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Articles 31 - 60 of 383
Full-Text Articles in Accounting
Cpa Client Tax Letter, October/November/December 2005, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, October/November/December 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Academy Of Accounting Historians 2005 Functions; In Memory Of William Donald Samson, March 30, 1947-September 15, 2005, Academy Of Accounting Historians
Academy Of Accounting Historians 2005 Functions; In Memory Of William Donald Samson, March 30, 1947-September 15, 2005, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Announcement Of Conference: Call For Papers: 18th Annual Conference On Accounting, Business And Financial History, Academy Of Accounting Historians
Announcement Of Conference: Call For Papers: 18th Annual Conference On Accounting, Business And Financial History, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Call For Papers: The Fifth Accounting History International Conference, Academy Of Accounting Historians
Call For Papers: The Fifth Accounting History International Conference, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Eleventh World Congress Of Accounting Historians, Nantes (France), July 19-22, 2006, Academy Of Accounting Historians
Eleventh World Congress Of Accounting Historians, Nantes (France), July 19-22, 2006, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting Hall Of Fame Academy Of Accounting Historians Conference: October 6-8, 2005; Academy Of Accounting Historians; Accounting Hall Of Fame: Conference Program, Academy Of Accounting Historians
Accounting Hall Of Fame Academy Of Accounting Historians Conference: October 6-8, 2005; Academy Of Accounting Historians; Accounting Hall Of Fame: Conference Program, Academy Of Accounting Historians
Accounting Historians Notebook
The Accounting Profession in Transition: Historical and Contemporary Perspectives on Change was the theme of a conference held at the Fisher College of Business, Ohio State University, on October 6-8, 2005. The Accounting Hall of Fame joined with the Academy of Accounting Historians to sponsor the conference. Over 125 accounting professionals, scholars and regulators attended including 16 representatives from other countries - 5 from Turkey, 3 from Japan, 2 from Thailand, 2 from Spain, 2 from Mexico, 1 from Canada, 1 from Australia and 1 from the United Kingdom. The conference included panel discussions and presentations of scholarly papers related …
Accounting Historians Notebook, 2005, Vol. 28, No. 2 (October) [Whole Issue]
Accounting Historians Notebook, 2005, Vol. 28, No. 2 (October) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
The Impact Of Insider Trading On Market Liquidity In The Nasdaq Market, Walayet A. Khan, H. Kent Baker, Mukesh Chaudhry, Suneel K. Maheshwari
The Impact Of Insider Trading On Market Liquidity In The Nasdaq Market, Walayet A. Khan, H. Kent Baker, Mukesh Chaudhry, Suneel K. Maheshwari
Accounting Faculty Research
This study examines the relationship between insider trading and market liquidity (spread and depth) of NASDAQ-100 stocks. Tests on an intraday sample of sell trades show no evidence of cross-sectional association between the width of the spread and insider trading, but detect some widening of the spread after the fact. Overall, our results provide mixed evidence on the ability of NASDAQ dealers to unravel informed order flow and adjust spreads accordingly. Their short-term behavior suggests an inability to detect insider trading and widen spreads, but their behavior over time suggests that dealers may attempt to recover what they apparently lose …
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings, September 15, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, Sept. 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings, September 15, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, Sept. 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
PROPOSED NEW INTERPRETATION 101-16 UNDER RULE 101: Indemnification, Limitation of Liability, and ADR Clauses in Engagement Letters . PROPOSED DELETION OF ETHICS RULING NO. 94 UNDER RULE 101: Indemnification Clause in Engagement Letters . PROPOSED DELETION OF ETHICS RULING NO. 95 UNDER RULE 101: Agreement With Attest Client to Use ADR Techniques . PROPOSED NEW INTERPRETATION 101-17 UNDER RULE 101: Performance of Client Advocacy Services, Fact Witness Testimony, and Forensic Accounting Services .
Proposal Of Professional Ethics Division: Proposed Revision To "Other Considerations" In Interpretation 101-1, Interpretation Of Rule 101, Under Rule 101 And Proposed Conceptual Framework For Aicpa Independence Standards, September 15, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, Sept. 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposal Of Professional Ethics Division: Proposed Revision To "Other Considerations" In Interpretation 101-1, Interpretation Of Rule 101, Under Rule 101 And Proposed Conceptual Framework For Aicpa Independence Standards, September 15, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, Sept. 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The AICPA Professional Ethics Executive Committee (the PEEC, or committee) is exposing for comment a proposed revision to interpretation 101-1, Interpretation of Rule 101, under Rule 101, Independence [ET sec. 101.02], of the AICPA’s Code of Professional Conduct (the Code), and is also exposing for comment the Conceptual Framework for AICPA Independence Standards (Conceptual Framework), which is related to that revision.
