Accounting Commons^™

التجديد الاستراتيجي مدخلا لتعزيز المناعة التنظيمية دراسة تحليلية لأراء عينة من القيادات الادارية في الجامعة التقنية الشمالية وجامعة الموصل, صفاء ادريس عبودي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

تقييم جاهزية المنظمة الصناعية لتطبيق الصيانة الانتاجية الشاملة (Tpm) دراسة حالة في شركة اور العامة – ذي قار, صالح مهدي العامري, انتصار عباس جبر العوادي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

دور تقنية التكلفة على اساس المواصفات في تحقيق الميزة التنافسية لمواجهة اثار العولمة التطبيق في شركة الاصباغ الحديثة, منال جبار سرور, ميعاد حميد علي, مهند عبد الرحمن سلمان

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

في ظل حجم الاستثمار الاجنبي المباشر في العراق والجزائر للمدة (2005-2012) الاصلاحات التشريعية والاحصائيات الواقعية, محمد حسن رشم, فضيله بوطره, نوفل سمايلي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

العلاقة بين المعرفة التسويقية وتكنولوجيا المعلومات واثرها في تطوير الهيكل الاداري للشركة دراسة تحليلية في عينة من الشركات الصناعية العراقية المدرجة في سوق العراق للأوراق المالية, غيث عبد الرضا الكنزاوي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

Perhitungan Cadangan Premi Asuransi Jiwa Dengan Metode Gross Premium Valuation (Gpv), Yulial Hikmah, Halimah Hakeem Khuzaimah

Jurnal Administrasi Bisnis Terapan

Life and general insurance companies must meet the financial health level requirements contained in the Financial Services Authority Regulation Number 71 of 2016, namely sovability, technical reserves, investment adequacy, equity, guarantee funds, and other provisions relating to financial health. The Gross Premium Evaluation (GPV) method is one way to calculate premium reserves. The purpose of this study is to provide information on the mechanism of calculating life insurance premiums using the Gross Premium Valuation (GPV) method using the Indonesian Mortality Table and Corporate Modified Mortality Table. From these results, it is found that the more ideal premium reserves are premium …

اختبار انموذج قياس لجودة تصميم نظام المعلومات الادارية بأستخدام التحليل العاملي التوكيدي الخطوات التفصيلية في اطار دراسة تطبيقية, احمد يونس السبعاوي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

دور تدقيق الاداء في تطبيق مؤشرات الامن الغذائي بحث تطبيقي على بعض مؤسسات القطاع العام في العراق, وعد هادي عبد الحساني

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

قياس مخاطر الائتمان المصرفي ودورها في التنبؤ بالتعثر المالي للمصارف العراقية دراسة تطبيقية لعينة من المصارف العراقية, عقيل دخيل كريم

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

استخدام استراتيجية انتروبيا المعلومات للتنبؤ بأسعار الصرف دراسة تحليلية في القطاع المصرفي العراقي, هاشم فوزي العبادي, علي رزاق العبادي, عباس عبد الخضر عبد الله

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

امكانية تحقيق التكامل بين المحاسبة القضائية وحوكمة الشركات للمساهمة في الحد من اساليب المحاسبة الابداعية – دراسة تحليلية, بشائر عزيز سلمان, حيدر حسين عذافة

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

تحليل العلاقة بين التخطيط المالي والموازنة المالية العامة واثرها على الناتج المحلي الزراعي للفترة من 2010-2011 – بحث تطبيقي في شركة التجهيزات الزراعية, جاسم محمد كريم, احمد منخي كشيش, عقيل جابر كاظم

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

دور التكلفة المستهدفة والتحليل المفكك في تنفيذ الاستراتيجيات التنافسية دراسة تطبيقية في الشركة العامة للصناعات الكهربائية, علي عبد الحسين هاني الزاملي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

دور المعايير المحاسبية الدولية في تحقيق تماثل المعلومات المحاسبية دراسة مقارنة بين شركات الاستثمار العراقية والشركات الاخرى المدرجة في سوق العراق للأوراق المالية, عبد الامير جبار عبد الله

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

مدى امكانية قياس الاداء المستدام للشركات الصناعية بواسطة بطاقة الاداء المتوازن دراسة تطبيقية في معمل اسمنت الكوفة, افتخار جبار عبد

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

Comment Letters On Proposed Statement On Auditing Standards: Auditing Evidence, June 20, 2019, Comments Are Requested By September 18, 2019, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Ballots For Proposed Statement On Auditing Standards, Audit Evidence, June 20, 2019, Comments Are Requested By September 18, 2019, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters On Proposed Statement On Auditing Standards, Audit Evidence, June 20, 2019, Comments Are Requested By September 18, 2019, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Statement On Auditing Standards, Audit Evidence, June 20, 2019, Comments Are Requested By September 18, 2019; Exposure Draft (American Institute Of Certified Public Accountants), 2019, June 20, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Two Essays On Supply Chain Variations : Evidence From Cost Behaviors And Audit Outcomes, Ho Yin Wong

Lingnan Theses (MPhil & PhD)

Recent researches shed light on the information role of major customers of the supplier firms on a variety of users, including shareholders (Dhaliwal et al., 2016), debtholders (Campello and Gao, 2017) and analysts (Guan et al, 2015). However, scarce researches are developed to address the influences of major customers information on corporate managers’ and auditors’ decision-making.

