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Articles 271 - 300 of 393
Full-Text Articles in Accounting
Do Voluntary Disclosures That Disavow The Reliability Of Mandated Fair Value Information Reflect Legitimate Concerns About Reliability?, Walter G. Blacconiere, James R. Frederickson, Marilyn F. Johnson, Melissa F. Lewis-Western
Do Voluntary Disclosures That Disavow The Reliability Of Mandated Fair Value Information Reflect Legitimate Concerns About Reliability?, Walter G. Blacconiere, James R. Frederickson, Marilyn F. Johnson, Melissa F. Lewis-Western
Faculty Publications
One consequence of the shift to fair value measurement is the emergence of voluntary disclosures in audited financial statements that question the reliability of mandated fair value information. We refer to these disclosures as reliability disavowals and address three questions: Are fair value estimates less reliable for firms that disavow? Do managers of disavowal firms have reason to believe that they cannot reliably estimate the disavowed fair values? Are factors indicative of reliability problems associated with the decision to disavow? We address these questions in the context of managers’ stock option compensation estimates disclosed under SFAS 123. Our results suggest …
Decomposition Of Fraud-Risk Assessments And Auditors’ Sensitivity To Fraud Cues*, T. Jeffrey Wilks, Mark F. Zimbelman
Decomposition Of Fraud-Risk Assessments And Auditors’ Sensitivity To Fraud Cues*, T. Jeffrey Wilks, Mark F. Zimbelman
Faculty Publications
Practitioners and regulators are concerned that when auditors perceive management’s attitude or character as indicative of low fraud risk, they are not sufficiently sensitive to high levels of incentive or opportunity risks in their overall fraud-risk assessments. In this study, we examine whether a fraud-triangle decomposition of fraud-risk assessments (that is, separately assessing attitude, opportunity, and incentive risks prior to assessing overall fraud risk) increases auditors’ sensitivity to opportunity and incentive cues when perceptions of management’s attitude suggest low fraud risk. In an experiment with 52 practicing audit managers, we find that auditors who decompose fraud-risk assessments are more sensitive …
Quick Reference Guide To Divorce-Related Tax-Matters, American Institute Of Certified Public Accountants. Family Law Tax Force, American Institute Of Certified Public Accountants. Forensic And Valuation Services Section
Quick Reference Guide To Divorce-Related Tax-Matters, American Institute Of Certified Public Accountants. Family Law Tax Force, American Institute Of Certified Public Accountants. Forensic And Valuation Services Section
Guides, Handbooks and Manuals
No abstract provided.
Bull's-Eye! : The Ultimate How-To Marketing & Sales Guide For Cpas, Tracy Crevar Warren, American Institute Of Certified Public Accountants. Private Companies Practice Section
Bull's-Eye! : The Ultimate How-To Marketing & Sales Guide For Cpas, Tracy Crevar Warren, American Institute Of Certified Public Accountants. Private Companies Practice Section
Guides, Handbooks and Manuals
No abstract provided.
Petriarch : The Complete Guide To Financial And Legal Planning For A Pet's Continued Care, Rachel Hirschfeld
Petriarch : The Complete Guide To Financial And Legal Planning For A Pet's Continued Care, Rachel Hirschfeld
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Audit And Accounting Manual As Of June 1, 2010 : Nonauthoritative Technical Practice Aid, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Audit And Accounting Manual As Of June 1, 2010 : Nonauthoritative Technical Practice Aid, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Managing Your Tax Season, Edward Mendlowitz
Managing Your Tax Season, Edward Mendlowitz
Guides, Handbooks and Manuals
No abstract provided.
You Are The Value : Define Your Worth, Differentiate Your Cpa Firm, Own Your Market, Leo J. Pusateri
You Are The Value : Define Your Worth, Differentiate Your Cpa Firm, Own Your Market, Leo J. Pusateri
Guides, Handbooks and Manuals
No abstract provided.
Securing The Future : Taking Succession To The Next Level, William L. Reeb
Securing The Future : Taking Succession To The Next Level, William L. Reeb
Guides, Handbooks and Manuals
No abstract provided.
Securing The Future : Succession Planning Basics, William L. Reeb
Securing The Future : Succession Planning Basics, William L. Reeb
Guides, Handbooks and Manuals
No abstract provided.
Building Your Bullet-Proof Plan For Paperless Practices, Joseph P. Manzelli, American Institute Of Certified Public Accountants .Private Companies Practice Section
Building Your Bullet-Proof Plan For Paperless Practices, Joseph P. Manzelli, American Institute Of Certified Public Accountants .Private Companies Practice Section
Guides, Handbooks and Manuals
No abstract provided.
