Open Access. Powered by Scholars. Published by Universities.®

Accounting Commons™

Open Access. Powered by Scholars. Published by Universities.®

2010

Discipline
Institution
Keyword
Publication
Publication Type
File Type

Articles 121 - 150 of 392

Full-Text Articles in Accounting

Direct And Indirect Effects Of Internal Control Weakness And External Audit Effort On Accruals Quality: Evidence From A Unique Canadian Regulatory Setting, Hai Lu, Gordon D Richardson, Steven Salterio Jun 2010

Direct And Indirect Effects Of Internal Control Weakness And External Audit Effort On Accruals Quality: Evidence From A Unique Canadian Regulatory Setting, Hai Lu, Gordon D Richardson, Steven Salterio

Research Collection School Of Accountancy

Public disclosure about effectiveness of internal control systems is subject to much controversy in Canada, resulting in Canadian disclosures being made in Management Discussion and Analysis (MD&A). These disclosures are provided to investors without a definition of the weaknesses to be reported, without implementation effectiveness testing, no direct management certification and no external audit of such disclosures. Though the cost of such SOX North disclosures are lower than in the U.S setting, the credibility of these disclosures is far from assured, posing an important empirical issue for regulators interested in the cost versus benefit trade-off of various disclosure regimes. We …

Go to article

Proposed Statement On Auditing Standards, Filings With The U.S. Securities And Exchange Commission Under The Securities Act Of 1933, June 1, 2010, Comments Are Requested By August 2, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2010, June 1, American Institute Of Certified Public Accountants. Auditing Standards Board Jun 2010

Proposed Statement On Auditing Standards, Filings With The U.S. Securities And Exchange Commission Under The Securities Act Of 1933, June 1, 2010, Comments Are Requested By August 2, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2010, June 1, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Go to article

Comment Letters On Proposed Statement On Auditing Standards, Filings With The U.S. Securities And Exchange Commission Under The Securities Act Of 1933, June 1, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board Jun 2010

Comment Letters On Proposed Statement On Auditing Standards, Filings With The U.S. Securities And Exchange Commission Under The Securities Act Of 1933, June 1, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Go to article

Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews, Performing And Reporting On Peer Reviews Of Quality Control Materials (Qcm) And Continuing Professional Education (Cpe) Programs, June 1, 2010, Comments Should Be Received By August 31, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2010, June 1, American Institute Of Certified Public Accountants. Peer Review Board Jun 2010

Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews, Performing And Reporting On Peer Reviews Of Quality Control Materials (Qcm) And Continuing Professional Education (Cpe) Programs, June 1, 2010, Comments Should Be Received By August 31, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2010, June 1, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Go to article

Comment Letters On Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews, Performing And Reporting On Peer Reviews Of Quality Control Materials (Qcm) And Continuing Professional Education (Cpe) Programs, June 1, 2010, American Institute Of Certified Public Accountants. Peer Review Board Jun 2010

Comment Letters On Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews, Performing And Reporting On Peer Reviews Of Quality Control Materials (Qcm) And Continuing Professional Education (Cpe) Programs, June 1, 2010, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Go to article

الذكاء واليقظة الاستراتيجيين وأثرهما في تحقيق النجاح التنظيمي، استطلاع لآراء القيادات الإدارية في جامعة المثنى حول تطبيق البرنامج الحكومي لسنة 2018 – 2022, اسيل علي مزهر, دعاء عبد الرضا هادي May 2010

الذكاء واليقظة الاستراتيجيين وأثرهما في تحقيق النجاح التنظيمي، استطلاع لآراء القيادات الإدارية في جامعة المثنى حول تطبيق البرنامج الحكومي لسنة 2018 – 2022, اسيل علي مزهر, دعاء عبد الرضا هادي

