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Articles 421 - 450 of 463
Full-Text Articles in Accounting
Real Estate Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants
Real Estate Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Student Preferences For Common Or Unique Assignments: Some Early Evidence, Erwin Waldmann, Janek Ratnatunga, Marshall A. Geiger
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 …
Investment Companies Industry Developments — 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Investment Companies Industry Developments — 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Issues Papers
No abstract provided.
Interviewing The Client, Michael D. Akers, Robert Yahr
Interviewing The Client, Michael D. Akers, Robert Yahr
Accounting Faculty Research and Publications
This paper examines an assignment where students taking either an introductory auditing students or an accounting communications course interview a client to gain an understanding of internal control and the interview process. Students document the results of the interview in a memorandum. The paper provides detailed information regarding the design and implementation of a portion of the internal control system. The three main objectives of the assignment are 1) to provide students with the opportunity to demonstrate, develop, and enhance their communication skills; 2) to convey a realistic picture of the accounting environment; and 3) to familiarize students with a …
Graduate Student Audit Project, Michael D. Akers, Jodi L. Gissel
Graduate Student Audit Project, Michael D. Akers, Jodi L. Gissel
Accounting Faculty Research and Publications
This paper discusses Marquette University’s graduate student audit project, designed to enhance student learning and retention of auditing procedures and concepts learned in the classroom.
The Public Policy Implications Of Audit Regulation: Three Studies Related To The Passage Of The Sarbanes-Oxley Act Of 2002, Steven Thornburg
The Public Policy Implications Of Audit Regulation: Three Studies Related To The Passage Of The Sarbanes-Oxley Act Of 2002, Steven Thornburg
Electronic Theses and Dissertations
This dissertation documents and evaluates certain financial and non-financial strategies used by the public accounting profession to influence audit regulation during the policy formation period of the Sarbanes-Oxley Act of 2002 (SOX). The dissertation is comprised of three separate, but related studies. Each study uses prior research in accounting and related disciplines to investigate significant aspects the profession's strategies. The first study evaluates the rationality and effectiveness of political action committee (PAC) contributions paid by the accounting profession to members of Congress. The study finds that the accounting profession rationally allocated more PAC contributions to top congressional leaders and to …
Accounting Disclosure At The Organization-Society Interface: A Meta-Theory And Empirical Evidence, Jennifer Ching-Kuan Chen
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
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
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.
Accounting Trends & Techniques: Not-For-Profit Organizations: Financial Statement Reporting And Disclosure Practices, Richard F. Larkin, Allen L. Fetterman, Lori A. West
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.
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
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.
Auto Dealership Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants
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.
What Determines Residual Income?, Qiang Cheng
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 …
Asb Meeting Minutes, 2005, April 26-28, American Institute Of Certified Public Accountants. Auditing Standards Board
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
Asb Meeting Minutes, 2005, July 12-14, American Institute Of Certified Public Accountants. Auditing Standards Board
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
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.
Asb Meeting Minutes, 2005, February 1-3;Auditing Standards Board Approved Highlights, 2005, February 1-3, Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board
Asb Meeting Minutes, 2005, February 1-3;Auditing Standards Board Approved Highlights, 2005, February 1-3, Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board
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
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.
Making Sense Of The Data On Ireland's Inward Fdi, Clare O'Mahony, Frank Barry
Making Sense Of The Data On Ireland's Inward Fdi, Clare O'Mahony, Frank Barry
Articles
Ireland, in employment terms, is the most FDI-intensive economy in the EU. International comparisons of trends and levels of FDI intensity are usually based on balance-of-payments data however, and the international data series on Ireland’s inward FDI tell hugely conflicting stories. Such series are published by the IMF, UNCTAD, OECD and Eurostat (with data generally provided either by the CSO or the IDA), while data on US FDI in Ireland are published by the US Bureau of Economic Analysis. The present paper documents these conflicting stories and searches for any underlying consistency through analysis of the items that the various …
Asb Meeting Minutes, 2005, October 11-13;Auditing Standards Board Highlights, 2005, October 11-13, American Institute Of Certified Public Accountants. Auditing Standards Board
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.
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 2005, For Academic Year 2003-2004, Beatrice Sanders, Leticia B. Romeo
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 2005, For Academic Year 2003-2004, Beatrice Sanders, Leticia B. Romeo
AICPA Annual Reports
No abstract provided.
Aicpa Annual Report 2004-05; America Counts On Cpas, American Institute Of Certified Public Accountants
Aicpa Annual Report 2004-05; America Counts On Cpas, American Institute Of Certified Public Accountants
AICPA Annual Reports
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
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.
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
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.
Securing The Future : Building A Succession Plan For Your Firm, William L. Reeb
Securing The Future : Building A Succession Plan For Your Firm, William L. Reeb
Guides, Handbooks and Manuals
No abstract provided.
Adviser's Guide To The Tax Consequences Of The Purchase And Sale Of A Business, William H. Olson, American Institute Of Certified Public Accountants. Continuing Professional Education Division
Adviser's Guide To The Tax Consequences Of The Purchase And Sale Of A Business, William H. Olson, American Institute Of Certified Public Accountants. Continuing Professional Education Division
Guides, Handbooks and Manuals
No abstract provided.
Tax Research Techniques, Robert L. Gardner, Dave N. Stewart, Ronald G. Worsham
Tax Research Techniques, Robert L. Gardner, Dave N. Stewart, Ronald G. Worsham
Guides, Handbooks and Manuals
No abstract provided.
Cpa's Guide To Family Law Services, Sharyn Maggio, Thomas F. Burrage, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Cpa's Guide To Family Law Services, Sharyn Maggio, Thomas F. Burrage, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Guides, Handbooks and Manuals
No abstract provided.
Cpa's Guide To Wireless Technology And Networking, Michael R. Dickson, American Institute Of Certified Public Accountants. Information Technology Section
Cpa's Guide To Wireless Technology And Networking, Michael R. Dickson, American Institute Of Certified Public Accountants. Information Technology Section
Guides, Handbooks and Manuals
No abstract provided.
Beyond Vision And Mission : Reaching Operational And Financial Goals In Governments And Npos : How To Actually Implement Organizational Strategy, Lynda M. Dennis
Beyond Vision And Mission : Reaching Operational And Financial Goals In Governments And Npos : How To Actually Implement Organizational Strategy, Lynda M. Dennis
Guides, Handbooks and Manuals
No abstract provided.