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Articles 31 - 60 of 233
Full-Text Articles in Accounting
Auditor Reporting Under Section 404: The Association Between The Internal Control And Going Concern Audit Opinions, Beng Wee Goh
Auditor Reporting Under Section 404: The Association Between The Internal Control And Going Concern Audit Opinions, Beng Wee Goh
Research Collection School Of Accountancy
Section 404 of the Sarbanes-Oxley Act introduced integrated audits of internal control over financial reporting and the financial statements. Since the internal control and audit reports are joint products of the audit process, we examine whether the issuance of an internal control material weakness opinion (MWO) influences, other things equal, the issuance of a going concern audit opinion (GCO). Using a sample of financially stressed companies, we find that the issuance of a MWO increases the likelihood of a GCO, suggesting that auditors respond to the uncertainty surrounding a MWO by issuing a GCO. Further, the positive association between MWO …
Journal Of Public Budgeting, Accounting And Financial Management [Abstract], Mary Fischer, Treba Marsh
Journal Of Public Budgeting, Accounting And Financial Management [Abstract], Mary Fischer, Treba Marsh
Faculty Publications
No abstract provided.
Should The Sec Adopt International Financial Reporting Standards?, Clemense Ehoff Jr., Dov Fischer
Should The Sec Adopt International Financial Reporting Standards?, Clemense Ehoff Jr., Dov Fischer
All Faculty Scholarship for the College of Business
In 2002, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) formally began a process to converge Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). By the end of 2011, the SEC will likely decide on whether to adopt International Financial Reporting Standards as the financial reporting system for U.S. public companies, continue with the convergence project, or reject IFRS altogether. This paper examines the benefits and drawbacks of each option and formulates a recommendation as to which option is in the best interest of U.S. investors.
Differences In Interim Financial Reporting: Gaap Vs. Ifrs, Benjamin Carton
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 …
Comprehensive Income Reporting: Fasb Decides Location Matters, Dennis Chambers
Comprehensive Income Reporting: Fasb Decides Location Matters, Dennis Chambers
Faculty Articles
The article reports on Accounting Standards Update (ASU) 2011-05 issued by the Financial Accounting Services Board (FASB) in June 2011. It states that the standard requires all companies to report comprehensive income and components either in one continuous statement or in two separate, but consecutive, net income and other comprehensive income statements.In both cases, companies must reportedly now report in an income statement-type location for total comprehensive income.
Goodwill Non-Impairments, Dennis Chambers, Catherine Finger
Goodwill Non-Impairments, Dennis Chambers, Catherine Finger
Faculty Articles
The article discusses the use of goodwill non-impairment by companies to manage their earnings. The effect of Statement of Financial Accounting Standards (SFAS) 142 on goodwill-related earnings management is described. A table shows the results of related the working papers "Earnings Management By Avoiding or Reducing Goodwill Impairments," by Dennis Chambers, "Evidence on the Use of Unverifiable Estimates in Required Goodwill Impairment," by Karthik Ramanna and Ross L. Watts, and "Has Goodwill Accounting Gone Bad?," by Kevin K. Li and Richard G. Sloan.
Fasb/Gasb Recognition And Reporting Differences: A Nonprofit Sector Perspective, Treba Marsh, Mary Fischer
Fasb/Gasb Recognition And Reporting Differences: A Nonprofit Sector Perspective, Treba Marsh, Mary Fischer
Faculty Publications
The financial statement users’, investors’, donors’ and academic researchers’ understanding of current accounting recognition and reporting guidance affect their ability to compare financial information issued by nonprofit universities, hospitals, fund-raising organizations and government agencies. The financial results reported by public nonprofit organizations is different from that reported by private nonprofit organizations. This study discusses the events that brought about the divergence in nonprofit financial accounting recognition and reporting,and illustrates specific differences.
Environmental Risks: Doing Business In China, Jack R. Ethridge, Treba Marsh, Esther Bunn
Environmental Risks: Doing Business In China, Jack R. Ethridge, Treba Marsh, Esther Bunn
Faculty Publications
Planning and conducting the audit of financial statements involves understanding the entity and the environment in which it operates. First and foremost this requires identifying the risks faced by the entity. Identifying these risks can be a complex and difficult task since the auditor needs to not only understand the entity’s risk process but also independently understand the risks facing the firm. Tackling this task will involve a comprehensive review of the external and internal factors affecting the business. It is possible many identified business risks are related to financial reporting risk and ultimately to audit risk. Therefore, the auditor …
Revised Applicability Of Statement On Auditing Standards No. 100, Interim Financial Information; Statement On Auditing Standards, 121, American Institute Of Certified Public Accountants. Auditing Standards Board
Revised Applicability Of Statement On Auditing Standards No. 100, Interim Financial Information; Statement On Auditing Standards, 121, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Alert That Restricts The Use Of The Auditor's Written Communication; Statement On Auditing Standards, 125, American Institute Of Certified Public Accountants. Auditing Standards Board
Alert That Restricts The Use Of The Auditor's Written Communication; Statement On Auditing Standards, 125, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Did Sarbanes-Oxley Lead To Better Financial Reporting?, Dennis Chambers, Dana R. Hermanson, Jeff L. Payne
Did Sarbanes-Oxley Lead To Better Financial Reporting?, Dennis Chambers, Dana R. Hermanson, Jeff L. Payne
Faculty Articles
The article describes and summarizes five studies that examined whether the landmark Sarbanes-Oxley Act of 2002 (SOX) was beneficial or not to financial reporting. The U.S. Congress is stated to have passed the legislation on July 25, 2002 in reaction to a series of financial accounting scandals involving such companies as Enron and WorldCom, as well as the demise of the accounting firm Arthur Andersen LLP. The author asserts that all five of the studies provide evidence of a significant improvement in the financial reporting environment since SOX.