Comment Letters On Proposal Of Professional Ethics Division: Proposed Revision To "Other Considerations" In Interpretation 101-1, Interpretation Of Rule 101, Under Rule 101 And Proposed Conceptual Framework For Aicpa Independence Standards, September 15, 2005, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Proposal Of Professional Ethics Division: Proposed Revision To "Other Considerations" In Interpretation 101-1, Interpretation Of Rule 101, Under Rule 101 And Proposed Conceptual Framework For Aicpa Independence Standards, September 15, 2005, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings, September 15, 2005, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings, September 15, 2005, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Members In Education, September 2005, American Institute Of Certified Public Accountants (Aicpa)
Members In Education, September 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Medium Public Accounting Firms, September 2005, American Institute Of Certified Public Accountants (Aicpa)
Members In Medium Public Accounting Firms, September 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 29 No. 7, September 2005, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 29 No. 7, September 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Business And Finance, September 2005, American Institute Of Certified Public Accountants (Aicpa)
Members In Business And Finance, September 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Large Public Accounting Firms, September 2005, American Institute Of Certified Public Accountants (Aicpa)
Members In Large Public Accounting Firms, September 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Small Local Public Accounting Firms, September 2005, American Institute Of Certified Public Accountants (Aicpa)
Members In Small Local Public Accounting Firms, September 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Planner, Volume 20, Number 5, September-October 2005, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 20, Number 5, September-October 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Proposed Statement On Auditing Standards: Communication Of Internal Control Related Matters Noted In An Audit (To Supersede Statement On Auditing Standards No. 60, Communication Of Internal Control Related Matters Noted In An Audit), September 1, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, Sept. 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards: Communication Of Internal Control Related Matters Noted In An Audit (To Supersede Statement On Auditing Standards No. 60, Communication Of Internal Control Related Matters Noted In An Audit), September 1, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, Sept. 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This Statement establishes standards and provides guidance for communicating matters related to an entity's internal control over financial reporting1 observed during an audit of financial statements.2 The internal control related matters specified by this Statement should be communicated to management and those charged with governance. The term those charged with governance refers to the person(s) with responsibility for overseeing (a) the strategic direction of the entity and (b) the entity’s financial reporting and disclosure process. In most entities, governance is a collective responsibility that may be carried out by a board of directors, a committee of the board of directors …
Comment Letters On Proposed Statement On Auditing Standards: Communication Of Internal Control Related Matters Noted In An Audit (To Supersede Statement On Auditing Standards No. 60, Communication Of Internal Control Related Matters Noted In An Audit), September 1, 2005, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards: Communication Of Internal Control Related Matters Noted In An Audit (To Supersede Statement On Auditing Standards No. 60, Communication Of Internal Control Related Matters Noted In An Audit), September 1, 2005, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Tax Section Newsletter, September 2005, American Institute Of Certified Public Accountants. Tax Section
Tax Section Newsletter, September 2005, American Institute Of Certified Public Accountants. Tax Section
Newsletters
No abstract provided.
Cpa Client Bulletin, September 2005, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, September 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Infotech Update, Volume 14, Number 5, September/October 2005, American Institute Of Certified Public Accountants. Information Technology Section
Infotech Update, Volume 14, Number 5, September/October 2005, American Institute Of Certified Public Accountants. Information Technology Section
Newsletters
No abstract provided.
Client, Industry And Country Factors Affecting Choice Of Big N Industry Expert Auditors, Michael Ettredge, Soo Young Kwon, Chee Yeow Lim
Client, Industry And Country Factors Affecting Choice Of Big N Industry Expert Auditors, Michael Ettredge, Soo Young Kwon, Chee Yeow Lim
Research Collection School Of Accountancy
This study investigates client choice of industry specialist auditors from among the Big N (Big 4 or 5) in an international (non-U.S.) setting. We investigate client-specific, industry-level and country-level factors hypothesized to enhance or decrease Big N clients' demand for industry expertise. Using data for 29 countries and 14 broad industries from 1993-2005, we find that international client choice of industry specialist Big N auditors is positively associated with client size, client growth opportunities, and client capital intensity. The choice of industry specialists from among the Big N is more prevalent in countries where levels of investor protection, quality of …
Separating The Effects Of Asymmetric Incentives And Inefficient Use Of Information On Financial Analysts' Consensus Earnings Forecast Errors, Stanimir Markov, Min Yen Tan
Separating The Effects Of Asymmetric Incentives And Inefficient Use Of Information On Financial Analysts' Consensus Earnings Forecast Errors, Stanimir Markov, Min Yen Tan
Research Collection School Of Accountancy
Prior research on financial analysts’ consensus earnings forecast errors has tended to explore either incentives-based or inefficient information use-based explanations for the properties of the analysts’ forecast errors. This has limited our understanding of financial analysts’ expectation formation process as incentives and cognitive biases are likely to simultaneously affect the properties of the analysts’ consensus forecast errors. Our main contribution is in separating these two effects. In particular, using consensus quarterly earnings forecast data, we document that analysts have asymmetric loss function and that they do not fully use information about past earnings and forecast errors in minimizing their expected …
Opportunity Costs, Profits, And Value, Shyam Sunder
Opportunity Costs, Profits, And Value, Shyam Sunder
Shyam Sunder
No abstract provided.
Nanny Knows Best: The Problem Of Setting Efficient Accounting Standards, Shyam Sunder
Nanny Knows Best: The Problem Of Setting Efficient Accounting Standards, Shyam Sunder
Shyam Sunder
No abstract provided.
Accounting And Controls In E-Commerce: Expectations, Common Knowledge And Culture, Shyam Sunder
Accounting And Controls In E-Commerce: Expectations, Common Knowledge And Culture, Shyam Sunder
Shyam Sunder
No abstract provided.
Cpa Client Bulletin, August 2005, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, August 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.