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Full-Text Articles in Accounting

Evidence On The Relationship Between Takaful Insurance And Fundamental Perception Of Islamic Principles, Ramin Cooper Maysami, John Joseph Williams Aug 2006

Evidence On The Relationship Between Takaful Insurance And Fundamental Perception Of Islamic Principles, Ramin Cooper Maysami, John Joseph Williams

Research Collection School Of Accountancy

One of the complexities overarching the concept of Islamic insurance is anchored in the belief system pertaining to fundamental Islamic Law, while another is embedded in the role of profit within the takaful contract. The purpose of this study is to empirically explore the association between the awareness of the existence of Islamic insurance (takaful) and religious perceptions of this financial service.

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The Convergence Of Accounting Standards Or The Next Revolutionary Change In The Accounting Industry, Mariya Smantser Aug 2006

The Convergence Of Accounting Standards Or The Next Revolutionary Change In The Accounting Industry, Mariya Smantser

Honors College Theses

In the past five years the accounting industry has undergone major transformations. A wave of corporate scandals that began with Enron shook accounting's foundations, and led to passage of the Sarbanes Oxley Act of 2003. As the industry is absorbing and implementing the new requirements of the Sarbanes Oxley Act, it has yet another development on the horizon -- the pressure of convergence of accounting standards between the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB). Marie Kling, senior manager in PWC, summarizes the current situation: "The train heading towards global GAAP has left the station, …

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A Course In Forensic Accounting, Yelena Kleyman Aug 2006

A Course In Forensic Accounting, Yelena Kleyman

Honors College Theses

The origins of the accounting profession are rooted deep into history. The basic concepts of accounting were changing as years and centuries passed by. Nonetheless, a concept exists which did not experience major modifications over time -- fraud. Fraud existed centuries ago, as well as it exists today, and unfortunately, may exist years from now. However, in recent years forensic accounting has been expanding in order to change this pattern. This discipline created a new branch in the accounting profession, generating a growing demand for forensic accountants. Forensic accounting is currently taught in many American universities; however, Pace University is …

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Culture Effects In The Ethical Decision-Making Process Of Latin American Accountants, Silvia Lopez Palau Aug 2006

Culture Effects In The Ethical Decision-Making Process Of Latin American Accountants, Silvia Lopez Palau

Theses and Dissertations - UTB/UTPA

Despite the amount of accounting ethics research conducted over many years, two significant problems remain unsolved. First, there is a need to create accurate measurement instruments capable of predicting behavior within a theoretical framework of ethical decision-making. Second, it is important to develop ways to make measurements appropriate for application in other cultures or countries. Thus, the purpose of this study is twofold. The first objective is to develop a scale to measure the ethical evaluations, judgments, and intentions of Latin American accountants. The second goal is to determine the effects of national culture and gender on the results posited …

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The Association Between Audit Quality And Abnormal Audit Fees, Jong-Hag Choi, Jeong-Bon Kim, Yoonseok Zang Aug 2006

The Association Between Audit Quality And Abnormal Audit Fees, Jong-Hag Choi, Jeong-Bon Kim, Yoonseok Zang

Research Collection School Of Accountancy

Using a sample of 9,820 firm-year observations over the 2000-2003 period, this paper examines whether, and how, audit quality proxied by unsigned discretionary accruals is associated with abnormal audit fees, i.e., actual audit fees in excess of expected, normal audit fees. The results of various regressions reveal that the association between the two is insignificant for the full sample, significantly positive for the subsample of clients with positive abnormal fees, and insignificantly negative for the subsample of clients with negative abnormal fees. The above results suggest that auditors’ incentives to compromise audit quality differ systematically for more profitable clients (with …

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Comment Letters On Proposed Statement On Auditing Standards : Omnibus--2006, July 25,2006, American Institute Of Certified Public Accountants. Auditing Standards Board Jul 2006

Comment Letters On Proposed Statement On Auditing Standards : Omnibus--2006, July 25,2006, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Planner, Volume 21, Number 4, July-August 2006, American Institute Of Certified Public Accountants (Aicpa) Jul 2006

Planner, Volume 21, Number 4, July-August 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Acsec Update, Volume 10, Number 3 Summer 2006, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jul 2006

Acsec Update, Volume 10, Number 3 Summer 2006, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Newsletters

No abstract provided.

