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Articles 91 - 120 of 382
Full-Text Articles in Accounting
Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, And Barry C. Melancon, Cpa, Aicpa President And Ceo, To The Honorable Douglas H. Shulman, Commissioner, Internal Revenue Service, Re: Irs Regulation Of Paid Income Tax Return Preparers., Patricia A. Thompson, Barry C. Melancon, American Institute Of Certified Public Accountants. Tax Executive Committee
Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, And Barry C. Melancon, Cpa, Aicpa President And Ceo, To The Honorable Douglas H. Shulman, Commissioner, Internal Revenue Service, Re: Irs Regulation Of Paid Income Tax Return Preparers., Patricia A. Thompson, Barry C. Melancon, American Institute Of Certified Public Accountants. Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Scott Tobacco Company - Bowling Green, Kentucky (Sc 1240), Manuscripts & Folklife Archives
Scott Tobacco Company - Bowling Green, Kentucky (Sc 1240), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 1240. Correspondence, primarily between W. H. Mason, president of Scott Tobacco Company, and T. H. Baird, Adairville, Kentucky, concerning dividends, indebtedness, capitalization and other company matters. Includes correspondence of Baird relating to mail service from Adairville.
A Comparative Empirical Analysis Of Characteristics Associated With Accounting Internships, James H. Thompson
A Comparative Empirical Analysis Of Characteristics Associated With Accounting Internships, James H. Thompson
All Faculty Scholarship for the College of Business
Internships are a popular element used to enhance accounting education. Although previous studies have considered internships, many have addressed enhancement of subsequent academic and professional performance. The purpose of this paper is broader and examines several characteristics of accounting internships: the frequency of participation, eligibility requirements, process for securing internships, level of participation, availability and amount of academic credit, area of assignments, nature of post-internship requirements, and benefits to students. Two random samples, one in 1998 and one in 2003, of 100 accounting programs were analyzed in the study. For each program selected, the survey was mailed to accounting program …
Cpa Client Bulletin, July 2011, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, July 2011, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Tax Letter, July/August/September 2011, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, July/August/September 2011, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
End-User Computing Applications, Mary C. Hill, W. Alan Barnes
End-User Computing Applications, Mary C. Hill, W. Alan Barnes
Faculty Articles
Businesses today rely on the work being done by staff using personal computers. The proliferation of personal computers has led to widespread implementation of end-user computing applications. As their name implies, end-user applications are designed, implemented, and controlled by users rather than by IT professionals. End-user applications can be risky for organizations, both with respect to management decision making and to financial reporting. For public companies, the risk involved in these applications has been increased by the requirements of the Sarbanes-Oxley Act of 2002, which call for management to document end-to-end financial operations and internal control structures. This article review …
Internal Control Disclosures, Monitoring, And The Cost Of Debt, Dan Dhaliwal, Chris E. Hogan, Robert Trezevant, Michael S. Wilkins
Internal Control Disclosures, Monitoring, And The Cost Of Debt, Dan Dhaliwal, Chris E. Hogan, Robert Trezevant, Michael S. Wilkins
School of Business Faculty Research
We test the relationship between the change in a firm's cost of debt and the disclosure of a material weakness in an initial Section 404 report. We find that, on average, a firm's credit spread on its publicly traded debt marginally increases if it discloses a material weakness. We also examine the impact of monitoring by credit rating agencies and/or banks on this result and find that the result is more pronounced for firms that are not monitored. Additional analysis indicates that the effect of bank monitoring appears to be the primary driver of these monitoring results. This finding is …
Conflict Of Interest Reforms And Analysts’ Research Biases, Hai Lu, Hai Lu, Yuyan Guan
Conflict Of Interest Reforms And Analysts’ Research Biases, Hai Lu, Hai Lu, Yuyan Guan
Research Collection School Of Accountancy
This study examines the consequences of the series of reforms targeting investment-banking-related conflicts of interest. We compare and contrast optimism biases in analysts’ stock recommendations and earnings forecasts across different types of analyst firms in the post-reform period 2004–2007 versus the pre-reform period 1998–2001. We document a significant reduction in the relative optimism of sanctioned investment bank analysts’ stock recommendations, but not their earnings forecasts. Moreover, we find little change in the profitability of their stock recommendations, but detect a drop in the accuracy of earnings forecasts made by investment bank analysts. In sum, the reforms achieve the objective of …
