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Articles 10201 - 10230 of 40114
Full-Text Articles in Accounting
Incentives Bring Zero-Emission Vehicle Manufacturing To California, Annette M. Nellen
Incentives Bring Zero-Emission Vehicle Manufacturing To California, Annette M. Nellen
Faculty Publications
No abstract provided.
2008 Trends In The Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, Dennis R. Reigle, Heather L. Bunning, Danielle Grant, Tarp Worldwide
2008 Trends In The Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, Dennis R. Reigle, Heather L. Bunning, Danielle Grant, Tarp Worldwide
AICPA Annual Reports
No abstract provided.
Tax Practice Guides And Checklists 2008, American Institute Of Certified Public Accountants. Tax Division
Tax Practice Guides And Checklists 2008, American Institute Of Certified Public Accountants. Tax Division
Guides, Handbooks and Manuals
No abstract provided.
Current Accounting Issues And Risks: 2008, American Institute Of Certified Public Accountants
Current Accounting Issues And Risks: 2008, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Auditing Standards Board (Asb) Meeting, July 28-31, 2008, San Francisco, Ca; Asb July 2008 Meeting Highlights, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, July 28-31, 2008, San Francisco, Ca; Asb July 2008 Meeting Highlights, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, October 27-30, 2008, Phoenix, Az; October 27-30, 2008 Asb Meeting Highlights, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, October 27-30, 2008, Phoenix, Az; October 27-30, 2008 Asb Meeting Highlights, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, May 6-8, 2008, Chicago, Il, Approved Highlights; Asb Highlights May 2008, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, May 6-8, 2008, Chicago, Il, Approved Highlights; Asb Highlights May 2008, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, August 26-28, 2008, Parsippany, Nj; August 26-28, 2008 Asb Meeting Highlights, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, August 26-28, 2008, Parsippany, Nj; August 26-28, 2008 Asb Meeting Highlights, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Independence And Integrity And Objectivity In Performing Forensic And Valuation Services, Glenn Newman, Michael Ueltzen, American Institute Of Certified Public Accountants. Forensic And Valuation Services Section
Independence And Integrity And Objectivity In Performing Forensic And Valuation Services, Glenn Newman, Michael Ueltzen, American Institute Of Certified Public Accountants. Forensic And Valuation Services Section
Association Sections, Divisions, Boards, Teams
No abstract provided.
Uniform Accountancy Act, Standards For Regulation Including Substantial Equivalency, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy
Uniform Accountancy Act, Standards For Regulation Including Substantial Equivalency, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy
Association Sections, Divisions, Boards, Teams
No abstract provided.
Analytics For Business, Policy And Law In A Comparative Review Of Enhanced Wireless Emergency Number Call Services Systems In The European Union And United States, James E. Holloway, Elaine Seeman, Margaret O'Hara, Arno Forst
Analytics For Business, Policy And Law In A Comparative Review Of Enhanced Wireless Emergency Number Call Services Systems In The European Union And United States, James E. Holloway, Elaine Seeman, Margaret O'Hara, Arno Forst
School of Accountancy Faculty Publications
No abstract provided.
Effects Of Friendship In Transactions In An Emerging Market: Empirical Evidence From Brazil, Wesley Mendes-Da-Silva, Thaís Fernanda Salves De Brito, Rubens Famá, Jonathan T. Liljegren
Effects Of Friendship In Transactions In An Emerging Market: Empirical Evidence From Brazil, Wesley Mendes-Da-Silva, Thaís Fernanda Salves De Brito, Rubens Famá, Jonathan T. Liljegren
Faculty Publications
This paper considers the inclusion of human behavioral aspects and implications of cognitive psychology and anthropology in decisions relating to the emerging field of behavioral finance. The formulated hypotheses were tested using 400 questionnaires, answered by students enrolled in MBA programs. The principal results suggest that individuals involved in transactions among friends or among strangers assume different behaviors—friends agree about the price attributed to an asset, while strangers show the propensity to bargain.
