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Full-Text Articles in Business

State And Local Governments, March 1, 2022; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Mar 2022

State And Local Governments, March 1, 2022; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Open Meeting Agenda, February 16–17, 2022, Virtual, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee Feb 2022

Open Meeting Agenda, February 16–17, 2022, Virtual, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Open Meeting Minutes — February 16 –17, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee Feb 2022

Open Meeting Minutes — February 16 –17, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards, Amendment To Au-C Section 935, American Institute Of Certified Public Accountants. Auditing Standards Board Feb 2022

Comment Letters On Proposed Statement On Auditing Standards, Amendment To Au-C Section 935, 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, Amendment To Au-C Section 935; Exposure Draft (American Institute Of Certified Public Accountants), 2022, February 7, American Institute Of Certified Public Accountants. Auditing Standards Board Feb 2022

Proposed Statement On Auditing Standards, Amendment To Au-C Section 935; Exposure Draft (American Institute Of Certified Public Accountants), 2022, February 7, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Flash Memory; Technology Alert, February 1994, Michael W. Harnish, Liz O'Dell Feb 2022

Flash Memory; Technology Alert, February 1994, Michael W. Harnish, Liz O'Dell

Newsletters

No abstract provided.


Government Auditing Standards And Circular A-133 Audits, February 1, 2013; Audit Guide, American Institute Of Certified Public Accountants (Aicpa) Feb 2022

Government Auditing Standards And Circular A-133 Audits, February 1, 2013; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Auditing Standards Board (Asb), Meeting Agenda, January 25-27, 2022, Video Conference (Zoom) (Times Are Est), American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2022

Auditing Standards Board (Asb), Meeting Agenda, January 25-27, 2022, Video Conference (Zoom) (Times Are Est), American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Auditing Standards Board (Asb), Meeting Highlights January 25-27, 2022 Video Conference, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2022

Auditing Standards Board (Asb), Meeting Highlights January 25-27, 2022 Video Conference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Basic Principles For Costing And Accounting For Folding Paper Box Manufacturers, Folding Paper Box Association Of America Jan 2022

Basic Principles For Costing And Accounting For Folding Paper Box Manufacturers, Folding Paper Box Association Of America

Guides, Handbooks and Manuals

No abstract provided.


Precepts Of Professional Conduct, N.D., American Institute Of Certified Public Accountants (Aicpa) Jan 2022

Precepts Of Professional Conduct, N.D., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Leveraging The Influence Of Power Grid Links In Renewable Energy Power Generation, Wei Wang, Haibo Wang, Bahram Alidaee, Jun Huang, Huijun Yang Jan 2022

Leveraging The Influence Of Power Grid Links In Renewable Energy Power Generation, Wei Wang, Haibo Wang, Bahram Alidaee, Jun Huang, Huijun Yang

Faculty and Student Publications

Smart grid construction provides the basic conditions for grid connection of renewable energy power generation. However, the grid connection of large-scale intermittent renewable energy sources increases the complexity of operational control of power systems. With the increase in intermittent renewable energy grid connections, distribution system operators must optimize and integrate these new participants to ensure the flexibility and stability of smart grids. Dividing the smart grid into logical clusters helps to overcome the problems caused by intermittent renewable energy grid connections. In this study, we propose a 2-step modeling approach that includes both link and leverage analyses to detect the …


Climate-Risk Materiality And Firm Risk, Ella Mae Matsumura, Rachna Prakash, Sandra C. Vera-Muñoz Jan 2022

Climate-Risk Materiality And Firm Risk, Ella Mae Matsumura, Rachna Prakash, Sandra C. Vera-Muñoz

Faculty and Student Publications

Managers are required to disclose material climate risk in Form 10-K, but their decision whether or not to disclose is confounded by the lack of consensus on whether climate risk is material to the firms, as well as uncertainty about enforcement of disclosure regulations. Using the SASB Materiality Map™ to proxy for market expectations of climate risk materiality, we test whether the association between disclosing climate risk in 10-Ks and firm risk (proxied by cost of equity (COE)) varies with market expectations of climate risk materiality. Using S&P 500 firms’ decisions whether to disclose climate risk in Form 10-K for …


Integrating Machine Learning Algorithms With Quantum Annealing Solvers For Online Fraud Detection, Haibo Wang, Wendy Wang, Yi Liu, Bahram Alidaee Jan 2022

Integrating Machine Learning Algorithms With Quantum Annealing Solvers For Online Fraud Detection, Haibo Wang, Wendy Wang, Yi Liu, Bahram Alidaee

Faculty and Student Publications

Machine learning has been increasingly applied in identification of fraudulent transactions. However, most application systems detect duplicitous activities after they have already occurred, not at or near real time. Since spurious transactions are far fewer than the normal ones, the highly imbalanced data makes fraud detection very challenging and calls for ways to address it beyond the traditional machine learning approach. This study has proposed a detection framework, and implemented it using quantum machine learning (QML) approach by applying Support Vector Machine (SVM) enhanced with quantum annealing solvers. To evaluate its detection performance, we have further implemented twelve machine learning …


U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 76th Edition, 2022; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa) Jan 2022

U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 76th Edition, 2022; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.