Muthanna Journal of Administrative and Economics Sciences

يركز البحث الحالي على مواضيع في غاية الأهمية للمنظمات وهي الذكاء واليقظة الاستراتيجيين واثرهما في النجاح التنظيمي وباعتماد المنهج التحليلي في تنفيذ البرنامج الحكومي لرئاسة الوزراء للفترة (2018-2022) والخاص بوزارة التعليم العالي وتطبيقه في جامعة المثنى حيث تم دراسة تأثير الذكاء الاستراتيجي واليقظة الاستراتيجية في تحقيق النجاح التنظيمي الممثل بأهداف البرنامج الحكومي لوزارة التعليم العالي بوجودهم معاً او بصورة منفصلة بوصفهم احد أدوات الإدارة الاستراتيجية ومن المواضيع ذات الأهمية الكبيرة والمعتمدة في الدول المتقدمة . وظفت استمارة الاستبيان بوصفها أداة لجمع البيانات والمعلومات الخاصة بعملية تطبيق البرنامج الحكومي إذ تم توزيع (30) استمارة على القيادات الإدارية الممثلة بالسادة(رئيس الجامعة ، …

Go to article

Spring Meeting Of Council, May 23-26, 2010, San Diego, California, Volume 2, American Institute Of Certified Public Accountants. Council May 2010

Spring Meeting Of Council, May 23-26, 2010, San Diego, California, Volume 2, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.

Go to article

Spring Meeting Of Council, May 23-26, 2010, San Diego, California, Volume 1, American Institute Of Certified Public Accountants. Council May 2010

Spring Meeting Of Council, May 23-26, 2010, San Diego, California, Volume 1, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.

Go to article

Pruitt Grocery - Allen County, Kentucky (Mss 214), Manuscripts & Folklife Archives May 2010

Pruitt Grocery - Allen County, Kentucky (Mss 214), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 214. Account book (276 p.) for the K.E. Pruitt Grocery in Halfway, Allen County, Kentucky. The accounts are for local individuals and list debits for grocery, gasoline and oil, dry goods, and hardware items.

Go to article

Defined Benefit Vs. Defined Contribution Plans: Only 45 Years To Retirement: What A Recent College Graduate Needs To Know, Lauren Mouse May 2010

Defined Benefit Vs. Defined Contribution Plans: Only 45 Years To Retirement: What A Recent College Graduate Needs To Know, Lauren Mouse

Honors Theses

This paper defines and explains the terms essential for understanding retirement planning. It then describes the types of plans involved, defined benefit and defined contribution plans, and discusses the debate surrounding the privatization of Social Security. This paper provides statistics and facts about each of these options to better prepare a person in his or her 20s who is about to graduate from college and enter a career. Finally, the paper supplies tips on what a young person can do now to ensure a financially stable life upon retiring.

Go to article

Enron Vs. General Electric: Is Earnings Management Worth The Risk?, Brett Robertson May 2010

Enron Vs. General Electric: Is Earnings Management Worth The Risk?, Brett Robertson

Honors Theses

The main objective of this paper is to provide a review on why companies use earnings management and the benefits and consequences as a result. There is a large grey area between aggressive accounting and outright fraud and this paper focuses on narrowing down that area so companies know when to stop. General Electric is an example of a company that used earnings management to its advantage because they used it cautiously. However, there is the other side where earnings management started off small and ended up spiraling out of control like with Enron. This paper will examine both how …

Go to article

Unrelated Business Income Taxes: What The Federal Courts Have Said, Barry Long May 2010

Unrelated Business Income Taxes: What The Federal Courts Have Said, Barry Long

Honors Theses

Several issues impact the management of accounting for large not-for-profit organizations that would not arise normally in a regular for-profit corporation. These issues vary widely from how much annual salary the executives rightfully deserve as compensation to the way the organization raises funds for its day-to-day activities. Slightly less common, but still very important, is the issue of taxes. Yes, not-for-profit corporations have to pay taxes, but only on certain forms of revenue. In many instances, large not-for-profit corporations operate similar to a for-profit firm. The money not-for-profits have to pay tax on falls under the Internal Revenue Code sections …

Go to article

Cpa Financial Executives' Outlook Swings To Optimism For First Time In Two Years, According To Aicpa-Unc Quarterly Economic Survey, American Institute Of Certified Public Accountants (Aicpa) May 2010

Cpa Financial Executives' Outlook Swings To Optimism For First Time In Two Years, According To Aicpa-Unc Quarterly Economic Survey, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Go to article

Recession Transgressions: Financial Mishaps That Led To The Credit Crisis, Kyle Nemchek May 2010

Recession Transgressions: Financial Mishaps That Led To The Credit Crisis, Kyle Nemchek

Honors Scholar Theses

This paper explores the financial crisis of 2007-2010 and its causes, including: questionable monetary policy, loose lending standards, the emergence of structured finance products designed to conceal the true risk of subprime loans, a lack of independence and due diligence on the part of credit rating agencies, and the failure of oversight bodies to properly monitor or regulate the parties responsible for the crisis.