Addressing Problems With The Segregation Of Duties In Smaller Companies, Audrey A. Gramling, Dana R. Hermanson, Heather M. Hermanson, Zhongxia Shelly Ye
Addressing Problems With The Segregation Of Duties In Smaller Companies, Audrey A. Gramling, Dana R. Hermanson, Heather M. Hermanson, Zhongxia Shelly Ye
Faculty Articles
The article discusses the problems encountered by smaller companies in the U.S. in the segregation of duties under Sarbanes-Oxley (SOX) section 404(a), which requires management to disclose its assessment of the effectiveness and weaknesses of internal control over financial reporting in the U.S. Analyses of the management report on internal control of sample companies cited by the authors showed that there are differences in the level of disclosure. The costs and benefits of using third parties in resolving segregation of duties problems are considered.
User Information Risk: How It Improves Audit Quality, Jack R. Ethridge, Treba Marsh
User Information Risk: How It Improves Audit Quality, Jack R. Ethridge, Treba Marsh
Faculty Publications
Audited financial statements are the basis for the communication of essential financial information. Accordingly, the reliability of the financial statements is of extreme importance to all parties involved in the process. This paper identifies the three primary parties as the organization, the auditor, and the user and recommends the user play an increased role in this process. The user should be allowed to analyze the quality of the auditor and audit process based upon five critical factors that should be required to be disclosed by the auditor. This paper discusses the five factors and how each one could benefit the …
Matrix Of The Proposed Statement On Auditing Standards (Sas) Interim Financial Information (Redrafted) Marked Against Sas No. 116, Interim Financial Information (Aicpa, Professional Standards, Vol. 1, Au Sec. 722)., American Institute Of Certified Public Accountants. Auditing Standards Board
Matrix Of The Proposed Statement On Auditing Standards (Sas) Interim Financial Information (Redrafted) Marked Against Sas No. 116, Interim Financial Information (Aicpa, Professional Standards, Vol. 1, Au Sec. 722)., American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Audit Committee Material Weaknesses In Smaller Reporting Companies, Audrey A. Gramling, Dana R. Hermanson, Heather M. Hermanson
Audit Committee Material Weaknesses In Smaller Reporting Companies, Audrey A. Gramling, Dana R. Hermanson, Heather M. Hermanson
Faculty Articles
One of the critical elements of internal control over financial reporting is an effectively functioning audit committee. The Sarbanes-Oxley Act of 2002 (SOX) defines an audit committee as " committee (or equivalent body) established by and amongst the board of directors of an issuer for the purpose of overseeing the accounting and financial reporting processes of the issuer and audits of the financial statements of the issuer." Recent SOX section 404 filings by smaller reporting companies ("nonaccelerated filers," or registrants with less than $75 million of public float), however, indicate that some small companies still are struggling to develop effective …
At A Crossroads: The Impact Of International Financial Reporting Standards In The U.S., Cindy K. Harris
At A Crossroads: The Impact Of International Financial Reporting Standards In The U.S., Cindy K. Harris
Business and Economics Faculty Publications
Public companies in the United States face a new challenge. As set forth in its roadmap for implementation, the Securities and Exchange Commission (“SEC”) is considering the potential use of financial statements prepared in accordance with international financial reporting standards (“IFRS”.) The chief goal of these global standards is to establish a uniform system to improve comparability of companies’ financial positions. For decades, Generally Accepted Accounting Principles (“GAAP”) have been the framework of financial statement preparation for public companies in the U.S. The movement to IFRS represents an unprecedented change in the basis of financial reporting, since IFRS would supersede …
The Impact Of Selected Corporate Governance Variables In Mitigating Earnings Management In The Philippines, Mc Reynald S. Banderlipe Ii
The Impact Of Selected Corporate Governance Variables In Mitigating Earnings Management In The Philippines, Mc Reynald S. Banderlipe Ii
DLSU Business & Economics Review
Given the increasing importance of corporate governance in the Philippines, this study attempts to explain the role of selected governance variables related to a company’s board of directors in mitigating earnings management in the country. Using the financial statements of publicly listed companies and a modified measurement model, the findings revealed that the holding of multiple directorial positions by the independent directors, and the managerial ownership of the board are significant enough to limit the incentives for earnings management. Moreover, firm size and return on assets were identified to have explanatory significance among the controlling factors.
