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2012

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Articles 91 - 120 of 432

Full-Text Articles in Accounting

Cloud Computing: A Paradigm Shift, Poh Sun Seow Aug 2012

Cloud Computing: A Paradigm Shift, Poh Sun Seow

Research Collection School Of Accountancy

Research has shown that investment in IT is a key driver of productivity improvement in the accountancy sector. IT enables accounting firms to increase their productivity by automating tasks and enhancing collaboration within the firm and with their clients. Cloud computing has generated much interest from the business and IT communities these days as an emerging technology to increase productivity.

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Determinants And Consequences Of Risk Management Committee Formation, Chris Hines Aug 2012

Determinants And Consequences Of Risk Management Committee Formation, Chris Hines

Graduate Theses and Dissertations

This paper examines the determinants and consequences of financial institutions voluntarily forming risk management committees (RMCs). Specifically, I determine whether RMCs are related to a change in risk outcomes, an increase in profitability, a change in hedging and trading derivative structures, and greater financial reporting quality during the post-committee formation period compared to a control group. I use a sample of financial institutions that form a RMC in any year from 1994 through 2008 and a control sample of financial institutions that do not form a RMC during the sample period. The results provide evidence to suggest that financial institutions …

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Change Management: The People Dimension, Gary Pan Aug 2012

Change Management: The People Dimension, Gary Pan

Research Collection School Of Accountancy

Many accounting professionals believe it is important to raise productivity in the accounting sector. A recent survey conducted by the Institute of Management Accountants (2011), however, highlighted that raising productivity, while a very important topic, can be a daunting challenge. Therefore, the urgent issue facing the accounting sector is to address the critical concern of how accounting professionals can be more productive?

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Productivity, Return-On-Capital And Stock Price Performance, Andrew Lee, Tracey Zhang Aug 2012

Productivity, Return-On-Capital And Stock Price Performance, Andrew Lee, Tracey Zhang

Research Collection School Of Accountancy

Productivity improvements in businesses are invariably championed as value-enhancing propositions. Whether the improvements are labour-related or asset-related, the value of a business is arguably enhanced when its employees are more productive, its assets are utilised more productively, and its operations are conducted more efficiently.

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Do Analysts Understand The Valuation Implications Of Accounting Conservatism When Forecasting Target Prices?, Jae Bum Kim, Alexander Nekrasov, Pervin K. Shroff, Andreas Simon Aug 2012

Do Analysts Understand The Valuation Implications Of Accounting Conservatism When Forecasting Target Prices?, Jae Bum Kim, Alexander Nekrasov, Pervin K. Shroff, Andreas Simon

Research Collection School Of Accountancy

Conservatism in earnings does not have a direct impact on the present value of future cash flows. This paper examines whether financial analysts correctly undo the effect of accounting conservatism incorporated in their own earnings forecasts in arriving at their target price forecasts. Based on prior findings, we consider alternative valuation models/heuristics that may be used by analysts to estimate target prices, e.g. the forward P/E and the PEG ratio. Our evidence suggests that analysts fail to fully undo the effect of accounting conservatism embedded in their forecasts of earnings and earnings growth when estimating their target price forecasts. More …

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The Role Of A Non-Executive Director In Smes, Jiwei Wang Aug 2012

The Role Of A Non-Executive Director In Smes, Jiwei Wang

Research Collection School Of Accountancy

There are not many SMEs in Singapore which employ independent non-executive directors. SMU Associate Professor of Accounting Wang Jiwei advised that there are immense benefits that a non-executive director can bring to an SME as its business grows. These include the credibility that the person can bring to the management team, including the important and useful contacts, as well as different skill sets and experiences. “Understand your needs and then identify the right type of experienced individuals who possess the necessary expertise or business networks. There is a high possibility that your ‘perfect' non-executive director may be someone you already …

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The Role Of A Non-Executive Director In Smes, Jiwei Wang Aug 2012

The Role Of A Non-Executive Director In Smes, Jiwei Wang

Research Collection School Of Accountancy

There are not many SMEs in Singapore which employ independent non-executive directors. SMU Associate Professor of Accounting Wang Jiwei advised that there are immense benefits that a non-executive director can bring to an SME as its business grows. These include the credibility that the person can bring to the management team, including the important and useful contacts, as well as different skill sets and experiences. “Understand your needs and then identify the right type of experienced individuals who possess the necessary expertise or business networks. There is a high possibility that your ‘perfect' non-executive director may be someone you already …

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Entities With Oil And Gas Producing Activities With Conforming Changes As Of September 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Aug 2012

Entities With Oil And Gas Producing Activities With Conforming Changes As Of September 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Improving Ethics Education In Accounting: Lessons From Medicine And Law, Chunhui Liu, Lee J. Yao, Nan Hu Aug 2012

