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Full-Text Articles in Business

Materiality In A Review Of Financial Statements And Adverse Conclusions; Statement On Standards For Accounting And Review Services, 25 (February 2020), American Institute Of Certified Public Accountants. Accounting And Review Services Committee Feb 2020

Materiality In A Review Of Financial Statements And Adverse Conclusions; Statement On Standards For Accounting And Review Services, 25 (February 2020), American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Statements on Auditing Standards

No abstract provided.


Codification Of Statements On Standards For Accounting And Review Services, Numbers 21-25, As Of February 2020, American Institute Of Certified Public Accountants (Aicpa) Feb 2020

Codification Of Statements On Standards For Accounting And Review Services, Numbers 21-25, As Of February 2020, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Internal Audit Policy Statement, American Institute Of Certified Public Accountants. Internal Audit Division, Jerry Cicalese Jan 2020

Internal Audit Policy Statement, American Institute Of Certified Public Accountants. Internal Audit Division, Jerry Cicalese

Guides, Handbooks and Manuals

No abstract provided.


Auditing Standards Board (Asb) Meeting Highlights January 13-16, 2020 San Diego, Ca, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2020

Auditing Standards Board (Asb) Meeting Highlights January 13-16, 2020 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 Agenda, January 13-16, 2020, San Diego, Ca, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2020

Auditing Standards Board (Asb), Meeting Agenda, January 13-16, 2020, San Diego, Ca, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Winning The Battle: The Importance Of Price And Online Reviews For Hotel Selection, Olena Ciftci, Katerina Berezina, Muhittin Cavusoglu, Cihan Cobanoglu Jan 2020

Winning The Battle: The Importance Of Price And Online Reviews For Hotel Selection, Olena Ciftci, Katerina Berezina, Muhittin Cavusoglu, Cihan Cobanoglu

Faculty and Student Publications

Traditionally, price has been one of the main revenue management levers that allow hotels to sell the right product to the right customer at the right time. Recent research in the area of electronic word-of-mouth has found that travelers' online reviews may also be an influential factor affecting other customers' booking decisions. However, it is challenging to determine the value of online reviews for customer decision making and to compare this value to hotel room prices. Therefore, the main goal of this study is to investigate which factors (room rate, online reviews' rating score, or the number of reviews by …


The Impact Of Mind-Body Exercises On Motor Function, Depressive Symptoms, And Quality Of Life In Parkinson’S Disease: A Systematic Review And Meta-Analysis, Xiaohu Jin, Lin Wang, Shijie Liu, Lin Zhu, Paul Dinneen Loprinzi, Xin Fan Jan 2020

The Impact Of Mind-Body Exercises On Motor Function, Depressive Symptoms, And Quality Of Life In Parkinson’S Disease: A Systematic Review And Meta-Analysis, Xiaohu Jin, Lin Wang, Shijie Liu, Lin Zhu, Paul Dinneen Loprinzi, Xin Fan

Faculty and Student Publications

© 2019 by the authors. Licensee MDPI, Basel, Switzerland. Purpose: To systematically evaluate the effects of mind-body exercises (Tai Chi, Yoga, and Health Qigong) on motor function (UPDRS, Timed-Up-and-Go, Balance), depressive symptoms, and quality of life (QoL) of Parkinson’s patients (PD). Methods: Through computer system search and manual retrieval, PubMed, Web of Science, The Cochrane Library, CNKI, Wanfang Database, and CQVIP were used. Articles were retrieved up to the published date of June 30, 2019. Following the Cochrane Collaboration System Evaluation Manual (version 5.1.0), two researchers independently evaluated the quality and bias risk of each article, including 22 evaluated articles. …


The Perceived Tightness Scale Does Not Provide Reliable Estimates Of Blood Flow Restriction Pressure, Zachary W. Bell, Scott J. Dankel, Robert W. Spitz, Raksha N. Chatakondi, Takashi Abe, Jeremy P. Loenneke Jan 2020

The Perceived Tightness Scale Does Not Provide Reliable Estimates Of Blood Flow Restriction Pressure, Zachary W. Bell, Scott J. Dankel, Robert W. Spitz, Raksha N. Chatakondi, Takashi Abe, Jeremy P. Loenneke

Faculty and Student Publications

© 2020 Human Kinetics, Inc. Context: The perceived tightness scale is suggested to be an effective method for setting subocclusive pressures with practical blood flow restriction. However, the reliability of this scale is unknown and is important as the reliability will ultimately dictate the usefulness of this method. Objective: To determine the reliability of the perceived tightness scale and investigate if the reliability differs by sex. Design: Within-participant, repeated-measures. Setting: University laboratory. Participants: Twenty-four participants (12 men and 12 women) were tested over 3 days. Main Outcome Measures: Arterial occlusion pressure (AOP) and the pressure at which the participants rated …


