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Articles 10321 - 10350 of 40114
Full-Text Articles in Accounting
Underwriter Choice And Earnings Management: Evidence From Seasoned Equity Offerings, Hoje Jo, Yongtae Kim, Myung Seok Park
Underwriter Choice And Earnings Management: Evidence From Seasoned Equity Offerings, Hoje Jo, Yongtae Kim, Myung Seok Park
Accounting
Using a sample of seasoned equity offerings (SEOs), this paper examines the association between the choice of financial intermediary and earnings management. We contend that with more stringent standards for certification and intense monitoring, highly prestigious underwriters restrict firms' incentives for earnings management to protect their reputation and to avoid potential litigation risks, while firms with greater incentives for earnings management avoid strict monitoring by choosing low-quality underwriters. Consistent with our predictions, we find an inverse association between underwriter quality and issuers' earnings management. In addition, we find that underwriter quality is positively related to SEOs' post-issue performance, even after …
Planner, Volume 22, Number 2, March-April 2007, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 22, Number 2, March-April 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Infotech Update, Volume 16, Number 2, March/April 2007, American Institute Of Certified Public Accountants. Information Technology Section
Infotech Update, Volume 16, Number 2, March/April 2007, American Institute Of Certified Public Accountants. Information Technology Section
Newsletters
No abstract provided.
Cpa Client Bulletin, March 2007, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, March 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Assessing The Control Environment Using A Balanced Scorecard Approach, Joseph H. Callaghan, Arline Savage, Steven Mintz
Assessing The Control Environment Using A Balanced Scorecard Approach, Joseph H. Callaghan, Arline Savage, Steven Mintz
Accounting
No abstract provided.
Practicing Cpa, Vol. 31 No. 3, March/April 2007, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 31 No. 3, March/April 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Comprehensive Income, Future Earnings, And Market Mispricing, Jong-Hag Choi, Somnath Das, Yoonseok Zang
Comprehensive Income, Future Earnings, And Market Mispricing, Jong-Hag Choi, Somnath Das, Yoonseok Zang
Research Collection School Of Accountancy
No abstract provided.
Foreign Funds Spy Hidden Bounties In Indian Distressed Assets, Knowledge@Smu
Foreign Funds Spy Hidden Bounties In Indian Distressed Assets, Knowledge@Smu
Knowledge@SMU
Foreign funds are garnering a sizable presence in India's nascent market for distressed assets, which is currently estimated between $45 billion and $55 billion. India's economic boom offers pockets of opportunity for investors to buy underperforming assets such as cement and sugar plants, revive them with fresh capital or liquidate them to profit handsomely. A big driver for this growing market is the government's move to purge the financial system of sick assets accumulated over decades, but obstacles include the absence of a developed corporate debt market, limits on foreign investments and procedural bottlenecks. India Knowledge@Wharton spoke to key participants …
Practicing Cpa, Vol. 31 No. 2, February 2007, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 31 No. 2, February 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, February 2007, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, February 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Why Hedge Funds Are Looking To India For Greater Upside Potential, Knowledge@Smu
Why Hedge Funds Are Looking To India For Greater Upside Potential, Knowledge@Smu
Knowledge@SMU
A few years ago, hedge funds were barely on the radar screen in the Indian marketplace, and they were highly secretive investment vehicles even in the U.S. Today, it's a different story. As big returns are no longer easy to come by in domestic markets, international hedge funds are increasingly looking to countries like India and evaluating investment opportunities and the potential gains to be made. To understand what factors affect their success, India Knowledge@Wharton talked to experts from Wharton and elsewhere about the attractiveness -- as well as the risks -- of the Indian marketplace for hedge funds.
