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2005

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Articles 331 - 360 of 448

Full-Text Articles in Accounting

Accounting Disclosure At The Organization-Society Interface: A Meta-Theory And Empirical Evidence, Jennifer Ching-Kuan Chen Jan 2005

Accounting Disclosure At The Organization-Society Interface: A Meta-Theory And Empirical Evidence, Jennifer Ching-Kuan Chen

Electronic Theses and Dissertations

This dissertation consists of three studies related to accounting disclosure at the interface of the organization and society. The first study investigates the overlapping perspectives of legitimacy theory, institutional theory, resource dependence theory, and stakeholder theory and integrates these theories into a more cohesive meta-theory of the organization-society interface. The second study examines whether a corporation's charitable contributions represent a corporate social performance strategy or a legitimation strategy. More specifically, study two investigates, from two competing perspectives, how corporate executives rationalize their philanthropic actions. The third study analyzes the relationship between the current tax laws and the fulfillment of corporate …


Adaptive Self-Regulation And Organizational Politics: Investigating The Effects In The Accounting Profession, Sharon Howell Jan 2005

Adaptive Self-Regulation And Organizational Politics: Investigating The Effects In The Accounting Profession, Sharon Howell

Electronic Theses and Dissertations

The purpose of this dissertation is to investigate whether or not perceptions of organizational politics mediate the relationships between accountants' personality and interpersonal traits and their perceptions of a superior's leadership ability and performance. An accountant who has a higher degree of confidence in his or her superior's abilities is more likely to be committed to a given project, resulting in a better project outcome. This benefits the client and ultimately society as a whole. This study contributes to the accounting and psychology literatures because extant research views perceptions of leadership ability and performance from the perspective of the individual …


Sas No. 70 Reports And Employee Benefit Plans; Statement On Auditing Standards, 021, Michael J. Ramos, Linda C. Delahanty Jan 2005

Sas No. 70 Reports And Employee Benefit Plans; Statement On Auditing Standards, 021, Michael J. Ramos, Linda C. Delahanty

Statements on Auditing Standards

No abstract provided.


The Persistence Of Earnings And Corporate Governance In Ipo Firms, Mary F. Calegari, H. A. Maretno Jan 2005

The Persistence Of Earnings And Corporate Governance In Ipo Firms, Mary F. Calegari, H. A. Maretno

Faculty Publications

In this study, we investigate the earnings persistence in IPO firms by examining the two components of earnings: accruals and cash flows. We also analyze the impact of corporate governance on earnings and the two earnings components. In our comparison of the top and bottom quartiles based on the firms' earnings at the IPO year, we find that although the top quartile firms have a significantly positive accrual component in the IPO year, they eventually have the same negative accrual component of earnings as the bottom quartile firms in the second year after the IPO. In contrast, we find that …


Use Tax Collections, Laura R. Ingraham, K. R. Nunez, L. M. Wright Jan 2005

Use Tax Collections, Laura R. Ingraham, K. R. Nunez, L. M. Wright

Faculty Publications

The article reports on a study which investigated the level of compliance with U.S. state use tax laws and the techniques employed by the states in order to enforce use tax. Most states utilize either of two forms of tax reporting and collection. These are: the introduction of a separate use tax form/return; or the use of a separate line on the state income tax return. It was observed that utilizing a separate line item on the state income tax return might cause a rise in the number of taxpayers.


Incorporating Tax Reform Into Tax Courses, Annette M. Nellen Jan 2005

Incorporating Tax Reform Into Tax Courses, Annette M. Nellen

Faculty Publications

No abstract provided.


Digest Of State Accountancy Laws And State Board Regulations - 2004/05, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy Jan 2005

Digest Of State Accountancy Laws And State Board Regulations - 2004/05, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy

AICPA Annual Reports

No abstract provided.


Sec And Pcaob Alert - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2005

Sec And Pcaob Alert - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Business Valuation And Forensic & Litigation Services Specialty Area 2004-2005 Annual Progress Report., American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section Jan 2005

Business Valuation And Forensic & Litigation Services Specialty Area 2004-2005 Annual Progress Report., American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section

AICPA Annual Reports

No abstract provided.


Aicpa Audit Committee Toolkit: Government Organizations; Audit Committee Toolkit, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center Jan 2005

Aicpa Audit Committee Toolkit: Government Organizations; Audit Committee Toolkit, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center

AICPA Committees

No abstract provided.


Accounting Trends & Techniques: Not-For-Profit Organizations: Financial Statement Reporting And Disclosure Practices, Richard F. Larkin, Allen L. Fetterman, Lori A. West Jan 2005

Accounting Trends & Techniques: Not-For-Profit Organizations: Financial Statement Reporting And Disclosure Practices, Richard F. Larkin, Allen L. Fetterman, Lori A. West

Accounting Trends and Techniques

No abstract provided.