Codification Of Statements On Standards For Attestation Engagements, As Of January 2012, Numbers 1 To 17, American Institute Of Certified Public Accountants (Aicpa) Jan 2022

Codification Of Statements On Standards For Attestation Engagements, As Of January 2012, Numbers 1 To 17, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Integrated Report 2022; Adapt + Thrive, Association Of International Certified Professional Accountants Jan 2022

Integrated Report 2022; Adapt + Thrive, Association Of International Certified Professional Accountants

AICPA Annual Reports

No abstract provided.


Auditing Standards Board (Asb), December 2, 2021, Meeting Agenda Teleconference, American Institute Of Certified Public Accountants. Auditing Standards Board, International Auditing Standards Task Force (Iastf) Dec 2021

Auditing Standards Board (Asb), December 2, 2021, Meeting Agenda Teleconference, American Institute Of Certified Public Accountants. Auditing Standards Board, International Auditing Standards Task Force (Iastf)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Auditing Standards Board (Asb) & International Auditing Standards Task Force (Iastf), Meeting Highlights, December 2, 2021, Video Conference, American Institute Of Certified Public Accountants. Auditing Standards Board, International Auditing Standards Task Force (Iastf) Dec 2021

Auditing Standards Board (Asb) & International Auditing Standards Task Force (Iastf), Meeting Highlights, December 2, 2021, Video Conference, American Institute Of Certified Public Accountants. Auditing Standards Board, International Auditing Standards Task Force (Iastf)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Independence Considerations For Information Systems Services, December 2021; Practice Aid, American Institute Of Certified Public Accountants (Aicpa) Dec 2021

Independence Considerations For Information Systems Services, December 2021; Practice Aid, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Open Meeting Minutes — November 16, 2021, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee Nov 2021

Open Meeting Minutes — November 16, 2021, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Open Meeting Agenda, November 16, 2021, Virtual, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee Nov 2021

Open Meeting Agenda, November 16, 2021, Virtual, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Comment Letters On Proposed Statement On Standards For Accounting And Review Services, Quality Management For An Engagement Performed In Accordance With Statements On Standards For Accounting And Review Services, November 3, 2021, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Nov 2021

Comment Letters On Proposed Statement On Standards For Accounting And Review Services, Quality Management For An Engagement Performed In Accordance With Statements On Standards For Accounting And Review Services, November 3, 2021, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Standards For Accounting And Review Services, Quality Management For An Engagement Performed In Accordance With Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2021, November 3, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Nov 2021

Proposed Statement On Standards For Accounting And Review Services, Quality Management For An Engagement Performed In Accordance With Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2021, November 3, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Official Release: Temporary Policy Statement Related To Amendments Of Rule 2-01 Of Regulation S-X, Adopted December 21, 2020, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Nov 2021

Official Release: Temporary Policy Statement Related To Amendments Of Rule 2-01 Of Regulation S-X, Adopted December 21, 2020, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Virtual Fall Meeting Of Council, October 19-20, 2021 (Four Pages To The Sheet), American Institute Of Certified Public Accountants. Council Oct 2021

Virtual Fall Meeting Of Council, October 19-20, 2021 (Four Pages To The Sheet), American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.


Virtual Fall Meeting Of Council, October 19-20, 2021, American Institute Of Certified Public Accountants. Council Oct 2021

Virtual Fall Meeting Of Council, October 19-20, 2021, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.


Auditing Standards Board (Asb), Meeting Agenda, October 12-14, 2021, Video Conference (Zoom) (Times Are Est), American Institute Of Certified Public Accountants. Auditing Standards Board Oct 2021

Auditing Standards Board (Asb), Meeting Agenda, October 12-14, 2021, Video Conference (Zoom) (Times Are Est), American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Auditing Standards Board (Asb), Meeting Highlights, October 12-14, 2021, Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board Oct 2021

Auditing Standards Board (Asb), Meeting Highlights, October 12-14, 2021, Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Comment Letters On Proposed Revised Interpretations And Definition: Loans, Acquisitions, And Other Transactions Definition Of "Beneficially Owned" "Client Affiliates" Interpretation "Loans"” Interpretation "Loans And Leases With Lending Institutions" Interpretation "Immediate Family Members" Interpretation, October 5, 2021,, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Oct 2021

Comment Letters On Proposed Revised Interpretations And Definition: Loans, Acquisitions, And Other Transactions Definition Of "Beneficially Owned" "Client Affiliates" Interpretation "Loans"” Interpretation "Loans And Leases With Lending Institutions" Interpretation "Immediate Family Members" Interpretation, October 5, 2021,, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.