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2006

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Articles 61 - 90 of 395

Full-Text Articles in Accounting

The Association Between Audit Quality And Abnormal Audit Fees, Jong-Hag Choi, Jeong-Bon Kim, Yoonseok Zang Aug 2006

The Association Between Audit Quality And Abnormal Audit Fees, Jong-Hag Choi, Jeong-Bon Kim, Yoonseok Zang

Research Collection School Of Accountancy

Using a sample of 9,820 firm-year observations over the 2000-2003 period, this paper examines whether, and how, audit quality proxied by unsigned discretionary accruals is associated with abnormal audit fees, i.e., actual audit fees in excess of expected, normal audit fees. The results of various regressions reveal that the association between the two is insignificant for the full sample, significantly positive for the subsample of clients with positive abnormal fees, and insignificantly negative for the subsample of clients with negative abnormal fees. The above results suggest that auditors’ incentives to compromise audit quality differ systematically for more profitable clients (with …


Culture Effects In The Ethical Decision-Making Process Of Latin American Accountants, Silvia Lopez Palau Aug 2006

Culture Effects In The Ethical Decision-Making Process Of Latin American Accountants, Silvia Lopez Palau

Theses and Dissertations - UTB/UTPA

Despite the amount of accounting ethics research conducted over many years, two significant problems remain unsolved. First, there is a need to create accurate measurement instruments capable of predicting behavior within a theoretical framework of ethical decision-making. Second, it is important to develop ways to make measurements appropriate for application in other cultures or countries. Thus, the purpose of this study is twofold. The first objective is to develop a scale to measure the ethical evaluations, judgments, and intentions of Latin American accountants. The second goal is to determine the effects of national culture and gender on the results posited …


Dennis R. Reigle Joins Aicpa As Director Of Academic And Career Development., American Institute Of Certified Public Accountants (Aicpa) Jul 2006

Dennis R. Reigle Joins Aicpa As Director Of Academic And Career Development., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards : Omnibus--2006, July 25,2006, American Institute Of Certified Public Accountants. Auditing Standards Board Jul 2006

Comment Letters On Proposed Statement On Auditing Standards : Omnibus--2006, July 25,2006, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Sec Chairman And Aicpa President To Be Keynote Speakers At 14th International Xbrl Forum., American Institute Of Certified Public Accountants (Aicpa) Jul 2006

Sec Chairman And Aicpa President To Be Keynote Speakers At 14th International Xbrl Forum., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Planner, Volume 21, Number 4, July-August 2006, American Institute Of Certified Public Accountants (Aicpa) Jul 2006

Planner, Volume 21, Number 4, July-August 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Acsec Update, Volume 10, Number 3 Summer 2006, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jul 2006

Acsec Update, Volume 10, Number 3 Summer 2006, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Newsletters

No abstract provided.


Infotech Update, Volume 15, Number 4, July/August 2006, American Institute Of Certified Public Accountants. Information Technology Section Jul 2006

Infotech Update, Volume 15, Number 4, July/August 2006, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.


A Test Of The Loan Prohibition Of The Sarbanes-Oxley Act: Are Firms That Grant Loans To Executives More Likely To Misstate Their Financial Results?, Charles Cullinan, Hui Du, Gail B. Wright Jul 2006

A Test Of The Loan Prohibition Of The Sarbanes-Oxley Act: Are Firms That Grant Loans To Executives More Likely To Misstate Their Financial Results?, Charles Cullinan, Hui Du, Gail B. Wright

Accounting Department Faculty Journal Articles

The Sarbanes-Oxley Act of 2002 was designed to improve the accuracy and reliability of financial reporting and prohibits public companies from granting loans to executives. Without considering the effects of executive loans on financial reporting, some researchers have questioned the appropriateness of the Act’s loan prohibition [Kahle, K., Shastri, K., 2004. Executive loans. Journal of Financial and Quantitative Analysis 39 (4), 791–811; Henderson, M., Spindler, J., 2005. Corporate Heroin: A defense of perks, executive loans, and conspicuous consumption. The Georgetown Law Journal 93 (6)]. We examine whether executive loans are associated with financial misstatements. We find a significant association between …


Sox Goes To College, Craig Piotrowki, Robert Yahr Jul 2006

Sox Goes To College, Craig Piotrowki, Robert Yahr

Accounting Faculty Research and Publications

No abstract provided.