Improving Ethics Education In Accounting: Lessons From Medicine And Law, Chunhui Liu, Lee J. Yao, Nan Hu

Research Collection School Of Computing and Information Systems

The purpose of this paper is to offer accounting educators additional perspectives for ethics education by considering teaching approaches from medicine and law. It takes the form of literature review and argument. The paper finds that ethics education in accounting shows deficiencies in terms of code-bound content, less systematic formal training, less informal hands-on training, and less usage of partnering in comparison to ethics education in medicine and law, thereby producing students with higher moral cognitive capabilities. Based on these findings, the authors provide some recommendations for improvement.

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Does Earnings Quality Affect Information Asymmetry? Evidence From Trading Costs, Nilabhra Bhattacharya, Hemang Desai, Kumar Venkataraman Aug 2012

Does Earnings Quality Affect Information Asymmetry? Evidence From Trading Costs, Nilabhra Bhattacharya, Hemang Desai, Kumar Venkataraman

Research Collection School Of Accountancy

Information asymmetry in financial markets relates to the idea that one party to a transaction has better information than the other. Since financial reporting involves the transmission of value-relevant enterprise information, we investigate whether the quality of reported earnings can contribute to differentially informed financial market participants. Higher information asymmetry is costly as it increases the adverse selection risk for market participants and lowers liquidity. For a large sample of NYSE and NASDAQ firms, we show that (i) poor earnings quality is significantly and incrementally associated with higher information asymmetry, (ii) earnings quality disproportionately affects information asymmetry for firms with …

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Accounting And Productivity: Answering The Big Questions, Gary Pan, Themin Suwardy Aug 2012

Accounting And Productivity: Answering The Big Questions, Gary Pan, Themin Suwardy

Research Collection School Of Accountancy

No abstract provided.

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المعايير المحاسبية العراقية ومدى توافقها مع المعايير المحاسبية الدولية على تطوير الممارسات المحاسبية في العراق – دراسة مقارنة للتوفيق بين المعايير, ميادة جعفر ناجي Aug 2012

المعايير المحاسبية العراقية ومدى توافقها مع المعايير المحاسبية الدولية على تطوير الممارسات المحاسبية في العراق – دراسة مقارنة للتوفيق بين المعايير, ميادة جعفر ناجي

Muthanna Journal of Administrative and Economics Sciences

تكشف الدراسة الحالية متطلبات التوافق والتطبيق بين معايير المحاسبة الدولية ومعايير المحاسبة العراقية في ظل الظروف البيئية الدولية والعراقية من خلال (أجراء دراسة مقارنة )، لتقريب وتوضيح وجهات النظر ولتحقيق التوافق بينهما، وهنا برز هدف الدراسة للكشف عن ما توصلت إليه المعايير الدولية من تطوير للأداء والممارسات المحاسبية , ومن ثم عكس تجربة البيئة الدولية ومحاولة تطبيقها في البيئة العراقية بقصد تقليل أو سد الفجوة بين متطلبات تطبيق المعايير الدولية والعراقية من اجل إيجاد ممارسات محاسبية تتوافق مع تلك الدولة لتوحيد اللغة المحاسبية وإضفاء الوضوح والموثوقية والمصداقية على تلك التطبيقات ،وضرورة الأخذ بمتطلبات التوافق والتطبيق مع البيئة الدولية وهذا أهم …

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Helping Hands, Gary Pan Aug 2012

Helping Hands, Gary Pan

Research Collection School Of Accountancy

With economic uncertainty prevailing in recent years, Singapore is being confronted with the challenges of managing growing aging population, acute land and labour constraints and rising business operating costs. If left unchecked, these challenges may threaten Singapore’s economic well-being and consequently its status as a global and financial hub. To address these challenges, many believe productivity-driven growth can deliver sustainable and inclusive economic development and improve Singapore’s standard of living over time. The National Productivity and Continuing Education Council (NPCEC), set up to spur Singapore to step up its efforts to boost skills and enterprise productivity, has identified the accountancy …

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Measuring Reporting Conservatism Using The Dichev-Tang (2008) Model, Jimmy Kiat Bee Lee Aug 2012

Measuring Reporting Conservatism Using The Dichev-Tang (2008) Model, Jimmy Kiat Bee Lee

Research Collection School Of Accountancy

This paper provides a critical evaluation of an alternative measure of reporting conservatism introduced by Dichev and Tang (2008). Although there is substantial interest in research on accounting conservatism, there is no consensus among researchers on the most appropriate measure of conservatism in empirical studies. Dichev and Tang (2008) introduce a new measure of conservatism, which they believe to be a 'natural and practical measure of conservatism (p. 1441).' However, the econometric properties of this measure have not been fully evaluated, and previous studies have not provided evidence of this measure’s construct validity. Based on a parsimonious model of conservatism, …

