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Articles 211 - 240 of 432
Full-Text Articles in Accounting
Business Culture Affects A Company's Strategic Success, Michael Lee
Business Culture Affects A Company's Strategic Success, Michael Lee
Accountancy Faculty Publications and Presentations
At Boise State, we surveyed managers, general and operation managers, business analysts and accountants in more than 350 companies to find more about business culture and how these companies manage their cultures in pursuit of success.
Smith, Zachariah Frederick, 1827-1911 (Sc 270), Manuscripts & Folklife Archives
Smith, Zachariah Frederick, 1827-1911 (Sc 270), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection. Letter book of a wholesale grocer in Bowling Green, Kentucky. Includes transactions of Lehman & Grafulla, merchants, and “Notes of Lehman, Rabold & Co.”
Winlock, Joseph F. (Sc 269), Manuscripts & Folklife Archives
Winlock, Joseph F. (Sc 269), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid and scan (Click on "additional files" below) for Manuscripts Small Collection 269. Account book of Dr. Joseph F. Winlock, physician of Greensburg, Kentucky, containing accounts of patients, some ailment cures and a small notebook probably carried by the doctor with entries to be copied into account book.
Stubbins & Lucas Pork House - Bowling Green, Kentucky (Sc 266), Manuscripts & Folklife Archives
Stubbins & Lucas Pork House - Bowling Green, Kentucky (Sc 266), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 265. Account book of R. S. Griffith, clerk to Stubbins & Lucas pork merchants, at Bowling Green, Kentucky. Includes accounts of sales to river steamboats.
Fairleigh, William, 1797-1865 (Sc 264), Manuscripts & Folklife Archives
Fairleigh, William, 1797-1865 (Sc 264), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 264. Account book, 1830-1835, of William Fairleigh, a general merchant at Brandenburg, Meade County, Kentucky. Also contains a list of fines collected as first clerk of Meade County and Circuit Courts.
Dickinson, W. H. (Sc 263), Manuscripts & Folklife Archives
Dickinson, W. H. (Sc 263), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Mansucripts Small Collection 263. Receipt book of W. H. Dickinson, Sheriff of Barren County, Kentucky.
Wooten, William H. (Sc 262), Manuscripts & Folklife Archives
Wooten, William H. (Sc 262), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 262. Two account books of William H. Wooten, carpenter and blacksmith in Bowling Green, Kentucky. One, 1857-1862, contains orders and lists work of hired hands. The second, 1857-1861, is a customer account book, 313p.
Determinants Of Material Weaknesses In Internal Control Over Compliance In Accordance With Omb Circular A-133 For U.S. Counties, Julie Hyde
Faculty Works
What entity characteristics are associated with the reporting of a material weakness in internal control over compliance for federal grants?
Jackson, Alfred Metcalfe, 1816-1865 (Sc 306), Manuscripts & Folklife Archives
Jackson, Alfred Metcalfe, 1816-1865 (Sc 306), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 306. Account book of Alfred Metcalfe Jackson, a physician in South Carrollton, Kentucky.
Adams, George Bradley, 1819-1854 (Sc 305), Manuscripts & Folklife Archives
Adams, George Bradley, 1819-1854 (Sc 305), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 305. Account book, 1847-1848, of a blacksmith at Bowling Green, Warren County, Kentucky.
Perringer & Wile - Bowling Green, Kentucky (Sc 304), Manuscripts & Folklife Archives
Perringer & Wile - Bowling Green, Kentucky (Sc 304), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 304. Account book, 1857-1858, of general merchants at Bowling Green, Warren County, Kentucky.
Robertson, Smoot & Brown - Woodburn, Kentucky (Sc 307), Manuscripts & Folklife Archives
Robertson, Smoot & Brown - Woodburn, Kentucky (Sc 307), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 307. Two account books, 1860-1864, of Robertson, Smoot & Brown, general merchants at Woodburn, Warren County, Kentucky. Includes records of cash payments, credit accounts, and prescription accounts.
