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Full-Text Articles in Business

General Accounting And Auditing Developments, 2015/16; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2015

General Accounting And Auditing Developments, 2015/16; 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, As Of January 2015, Numbers 1 To 17, American Institute Of Certified Public Accountants (Aicpa) Jan 2015

Codification Of Statements On Standards For Attestation Engagements, As Of January 2015, Numbers 1 To 17, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Codification Of Statements On Auditing Standard, Numbers 122 To 129, As Of January 2015, American Institute Of Certified Public Accountants (Aicpa) Jan 2015

Codification Of Statements On Auditing Standard, Numbers 122 To 129, As Of January 2015, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Codification Of Statements On Standards For Accounting And Review Services As Of January 2015, Numbers 1 To 21, American Institute Of Certified Public Accountants (Aicpa) Jan 2015

Codification Of Statements On Standards For Accounting And Review Services As Of January 2015, Numbers 1 To 21, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Not-For-Profit Entities Industry Developments - 2015; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2015

Not-For-Profit Entities Industry Developments - 2015; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Health Care Industry Developments - 2015/16; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2015

Health Care Industry Developments - 2015/16; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Employee Benefit Plans Industry Developments - 2015; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2015

Employee Benefit Plans Industry Developments - 2015; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Employee Benefit Plans, January 1, 2015; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Jan 2015

Employee Benefit Plans, January 1, 2015; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Government Auditing Standards And Single Audit Developments - 2015/16; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2015

Government Auditing Standards And Single Audit Developments - 2015/16; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


2015 Trends In The Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, American Institute Of Certified Public Accountants (Aicpa) Jan 2015

2015 Trends In The Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.


A Qualitative And Quantitative Analysis Of Student Loan Debt And Its Impact On Postsecondary Education And The American Economy, James Wesley Howell Jan 2015

A Qualitative And Quantitative Analysis Of Student Loan Debt And Its Impact On Postsecondary Education And The American Economy, James Wesley Howell

Honors Theses

This paper seeks to address the current student debt problem in the United States from both a quantitative and qualitative perspective. I have analyzed the student debt problem using data from the New York Federal Reserve, CollegeBoard, and a number of university studies and independent sources. In this paper I address the current structure of postsecondary educational finance with a focus on student loans. I address the causes of the current amount of outstanding student debt on governmental, institutional, and personal fronts, and analyze the amount of debt and cost of tuition and fees by type of institution in order …


A Study Of Earnings Managent And Financial Statement Reporting Issues Surroding Public Traded Corporations, Juntao Wu Jan 2015

A Study Of Earnings Managent And Financial Statement Reporting Issues Surroding Public Traded Corporations, Juntao Wu

Honors Theses

The purpose of this paper is to study some publicly traded companies' financial reporting systems. I chose four companies in different industries to conduct a series of analyses and evaluations. In Section One, the quality of these companies' financial reporting systems is carefully examined and evaluated. First, I discuss some potential earnings management strategies that managers from different departments tend to adopt. Next, some of the chosen companies' important policies, such as revenue recognition, are compared with industrial standards or relevant policies from competitors. In addition, earnings management and financial reporting issues that relate to income taxes are discussed separately. …


Fraud And Its Relation To The Hospitality Industry, Nicole Ross Jan 2015

Fraud And Its Relation To The Hospitality Industry, Nicole Ross

Honors Theses

The purpose of this study is to analyze and explore the numerous components of fraud, including its relation and presence in the hospitality industry. Additionally, the study contains findings and analyses derived from participation in a professional development series conducted in a classroom setting and two accounting case studies hosted by PricewaterhouseCoopers and KMPG in Fall 2013. I will dissect fraud down to its various elements and compile a work plan and proposal originating from the findings from the study. The study examines the causes of fraud, people who commit fraud, fraud legislation, and fraud trends. Through primary and secondary …


A Strategic And It Analysis Of Quirky And An Examination Of Business And Accounting Case Studies, Lisa-Marie Schalk Jan 2015

A Strategic And It Analysis Of Quirky And An Examination Of Business And Accounting Case Studies, Lisa-Marie Schalk

Honors Theses

The purpose of this secondary and primary research is not only to explore the concept of management and information technology consulting in the context of a startup up company based in New York called Quirky, but also to present the culmination of my participation in two accounting case study competitions, PricewaterhouseCoopers' xACT competition and KPMG's International Case Competition. After my secondary research on management and IT consulting and the role of IT in various functional areas such as human resources, supply chain management, and financial reporting, I present a brief background on Quirky, a startup company with the mission to …


An Analysis Of Corporate Social Responsibility And Corporate Social Responsibility Reporting, Anna Claire Wammack Jan 2015

An Analysis Of Corporate Social Responsibility And Corporate Social Responsibility Reporting, Anna Claire Wammack

Honors Theses

The purpose of this thesis is to present an overview of corporate social responsibility (CSR) and CSR reporting. The research done in preparation of this report was done by reviewing articles and professional reports and surveys on the topic of CSR. The report defines CSR and examines several surveys of businesses to see what the current CSR trends are. Next, government initiatives and expenditures related to CSR are described and quantified. The report continues by describing the benefits and format of CSR reporting and attestation. Other areas of business and CSR are studied such as CSR investing and consulting. Lastly, …


Drink, Drank, Drunk: An Analysis Of Three Possible Solutions To Urban Residential Potable Water Shortages In China, Holly C. Smith Jan 2015

