Business Commons^™

State And Local Governmental Developments - 2012; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Understanding The Responsibilities Of Auditors For Audits Of Group Financial Statements, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Codification Of Statements On Standards For Accounting And Review Services As Of January 2012, Numbers 1 To 20, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Aicpa Professional Standards As Of June 1, 2012, Volume 3: 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, 2012, Volume 1: U.S. Auditing Standards-Aicpa, Attestation Standards, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Financial Institutions Industry Developments : Including Depository And Lending Institutions And Brokers And Dealers In Securities, 2012-13; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Financial Institutions Industry Developments : Including Depository And Lending Institutions And Brokers And Dealers In Securities, 2011-12; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Current Accounting Issues And Risks For Financial Management And Reporting–2012 /13; Financial Reporting Alert, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

General Accounting And Auditing Developments, 2012/13; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Independence And Ethics Developments - 2012/13; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Not-For-Profit Entities-- Accounting Issues And Risks - 2012 : Strengthening Financial Management And Reporting; Financial Reporting Alert, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

A Closer Look At Firm--Group "Closeness", Jonathan Ross

Theses and Dissertations--Accountancy

Firm closeness or comparability is an important concept to investors. Knowing that two firms have been historically close and observing an information announcement by one of the firms gives the investor cues as to the future performance of the other firm. Furthermore, from a methodological point of view, researchers commonly control for firm--group closeness by using industrial classification schemes such as the SIC. To the extent that these schemes group dissimilar firms, the advantage of using these schemes is undermined. This paper more formally examines the comparability concept and develops two new measures of firm--group accounting closeness. Both measures are …

أهمية استخدام نظام محاسبة التكاليف على أساس الأنشطة ( Abc ) في الشركات الصناعية العراقية: دراسة تطبيقية في الشركة العامة للزيوت النباتية (مصنع المأمون), قاسم محمد عبدالله

Muthanna Journal of Administrative and Economics Sciences

هدفت الدراسة الى التعرف على مدى مقومات تطبيق نظام ABC في بيئة الشركات الصناعية العراقية / شركة الزيوت النباتية (مصنع المأمون) لغرض تطبيق نموذج جديد لحساب تكاليف الشركات كبديل عن الانظمة التقليدية المعمول بها حالياً وان هذه الطريقة تسمى حساب ” التكاليف المبنية على الانشطة ” ولقد اثبتت الطريقة الحديثة جدوى عالية وقدرة فائقة على وصف الواقع بطريقة ادق من الطرق التقليدية مما يسهل من الاجراءات المناسبة لتقليل التكلفة والتحكم بها . أظهرت نتائج الدراسة ان استخدام نظام ABC سيساعد في استبعاد الانشطة غير المجدية التي لا تضيف اي قيمة للمنتج النهائي وعدم ضمان دقة احتساب التكاليف . ان اهم …

مدى ملائمة النظام المحاسبي الفندقي لمتطلبات نظام التحاسب الضريبي (دراسة تطبيقي فندق الديار السياحي), ناظم حسن عبد السيد

Muthanna Journal of Administrative and Economics Sciences

يشهد قطاع السياحة بنشاطاته المختلفة تطورا وأهتمامآ ملحوظا، وتعد الصناعة الفندقية من أهم الفعاليات السياحية عالميا وهذا ناتج من مساهمتها في اقتصاديات الدول من حيث المساهمة في الدخل المحلي وتحصيل العملات الأجنبية.يهدف البحث إلى عرض نظام محاسبي فندقي يتلاءم مع نظام التحاسب الضريبي فضلا عن التعريف بمفهوم المحاسبة الفندقية والعلاقة بين المحاسبة والضريبة ، ويختتم الباحث عمله بمجموعة من الاستنتاجات والتوصيات .