My thesis is composed of two essays. The first essay examines if characteristics in terms of length (the layers of intermediaries in the supply chain) and width (customer concentration) influence the extent of responsiveness in adjusting corporate capacity. Using a sample of non-financial U.S. …

Proposed Statement On Standards For Accounting And Review Services, Materiality In A Review Of Financial Statements, Adverse Conclusions, And Special Purpose Frameworks, June 19, 2019, Comments Are Requested By September 20, 2019; Exposure Draft (American Institute Of Certified Public Accountants), 2019, June 19, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Preparation, Compilation, And Review Engagements, June 15, 2019; Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Big 4 Office Personnel And Audit Quality, Jacob Gatlin

PhD in Business Administration Dissertations

Because U.S. Big 4 audit quality is inconsistent between office locations within the same firm, the Public Company Accounting Oversight Board (PCAOB) has maintained a standing Audit Quality Indicator Project designed to assist academics, practitioners, and its own inspection teams in identifying specific areas in which high audit quality may fail to be achieved. While many of the PCAOB audit quality indicators have been examined in prior research, information regarding the personnel comprising each office audit department has been difficult to glean because personnel data is not publicly disclosed by the Big 4.

This study examines certain personnel inputs and …

The Impact Of Internal Auditors' Professional And Social Affiliations On Financial Reporting Quality, Reanna Berry

PhD in Business Administration Dissertations

The internal audit function is a critical component of strong corporate governance, along with firm management, the audit committee, and the external auditor (Hermanson & Rittenberg, 2003; Gramling, Maletta, Schneider, & Church, 2004). A potential threat to this strong corporate governance is professional and social affiliations. Accordingly, the Sarbanes-Oxley Act (SOX, 2002) limits some professional affiliations among management, the audit committee, and the external auditor (S206; S301), but only provides one limitation related to the internal auditor, which is that an external auditor cannot simultaneously provide internal audit consulting services to its audit client (S201(a)). Professional and social affiliations among …

Auditor Choice And Information Asymmetry: Evidence From International Syndicated Loans, Zhiming Ma, Derrald Stice, Rencheng Wang

Research Collection School Of Accountancy

Analyzing a large sample of non-US public firms from 31 countries that obtain private loans, we find that loan syndicates that lend to borrowers that employ Big N auditors are larger and less concentrated and that the lead arrangers and largest investors of these syndicates are able to hold a lower proportion of the loan after issuance. Further analysis demonstrates that this effect exists only in countries with strong creditor rights and in those countries with high levels of societal trust, suggesting that both sound formal and informal institutional factors are prerequisites for lenders and borrowers to benefit from differential …

Comment Letters On Proposed Statement On Standards For Accounting And Review Services, Materiality In A Review Of Financial Statements, Adverse Conclusions, And Special Purpose Frameworks, June 19, 2019, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters On Proposed Statement On Auditing Standards, Amendments To The Description Of The Concept Of Materiality, June 5, 2019, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Statement On Auditing Standards, Amendments To The Description Of The Concept Of Materiality, June 5, 2019, Comments Are Requested By August 5, 2019; Exposure Draft (American Institute Of Certified Public Accountants), 2019, June 5, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Evaluating The Effect Of Corporate Tax Reductions On Value Chain Sourcing Decisions, James Mohs, Arthur Galloway

Accounting Faculty Publications

The objective of this paper is to evaluate the changes in the elements of the value change sensitivity model and identify if there has been a significant shift in the profitability of one country to another. Validating the work on the adjusted present value (APV) formula provided by Rainish, Mensz, and Mohs (2015), this paper analyzes how the new U.S. corporate tax rates will impact a company’s sourcing decision. Also, the value-added tax (VAT) is used in all other OECD countries, except the U.S, and therefore this will be part of the evaluation. The third variable that has a crucial …

Skin In The Game? Experimental Reactions To Prospective Reputational Damage By Corporate Personnel, Jesus R. Jimenez-Andrade, Timothy J. Fogarty

Accounting Faculty Publications (Archived)

All organizations confront the possibility of scandal; however, the reputational threat caused by scandal is exacerbated when these events are not properly addressed. Since scandals also have the potential to adversely affect organizational personnel, dilemmas arise regarding traditional ideas of employee agency. In this study, we conduct an experiment manipulating the severity of the reputational threat and its financial consequences for decision-makers, using actual corporate officers and internal auditors. One key question is this: “Are corporate decision-makers’ responses to potential scandals affected by whether they, as incentivized individuals (via stock options), have “skin in the game?” Findings indicate that corporate …