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2011

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Articles 211 - 240 of 382

Full-Text Articles in Accounting

Carnivorous Lions And Herbivorous Asians: How The Recession Has Made A Case For Leadership In Asia, Knowledge@Smu Jan 2011

Carnivorous Lions And Herbivorous Asians: How The Recession Has Made A Case For Leadership In Asia, Knowledge@Smu

Knowledge@SMU

It may seem as if the worse is over. Those oversights and indiscretions which led to the global financial crisis have been exposed and dealt with – or have they? According to Andrew Sheng, renowned economist and distinguished speaker at SMU's Ngee Ann Kongsi Annual Lecture Series, the severity of the crisis is far more extensive than most people believe. Compounding the problem are systemic complexities brought on by "shadow banking", "moral hazards", and the carnivorous lions of Wall Street.

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The Role Of Education And Experience In Cfo Career And Compensation, Candra Chahyadi, Bahaa Abusalim Jan 2011

The Role Of Education And Experience In Cfo Career And Compensation, Candra Chahyadi, Bahaa Abusalim

Faculty Research & Creative Activity

We examine the educational and experience backgrounds of chief financial officers (CFOs) of large and medium firms and investigate how measures of education and experience affect CFO career and compensation. We find that, compared to medium firms, large firms have more CFOs with MBA degrees and fewer CFOs with M.Acc degrees or who are also CPAs, suggesting that large firms prefer CFOs with more general knowledge than CFOs with a specific knowledge. We also find that firm size and CFO’s tenure at their current company consistently dominate measures of education and experience in determining CFO compensation.

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Gold, Gas And Grains: Smartest Investment For The Coming Decade?, Knowledge@Smu Jan 2011

Gold, Gas And Grains: Smartest Investment For The Coming Decade?, Knowledge@Smu

Knowledge@SMU

The disappointing performance of investments like stocks, bonds and real estate during the recent crisis, has only served to accentuate the attractiveness of investing in commodities. With finite supply and voracious demand from countries like China, it seems that the prices of oil, gold, iron and other natural resources could only rise. John Stephenson, of First Asset Investment Management Inc, tells us more in The Little Book of Commodity Investing, why investing in commodities is timely and smart.

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Accounting Trends And Techniques, 65th Annual Survey 2011 Edition, American Institute Of Certified Public Accountants (Aicpa) Jan 2011

Accounting Trends And Techniques, 65th Annual Survey 2011 Edition, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.

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2010-2011 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office. Jan 2011

2010-2011 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2010-2011 Audit Report for Morehead State University.

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Impact Of Adopting The International Financial Reporting Standards On Book-Tax Differences: Evidence From Dutch Listed Companies, Jinky Lunaspe Dagoon Jan 2011

Impact Of Adopting The International Financial Reporting Standards On Book-Tax Differences: Evidence From Dutch Listed Companies, Jinky Lunaspe Dagoon

Theses Digitization Project

This study empirically examines how the adoption of new accounting standards impacts book-tax differences (BTDs) and analyzes the role of changes in accounting rules as an important function of the book-tax income gap. The primary objective of this study is to present preliminary evidence on how the adoption of the International Financial Reporting Standards (IFRS) impacts the book-tax income gap in the case of the public firms in the Netherlands, a country with low book tax alignment. This objective is accomplished through empirical investigation of data on book-tax differences (BTDS) from a sample of Dutch firms listed in the Eupnext …

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Accounting Historians Journal, 2011, Vol. 38, No. 2 [Whole Issue] Jan 2011

Accounting Historians Journal, 2011, Vol. 38, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

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Cpa Client Tax Letter, January/February/March 2011, American Institute Of Certified Public Accountants (Aicpa) Jan 2011

Cpa Client Tax Letter, January/February/March 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Earnings Management Among Firms During The Pre-Sec Area: A Benford's Law Analysis, Jeffrey J. Archambault, Marie E. Archambault Jan 2011

Earnings Management Among Firms During The Pre-Sec Area: A Benford's Law Analysis, Jeffrey J. Archambault, Marie E. Archambault