Edwards & Cobb Collections (Mss 35), Manuscripts & Folklife Archives
Edwards & Cobb Collections (Mss 35), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Collection 35. Account books, 1857-1858, of G.W. Edwards and T.W. Cobb, general merchants at East Fork, Metcalfe County, Kentucky.
Practicing Cpa, Vol. 31 No. 10, December 2007, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 31 No. 10, December 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, December 2007, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, December 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Bankruptcy Probability Changes And The Differential Informativeness Of Bond Upgrades And Downgrades, Yongtae Kim, Sandeep Nabar
Bankruptcy Probability Changes And The Differential Informativeness Of Bond Upgrades And Downgrades, Yongtae Kim, Sandeep Nabar
Accounting
Prior studies have found that stock returns around announcements of bond upgrades are insignificant, but that stock prices respond negatively to announcements of bond downgrades. This asymmetric stock market reaction suggests either that bond downgrades are timelier than upgrades, or that voluntary disclosures by managers preempt upgrades but not downgrades. This study investigates these conjectures by examining changes in firms' probabilities of bankruptcy (assessed using bankruptcy prediction models) and voluntary disclosure activity around rating change announcements. The results indicate that the assessed probability of bankruptcy decreases before bond upgrades, but not after. By contrast, the assessed probability of bankruptcy increases …
Disaster Recovery Planning: What Section 404 Audits Reveal, Dana R. Hermanson, Daniel M. Ivancevich, Susan H. Ivancevich
Disaster Recovery Planning: What Section 404 Audits Reveal, Dana R. Hermanson, Daniel M. Ivancevich, Susan H. Ivancevich
Faculty Articles
This article summarizes U.S. Sarbanes-Oxley Act section 404 internal control reports that reveal material weaknesses due to inadequate disaster recovery planning. According to the authors, Section 404 applies to public companies with over $75 million in public float. They advise that auditors evaluating internal control over financial reporting must consider key information technology-related risks and controls that affect financial reporting, including issues related to disaster recovery planning.
Auditing Management Assertions: The Impact Of Sas No. 106, Deborah S. Archambeault
Auditing Management Assertions: The Impact Of Sas No. 106, Deborah S. Archambeault
Accounting Faculty Publications
The Auditing Standards Board (ASB) of the AICPA recently issued eight new statements on auditing standards (SASs), which are effective for audits of financial statement periods beginning on or after Dec. 15, 2006. Included within this new set of audit standards is SAS No. 106: Audit Evidence, which provides guidance on the use of management assertions in obtaining audit evidence.
Distance Learning In Accounting Courses From The Student's Perspective (1999-2006), James P. Beaghan
Distance Learning In Accounting Courses From The Student's Perspective (1999-2006), James P. Beaghan
All Faculty Scholarship for the College of Business
Universities throughout the nation are faced wiih the reality of an increase in demand from place-bound, adult working students who live and work in locations that may be hundreds of miles from traditional college campuses, and require a less centralized mode of course instruction. At the same time technological advances are now available that provide universities with a wide range of instructional modes of instruction that include interactive television (ITV) with real time audio and visual at a number of decentralized classroom sites, live and remote. Distance learning/distance education (DE) technologies currently allow an instructor to deliver university course instruction …
An Analysis Of The Obstacles Of Culture, Government, And Lack Of Support For International Accounting Standards, Bethany Theodore
An Analysis Of The Obstacles Of Culture, Government, And Lack Of Support For International Accounting Standards, Bethany Theodore
Senior Honors Theses
With the prevalence of international markets comes the need for universal accounting standards. The International Accounting Standards Board has created a set of these standards, but unfortunately some skeptics have found that the obstacles of culture, government, and lack of support would make these standards impossible to implement. Since the globalization of international standards is inevitable, there must be a way to get past the present obstacles. Through an analysis of the countries of China, India, and Australia, it has been found that it is possible to have the same accounting standards among diverse countries. International accounting standards will become …
Making The Case For Sustainable Business Practices: An Introduction, Kathryn Lancaster
Making The Case For Sustainable Business Practices: An Introduction, Kathryn Lancaster
Accounting
No abstract provided.
