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Articles 61 - 90 of 392
Full-Text Articles in Accounting
The Audit Committee Expertise And Financial Reporting Quality., Sherliza Puat Nelson
The Audit Committee Expertise And Financial Reporting Quality., Sherliza Puat Nelson
Student Works (2010-2019)
The objective of the study is to investigate the relationship between audit committee expertise and financial reporting quality. Since Sarbanes Oxley Act 2002, there has been growing interest in the research concerning audit committee expertise. Audit committee plays an important role on the quality and credibility of financial reporting, since they effectively function as a governance mechanism. Whilst, many studies have examined the attributes of audit committee financial expertise with regard to financial reporting quality, and their composition of expertise on the audit committee board, few have focused on the financial expertise aspect specifically and none have considered extending the …
Did Sarbanes-Oxley Lead To Better Financial Reporting?, Dennis Chambers, Dana R. Hermanson, Jeff L. Payne
Did Sarbanes-Oxley Lead To Better Financial Reporting?, Dennis Chambers, Dana R. Hermanson, Jeff L. Payne
Faculty Articles
The article describes and summarizes five studies that examined whether the landmark Sarbanes-Oxley Act of 2002 (SOX) was beneficial or not to financial reporting. The U.S. Congress is stated to have passed the legislation on July 25, 2002 in reaction to a series of financial accounting scandals involving such companies as Enron and WorldCom, as well as the demise of the accounting firm Arthur Andersen LLP. The author asserts that all five of the studies provide evidence of a significant improvement in the financial reporting environment since SOX.
National Culture And Capital Structure Decisions: Evidence From Foreign Joint Ventures In China, Kai Li, Dale W. Griffin, Heng Yue, Longkai Zhao
National Culture And Capital Structure Decisions: Evidence From Foreign Joint Ventures In China, Kai Li, Dale W. Griffin, Heng Yue, Longkai Zhao
Research Collection School Of Accountancy
We investigate the role of firms’ country of origin in financial leverage decisions using data on foreign joint ventures in China. We hypothesize that national culture enters the joint optimization process leading to foreign joint ventures’ leverage decisions and that it affects leverage decisions both directly and indirectly. Using cultural values of mastery and embeddedness to explain country of origin effects, we find that mastery has negative and significant direct effects on foreign joint ventures’ leverage and short-term debt decisions, and a positive and significant direct effect on the likelihood of foreign joint ventures’ having long-term debt. The indirect effects …
A Fraud Audit: Do You Need One?, Thomas Buckhoff, Leslee Higgins, Debra Sinclair
A Fraud Audit: Do You Need One?, Thomas Buckhoff, Leslee Higgins, Debra Sinclair
Accountancy: Faculty Publications
This paper differentiates between a fraud audit and a financial statement audit and suggests that small businesses usually need a fraud audit although they engage a financial statement audit. A CPA trained in fraud examination and forensic accounting should conduct the fraud audit.
Does Auditor Tenure Improve Audit Quality? Moderating Effects Of Industry Specialization And Fee Dependence, Chee Yeow Lim, Hun-Tong Tan
Does Auditor Tenure Improve Audit Quality? Moderating Effects Of Industry Specialization And Fee Dependence, Chee Yeow Lim, Hun-Tong Tan
Research Collection School Of Accountancy
We investigate whether the relation between auditor tenure and audit quality is conditional on auditor specialization and fee dependence. Although prior studies have investigated the relation between extended auditor-client tenure and audit quality, none has examined how this relation is jointly influenced by both auditor specialization and fee dependence. Our main analyses, using accrual quality as a measure of audit quality, show that firms audited by specialists (vs. non-specialists) have relatively higher audit quality with extended auditor tenure, and that this relation is negatively moderated by auditors’ fee dependence on clients. These results are robust to sensitivity tests, and alternative …
Agenda, Auditing Standards Board (Asb), August 23-26, 2010, Meeting Denver, Co, American Institute Of Certified Public Accountants. Auditing Standards Board
Agenda, Auditing Standards Board (Asb), August 23-26, 2010, Meeting Denver, Co, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, August 23-26, 2010, Denver, Co; Highlights (Asb) Meeting, August 23-26, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, August 23-26, 2010, Denver, Co; Highlights (Asb) Meeting, August 23-26, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Cpa Client Bulletin, August 2010, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, August 2010, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Contagion Effect Of Restatements Through Common Directorships, Chih-Ying Chen, Beng Wee Goh
Contagion Effect Of Restatements Through Common Directorships, Chih-Ying Chen, Beng Wee Goh
Research Collection School Of Accountancy
No abstract provided.