Accounting Historians Journal

This paper examines the existence of financial statement manipulation in the U.S. during a time period when many of the current motivations did not exist. The study looks for types of manipulations that would be motivated by the pre-SEC operating environment. To examine this issue, a sample of U.S. firms from the 1915 Moody's Analyses of Investments is divided into industrial firms, railroads, and utilities. The railroad and utility companies faced rate regulation during this time period, providing incentives to manipulate the financial reports so as to maximize the rate received. Industrial firms were not regulated. These companies wanted to …

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In Our Opinion… , October 2011, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 2011

In Our Opinion… , October 2011, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

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In Our Opinion… , March 2011, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 2011

In Our Opinion… , March 2011, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

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Call For Papers: 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 July 2012, Newcastle University. Business School Jan 2011

Call For Papers: 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 July 2012, Newcastle University. Business School

Accounting Historians Journal

No abstract provided.

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Contents [2011, Vol. 38, No. 2]; Statement Of Policy [2011, Vol. 38, No. 2]; Guide For Manuscript Submission [2011, Vol. 38, No. 2]; Note From The Co-Editors, Academy Of Accounting Historians Jan 2011

Contents [2011, Vol. 38, No. 2]; Statement Of Policy [2011, Vol. 38, No. 2]; Guide For Manuscript Submission [2011, Vol. 38, No. 2]; Note From The Co-Editors, Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts, and Note from the Co-Editors.

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Call For Papers: 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 July 2012, Newcastle University. Business School Jan 2011

Call For Papers: 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 July 2012, Newcastle University. Business School

Accounting Historians Journal

No abstract provided.

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Veblen's Placebo: Another Historical Perspective On Administrative Evil, Jesse F. Dillard, Linda V. Ruchala Jan 2011

Veblen's Placebo: Another Historical Perspective On Administrative Evil, Jesse F. Dillard, Linda V. Ruchala

Accounting Historians Journal

Thorstein Veblen was a turn of the 20th century American economist concerned with the implications of financial capitalists directing the means of production. Veblen proposed that the rationality of material science as practiced by the production engineers is fundamentally different from the rationality of market capitalism. If this claim is valid, our previous contentions regarding accounting, as a facilitating technology, for administrative evil warrant reconsideration. Veblen's position provides a historical perspective on one dimension of administrative evil that is generally unquestionably accepted, especially within accounting. That is, technology, such as accounting and the related information systems, is amoral, and it …

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I Ask The Profession To Stand Still: The Evolution Of American Public Accountancy, 1927-1962, Michael E. Doron Jan 2011

I Ask The Profession To Stand Still: The Evolution Of American Public Accountancy, 1927-1962, Michael E. Doron

Accounting Historians Journal

This paper traces the emergence of the AICPA as an effective national representative of the American profession. Central to this evolution was a broadening of the Institute's outlook to encompass all practicing CPAs and to embrace the benefits of public relations and lobbying. The paper begins with the Wall Street elite that dominated the Institute's predecessor, the AIA, and describes the pressures for reform that culminated in the Securities Acts of 1933 and 1934 and set this evolution in motion. The final section makes use of former AICPA president Marquis Eaton's papers to show how pressure from the Securities and …

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Too Young To Have A History? Using Data Analysis Techniques To Reveal Trends And Shifts In The Brief History Of Accounting Information Systems, Frank A. Badua, Ann L. Watkins Jan 2011

Too Young To Have A History? Using Data Analysis Techniques To Reveal Trends And Shifts In The Brief History Of Accounting Information Systems, Frank A. Badua, Ann L. Watkins

Accounting Historians Journal

Using several data-analysis techniques, this paper seeks to construct a brief history of Accounting Information Systems (AIS). In an effort to achieve some degree of comprehensiveness, this paper examines both AIS research and pedagogy. It begins by documenting and classifying topical foci of research papers in the Journal of Information Systems. It then compares the pedagogical emphases of AIS courses as identified in past research. By deploying multiple methods of analysis to identify patterns of hegemony or change in the topics of AIS scholarship and teaching, this paper highlights the use of two data-analysis techniques found to be useful in …

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Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants (Aicpa) Jan 2011

Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.

