Accounting Commons^™

Business Ethics : Real World Case Studies, Robert William Walter

Guides, Handbooks and Manuals

No abstract provided.

Unlocking The Mystery Of Health Care Planning For Retirement, Jamers Sullivan

Guides, Handbooks and Manuals

No abstract provided.

Future Cpa's Guide To Work And World Domination, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Codification Of Statements On Standards For Accounting And Review Services As Of January 2012, Numbers 1 To 20, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Aicpa Professional Standards As Of June 1, 2012, Volume 3: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Aicpa Professional Standards As Of June 1, 2012, Volume 1: U.S. Auditing Standards-Aicpa, Attestation Standards, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Business Valuation Practice Management Toolkit, American Institute Of Certified Public Accountants. Forensic And Valuation Services Section

Guides, Handbooks and Manuals

No abstract provided.

Financial Institutions Industry Developments : Including Depository And Lending Institutions And Brokers And Dealers In Securities, 2012-13; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Financial Institutions Industry Developments : Including Depository And Lending Institutions And Brokers And Dealers In Securities, 2011-12; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Current Accounting Issues And Risks For Financial Management And Reporting–2012 /13; Financial Reporting Alert, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

General Accounting And Auditing Developments, 2012/13; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Independence And Ethics Developments - 2012/13; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Not-For-Profit Entities-- Accounting Issues And Risks - 2012 : Strengthening Financial Management And Reporting; Financial Reporting Alert, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Accounting Flexibility And Managers’ Forecast Behavior Prior To Seasoned Equity Offerings, Jae Bum Kim

Research Collection School Of Accountancy

This study examines the effect of accounting flexibility on managers’ forecasting behavior prior to seasoned equity offerings(SEO). While SEO firms have strong incentives to convey optimistic information to boost the pre-SEO stock price, they also face enhanced litigation risk arising from SEO-related regulations. Thus, I hypothesize that managers of SEO firms will release optimistic forecasts prior to an SEO only if they have the accounting flexibility to manage subsequent reported earnings to meet or exceed their forecasts. I find that managers with greater accounting flexibility are more likely to issue a forecast prior to the SEO and their forecasts are …

A Closer Look At Firm--Group "Closeness", Jonathan Ross

Theses and Dissertations--Accountancy

Firm closeness or comparability is an important concept to investors. Knowing that two firms have been historically close and observing an information announcement by one of the firms gives the investor cues as to the future performance of the other firm. Furthermore, from a methodological point of view, researchers commonly control for firm--group closeness by using industrial classification schemes such as the SIC. To the extent that these schemes group dissimilar firms, the advantage of using these schemes is undermined. This paper more formally examines the comparability concept and develops two new measures of firm--group accounting closeness. Both measures are …

أهمية استخدام نظام محاسبة التكاليف على أساس الأنشطة ( Abc ) في الشركات الصناعية العراقية: دراسة تطبيقية في الشركة العامة للزيوت النباتية (مصنع المأمون), قاسم محمد عبدالله

Muthanna Journal of Administrative and Economics Sciences

هدفت الدراسة الى التعرف على مدى مقومات تطبيق نظام ABC في بيئة الشركات الصناعية العراقية / شركة الزيوت النباتية (مصنع المأمون) لغرض تطبيق نموذج جديد لحساب تكاليف الشركات كبديل عن الانظمة التقليدية المعمول بها حالياً وان هذه الطريقة تسمى حساب ” التكاليف المبنية على الانشطة ” ولقد اثبتت الطريقة الحديثة جدوى عالية وقدرة فائقة على وصف الواقع بطريقة ادق من الطرق التقليدية مما يسهل من الاجراءات المناسبة لتقليل التكلفة والتحكم بها . أظهرت نتائج الدراسة ان استخدام نظام ABC سيساعد في استبعاد الانشطة غير المجدية التي لا تضيف اي قيمة للمنتج النهائي وعدم ضمان دقة احتساب التكاليف . ان اهم …

مدى ملائمة النظام المحاسبي الفندقي لمتطلبات نظام التحاسب الضريبي (دراسة تطبيقي فندق الديار السياحي), ناظم حسن عبد السيد

Muthanna Journal of Administrative and Economics Sciences

يشهد قطاع السياحة بنشاطاته المختلفة تطورا وأهتمامآ ملحوظا، وتعد الصناعة الفندقية من أهم الفعاليات السياحية عالميا وهذا ناتج من مساهمتها في اقتصاديات الدول من حيث المساهمة في الدخل المحلي وتحصيل العملات الأجنبية.يهدف البحث إلى عرض نظام محاسبي فندقي يتلاءم مع نظام التحاسب الضريبي فضلا عن التعريف بمفهوم المحاسبة الفندقية والعلاقة بين المحاسبة والضريبة ، ويختتم الباحث عمله بمجموعة من الاستنتاجات والتوصيات .

