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Articles 31 - 60 of 432
Full-Text Articles in Accounting
Building The Cfo Function: Roles And Responsibilities, Andrew Lee
Building The Cfo Function: Roles And Responsibilities, Andrew Lee
Research Collection School Of Accountancy
No abstract provided.
Building The Cfo Function: Roles And Responsibilities, Andrew Lee, Chunqi (Tracey) Zhang
Building The Cfo Function: Roles And Responsibilities, Andrew Lee, Chunqi (Tracey) Zhang
Research Collection School Of Accountancy
No abstract provided.
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Douglas H. Shulman, Irs Commissioner, Re: Request For Further Relief Due To Hurricane Sandy For Various Tax And Information Returns And Payments Otherwise Due November 15, 2012 And Beyond., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Douglas H. Shulman, Irs Commissioner, Re: Request For Further Relief Due To Hurricane Sandy For Various Tax And Information Returns And Payments Otherwise Due November 15, 2012 And Beyond., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Proposed Financial Reporting Framework For Small- And Medium-Sized Entities, Released November 1, 2012, Comments Are Requested By January 30, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2012, November 1, American Institute Of Certified Public Accountants (Aicpa)
Proposed Financial Reporting Framework For Small- And Medium-Sized Entities, Released November 1, 2012, Comments Are Requested By January 30, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2012, November 1, American Institute Of Certified Public Accountants (Aicpa)
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Guide: Prospective Financial Information With Conforming Changes As Of November 1, 2012; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force
Guide: Prospective Financial Information With Conforming Changes As Of November 1, 2012; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Pension Accounting And Reporting With Other Comprehensive Income And Deferred Taxes: A Worksheet Approach, Robert E. Jackson, L. Dwight Sneathen, Timothy R. Veal
Pension Accounting And Reporting With Other Comprehensive Income And Deferred Taxes: A Worksheet Approach, Robert E. Jackson, L. Dwight Sneathen, Timothy R. Veal
Accountancy: Faculty Publications
This instructional tool presents pension accounting using a worksheet approach where debits equal credits for both the employer and for the plan. Transactions associated with the initiation of the plan through the end of the second year of the plan are presented, including their impact on accumulated other comprehensive income and deferred taxes. This article is intended as a supplemental teaching tool that demonstrates the impact of a plans funded status on the employers financial statements in a way that, based upon anecdotal evidence, accounting students and practitioners have found extremely beneficial beyond traditional accounting textbooks.
The Impact Of Switching To International Financial Reporting Standards On United States Businesses, Ashley Harper, Linda Leatherbury, Ana Machuca, Jodee Phillips
The Impact Of Switching To International Financial Reporting Standards On United States Businesses, Ashley Harper, Linda Leatherbury, Ana Machuca, Jodee Phillips
Faculty Publications and Presentations
There has been controversy brewing among accounting professionals regarding the impact of switching to International Financial Reporting Standards (IFRS) on United States corporations as deemed to converge in the near future (Deming, 2005). The viewpoint presented in this paper is that the United States should conform to the international standards primarily because a single set of standards creates uniformity and comparability for stakeholders regardless of their geographic location. This paper addresses the potential advantages and disadvantages of moving to a global set of standards as well as how the Financial Accounting Standards Board (FASB) will need to work with the …
The Convergence Of Multinational Standards And Practices In International Financial Reporting, Ashley Harper, Linda Leatherbury, Ana Machuca, Jodee Phillips
The Convergence Of Multinational Standards And Practices In International Financial Reporting, Ashley Harper, Linda Leatherbury, Ana Machuca, Jodee Phillips
Faculty Publications and Presentations
The International Financial Reporting Standards (IFRS) is pending a move to incorporate a single set of accounting standards across International borders. The definitive decision for uniting the standards appears to be stalemated. The pending move by the United States to adopt financial reporting practices set forth by the IFRS to encompass a single set of reporting standards bears both advantages and disadvantages for multinational corporations. This paper examines some of the difficulties that can arise by using a single set of standards and addresses two significant studies regarding converging reporting standards. The paper concludes by discussing issues that could potentially …
Agenda, Auditing Standards Board, October 16-18, 2012 Meeting, Cleveland, Oh, American Institute Of Certified Public Accountants. Auditing Standards Board
Agenda, Auditing Standards Board, October 16-18, 2012 Meeting, Cleveland, Oh, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, October 16-18, 2012, Cleveland, Oh; Highlights (Asb) Meeting, October 16-18, 2012, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, October 16-18, 2012, Cleveland, Oh; Highlights (Asb) Meeting, October 16-18, 2012, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Ole Miss Accountant – Fall 2012, University Of Mississippi. School Of Accountancy
Ole Miss Accountant – Fall 2012, University Of Mississippi. School Of Accountancy
Ole Miss Accountant
Cover story: Horne LLP Lectureship established to provide faculty support
An Analysis Of Fraud: Causes, Prevention, And Notable Cases, Kristin A. Kennedy
An Analysis Of Fraud: Causes, Prevention, And Notable Cases, Kristin A. Kennedy
Honors Theses and Capstones
No abstract provided.