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Banking On Productivity, Chu Yeong Lim Aug 2012

Banking On Productivity, Chu Yeong Lim

Research Collection School Of Accountancy

Streamlining processes and improving productivity in the accounting function has been identified as the single most important challenge in a survey of the Institute of Management Accountants (IMA) members conducted in 2011. This is despite the majority of members indicating that they have achieved significant long term productivity improvements. Some of the other challenges identified by the interviewees include managing change in a global environment, implementing an enterprise resource planning system and connecting finance to front office. Automation and investing in data analysis/ business intelligence tools are some of the tools used by the interviewees to improve productivity (IMA, 2011). …

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Productivity Measurements For Accounting Functions, Themin Suwardy Aug 2012

Productivity Measurements For Accounting Functions, Themin Suwardy

Research Collection School Of Accountancy

The finance department is under pressure to enhance its own value contribution to the business, deliver high quality information and maintain effective controls. It is subject to the same continuing internal demands to reduce the cost of its own operations. To be more effi cient, be more productive. But many finance departments are in a quandary. They are unsure how to demonstrate whether they are delivering real value to the business and to what extent they meet best practice standards for world-class finance departments.

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Improving Ethics Education In Accounting: Lessons From Medicine And Law, Chunhui Liu, Lee J. Yao, Nan Hu Aug 2012

Improving Ethics Education In Accounting: Lessons From Medicine And Law, Chunhui Liu, Lee J. Yao, Nan Hu

Research Collection School Of Computing and Information Systems

The purpose of this paper is to offer accounting educators additional perspectives for ethics education by considering teaching approaches from medicine and law. It takes the form of literature review and argument. The paper finds that ethics education in accounting shows deficiencies in terms of code-bound content, less systematic formal training, less informal hands-on training, and less usage of partnering in comparison to ethics education in medicine and law, thereby producing students with higher moral cognitive capabilities. Based on these findings, the authors provide some recommendations for improvement.

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Auditing Standards Board (Asb) Meeting, July 31- August 2, 2012, Minneapolis, Mn; Highlights (Asb) Meeting, July 31- August 2, 2012, American Institute Of Certified Public Accountants. Auditing Standards Board Jul 2012

Auditing Standards Board (Asb) Meeting, July 31- August 2, 2012, Minneapolis, Mn; Highlights (Asb) Meeting, July 31- August 2, 2012, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Letter From Patricia Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To Ruth Perez, Deputy Commissioner, Small Business/Self-Employed Division, Internal Revenue Service, Re: Conference Call Regarding Forms 1099-B And The Reporting Of A Customer's Basis When A Security Is Sold., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee Jul 2012

Letter From Patricia Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To Ruth Perez, Deputy Commissioner, Small Business/Self-Employed Division, Internal Revenue Service, Re: Conference Call Regarding Forms 1099-B And The Reporting Of A Customer's Basis When A Security Is Sold., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Letter From Patricia A. Thompson, Chair, Aicpa Tax Executive Committee, To Lisa Zarlenga, Tax Legislative Counsel, Department Of The Treasury, Re: Comments On The Definition Of Issue Under Consideration--Certain Foreign Corporations Contained In Rev. Proc. 2011-14, Section 3.09(4) And Rev. Proc. 97-27 Section 3.08(4)., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee Jul 2012

Letter From Patricia A. Thompson, Chair, Aicpa Tax Executive Committee, To Lisa Zarlenga, Tax Legislative Counsel, Department Of The Treasury, Re: Comments On The Definition Of Issue Under Consideration--Certain Foreign Corporations Contained In Rev. Proc. 2011-14, Section 3.09(4) And Rev. Proc. 97-27 Section 3.08(4)., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To Douglas H. Shulman, Commissioner, Irs, Re: Irs Announcement On June 22, 2012, Regarding Interim Changes To The Individual Taxpayer Identification Number (Itin) Application Process., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee Jul 2012

Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To Douglas H. Shulman, Commissioner, Irs, Re: Irs Announcement On June 22, 2012, Regarding Interim Changes To The Individual Taxpayer Identification Number (Itin) Application Process., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Assurance Services Executive Committee. Emerging Assurance Technologies Task Force Audit Data Standard, July 18, 2012, Comments Requested By September 17, 2012; Exposure Draft (American Institute Of Certified Public Accountants), 2012, July 18, American Institute Of Certified Public Accountants. Assurance Service Executive Committee. Emerging Assurance Technologies Task Force Jul 2012