Reflections On A Seminal Force In International Accounting, Karen Cascini
Reflections On A Seminal Force In International Accounting, Karen Cascini
WCBT Faculty Publications
Accounting is a manifestation of several important environmental factors within a country, including economic, educational and political, and, as such, is evolutionary in accordance with those changing social structures. In today‟s ever expanding global economy, the understanding of international aspects of accounting is critical to understanding world events and the way in which they affect our lives. As new nations and new economic powers emerge, continually updated information, including accounting information, is an essential resource for linking an internal accounting system with worldwide systems. Because of the major impact that international accounting has had on countries‟ internal accounting systems, it …
Auditor’S Independence: Increasing Expectations And Expanding Responsibilities In The Early 1930s, Diane H. Roberts
Auditor’S Independence: Increasing Expectations And Expanding Responsibilities In The Early 1930s, Diane H. Roberts
Accounting
Auditor independence is an aspect of professional ethics crucial to user confidence in contemporary times and the early 1930s. Primary sources that reflect the thinking of the leaders of the accounting profession in the United States are examined to determine the profession's stance on independence issues. The period examined begins with the stock market crash of October 1929 and ends with the American Institute of Accountants' (AIA) fiftieth anniversary meeting in 1937. Thus both events leading up to and immediately following the passage of US Federal Securities Acts of 1933 and 1934 are examined. Although ownership interests in clients and …
When Management Override Negates Common Sense, Kelly Noe, Violet Rogers
When Management Override Negates Common Sense, Kelly Noe, Violet Rogers
Faculty Publications
Write OK per big boss across the invoice and everything is fine! Or is it? This paper analyzes the human factor link related to the Debra Valice Case. The human factor is the weakest link of any internal control system. Understanding the human factors that cause people to not follow the rules, is key to strengthening this link. This research will utilize the human factors adapted from the Independence Education Program to analyze the DebraValice Case. Valice was responsible for ensuring a secure internal control system. The Chief Executive Officer was able to manipulate this system and unauthorized payments were …
Engagement Risk: Perceptions And Strategies From Audit Partners, Jack R. Ethridge, Treba Marsh, Bonnie Revelt
Engagement Risk: Perceptions And Strategies From Audit Partners, Jack R. Ethridge, Treba Marsh, Bonnie Revelt
Faculty Publications
The audit function creates several important relationships among the various parties. One of the significant and potentially problematic relationships is between the audit firm and the audit client. The decision by the audit firm to accept or retain a client is crucial because of the potential risk of being associated with certain clients. The potential damage can range from financial loss and/or loss of prestige to the ultimate demise of the audit firm. Engagement risk is considered to be composed of three components: entity’s business risk, audit risk, and auditor’s business risk. This research questioned whether audit firms have significantly …
The Global Significance Of Locus Of Control In Ethical Decision Making: A Multi-Country Examination Of University Students, Aileen Smith, Evelyn C. Hume, Ray Zimmermann, Alan Davis
The Global Significance Of Locus Of Control In Ethical Decision Making: A Multi-Country Examination Of University Students, Aileen Smith, Evelyn C. Hume, Ray Zimmermann, Alan Davis
Faculty Publications
Locus of control (LOC) is a personality variable shown to possess potential explanatory power in the study of ethical decision making. There have been, however, diverse results reported in the literature. Whenever differences on this variable are indicated by the research, individuals with an Internal LOC report the more ethical responses. This study extends the examination of the global relevance of the LOC variable to ethical decision making of university students in thirteen universities from eight countries. Using an instrument designed to elicit responses to questionable academic behaviors, this research analyzes ethical responses of university students (n=2,420) to look for …
Why Global Banks Are Banking On India, Knowledge@Smu
Why Global Banks Are Banking On India, Knowledge@Smu
Knowledge@SMU
Foreign banks are aggressively expanding in India, both organically and through acquisitions. After playing along the sidelines in the country for more than 100 years, they have galvanized themselves to secure their share -- and more -- of the new action in the rapidly growing economy and a boom in high-profit consumer lending. India's central bank has outlined the roadmap for foreign players to grow, while the banking industry's robust fundamentals and crisis-free track record are other draws. To be sure, the entrenched public sector banks don't relish the charge of foreign banks. But the real rivals on the competing …
Human Resource Accounting, Sam Lilley
Human Resource Accounting, Sam Lilley
The Corinthian
How should human resources be accounted for? This has been a question for a long time. Employees can be viewed as a company's biggest asset, but because the value of human resources can be difficult to measure, it is often not reported. When the value of human resources or assets is not recognized on the financial statements, the value of the organization is understated.