Acute Exercise On Memory Function: Open Vs. Closed Skilled Exercise, Justin Cantrelle, Grace Burnett, Paul D. Loprinzi Jan 2020

Acute Exercise On Memory Function: Open Vs. Closed Skilled Exercise, Justin Cantrelle, Grace Burnett, Paul D. Loprinzi

Faculty and Student Publications

© 2020 The Author(s). Background: Previous studies suggest that acute exercise may improve memory function. Few studies, however, have investigated the differential effect of the acute exercise movement patterns on memory. Such an effect is plausible, as research demonstrates that open-skilled exercise (e.g., racquetball) may have a greater effect on memory-related neurotrophins (e.g., brain-derived neurotrophic factors) when compared to closed-skilled exercise (e.g. treadmill exercise). A key distinction between open- and closed-skilled exercise is that open-skilled exercises are those that require an individual to react in a dynamic way to a changing, unpredictable environment. Our aim in this study was to …


The Effect Of Rugby World Cup 2019 On Residents’ Psychological Well-Being: A Mediating Role Of Psychological Capital, Shintaro Sato, Keita Kinoshita, Minjung Kim, Daichi Oshimi, Munehiko Harada Jan 2020

The Effect Of Rugby World Cup 2019 On Residents’ Psychological Well-Being: A Mediating Role Of Psychological Capital, Shintaro Sato, Keita Kinoshita, Minjung Kim, Daichi Oshimi, Munehiko Harada

Faculty and Student Publications

© 2020 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. The current study aimed to examine the relationships among residents’ impact perception of 2019 Rugby World Cup (i.e. economic impact, cultural interests and new opportunity, community pride, and environmental impact), psychological capital (i.e. hope, self-efficacy, optimism, and resilience), and psychological well-being. The two-wave time-lagged data were collected from residents in the host cities (a following week of the event and eight weeks after the event; N = 206). The results indicated that residents’ perceptions of event impacts were positively associated with psychological capital, which influenced …


Evaluation Of A Cognitive Affective Model Of Physical Activity Behavior, Paul D. Loprinzi, Sara Pazirei, Gina Robinson, Briahna Dickerson, Meghan Edwards, Ryan E. Rhodes Jan 2020

Evaluation Of A Cognitive Affective Model Of Physical Activity Behavior, Paul D. Loprinzi, Sara Pazirei, Gina Robinson, Briahna Dickerson, Meghan Edwards, Ryan E. Rhodes

Faculty and Student Publications

© 2020 The Author(s). Background: To empirically evaluate a cognitive affective model of physical activity. This bidirectional, cyclical model hypotheses that executive control processes directly influence habitual engagement in exercise and also directly subserve the exercise-induced affective response to acute exercise associated with future physical activity. Methods: The present study employed a one-week prospective, multi-site design. Participant recruitment and data collection occurred at two separate University sites (one in the United States and the other in Canada). Participants completed a bout of treadmill exercise, with affect and arousal assessed before, during and after the bout of exercise. Subjective and objective …


Screening For Depression Among A Sample Of Us College Students Who Engage In Recreational Prescription Opioid Misuse, Robert E. Davis, Martha A. Bass, M. Allison Wade, Vinayak K. Nahar Jan 2020

Screening For Depression Among A Sample Of Us College Students Who Engage In Recreational Prescription Opioid Misuse, Robert E. Davis, Martha A. Bass, M. Allison Wade, Vinayak K. Nahar

Faculty and Student Publications

© 2020 The Author(s). Background: Among student populations, literature has identified associations between prescription opioid misuse and symptoms of depression such as hopelessness, sadness, and emotional pain. Thus far, existing literature has yet to investigate associations between prescription opioid misuse and depression using validated screening instruments for depression when exploring such associations. The purpose of this study was to utilize a validated screening tool to explore quantifiable presence of depression among college students who engage in recreational prescription opioid misuse (RPOM). Additionally, gender differences in depression and co-occurring substance use are examined. Methods: Students (n = 104) of a large …


U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 74th Edition, 2020; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa) Jan 2020

U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 74th Edition, 2020; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.