Unregulated Stock Markets In Second Life, Robert Bloomfield, Young Jun Cho
Unregulated Stock Markets In Second Life, Robert Bloomfield, Young Jun Cho
Research Collection School Of Accountancy
SLCapex is a stock exchange owned and operated by “residents” of the online virtual world Second Life. Despite its almost complete lack of regulation and legal protections against fraud or insider trading, issuers were able to raise approximately US$145,000 from investors, which grew to US$900,000 in market value before plummeting, resulting in overall investor returns of −71%. Investors in large issuances lost more than investors in small issuances, and small investors experienced more severe losses relative to large investors when more money was at stake, indicating that the market did a poor job of protecting investors from issuers and of …
Executive Equity Compensation And Earnings Management: A Quantile Regression Approach, Chih-Ying Chen, Ming-Yuan Li
Executive Equity Compensation And Earnings Management: A Quantile Regression Approach, Chih-Ying Chen, Ming-Yuan Li
Research Collection School Of Accountancy
Prior research has investigated the association between executive equity compensation and earnings management but the evidence is not conclusive. We investigate this question using the quantile regression approach which allows the coefficient on the independent variable (equity compensation) to shift across the distribution of the dependent variable (earnings management). Based on a sample of 18,203 U.S. non-financial firm-year observations from 1995 to 2008, we find that chief executive officer (CEO) equity compensation is positively associated with the absolute value of discretionary accruals at all quantiles of absolute discretionary accruals, but the association becomes weaker as the quantile decreases. The association …
Assessing Audit Risk, Annetta M. Gibson
Assessing Audit Risk, Annetta M. Gibson
Faculty Publications
Presentation for the General Conference Auditing Service meeting, San Diego, California, June 20, 2011.
Individual Taxation: Digest Of Recent Developments, Ellen Cook, Edward A. Gershman, Janet Hagy, Jonathan Horn, Daniel T. Moore, Annette Nellen, Kenneth L. Rubin
Individual Taxation: Digest Of Recent Developments, Ellen Cook, Edward A. Gershman, Janet Hagy, Jonathan Horn, Daniel T. Moore, Annette Nellen, Kenneth L. Rubin
Faculty Publications
The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 extended the current individual income tax rates on ordinary income and the rates on qualified dividend and capital gains income for two years through 2012. * The IRS, changing its long-standing position, ruled that debt on a mortgage loan used to acquire, construct, or substantially improve a qualified residence, to the extent it exceeds $1 million, qualifies as home equity indebtedness, and thus the interest on up to $100,000 of that debt is deductible as an itemized deduction. * The Tax Court held that the Sec. 121 exclusion …
Cpa Client Bulletin, June 2011, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, June 2011, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
A Survey Of Accounting Educators Regarding Convergence Of Financial Reporting Standards, James H. Thompson, John M. Thornton
A Survey Of Accounting Educators Regarding Convergence Of Financial Reporting Standards, James H. Thompson, John M. Thornton
All Faculty Scholarship for the College of Business
Generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS) are becoming more and more similar. Though their sources are different and though GAAP has the force of the authority in the United States, the two sets of standards are reaching a greater level of convergence. In some cases, GAAP has been altered in order to align with the position of IFRS. Similarly, some IFRS have been altered in order to converge with GAAP. The motivation for these changes is to improve financial reporting standards across political borders by creating a common set of standards. In the process, global …
Aicpa Assurance Services Executive Committee. Xbrl Assurance Task Force. Proposed Principles And Criteria For Xbrl-Formatted Information, June 1, 2011, Comments Requested By July 15, 2011; ; Exposure Draft (American Institute Of Certified Public Accountants), 2011, June 1, American Institute Of Certified Public Accountants. Ssurance Service Executive Committee. Xbrl Assurance Task Force
Aicpa Assurance Services Executive Committee. Xbrl Assurance Task Force. Proposed Principles And Criteria For Xbrl-Formatted Information, June 1, 2011, Comments Requested By July 15, 2011; ; Exposure Draft (American Institute Of Certified Public Accountants), 2011, June 1, American Institute Of Certified Public Accountants. Ssurance Service Executive Committee. Xbrl Assurance Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Can The Use Of Clickers Or Continous Assessment Motivate Critical Thinking?: A Case Study Based On Corporate Finance Students, Lucia Morales