Winter Wine Tourists In Canada's Niagara Region, Carmen W. Cullen, Eugene Kaciak, Linda Bramble, Barry Wright, Alfred E. Seaman, John Joseph Williams Jul 2006

Winter Wine Tourists In Canada's Niagara Region, Carmen W. Cullen, Eugene Kaciak, Linda Bramble, Barry Wright, Alfred E. Seaman, John Joseph Williams

Research Collection School Of Accountancy

This paper represents the first stage in a multi-seasonal investigation of peak, off-peak and shoulder season winery tourists in Canada’s Niagara region. The goal of the study reported here is to better understand the off-peak winery tourist – that strange creature who chooses to visit a winery in the dead of Canadian winter. Who are these people?


The Ethics Of Managing Short-Term Earnings: Business Managers And Business Students Rate Earnings Management Practices – Implications For Academia, Don E. Giacomino, Jodi L. Gissel, Michael D. Akers Jul 2006

The Ethics Of Managing Short-Term Earnings: Business Managers And Business Students Rate Earnings Management Practices – Implications For Academia, Don E. Giacomino, Jodi L. Gissel, Michael D. Akers

Accounting Faculty Research and Publications

In 1990, Bruns and Merchant surveyed the readership of the Harvard Business Review (HBR). Their survey asked HBR readers to rate the acceptability of earnings management practices. Prior to that study, researchers and accounting practitioners paid little attention to the morality of short-term earnings management. However, in the wake of highly publicized financial frauds and failures, the profession and academic journals have emphasized the importance of the concepts of earnings quality and earnings management. The Bruns and Merchant survey provided 13 earnings management situations and asked the HBR readers to rate the acceptability of those practices. In this study, we …


Pcps/Tscpa Launch 2006 National Map Survey, American Institute Of Certified Public Accountants. Cpa Firms Division. Private Companies Practice Section, Texas Society Of Certified Public Accountants Jun 2006

Pcps/Tscpa Launch 2006 National Map Survey, American Institute Of Certified Public Accountants. Cpa Firms Division. Private Companies Practice Section, Texas Society Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Repeats Estate Tax Reform Recommendations, Thomas J. Purcell I, American Institute Of Certified Public Accountants. Tax Executive Committee Jun 2006

Aicpa Repeats Estate Tax Reform Recommendations, Thomas J. Purcell I, American Institute Of Certified Public Accountants. Tax Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Summer Accounting Program At Iwu For Inner City Students, Leslie Boelter Jun 2006

Summer Accounting Program At Iwu For Inner City Students, Leslie Boelter

News and Events (Discontinued Series)

No abstract provided.


Aicpa And Aaa Team Up To Research Non-Financial Performance Measures., American Institute Of Certified Public Accountants (Aicpa) Jun 2006

Aicpa And Aaa Team Up To Research Non-Financial Performance Measures., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Merges Management Of Enhanced Business Reporting And Xbrl Initiatives., American Institute Of Certified Public Accountants (Aicpa) Jun 2006

Aicpa Merges Management Of Enhanced Business Reporting And Xbrl Initiatives., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Practicing Cpa, Vol. 30 No. 4, June 2006, American Institute Of Certified Public Accountants (Aicpa) Jun 2006

Practicing Cpa, Vol. 30 No. 4, June 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Aicpa Technical Practice Aids, As Of June 1, 2006, Volume 2, American Institute Of Certified Public Accountants (Aicpa) Jun 2006

Aicpa Technical Practice Aids, As Of June 1, 2006, Volume 2, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Technical Practice Aids, As Of June 1, 2006, Volume 1, American Institute Of Certified Public Accountants (Aicpa) Jun 2006