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Revised Applicability Of Statement On Auditing Standards No. 100, Interim Financial Information; Statement On Auditing Standards, 121, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2011

Revised Applicability Of Statement On Auditing Standards No. 100, Interim Financial Information; Statement On Auditing Standards, 121, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

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Alert That Restricts The Use Of The Auditor's Written Communication; Statement On Auditing Standards, 125, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2011

Alert That Restricts The Use Of The Auditor's Written Communication; Statement On Auditing Standards, 125, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

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Firm And Industry Effects In Accounting Versus Economic Profit Data, Matthew J. Holian, Ali M. Reza Jan 2011

Firm And Industry Effects In Accounting Versus Economic Profit Data, Matthew J. Holian, Ali M. Reza

Faculty Publications

This article presents estimates of firm and industry fixed-effects on profit rates for large US corporations, using both Economic Value Added (EVA), the popular measure of profits produced by Stern Stewart and Company, as well as simple (unadjusted) accounting measures as the dependent variable. We find that the improvement in explanatory power of the fixed-effect model is substantially greater when using EVA than has been documented with alternative measures.

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Cpa Client Bulletin, January 2011, American Institute Of Certified Public Accountants (Aicpa) Jan 2011

Cpa Client Bulletin, January 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Superfluity And Murkiness In The Understanding Of Social Responsibility: A Content Analysis, Jaysinha S. Shinde, Raymond Wacker, Udaysinha S. Shinde, Zhenghong Jane Hou Jan 2011

Superfluity And Murkiness In The Understanding Of Social Responsibility: A Content Analysis, Jaysinha S. Shinde, Raymond Wacker, Udaysinha S. Shinde, Zhenghong Jane Hou

Faculty Research & Creative Activity

The popularity of the concept of social responsibility makes it a pertinent area for research by accounting scholars. This paper analyzes the current usage and understanding of the concept of social responsibility. Using the definitions used in academia and industry a preliminary scale is developed to measure social responsibility. As a pilot study, this scale is administered to business owners. Based on the responses of 57 Business owners, the psychometric properties of the scale are tested and a conceptual model of the underlying dimensions of social responsibility is presented.

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The Role Of Education And Experience In Cfo Career And Compensation, Candra S. Chahyadi, Bahaa Abusalim Jan 2011

The Role Of Education And Experience In Cfo Career And Compensation, Candra S. Chahyadi, Bahaa Abusalim

Faculty Research & Creative Activity

We examine the educational and experience backgrounds of chief financial officers (CFOs) of large and medium firms and investigate how measures of education and experience affect CFO career and compensation. We find that, compared to medium firms, large firms have more CFOs with MBA degrees and fewer CFOs with M.Acc degrees or who are also CPAs, suggesting that large firms prefer CFOs with more general knowledge than CFOs with a specific knowledge. We also find that firm size and CFO’s tenure at their current company consistently dominate measures of education and experience in determining CFO compensation.

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Course-Integrated Information Literacy Instruction In Introduction To Accounting, Anne Kelly, Teresa Williams, Brad Matthies, J. B. Orris Jan 2011

Course-Integrated Information Literacy Instruction In Introduction To Accounting, Anne Kelly, Teresa Williams, Brad Matthies, J. B. Orris

Scholarship and Professional Work

Two groups of students, enrolled in Introduction to Accounting, volunteered to participate in a pedagogical study to assess course-integrated information literacy instruction. Only one group had received information literacy instruction in an earlier business course. Academic librarians provided three instruction sessions, and students completed a semester-long case to evaluate a company as a potential investment. The results suggest that information literacy skills can be learned for application in subsequent coursework. This research also provides some evidence of significantly greater improvement in information literacy and significantly higher perceptions of course-integrated instruction benefits by students who had not received the previous instruction.

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The Perceived Effectiveness Of The Officer Certification Requirement Under Sarbanes-Oxley, T. J. Engebretson, Heidi H. Meier Jan 2011

The Perceived Effectiveness Of The Officer Certification Requirement Under Sarbanes-Oxley, T. J. Engebretson, Heidi H. Meier

Business Faculty Publications

The Sarbanes-Oxley Act of 2002 brought about sweeping changes that were meant to improve corporate reporting in the United States and to restore investor confidence following some of the largest business failures in US history. This study examines one requirement of this legislation, the certification of the financial statements by the Chief Executive Officer (CEO) and the Chief Financial Officer (CFO) by surveying stakeholder constituent groups to determine whether this new requirement is effective in accomplishing the goals established by Congress and the Securities and Exchange Commission (SEC). This is accomplished by using Cameron's strategic constituencies model to test seven …

