Open Access. Powered by Scholars. Published by Universities.®

Accounting Commons™

Open Access. Powered by Scholars. Published by Universities.®

2012

Discipline
Institution
Keyword
Publication
Publication Type
File Type

Articles 271 - 300 of 432

Full-Text Articles in Accounting

Risk Management In A Volatile Market, Knowledge@Smu Jan 2012

Risk Management In A Volatile Market, Knowledge@Smu

Knowledge@SMU

The September 2008 collapse of Lehman Brothers was the 9/11 on Wall Street. Since then, the global risk landscape has changed and swings in the equity markets have become more volatile Now, a study of statistically significant changes in global financial risks and sharp increases in conditional Value-at-Risk after September 2008 has suggested a technically superior technique for effective risk management.

Go to article

Empirical Support For The Pcaob’S Elimination Of The Independent Auditor’S Opinion Regarding Management’S Assessment Of Internal Control, James H. Thompson, Bart H. Ward Jan 2012

Empirical Support For The Pcaob’S Elimination Of The Independent Auditor’S Opinion Regarding Management’S Assessment Of Internal Control, James H. Thompson, Bart H. Ward

All Faculty Scholarship for the College of Business

In an attempt to bolster public confidence in the accounting profession, the PCAOB issued several standards that were intended to address weaknesses in audit reporting and to increase public confidence in financial reporting. One of these standards, Auditing Standard No.2, added two opinions on an enterprise’s internal control to audit reporting requirements. This Standard was superseded by Auditing Standard No. 5, which eliminated one of these opinions. The purpose of this paper is to examine the efficacy of the elimination of the auditor’s opinion regarding management’s assessment of internal control. The data in this study were taken from 10-K reports …

Go to article

2011-2012 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office. Jan 2012

2011-2012 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2011-2012 Audit Report for Morehead State University.

Go to article

Off The Hook: Does The Supreme Court's Scheme Liability Ruling Benefit Firms In Litigation-Prone Industries?, Candra S. Chahyadi, Menghistu Sallehu Jan 2012

Off The Hook: Does The Supreme Court's Scheme Liability Ruling Benefit Firms In Litigation-Prone Industries?, Candra S. Chahyadi, Menghistu Sallehu

Faculty Research & Creative Activity

This study measures the impact afthe U.S. Supreme Court's 2008 ruling Stoneridge Investment Partners vs. Scientific-Atlanta on the cumulative abnormal returns and changes in bid-ask spread of firms in litigation-prone industries (computer, electronic, pharmaceuticallbiotech, and retail industries). Although we find, in general, positive CARs around the event, we posit and find that the conditional probability that a firm will commit an accounting misstatement affects both CAR and bid-ask spread The results show that firms with a higher probability of committing financial misstatements experience lower returns around the court's ruling. That is, the ruling increases information asymmetry and uncertainty, and thus …

Go to article

Cpa Client Bulletin, January 2012, American Institute Of Certified Public Accountants (Aicpa) Jan 2012

Cpa Client Bulletin, January 2012, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Go to article

Ifrs Financial Statements : Best Practices In Presentation And Disclosure; Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants (Aicpa) Jan 2012

Ifrs Financial Statements : Best Practices In Presentation And Disclosure; Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.

Go to article

Brief Note From The New Editor; Contents [2012, Vol. 39, No. 1]; Statement Of Policy [2012, Vol. 39, No. 1]; Guide For Manuscript Submission [2012, Vol. 39, No. 1]; Note Form The Editor Emeritus Richard Fleischman, Academy Of Accounting Historians, Richard K. Fleischman Jan 2012

Brief Note From The New Editor; Contents [2012, Vol. 39, No. 1]; Statement Of Policy [2012, Vol. 39, No. 1]; Guide For Manuscript Submission [2012, Vol. 39, No. 1]; Note Form The Editor Emeritus Richard Fleischman, Academy Of Accounting Historians, Richard K. Fleischman

Accounting Historians Journal

No abstract provided.

Go to article

Evolution Of The Relationship Between The U.S. Financial Accounting Standards And The International Accounting Standard Setters: 1973-2008, Robert J. Kirsch Jan 2012

Evolution Of The Relationship Between The U.S. Financial Accounting Standards And The International Accounting Standard Setters: 1973-2008, Robert J. Kirsch

Accounting Historians Journal

Utilizing archival materials as well as personal interviews and correspondence with personnel of the Financial Accounting Standards Board (FASB) and International Accounting Standards Committee /Board (IASC/B), including former Board chairmen and staff members, this paper examines the development of the working relationships between the FASB and the IASC/B from their earliest interactions in 1973 through the transformation of the IASC into the IASB and the Convergence Program rooted in the 2002 Norwalk Agreement up to 2008.