Markowitz 2.0: Innovations For Asset Allocation, Knowledge@Smu
Markowitz 2.0: Innovations For Asset Allocation, Knowledge@Smu
Knowledge@SMU
The idea of conducting financial analysis on asset classes, while widely accepted today, was a new concept in the 1950s. It was so new that Nobel Prize winner in economics Harry Markowitz almost did not receive his doctorate because his thesis on portfolio optimisation was deemed as “not economics” by his supervisor. Dr Paul Kaplan, quantitative research director at Morningstar, introduces an updated model of Markowitz’s portfolio optimisation model at a seminar in SMU.
Do External Financial Statement Auditors Sufficiently Adjust Their Audit Plans For Automated-Control Deficiencies?, Daniel D. Selby
Do External Financial Statement Auditors Sufficiently Adjust Their Audit Plans For Automated-Control Deficiencies?, Daniel D. Selby
Accounting Faculty Publications
Shelton (1999) found that experience, based on rank, mitigates the influence of less-than diagnostic evidence in going concern assessments. But, numerous studies (e.g., Abdolmohammadi and Wright 1987) question the external validity of studies that use rank to determine experience. I suspect that specialized domain experience is a better measure because all auditor ranks do not have procedural knowledge in going concern decisions but many auditors may have procedural knowledge in audit planning (AICPA 2008) and automated controls (Hunton et al. 2004). I investigate whether external financial statement auditors (henceforth auditors) sufficiently adjust their audit plans for material-automated-control-weaknesses. I determine the …
Walking The Talk Of Wall Street, Knowledge@Smu
Walking The Talk Of Wall Street, Knowledge@Smu
Knowledge@SMU
Years after he theorised that a blindfolded monkey throwing darts at stock listings can select a portfolio that would perform as well as one chosen by experts, Princeton economist Burton Malkiel is sticking by it. In the tenth edition of his investment classic, A Random Walk Down Wall Street, Malkiel explains why the experts are overrated, and why sticking with a buy-and-hold strategy using a broad stock market index fund will outperform the professionally managed ones.
Governance, Media And The Quality Of Environmental Disclosure, Kathleen Rupley, Darrell Brown, Scott Marshall
Governance, Media And The Quality Of Environmental Disclosure, Kathleen Rupley, Darrell Brown, Scott Marshall
Business Faculty Publications and Presentations
Given the rising emphasis on environmental disclosures and the expressed importance of 'good' governance in determining the extent of information disclosure in general, we examine the relation between specific aspects of governance and media coverage and the quality of voluntary environmental disclosure (VED). Using a sample of 127 firms over a six-year period (2000 to 2005), we empirically test characteristics of governance and media in relation to VED. Our results suggest that VED quality is positively associated with environmental media coverage, negative environmental media and board attributes of independence, diversity, and expertise. Results from supplemental analysis suggest that institutional investors …
Compilation And Review Engagements, March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Compilation And Review Engagements, March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Assessing And Responding To Audit Risk In A Financial Statement Audit, With Conforming Changes As Of March 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Assessing And Responding To Audit Risk In A Financial Statement Audit, With Conforming Changes As Of March 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Reporting On Controls At A Service Organization Relevant To Security, Availability, Processing Integrity, Confidentiality, Or Privacy (Soc 2sm), March 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Reporting On Controls At A Service Organization Relevant To Security, Availability, Processing Integrity, Confidentiality, Or Privacy (Soc 2sm), March 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Entities With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Not-For-Profit Entities With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Analytical Procedures, With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Analytical Procedures, With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State And Local Governments With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
State And Local Governments With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Accounting Restatements And External Financing Choices, Qiang Cheng, Xia Chen, Alvis Lo
Accounting Restatements And External Financing Choices, Qiang Cheng, Xia Chen, Alvis Lo
Research Collection School Of Accountancy
There is little research on how accounting information quality affects a firm’s external financing choices. In this paper, we use the occurrence of accounting restatements as a proxy for the reduced credibility of accounting information and investigate how restatements affect a firm’s external financing choices. We find that for firms that obtain external financing after restatements, they rely more on debt financing, especially private debt financing, and less on equity financing. The increase in debt financing is more pronounced for firms with more severe information problems and less pronounced for firms with prompt CEO/CFO turnover and auditor dismissal. Our evidence …
On-Market Share Buy-Backs: Asx Disclsoure, Jason David Mitchell, Holub M.
