntlet, but fall short …