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Infotech Update, Volume 15, Number 4, July/August 2006, American Institute Of Certified Public Accountants. Information Technology Section Jul 2006

Infotech Update, Volume 15, Number 4, July/August 2006, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.

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A Test Of The Loan Prohibition Of The Sarbanes-Oxley Act: Are Firms That Grant Loans To Executives More Likely To Misstate Their Financial Results?, Charles Cullinan, Hui Du, Gail B. Wright Jul 2006

A Test Of The Loan Prohibition Of The Sarbanes-Oxley Act: Are Firms That Grant Loans To Executives More Likely To Misstate Their Financial Results?, Charles Cullinan, Hui Du, Gail B. Wright

Accounting Department Faculty Journal Articles

The Sarbanes-Oxley Act of 2002 was designed to improve the accuracy and reliability of financial reporting and prohibits public companies from granting loans to executives. Without considering the effects of executive loans on financial reporting, some researchers have questioned the appropriateness of the Act’s loan prohibition [Kahle, K., Shastri, K., 2004. Executive loans. Journal of Financial and Quantitative Analysis 39 (4), 791–811; Henderson, M., Spindler, J., 2005. Corporate Heroin: A defense of perks, executive loans, and conspicuous consumption. The Georgetown Law Journal 93 (6)]. We examine whether executive loans are associated with financial misstatements. We find a significant association between …

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Sox Goes To College, Craig Piotrowki, Robert Yahr Jul 2006

Sox Goes To College, Craig Piotrowki, Robert Yahr

Accounting Faculty Research and Publications

No abstract provided.

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Winter Wine Tourists In Canada's Niagara Region, Carmen W. Cullen, Eugene Kaciak, Linda Bramble, Barry Wright, Alfred E. Seaman, John Joseph Williams Jul 2006

Winter Wine Tourists In Canada's Niagara Region, Carmen W. Cullen, Eugene Kaciak, Linda Bramble, Barry Wright, Alfred E. Seaman, John Joseph Williams

Research Collection School Of Accountancy

This paper represents the first stage in a multi-seasonal investigation of peak, off-peak and shoulder season winery tourists in Canada’s Niagara region. The goal of the study reported here is to better understand the off-peak winery tourist – that strange creature who chooses to visit a winery in the dead of Canadian winter. Who are these people?

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The Ethics Of Managing Short-Term Earnings: Business Managers And Business Students Rate Earnings Management Practices – Implications For Academia, Don E. Giacomino, Jodi L. Gissel, Michael D. Akers Jul 2006

The Ethics Of Managing Short-Term Earnings: Business Managers And Business Students Rate Earnings Management Practices – Implications For Academia, Don E. Giacomino, Jodi L. Gissel, Michael D. Akers

Accounting Faculty Research and Publications

In 1990, Bruns and Merchant surveyed the readership of the Harvard Business Review (HBR). Their survey asked HBR readers to rate the acceptability of earnings management practices. Prior to that study, researchers and accounting practitioners paid little attention to the morality of short-term earnings management. However, in the wake of highly publicized financial frauds and failures, the profession and academic journals have emphasized the importance of the concepts of earnings quality and earnings management. The Bruns and Merchant survey provided 13 earnings management situations and asked the HBR readers to rate the acceptability of those practices. In this study, we …

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Summer Accounting Program At Iwu For Inner City Students, Leslie Boelter Jun 2006

Summer Accounting Program At Iwu For Inner City Students, Leslie Boelter

News and Events (Discontinued Series)

No abstract provided.

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Practicing Cpa, Vol. 30 No. 4, June 2006, American Institute Of Certified Public Accountants (Aicpa) Jun 2006

Practicing Cpa, Vol. 30 No. 4, June 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Aicpa Business And Industry Economic Outlook Survey, June 2006: Summary Of Survey Results, American Institute Of Certified Public Accountants (Aicpa) Jun 2006

Aicpa Business And Industry Economic Outlook Survey, June 2006: Summary Of Survey Results, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

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Aicpa Technical Practice Aids, As Of June 1, 2006, Volume 2, American Institute Of Certified Public Accountants (Aicpa) Jun 2006

Aicpa Technical Practice Aids, As Of June 1, 2006, Volume 2, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

