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Articles 9871 - 9900 of 40177
Full-Text Articles in Business
Building A Business: Baker & Associates Cpa, Heath Baker
Building A Business: Baker & Associates Cpa, Heath Baker
Honors Program Theses
Baker & Associates CPA is a start-up accounting firm that will offer traditional accounting services and business consulting. Located in Orange City, Iowa, Baker & Associates CPA will provide tax, audit, bookkeeping, payroll, business consulting, and financial planning services. Because of the owner, Heath Baker's, tax experience and the local market's demand for tax services, Baker & Associates CPA's core service will be tax. Baker & Associates CPA will be entering a fragmented industry that is in the growth stage. It has low barriers to entry, competes primarily on quality of service, and has fairly constant demand. By providing value …
2009 Trends In The Supply Of Accounting Graduates And The Demand For Public Accountants, Dennis R. Reigle, Heather L. Bunning, Scott Moore, Tarp Worldwide
2009 Trends In The Supply Of Accounting Graduates And The Demand For Public Accountants, Dennis R. Reigle, Heather L. Bunning, Scott Moore, Tarp Worldwide
AICPA Annual Reports
No abstract provided.
Three Essays On The Quantification, Validation, And Application Of Gray's Accounting Values, Ramon P. Rodriguez
Three Essays On The Quantification, Validation, And Application Of Gray's Accounting Values, Ramon P. Rodriguez
Open Access Theses & Dissertations
This doctoral Dissertation creates, validates and uses a quantification of country-level accounting values based on Gray's (1988) framework. This Dissertation consists of three essays. The first essay reports the theoretical foundation and method for the quantification of the accounting values. The quantification results in reported scores for each of Gray's (1988) four accounting values - Professionalism versus Statutory Control, Uniformity versus Flexibility, Conservatism versus Optimism, and Secrecy versus Transparency. Accounting values scores are reported for 58 countries. The second essay reports the method and results of validation testing preformed on the accounting values scores. The primary validation method, Multi-Trait Multi-Method …
A Review Of Academic Literature On Internal Control Reporting Under Sox, Arnold Schneider, Audrey A. Gramling, Dana R. Hermanson, Zhongxia Shelly Ye
A Review Of Academic Literature On Internal Control Reporting Under Sox, Arnold Schneider, Audrey A. Gramling, Dana R. Hermanson, Zhongxia Shelly Ye
Faculty Articles
Section 404 of the Sarbanes-Oxley Act of 2002 (SOX) mandates reporting on the effectiveness of internal control over financial reporting (ICFR) by public company management and auditors. Such reporting began for fiscal years ended Nov 15, 2004 for accelerated filers and is scheduled to be fully implemented for non-accelerated filers in mid-2010. Section 404(a) of SOX requires public company management to include an assessment of the effectiveness of the company's ICFR in its annual internal control report, and Section 404(b) requires attestation by the company's auditor. The authors review the literature on internal control reporting under both Sections 302 and …
Asking Tougher Questions In Tough Times, Irving Low, Claudia Eio, See Liang Foo, Yang Hoong Pang, Kwong Sin Leong, John Joseph Williams
Asking Tougher Questions In Tough Times, Irving Low, Claudia Eio, See Liang Foo, Yang Hoong Pang, Kwong Sin Leong, John Joseph Williams
Research Collection School Of Accountancy
The recent wave of corporate governance disasters globally raises many eyebrows and burning questions whether audit committees (ACs) are doing the right things to effectively discharge their roles and responsibilities. To further test the integrity and reputation of the Singapore market as a listing gateway for foreign companies in turbulent times like these, the headlines are also reporting a spate of suspected and actual corporate fraud and scandals involving China-based, Singapore listed companies (commonly referred to as “S-chips”). Many angry investors and the public question whether ACs and independent directors are doing their jobs.
Ifrs Digest : What U.S. Practitioners And Entities Need To Know Now, Donna L. Street, Belverd E. Needles
Ifrs Digest : What U.S. Practitioners And Entities Need To Know Now, Donna L. Street, Belverd E. Needles
Guides, Handbooks and Manuals
No abstract provided.
Cpas Of Color: Celebrating 40 Years, American Institute Of Certified Public Accountants. Minority Initiatives Committee
Cpas Of Color: Celebrating 40 Years, American Institute Of Certified Public Accountants. Minority Initiatives Committee
Guides, Handbooks and Manuals
No abstract provided.