Drink, Drank, Drunk: An Analysis Of Three Possible Solutions To Urban Residential Potable Water Shortages In China, Holly C. Smith

Honors Theses

China's urban residential communities are currently facing mounting levels of water scarcity with the potential to impact social and even possibly political stability. China's central government is currently attempting to mitigate such potential risk by adopting a variety of projects aimed at combating potable water shortages. This paper sets out to analyze three of the national projects adopted by China's central government to combat critical residential water shortages currently affecting China's urban areas. The three projects are South North River Transfer Project, the adoption of tiered water pricing system, and the construction of desalinization facilities in some coastal cities. Each …


Aicpa Annual Report, 2014-2015; Perspectives, American Institute Of Certified Public Accountants (Aicpa) Jan 2015

Aicpa Annual Report, 2014-2015; Perspectives, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.


Essentials Of Forensic Accounting, Michael A. Crain, William S. Hopwood, Carl Pacini, George R. Young Jan 2015

Essentials Of Forensic Accounting, Michael A. Crain, William S. Hopwood, Carl Pacini, George R. Young

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Code Of Professional Conduct Effective December 15, 2014, Unless Early Implemented. Updated For All Official Releases Through December 15, 2014, American Institute Of Certified Public Accountants (Aicpa) Dec 2014

Aicpa Code Of Professional Conduct Effective December 15, 2014, Unless Early Implemented. Updated For All Official Releases Through December 15, 2014, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Code Of Professional Conduct As Of December 14, 2014, American Institute Of Certified Public Accountants (Aicpa) Dec 2014

Code Of Professional Conduct As Of December 14, 2014, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Comment Letter On Firm Mergers And Acquisitions Proposed Interpretation, December 10, 2014, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Dec 2014

Comment Letter On Firm Mergers And Acquisitions Proposed Interpretation, December 10, 2014, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Firm Mergers And Acquisitions Proposed Interpretation, December 10, 2014, Comments Are Requested By May 15, 2015; Exposure Draft (American Institute Of Certified Public Accountants), 2014 December 10, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Dec 2014

Firm Mergers And Acquisitions Proposed Interpretation, December 10, 2014, Comments Are Requested By May 15, 2015; Exposure Draft (American Institute Of Certified Public Accountants), 2014 December 10, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Peer Reviewer Performance, Disagreements And Qualifications, November 18, 2014, Comments Are Requested By January 2, 2015; Exposure Draft (American Institute Of Certified Public Accountants), 2014 November 18, American Institute Of Certified Public Accountants. Peer Review Board Nov 2014

Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Peer Reviewer Performance, Disagreements And Qualifications, November 18, 2014, Comments Are Requested By January 2, 2015; Exposure Draft (American Institute Of Certified Public Accountants), 2014 November 18, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Preparation Of Financial Statements Performed Under Ssars And The Impact On Enrollment In And The Scope Of Peer Review, November 18, 2014, American Institute Of Certified Public Accountants. Peer Review Board Nov 2014

Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Preparation Of Financial Statements Performed Under Ssars And The Impact On Enrollment In And The Scope Of Peer Review, November 18, 2014, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Peer Reviewer Performance, Disagreements And Qualifications, November 18, 2014, American Institute Of Certified Public Accountants. Peer Review Board Nov 2014

Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Peer Reviewer Performance, Disagreements And Qualifications, November 18, 2014, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Preparation Of Financial Statements Performed Under Ssars And The Impact On Enrollment In And The Scope Of Peer Review, November 18, 2014, Comments Are Requested By January 2, 2015;Exposure Draft (American Institute Of Certified Public Accountants), 2014, November 14, American Institute Of Certified Public Accountants. Peer Review Board Nov 2014

Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Preparation Of Financial Statements Performed Under Ssars And The Impact On Enrollment In And The Scope Of Peer Review, November 18, 2014, Comments Are Requested By January 2, 2015;Exposure Draft (American Institute Of Certified Public Accountants), 2014, November 14, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Auditing Standards Board (Asb), October 21-23, 2014, Meeting Agenda, New York, Ny, American Institute Of Certified Public Accountants. Auditing Standards Board Oct 2014

Auditing Standards Board (Asb), October 21-23, 2014, Meeting Agenda, 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, October 21-23, 2014, New York, Ny; Highlights (Asb) Meeting, October 21-23, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board Oct 2014

Auditing Standards Board (Asb) Meeting, October 21-23, 2014, New York, Ny; Highlights (Asb) Meeting, October 21-23, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Official Releases: Council Resolution Concerning The Form Of Organization And Name Rule" Set Out In Appendix B To The Aicpa Code Of Professional Conduct, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Oct 2014

Official Releases: Council Resolution Concerning The Form Of Organization And Name Rule" Set Out In Appendix B To The Aicpa Code Of Professional Conduct, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

Council voted on October 19, 2014 to approve changes to the "Council Resolution Concerning the Form of Organization and Name Rule" Set out in Appendix B to the AICPA Code of Professional Conduct.


Fall Meeting Of Council, October 19 - 21, 2014, Volume 1, The Westin Copley Place, 10 Huntington Avenue Boston, Ma 02116, American Institute Of Certified Public Accountants (Aicpa) Oct 2014

Fall Meeting Of Council, October 19 - 21, 2014, Volume 1, The Westin Copley Place, 10 Huntington Avenue Boston, Ma 02116, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.