Accounting Commons^™

Members In Education, 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

Newsletters

No abstract provided.

Cpa Client Bulletin, 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)

Newsletters

No abstract provided.

Members In Medium Public Accounting Firms, 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)

Newsletters

No abstract provided.

Practicing Cpa, Vol. 29 No. 7, 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)

Newsletters

No abstract provided.

Tax Section Newsletter, September 2005, American Institute Of Certified Public Accountants. Tax 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

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 …

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

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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 …

U.S. Department Of Labor, Aicpa, And State Cpa Societies Partner On Small Business Seminar Series., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Aicpa Names Grant Ashley 2005 Outstanding Cpa In Government., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Cpas Concerned About U.S. Economy Aicpa Survey Says., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Accounting Hall Of Fame: Edmund L. Jenkins, Remarks, Citation And Response, San Francisco, California, August 8, 2005, American Accounting Association, The Ohio State University

Accounting Hall of Fame Brochures

No abstract provided.

Cpa Client Bulletin, August 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Model Checking For E-Business Control And Assurance, Bonnie B. Anderson, James V. Hansen, Paul B. Lowry, Scott L. Summers

Faculty Publications

Model checking is a promising technique for the verification of complex software systems. As the use of the Internet for conducting e-business extends the reach of many organizations, well-designed software becomes the foundation of reliable implementation of e-business processes. These distributed, electronic methods of conducting transactions place reliance on the control structures embedded in the transaction processes. Deficiencies in control structures of processes that support e-business can lead to loss of physical assets, digital assets, money, and consumer confidence. Yet, assessing the reliability of e-business processes is complex and time-consuming. This paper explicates how model-checking technology can aid in the …

Cpa Client Bulletin, July 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Uniform Cpa Examination Alert, Summer/Fall 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Infotech Update, Volume 14, Number 4, July/August 2005, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.

Planner, Volume 20, Number 4, July-August 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Practicing Cpa, Vol. 29 No. 6, July/August 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Full-Time Faculty Salaries By College By Rank & By Gender, Wku Faculty Senate

Faculty Senate

Report of full-time faculty salaries by college by rank and by gender for FY 2005-2006.

An Empirical Investigation To Detect The Presence Of Confirmation Bias In The Decision-Making Strategies Used By Litigants In Tax Court Memorandum Cases, Mary M. Anderson

Doctoral Dissertations

Normative decision theory describes the judgment and decision-making process as a cost/benefit analysis based upon maximum utility. One assumption of the theory is full rationality for choices made throughout the process. Due to bounded rationality, however, mental shortcuts become necessary. Use of these shortcuts does not necessarily diminish the quality of the decision. However, a suboptimal use of a heuristic results in a biased decision.

Kahneman and Tversky (1979) identify three basic heuristics: availability, representativeness, and anchoring and adjusting. One suboptimal use of the anchoring and adjusting heuristic, confirmation bias, is the unconscious search for and evaluation of information that …

Valuation Effects Of Earnings Restatements Due To Accounting Irregularities, Tan Xu

Theses and Dissertations in Business Administration

This dissertation studies three financial topics using earnings restatement data. In the first topic, we discriminate between the market efficiency hypothesis and the underreaction hypothesis by examining their predictions on the stock performance of restating firms in the post-announcement period. Three approaches are used, namely, the cumulative abnormal return (CAR), buy-and-hold abnormal return (BHAR), and calendar time portfolio approaches. Consistent with the market efficiency hypothesis, we do not find significant abnormal performance in the post-restatement period. In the second topic, we test the extrapolation model (LSV, 1994) by examining the relationship between stock price reaction to earnings restatement and the …

How Groups Produce Higher-Quality Balanced Scorecards Than Individuals, S. B. Hughes, Craig B. Caldwell, Kathy A. Paulson Gjerde, Pam Rouse

Scholarship and Professional Work - Business

Many articles explain how to develop a balanced score card using groups, but the literature provides little insight about why groups are important. We gathered data from 12 groups involved in developing balanced score cards to determine how they use information suggested by their members. We found that the groups "filter" individual members' poor ideas and "carry through" their worthy ideas to the group score card--although not all poor ideas are filtered and not all good ideas are carried forward. We also found some evidence that groups create innovative ideas but to a lesser extent than filtering and carrying through …

Cpas As Cfos: Why You Should Have A Cpa In Your C-Suite (White Paper July 2005), American Institute Of Certified Public Accountants, Business And Industry Executive Committee.

Guides, Handbooks and Manuals

No abstract provided.

Update On Peer Review Transparency, July 2005., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.