دور التقارير المالية المنشورة للشركات المساهمة في تلبية احتياجات المستخدمين من المعلومات دراسة استطلاعية على عينة من الوسطاء والمستثمرين في سوق العراق للأوراق المالية, فالح عبد الحسن داود

Muthanna Journal of Administrative and Economics Sciences

هدفت هذه الدراسة إلى بيان الدور الذي يمكن أن تلعبه معلومات التقارير المالية للشركات المدرجة في سوق العراق للأوراق المالية في قرارات المستخدمين المتعلقة ببيع وشراء أسهم هذه الشركات ، وباعتماد أسلوب الاستبيان الذي تم توزيعه على عينة مكونة من ( 42 ) فردا من الوسطاء الماليين والمستثمرين المتعاملين في هذه السوق ، فقد كانت من أهم نتائج الدراسة ما يلي :-إن هؤلاء المستخدمين لا يحصلون على التقارير المالية للشركات بسهولة ويسر وإنها لا تتوفر لهم في الوقت المناسب وحاجتهم إليها .-يعتمد هؤلاء المستخدمين على هذه التقارير في قراراتهم الاستثمارية حيث يفهمون المعلومات المحاسبية ويستخدمونها بالشكل الملائم والصحيح .-لا يكتفي …

التحديات التي تواجه مهنة المحاسبة والتدقيق في إطار عناصر البيئة التقنية الحديثة وآثرها على جودة وموثوقية المعلومات المحاسبية, ناظم شعلان جبار

Muthanna Journal of Administrative and Economics Sciences

أصبح العصر الحالي هو عصر المعلومات وأنظمتها والبحث عن أفضل استخداماتها بأقل تكلفة ووقت, ولقد ازدادت في السنوات الأخيرة قدرة نظام المعلومات المحاسبية على الوفاء بالاحتياجات المطلوبة من المعلومات وذلك نتيجة لتحسن وسائل القياس وتشغيل وتحليل المعلومات باستخدام أنظمة الكمبيوتر المتطورة، إذ اتجهت معظم الشركات إلى تصميم أنظمة معلومات محاسبية بمواصفات محددة، وخاصة في ظل تكنولوجيا المعلومات، وذلك بهدف السيطرة على الكم الهائل من المعلومات الضرورية في تلك الشركات وضمان موثوقية كبيرة لها. ويعتبر استخدام تكنولوجيا المعلومات في تدقيق الحسابات من القضايا المعاصرة التي انبثقت عن إدراك مدققي الحسابات لأهمية مثل هذا الاستخدام لما يوفره من مساعدة في اختيار عينة …

2012 Spring Meeting Of Council, 125th Anniversary Celebration, American Institute Of Certified Public Accountants. Council

AICPA Annual Reports

No abstract provided.

Disclosure And Cross-Listing: Evidence From Asia-Pacific Firms, Li Li Eng, Qianhua Ling

Accounting Faculty Research and Publications

Purpose – The purpose of this paper is to examine whether both country disclosure environment and firm-level disclosures are associated with cross-listing in the USA or London or otherwise.

Design/methodology/approach – The authors test the association using a sample of Asia-Pacific firms covered in the Standard and Poor's, 2001/2002 disclosure survey, capturing the country-level disclosure using the Center for International Financial Analysis and Research (CIFAR) score. The firm-level disclosure is measured using the S&P disclosure score. The authors conduct a logistic regression analysis and a two-stage least squares analysis to examine whether the outcome, cross-listing or not, is associated with …

Three Studies Of Stakeholder Influence In The Formation And Management Of Tax Policies, Jason Chen

Electronic Theses and Dissertations

This dissertation consists of three separate but interrelated studies examining the formation and management of tax policies. The first study uses stakeholder theory (ST) to investigate the strategic management practices of the Transport for London (TfL) during discrete stages in the adoption, implementation, and amendments of the tax policy reform known as the London Congestion Charge (LCC). Results indicate that TfL has utilized power, legitimacy, and urgency as its main policy management tactics with a significant emphasis on legitimatizing the LCC and its subsequent policy amendments. The second study draws on social exchange theory (SET) to reexamine the relationship between …