Go to article

The International Financial Reporting Standards And Their Implementation Into The Us Accounting System, Mindyleigh Dols May 2010

The International Financial Reporting Standards And Their Implementation Into The Us Accounting System, Mindyleigh Dols

Honors Scholar Theses

This paper examines the differences between the International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP). The areas closely examined are the differences inrevenue recognition and reporting of intangibles. By investigating the differences in the two sets of standards I put into context the changes that would be necessary for domestic companies adopting the IFRS. The differences between these two standards are important because the implementation of IFRS into the U.S. is a current issue for domestic companies. It is important to note how the new standards will affect different companies in different ways. Depending on the size …

Go to article

Tracking The Trends In Inventory Management In The Automobile Manufacturing Industry Throughout The Business Cycle, Rishi Gokarn May 2010

Tracking The Trends In Inventory Management In The Automobile Manufacturing Industry Throughout The Business Cycle, Rishi Gokarn

Honors Scholar Theses

This paper investigates the trends in inventory management in the automobile manufacturing industry during recessionary vs. non-recessionary periods. It is an empirical approach to testing the validity of the hypothesis that firms which carry leaner inventories perform better throughout the business cycle and are less affected by variability in the economy than less lean firms. The research also hopes to shed some light on how firm's financial statements can be manipulated through discretionary adjustments made by management pertaining to the valuation of inventories.

Go to article

Letter From Key Stakeholders In The U.S. Capital Markets To Members Of The United States Senate Re: Amendments To The Restoring American Financial Stability Act Of 2010., Cynthia M. Fornelli, Kurt Schacht, Jeff Mahoney, Paul Schott Stevens, Barry C. Melancon, Marie N. Hollein, R. Bruce Josten May 2010

Letter From Key Stakeholders In The U.S. Capital Markets To Members Of The United States Senate Re: Amendments To The Restoring American Financial Stability Act Of 2010., Cynthia M. Fornelli, Kurt Schacht, Jeff Mahoney, Paul Schott Stevens, Barry C. Melancon, Marie N. Hollein, R. Bruce Josten

Association Sections, Divisions, Boards, Teams

No abstract provided.

Go to article

Auditing Standards Board (Asb), Conference Call November 15, 2010 3pm – 5pm Eastern, Meeting Agenda, American Institute Of Certified Public Accountants. Auditing Standards Board May 2010

Auditing Standards Board (Asb), Conference Call November 15, 2010 3pm – 5pm Eastern, Meeting Agenda, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Go to article

Auditing Standards Board (Asb) Meeting, May 3-6, 2010 Ft. Worth, Tx; Highlights (Asb) Meeting, May 3-6, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board May 2010

Auditing Standards Board (Asb) Meeting, May 3-6, 2010 Ft. Worth, Tx; Highlights (Asb) Meeting, May 3-6, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Go to article

Cpa Client Bulletin, May 2010, American Institute Of Certified Public Accountants (Aicpa) May 2010

Cpa Client Bulletin, May 2010, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Go to article

Hot Seats And Seat Warmers: The Hunt For Directors Of Quality, Knowledge@Smu May 2010

Hot Seats And Seat Warmers: The Hunt For Directors Of Quality, Knowledge@Smu

Knowledge@SMU

Is it humanly possible for a person to hold more than five directorships? Why are there so few female directors in Singapore? Are we short of qualified directors? How can regulations help maintain standards? These were some of the questions that confronted a panel of seasoned directors speaking at the graduation ceremony of a certification programme for directors; issues that have seen heated debates in Singapore of late. This follows recent reports that an unusually high percentage of directors sit on many different boards, leading to questions of their ability to fully discharge their responsibilities as directors.

Go to article

Auditor Swtiching And An Analysis Of 2008 Auditor Switches, Sarah Adele Miller May 2010

Auditor Swtiching And An Analysis Of 2008 Auditor Switches, Sarah Adele Miller

Honors Capstones

No abstract provided.