Can The Use Of Clickers Or Continous Assessment Motivate Critical Thinking?: A Case Study Based On Corporate Finance Students, Lucia Morales
Articles
This study explores the use of clickers as a tool to support, encourage and motivate critical thinking in higher education students. A case study was carried out with a cohort of undergraduate students undertaking the BSc. in Accounting and Finance during the academic year 2009/10, were corporate finance was a major component. Since the students in this sample had previously demonstrated passivity during their corporate finance classes, it was proposed that clickers would help motivate them to participate during face to face sessions. Previous research on the use of clickers shows evidence that this tool has a positive effect on …
Corporate Tax Avoidance And Stock Price Crash Risk: Firm-Level Analysis, Jeong-Bon Kim, Yinghua Li, Liandong Zhang
Corporate Tax Avoidance And Stock Price Crash Risk: Firm-Level Analysis, Jeong-Bon Kim, Yinghua Li, Liandong Zhang
Research Collection School Of Accountancy
Using a large sample of U.S. firms for the period 1995-2008, we provide strong and robust evidence that corporate tax avoidance is positively associated with firm-specific stock price crash risk. This finding is consistent with the following view: Tax avoidance facilitates managerial rent extraction and bad news hoarding activities for extended periods by providing tools, masks, and justifications for these opportunistic behaviors. The hoarding and accumulation of bad news for extended periods lead to stock price crashes when the accumulated hidden bad news crosses a tipping point, and thus comes out all at once. Moreover, we show that the positive …
Spring Meeting Of Council, May 22-24, 2011, Washington, Dc, American Institute Of Certified Public Accountants. Council
Spring Meeting Of Council, May 22-24, 2011, Washington, Dc, American Institute Of Certified Public Accountants. Council
Association Sections, Divisions, Boards, Teams
No abstract provided.
Impact On Financial Statements Of New Accounting Model For Leases, Wenqi Ma
Impact On Financial Statements Of New Accounting Model For Leases, Wenqi Ma
Honors Scholar Theses
On August 17, 2010 the IASB and FASB published an Exposure Draft on leases. A new accounting model for leases which would include both financing lease and operating leases was proposed. According to the World Leasing Yearbook 2010, $640 billion was involved in leasing activity, of which a significant amount is not reported on the lessees' balance sheets [1]. The current leases which firms report in the financial statement notes showed that most companies currently have financing leases although many do not capitalize all of these leases. The new accounting model for leases would be a challenge for companies to …
Sarbanes-Oxley And Corporate Greed, Adria L. Stigliano
Sarbanes-Oxley And Corporate Greed, Adria L. Stigliano
Honors Scholar Theses
The Sarbanes-Oxley Act is still a relatively new federal law set forth by the Securities Exchange Commission in 2002. Since its implementation, individuals have been wondering if Sarbanes-Oxley is effective enough and doing what it is meant to do – catch and prevent future accounting frauds and scandals. With the use of closer and stricter rules, the SOA is trying to prevent frauds with the use of a created Public Company Accounting Oversight Board. Most importantly, however, it was created to protect the investors from self-interested managers, so as to not have repeats of the Enron, WorldCom and Tyco International …
Leases: Off-Balance Sheet Financing And The Strive For Transparency Today, Brian R. Edman
Leases: Off-Balance Sheet Financing And The Strive For Transparency Today, Brian R. Edman
Senior Honors Theses
In today’s world, leases appear far and wide; they are commonplace throughout the business and accounting frontiers. Accounting for leases, however, is not so clear cut. Since there are various ways to account for leases, many companies pick and choose which they feel best suits their situation, even when this sweeps dirt under the rug along the way. The financial procedures for dealing with leases should entail benefits as well as limitations to ensure each company is fairly representing all of its financial information. Off-balance sheet financing is one of the hot topics in accounting for leases because of the …
Auditing Standards Board (Asb) Meeting, May 3-5, 2011, Las Vegas, Nevada; Highlights (Asb) Meeting, May 3-5, 2011, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, May 3-5, 2011, Las Vegas, Nevada; Highlights (Asb) Meeting, May 3-5, 2011, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Letter From Mark J. Koziel, Cpa, Director, Aicpa Specialized Communities And Firm Practice Management, To Dr. Khem Sharma, Assistant Director, Office Of Size Standards, U.S. Small Business Administration, Re: Determination Of Appropriate Size Standard That Would Ensure The Sound Federal Government Procurement Of Accounting Services., Mark J. Koziel, Odysseus Lanier
Association Sections, Divisions, Boards, Teams
No abstract provided.