Go to article

Victory Of The Prussian Railway "Dynamic" Accounting Over The Public Finance And Patrimonial Accounting Models (1838-1884): An Early Illustration Of Th Appearance Of The Second Stage Of Capitalist Financial Accounting And A Testimony Against The Agency And The Market For Excuses Theories, Jacques Richard Jan 2012

Victory Of The Prussian Railway "Dynamic" Accounting Over The Public Finance And Patrimonial Accounting Models (1838-1884): An Early Illustration Of Th Appearance Of The Second Stage Of Capitalist Financial Accounting And A Testimony Against The Agency And The Market For Excuses Theories, Jacques Richard

Accounting Historians Journal

The history of accounting for private railway companies in Germany shows that these companies played a major role in the diffusion of historical cost accounting principles and gave birth, together with big other joint stock companies, to the “dynamic” or second stage of capitalist accounting, at least in continental Europe. If the representatives of such railway companies did not develop new concepts of accounting, notably as concerned depreciation, they had, by 1875-1879, elaborated a new theory of accounting (historical cost or dynamic theory).This theory had a profound impact at least on the German theorists of the late 19th century and …

Go to article

In Memorium, Academy Of Accounting Historians Jan 2012

In Memorium, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Go to article

Codification Of Statements On Auditing Standards (Volume 2), Numbers 122 To 125, As Of January 2012, American Institute Of Certified Public Accountants (Aicpa) Jan 2012

Codification Of Statements On Auditing Standards (Volume 2), Numbers 122 To 125, As Of January 2012, American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.

Go to article

Personal Accounts, Account Books And Their Probative Value: Historical Notes, C.1200-C.1800, Basil S. Yamey Jan 2012

Personal Accounts, Account Books And Their Probative Value: Historical Notes, C.1200-C.1800, Basil S. Yamey

Accounting Historians Journal

This paper discusses a number of topics pertaining to personal accounts in account books in the period roughly between 1200 and 1800. The main emphasis is on two topics, namely the use of account books as evidence in courts of law, and bad and doubtful debts and their accounting treatment. Examples from various countries and periods are provided to illustrate the discussion, which is not intended to be exhaustive.

Go to article

Beating Market Expectations, Analysts’ Forecasts Dispersion And The Pricing Of Credit Default Swaps, Mauricio A. Melgarejo Jan 2012

Beating Market Expectations, Analysts’ Forecasts Dispersion And The Pricing Of Credit Default Swaps, Mauricio A. Melgarejo

Scholarship and Professional Work - Business

The purpose of this paper is to study the impact of beating analysts’ forecasts and the impact of analysts’ forecast dispersion on the pricing of firms’ credit default swaps (CDSs). CDS premium is the compensation required by investors for bearing firms’ credit default risk. Sell-side analysts collect market, industry and firm information and provide important information in the form of stock recommendations, stock price targets and accounting number forecasts. For that reason, the information contained in their forecasts may provide additional information to investors to price CDSs. My results show that firms that beat analysts’ earnings and revenue forecasts, and …

Go to article

Locating The Source Of Pacioli's Bookkeeping Treatise, Alan Sangster Jan 2012

Locating The Source Of Pacioli's Bookkeeping Treatise, Alan Sangster

Accounting Historians Journal

There is much we do not know about the early development of double entry bookkeeping. What, for example, caused it to be used by sufficient merchants for it to be formally taught to their sons in Northern Italy before anyone had apparently written anything about it? And, what did Pacioli use as the source for his 1494 treatise, the earliest known detailed written description of the method, something that has challenged researchers for at least the past 130 years? Discovering Pacioli's sources could broaden our knowledge of the Renaissance roots of accounting and of its early role and place in …

Go to article

Contents [2012, Vol. 39, No. 2]; Statement Of Policy [2012, Vol. 39, No. 2]; Guide For Manuscript Submission [2012, Vol. 39, No. 2], Academy Of Accounting Historians Jan 2012

Contents [2012, Vol. 39, No. 2]; Statement Of Policy [2012, Vol. 39, No. 2]; Guide For Manuscript Submission [2012, Vol. 39, No. 2], 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.

Go to article

Salmagundi, Gloria Vollmers Jan 2012

Salmagundi, Gloria Vollmers

Accounting Historians Journal

No abstract provided.

Go to article

Accounting History: Call For Papers: Accounting's Past In Sport Jan 2012

Accounting History: Call For Papers: Accounting's Past In Sport

Accounting Historians Journal

Call for papers: Accounting's past in sport

Go to article

In Antitrust We (Do Not) Trust, Christopher L. Colvin Jan 2012

In Antitrust We (Do Not) Trust, Christopher L. Colvin

Accounting Historians Journal

No abstract provided.

