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Articles 9601 - 9630 of 40171
Full-Text Articles in Business
Proposed Statement On Auditing Standards, Engagements To Report On Summary Financial Statements, September 30, 2009, Comments Requested By December 31, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, September 30, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, Engagements To Report On Summary Financial Statements, September 30, 2009, Comments Requested By December 31, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, September 30, 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, Forming An Opinion And Reporting On Financial Statements, Modifications To The Opinion In The Independent Auditor’S Report, Emphasis Of Matter Paragraphs And Other Matter Paragraphs In The Independent Auditor’S Report, September 30, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Forming An Opinion And Reporting On Financial Statements, Modifications To The Opinion In The Independent Auditor’S Report, Emphasis Of Matter Paragraphs And Other Matter Paragraphs In The Independent Auditor’S Report, September 30, 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, Related Parties (Redrafted), September 11, 2009, Comments Are Requested By December 15, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, September 11, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, Related Parties (Redrafted), September 11, 2009, Comments Are Requested By December 15, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, September 11, 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, Related Parties (Redrafted), September 11, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Related Parties (Redrafted), September 11, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings, September 4, 2009, Comments Should Be Received By November 6, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, September 4, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings, September 4, 2009, Comments Should Be Received By November 6, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, September 4, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards, Auditing Accounting Estimates, Including Fair Value Accounting Estimates And Related Disclosures (Redrafted), September 4, 2009, Comments Are Requested By November 30, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, September 4, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, Auditing Accounting Estimates, Including Fair Value Accounting Estimates And Related Disclosures (Redrafted), September 4, 2009, Comments Are Requested By November 30, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, September 4, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings, September 4, 2009, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings, September 4, 2009, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards, Audits Of Group Financial Statements (Including The Work Of Component Auditors), September 4, 2009, Comments Are Requested By December 15, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, September 4, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, Audits Of Group Financial Statements (Including The Work Of Component Auditors), September 4, 2009, Comments Are Requested By December 15, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, September 4, 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, Audits Of Group Financial Statements (Including The Work Of Component Auditors), September 4, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Audits Of Group Financial Statements (Including The Work Of Component Auditors), September 4, 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, Auditing Accounting Estimates, Including Fair Value Accounting Estimates And Related Disclosures (Redrafted), September 4, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Auditing Accounting Estimates, Including Fair Value Accounting Estimates And Related Disclosures (Redrafted), September 4, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Following The Financial Crisis: Risk And Opportunities For Singapore, Knowledge@Smu
Following The Financial Crisis: Risk And Opportunities For Singapore, Knowledge@Smu
Knowledge@SMU
Asian economies are showing signs of recovery, and the stock markets have rebounded, leading to optimism that the worst of the economic crisis is over. However, few are expecting a quick return to the boom years, for weakness still persists in major economies while uncertainties remain in others. Nevertheless, for those Singapore-based regional financial industry players speaking at a recent seminar organised by the Sim Kee Boon Institute of Financial Economics, they are picking up lessons learned, seeing beyond the near-term worries, and finding growth opportunities.
Market Uncertainty And Disclosure Of Internal Control Deficiencies Under The Sarbanes-Oxley Act, Yongtae Kim, Myung Seok Park
Market Uncertainty And Disclosure Of Internal Control Deficiencies Under The Sarbanes-Oxley Act, Yongtae Kim, Myung Seok Park
Accounting
This study examines cross-sectional differences in stock market reactions to the disclosure of internal control deficiencies under Section 302 of the Sarbanes-Oxley Act. We hypothesize that the market punishment for internal control problems will be less severe for internal control disclosure that helps reduce market uncertainty around the disclosure. We also predict that such a relation is dependent on the types of disclosure and the market's prior knowledge of the credibility of firms' financial reporting. Consistent with our hypothesis, we find that when firms disclose their internal control deficiencies, their abnormal stock returns are negatively associated with changes in market …
Cpa Client Bulletin, September 2009, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, September 2009, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Leave Some Breathing Room For Optimal Value Creation In Asian Family-Owned Firms, Knowledge@Smu
Leave Some Breathing Room For Optimal Value Creation In Asian Family-Owned Firms, Knowledge@Smu
Knowledge@SMU
Corporate governance, via the active monitoring of a company’s management by its board of directors, is an accepted practice. For publicly-listed companies controlled by families, the general perception is independent directors should actively take up the mantle of watching out for the interests and rights of minority shareholders. But, is there a possibility whereby over-zealous monitoring might crimp the growth of these family-run companies, thus, doing more harm than good? According to a new study: Yes, it does!