Cpa Client Bulletin, May 2011, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, May 2011, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Achieving Service-Learning Goals In A Financial Accounting Class Project, Darwin D. Yu
Achieving Service-Learning Goals In A Financial Accounting Class Project, Darwin D. Yu
Finance and Accounting Faculty Publications
Background: A financial accounting class in a Philippine university has a service-learning group project that involves setting up a simple accounting system for microenterprises. Aims: This paper examines the extent to which service-learning goals such as course learning, teamwork, civic responsibility, and impact on the client organization are achieved through this project, as well as how the level of student participation affects the achievement of these service-learning goals. It identifies measures to improve the quality of the service-learning experience for future implementation. Sample: 187 second year business students in a Philippine university Method: The students filled out a questionnaire which …
Back To Basics: The Little Book That Still Beats The Market, Knowledge@Smu
Back To Basics: The Little Book That Still Beats The Market, Knowledge@Smu
Knowledge@SMU
Investment theories and principles can be complex and befuddling for many. Yet, one man has devised a formula so simple that it could speak to novices and children. In The Little Book That Still Beats the Market, Columbia University lecturer Joel Greenblatt explains, in large fonts, how he derived what has been termed "the magic formula" and provides some examples as proof of its wizardry. As for weather-beaten investors with no latitude left for "magic", Greenblatt offers a humorous revision of the fundamentals.
China’S Red Capitalism: A Gravity-Defying Economy Built On A Foundation Of Sand?, Knowledge@Smu
China’S Red Capitalism: A Gravity-Defying Economy Built On A Foundation Of Sand?, Knowledge@Smu
Knowledge@SMU
With more than US$3 trillion in foreign exchange reserves, the clutch of four big banks and dozens more internationally-listed state-owned enterprises, there is not much doubt that China has some serious economic muscle. Yet, as authors Carl E. Walter and Frasier J.T. Howie explained in their book, 'Red Capitalism: The fragile financial foundation of China’s extraordinary rise', not all is as it seems in the labyrinth that is China's financial system.
Filling Stomachs Worldwide With Agriculture Risk Transfer Solutions, Knowledge@Smu
Filling Stomachs Worldwide With Agriculture Risk Transfer Solutions, Knowledge@Smu
Knowledge@SMU
A confluence of factors, such as weather, energy and growing demand, has given rise to a volatile food supply situation worldwide. With few investors willing to take the plunge with this industry, supply and production problems perpetuate. Speaking at a recent seminar at the Singapore Management University, Roman Hohl, an expert in this field with Swiss Re, explains how this issue can be addressed with some help from the insurance industry in the form of risk transfer products. --------------------------------------------------------------------------------
Roubini On Global Economic Risks: “Dr Doom” Or “Dr Realist”?, Knowledge@Smu
Roubini On Global Economic Risks: “Dr Doom” Or “Dr Realist”?, Knowledge@Smu
Knowledge@SMU
Renowned as the brutally frank commentator that correctly predicted the 2008 financial crisis, New York University's economics professor Nouriel Roubini has made a reputation for himself as the prophet of doom. What does 'Doctor Doom' make of all the fuss about Asia's tiger and dragon economies? He shares his take at a lecture organised by SMU's Sim Kee Boon Institute for Financial Economics while informing audiences that he prefers to be known as 'Doctor Realist'.
Value Investment And Market Timing: Opportunities In Times Of Crises, Knowledge@Smu
Value Investment And Market Timing: Opportunities In Times Of Crises, Knowledge@Smu
Knowledge@SMU
Luminary 'small-cap king' Dr Tan Chong Koay sees opportunities in crises. After all, this industry stalwart's most prolific performances have been during the periods of global economic meltdowns. Beyond financial gains, those who survive these crises would have gained much confidence, he believes. Sharing his investment philosophies at SMU's Centre for Asset Securitisation and Management in Asia, Tan, founder of Pheim Asset Management, explains what he sees as the art and science of investing.