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Articles 10081 - 10110 of 40114
Full-Text Articles in Accounting
Focus, Vol. 4 No. 1, January/February 2008, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Focus, Vol. 4 No. 1, January/February 2008, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Newsletters
No abstract provided.
20th Annual Conference On Accounting, Business And Financial History At Cardiff Business School 11-12 September 2008; Announcement Of Conference And Call For Papers: Guest Speaker -- John F. Wilson, Institute Of Chartered Accountants In England And Wales In England And Wales
20th Annual Conference On Accounting, Business And Financial History At Cardiff Business School 11-12 September 2008; Announcement Of Conference And Call For Papers: Guest Speaker -- John F. Wilson, Institute Of Chartered Accountants In England And Wales In England And Wales
Accounting Historians Journal
No abstract provided.
The Determinants Of Analyst-Firm Pairings, Lihong Liang, Edward J. Riedl, Ramgopal Venkataraman
The Determinants Of Analyst-Firm Pairings, Lihong Liang, Edward J. Riedl, Ramgopal Venkataraman
Accounting - All Scholarship
This paper explores the determinants of observed analyst-firm pairings. We adopt an analyst/brokerage house perspective that allows us to examine not only firm-level characteristics as in prior research, but also attributes of the analyst and the analyst’s brokerage house that may drive these pairings. Our empirical analyses provide two primary insights. First, analyst characteristics such as industry expertise and relative experience, and brokerage house characteristics such as continuity of coverage, are associated with the decision to follow a firm. Second, there is substantial variation in the association between firm, analyst, and brokerage house characteristics and the decision to follow a …
Reassessing Accounting Faculty Scholarly Expectations: Journal Classification By Author Affiliation, Alan N. Attaway, Sidney J. Baxendale, Benjamin P. Foster, Julia N. Karcher
Reassessing Accounting Faculty Scholarly Expectations: Journal Classification By Author Affiliation, Alan N. Attaway, Sidney J. Baxendale, Benjamin P. Foster, Julia N. Karcher
Faculty and Staff Scholarship
An extensive literature exists that determines accounting journal rankings and top research producers both individually and by program. While this research stream provides valuable insights to the Association to Advance Collegiate Schools of Business International (AACSB) accredited programs and to programs working to achieve such accreditation, it frequently is based on quality perceptions or considers top-rated programs only. This study extends previous research by reviewing authorship by faculty at a wider range of institutions. The results of this study suggest that lists based on the “top” journals may be unrealistic for many institutions. The information provided in this manuscript should …
Aicpa Annual Report 2007-08; Cpa, American Institute Of Certified Public Accountants
Aicpa Annual Report 2007-08; Cpa, American Institute Of Certified Public Accountants
AICPA Annual Reports
No abstract provided.
Checklists And Illustrative Financial Statements : Not-For-Profit Organizations , April 2008, American Institute Of Certified Public Accountants
Checklists And Illustrative Financial Statements : Not-For-Profit Organizations , April 2008, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements : Property And Liability Insurance Companies, September 2008 Edition, American Institute Of Certified Public Accountants
Checklists And Illustrative Financial Statements : Property And Liability Insurance Companies, September 2008 Edition, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklist Supplement And Illustrative Financial Statements : Construction Contractors,September 2008 Edition, American Institute Of Certified Public Accountants
Checklist Supplement And Illustrative Financial Statements : Construction Contractors,September 2008 Edition, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Service Organizations, Applying Sas No. 70, As Amended With Conforming Changes As Of March 1, 2008; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Sas No. 70 Task Force
Service Organizations, Applying Sas No. 70, As Amended With Conforming Changes As Of March 1, 2008; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Sas No. 70 Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Oil And Gas Financial Reporting Using The Usgaap Xbrl Taxonomy, Tim Mahon, Ernest Capozzoli
Oil And Gas Financial Reporting Using The Usgaap Xbrl Taxonomy, Tim Mahon, Ernest Capozzoli
Faculty Articles
The Oil and Gas industry has very unique requirements in reporting oil and gas producing activities. Because of these unique requirements, it has been difficult to compare Oil and Gas companies over the years. The current XBRL US taxonomy includes standardized Oil and Gas disclosures. This paper will introduce the requirements Oil and Gas companies are to follow when reporting their financial information. Also, an analysis of the U. S. GAAP taxonomy was done by tagging Anadarko’s 2006 financial statements1. The analysis was to determine if the taxonomy includes elements for each of these requirements. Finally, conclusions of the analysis …
The Framing And Evaluation Of Multiple Hypotheses, Theodore J. Mock, Arnold Wright, Rajendra P. Srivastava, Hai Lu
The Framing And Evaluation Of Multiple Hypotheses, Theodore J. Mock, Arnold Wright, Rajendra P. Srivastava, Hai Lu
Research Collection School Of Accountancy
This study provides exploratory evidence on auditors’ framing and evaluation of hypotheses, identifies implications for improving audit decision-making and facilitates the interpretation of prior research. Prior studies usually assume hypotheses to be framed as mutually exclusive and exhaustive. However, both verbal protocol evidence and probability assessments reveal that in a realistic case most auditors frame the hypotheses as a non-mutually exclusive and exhaustive set of causes. Further, auditor probability assessments tend to reflect multiple causes. Finally, exploratory analyses indicate auditors have difficulty in updating assessments consistent with the perceived interrelationships between hypotheses.