Aicpa Comment Letter To Securities And Exchange Commission (Sec) Concept Release On Allowing U.S. Issuers To Prepare Financial Statements In Accordance With International Financial Reporting Standards (November 12, 2007)., Randy G. Fletchall, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Comment Letter To Securities And Exchange Commission (Sec) Concept Release On Allowing U.S. Issuers To Prepare Financial Statements In Accordance With International Financial Reporting Standards (November 12, 2007)., Randy G. Fletchall, American Institute Of Certified Public Accountants (Aicpa)
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Cpa Client Bulletin, November 2007, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, November 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 31 No. 9, November 2007, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 31 No. 9, November 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Planner, Volume 22, Number 6, November-December 2007, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 22, Number 6, November-December 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Is Direct Method Cash Flow Reporting Better At Predicting Future Performance?, Knowledge@Smu
Is Direct Method Cash Flow Reporting Better At Predicting Future Performance?, Knowledge@Smu
Knowledge@SMU
“Cash is king” goes the saying. Even companies enjoying brisk business have been known to fail because of unhealthy cash flows. The accounting profession is split over the benefits of the direct method (DM) versus the indirect method (IM) of preparing cash flow reports. In a study of over 100 US-based companies which used direct cash flow statements, Singapore Management University accounting professor Yoonseok Zang shows conclusively that the direct method does better at predicting future performance and earnings. --------------------------------------------------------------------------------
Legal Systems And Earnings Quality: The Role Of Auditor Industry Specialization, Chee Yeow Lim, Soo Young Kwon, Patricia Mui Siang Tan
Legal Systems And Earnings Quality: The Role Of Auditor Industry Specialization, Chee Yeow Lim, Soo Young Kwon, Patricia Mui Siang Tan
Research Collection School Of Accountancy
This paper extends prior studies in auditor industry specialization to an international setting and examines if the impact of industry specialist auditors on earnings quality is dependent on the legal environments. Using data for 28 countries over 20 industries from 1993 to 2003, we find that clients of industry specialist auditors have lower discretionary current accruals and higher earnings response coefficients than clients of nonspecialist auditors. In addition, we find that the impact of auditor industry specialization on earnings quality increases as the legal environment weakens. Collectively, the results suggest that the benefits from engaging the services of industry specialist …
The Dynamics Of Implementing And Managing Modularity Of Organizational Routines During Capability Development: Insights From A Process Model, Shan Ling Pan, Gary Shan Chi Pan, Adela Chen, Ming Huei Hsieh
The Dynamics Of Implementing And Managing Modularity Of Organizational Routines During Capability Development: Insights From A Process Model, Shan Ling Pan, Gary Shan Chi Pan, Adela Chen, Ming Huei Hsieh
Research Collection School Of Accountancy
Past research using the resource-based view of a firm suggests that it is important to consider how firms develop, manage, and deploy resources and capabilities to influence the overall process of strategy formation and implementation. Relatively little research has been conducted in conceptualizing how firms implement and manage modularity of organizational routines during capability development. Yet, most companies would benefit from implementing modularity in organizational routines when competing in dynamic market conditions. Such implementations may require fundamental organizational reorientation that incurs significant coordination costs, and in some cases, such modularization attempts may fail, costing organizations significant amounts of valuable resources. …
Accountant's Business Manual, 2007, Volume 2 (Supplement 40), William H. Behrenfeld, Sidney Kess, Andrew R. Biebl, Barbara Weltman, American Institute Of Certified Public Accountants (Aicpa)
Accountant's Business Manual, 2007, Volume 2 (Supplement 40), William H. Behrenfeld, Sidney Kess, Andrew R. Biebl, Barbara Weltman, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Accountant's Business Manual, 2007, Volume 1 (Supplement 40), William H. Behrenfeld, Sidney Kess, Andrew R. Biebl, Barbara Weltman, American Institute Of Certified Public Accountants (Aicpa)
Accountant's Business Manual, 2007, Volume 1 (Supplement 40), William H. Behrenfeld, Sidney Kess, Andrew R. Biebl, Barbara Weltman, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.