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Articles 331 - 360 of 432
Full-Text Articles in Accounting
Do Corporations Invest Enough In Environmental Responsibility?, Yongtae Kim, Meir Statman
Do Corporations Invest Enough In Environmental Responsibility?, Yongtae Kim, Meir Statman
Accounting
Proponents of corporate environmental responsibility argue that corporations shortchange shareholders by investing too little in environmental responsibility. They claim that corporations can improve their financial performance by increasing their investment in environmental responsibility. Opponents of corporate social responsibility argue that corporations shortchange shareholders by investing too much in environmental responsibility. They claim that corporations can improve their financial performance by reducing their investment in environmental responsibility. Yet others claim that corporations serve their shareholders well by investing just enough in social responsibility, not too little and not too much. If so, corporations increase their investment in environmental responsibility when an …
Ifrs Adoption And Enforcement As Antecedents Of Economic Growth, Syed Kashif Raza Zaidi
Ifrs Adoption And Enforcement As Antecedents Of Economic Growth, Syed Kashif Raza Zaidi
Open Access Theses & Dissertations
Globalization of capital markets has increased the need for harmonized accounting standards around the world. International regulators promote the adoption of International Financial Reporting Standards (IFRS) to increase harmonization. The purpose of this paper is to assess the impact of IFRS adoption on the economic growth of adopting countries taking into consideration the level of enforcement within a country. I hypothesize that the adoption of IFRS increases the economic growth of the adopting countries. This effect is to be moderated by the level of enforcement. That is, I hypothesize a positive interaction between enforcement level and IFRS adoption on the …
Standardizing The Presentation Of Financial Data: Does Xbrl's Taxonomy Affect The Investment Performance Of Nonprofessional Investors?, Cassy D. Henderson
Standardizing The Presentation Of Financial Data: Does Xbrl's Taxonomy Affect The Investment Performance Of Nonprofessional Investors?, Cassy D. Henderson
Open Access Theses & Dissertations
Extensible Business Reporting Language (XBRL) is mandated in the United States with the intention of making financial information more useful and easier to analyze. XBRL technology defines financial information, and when implemented as intended, has the ability to standardize the items presented in the financial statements. Standardizing financial information is likely to benefit investors by simplifying the acquisition and integration of the information. Nonprofessional investors have limited knowledge and experience analyzing financial statements and are likely to benefit from a standardized presentation format. Using 167 graduate business students as proxies for nonprofessional investors, the current study examines how standardizing the …
The Impact Of National Culture On Cost Of Equity Capital In Cross-Listed Firms, Kathy F. Otero
The Impact Of National Culture On Cost Of Equity Capital In Cross-Listed Firms, Kathy F. Otero
Open Access Theses & Dissertations
This study examines the GLOBE cultural dimensions of institutional collectivism, in-group collectivism, uncertainty avoidance, and power distance to evaluate the impact of national culture on cost of equity capital for firms cross-listing on two stock exchanges. In addition to evaluating the direct effect of culture on cost of equity capital, the study examines the moderating effect of national culture on impact of the political/regulatory environment and disclosure on cost of equity capital. Limited support was found for both the direct effect and the moderating effect of national culture on cost of equity capital.
