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Articles 10501 - 10530 of 40108
Full-Text Articles in Accounting
Employee Retention Guide, American Institute Of Certified Public Accountants. Work/Life & Women's Initiatives. Executive Committee
Employee Retention Guide, American Institute Of Certified Public Accountants. Work/Life & Women's Initiatives. Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Audit And Accounting Manual As Of July 1, 2007 : Nonauthoritative Technical Practice Aid, Kenneth R. Biser, Christopher Cole, Kristy L. Illuzzi, Lori L. Pombo, American Institute Of Certified Public Accountants. Accounting And Auditing Publications
Aicpa Audit And Accounting Manual As Of July 1, 2007 : Nonauthoritative Technical Practice Aid, Kenneth R. Biser, Christopher Cole, Kristy L. Illuzzi, Lori L. Pombo, American Institute Of Certified Public Accountants. Accounting And Auditing Publications
Guides, Handbooks and Manuals
No abstract provided.
Auditing Standards Board (Asb) Meeting, August 14-16, 2007, Minneapolis, Mn, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, August 14-16, 2007, Minneapolis, Mn, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, March 14, 2007, Conference Call; Asb Highlights March 2007, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, March 14, 2007, Conference Call; Asb Highlights March 2007, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, May 15-17, 2007, New York, Ny, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, May 15-17, 2007, New York, Ny, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, January 9-11, 2007, Houston, Tx; Asb Highlights January 2007, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, January 9-11, 2007, Houston, Tx; Asb Highlights January 2007, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, October 23-24, 2007, Las Vegas, Nv, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, October 23-24, 2007, Las Vegas, Nv, American Institute Of Certified Public Accountants. Auditing Standards Board
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.
The Consideration Of Fraud In A Financial Statement Audit: Some Study Questions, Eddie Metrejean, Lou X. Orchard, L. Dwight Sneathen Jr.
The Consideration Of Fraud In A Financial Statement Audit: Some Study Questions, Eddie Metrejean, Lou X. Orchard, L. Dwight Sneathen Jr.
Accountancy: Faculty Publications
In October 2002, the Auditing Standards Board (ASB) issued Statement on Auditing Standards (SAS) No. 99, Consideration of Fraud in a Financial Statement Audit in response to recommendations from the Fraud Task Force. SAS No. 99 is intended to improve auditor performance during audits and to increase the likelihood that the auditors will detect fraudulent financial reporting if any is present. Since fraud awareness is such a major part of any audit, accounting students should be well versed on the content of SAS No. 99. However, not all accounting students read SASs in detail. Then how do accounting educators get …
The Role Of Tax Regulation And Compensation Contracts In The Decision To Voluntarily Expense Employee Stock Options, Walter G. Blacconiere, Marilyn F. Johnson, Melissa F. Lewis-Western
The Role Of Tax Regulation And Compensation Contracts In The Decision To Voluntarily Expense Employee Stock Options, Walter G. Blacconiere, Marilyn F. Johnson, Melissa F. Lewis-Western
Faculty Publications
We show that firms with executive bonuses that qualify for deduction under Internal Revenue Code Section 162(m) were less likely to expense stock option compensation (SOC) in 2002. Additionally, the more likely it is that a qualified firm will incur re-contracting costs, the less likely it is that the firm will expense SOC. CEOs of qualified firms that also expense SOC receive smaller bonuses than CEOs of expensing firms that are not qualified under 162(m), and the lower 162(m) bonuses are not offset by higher SOC. Our results suggest that 162(m) tax incentives are an important determinant of the decision …
Ranking Scholarly Outlets For Information Technology, Barry Lunt, Michael Bailey, Jospeh Ekstrom, C. Richard G. Helps, David A. Wood
Ranking Scholarly Outlets For Information Technology, Barry Lunt, Michael Bailey, Jospeh Ekstrom, C. Richard G. Helps, David A. Wood
Faculty Publications
Many well-established disciplines have a number of outlets for scholarly work, including archival journals, conference proceedings, periodicals, and others. These outlets are commonly known within the discipline, and many have an established reputation and even ranking. Faculty seeking to publish in one of these disciplines, and seeking to advance in rank and tenure status, are well served by knowing the most common scholarly outlets and their rankings. The relatively new discipline of Information Technology does not yet have a well established ranking of scholarly outlets. This paper presents the findings of a survey conducted among the members of the IT …
Internal Audit Sourcing Arrangement And The External Auditor's Reliance Decision, Steven M. Glover, Douglas F. Prawitt, David A. Wood
Internal Audit Sourcing Arrangement And The External Auditor's Reliance Decision, Steven M. Glover, Douglas F. Prawitt, David A. Wood
Faculty Publications
This paper examines the effects of internal audit sourcing arrangement on the external auditor’s reliance decision in the presence of different levels of inherent risk and task subjectivity. We posit that external auditors will rely more on outsourced than in-house internal audit functions (IAFs) and that this difference will be more pronounced when inherent risk is high or when the work performed by internal auditors relates to a subjective task. Participants in the study were 127 external auditors from a Big 4 firm who completed an experimental case in which we manipulated internal audit sourcing, inherent risk, and task subjectivity. …
An Analysis Of The Voluntary Imo Member State Audit Scheme, Kwaku Anthony Afriyie
An Analysis Of The Voluntary Imo Member State Audit Scheme, Kwaku Anthony Afriyie
World Maritime University Dissertations
No abstract provided.