Special Considerations In Auditing Financial Instruments, October 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Special Considerations In Auditing Financial Instruments, October 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Changing And/Or Funding Opeb Promises: A Typology Of Local Government Responses To Gasb 45 And The Realization Of Opeb Liabilities, Juita-Elena Yusuf, Thomas Musumeci
Changing And/Or Funding Opeb Promises: A Typology Of Local Government Responses To Gasb 45 And The Realization Of Opeb Liabilities, Juita-Elena Yusuf, Thomas Musumeci
School of Public Service Faculty Publications
GASB Statement No. 45 addresses how governmental units account for employees' other post-employment benefits (OPEB), requiring government employers to replace OPEB reporting on a pay-as-you-go basis with an accounting of the cost of current and future benefits. This requirement and the resulting OPEB liability may prompt government employers to reconsider key questions regarding their OPEB provision. The size of the OPEB liability depends on both the benefit promises made to employees and the assets to fund these promises. We propose a typology that defines four approaches for governments to respond to GASB 45 and their OPEB liabilities. These approaches represent …
The Convergence Of U.S. Gaap And Ifrs: Revenue Recognition, Colleen A. Steele
The Convergence Of U.S. Gaap And Ifrs: Revenue Recognition, Colleen A. Steele
Honors Theses and Capstones
No abstract provided.
The Triangular Relationship Between Audit Committee Characteristics, Audit Input And Financial Reporting Quality, Jae Bum Kim, Benjamin Segal, Dan Segal, Yoonseok Zang
The Triangular Relationship Between Audit Committee Characteristics, Audit Input And Financial Reporting Quality, Jae Bum Kim, Benjamin Segal, Dan Segal, Yoonseok Zang
Research Collection School Of Accountancy
Using the reforms to audit committees mandated by the Sarbanes-Oxley Act of 2002 and the difference-in-difference approach, we examine the impact of changes in audit committee attributes (financial expertise, size and independence) on the corporate commitment to audit assurance and on the likelihood of financial statement restatements. Firms that were directly affected by the reforms experienced a greater improvement in audit inputs (measured by audit fees and the appointment of an industry specialist auditor) and a larger decline in financial statements restatements relative to firms that had already been compliant. Importantly, we find that the decline in restatements is not …
Sgx Listing Rule 1207(10): Challenges And Opportunities For Caes, See Liang Foo
Sgx Listing Rule 1207(10): Challenges And Opportunities For Caes, See Liang Foo
Research Collection School Of Accountancy
No abstract provided.
Raising The Bar, Jiwei Wang
Raising The Bar, Jiwei Wang
Research Collection School Of Accountancy
No abstract provided.
Risk Assessment In Practice, Deloitte & Touche, Patchin Curtis, Mark Carey, Committee Of Sponsoring Organizations Of The Treadway Commission
Risk Assessment In Practice, Deloitte & Touche, Patchin Curtis, Mark Carey, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Reporting Pursuant To The Global Investment Performance Standards; Statement Of Position, 12-1, American Institute Of Certified Public Accountants. Auditing Standards Board
Reporting Pursuant To The Global Investment Performance Standards; Statement Of Position, 12-1, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Stubblefield, Nathan Bowman, 1860-1928 (Sc 2636), Manuscripts & Folklife Archives
Stubblefield, Nathan Bowman, 1860-1928 (Sc 2636), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid and scans (Click on "Additional Files" below) for Manuscripts Small Collection 2636. Ledger for a grocery run by Nathan Bowman Stubblefield, Murray, Kentucky, which includes brief information related to the Stubblefield Wireless Telephone Company, 1904-1907. Also includes a letter and clipping providing background on Stubblefield.