Audit And Compilation Report Timeliness In Local Governments: An Empirical Investigation Of Mississippi Governmental Entities That Exceed State Reporting Deadlines, Corey S. Cagle
Electronic Theses and Dissertations
For governmental audit and compilation reports to be relevant, they must be prepared and made available to the public in a timely manner. The purpose of this study is to identify variables that have an influence on audit and compilation report delay in governments. This research utilizes ordinary-least-squares regression to estimate the effects of several variables of interest on the time it takes to file the audit or compilation report with the Office of the State Auditor. The research also utilizes logistic regression to estimate the effects of several variables of interest on the incidence of filing the audit or …
The Adoption Of Lean Operations And Lean Accounting On The Financial-Performance Measures Of Publicly Traded Companies, Daniel C. Harris
The Adoption Of Lean Operations And Lean Accounting On The Financial-Performance Measures Of Publicly Traded Companies, Daniel C. Harris
Electronic Theses and Dissertations
For fiscal years 2008 through 2010, manufacturers and service providers that adopted lean operations outperformed companies that did not adopt lean operations. Using non-parametric tests and a matched-pairs design, lean companies had greater returns on both net operating assets (RNOA) and total assets (ROA). Lean companies also experienced better operating cash flows and cash adequacy than non-lean companies. The profit margins and financing-assets ratios were marginally better for lean companies than non-lean companies. Several working-capital measures, however, were not significantly different. Lean companies also experienced higher total-inventory turnover and raw-materials inventory turnover than non-lean companies. Although work-in-process inventory turnover did …
Information Systems Procurement Process Risk And Control: Insights From A Public Sector Organization, Gary Pan, Manjari Mehta, Poh Sun Seow
Information Systems Procurement Process Risk And Control: Insights From A Public Sector Organization, Gary Pan, Manjari Mehta, Poh Sun Seow
Research Collection School Of Accountancy
This case highlights the specific risks and issues that may be encountered in the information systems (IS) procurement process in a country where bribery and corruption are more common. PSO is a large Indian public sector organization involved in energy-related business. Being financially deprived, PSO relied on government funding to build its infrastructures. Besides the funding support, PSO also inherited the bureaucratic structure and the corruption practices. Lately, PSO was involved in several IS infrastructure and applications upgrading projects and wanted to review its IS procurement process. Does PSO understand the process risks in public IS procurement? Does PSO have …
Assessing The Valuation And Risk Implications Of Fair Value Accounting For Liabilities: Evidence From Fas 159'S Reported Gains And Losses, Sung Gon Chung, Gerald Lobo, Kevin Ow Yong
Assessing The Valuation And Risk Implications Of Fair Value Accounting For Liabilities: Evidence From Fas 159'S Reported Gains And Losses, Sung Gon Chung, Gerald Lobo, Kevin Ow Yong
Research Collection School Of Accountancy
This study examines the implications of fair value liability gains and losses arising from the adoption of Statement of Financial Accounting Standards No. 159 (hereafter FAS 159). We find a positive correspondence between a firm’s FAS 159 fair value liability gains and losses and stock returns. Further analysis indicates that fair value gains and losses from liabilities attributable to the change in a firm’s own credit risk, which are considered counter-intuitive by critics of fair value accounting for liabilities, are also positively related to returns. Lastly, we document that the volatility of earnings that incorporate FAS 159 liability fair value …
An Analytical And Empirical Measure Of The Degree Of Conditional Conservatism, Dan Segal, Jeffrey L. Callen
An Analytical And Empirical Measure Of The Degree Of Conditional Conservatism, Dan Segal, Jeffrey L. Callen
Research Collection School Of Accountancy
There is a profound gap between models of accounting conservatism and the proxies for conditional conservatism currently used by the empirical literature. Not one of the proxies employed by the empirical literature to date obtains from a rigorous definition of conditional conservatism. In contrast, this study defines conditional conservatism in terms of truncated distributions and derives analytically a nonlinear relation between revisions to returns and earnings news for the conservative firm. This nonlinear relation is shown to be mathematically equivalent to two linear relations conditioned on the firm's degree of conservatism. From these relations, we derive a model-based proxy of …
Aicpa Professional Standards As Of June 1, 2012, Volume 2: U.S. Auditing Standards – Aicpa (Clarified), American Institute Of Certified Public Accountants (Aicpa)
Aicpa Professional Standards As Of June 1, 2012, Volume 2: U.S. Auditing Standards – Aicpa (Clarified), American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 121, As Of January 2012, American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 121, As Of January 2012, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Internal Audit Outsourcing And The Risk Of Misleading Or Fraudulent Financial Reporting: Did Sarbanes-Oxley Get It Wrong?, Douglas F. Prawitt, Nathan Y. Sharp, David A. Wood
Internal Audit Outsourcing And The Risk Of Misleading Or Fraudulent Financial Reporting: Did Sarbanes-Oxley Get It Wrong?, Douglas F. Prawitt, Nathan Y. Sharp, David A. Wood
Faculty Publications
The Sarbanes-Oxley Act of 2002 (SOX) represents a far-reaching legislative attempt to improve the quality of financial reporting in the United States in response to the major accounting frauds of the late 1990s and early 2000s (Klein 2003). A significant change imposed by SOX was to prohibit the outsourcing of internal audit services to firms’ external auditors.1 Competing academic arguments suggest that this ban will either improve or worsen financial reporting quality. The knowledge spillover argument suggests that by both performing the external audit and providing nonaudit services, auditors improve overall audit quality through a deeper understanding of the client …
Complete Guide To The Citp Body Of Knowledge, Tommie Singleton
Complete Guide To The Citp Body Of Knowledge, Tommie Singleton
Guides, Handbooks and Manuals
No abstract provided.