Performance Pay Plans, Sailaja Potaraju
Performance Pay Plans, Sailaja Potaraju
The Corinthian
Organizations invest vast amounts of capital into devising and implementing compensation plans for their employees. The compensation scheme they choose can be used to subtly synchronize the employee's personal objectives with that of the organization. The focus of this paper will be on performance or incentive pay schemes, which are often used to increase efficiency and productivity in an organization.
January 2007, Orange Accounting News, Lubin School Of Accounting
January 2007, Orange Accounting News, Lubin School Of Accounting
Orange Accounting News
No abstract provided.
In Our Opinion… , Vol. 23 No. 3, Summer 2007, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
In Our Opinion… , Vol. 23 No. 3, Summer 2007, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
In Our Opinion… , Vol. 23 No. 1, Winter 2007, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
In Our Opinion… , Vol. 23 No. 1, Winter 2007, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
Focus, Vol. 3 No. 6, November/December 2007, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Focus, Vol. 3 No. 6, November/December 2007, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Newsletters
No abstract provided.
Focus, Vol. 3 No. 2, March/April 2007, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Focus, Vol. 3 No. 2, March/April 2007, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Newsletters
No abstract provided.
Cpa Expert 2007 Spring, American Institute Of Certified Public Accountants
Cpa Expert 2007 Spring, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Infotech Update, Volume 16, Number 1, January/February 2007, American Institute Of Certified Public Accountants. Information Technology Section
Infotech Update, Volume 16, Number 1, January/February 2007, American Institute Of Certified Public Accountants. Information Technology Section
Newsletters
No abstract provided.
Cpa Client Tax Letter, January/February/March 2007, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, January/February/March 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Contents [2007, Vol. 34, No. 1]; Statement Of Policy [2007, Vol. 34, No. 1]; Guide For Submitting Manuscripts [2007, Vol. 34, No. 1], Academy Of Accounting Historians
Contents [2007, Vol. 34, No. 1]; Statement Of Policy [2007, Vol. 34, No. 1]; Guide For Submitting Manuscripts [2007, Vol. 34, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, and Guide for Submitting Manuscripts.
End Of Betterment Accounting: A Study Of The Economic, Professional, And Regulatory Factors That Fostered Standards Convergence In The U.S. Railroad Industry, 1955-1983, Jan Richard Heier, A. Lee Gurley
End Of Betterment Accounting: A Study Of The Economic, Professional, And Regulatory Factors That Fostered Standards Convergence In The U.S. Railroad Industry, 1955-1983, Jan Richard Heier, A. Lee Gurley
Accounting Historians Journal
On January 26, 1983, the Interstate Commerce Commission (ICC) announced that it would require all railroads under its regulatory jurisdiction to change from Retirement-Replacement-Betterment (RRB) accounting, to a more theoretically sound depreciation accounting for matching revenues and expenses. The change was needed because RRB did not allow for the recapture of track investment, leaving the railroads with limited capital to replace aging track lines. Over the previous three decades, it had become painfully obvious to everyone that the industry's economic woes were the result of archaic accounting procedures that lacked harmony with the rest of American accounting standards, but the …
Early Cost Accounting Practices And Private Ownership: The Silk Factory Company Of Portugal, 1745-1747, Jose Matos Carvalho, Lucia Lima Rodrigues, Russell Craig
Early Cost Accounting Practices And Private Ownership: The Silk Factory Company Of Portugal, 1745-1747, Jose Matos Carvalho, Lucia Lima Rodrigues, Russell Craig
Accounting Historians Journal
This paper contributes to an understanding of the historical development of management accounting by presenting an example of cost accounting practice in Portugal in the first half of the 18th century. It explores the integration of cost and financial accounting systems within a double- entry accounting framework by the Silk Factory Company (SFC) between 1745 and 1747. The SFC's methods of product costing, pricing, inventory accounting, expense recognition, and production control are reviewed within the political, economic, and social context of Portugal at the time. The SFC is revealed to have used job-order product costing, with allocations of overhead costs, …