Accounting Commons^™

Sec And Pcaob Alert - 2007/08; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Securities Industry Developments - 2006/07; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

State And Local Governmental Developments - 2007; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

State And Local Governments With Conforming Changes As Of May 1, 2007; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Audit Guide Revision Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audit Risk Alert - 2006/07; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Defining Professional Requirements In Statements On Standards For Accounting And Review Services; Statement On Standards For Accounting And Review Services 16, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

No abstract provided.

Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 2007, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.

Comment Letters For Exposure Draft: Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews. 2007, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters For Exposure Draft: Airlines. 2007, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Firm's System Of Quality Control; Statement On Quality Control Standards 7, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.

Analytical Procedures, With Conforming Changes As Of May 1, 2007; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Checklists And Illustrative Financial Statements For Common Interest Realty Associations: A Financial Accounting And Reporting Practice Aid, October 2007 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Douglas Bowman

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Checklists And Illustrative Financial Statements For Corporations : A Financial Accounting And Reporting Practice Aid, November 2006 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori West

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Checklist Supplement And Illustrative Financial Statements For Real Estate Ventures : A Financial Accounting And Reporting Practice Aid, October 2007 Editon, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Christopher Cole

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Checklists And Illustrative Financial Statements For State And Local Governmental Units : A Financial Reporting Practice Aid, June 2007 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Michael A. Crawford, Christopher Cole

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Auditing Derivative Instruments, Hedging Activities, And Investments In Securities, With Conforming Changes As Of May 1, 2007; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Financial Instruments Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audit Risk Alert - 2007/08; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Construction Contractors Industry Developments - 2007/08; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Not-For-Profit Organizations Industry Developments - 2007; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Manufacturing Industry Developments - 2006/07; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Health Care Organizations With Conforming Changes As Of May 1, 2007; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

How Do Institutions Affect Auditor Reporting Behavior? Empirical Evidence From China, Yang An

Lingnan Theses

It is well documented in cross-country research that institutions, both economic and political, affect the reporting behavior of auditors and audit services. These findings are based on the assumption that institutions vary across countries but are more homogeneous within a country. However, cross-country research suffers from the problems of country-specific cultures, accounting rules, and regulations, and can be criticized for the use of small sample sizes, potential endogeneity, and the correlation of omitted variables. This study overcomes these problems by engaging in within-country research. Specifically, this study examines how variations in the institutional environment within China affect auditor reporting behavior. …

Aicpa Annual Report 2006-07; Navigating Today & Tomorrow, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.

The Impact Of Group Formation In A Cooperative Learning Environment, Joyce Van Der Van Der Laan Smith, Roxanne M. Spindle

Accounting Faculty Publications

Research indicates that cooperative learning (CL) has the potential to increase accounting student satisfaction without impairing the learning of technical material (Lancaster, K., & Strand, C. (2001). Using the team-learning model in a managerial accounting class: An experiment in cooperative learning. Issues in Accounting Education, 16(4), 549–567). This study investigates whether instruc- tor-formed heterogeneous groups produce a more effective CL environment than student self- selected groups by measuring individual academic performance and perceptions. Results indicate the presence of a treatment interaction, implying that the best group composition may not be the same for all students. In some circumstances, higher ability …

A Review Of Bankruptcy Prediction Studies: 1930-Present, Jodi L. Gissel, Don E. Giacomino, Michael D. Akers

Accounting Faculty Research and Publications

One of the most well-known bankruptcy prediction models was developed by Altman [1968] using multivariate discriminant analysis. Since Altman's model, a multitude of bankruptcy prediction models have flooded the literature. The primary goal of this paper is to summarize and analyze existing research on bankruptcy prediction studies in order to facilitate more productive future research in this area. This paper traces the literature on bankruptcy prediction from the 1930's, when studies focused on the use of simple ratio analysis to predict future bankruptcy, to present. The authors discuss how bankruptcy prediction studies have evolved, highlighting the different methods, number and …

Organizational Legitimacy And The Strategic Use Of Accounting Information: Three Studies Related To Social And Environmental Dis, Charles Cho

Electronic Theses and Dissertations

This dissertation consists of three separate, but inter-related, studies overarching a common theme labeled "the role played by social and environmental accounting disclosures using different methodologies and framed within legitimacy theory." The first study investigates the use of different language techniques in social and environmental disclosures (SED) and tests whether the impression management hypothesis holds when disclosures are measured as such. The second study extends the "legitimacy on the Internet" arguments of Patten and Crampton (2004) by examining the content and presentation of corporate website environmental disclosure in relation to firm environmental performance of four size-matched sample groups constructed based …

Finance And Accounting Outsourcing: Three Studies Related To The Ethical And Economic Dimensions Of Accounting Outsourcing, Renu V. Desai

Electronic Theses and Dissertations

This dissertation evaluates the economic and ethical considerations underlying the outsourcing of professional services such as finance and accounting. The dissertation is comprised of three separate, but related studies. The first study explores the adequacy of the disclosure rules recommended in the revised ethics rulings regarding disclosure of outsourcing relationships and the resulting ethical and economic repercussions for both, the AICPA members and their clients. The second study analyzes the disclosure rules recommended in the AICPA ethics rulings regarding disclosure of outsourcing relationships from an ethical standpoint. The third study adopts the perspective of the third party service provider. The …

Change In The Indian Accounting Profession: Three Studies Related To The Entry Of The Big Four Accounting Firms In India, Vikram G. Desai

Electronic Theses and Dissertations

This dissertation focuses on the globalization of audit markets. In particular, this dissertation is studying the entry of the Big Four accounting firms into India post-economic and political reforms of the early 1990s. The dissertation is comprised of three separate, but related studies. Each study appeals to prior research in accounting and related disciplines to examine the entry of the Big Four accounting firms in India. The first study appeals to audit market and economic research on incumbent pricing to examine ways in which local accounting firms in India adapted to the competition introduced by the Big Four accounting firms. …

Sarbanes-Oxley - From Idea To Implementation: A Look At The Impact On Public Companies, Stephanie Lynn Johnson

Honors Program Theses

While the new requirements of the Sarbanes-Oxley Act might seem like an excellent step towards improving the honesty, integrity, and reputation of the corporate accounting world, the actual implementation of these regulations is proving to be quite a headache for public companies and their auditors. Congress developed new rules for publicly held companies, but they failed to provide any guidelines or best practices for companies to follow in the compliance process. In addition, the costs of implementing the various provisions of SOX are adding up to be much higher than originally anticipated, creating a burden for smaller public companies. This …

An Empirical Investigation Of The Role Of The Accountant In The Implementation Of An Integrated System: A Case Study In Cork County Council., Julie Griffin

Theses

The last decade has been a lime of continuous rapid change in the business environment. To survive in this environment, organisations have had to become more competitive and customer focussed. The promised benefits of integrated systems made their implementation a popular attempt at achieving success in the private sector. The implementation process for, and the benefits of integrated systems in the private sector are well documented.

Integrated systems are still a relatively new phenomenon in the public sector. The researcher was working, as an accountant, in Cork County Council, when it was tendering for and implementing a new integrated system. …