An Analysis Of The Accounting Methods Used By Builders Producing Twenty-Five Or Fewer Homes Per Year, David Andrus
An Analysis Of The Accounting Methods Used By Builders Producing Twenty-Five Or Fewer Homes Per Year, David Andrus
Theses and Dissertations
Accounting plays a crucial role in the success of any business, but it is particularly vital in the construction industry, a complex field that typically requires the coordination of multiple subcontractors and multiple jobs in any given year. Although small-volume home builders make up 70 percent of the membership of the National Association of Home Builders (NAHB), a trade association of the home building industry, little is known about the accounting practices of these builders. This thesis undertook to study the accounting practices of small-volume home builders. Small-volume home builders were defined as those producing 25 homes or fewer in …
What's Ahead For 2007? Knowledge@Wharton Network Surveys The Globe, Knowledge@Smu
What's Ahead For 2007? Knowledge@Wharton Network Surveys The Globe, Knowledge@Smu
Knowledge@SMU
On the financial front, 2006 has been a pretty good year all around. Stock markets in many countries have rallied, energy prices have fallen, inflation is relatively low and growth in GDP ranges from respectable to robust. But the economies of most countries also face a number of threats -- some predictable, some not -- that could derail recent gains in our increasingly connected global markets. What's ahead for 2007 in the U.S., India, Europe, Latin America, China and other parts of the world? We offer a roundup of reports from the Knowledge@Wharton Network, including India Knowledge@Wharton, Universia Knowledge@Wharton and …
Strengthening The Foundations Of The Accountability Profession, Sridhar Ramamoorti, Sam M. Mccall, Relmond P. Van Daniker
Strengthening The Foundations Of The Accountability Profession, Sridhar Ramamoorti, Sam M. Mccall, Relmond P. Van Daniker
Accounting Faculty Publications
Article discusses the conceptual foundations of the accountability profession in government. The role of the Academy for Government Accountability in strengthening the accountability profession and advancing research and education initiatives in government financial management is described. The author suggests that government accountability needs to be about stewardship, transparency, accountability and citizen-centric government.
Practicing Cpa, Vol. 30 No. 10, December 2006, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 30 No. 10, December 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Implication Of Comprehensive Income Disclosure For Future Earnings And Analysts' Forecasts, Jong-Hag Choi, Yoonseok Zang
Implication Of Comprehensive Income Disclosure For Future Earnings And Analysts' Forecasts, Jong-Hag Choi, Yoonseok Zang
Research Collection School Of Accountancy
This paper examines the association of comprehensive income with subsequent period net income as well as analysts’ earnings forecasts. Our results support the notion that comprehensive income is incrementally useful in predicting subsequent period changes in net income. We also document that comprehensive income is associated with analysts’ earnings forecast revisions and forecast errors. The evidence is consistent with analysts’ failure to fully utilize the information disclosed in comprehensive income. The result suggests that analysts revise their year t+1’s forecast downward when comprehensive income is smaller than net income but they do not revise the forecast upward when comprehensive income …
The Association Between Earnings Quality And Regulatory Report Opinions In The Accounting Industry, Tracey Chunqi Zhang, Katherine Gunny
The Association Between Earnings Quality And Regulatory Report Opinions In The Accounting Industry, Tracey Chunqi Zhang, Katherine Gunny
Research Collection School Of Accountancy
We compare the outcome of two different information systems – self regulation versus private sector regulation – in the accounting industry. Under the Sarbanes-Oxley Act, Public Company Accounting Oversight Board (PCAOB) inspections replaced American Institute of Certified Public Accountants (AICPA) peer reviews of auditors. Peer review opinions are useful with respect to decisions about hiring and firing of auditors (Hilary and Lennox, 2005); therefore, the question remains what are the benefits of incurring the cost to replace a selfregulatory system with a private regulatory agency. We examine the usefulness of these two information systems at distinguishing earnings quality at firms …
An Exploratory Look At The Four Addresses On Accounting In The 10th Edition Of John C. Colt's The Science Of Double Entry Bookkeeping, Richard Vangermeersch
An Exploratory Look At The Four Addresses On Accounting In The 10th Edition Of John C. Colt's The Science Of Double Entry Bookkeeping, Richard Vangermeersch
Special Collections (Miscellaneous)
Four public addresses , written by convicted murder John C. Colt from about 1836 to 1841 have not been noted in the accounting history literature. This paper explores the importance of these addresses compiled in the 10th edition of The Science of double entry book keeping and brings them into current literature.