Tax Research Techniques, Robert Lynn Gardner, Dave N. Stewart, Ronald G . Worsham
Tax Research Techniques, Robert Lynn Gardner, Dave N. Stewart, Ronald G . Worsham
Guides, Handbooks and Manuals
No abstract provided.
White Collar Crime : Core Concepts For Consultants And Expert Witnesses, Debra K. Thompson, Randal A. Wolverton
White Collar Crime : Core Concepts For Consultants And Expert Witnesses, Debra K. Thompson, Randal A. Wolverton
Guides, Handbooks and Manuals
No abstract provided.
Save Wisely, Spend Happily : Real Stories About Money & How To Thrive From Trusted Advisors, Sharon L. Lechter
Save Wisely, Spend Happily : Real Stories About Money & How To Thrive From Trusted Advisors, Sharon L. Lechter
Guides, Handbooks and Manuals
No abstract provided.
Applying Ocboa In State And Local Governmental Financial Statements, Michael A. Crawford
Applying Ocboa In State And Local Governmental Financial Statements, Michael A. Crawford
Guides, Handbooks and Manuals
No abstract provided.
Guide To Developing And Managing A Cpa Personal Financial Planning Practice, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Guide To Developing And Managing A Cpa Personal Financial Planning Practice, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Guides, Handbooks and Manuals
No abstract provided.
Cpa's Guide To Financial And Estate Planning, Sidney Kess, Steven G. Siegel, American Institute Of Certified Public Accountants. Personal Financial Planning Section
Cpa's Guide To Financial And Estate Planning, Sidney Kess, Steven G. Siegel, American Institute Of Certified Public Accountants. Personal Financial Planning Section
Guides, Handbooks and Manuals
No abstract provided.
Strategy And Risk Management : An Integrated Practical Approach, Ron Rael
Strategy And Risk Management : An Integrated Practical Approach, Ron Rael
Guides, Handbooks and Manuals
No abstract provided.
Employee Benefit Plans Industry Developments - 2012; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Employee Benefit Plans Industry Developments - 2012; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans With Conforming Changes As Of January 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Employee Benefit Plans With Conforming Changes As Of January 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audit Sampling (2012); Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Audit Sampling (2012); Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Entities Industry Developments - 2012; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Not-For-Profit Entities Industry Developments - 2012; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Investment Companies Industry Developments, 2011/12; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Investment Companies Industry Developments, 2011/12; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Insurance Industry Developments - 2012/13; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Insurance Industry Developments - 2012/13; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Health Care Industry Developments - 2012/13; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Health Care Industry Developments - 2012/13; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Understanding The Clarified Auditing Standards - 2012, American Institute Of Certified Public Accountants (Aicpa)
Understanding The Clarified Auditing Standards - 2012, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State And Local Governmental Developments - 2012; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
State And Local Governmental Developments - 2012; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Understanding The Responsibilities Of Auditors For Audits Of Group Financial Statements, American Institute Of Certified Public Accountants (Aicpa)
Understanding The Responsibilities Of Auditors For Audits Of Group Financial Statements, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.