Communication In The Accounting Profession, Heidi Beth Weiskircher Jan 2005

Communication In The Accounting Profession, Heidi Beth Weiskircher

Honors Program Theses

The accounting profession's desire to enhance entry-level communication skills is evident in a revised Certified Public Accountant examination (CPA exam) and a continued push for a revamped accounting curriculum. This paper will describe the need for effective communication skills in the accounting profession and the efforts of accounting educators and CPA exam designers to improve the communication skills of accountants entering the field. I discuss the possibilities that revised curricula and examination practices could improve the overall abilities of future CPA candidates. However, I argue that the accounting industry must identify itself as a profession of communication to solve the …


Personal Financial Statements Guide With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Personal Financial Statements Task Force Jan 2005

Personal Financial Statements Guide With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Personal Financial Statements Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Aicpa Audit Committee Toolkit: Not-For-Profit Organizations; Audit Committee Toolkit, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center, Cna Financial Corporation Jan 2005

Aicpa Audit Committee Toolkit: Not-For-Profit Organizations; Audit Committee Toolkit, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center, Cna Financial Corporation

AICPA Committees

No abstract provided.


Domestic And Foreign Earnings, Stock Return Variability, And The Impact Of Investor Sophistication, Dan Segal, Jeffrey L. Callen, Ole-Kristian Hope Jan 2005

Domestic And Foreign Earnings, Stock Return Variability, And The Impact Of Investor Sophistication, Dan Segal, Jeffrey L. Callen, Ole-Kristian Hope

Research Collection School Of Accountancy

We examine the importance of foreign earnings relative to domestic earnings for a sample of U.S. multinationals using variance decomposition. Our methodology represents an alternative and complementary approach over the prior literature, which is based on traditional regressions and earnings response coefficients. We document that domestic earnings are more important in explaining the variance of unexpected returns than are foreign earnings and that the relative importance of domestic earnings is a decreasing function of investor sophistication. Last, we classify institutional investors as either short- or long-term oriented following Bushee [1998]. We find that the variance contribution of foreign earnings increases …


Intellectual Capital Performance And Cash-Based Incentive Payments: Impact Of Remuneration Committee And Corporate Governance Features, Jean-Luc Wolfgang Mitchell Van Der Zahn, Inderpal Singh, Alistair Brown Jan 2005

Intellectual Capital Performance And Cash-Based Incentive Payments: Impact Of Remuneration Committee And Corporate Governance Features, Jean-Luc Wolfgang Mitchell Van Der Zahn, Inderpal Singh, Alistair Brown

Research Collection School Of Accountancy

No abstract provided.


Voluntary Decisions On Audit Committee Composition And Expertise And The Influence Of Board Of Director Characteristics: Further Evidence From Singapore, Jean-Luc Wolfgang Mitchell Van Der Zahn, Inderpal Singh Jan 2005

Voluntary Decisions On Audit Committee Composition And Expertise And The Influence Of Board Of Director Characteristics: Further Evidence From Singapore, Jean-Luc Wolfgang Mitchell Van Der Zahn, Inderpal Singh

Research Collection School Of Accountancy

No abstract provided.


What Determines Residual Income?, Qiang Cheng Jan 2005

What Determines Residual Income?, Qiang Cheng

Research Collection School Of Accountancy

This paper investigates the determinants of residual income scaled by book value of equity, i.e., abnormal return on equity (ROE), by analyzing the impact of value-creation (economic rents) and value-recording (conservative accounting) processes on abnormal ROE. I rely on economic theories to characterize economic rents and develop an empirical measure—the conservative accounting factor—to capture the effect of conservative accounting. As expected, industry abnormal ROE increases with industry concentration, industry-level barriers to entry, and industry conservative accounting factors. Also as expected, the difference between firm and industry abnormal ROE increases with market share, firm size, firm-level barriers to entry, and firm …


Equity Incentives And Earnings Management, Qiang Cheng, Terry Warfield Jan 2005

Equity Incentives And Earnings Management, Qiang Cheng, Terry Warfield

Research Collection School Of Accountancy

This paper examines the link between managers' equity incentives—arising from stock-based compensation and stock ownership—and earnings management. We hypothesize that managers with high equity incentives are more likely to sell shares in the future and this motivates these managers to engage in earnings management to increase the value of the shares to be sold. Using stock-based compensation and stock ownership data over the 1993–2000 time period, we document that managers with high equity incentives sell more shares in subsequent periods. As expected, we find that managers with high equity incentives are more likely to report earnings that meet or just …


Student Preferences For Common Or Unique Assignments: Some Early Evidence, Erwin Waldmann, Janek Ratnatunga, Marshall A. Geiger Jan 2005

Student Preferences For Common Or Unique Assignments: Some Early Evidence, Erwin Waldmann, Janek Ratnatunga, Marshall A. Geiger

