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Articles 391 - 420 of 470
Full-Text Articles in Accounting
The Differential Effects Of Mandatory And Voluntary Auditor Rotation On Investors' Expectations Of Financial Reporting Aggressiveness And Willingness To Invest, Kelsey Maynord
Honors Theses
No abstract provided.
Further Evidence On The Ability Of Fifo And Lifo Earnings To Predict Operating Cash Flows: An Industry Specific Analysis, Brock Murdoch, Bruce Dehning, Paul Krause
Further Evidence On The Ability Of Fifo And Lifo Earnings To Predict Operating Cash Flows: An Industry Specific Analysis, Brock Murdoch, Bruce Dehning, Paul Krause
Accounting Faculty Articles and Research
The continuing convergence of U.S. GAAP with International Accounting Standards has brought into question the future use of the LIFO inventory method in the U.S. Since the Financial Accounting Standards Board (2010) has stipulated that earnings should aid investors and creditors in their quest to forecast future cash flows to the enterprise, this research examines whether FIFO earnings or LIFO earnings is preferable, for this purpose, as an aid to ex ante operating cash flow itself,over a three-year forecast horizon. We conclude that ex ante operating cash flows are quite useful in forecasting operating cash flows across industries for up …
An Investigation Into Recent Developments In The Regulatory Regime For Financial Accounting In Ireland, Mark James
An Investigation Into Recent Developments In The Regulatory Regime For Financial Accounting In Ireland, Mark James
Theses
In the last decade the Irish accounting regulatory regime has been radically reformed from one consisting largely of private sector regulation to one where public sector regulation has increased importance. This change has taken place within a larger international context of the rise of the regulatory state, and a period of greater convergence between regulatory activities internationally. While an extensive body of research on this topic has accumulated in other countries, particularly America, Irish research has generally been focussed on the role of the accounting profession in this development. This study aims to build on the existing literature by focusing …
The Impact Of Organizational Culture On Decisions To Use Comprehensive Performance Measurement Systems, Gaurav Gupta
The Impact Of Organizational Culture On Decisions To Use Comprehensive Performance Measurement Systems, Gaurav Gupta
Open Access Theses & Dissertations
Using the Contingency Approach to Management Accounting (Otley, 1980) and the Globe Study's (House et al., 2004) organizational culture model, the purpose of this dissertation is to examine the impact of organizational culture on the extent of the use of Comprehensive Performance Measurement Systems (CPMS) in Indian manufacturing organizations. The Balanced Scorecard (BSC) is used as a proxy to CPMS in this research. Using a survey methodology, data were collected from 18-28 top management and other employees in each of the 48 manufacturing organizations in India for a total of 1,126 respondents. I conducted regressions to analyze the data. I …
Material Internal Control Weaknesses And Earnings Management In The Post-Sox Environment, Benjamin P. Foster, Trimbak Shastri
Material Internal Control Weaknesses And Earnings Management In The Post-Sox Environment, Benjamin P. Foster, Trimbak Shastri
Faculty and Staff Scholarship
Prior studies found that companies with internal control deficiencies incorporate abnormal accounting accruals into their financial statements. However, these studies did not consider the materiality of abnormal accruals. Abnormal accruals should be within materiality when financial statements receive clean audit opinions. When material internal control weaknesses (MICW) exist, to compensate for additional risk, auditors should apply more audit effort to gain the quantity and quality of evidence necessary to obtain a reasonable degree of assurance to support their audit reports. We find evidence of this because audit fees are significantly higher for MICW companies than those for effective internal controls …
Does Media Choice In Online Annual-Report Addresses Influence Investment Decisions?, Jack Lee Winstead
Does Media Choice In Online Annual-Report Addresses Influence Investment Decisions?, Jack Lee Winstead
Electronic Theses and Dissertations
No abstract provided.
The Impact Of Sfas133 On Income Smoothing By Banks Through Loan Loss Provisions, Emre Kilic, Gerald J. Lobo, Tharindra Ranasinghe, K. Sivaramakrishnan
The Impact Of Sfas133 On Income Smoothing By Banks Through Loan Loss Provisions, Emre Kilic, Gerald J. Lobo, Tharindra Ranasinghe, K. Sivaramakrishnan
Research Collection School Of Accountancy
We examine the impact of SFAS 133, Accounting for Derivative Instruments and Hedging Activities, on the reporting behavior of commercial banks and the informativeness of their financial statements. We argue that because the stricter recognition and classification requirements of SFAS 133 reduced banks' ability to smooth income through derivatives, banks more affected by SFAS 133 will rely more on loan loss provisions to smooth income. We find evidence consistent with this argument. We also find that the increased reliance on loan loss provisions for smoothing income has impaired the informativeness of loan loss provisions.