التحديات التي تواجه مهنة المحاسبة والتدقيق في إطار عناصر البيئة التقنية الحديثة وآثرها على جودة وموثوقية المعلومات المحاسبية, ناظم شعلان جبار

Muthanna Journal of Administrative and Economics Sciences

أصبح العصر الحالي هو عصر المعلومات وأنظمتها والبحث عن أفضل استخداماتها بأقل تكلفة ووقت, ولقد ازدادت في السنوات الأخيرة قدرة نظام المعلومات المحاسبية على الوفاء بالاحتياجات المطلوبة من المعلومات وذلك نتيجة لتحسن وسائل القياس وتشغيل وتحليل المعلومات باستخدام أنظمة الكمبيوتر المتطورة، إذ اتجهت معظم الشركات إلى تصميم أنظمة معلومات محاسبية بمواصفات محددة، وخاصة في ظل تكنولوجيا المعلومات، وذلك بهدف السيطرة على الكم الهائل من المعلومات الضرورية في تلك الشركات وضمان موثوقية كبيرة لها. ويعتبر استخدام تكنولوجيا المعلومات في تدقيق الحسابات من القضايا المعاصرة التي انبثقت عن إدراك مدققي الحسابات لأهمية مثل هذا الاستخدام لما يوفره من مساعدة في اختيار عينة …

2012 Spring Meeting Of Council, 125th Anniversary Celebration, American Institute Of Certified Public Accountants. Council

AICPA Annual Reports

No abstract provided.

Will It Be A Tough Year?, Daniel D. Selby, W. Darrell Walden

Accounting Faculty Publications

While there may be some glimmers of hope about a turnaround to the U.S. economy, such as decreasing unemployment, Virginia CPAs aren't betting on a huge recovery in the next year.

The second annual VSCPA Economic Outlook Survey reveals Virginia CPAs are more pessimistic about the United States and Virginia economies than they were last year, but they are actually more optimistic about Virginia's economy compared to the United States as a whole. Likewise, VSCPA members continue to feel good about the economic outlook in Virginia relative to neighboring states.

Disclosure And Cross-Listing: Evidence From Asia-Pacific Firms, Li Li Eng, Qianhua Ling

Accounting Faculty Research and Publications

Purpose – The purpose of this paper is to examine whether both country disclosure environment and firm-level disclosures are associated with cross-listing in the USA or London or otherwise.

Design/methodology/approach – The authors test the association using a sample of Asia-Pacific firms covered in the Standard and Poor's, 2001/2002 disclosure survey, capturing the country-level disclosure using the Center for International Financial Analysis and Research (CIFAR) score. The firm-level disclosure is measured using the S&P disclosure score. The authors conduct a logistic regression analysis and a two-stage least squares analysis to examine whether the outcome, cross-listing or not, is associated with …

Three Studies Of Stakeholder Influence In The Formation And Management Of Tax Policies, Jason Chen

Electronic Theses and Dissertations

This dissertation consists of three separate but interrelated studies examining the formation and management of tax policies. The first study uses stakeholder theory (ST) to investigate the strategic management practices of the Transport for London (TfL) during discrete stages in the adoption, implementation, and amendments of the tax policy reform known as the London Congestion Charge (LCC). Results indicate that TfL has utilized power, legitimacy, and urgency as its main policy management tactics with a significant emphasis on legitimatizing the LCC and its subsequent policy amendments. The second study draws on social exchange theory (SET) to reexamine the relationship between …

An Examination Of Issues Related To Professional Skepticism In Auditing, Erin Burrell Nickell

Electronic Theses and Dissertations

The third general standard of fieldwork requires auditors to maintain a skeptical mindset with regards to the collection and critical assessment of audit evidence. While professional skepticism is frequently referenced by professional standards, a lack of precision in defining the concept presumably leads to variation in how skepticism is exercised in practice. Drawing on theories from the fields of psychology, economics and organizational justice, this dissertation considers different perspectives of what constitutes sufficient professional skepticism and examines how those perspectives differ between audit practitioners and regulators. First, I consider competing perspectives of professional skepticism – neutral versus presumptive doubt – …

More Than Money: Corporate Social Performance And Reporting And The Effect On Economic Performance, Kimberly A. Zahller