Interim Financial Information; Statement On Auditing Standards, 116, American Institute Of Certified Public Accountants. Auditing Standards Board
Interim Financial Information; Statement On Auditing Standards, 116, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
An Evaluation Of Financial And Non-Financial Environmental Disclosures Of Ten Publicly-Listed Mining Companies In The Philippines, Nimpha M. Aquino
An Evaluation Of Financial And Non-Financial Environmental Disclosures Of Ten Publicly-Listed Mining Companies In The Philippines, Nimpha M. Aquino
DLSU Business & Economics Review
This study determined the environmental disclosure practices of 10 mining companies in the Philippines by examining the nature and extent of disclosures in the financial and non-financial sections of their 2006 corporate annual reports. It was found out that there was no uniformity in the environmental disclosures of the 10 mining companies. It was also discovered that there was no existing environmental reporting standards as far as environmental disclosure is concerned. The study provided recommendations to the standard-setting council to improve the firms’ environmental disclosure compliance with a discussion regarding the benefits these recommendations might offer.
Sox Section 404 Material Weaknesses Related To Revenue Recognition, Dana R. Hermanson, Daniel M. Ivan, Susan H. Iva
Sox Section 404 Material Weaknesses Related To Revenue Recognition, Dana R. Hermanson, Daniel M. Ivan, Susan H. Iva
Faculty Articles
The article analyzes disclosures of material weaknesses in internal control after the implementation of U.S. Sarbanes-Oxley Act of 2002 (SOX) 404 and summarizes the efforts of firms to remediate such material weaknesses. According to SOX section 404, management must issue a report on the effectiveness of the internal control of the firm over financial reporting. It notes that a report must be issued by the external auditor expressing an opinion on the effectiveness of internal control over financial reporting.
Comment Comment Letters For Exposure Draft Entitled: Interim Financial Information. 2008, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Comment Letters For Exposure Draft Entitled: Interim Financial Information. 2008, 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: Interim Financial Information (Amends Au Section 722, Interim Financial Information); Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 2, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards: Interim Financial Information (Amends Au Section 722, Interim Financial Information); Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 2, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Earnings Management And Its Implications, Michael D. Akers, Don E. Giacomino, Jodi L. Gissel
Earnings Management And Its Implications, Michael D. Akers, Don E. Giacomino, Jodi L. Gissel
Accounting Faculty Research and Publications
In the wake of continuing, highly publicized financial frauds and failures, the accounting profession has placed renewed emphasis on issues related to earnings management and earnings quality. Staff Accounting Bulletin 101, Revenue Recognition in Financial Statements, which was issued in December 1999 in response to the Committee of Sponsoring Organizations of the Treadway Commission report, illustrates the importance of earnings to the SEC. The SEC and the public are demanding greater assurance about the quality of earnings. Notwithstanding the grave threat that abusive earnings-management practices pose to the reliability and accuracy of financial statements, the accounting profession may be reluctant …
Investors Deserve Solutions, Aicpa Chair Affirms., American Institute Of Certified Public Accountants (Aicpa)
Investors Deserve Solutions, Aicpa Chair Affirms., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Comments On Sec's Proposed Rule On Conditions For Non-Gaap Financial Measures., American Institute Of Certified Public Accountants (Aicpa)
Aicpa Comments On Sec's Proposed Rule On Conditions For Non-Gaap Financial Measures., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Comments On Sec’S Proposed Rule On Md&A Disclosure Of Off-Balance-Sheet Arrangements, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Comments On Sec’S Proposed Rule On Md&A Disclosure Of Off-Balance-Sheet Arrangements, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Statement On Sec Rule Proposal Regarding Md&A And Pro Forma Financial Information, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Statement On Sec Rule Proposal Regarding Md&A And Pro Forma Financial Information, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Comment Letters On The Exposure Draft Of The Proposed Statement On Auditing Standards, Interim Financial Information, October 28, 2002, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On The Exposure Draft Of The Proposed Statement On Auditing Standards, Interim Financial Information, October 28, 2002, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
The High Road, Jane E. Campbell, Heather M. Hermanson, John P. Mcallister
The High Road, Jane E. Campbell, Heather M. Hermanson, John P. Mcallister
Faculty Articles
Discusses the obstacles to international accounting standards convergence. Effort of the International Accounting Standards Committee (IASC) to promote to convergence theme; Comparison between the convergence frameworks of the U.S. Securities and Exchange Commission and the Financial Accounting Standards Board; Sections of the 'Framework for the Preparation and Presentation of Financial Statements' document issued by the IASC.
Financial Reporting And Information Security Among Top Technology Issues, According To Annual Aicpa Ranking, American Institute Of Certified Public Accountants (Aicpa)
Financial Reporting And Information Security Among Top Technology Issues, According To Annual Aicpa Ranking, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.