Implications Of Transaction Costs For The Post-Earnings-Announcement Drift, Jeffrey Ng, Rodrigo Verdi, Tjomme Rusticus
Implications Of Transaction Costs For The Post-Earnings-Announcement Drift, Jeffrey Ng, Rodrigo Verdi, Tjomme Rusticus
Research Collection School Of Accountancy
This paper examines the effect of transaction costs on the post–earnings announcement drift (PEAD). Using standard market microstructure features we show that transaction costs constrain the informed trades that are necessary to incorporate earnings information into price. This implies weaker return responses at the time of the earnings announcement and higher subsequent returns drift for firms with higher transaction costs. Consistent with this prediction, we find that earnings response coefficients are lower for firms with higher transaction costs. Using portfolio analyses, we find that the profits of implementing the PEAD trading strategy are significantly reduced by transaction costs. In addition, …
Unusual Digital Patterns In Eps: Evidence On The Association Between Earnings Management And Company Characteristics, Charles E. Jordan, Stanley J. Clark, Mary M. Anderson
Unusual Digital Patterns In Eps: Evidence On The Association Between Earnings Management And Company Characteristics, Charles E. Jordan, Stanley J. Clark, Mary M. Anderson
Faculty Publications
Prior studies (Thomas, 1989; Das and Zhang, 2003) provide evidence of earnings manipulation to achieve cognitive reference points in EPS. The current study extends this line of research by examining the relation between unusual digital patterns in the right EPS position and specific firm characteristics. Results suggest that the propensity to manage earnings to effect desired EPS results is particularly associated with company size and to a lesser degree with operating performance and the level of debt leverage employed.
Adviser's Guide To Health Savings Accounts, Gary S. Lesser
Adviser's Guide To Health Savings Accounts, Gary S. Lesser
Guides, Handbooks and Manuals
No abstract provided.
Feed The Pig: A Financial Literacy Program For Grades 4-6, American Institute Of Certified Public Accountants. Financial Literacy Program
Feed The Pig: A Financial Literacy Program For Grades 4-6, American Institute Of Certified Public Accountants. Financial Literacy Program
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Audit And Accounting Manual As Of June 1, 2008 : Nonauthoritative Technical Practice Aid, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Audit And Accounting Manual As Of June 1, 2008 : Nonauthoritative Technical Practice Aid, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Awscpa History -- 75 Years, Barbara B. Guerra, Marilyn J. Huset
Awscpa History -- 75 Years, Barbara B. Guerra, Marilyn J. Huset
Guides, Handbooks and Manuals
No abstract provided.
Shifting Paradigm In Business Reporting And Assurance, Amy Pawlicki, American Institute Of Certified Public Accountants. Assurance Services Executive Committee
Shifting Paradigm In Business Reporting And Assurance, Amy Pawlicki, American Institute Of Certified Public Accountants. Assurance Services Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
Building An Effective Internal Audit Function: Learning From Sox Section 404 Reports, Dana R. Hermanson, Daniel M. Ivancevich, Susan H. Ivancevich
Building An Effective Internal Audit Function: Learning From Sox Section 404 Reports, Dana R. Hermanson, Daniel M. Ivancevich, Susan H. Ivancevich
Faculty Articles
In the wake of the major accounting scandals, internal auditing has emerged as a powerful force in promoting effective controls, risk management, and governance in U.S. companies. This article highlights recent internal audit-related problems that were revealed in SOX Section 404 reports and offers specific recommendations for building an effective, value-adding internal audit function.
Cpa's Guide To Long-Term Care Planning, Ronald A. Fatoullah, Harry S. Margolis, Kenneth M. Coughlin, Elderlawanswers
Cpa's Guide To Long-Term Care Planning, Ronald A. Fatoullah, Harry S. Margolis, Kenneth M. Coughlin, Elderlawanswers
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Audit Committee Toolkit : Public Companies, John F. Morrow, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center, Cna Financial Corporation
Aicpa Audit Committee Toolkit : Public Companies, John F. Morrow, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center, Cna Financial Corporation
Guides, Handbooks and Manuals
No abstract provided.
Smart Risk Management : A Guide To Identifying And Reducing Everyday Business Risk, Ronald Rael
Smart Risk Management : A Guide To Identifying And Reducing Everyday Business Risk, Ronald Rael
Guides, Handbooks and Manuals
No abstract provided.
Understanding Business Valuation : A Practical Guide To Valuing Small To Medium-Sized Businesses, Gary R. Trugman
Understanding Business Valuation : A Practical Guide To Valuing Small To Medium-Sized Businesses, Gary R. Trugman
Guides, Handbooks and Manuals
No abstract provided.
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.
Examination Of An Entity's Internal Control Over Financial Reporting That Is Integrated With An Audit Of Its Financial Statements; Statement On Standards For Attestation Engagements 15, American Institute Of Certified Public Accountants. Auditing Standards Board
Examination Of An Entity's Internal Control Over Financial Reporting That Is Integrated With An Audit Of Its Financial Statements; Statement On Standards For Attestation Engagements 15, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Proposed Content And Skill Specifications For The Uniform Cpa Examination; Exposure Draft (American Institute Of Certified Public Accountants), 2008, American Institute Of Certified Public Accountants. Board Of Examiners
Proposed Content And Skill Specifications For The Uniform Cpa Examination; Exposure Draft (American Institute Of Certified Public Accountants), 2008, American Institute Of Certified Public Accountants. Board Of Examiners
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Standards For Attestation Engagements: An Examination Of An Entity's Internal Control Over Financial Reporting That Is Integrated With An Audit Of Its Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 2008, June 12, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards For Attestation Engagements: An Examination Of An Entity's Internal Control Over Financial Reporting That Is Integrated With An Audit Of Its Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 2008, June 12, 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.
Proposed Audit And Accounting Guide: Gaming; Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 10, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Audit And Accounting Guide: Gaming; Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 10, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards: Compliance Audits, December 24, 2008; Exposure Draft (American Institute Of Certified Public Accountants), 2008, December 24, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards: Compliance Audits, December 24, 2008; Exposure Draft (American Institute Of Certified Public Accountants), 2008, December 24, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.