The Impact Of Earnings On The Pricing Of Credit Default Swaps, Dan Segal, Jeffrey L. Callen, Joshua Livnat
The Impact Of Earnings On The Pricing Of Credit Default Swaps, Dan Segal, Jeffrey L. Callen, Joshua Livnat
Research Collection School Of Accountancy
This study evaluates the impact of earnings on credit risk in the Credit Default Swap (CDS) market using levels, changes, and event study analyses. We find that earnings (cash flows, accruals) of reference firms are negatively and significantly correlated with the level of CDS premia, consistent with earnings (cash flows, accruals) conveying information about default risk. Based on the changes analysis, a 1 percent increase in ROA decreases CDS rates significantly by about 5 percent. We also find that (1) CDS premia are more highly correlated with below-median earnings than with above-median earnings and (2) CDS premia are more highly …
Accounting Hall Of Fame: Thomas R. Dyckman, Remarks, Citation And Response. New York, New York, August 3, 2009, American Accounting Association, The Ohio State University
Accounting Hall Of Fame: Thomas R. Dyckman, Remarks, Citation And Response. New York, New York, August 3, 2009, American Accounting Association, The Ohio State University
Accounting Hall of Fame Brochures
No abstract provided.
Cpa Client Bulletin, August 2009, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, August 2009, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Pcaob Inspections: Perceptions Of Triennial Firms With No-Deficiency Inspections, Bernard H. Newman, Mary Ellen Oliverio
Pcaob Inspections: Perceptions Of Triennial Firms With No-Deficiency Inspections, Bernard H. Newman, Mary Ellen Oliverio
Faculty Working Papers and Articles
The drive to enhance audit quality after the cascade of audit failures in the final decades of the last century and first two years of the new century resulted in a new structure for the oversight of public accounting firms. The Public Company Accounting Oversight Board (PCAOB) was established with the passage of the Sarbanes-Oxley Act of 2002. This Board was given the authority to inspect all public accounting firms who provide audits to publicly-owned companies reporting to the Securities and Exchange Commission. Such public accounting firms were required to register with the PCAOB. Accounting firms who audit more than …
How The Madoff Fraud Could Affect Your Cpa Practice, Stephen Scarpati
How The Madoff Fraud Could Affect Your Cpa Practice, Stephen Scarpati
WCBT Faculty Publications
With an estimated $65 billion lost from trust funds, retirement plans, pensions, investment funds, inheritance monies, and nonprofit organizations, many people have been adversely affected by the Ponzi scheme perpetrated by Bernard L. Madoff. When you combine a lot of lost money with a lot of angry people, the result is a lot of lawsuits. The breadth of those lawsuits will encompass all associated with the affected organizations--including CPAs. Those messages were loud and clear at the May 27, 2009, breakfast symposium "Are CPAs the Next Madoff Victims? The Accountant's Liability," sponsored by The CPA Journal.
Testing The Financial Literacy And Expertise Of Audit Committee Members, Don E. Giacomino, Michael D. Akers, Joseph Wall
Testing The Financial Literacy And Expertise Of Audit Committee Members, Don E. Giacomino, Michael D. Akers, Joseph Wall
Accounting Faculty Research and Publications
No abstract provided.
A Survey Of The Oversight Of External Auditors Through The Lenses Of Audit Committee Chairmen, See Liang Foo, Luck Pia Ng, Kwong Sin Leong, Yang Hoong Pang
A Survey Of The Oversight Of External Auditors Through The Lenses Of Audit Committee Chairmen, See Liang Foo, Luck Pia Ng, Kwong Sin Leong, Yang Hoong Pang
Research Collection School Of Accountancy
No abstract provided.
