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Articles 9541 - 9570 of 40170
Full-Text Articles in Business
Proposed Statement On Auditing Standards, Communicating Internal Control Related Matters Identified In An Audit (Redrafted), December 21, 2009, Comments Are Requested By April 30, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2009, December 21, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, Communicating Internal Control Related Matters Identified In An Audit (Redrafted), December 21, 2009, Comments Are Requested By April 30, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2009, December 21, 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, Audit Evidence⎯Specific Considerations For Selected Items, December 21, 2009, Comments Are Requested By April 30, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2009, December 21, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, Audit Evidence⎯Specific Considerations For Selected Items, December 21, 2009, Comments Are Requested By April 30, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2009, December 21, 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, Using The Work Of An Auditor’S Specialist, December 21, 2009, Comments Are Requested By April 30, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2009, December 21, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, Using The Work Of An Auditor’S Specialist, December 21, 2009, Comments Are Requested By April 30, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2009, December 21, 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, Communicating Internal Control Related Matters Identified In An Audit (Redrafted), December 21, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Communicating Internal Control Related Matters Identified In An Audit (Redrafted), December 21, 2009, 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, Audit Evidence⎯Specific Considerations For Selected Items, December 21, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Audit Evidence⎯Specific Considerations For Selected Items, December 21, 2009, 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, Reports On Application Of Requirements Of An Applicable Financial Reporting Framework, December 10, 2009,Comments Are Requested By May 17, 2010; ; Exposure Draft (American Institute Of Certified Public Accountants), 2009, December 10, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, Reports On Application Of Requirements Of An Applicable Financial Reporting Framework, December 10, 2009,Comments Are Requested By May 17, 2010; ; Exposure Draft (American Institute Of Certified Public Accountants), 2009, December 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, Reports On Application Of Requirements Of An Applicable Financial Reporting Framework, December 10, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Reports On Application Of Requirements Of An Applicable Financial Reporting Framework, December 10, 2009, 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, Analytical Procedures (Redrafted), December 10, 2009, Comments Are Requested By May 3, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2009, December 10, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, Analytical Procedures (Redrafted), December 10, 2009, Comments Are Requested By May 3, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2009, December 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, Analytical Procedures (Redrafted), December 10, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Analytical Procedures (Redrafted), December 10, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Corporate Governance In China: No Quick Fix, No Fixed Solution, Knowledge@Smu
Corporate Governance In China: No Quick Fix, No Fixed Solution, Knowledge@Smu
Knowledge@SMU
China offers a multitude of business opportunities, but international investors often find themselves stumped with a range of issues, many of which boil down to the country's distinct system of corporate governance. Here, the lines between interests and relationships are less clear-cut, and links to the government seem to serve as a proxy to accountability. This is a system that exists for a reason, said TJ Wong at SMU's Ho Bee Professorship in Chinese Economy and Business lecture series. However, foreign investors, used to international norms of transparency, are calling this into question.
Cpa Client Bulletin, December 2009, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, December 2009, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Turning A Small Residential Farm Into A Non-Profit Educational Organization, Thomas John Anderson
Turning A Small Residential Farm Into A Non-Profit Educational Organization, Thomas John Anderson
Agribusiness
This study was undertaken to determine whether Felicity’s Farm could become a non-profit organization for education. In order to determine the feasibility of turning Felicity’s Farm into a non-profit organization, interviews were conducted and financial statements were collected. In addition, a Certificate of Incorporation was completed based on the interview and financial data. It was concluded that Felicity’s Farm could become a non-profit organization; however, better organization of finances, fund-raising and the use of volunteers was recommended.
Bibliography Of Donald J. Kirk, Anonymous
Bibliography Of Donald J. Kirk, Anonymous
Accounting Hall of Fame Brochures
No abstract provided.