To Pool Or Not To Pool, Teng Aun Khoo, Kai Guan Tan
To Pool Or Not To Pool, Teng Aun Khoo, Kai Guan Tan
Research Collection School Of Accountancy
Under the Singapore’s modified territorial tax system, the foreign sourced income (FSI) received or deemed received in Singapore is subject to tax unless otherwise exempted. To avoid having the same income from being taxed twice, foreign tax credits (FTC) are granted to resident taxpayers for the foreign tax paid (FTP) in the country of source against the Singapore tax payable on the same income. Presently, we have two systems under which FTC can be granted, subject to satisfying certain conditions, namely the existing foreign tax credit system and the new FTC pooling system.
Adviser's Guide To Social Security : Unlocking The Mystery Of Retirement Planning, Theodore J. Sarenski, Elaine Floyd
Adviser's Guide To Social Security : Unlocking The Mystery Of Retirement Planning, Theodore J. Sarenski, Elaine Floyd
Guides, Handbooks and Manuals
No abstract provided.
Codification Of Statements On Standards For Attestation Engagements, As Of January 2013, Numbers 1 To 17, American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Standards For Attestation Engagements, As Of January 2013, Numbers 1 To 17, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
A Descriptive Study Of Factors Associated With The Internal Audit Function Having An Impact: Comparisons Between Organizations In A Developed And An Emerging Economy, Audrey A. Gramling, Irem Nuhoglu, David A. Wood
A Descriptive Study Of Factors Associated With The Internal Audit Function Having An Impact: Comparisons Between Organizations In A Developed And An Emerging Economy, Audrey A. Gramling, Irem Nuhoglu, David A. Wood
Faculty Publications
An internal audit function (IAF) should positively impact financial reporting and governance, and add value to its organization. We provide evidence on IAF factors (i.e., characteristics, activities, work areas) associated with these types of impact and whether these factors, and their influence on various impacts, differ between a developed and an emerging economy (i.e., US, Turkey). Factors positively associated with financial reporting in the US are assurance activities, control work, and competence; in Turkey, significant factors are governance work and competence. For governance, we find that the factors positively associated with it in the US include assurance activities, governance work, …
Assessing And Responding To Audit Risk : International Auditing Standards, American Institute Of Certified Public Accountants (Aicpa)
Assessing And Responding To Audit Risk : International Auditing Standards, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Communications : Methods And Applications For Financial Managers, James Carberry
Communications : Methods And Applications For Financial Managers, James Carberry
Guides, Handbooks and Manuals
No abstract provided.
Financial Reporting Framework For Small And Medium-Sized Entities, American Institute Of Certified Public Accountants (Aicpa)
Financial Reporting Framework For Small And Medium-Sized Entities, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Inside Ifrs : Accounting And Financial Reporting Fundamentals, Renee Rampulla
Inside Ifrs : Accounting And Financial Reporting Fundamentals, Renee Rampulla
Guides, Handbooks and Manuals
No abstract provided.
Traits Of Today's Cfo : A Handbook For Excelling In An Evolving Role, Ronald Rael
Traits Of Today's Cfo : A Handbook For Excelling In An Evolving Role, Ronald Rael
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.
Using A Soc 1sm Report In Audits Of Employee Benefit Plans; Aicpa Practice Aid Series, American Institute Of Certified Public Accountants (Aicpa)
Using A Soc 1sm Report In Audits Of Employee Benefit Plans; Aicpa Practice Aid Series, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Compilation And Review Developments - 2013/14; Compilation And Review Alert; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Compilation And Review Developments - 2013/14; Compilation And Review Alert; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Investment Companies Industry Developments, 2012/13; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Investment Companies Industry Developments, 2012/13; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Investment Companies Industry Developments, 2013/14; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Investment Companies Industry Developments, 2013/14; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Insurance Industry Developments - 2013/14; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Insurance Industry Developments - 2013/14; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Health Care Industry Developments - 2013/14; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Health Care Industry Developments - 2013/14; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Government Auditing Standards And Circular A-133 Developments - 2013; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Government Auditing Standards And Circular A-133 Developments - 2013; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State And Local Governmental Developments - 2013; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
State And Local Governmental Developments - 2013; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Real Estate And Construction Industry Developments - 2013/14; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Real Estate And Construction Industry Developments - 2013/14; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Entities Industry Developments - 2013; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Not-For-Profit Entities Industry Developments - 2013; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Service Organization Control Reports® : Considerations For User And Service Auditors; Alert, American Institute Of Certified Public Accountants (Aicpa)
Service Organization Control Reports® : Considerations For User And Service Auditors; Alert, 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; Audit Risk Alert, American Institute Of Certified Public Accountants (Aicpa)
Understanding The Responsibilities Of Auditors For Audits Of Group Financial Statements; Audit Risk Alert, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Property And Liability Insurance Entities, New Edition As Of January 1, 2013; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Property And Liability Insurance Entities, New Edition As Of January 1, 2013; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.