Aicpa Technical Practice Aids, As Of June 1, 2006, Volume 1, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


What Is Fraud And Who Is Responsible?, Michael D. Akers, Jodi L. Gissel Jun 2006

What Is Fraud And Who Is Responsible?, Michael D. Akers, Jodi L. Gissel

Accounting Faculty Research and Publications

Research shows that fraudulent activity affecting the financial statements is more prevalent than ever despite the increased attention devoted to the prevention and detection of fraud by companies and professional accountants. Fraud is a critical issue for preparers and users of financial statements, as well as auditors. Each group’s association and involvement with the financial statements is from a slightly different perspective. Even though all individuals in the financial reporting process share the responsibility for the integrity of the financial statements, different perspectives of fraud can and do affect each group’s interpretation of fraudulent activity and responsibility for the prevention …


Aicpa Business And Industry Economic Outlook Survey, June 2006: Summary Of Survey Results, American Institute Of Certified Public Accountants (Aicpa) Jun 2006

Aicpa Business And Industry Economic Outlook Survey, June 2006: Summary Of Survey Results, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Names Recipients Of 2005 Public Service Award: Ralph Bender Of Louisiana And Kraftcpas Of Tennessee Are Honored For Community Service, American Institute Of Certified Public Accountants (Aicpa) May 2006

Aicpa Names Recipients Of 2005 Public Service Award: Ralph Bender Of Louisiana And Kraftcpas Of Tennessee Are Honored For Community Service, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Karen Pincus Earns 2006 Aicpa Distinguished Achievement In Accounting Education Award., American Institute Of Certified Public Accountants (Aicpa) May 2006

Karen Pincus Earns 2006 Aicpa Distinguished Achievement In Accounting Education Award., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Spring Meeting Of Council, May 21 - May 23, 2006, Volume 2, The Grand America, Salt Lake City, Utah, American Institute Of Certified Public Accountants (Aicpa) May 2006

Spring Meeting Of Council, May 21 - May 23, 2006, Volume 2, The Grand America, Salt Lake City, Utah, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Spring Meeting Of Council, May 21 - May 23, 2006, Volume 1, The Grand America, Salt Lake City, Utah, American Institute Of Certified Public Accountants (Aicpa) May 2006

Spring Meeting Of Council, May 21 - May 23, 2006, Volume 1, The Grand America, Salt Lake City, Utah, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Spring Meeting Of Council, May 21-23, 2006, The Grand America Hotel, Salt Lake City, Utah, Minutes Of Meeting, American Institute Of Certified Public Accountants (Aicpa) May 2006

Spring Meeting Of Council, May 21-23, 2006, The Grand America Hotel, Salt Lake City, Utah, Minutes Of Meeting, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Comment Letter On The Proposed Statement Of Financial Accounting Standards, Employers' Accounting For Defined Benefit Pension And Other Postretirement Plans, An Amendment Of Fasb Statements No. 87, 88, 106, And 132(R)., Ben Neuhausen, Steven Lilien, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Pensions Task Force May 2006

Comment Letter On The Proposed Statement Of Financial Accounting Standards, Employers' Accounting For Defined Benefit Pension And Other Postretirement Plans, An Amendment Of Fasb Statements No. 87, 88, 106, And 132(R)., Ben Neuhausen, Steven Lilien, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Pensions Task Force

Guides, Handbooks and Manuals

No abstract provided.


Comments On Proposed Guidance Under Section 263a Regarding Negative Additional Section 263a Costs., American Institute Of Certified Public Accountants. Negative Additional Section 263a Costs Task Force May 2006

Comments On Proposed Guidance Under Section 263a Regarding Negative Additional Section 263a Costs., American Institute Of Certified Public Accountants. Negative Additional Section 263a Costs Task Force

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Board/Council Briefing Synopsis, Updated As Of May 15, 2006, American Institute Of Certified Public Accountants (Aicpa) May 2006

Aicpa Board/Council Briefing Synopsis, Updated As Of May 15, 2006, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.