Accounting Faculty Publications

Accounting assignments and homework exercises that use identical problem material for all students encourage plagiarism. Giving each individual student a unique assignment alleviates this problem, but raises other issues such as the lack of co-operative learning and grading parity. This paper examines students' attitudes towards both common and unique accounting assignments. The results indicate that a large majority of students preferred the unique assignments and perceived getting a high grade on these assignments as more rewarding and reflective of higher learning than similar grades on common assignments. Attitudinal variables for the validity of grading, perceptions regarding plagiarism, and perceptions of …


Auto Dealership Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2005

Auto Dealership Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Asb Meeting Minutes, 2005, April 26-28, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2005

Asb Meeting Minutes, 2005, April 26-28, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Asb Meeting Minutes, 2005, July 12-14, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2005

Asb Meeting Minutes, 2005, July 12-14, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Asb Meeting Minutes, 2005, October 11-13;Auditing Standards Board Highlights, 2005, October 11-13, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2005

Asb Meeting Minutes, 2005, October 11-13;Auditing Standards Board Highlights, 2005, October 11-13, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Management Override Of Internal Controls : The Achilles' Heel Of Fraud Prevention : The Audit Committee And Oversight Of Financial Reporting, American Institute Of Certified Public Accountants. Antifraud Programs And Controls Task Force Jan 2005

Management Override Of Internal Controls : The Achilles' Heel Of Fraud Prevention : The Audit Committee And Oversight Of Financial Reporting, American Institute Of Certified Public Accountants. Antifraud Programs And Controls Task Force

Association Sections, Divisions, Boards, Teams

No abstract provided.


Pcps Top Talent Study : Gaining A Strategic Advantage In Recruiting And Retention, American Institute Of Certified Public Accountants. Private Companies Practice Section Jan 2005

Pcps Top Talent Study : Gaining A Strategic Advantage In Recruiting And Retention, American Institute Of Certified Public Accountants. Private Companies Practice Section

Association Sections, Divisions, Boards, Teams

No abstract provided.


Uniform Accountancy Act, Standards For Regulation Including Substantial Equivalency, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy Jan 2005

Uniform Accountancy Act, Standards For Regulation Including Substantial Equivalency, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy

Association Sections, Divisions, Boards, Teams

No abstract provided.


Summary And Text Of Proposed Revisions To Aicpa/Nasba Uniform Accountancy Act (Uaa) Statute; Exposure Draft (American Institute Of Certified Public Accountants), 2005 August 1, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards O Accountancy Jan 2005

Summary And Text Of Proposed Revisions To Aicpa/Nasba Uniform Accountancy Act (Uaa) Statute; Exposure Draft (American Institute Of Certified Public Accountants), 2005 August 1, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards O Accountancy

Association Sections, Divisions, Boards, Teams

No abstract provided.


Proposed Statement On Auditing Standards : Audit Documentation;Audit Documentation; Exposure Draft (American Institute Of Certified Public Accountants), 2005, Jan. 12, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Audit Documentation Task Force Jan 2005

Proposed Statement On Auditing Standards : Audit Documentation;Audit Documentation; Exposure Draft (American Institute Of Certified Public Accountants), 2005, Jan. 12, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Audit Documentation Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This exposure draft introduces a proposed Statement on Auditing Standards (SAS) that will replace SAS No. 96, Audit Documentation (AICPA, Professional Standards, vol. 1, AU sec. 339). This proposed SAS establishes standards and provides guidance to an auditor on audit documentation for audits of financial statements or other financial information being reported on. Issues surrounding audit documentation continue to be discussed due to events affecting the profession that post-date the development and issuance of SAS No. 96. Specifically, some state regulators and government auditors seek more uniformity in the preparation, filing, and retention of audit documentation of nonissuers. Audit documentation …


Proposed Statement On Auditing Standards : Defining Professional Requirements In Statements On Auditing Standards;Proposed Statement On Standards For Attestation Engagements : Defining Professional Requirements In Statements On Standards For Attestation Engagements;Defining Professional Requirements In Statements On Auditing Standards;Defining Professional Requirements In Statements On Standards For Attestation Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 2, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2005

Proposed Statement On Auditing Standards : Defining Professional Requirements In Statements On Auditing Standards;Proposed Statement On Standards For Attestation Engagements : Defining Professional Requirements In Statements On Standards For Attestation Engagements;Defining Professional Requirements In Statements On Auditing Standards;Defining Professional Requirements In Statements On Standards For Attestation Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 2, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

In serving the public interest, the Auditing Standards Board (ASB) aims to set high quality auditing and assurance standards for nonissuers that are understandable, clear, and capable of consistent application, thereby serving to enhance the quality and uniformity of practice. In doing so, the ASB seeks to balance the needs of a wide range of users, including auditors, those responsible for governance, regulators, and the public in general. Until now, the accounting profession has not expressly defined imperatives used to describe different degrees of the auditor's responsibility when conducting audit engagements in accordance with generally accepted auditing standards and attestation …