Not-For-Profit Entities Industry Developments - 2020; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2020

Not-For-Profit Entities Industry Developments - 2020; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Mscpa Centennial History: A Century Of Cpas In Mississippi, James W. Davis, Dale L. Flesher, Annette Pridgen, Mississippi Society Of Certified Public Accountants Jan 2020

Mscpa Centennial History: A Century Of Cpas In Mississippi, James W. Davis, Dale L. Flesher, Annette Pridgen, Mississippi Society Of Certified Public Accountants

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


Overview Of The Asb’S Proposed Quality Management Standards, Sara Lord, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2020

Overview Of The Asb’S Proposed Quality Management Standards, Sara Lord, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


General Accounting And Auditing Developments, 2020/21; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2020

General Accounting And Auditing Developments, 2020/21; 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 Attestation Engagements, Number 20, As Of January 2020, American Institute Of Certified Public Accountants (Aicpa) Jan 2020

Codification Of Statements On Standards For Attestation Engagements, Number 20, As Of January 2020, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Codification Of Statements On Auditing Standard, Numbers 122 To 138, As Of January 2020, American Institute Of Certified Public Accountants (Aicpa) Jan 2020

Codification Of Statements On Auditing Standard, Numbers 122 To 138, As Of January 2020, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Materiality Considerations For Attestation Engagements Involving Aspects Of Subject Matters That Cannot Be Quantitatively Measured, American Institute Of Certified Public Accountants. Materiality Working Group Jan 2020

Materiality Considerations For Attestation Engagements Involving Aspects Of Subject Matters That Cannot Be Quantitatively Measured, American Institute Of Certified Public Accountants. Materiality Working Group

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Sheq: Using The Power Of Emotional Intelligence For Success, Jen Shirkani, Steve Friedlein, Angela Bearor, American Institute Of Certified Public Accountants. Women's Initiatives Executive Committee Jan 2020

Sheq: Using The Power Of Emotional Intelligence For Success, Jen Shirkani, Steve Friedlein, Angela Bearor, American Institute Of Certified Public Accountants. Women's Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Integrated Report 2020; Adapt+Thrive; Aicpa Annual Report, 2020, Association Of International Professional Accountants Jan 2020

Integrated Report 2020; Adapt+Thrive; Aicpa Annual Report, 2020, Association Of International Professional Accountants

AICPA Annual Reports

No abstract provided.


Proposed Statement On Auditing Standards, Amendments To Au-C Sections 725, 730, 930, 935, And 940, December 10, 2019, Comments Are Requested By February 10, 2020; Exposure Draft (American Institute Of Certified Public Accountants), 2019, December 10, American Institute Of Certified Public Accountants. Auditing Standards Board Dec 2019

Proposed Statement On Auditing Standards, Amendments To Au-C Sections 725, 730, 930, 935, And 940, December 10, 2019, Comments Are Requested By February 10, 2020; Exposure Draft (American Institute Of Certified Public Accountants), 2019, 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, Amendments To Au-C Sections 725, 730, 930, 935, And 940, December 10, 2019, American Institute Of Certified Public Accountants. Auditing Standards Board Dec 2019

Comment Letters On Proposed Statement On Auditing Standards, Amendments To Au-C Sections 725, 730, 930, 935, And 940, December 10, 2019, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Auditing Standards Board (Asb), December 6, 2019, Meeting Agenda Teleconference, American Institute Of Certified Public Accountants. Auditing Standards Board Dec 2019

Auditing Standards Board (Asb), December 6, 2019, Meeting Agenda Teleconference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


What Is Income? [Pattern Speech], American Institute Of Accountants Dec 2019

What Is Income? [Pattern Speech], American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


What Is Income? [Pattern Speech], American Institute Of Accountants Dec 2019

What Is Income? [Pattern Speech], American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


Amendments To The Description Of The Concept Of Materiality; Statement On Auditing Standards, 138, American Institute Of Certified Public Accountants. Auditing Standards Board Dec 2019

Amendments To The Description Of The Concept Of Materiality; Statement On Auditing Standards, 138, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Amendments To The Description Of The Concept Of Materiality (Amends The Following Sections Of Statement On Standards For Attestation Engagements [Ssae] No. 18, Attestation Standards: Clarification And Recodification: — Section 205, Examination Engagements [Aicpa, Professional Standards, At-C Sec. 205]; — Section 210, Review Engagements [Aicpa, Professional Standards, At-C Sec. 210]); Statement On Standards For Attestation Engagements 20, American Institute Of Certified Public Accountants. Auditing Standards Board Dec 2019

Amendments To The Description Of The Concept Of Materiality (Amends The Following Sections Of Statement On Standards For Attestation Engagements [Ssae] No. 18, Attestation Standards: Clarification And Recodification: — Section 205, Examination Engagements [Aicpa, Professional Standards, At-C Sec. 205]; — Section 210, Review Engagements [Aicpa, Professional Standards, At-C Sec. 210]); Statement On Standards For Attestation Engagements 20, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.


Agreed-Upon Procedures Engagements; Statement On Standards For Attestation Engagements 19, American Institute Of Certified Public Accountants. Auditing Standards Board Dec 2019

Agreed-Upon Procedures Engagements; Statement On Standards For Attestation Engagements 19, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.