Comment Letter: Aicpa Accounting Standards Team Feedback On Joint Fasb/Iasb (Boards) Discussion Paper, Preliminary Views On Revenue Recognition In Contracts With Customers., Kim Kushmerick, Don Noll
Comment Letter: Aicpa Accounting Standards Team Feedback On Joint Fasb/Iasb (Boards) Discussion Paper, Preliminary Views On Revenue Recognition In Contracts With Customers., Kim Kushmerick, Don Noll
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letter: Aicpa Accounting Standards Executive Committee (Acsec) Comment On Joint Fasb/Iasb Discussion Paper, Preliminary Views On Revenue Recognition In Contracts With Customers., American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, Jay D. Hanson, Glenn Bradley
Comment Letter: Aicpa Accounting Standards Executive Committee (Acsec) Comment On Joint Fasb/Iasb Discussion Paper, Preliminary Views On Revenue Recognition In Contracts With Customers., American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, Jay D. Hanson, Glenn Bradley
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Research On The Cost Control System Of Sq Corporation, Yang Zhao
Research On The Cost Control System Of Sq Corporation, Yang Zhao
World Maritime University Dissertations
No abstract provided.
Cpa Client Bulletin, July 2009, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, July 2009, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Ownership, Institutions, And Capital Structure: Evidence From China, Kai Li, Heng Yue, Longkai Zhao
Ownership, Institutions, And Capital Structure: Evidence From China, Kai Li, Heng Yue, Longkai Zhao
Research Collection School Of Accountancy
We employ a unique data set to explore the role of ownership structure and institutional development in debt financing of non-publicly traded Chinese firms. We show that state ownership is positively associated with leverage and firms’ access to long-term debt, while foreign ownership is negatively associated with all measures of leverage. Surprisingly, firms in better developed regions are associated with reduced access to long-term debt, suggesting the availability of alternative financing channels and the tightening of the lending standards under the on-going banking reform. The combination of ownership structures and institutions explains up to 6% of the total variation in …
The Impact Of Selected Corporate Governance Variables In Mitigating Earnings Management In The Philippines, Mc Reynald S. Banderlipe Ii
The Impact Of Selected Corporate Governance Variables In Mitigating Earnings Management In The Philippines, Mc Reynald S. Banderlipe Ii
DLSU Business & Economics Review
Given the increasing importance of corporate governance in the Philippines, this study attempts to explain the role of selected governance variables related to a company’s board of directors in mitigating earnings management in the country. Using the financial statements of publicly listed companies and a modified measurement model, the findings revealed that the holding of multiple directorial positions by the independent directors, and the managerial ownership of the board are significant enough to limit the incentives for earnings management. Moreover, firm size and return on assets were identified to have explanatory significance among the controlling factors.
Towards An Innovation Model In Teaching Management, Ernesto L. Bumatay
Towards An Innovation Model In Teaching Management, Ernesto L. Bumatay
DLSU Business & Economics Review
This study discusses an innovation to management teaching called Learning-Activity-Based Experience Model (LAB-E Model). The perspective is that the entire learning process in a course will be experienced through sets of activities designed by the faculty. These sets or clusters of problems and activities are unique to the contents and objectives of the course as well as to the varying needs and capabilities of the students. Through management activities created and designed by the faculty, learning takes place. This innovative teaching model incorporates other common teaching methodologies which include small group presentation, facilitated discussion of cases, and lecture-discussion approach.
Input-Ouput Analysis Of The Key Sectors In Philippine Carbon Dioxide Emissions From A Production Perspective, Rachel C. Reyes
Input-Ouput Analysis Of The Key Sectors In Philippine Carbon Dioxide Emissions From A Production Perspective, Rachel C. Reyes
DLSU Business & Economics Review
The study computes the carbon dioxide emissions of the Philippines for the period of 2000 to 2006 and applies a production perspective input-output analysis to identify the key sectors whose value-added growth were responsible for the increase in emissions of the country and those that exhibited increased sectoral emissions from overall income growth. Power generation turned out to be the primary sector while cement manufacture, wholesale/retail trade, mining, road and water transport, and private services were revealed as the secondary sectors, jointly accounting for 0.66% increase in the country’s emissions from a 1% growth in their valueadded and experiencing 0.75% …
Perceived Organizational Effectiveness Of Labor Unions In The Banking, Hotel, And Manufacturing Industries, Divina M. Edralin
Perceived Organizational Effectiveness Of Labor Unions In The Banking, Hotel, And Manufacturing Industries, Divina M. Edralin
DLSU Business & Economics Review
To determine the extent of influence of the organization’s context and structure factors on the perceived effectiveness of labor unions in the banking, hotel, and manufacturing industries in the National Capital Region, 88 local unions consisting of 772 rank-and-file and supervisory union members from 82 firms were covered. It is evident from the results that the level of union effectiveness as perceived by the members is a function of two major organizational factors, namely, context and structure. Moreover, there are significant differences in the average level of effectiveness rating of unions per industry.