Comment Letters On Omnibus Proposal, Aicpa Professional Ethics Division, Interpretations And Definitions, September 19, 2012, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Omnibus Proposal, Aicpa Professional Ethics Division, Interpretations And Definitions, September 19, 2012, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Checklists And Illustrative Financial Statements For Corporations, September 20, 2012, American Institute Of Certified Public Accountants (Aicpa)
Checklists And Illustrative Financial Statements For Corporations, September 20, 2012, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Ethical Climate, The Perceived Importance Of Ethics And Social Responsibility, And Earnings Management, Mo Lam
Lingnan Theses
The practice of earnings management not only adversely affects the long-term economic prospects of a particular business enterprise by eroding public confidence in the company, but also may severely undermine the reputation of Hong Kong as an international financial and trading centre. Given the devastating effects of such practices resulting from corporate scandals such as Enron and WorldCom, earnings management has received unprecedented attention in the past decade. The incommensurability between the far-reaching effects of ethical issues relating to earnings management and the paucity of prior research on the subject in Hong Kong triggers my interest to study this topic. …
Omnibus Proposal, Aicpa Professional Ethics Division, Interpretations And Definitions, September 19, 2012, Comments Are Requested By November 19, 2012; Exposure Draft (American Institute Of Certified Public Accountants), 2012, September 19, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal, Aicpa Professional Ethics Division, Interpretations And Definitions, September 19, 2012, Comments Are Requested By November 19, 2012; Exposure Draft (American Institute Of Certified Public Accountants), 2012, September 19, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Auditing Revenue In Certain Industries, With Conforming Changes As Of September 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Auditing Revenue In Certain Industries, With Conforming Changes As Of September 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
The Impact Of Related Party Sales By Listed Chinese Firms On Earnings Informativeness And Analysts Forecasts, Jiwei Wang, Hongqi Yuan
The Impact Of Related Party Sales By Listed Chinese Firms On Earnings Informativeness And Analysts Forecasts, Jiwei Wang, Hongqi Yuan
Research Collection School Of Accountancy
Using a random sample of 140 of China's listed firms, we show an adverse impact of related party (RP) sales of goods and services on the usefulness of accounting earnings to investors and on the quality of earnings forecasts by financial analysts. Consistent with the contention that RP sales may violate the arm's-length assumption of regular transactions and consequently impair the representational faithfulness and verifiability of accounting data, we find that earnings of firms engaged in RP sales are at least 33% less informative after controlling for factors known to affect earnings informativeness. We also find that financial analysts are …
Internal Control—Integrated Framework: Illustrative Tools For Assessing Effectiveness Of A System Of Internal Control, September 2012, Committee Of Sponsoring Organizations Of The Treadway Commission
Internal Control—Integrated Framework: Illustrative Tools For Assessing Effectiveness Of A System Of Internal Control, September 2012, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Health Care Entities, September 1, 2012; Audit & Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Health Care Entities, September 1, 2012; Audit & Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Mandatory Financial Reporting Environment And Voluntary Disclosure: Evidence From Mandatory Ifrs Adoption, Balakrishnan Karthik, Xi Li, Holly Yang
Mandatory Financial Reporting Environment And Voluntary Disclosure: Evidence From Mandatory Ifrs Adoption, Balakrishnan Karthik, Xi Li, Holly Yang
Research Collection School Of Accountancy
Using the mandatory adoption of International Financial Reporting Standards (IFRS) as an exogenous improvement to mandatory financial reporting, we document evidence supporting a complementary effect between mandatory and voluntary disclosures. We find that firms in countries that adopted IFRS in 2005 experience an increase in both the likelihood and frequency of management earnings forecasts relative to firms in countries that did not mandate IFRS. We also find that the increase in management forecasts is higher in countries where prior local GAAP are more different from IFRS or legal enforcement is stronger. Consistent with the confirmatory role of mandatory reporting, we …