Assurance Services Executive Committee. Emerging Assurance Technologies Task Force Audit Data Standard, July 18, 2012, Comments Requested By September 17, 2012; Exposure Draft (American Institute Of Certified Public Accountants), 2012, July 18, American Institute Of Certified Public Accountants. Assurance Service Executive Committee. Emerging Assurance Technologies Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To Andrew Keyso, Jr., Associate Chief Counsel (Income Tax & Accounting), Internal Revenue Service, Re: Recommendation For Modification Of Rev. Proc. 2011-18 Concerning The Accounting Method For Income From Gift Card Receipts., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee Cc: Jul 2012

Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To Andrew Keyso, Jr., Associate Chief Counsel (Income Tax & Accounting), Internal Revenue Service, Re: Recommendation For Modification Of Rev. Proc. 2011-18 Concerning The Accounting Method For Income From Gift Card Receipts., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee Cc:

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Hines, John, 1771-1853 (Sc 478), Manuscripts & Folklife Archives Jul 2012

Hines, John, 1771-1853 (Sc 478), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid and scan (Click on "additional files" below) for Manuscripts Small Collection 478. Photocopy of account book of John Hines, a general merchant in Bowling Green, Kentucky. The original account book covered from 1828 to 1835, but was so fragile only a portion was
photocopied.

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Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To Dave Camp, Chairman, House Committee On Ways & Means, And Sander M. Levin, Ranking Member, House Committee On Ways & Means, Re: Support For H.R. 5630, Fighting Tax Fraud Act Of 2012., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee Jul 2012

Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To Dave Camp, Chairman, House Committee On Ways & Means, And Sander M. Levin, Ranking Member, House Committee On Ways & Means, Re: Support For H.R. 5630, Fighting Tax Fraud Act Of 2012., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Letter From Thomas Burrage, Cpa, Chair, Aicpa Forensic And Valuation Services Executive Committee, To Appraisal Standards Board, The Appraisal Foundation, Re: Exposure Draft Of The Proposed Changes To The 2014-15 Edition Of The Uniform Standards Of Professional Appraisal Practice (Uspap)., Thomas Burrage, American Institute Of Certified Public Accountants. Forensic And Valuation Services Executive Committee Jul 2012

Letter From Thomas Burrage, Cpa, Chair, Aicpa Forensic And Valuation Services Executive Committee, To Appraisal Standards Board, The Appraisal Foundation, Re: Exposure Draft Of The Proposed Changes To The 2014-15 Edition Of The Uniform Standards Of Professional Appraisal Practice (Uspap)., Thomas Burrage, American Institute Of Certified Public Accountants. Forensic And Valuation Services Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Re: Comments On Proposed And Temporary Regulations Under Sections 162(A), 168, And 263(A) Regarding Deduction And Capitalization Of Expenditures Related To Tangible Property (Reg-168745-03 And Td 9564) And Revenue Procedures 2012-19 And 2012-20, American Institute Of Certified Public Accountants. Repair Regulations Task Force Jul 2012

Re: Comments On Proposed And Temporary Regulations Under Sections 162(A), 168, And 263(A) Regarding Deduction And Capitalization Of Expenditures Related To Tangible Property (Reg-168745-03 And Td 9564) And Revenue Procedures 2012-19 And 2012-20, American Institute Of Certified Public Accountants. Repair Regulations Task Force

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Auditor's Consideration Of An Entity's Ability To Continue As A Going Concern (Redrafted); Statement On Auditing Standards, 126, American Institute Of Certified Public Accountants. Auditing Standards Board Jul 2012

Auditor's Consideration Of An Entity's Ability To Continue As A Going Concern (Redrafted); Statement On Auditing Standards, 126, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

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Converging Transnational Financial Reporting Standards: Validating The Joint Fasb/Iasb Concept Of Information Quality, Jim Watkins Jul 2012

Converging Transnational Financial Reporting Standards: Validating The Joint Fasb/Iasb Concept Of Information Quality, Jim Watkins

Doctoral Dissertations

Accelerating cross-border investing activity transformed global financial markets during the latter part of the 20th century. Due to lack of trans-cultural consistency comparability in financial reporting was compromised hindering multinational investment. In light thereof there is a movement afoot among international authorities to converge national financial reporting standards into a single international financial reporting system. In September 2010 Financial Accounting Standards Board and International Accounting Standards Board agreed on a concept of information quality to guide formulation of internationally acceptable financial reporting standards. The Boards' goal is sustenance of local relevance while achieving transnational comparability. Toward that end, instead of …

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Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, With Conforming Changes As Of July 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Jul 2012

Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, With Conforming Changes As Of July 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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