Aicpa Supports Repeal Of Burdensome Tax Information Reporting Measure., American Institute Of Certified Public Accountants (Aicpa)
Aicpa Supports Repeal Of Burdensome Tax Information Reporting Measure., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Agenda, Auditing Standards Board, July 26-29, 2010, Meeting, Chicago, Il, American Institute Of Certified Public Accountants. Auditing Standards Board
Agenda, Auditing Standards Board, July 26-29, 2010, Meeting, Chicago, Il, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, July 26-29, 2010, Chicago, Il; Highlights (Asb) Meeting, July 26-29, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, July 26-29, 2010, Chicago, Il; Highlights (Asb) Meeting, July 26-29, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Aicpa Creates P. Thomas Austin Scholarship Honors Cpa Chair Of The Institute’S Advanced Estate Planning Conference, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Creates P. Thomas Austin Scholarship Honors Cpa Chair Of The Institute’S Advanced Estate Planning Conference, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, Letters Of Underwriters And Certain Other Requesting Parties (Redrafted), July 23, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Letters Of Underwriters And Certain Other Requesting Parties (Redrafted), July 23, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards, Letters Of Underwriters And Certain Other Requesting Parties (Redrafted), July 23, 2010, Comments Are Requested By September 30, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2010, July 23, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, Letters Of Underwriters And Certain Other Requesting Parties (Redrafted), July 23, 2010, Comments Are Requested By September 30, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2010, July 23, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Aicpa National Audit Committee Forum, July 29-30, 2010, Washington, Dc., American Institute Of Certified Public Accountants (Aicpa)
Aicpa National Audit Committee Forum, July 29-30, 2010, Washington, Dc., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Advanced Estate Planning Conference, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Advanced Estate Planning Conference, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, Revised Applicability Of Statement On Auditing Standards No. 116, Interim Financial Information, July 8, 2011, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Revised Applicability Of Statement On Auditing Standards No. 116, Interim Financial Information, July 8, 2011, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Standards For Accounting And Review Services, The Applicability Of Statements On Standards For Accounting And Review Services, July 8, 2010, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Comment Letters On Proposed Statement On Standards For Accounting And Review Services, The Applicability Of Statements On Standards For Accounting And Review Services, July 8, 2010, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards, Revised Applicability Of Statement On Auditing Standards No. 116, Interim Financial Information, July 8, 2010, Comments Are Requested By October 8, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2010, July 8, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, Revised Applicability Of Statement On Auditing Standards No. 116, Interim Financial Information, July 8, 2010, Comments Are Requested By October 8, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2010, July 8, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, Interim Financial Information (Redrafted), July 8, 2010, American Institute Of Certified Public Accountants (Aicpa)
Comment Letters On Proposed Statement On Auditing Standards, Interim Financial Information (Redrafted), July 8, 2010, American Institute Of Certified Public Accountants (Aicpa)
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards, Interim Financial Information (Redrafted), July 8, 2010, Comments Are Requested By October 8, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2010, July 8, American Institute Of Certified Public Accountants, Auditing Standards Board
Proposed Statement On Auditing Standards, Interim Financial Information (Redrafted), July 8, 2010, Comments Are Requested By October 8, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2010, July 8, American Institute Of Certified Public Accountants, Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Standards For Accounting And Review Services, The Applicability Of Statements On Standards For Accounting And Review Services, July 8, 2010, Comments Are Requested By October 8, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2010, July 8, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services, The Applicability Of Statements On Standards For Accounting And Review Services, July 8, 2010, Comments Are Requested By October 8, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2010, July 8, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Aicpa Offers White Paper To Help Cpas, Financial Professionals Obtain Federal Training Grants Career Development Guide For Employers And Job Seekers Published July 08, 2010, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Offers White Paper To Help Cpas, Financial Professionals Obtain Federal Training Grants Career Development Guide For Employers And Job Seekers Published July 08, 2010, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa To Host Inaugural National Audit Committee Forum: Conference To Offer Best Practices For Audit Committee Members., American Institute Of Certified Public Accountants (Aicpa)
Aicpa To Host Inaugural National Audit Committee Forum: Conference To Offer Best Practices For Audit Committee Members., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Private Equity: The Players, The Jargons, And What Lies Ahead, Knowledge@Smu
Private Equity: The Players, The Jargons, And What Lies Ahead, Knowledge@Smu
Knowledge@SMU
What do private equity and venture capital fund managers do? The short answer to that question will hardly do justice to the profession. Yet, it is not easy to provide an accurate explanation without first condensing the nuts and bolts that form the mechanics of the industry. Dan Schwartz, editor of the Asian Venture Capital Journal, does just that, albeit in the form of the 236-page The Future of Finance: How Private Equity and Venture Capital Will Shape the Global Economy – a book that has prominent industry leaders speaking to the layman.
Cpa Client Tax Letter, July/August/September 2010, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, July/August/September 2010, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Before The Fields Run Dry: How To Avoid The 'Dutch Disease', Knowledge@Smu
Before The Fields Run Dry: How To Avoid The 'Dutch Disease', Knowledge@Smu
Knowledge@SMU
For any economy, the discovery of abundant natural resources is almost akin to striking nature's lottery. But as any eager financial planner might say to a lottery winner, no windfall can last for long without a solid financial plan. Singapore, a country admired for its relatively substantial national reserves, is home to almost no natural resources (except for human capital, we're told). This lack of natural resources, however, may well be the reason behind the country's economic success. According to Svein Gjedrem, governor of Norges Bank, natural resource-rich countries often suffer from a 'disease' that causes them to rely too …
Cpa Client Bulletin, July 2010, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, July 2010, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Addressing Problems With The Segregation Of Duties In Smaller Companies, Audrey A. Gramling, Dana R. Hermanson, Heather M. Hermanson, Zhongxia Shelly Ye
Addressing Problems With The Segregation Of Duties In Smaller Companies, Audrey A. Gramling, Dana R. Hermanson, Heather M. Hermanson, Zhongxia Shelly Ye
Faculty Articles
The article discusses the problems encountered by smaller companies in the U.S. in the segregation of duties under Sarbanes-Oxley (SOX) section 404(a), which requires management to disclose its assessment of the effectiveness and weaknesses of internal control over financial reporting in the U.S. Analyses of the management report on internal control of sample companies cited by the authors showed that there are differences in the level of disclosure. The costs and benefits of using third parties in resolving segregation of duties problems are considered.