Inside Track To Careers In Accounting, Stan Ross, James Carberry
Inside Track To Careers In Accounting, Stan Ross, James Carberry
Guides, Handbooks and Manuals
No abstract provided.
Members In Business And Industry Guide To Understanding Internal Control And Internal Control Services For Smaller Entities, American Institute Of Certified Public Accountants (Aicpa)
Members In Business And Industry Guide To Understanding Internal Control And Internal Control Services For Smaller Entities, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Assessing And Responding To Audit Risk In A Financial Statement Audit, Revised Edition As Of October 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Risk Assessment Audit Guide Task Force
Assessing And Responding To Audit Risk In A Financial Statement Audit, Revised Edition As Of October 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Risk Assessment Audit Guide Task Force
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Audit Committee Toolkit : Not-For-Profit Organizations, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center, Cna Financial Corporation
Aicpa Audit Committee Toolkit : Not-For-Profit Organizations, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center, Cna Financial Corporation
Guides, Handbooks and Manuals
No abstract provided.
Is The Special Purpose Vehicles Act Responsible For The Decline In Npl Ratios?, Stephanie L. Chan, Andrew Adrian Y. Pua
Is The Special Purpose Vehicles Act Responsible For The Decline In Npl Ratios?, Stephanie L. Chan, Andrew Adrian Y. Pua
DLSU Business & Economics Review
This study aimed to determine if the SPV Act was actually responsible for the marked decline in NPL ratios this past four years. Using aggregated data for the entire Philippine Banking System, segregated according to type of bank, results suggest that the SPV Act was not responsible for the decline in the NPL ratios but may be attributed to a downward trend in the loan to asset ratio where values are getting closer to the interval for which NPL ratios are at a minimum, economic sluggishness as measured by deviations from the long run trend of macroeconomic variables, and seasonal …
Corruption In Contemporary Nigeria, Gabriel K. Afolabi
Corruption In Contemporary Nigeria, Gabriel K. Afolabi
DLSU Business & Economics Review
Events in contemporary Nigeria point to the fact that corruption is a cankerworm that has eaten into the fabric of every facet of national life. Public officials demand payment of ransom before and/or after performing their legitimate functions. Businesspeople shortchange their customers through unfair dealings, while law-enforcement agents demand bribes and collaborate with fraudulent elements in the society. Employee theft is a common occurrence in many organizations. This study focuses on the nature of corruption, as well as causes, and strategies to adopt in curbing this disease in contemporary Nigeria. It concludes on the need to adopt a multidimensional approach, …
Nigeria’S Debt Overhang (1960-2005): A Critical Revisit, Solomon A. Adebola
Nigeria’S Debt Overhang (1960-2005): A Critical Revisit, Solomon A. Adebola
DLSU Business & Economics Review
A general global trend up to the 1980’s has been for nations to rely substantially on external loans and aids for economic sustenance and technological development. This is particularly true for less developed countries (LDC). Unfortunately for these LDCs, their debts have gone beyond the countries’ capacity to repay. The debts have, for many such developing countries, been on a perpetual geometrical increase. Such countries have ended up with a debt overhang, with its detrimental impacts on the countries’ economic growth and social development. This research note gives a treatise on the theoretical framework of a debt overhang, and a …
David Walker To Deliver Keynote At Aicpa 2010 Advanced Personal Financial Planning Conference., American Institute Of Certified Public Accountants (Aicpa)
David Walker To Deliver Keynote At Aicpa 2010 Advanced Personal Financial Planning Conference., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Auditing Revenue In Certain Industries, With Conforming Changes As Of March 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Auditing Revenue Steering Task Force
Auditing Revenue In Certain Industries, With Conforming Changes As Of March 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Auditing Revenue Steering Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Real Estate And Construction Industry Developments - 20010/11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Real Estate And Construction Industry Developments - 20010/11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Entities Industry Developments - 2010; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Not-For-Profit Entities Industry Developments - 2010; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Current Economic Instability : Accounting Issues And Risks For Financial Management And Reporting - 2010; Financial Reporting Alert, American Institute Of Certified Public Accountants (Aicpa)
Current Economic Instability : Accounting Issues And Risks For Financial Management And Reporting - 2010; Financial Reporting Alert, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
The Economic Impact Of The Gulf Opportunity Zone Act Of 2005, Randall B. Bunker
The Economic Impact Of The Gulf Opportunity Zone Act Of 2005, Randall B. Bunker