On-Market Share Buy-Backs: Asx Disclsoure, Jason David Mitchell, Holub M.
Research Collection School Of Accountancy
Our paper investigates the compliance of Australian listed firms with the ASX disclosure rules for on‐market share buy‐backs. We find that firm compliance is reasonable for initial buy‐back announcements, but poor for final buy‐back notices. In the latter instance, the disclosure in the appropriate ASX notice is provided in only 53% of cases. Of significant concern is the even lower degree of final notice compliance (42%) for buy‐backs tagged as having ‘unlimited’ duration. Across our total sample of 807 buy‐backs, an alternative form of disclosure of buy‐back completion is provided in 25% of cases, and no proper notification of either …
Cash Is King, Themin Suwardy
Cash Is King, Themin Suwardy
Research Collection School Of Accountancy
What can SMEs do to monitor, manage and improve their cash flow
Hedge Funds And Analyst Conflict Of Interest, Sung Gon Chung, Melvyn Teo
Hedge Funds And Analyst Conflict Of Interest, Sung Gon Chung, Melvyn Teo
Research Collection School Of Accountancy
Are sell-side analysts reluctant to go against the investment views of their hedge fund clients? We show that analysts tend to upgrade stocks recently bought and downgrade stocks recently sold by hedge funds. Relative to other buy and strong buy recommendations, similar recommendations on stocks predominantly held by hedge funds parlay into poorer three-month and six-month stock returns. Hedge funds concurrently offload their stock holdings when analysts issue flattering reports. In line with an agency based explanation, our results are more pronounced for important brokerage clients such as high dollar turnover hedge funds and hedge funds who are prime brokerage …
Are Auditors' Going-Concern Evaluations More Useful After Sox?, Benjamin P. Foster, Terry J. Ward
Are Auditors' Going-Concern Evaluations More Useful After Sox?, Benjamin P. Foster, Terry J. Ward
Faculty and Staff Scholarship
Bankruptcy risk is a crucial factor in auditors’ decisions whether or not to modify their audit opinion based on the going-concern assumption. SOX required more extensive audit procedures than those required before its passage. More extensive audit procedures should result in more meaningful audit reports. This study examines whether the auditors’ going-concern opinion provides more useful incremental information after SOX than before SOX in distinguishing between distressed companies that become bankrupt in the next year and those that do not. We find that an audit opinion variable adds more useful information to bankruptcy prediction models after SOX than before SOX. …
Account Books (Sc 303), Manuscripts & Folklife Archives
Account Books (Sc 303), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 303. Two account books, 1852-1855, of a general merchant, possibly at Bowling Green, Kentucky.
Mcgoodwin & Parks? - Bowling Green, Kentucky (Sc 302), Manuscripts & Folklife Archives
Mcgoodwin & Parks? - Bowling Green, Kentucky (Sc 302), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 302. Ledger of sales, 1896-1898, of a grocer at Bowling Green, Kentucky, possibly the firm of McGoodwin & Parks.
Hatfield, Samuel (Sc 301), Manuscripts & Folklife Archives
Hatfield, Samuel (Sc 301), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 301. Account book, 1830-1873, of Samuel Hatfield, a general merchant in eastern Simpson County, Kentucky. Includes accounts of tobacco notes, tobacco, meal, and mules and pigs bought.