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Articles 2611 - 2640 of 33982
Full-Text Articles in Business
Comparison Of Proposed Statement On Auditing Standards Quality Management For An Engagement Conducted In Accordance With Generally Accepted Auditing Standards To International Standard On Auditing 220 (Revised), Quality Management For An Audit Of Financial Statements, American Institute Of Certified Public Accountants. Auditing Standards Board
Comparison Of Proposed Statement On Auditing Standards Quality Management For An Engagement Conducted In Accordance With Generally Accepted Auditing Standards To International Standard On Auditing 220 (Revised), Quality Management For An Audit Of Financial Statements, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Revenue Recognition, February 1, 2021; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Revenue Recognition, February 1, 2021; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Aicpa Local Firm Practice Management Consultation Program: Map, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Local Firm Practice Management Consultation Program: Map, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Auditing Standards Board (Asb), Meeting Highlights, January 11-14, 2021, Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb), Meeting Highlights, January 11-14, 2021, Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb), Meeting Agenda, January 11-14, 2021, Video Conference (Zoom) (Times Are Est), American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb), Meeting Agenda, January 11-14, 2021, Video Conference (Zoom) (Times Are Est), American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 75th Edition, 2021; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)
U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 75th Edition, 2021; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Relevance Of Personality In Perceptions Of Abusive Supervision: A Multilevel Analysis, Jaime Leigh Williams
Relevance Of Personality In Perceptions Of Abusive Supervision: A Multilevel Analysis, Jaime Leigh Williams
Electronic Theses and Dissertations
The purpose of this dissertation is to determine the relevance of personality of both the supervisor and subordinate in the perception of abusive supervision. A report published in 2014 found that 27% of U.S. workers – comprising over 65 million people – have claimed to suffer from some form of abusive behavior perpetrated by their leaders, such as repeated intimidation, humiliation, and verbal abuse (Workplace Bullying Institute; Zoeby International, 2014). However, researchers have not determined whether the differences in the perceptions of abusive supervision is driven by the cognitive biases of the individual subordinates or the trait driven behaviors of …
Measuring The Value Of Internal Corporate Events From Attendees’ Perspective: Multidimensional Scale Development, Inna Soifer
Measuring The Value Of Internal Corporate Events From Attendees’ Perspective: Multidimensional Scale Development, Inna Soifer
Electronic Theses and Dissertations
Purpose – Business events is a trillion-dollar sector of the meetings and events industry that supports millions of jobs. Despite the social and economic impact of the meetings, expositions, events, and conventions, only a few studies have examined perceived value in the business events context. This study addresses this research gap by developing a multi-item, multidimensional scale assessing attendee perception of corporate event value.Design/methodology/approach – This study utilized a mixed-method approach and followed widely accepted psychometric scale development procedures. The scale was developed using a multistep process: item generation, expert review, development sample 1 of 506 respondents via Qualtrics Online …
Turnover Intentions Of Self-Initiated Expatriates: The Role Of Servant Leadership And Organizational Embeddedness, Caleb W. Lugar
Turnover Intentions Of Self-Initiated Expatriates: The Role Of Servant Leadership And Organizational Embeddedness, Caleb W. Lugar
Electronic Theses and Dissertations
The topic of this dissertation is turnover of self-initiated expatriates (SIEs). The significance of the SIE domain is evidenced by the exponential growth in SIE literature since the publication of the seminal research article authored by Inkson, Arthur, Pringle, and Barry (1997). Research in the SIE domain is also of interest to practitioners employed in multinational organizations who increasingly recognize that SIEs are an untapped source of global talent. To contribute to the SIE literature, in Essay One, of my three-essay dissertation, I first provide a systematic SIE literature review. Second, my unique contribution is a systematic review of the …
Three Essays Exploring Diversification Strategies In Family Firms: Evidence From The S&P 1500 On Acquisitions And Exits., Chelsea Sherlock
Three Essays Exploring Diversification Strategies In Family Firms: Evidence From The S&P 1500 On Acquisitions And Exits., Chelsea Sherlock
Electronic Theses and Dissertations
Family firms are not only the most prevalent form of business organization in the world, accounting for roughly 75% of all organizations (La Porta, Lopez-de-Silanes, & Shleifer, 1999; Miller, Steier, & Le Breton-Miller, 2003), they also represent “heterogeneous and complex enterprises” that offer a “challenging array of issues to study” (Sharma, Chrisman, & Gersick, 2012, p. 5). Accordingly, this series of essays explores diversification strategies in family firms by investigating the family specific factors which may influence strategic decision-making. I begin with a review of the diversification literature over the last 20 years. Next, using data from S&P 1500 firms, …
Do Bears Prefer The Weak And The Downtrodden? The Effects Of The 52-Week Low And Financial Strength On Short-Seller Behavior, Christopher Alan Miller
Do Bears Prefer The Weak And The Downtrodden? The Effects Of The 52-Week Low And Financial Strength On Short-Seller Behavior, Christopher Alan Miller
Electronic Theses and Dissertations
This dissertation investigates the effects of a company’s financial strength on short-seller behavior around a non-information-producing event. The distance of a stock price to its 52-week high or low does not provide fundamental information, but the price extremes serve as salient price points upon which investors anchor their expectations of future stock performance. Using a large sample of daily short sales data, I investigated the effects of both the proximity to the 52-week low and the financial strength of the underlying company on short-seller behavior. I found that short-selling volume increases as the price nears its 52-week low and that …