Formation Of Cull Cow Program For The Artificial Insemination Class, Brian O. Medeiros
Formation Of Cull Cow Program For The Artificial Insemination Class, Brian O. Medeiros
Dairy Science
Cal Poly’s “Learn by Doing” philosophy is one of the great traits that the University holds. However it is this philosophy that is also one of the most expensive and hardest to maintain. “Production agriculture majors use more dollars per unit than any other major in the entire college,” as Dr. Golden stated during his talks about herd cut backs. Never the less the College of Agriculture prides itself on supplying knowledgeable and experienced students to the industry that supports it so much. One of the amazing classes that are offered at the university is the Dairy Science Artificial Insemination …
Audit Committee Material Weaknesses In Smaller Reporting Companies, Audrey A. Gramling, Dana R. Hermanson, Heather M. Hermanson
Audit Committee Material Weaknesses In Smaller Reporting Companies, Audrey A. Gramling, Dana R. Hermanson, Heather M. Hermanson
Faculty Articles
One of the critical elements of internal control over financial reporting is an effectively functioning audit committee. The Sarbanes-Oxley Act of 2002 (SOX) defines an audit committee as " committee (or equivalent body) established by and amongst the board of directors of an issuer for the purpose of overseeing the accounting and financial reporting processes of the issuer and audits of the financial statements of the issuer." Recent SOX section 404 filings by smaller reporting companies ("nonaccelerated filers," or registrants with less than $75 million of public float), however, indicate that some small companies still are struggling to develop effective …
Feedback On Proposals By The Committee To Develop The Accountancy Sector, Tan, Pearl Hock-Neo
Feedback On Proposals By The Committee To Develop The Accountancy Sector, Tan, Pearl Hock-Neo
Research Collection School Of Accountancy
No abstract provided.
Letter From Barry C. Melancon, Cpa, President And Ceo, American Institute Of Certified Public Accountants, To The Honorable Chris Dodd, Chairman, Senate Banking, Housing And Urban Affairs Committee, And The Honorable Richard Shelby, Ranking Republican, Senate Banking, Housing And Urban Affairs Committee Re: Opposition To Section 984 Of The Restoring American Financial Stability Act Of 2010., Barry C. Melancon
Association Sections, Divisions, Boards, Teams
No abstract provided.
Aicpa Media Center — Faqs About Fair Value Accounting, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Media Center — Faqs About Fair Value Accounting, American Institute Of Certified Public Accountants (Aicpa)
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Aicpa Letter To Chairman Frank And Ranking Member Bachus, Re: Congressman Ed Perlmutter Language Amendment To Financial Stability Improvement Act Of 2009., Barry C. Melancon
Aicpa Letter To Chairman Frank And Ranking Member Bachus, Re: Congressman Ed Perlmutter Language Amendment To Financial Stability Improvement Act Of 2009., Barry C. Melancon
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Aicpa Letter To Members Of The House Financial Services Committee, Re: Investor Protection Act., Barry C. Melancon
Aicpa Letter To Members Of The House Financial Services Committee, Re: Investor Protection Act., Barry C. Melancon
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Re: Accounting Standards For Private Companies (Comment Letter)., Judith H. O'Dell, American Institute Of Certified Public Accountants. Private Company Financial Reporting Committee
Re: Accounting Standards For Private Companies (Comment Letter)., Judith H. O'Dell, American Institute Of Certified Public Accountants. Private Company Financial Reporting Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Tunneling Through Intercorporate Loans: The China Experience, Guohua Jiang, Charles M. C. Lee, Heng Yue
Tunneling Through Intercorporate Loans: The China Experience, Guohua Jiang, Charles M. C. Lee, Heng Yue
Research Collection School of Accountancy
This study investigates a particularly brazen form of corporate abuse, in which controlling shareholders use intercorporate loans to siphon billions of RMB from hundreds of Chinese listed companies during the 1996 to 2006 period. We document the nature and extent of these transactions, evaluate their economic consequences, examine factors that affect their cross-sectional severity, and report on the mitigating roles of auditors, institutional investors, and regulators. Collectively, our findings shed light on the severity of the minority shareholder expropriation problem in China, as well as the relative efficacy of various legal and extra-legal governance mechanisms in that country.
Private Fund Adviser Registration Act Hr-3818, Anita Krug
Private Fund Adviser Registration Act Hr-3818, Anita Krug
All Faculty Scholarship
This paper comments on the Obama administration's 2009 proposal for the regulation of hedge fund investment advisers.