An Examination Of Issues Related To Professional Skepticism In Auditing, Erin Burrell Nickell

Electronic Theses and Dissertations

The third general standard of fieldwork requires auditors to maintain a skeptical mindset with regards to the collection and critical assessment of audit evidence. While professional skepticism is frequently referenced by professional standards, a lack of precision in defining the concept presumably leads to variation in how skepticism is exercised in practice. Drawing on theories from the fields of psychology, economics and organizational justice, this dissertation considers different perspectives of what constitutes sufficient professional skepticism and examines how those perspectives differ between audit practitioners and regulators. First, I consider competing perspectives of professional skepticism – neutral versus presumptive doubt – …

More Than Money: Corporate Social Performance And Reporting And The Effect On Economic Performance, Kimberly A. Zahller

Electronic Theses and Dissertations

The three studies in this dissertation explore the relationship between Corporate Social Responsibility (CSR) and Corporate Financial Performance (CFP). CSR consists of social, ethical, and environmental performance dimensions that have not traditionally appeared in mandated financial reports and largely reflect societal expectations for corporate behavior beyond legal and regulatory constraints. CSR is reflected in both corporate actions (performance outcomes) and voluntary reporting (disclosure), and the two are not necessarily equivalent due to managerial discretion in disclosure. Although the mechanisms remain unclear, the general consensus is that there is a positive relationship between CSR and CFP. In considering the drivers and …

Aicpa Annual Report 2011-2012; Evolution Of The Cpa Profession, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.

Stock Liquidity, Price Informativeness, And Accruals-Based Earnings Management, Jing Fang

LSU Doctoral Dissertations

We examine the effect of stock liquidity on accruals-based earnings management. Finance literature suggests that stock liquidity leads to price efficiency. If prices are efficient, more future earnings should be reflected in current prices. Therefore, gain from shifting accruals across periods should be low and managers should have less incentive to manage earnings. We find that higher stock liquidity is associated with higher future earnings response coefficient and lower accruals-based earnings management. Our finding has important implication for the decline in accruals-based earnings management during 2001-2005 documented in prior study. Our additional trend analysis suggests that instead of SOX and …

Experimental Study Of Lean Blowout With Hydrogen Addition In A Swirl-Stabilized Premixed Combustor, Shengrong Zhu

LSU Doctoral Dissertations

Lean premixed combustion is widely used to achieve a better compromise between nitric oxides emissions and combustion efficiency. However, combustor operation near the lean blowout limit can render the flame unstable and lead to oscillations, flashback, or extinction, thereby limiting the potential range of lean combustion. Recent interest in integrated gasification combined cycle plants and syngas combustion requires an improved understanding of the role of hydrogen on the combustion process. Therefore, in present study, combustion of pure methane and blended methane-hydrogen has been conducted in a swirl stabilized premixed combustor. The measurement techniques implemented mainly include particle image velocimetry, CH*/OH* …

Accounting Majors' Perceptions Of Future Career Skills: An Exploratory Analysis, Abbie Parham, Thomas G. Noland, Julia Ann Kelly

Accountancy: Faculty Publications

Business education is often criticized for its failure to develop lifelong skills. This study examines the opinions of 205 students to determine what skills they deem to be important for their future careers. The study then compares the opinions of accounting students against other business disciplines. The results of the study are mixed for the accounting profession. Many of the skills accounting majors ranked as important for their future were not surprising. However, there was some indication that accounting majors may be suffering from a silo effect and are not able to fully grasp how skills learned in other university …

Differences In Interim Financial Reporting: Gaap Vs. Ifrs, Benjamin Carton

Honors Program Theses

This thesis examines the different accounting standards on the topic of interim financial reporting. It answers the question: What are the differences in accounting reporting standards on interim financial reporting between GAAP and IFRS? As the world becomes more globalized, it is likely that GAAP and IFRS will eventually be merged into one universal set of accounting rules. In order to arrive at this combined set of rules, the differences must first be understood and evaluated. Based on existing theory and research, I have argued which specific approach is preferable. I have recommended that the discrete basis be used to …

Fuel Cost Hedging In The U.S. Airline Industry, Kun Lu

Senior Honors Theses and Projects

No abstract provided.