Electronic Theses and Dissertations

The three studies in this dissertation explore the relationship between Corporate Social Responsibility (CSR) and Corporate Financial Performance (CFP). CSR consists of social, ethical, and environmental performance dimensions that have not traditionally appeared in mandated financial reports and largely reflect societal expectations for corporate behavior beyond legal and regulatory constraints. CSR is reflected in both corporate actions (performance outcomes) and voluntary reporting (disclosure), and the two are not necessarily equivalent due to managerial discretion in disclosure. Although the mechanisms remain unclear, the general consensus is that there is a positive relationship between CSR and CFP. In considering the drivers and …

Differences In Interim Financial Reporting: Gaap Vs. Ifrs, Benjamin Carton

Honors Program Theses

This thesis examines the different accounting standards on the topic of interim financial reporting. It answers the question: What are the differences in accounting reporting standards on interim financial reporting between GAAP and IFRS? As the world becomes more globalized, it is likely that GAAP and IFRS will eventually be merged into one universal set of accounting rules. In order to arrive at this combined set of rules, the differences must first be understood and evaluated. Based on existing theory and research, I have argued which specific approach is preferable. I have recommended that the discrete basis be used to …

Aicpa Annual Report 2011-2012; Evolution Of The Cpa Profession, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.

Ifrs Adoption And Enforcement As Antecedents Of Economic Growth, Syed Kashif Raza Zaidi

Open Access Theses & Dissertations

Globalization of capital markets has increased the need for harmonized accounting standards around the world. International regulators promote the adoption of International Financial Reporting Standards (IFRS) to increase harmonization. The purpose of this paper is to assess the impact of IFRS adoption on the economic growth of adopting countries taking into consideration the level of enforcement within a country. I hypothesize that the adoption of IFRS increases the economic growth of the adopting countries. This effect is to be moderated by the level of enforcement. That is, I hypothesize a positive interaction between enforcement level and IFRS adoption on the …

Standardizing The Presentation Of Financial Data: Does Xbrl's Taxonomy Affect The Investment Performance Of Nonprofessional Investors?, Cassy D. Henderson

Open Access Theses & Dissertations

Extensible Business Reporting Language (XBRL) is mandated in the United States with the intention of making financial information more useful and easier to analyze. XBRL technology defines financial information, and when implemented as intended, has the ability to standardize the items presented in the financial statements. Standardizing financial information is likely to benefit investors by simplifying the acquisition and integration of the information. Nonprofessional investors have limited knowledge and experience analyzing financial statements and are likely to benefit from a standardized presentation format. Using 167 graduate business students as proxies for nonprofessional investors, the current study examines how standardizing the …

The Impact Of National Culture On Cost Of Equity Capital In Cross-Listed Firms, Kathy F. Otero

Open Access Theses & Dissertations

This study examines the GLOBE cultural dimensions of institutional collectivism, in-group collectivism, uncertainty avoidance, and power distance to evaluate the impact of national culture on cost of equity capital for firms cross-listing on two stock exchanges. In addition to evaluating the direct effect of culture on cost of equity capital, the study examines the moderating effect of national culture on impact of the political/regulatory environment and disclosure on cost of equity capital. Limited support was found for both the direct effect and the moderating effect of national culture on cost of equity capital.

Fuel Cost Hedging In The U.S. Airline Industry, Kun Lu

Senior Honors Theses and Projects

No abstract provided.

Direct And Mediated Associations Among Earnings Quality, Information Asymmetry And The Cost Of Equity, Nilabhra Bhattacharya, Frank Ecker, Per Olsson, Katherine Schipper

Research Collection School Of Accountancy

Using path analysis, we investigate the direct and indirect links between three measures of earnings quality and the cost of equity. Our investigation is motivated by analytical models that specify both a direct link and an indirect link that is mediated by information asymmetry, but do not suggest which link would be more important empirically. We measure information asymmetry as both the adverse selection component of the bid-ask spread and the probability of informed trading (PIN). For a large sample of Value Line firms during 1993–2005, we find statistically reliable evidence of both a direct path from earnings quality to …

Adviser's Guide To Social Security : Unlocking The Mystery Of Retirement Planning, Theodore J. Sarenski, Elaine Floyd

Guides, Handbooks and Manuals

No abstract provided.

Adviser's Guide To Innovative Tax Planning For Individuals And Sole Proprietors, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.