Electronic Theses and Dissertations
The economic impact of the gulf opportunity zone act of 2005 politicians utilize tax policy investment incentives to foster economic growth and stimulate investment. On December 21, 2005, president bush signed the gulf opportunity zone act of 2005, otherwise known as the go zone act. The go zone act provided tax incentives to stimulate economic growth and assist in the recovery and rebuilding efforts. This research evaluates the economic impact of tax policy investment incentives provided by the go zone act of 2005. Congress continues to use tax incentives to stimulate economic growth even though empirical research on the impact …
The Accounting Profession Goes To War: Accounting Contributions To World War Ii, Mark Ernest Jobe
The Accounting Profession Goes To War: Accounting Contributions To World War Ii, Mark Ernest Jobe
Electronic Theses and Dissertations
the World War II era ushered in a period of dynamic upheaval in American society. To safely navigate the stormy seas of commerce and governance, men of integrity, ability, and leadership were essential. Time and again, the nation turned to accountants to chart the proper course. And the accounting profession responded to the war and all its concomitant demands in a most splendid fashion. While the accounting profession was actively engaged in promoting the war effort, the war was exerting its own influences by shaping the duties, demands, and prestige of the accounting profession. The profession responded to the war …
Are Family Firms More Tax Aggressive Than Non-Family Firms?, Shuping Chen, Xia Chen, Qiang Cheng, Terry Shevlin
Are Family Firms More Tax Aggressive Than Non-Family Firms?, Shuping Chen, Xia Chen, Qiang Cheng, Terry Shevlin
Research Collection School Of Accountancy
Taxes represent a significant cost to the firm and shareholders, and it is generally expected that shareholders prefer tax aggressiveness. However, this argument ignores potential non-tax costs that can accompany tax aggressiveness, especially those arising from agency problems. Firms owned/run by founding family members are characterized by a unique agency conflict between dominant and small shareholders. Using multiple measures to capture tax aggressiveness and founding family presence, we find that family firms are less tax aggressive than their non-family counterparts, ceteris paribus. This result suggests that family owners are willing to forgo tax benefits to avoid the non-tax cost of …
Understanding Analysts Forecasts, R. J. Louth, P. Joos, S. E. Satchell, Guy Weyns
Understanding Analysts Forecasts, R. J. Louth, P. Joos, S. E. Satchell, Guy Weyns
Research Collection School Of Accountancy
The purpose of this paper is to model analysts’ forecasts. The paper differs from the previous research in that we do not focus on how accurate these predictions may be. Accuracy may indeed be an important quality but we argue instead that another equally important aspect of the analysts’ job is to predict and describe the impact of jump events. In effect, the analysts’ role is one of scenario prediction. Using a Bayesian-inspired generalised method of moments estimation procedure, we use this notion of scenario prediction combined with the structure of the Morgan Stanley analysts’ forecasting database to model …
Tunneling As An Incentive For Earnings Management During The Ipo Process In China, Jiwei Wang, Joseph Aharony, Hongqi Yuan
Tunneling As An Incentive For Earnings Management During The Ipo Process In China, Jiwei Wang, Joseph Aharony, Hongqi Yuan
Research Collection School Of Accountancy
Using a sample of 185 Chinese IPO firms listed on the Shanghai Stock Exchange during the period 1999-2001, we show that related-party (RP) sales of goods and services could be used opportunistically to manage earnings upwards in the pre-IPO period. We also provide evidence that such behavior may be motivated by the prospect of tunneling opportunities in the post-IPO period, i.e., exploiting economic resources from minority shareholders for the benefit of the parent company. We provide evidence of one such opportunistic tunneling tool: non-repayment by Chinese parent companies of net outstanding corporate loans made to them by their newly listed …
Financial Reporting In 1920: The Case Of Industrial Companies, Jeffrey Archambault, Marie E. Archambault
Financial Reporting In 1920: The Case Of Industrial Companies, Jeffrey Archambault, Marie E. Archambault
Accounting Faculty Research
This study uses the 1920 Moody’s Analysis of Industrial Investments to assess the extent of financial reporting by U.S. industrial companies. The reporting of an income statement and a balance sheet, as well as the amount of disclosure in both of these statements, is examined empirically to determine which economic factors influence this reporting. The results show that corporate-governance, operating, and financing factors all significantly influence the reporting of financial statements and the extent of disclosure within those statements. However, the significant factors vary across the two financial statements and the two decisions considered (reporting a particular statement and the …
Life Insurance: How To Use It To Your Clients' Advantage, Bryan Schick, Partnersfinancial, American Institute Of Certified Public Accountants (Aicpa)
Life Insurance: How To Use It To Your Clients' Advantage, Bryan Schick, Partnersfinancial, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.