Go to article

How A Medieval Friar Forever Changed Finance, Academy Of Accounting Historians Jan 2012

How A Medieval Friar Forever Changed Finance, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Go to article

Academy Of Accounting Historians: Application For 2012 Membership Jan 2012

Academy Of Accounting Historians: Application For 2012 Membership

Accounting Historians Journal

Application for 2012 membership

Go to article

Call For Nominations: The Academy Of Accounting Historians 2012 Vangermeersch Manuscript Award, Academy Of Accounting Historians Jan 2012

Call For Nominations: The Academy Of Accounting Historians 2012 Vangermeersch Manuscript Award, Academy Of Accounting Historians

Accounting Historians Journal

Vangermeersch (Richard G. J.) Manuscript Award

Go to article

Xii National Conference Of The Italian Society Of Accounting History: Call For Papers; Ragioneria And Accounting Between 19th And 20th Centuries: A Comparison In Trends And Theories, Italian Society Of Accounting History Accounting History Jan 2012

Xii National Conference Of The Italian Society Of Accounting History: Call For Papers; Ragioneria And Accounting Between 19th And 20th Centuries: A Comparison In Trends And Theories, Italian Society Of Accounting History Accounting History

Accounting Historians Journal

No abstract provided.

Go to article

Pacioli's Forgotten Book: The Merchant's Ricordanze, Alan Sangster, Gregory N. Stoner, Paul De Lange, Brendan O'Connell Jan 2012

Pacioli's Forgotten Book: The Merchant's Ricordanze, Alan Sangster, Gregory N. Stoner, Paul De Lange, Brendan O'Connell

Accounting Historians Journal

Double entry bookkeeping emerged by the end of the 13th century and was adopted by, for example, the Datini of Prato during the 1380s. In the transition from single to double entry evident in the Datini Archives, initially accounting records were kept in an account book called a Ricordanze. Record books of this name were typical of Tuscany and, when such books were first used in Tuscany, businessmen began to use them also as a form of personal diary and autobiographical record. Others not in business followed suit and maintained purely personal biographical diaries of the same name. For those …

Go to article

Objectives Of Financial Reporting, Aboriginal Cost, And Pooling Of Interests Accounting, Hugo Nurnberg Jan 2012

Objectives Of Financial Reporting, Aboriginal Cost, And Pooling Of Interests Accounting, Hugo Nurnberg

Accounting Historians Journal

Through the years, pooling of interest accounting was criticized as contrary to the decision usefulness objective of financial reporting and potentially misleading to stockholders and creditors, the assumed principal users of financial reports. This paper does not dispute those criticisms. It demonstrates, however, that there were some very good reasons for permitting pooling accounting for certain business combinations when the method was developed in the 1940s. At that time, the basic objectives of financial accounting encompassed stewardship and decision usefulness for multiple users, including public utility regulators and public policy makers. Pooling accounting developed in part to satisfy the information …

Go to article

Accounting Historians Journal, 2012, Vol. 39, No. 1 [Whole Issue] Jan 2012

Accounting Historians Journal, 2012, Vol. 39, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

Go to article

Old Du Pont Company's Accounting System Lasting A Hundred Years: An Overlooked Accounting System, Daijiro Fujimura Jan 2012

Old Du Pont Company's Accounting System Lasting A Hundred Years: An Overlooked Accounting System, Daijiro Fujimura

Accounting Historians Journal

Accounting historians have not yet realized that there existed another complete accounting system before the formation of the modern accounting system of today which Johnson and Kaplan's Relevance Lost characterizes by the integration of cost and financial accounts supported by inventory costing. In that earlier accounting system, cost and profit calculations were made in a past particular ledger account or accounts, namely trading account(s), where accounting practices opposed to inventory costing and integration were used. The historical existence of that accounting system is overlooked by accounting historians. The example of the old Du Pont Company (DPC) this paper presents will …

Go to article

Examining Frank Adair Jr. As An African American Cpa Pioneer: A Historical Note, Keith Hollingsworth Jan 2012

Examining Frank Adair Jr. As An African American Cpa Pioneer: A Historical Note, Keith Hollingsworth

Accounting Historians Journal

In 1932, Frank Adair Jr. achieved his Certified Public Accountant (CPA) status as the sixth African American CPA in the US and only the second in the Deep South. Although his active professional career was brief (5 years), it typifies not only the difficulty experienced by an African American achieving this designation in the Jim Crow South, but also the factors that were necessary for such an achievement to occur in that time period. First, Adair Jr. practiced in a dynamic and vibrant segregated business community. Second, he was educated at a black college. An African American who wanted to …

Go to article

Academy Of Accounting Historians: Application For 2013 Membership; Application For 2013 Membership, Academy Of Accounting Historians Jan 2012

Academy Of Accounting Historians: Application For 2013 Membership; Application For 2013 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Go to article

Accounting Historians Journal, 2012, Vol. 39, No. 2 [Whole Issue] Jan 2012

Accounting Historians Journal, 2012, Vol. 39, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

Go to article

Accounting Trends & Techniques, Employee Benefit Plans : Financial Statement Reporting And Disclosure Practices, American Institute Of Certified Public Accountants (Aicpa) Jan 2012

Accounting Trends & Techniques, Employee Benefit Plans : Financial Statement Reporting And Disclosure Practices, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.

Go to article

First Prev Next Last