"A Lean Accounting Curriculum", Jake Lewis
"A Lean Accounting Curriculum", Jake Lewis
Undergraduate Honors Capstone Projects
This paper is written as a part of my honors thesis. My objective for my thesis was to develop a curriculum to be used in the classroom here at Utah State University, on the subject of lean accounting. This curriculum includes a set of lecture slides, selection of an assigned textbook, a case study assignment, and a DVD. Also compiled were several other optional materials that may be used as supplements to the aforementioned set of materials or as a means to briefly cover lean accounting in another course if so desired. This paper contains a brief summary of lean …
Escalation And De-Escalation Of Commitment To Information Systems Projects: Insights From An Approach-Avoidance Process Model, Gary Pan, Shan Ling Pan
Escalation And De-Escalation Of Commitment To Information Systems Projects: Insights From An Approach-Avoidance Process Model, Gary Pan, Shan Ling Pan
Research Collection School Of Accountancy
We view escalation and de-escalation of commitment as processes involving recurring instances of approach-avoidance conflict. This paper outlines an approach-avoidance process model for describing and analyzing escalation and de-escalation of commitment in information systems projects. In the model, the sequential mapping of project events is integrated with a model of approach-avoidance conflict that identifies periods of gradual evolution at two separate levels of social analysis (project and work) that are punctuated by sudden, revolutionary periods of rapid change. By conceiving the processes of commitment escalation and de-escalation as sequences of events involving approach-avoidance conflicts, researchers may develop a deeper understanding …
Insider Trading And Voluntary Disclosures, Qiang Cheng, Kin Lo
Insider Trading And Voluntary Disclosures, Qiang Cheng, Kin Lo
Research Collection School Of Accountancy
We hypothesize that insiders strategically choose disclosure policies and the timing of their equity trades to maximize trading profits, subject to the litigation costs associated with disclosure and insider trading. Accounting for endogeneity between disclosures and trading, we find that when managers plan to purchase shares, they increase the number of bad news forecasts to reduce the purchase price. In addition, this relation is stronger for trades initiated by chief executive officers than for those initiated by other executives. Confirming this strategic behavior, we find that managers successfully time their trades around bad news forecasts, buying fewer shares beforehand and …
Members In Education, November 2006, American Institute Of Certified Public Accountants (Aicpa)
Members In Education, November 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Infotech Update, Volume 15, Number 6, November/December 2006, American Institute Of Certified Public Accountants. Information Technology Section
Infotech Update, Volume 15, Number 6, November/December 2006, American Institute Of Certified Public Accountants. Information Technology Section
Newsletters
No abstract provided.
Planner, Volume 21, Number 6, November-December 2006, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 21, Number 6, November-December 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 30 No. 9, November 2006, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 30 No. 9, November 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Business And Industry, November 2006, American Institute Of Certified Public Accountants (Aicpa)
Members In Business And Industry, November 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Large Public Accounting Firms, November 2006, American Institute Of Certified Public Accountants (Aicpa)
Members In Large Public Accounting Firms, November 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Small Local Public Accounting Firms, November 2006, American Institute Of Certified Public Accountants (Aicpa)
Members In Small Local Public Accounting Firms, November 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.