Cpa Client Bulletin, November 2009, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, November 2009, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Business Process Automation And Managerial Accounting: An Sap Plug And Play Module, Picheng Lee, Principal Investigator, Christian N. Madu, Rudy Jacob, Chu-Hua Kuei
Business Process Automation And Managerial Accounting: An Sap Plug And Play Module, Picheng Lee, Principal Investigator, Christian N. Madu, Rudy Jacob, Chu-Hua Kuei
Cornerstone 3 Reports : Interdisciplinary Informatics
The primary aim of our project is to develop an Enterprise Resource Planning (ERP) platform that enables students at Pace to understand how different interdisciplinary areas in cross-unit and/or cross-enterprise decision making are related. ERP can help us do this since it allows a firm to automate and integrate its business processes, share common data and practices across the entire enterprise, and provide and access information in a real-time environment.
Can We Make Accounting Relevant Again? Non-Traditional Accounting Systems Can Drive Productivity And Future Prosperity, Mark Doggett
Can We Make Accounting Relevant Again? Non-Traditional Accounting Systems Can Drive Productivity And Future Prosperity, Mark Doggett
Faculty/Staff Personal Papers
The financial information used for operational decision-making is inconsistent and current accounting practices encourage tampering. Recent monetary events created turmoil in the stock market and uncertainty in investments. Furthermore, accounting methods seem ineffective in discouraging unscrupulous behavior. Because the financial health of business is measured using Generally Accepted Accounting Principles (GAAP), what other choices exist for measuring fiscal performance? This paper provides an overview on a few potential alternatives to current accounting practice. One such practice is lean accounting. The other accounting systems are Activity Based Costing (ABC), Throughput Accounting (TA), and Resource Consumption Accounting (RCA). This paper will refer …
Goodwill And Goodwill Write-Downs: Their Effects On Earnings Quality For 2008 And 2009, Don E. Giacomino, Michael D. Akers
Goodwill And Goodwill Write-Downs: Their Effects On Earnings Quality For 2008 And 2009, Don E. Giacomino, Michael D. Akers
Accounting Faculty Research and Publications
This paper examines goodwill on corporate balance sheets. Specifically, the paper measures the extent to which goodwill exists on corporate balance sheets and the degree of goodwill write-downs that have occurred recently. We report on our study and a study by Intangible Business, which show that many firms carry substantial amounts of goodwill on their 2008 balance sheets. Thus, because of the recent downturn in the economy and the markets, the potential for big bath earnings management for 2008 and 2009 exists. In addition, because of reductions in expected returns on pension plan assets, many firms are likely to record …
Taxation Of Gains And Losses On Sales Of New York Subsidiary Stock, Bruce Clements
Taxation Of Gains And Losses On Sales Of New York Subsidiary Stock, Bruce Clements
Faculty Articles
The article focuses on the tax implications of gains and losses from subsidiary sales in New York. The franchise tax on corporations in New York according to Article 9-A of the Tax Law is computed based on the highest in four areas including allocated entire net income, allocated capital, and fixed-dollar minimum tax. The Bausch & Lomb case is presented wherein gains will be taxable and losses will reduce the income in the sale of a subsidiary stock included in a combined return.
Brokerage Industry Self-Regulation: The Case Of Analysts’ Background Disclosures, Lawrence Brown, Artur Hugon, Hai Lu
Brokerage Industry Self-Regulation: The Case Of Analysts’ Background Disclosures, Lawrence Brown, Artur Hugon, Hai Lu
Research Collection School Of Accountancy
We evaluate an industry disclosure initiative designed to inform investors, the practice of providing information regarding investment professionals’ backgrounds. Implicit in the motivation for this initiative is the presumed relevance of background information to investors seeking investment professionals’ guidance. We find that analysts with disclosure incidents forecast less accurately than a matched sample of analysts without such disclosures, and that the market views disclosed analysts’ earnings forecasts as less credible than those of the matched sample. Our evidence is consistent with disclosures signaling a persistent analyst characteristic. We conclude that analyst backgrounds are informative regarding both the accuracy and credibility …
Annual Members Meeting, October 20, 2009, Las Vegas, Nevada, American Institute Of Accountants
Annual Members Meeting, October 20, 2009, Las Vegas, Nevada, American Institute Of Accountants
Association Sections, Divisions, Boards, Teams
No abstract provided.