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Farmers, Politics, And Accounting: The History Of Standard Values -- An Accounting Convenience Or Political Arithmetic?, Jill J. Hooks, Ross E. Stewart Jan 2011

Farmers, Politics, And Accounting: The History Of Standard Values -- An Accounting Convenience Or Political Arithmetic?, Jill J. Hooks, Ross E. Stewart

Accounting Historians Journal

This paper examines accounting in the social, political, and economic context within which it operates. Specifically, the farming sector in New Zealand provides the context for studying the history of standard-value accounting. This accounting practice emerged with the support of accountants, farmers, and the state as the tax regime in New Zealand slowly moved to an income tax for farmers from 1915. The paper examines how accounting became a practice of political arithmetic, mediating the economic power of the farmers with the rest of the tax base of New Zealand. Standard-value accounting for livestock became a device that represented the …

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The Adoption Of International Accounting Standards For Small- And Medium-Sized Entities, Doris K. Feltham Jan 2011

The Adoption Of International Accounting Standards For Small- And Medium-Sized Entities, Doris K. Feltham

Walden Dissertations and Doctoral Studies

U.S. private entities considering adoption of International Standards for Small- and Medium-sized Entities (IFRS for SMEs) need to understand how the new standards will modify financial reporting. However, there has been no determination of the significance of the financial statement impact of changing from United States Generally Accepted Accounting Principles (U.S. GAAP) to IFRS for SMEs. Without this knowledge, private entities in the United States will not be able to make an informed decision as to the benefits or consequences of adopting IFRS for SMEs. Based on stakeholder theory, this study sought to determine how adoption of IFRS for SMEs …

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Fundamental Signals, Future Earnings And Security Analysts' Efficient Use Of Fundamental Signals During 1991 Through 2008, Sherwood Lane Lambert Jan 2011

Fundamental Signals, Future Earnings And Security Analysts' Efficient Use Of Fundamental Signals During 1991 Through 2008, Sherwood Lane Lambert

Accounting Dissertations - Archive

This dissertation builds upon one of the foundation articles in Fundamental Analysis, written by Abarbanell and Bushee [1997] (AB-97), that studied the relationship of fundamental signals (combinations of items reported in the financial statements) to future accounting earnings during 1983-1990. Guided by fundamental financial and managerial/cost accounting concepts, this study adds fundamental signals to the AB-97 earning-signals model. The added fundamental signals include proxies for operating leverage, market share, markup, and total manufacturing costs. A revised ("Experimental") long-term growth variable is introduced that allows for negative EPS (loss) values in the geometric mean growth rate computation. The expanded model is …

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مخاطر التدقيق واثرها على جودة الاداء ومصداقية النتائج (دراسة تطبيقية في الشركة العامة للتجهيزات الزراعية ), ناظم شعلان جبار Jan 2011

مخاطر التدقيق واثرها على جودة الاداء ومصداقية النتائج (دراسة تطبيقية في الشركة العامة للتجهيزات الزراعية ), ناظم شعلان جبار

Muthanna Journal of Administrative and Economics Sciences

مع التطور المتزايد أصبحت مخاطر التدقيق أمراً يهدد نتائج عمل مدقق الحسابات لذا أستوجب الأمر دراسة هذه المخاطر والعوامل المؤثرة فيها من خلال تحديدها وتقدير مستوياتها واحتمالات حدوثها واخذها بالحسبان عند التخطيط والتنفيذ لاجراءات التدقيق بهدف تقليل أثرها، لذا ينبغي التعرف عليها بفاعلية ودراسة العوامل المؤثرة فيها بغية تقدير درجات المخاطر والتعرف على المجالات التي ترتفع فيها واخذ المستويات المقدرة لها في الاعتبار واتخاذ كل ما من شأنه تخفيض حدة تأثيرها في القوائم المالية ومن ثم تقليص مخاطر إبداء رأي تدقيقي غير مناسب إلى أدنى مستوى ممكن ومقبول، ذلك لان رأي المدقق يتسم بالأهمية والخطورة وله تأثير في جهات عديدة، …

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