Go to article

Double Taxation And The Effectiveness Of The American Foreign Tax Credit: A Primer, Emily J. Meyers May 2010

Double Taxation And The Effectiveness Of The American Foreign Tax Credit: A Primer, Emily J. Meyers

Honors Capstones

No abstract provided.

Go to article

Does Financial Information Drive Donations To Not For Profit Organizations?, Kristen Paglia May 2010

Does Financial Information Drive Donations To Not For Profit Organizations?, Kristen Paglia

Renée Crown University Honors Thesis Projects - All

Abstract not Included

Go to article

Fair Value Accounting: Affect On The Auditing Profession, Danny A. Pannese, Alan Delfavero May 2010

Fair Value Accounting: Affect On The Auditing Profession, Danny A. Pannese, Alan Delfavero

WCBT Faculty Publications

During this period of global markets, multinational corporations are demanding financial accounting standards with enhanced uniformity. In an effort to achieve this objective, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have been working together on the Convergence Project, aiming to develop accounting standards that closely correlate with international financial reporting standards. In September 2006 and February 2007, the FASB issued two key fair value accounting (FVA) standards which focused on providing guidelines for fair value measurement (through a classification hierarchy), expanding disclosure requirements, and also allowing business entities to increase FVA's application. However, the …

Go to article

Audit Office Size, Audit Quality And Audit Pricing, Jong-Hag Choi, Francis Kim, Jeong-Bon Kim, Yoonseok Zang May 2010

Audit Office Size, Audit Quality And Audit Pricing, Jong-Hag Choi, Francis Kim, Jeong-Bon Kim, Yoonseok Zang

Research Collection School Of Accountancy

Using a large sample of U.S. audit client firms over the period 2000-2005, this paper investigates whether and how the size of a local practice office within an audit firm (henceforth, office size) is a significant, engagement-specific factor determining audit quality and audit fees over and beyond audit firm size at the national level and auditor industry leadership at the city or office level. For our empirical tests, audit quality is measured by unsigned abnormal accruals, and the office size is measured in two different ways: one based on the number of audit clients in each office and the other …

Go to article

Ifrs V. U.S. Gaap: Impact On A Company's Earning And Activities, Linda Li May 2010

Ifrs V. U.S. Gaap: Impact On A Company's Earning And Activities, Linda Li

Honors College Theses

Should the United States (U.S.) companies use International Financial Reporting Standards (IFRS) instead of the U.S. Generally Accepted Accounting Principles (U.S. GAAP)? This paper examines the degree of deviation between the firms' earnings, under both financial reporting languages, and the causes for the change in earnings. Utilizing two methods, introduced in this paper, as well as t-testing, the sampled firms reported higher earnings under IFRS. The change in earnings was caused by: financial instruments, minority interest, pension activities, and or share-based compensation activities. Based on the analyses, the firms appear healthier under IFRS than under the U.S. GAAP in terms …

Go to article

Changing The Course: Applying Sarbanes-Oxley To The Classroom, Maureen Francis Mascha, Michael D. Akers May 2010

Changing The Course: Applying Sarbanes-Oxley To The Classroom, Maureen Francis Mascha, Michael D. Akers

Accounting Faculty Research and Publications

No abstract provided.

Go to article

Comments On Notice Of Proposed Rulemaking (Rin-1506-Ab08) Regarding Amendment To The Bank Secrecy Act Regulations--Reports Of Foreign Financial Accounts., Alan R. Einhorn, American Institute Of Certified Public Accountants. Tax Executive Committee Apr 2010

Comments On Notice Of Proposed Rulemaking (Rin-1506-Ab08) Regarding Amendment To The Bank Secrecy Act Regulations--Reports Of Foreign Financial Accounts., Alan R. Einhorn, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Go to article

America Divided Into Savers And Non-Savers Amid Economic Turmoil: Aicpa Survey--Saving Regarded As A Lifestyle By Both Groups., American Institute Of Certified Public Accountants (Aicpa) Apr 2010

America Divided Into Savers And Non-Savers Amid Economic Turmoil: Aicpa Survey--Saving Regarded As A Lifestyle By Both Groups., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Go to article

First Prev Next Last