Auditing Standards Board (Asb) Meeting, March 2, 2009, Conference Call, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, March 2, 2009, Conference Call, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, September 30, 2009, Conference Call, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, September 30, 2009, Conference Call, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, August 24-27, 2009, Nashville, Tn; Highlights, Asb Meeting, August 24-27, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, August 24-27, 2009, Nashville, Tn; Highlights, Asb Meeting, August 24-27, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Coso Internal Control - Integrated Framework: Guidance On Monitoring Internal Control Systems, Volume 1: Guidance, Committee Of Sponsoring Organizations Of The Treadway Commission
Coso Internal Control - Integrated Framework: Guidance On Monitoring Internal Control Systems, Volume 1: Guidance, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Disclosure Quality And The Mispricing Of Accruals And Cash Flow, Michael S. Drake, James N. Myers, Linda A. Myers
Disclosure Quality And The Mispricing Of Accruals And Cash Flow, Michael S. Drake, James N. Myers, Linda A. Myers
Faculty Publications
In this paper, we investigate the role that disclosure quality plays in the accurate valuation of accruals and cash flow. We predict that stock prices of firms with higher-quality disclosures more accurately reflect the persistence of accruals and cash flow. We test our predictions using analyst ratings of disclosure published in the annual Association for Investment Management and Research (AIMR) Corporate Information Committee Reports for the years 1982 through 1996. The results provide strong evidence of mispricing for the subset of firms with lower-quality disclosures and of a significant reduction in mispricing for the subset of firms with higher-quality disclosures. …
Characteristics Of Accounting Faculty In The U.S., Ravindra R. Kamath, Heidi H. Meier, Edward G. Thomas
Characteristics Of Accounting Faculty In The U.S., Ravindra R. Kamath, Heidi H. Meier, Edward G. Thomas
Business Faculty Publications
In this article, the academic and personal characteristics of Accounting faculty members at Colleges and Universities in the United States are analyzed to determine the demographics of the Accounting Professorate. Data on 12 variables were collected for the 2004-2005 academic year as a means of constructing a professional profile of the typical accounting professor teaching at today’s universities. Given that there are anticipated shortages of accounting faculty, this information should be of interest to students who are considering accounting as a major, those contemplating entering the profession, and those faculty members who are engaged in educating the next generation of …
The Balanced Scorecard As A Strategy-Evaluation Tool: The Effects Of Implementation Involvement And A Causal-Chain Focus, William B. Tayler
The Balanced Scorecard As A Strategy-Evaluation Tool: The Effects Of Implementation Involvement And A Causal-Chain Focus, William B. Tayler
Faculty Publications
This paper uses an experiment to examine whether involvement in scorecard implementation can mitigate the effects of motivated reasoning that occur when the scorecard is framed as a causal chain rather than merely as a balanced set of measures. Psychological research on motivated reasoning suggests that managers will evaluate and interpret data in ways consistent with their preferences, increasing their tendency to arrive at conclusions that are consistent with their desired conclusions (Kunda 1990). Consistent with that research, results of my study show that managers who are involved in selecting strategic initiatives perceive those initiatives as having been more successful …
Earnings Misstatements, Restatements, And Corporate Governance, William G. Heninger, Yongtae Kim, Sandeep Nabar
Earnings Misstatements, Restatements, And Corporate Governance, William G. Heninger, Yongtae Kim, Sandeep Nabar
Faculty Publications
High profile financial restatements from companies like Enron, Worldcom, Healthsouth, and Tyco as well as less celebrated restatements from such companies as Red Hat, Nortel, and Bristol-Myers Squibb have shaken public trust in the U.S. capital market. The restating companies have watched their credit ratings drop, market values erode, and occasionally even faced bankruptcy (Palmrose et al. 2004; Hirschey et al. 2005). The preponderance of restatements, in part, led to the enactment of the Sarbanes-Oxley Act which reemphasized the need for, and the importance of, strong corporate governance.
Interlinkages Between Equity, Currency, Precious Metals And Oil Markets: An Emphasis On Emerging Markets, Lucia Morales
Interlinkages Between Equity, Currency, Precious Metals And Oil Markets: An Emphasis On Emerging Markets, Lucia Morales
Other resources
This thesis examines the interlinkages between equity, currency, precious metals and oil markets. The study follows an international approach with a special focus on emerging markets in Europe, Asia and Latin America, but without forgetting the importance of the G-7 that represents the most developed markets. The present research also focuses on the existence of interlinkages between these markets and the currency, oil, and precious metals markets. The author of this thesis considered it appropriate to implement such an analysis due to the fact that the relationships between financial markets, currency markets and the above-mentioned commodities markets have not been …
Internal Control - Integrated Framework, Guidance On Monitoring Internal Control Systems, Introduction, January 2009, Committee Of Sponsoring Organizations Of The Treadway Commission
Internal Control - Integrated Framework, Guidance On Monitoring Internal Control Systems, Introduction, January 2009, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, Janaury 12-15, 2009, San Antonio, Tx, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, Janaury 12-15, 2009, San Antonio, Tx, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, April 27-30, 2009, New York, Ny, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, April 27-30, 2009, New York, Ny, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, June 22-25, 2009, Boston, Ma, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, June 22-25, 2009, Boston, Ma, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, July 27-30, 2009, San Diego, Ca, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, July 27-30, 2009, San Diego, Ca, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, September 30, 2009, Conference Call, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, September 30, 2009, Conference Call, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, October 26-30, 2009,Phoenix, Az, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, October 26-30, 2009,Phoenix, Az, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, November 18, 2009, Conference Call, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, November 18, 2009, Conference Call, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, March 2, 2009, Conference Call, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, March 2, 2009, Conference Call, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, April 27-30, 2009, New York, Ny, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, April 27-30, 2009, New York, Ny, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, June 22-25, 2009, Boston, Ma, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, June 22-25, 2009, Boston, Ma, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, July 27-30, 2009, San Diego, Ca, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, July 27-30, 2009, San Diego, Ca, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, October 26-30, 2009,Phoenix, Az, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, October 26-30, 2009,Phoenix, Az, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, November 18, 2009, Conference Call, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, November 18, 2009, Conference Call, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.