The Value Relevance Of Retail Strategy, Kexin Xiang
The Value Relevance Of Retail Strategy, Kexin Xiang
Electronic Theses and Dissertations
All three essays of this dissertation are under the umbrella of retail management and study the phenomenon of retail management from the following perspectives: retailers’ multichannel strategy, retailers’ store operation management, and retailers’ securities lawsuits likelihood. Specifically, the first essay studies the effect of a channel integration strategy called buy-online-and-pick-up-in-store on retailers’ stock value. The second essay studies the relationship between a retailer’s top management team (TMT) confidence and the store overexpansion. The third essay studies how TMT confidence is associated with securities class action (SCA) litigation. Essays 1 and 2 focus on retailers’ channel decision whereas Essays 2 and …
The Role Of Year-Round Fan Engagement: A New Approach To Sport Fan Behavior, Han Soo Kim
The Role Of Year-Round Fan Engagement: A New Approach To Sport Fan Behavior, Han Soo Kim
Electronic Theses and Dissertations
Fan engagement, the substantial psychological connectedness to a specific club, team, or sport itself, is in a state of rapid transformation due to the growth of digital media. For sport organizations, managing fan engagement throughout the year is important to maximizing team revenues and sponsors’ interests. While fans consume sports differently depending on the season, the focus has been primarily on fan behavior during the in-season in the sport management literature. Thus, the purposes of this study were to (1) provide a conceptual framework of year-round fan engagement by applying the season distinction approach, (2) establish the scale of off-season …
Aicpa Proposed Statement On Quality Management Standards: A Firm’S System Of Quality Management (Sqms 1) Overview Of Significant Changes, American Institute Of Certified Public Accountants. Auditing Standards Board
Aicpa Proposed Statement On Quality Management Standards: A Firm’S System Of Quality Management (Sqms 1) Overview Of Significant Changes, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Quality Management Standards: A Firm’S System Of Quality Management, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Quality Management Standards: A Firm’S System Of Quality Management, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Official Release: Revised “Records Requests” Interpretation (Et Sec. 1.400.200) Under The “Acts Discreditable Rule” (Et Sec. 1.400.001), Effective July 31, 2021, American Institute Of Certified Public Accountants. Professional Ethics Division
Official Release: Revised “Records Requests” Interpretation (Et Sec. 1.400.200) Under The “Acts Discreditable Rule” (Et Sec. 1.400.001), Effective July 31, 2021, American Institute Of Certified Public Accountants. Professional Ethics Division
AICPA Professional Standards
No abstract provided.
Codification Of Statements On Standards For Attestation Engagements, Numbers 18 To 22, As Of January 2021, American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Standards For Attestation Engagements, Numbers 18 To 22, As Of January 2021, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Not-For-Profit Entities Industry Developments - 2021; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Not-For-Profit Entities Industry Developments - 2021; Audit Risk Alerts, 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, Numbers 21-25, As Of January 2021, American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Standards For Accounting And Review Services, Numbers 21-25, As Of January 2021, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Codification Of Statements On Auditing Standard, Numbers 122 To 133 (Pre-Sas No. 134), As Of January 2021, Volume 2, American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standard, Numbers 122 To 133 (Pre-Sas No. 134), As Of January 2021, Volume 2, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Codification Of Statements On Auditing Standard, Numbers 122 To 143, As Of January 2021, Volume 1, American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standard, Numbers 122 To 143, As Of January 2021, Volume 1, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Proposed Quality Management Standards, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Quality Management Standards, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Aicpa Technical Questions And Answers, 2021, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Technical Questions And Answers, 2021, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Integrated Report 2021; Adapt + Thrive, Association Of International Certified Professional Accountants
Integrated Report 2021; Adapt + Thrive, Association Of International Certified Professional Accountants
AICPA Annual Reports
No abstract provided.
Project Task Force - Conceptual Framework, Independence Standards Board
Project Task Force - Conceptual Framework, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Cpa Vision: 2011 And Beyond,; Focus On The Horizon [Brochure], American Institute Of Certified Public Accountants (Aicpa)
Cpa Vision: 2011 And Beyond,; Focus On The Horizon [Brochure], American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Open Meeting Minutes —December 21, 2020, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee
Open Meeting Minutes —December 21, 2020, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Open Meeting Agenda, December 21, 2020, Virtual, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee
Open Meeting Agenda, December 21, 2020, Virtual, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Leslie French Seidman [Inducted 2020], American Accounting Association
Leslie French Seidman [Inducted 2020], American Accounting Association
Accounting Hall of Fame Brochures
No abstract provided.
Accounting Resource Center Manual, American Institute Of Certified Public Accountants.Small Business Development Committee
Accounting Resource Center Manual, American Institute Of Certified Public Accountants.Small Business Development Committee
Guides, Handbooks and Manuals
No abstract provided.