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Aicpa Technical Practice Aids, As Of June 1, 2006, Volume 1, American Institute Of Certified Public Accountants (Aicpa) Jun 2006

Aicpa Technical Practice Aids, As Of June 1, 2006, Volume 1, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

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What Is Fraud And Who Is Responsible?, Michael D. Akers, Jodi L. Gissel Jun 2006

What Is Fraud And Who Is Responsible?, Michael D. Akers, Jodi L. Gissel

Accounting Faculty Research and Publications

Research shows that fraudulent activity affecting the financial statements is more prevalent than ever despite the increased attention devoted to the prevention and detection of fraud by companies and professional accountants. Fraud is a critical issue for preparers and users of financial statements, as well as auditors. Each group’s association and involvement with the financial statements is from a slightly different perspective. Even though all individuals in the financial reporting process share the responsibility for the integrity of the financial statements, different perspectives of fraud can and do affect each group’s interpretation of fraudulent activity and responsibility for the prevention …

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Aicpa Names Recipients Of 2005 Public Service Award: Ralph Bender Of Louisiana And Kraftcpas Of Tennessee Are Honored For Community Service, American Institute Of Certified Public Accountants (Aicpa) May 2006

Aicpa Names Recipients Of 2005 Public Service Award: Ralph Bender Of Louisiana And Kraftcpas Of Tennessee Are Honored For Community Service, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

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Karen Pincus Earns 2006 Aicpa Distinguished Achievement In Accounting Education Award., American Institute Of Certified Public Accountants (Aicpa) May 2006

Karen Pincus Earns 2006 Aicpa Distinguished Achievement In Accounting Education Award., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

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Spring Meeting Of Council, May 21 - May 23, 2006, Volume 1, The Grand America, Salt Lake City, Utah, American Institute Of Certified Public Accountants (Aicpa) May 2006

Spring Meeting Of Council, May 21 - May 23, 2006, Volume 1, The Grand America, Salt Lake City, Utah, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Spring Meeting Of Council, May 21 - May 23, 2006, Volume 2, The Grand America, Salt Lake City, Utah, American Institute Of Certified Public Accountants (Aicpa) May 2006

Spring Meeting Of Council, May 21 - May 23, 2006, Volume 2, The Grand America, Salt Lake City, Utah, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Spring Meeting Of Council, May 21-23, 2006, The Grand America Hotel, Salt Lake City, Utah, Minutes Of Meeting, American Institute Of Certified Public Accountants (Aicpa) May 2006

Spring Meeting Of Council, May 21-23, 2006, The Grand America Hotel, Salt Lake City, Utah, Minutes Of Meeting, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Comment Letter On The Proposed Statement Of Financial Accounting Standards, Employers' Accounting For Defined Benefit Pension And Other Postretirement Plans, An Amendment Of Fasb Statements No. 87, 88, 106, And 132(R)., Ben Neuhausen, Steven Lilien, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Pensions Task Force May 2006

Comment Letter On The Proposed Statement Of Financial Accounting Standards, Employers' Accounting For Defined Benefit Pension And Other Postretirement Plans, An Amendment Of Fasb Statements No. 87, 88, 106, And 132(R)., Ben Neuhausen, Steven Lilien, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Pensions Task Force

Guides, Handbooks and Manuals

No abstract provided.

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Aicpa Board/Council Briefing Synopsis, Updated As Of May 15, 2006, American Institute Of Certified Public Accountants (Aicpa) May 2006

Aicpa Board/Council Briefing Synopsis, Updated As Of May 15, 2006, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Aicpa Forms Special Committee To Find Solutions To Obstacles Blocking Interstate Practice By Cpas., American Institute Of Certified Public Accountants (Aicpa) May 2006

Aicpa Forms Special Committee To Find Solutions To Obstacles Blocking Interstate Practice By Cpas., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

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The Incorporation Of A Management Accounting Concentration Into An Undergraduate Accounting Curriculum, Loreal R. Griffin May 2006

The Incorporation Of A Management Accounting Concentration Into An Undergraduate Accounting Curriculum, Loreal R. Griffin

Electronic Dissertations and Theses

Recently, there has been a notable increase in the number of accounting graduates entering the management accounting sector of the accounting profession. This increase is so significant that the percentage of accounting graduates pursuing careers in management accounting is almost equal to the percentage seeking employment in public accounting. Despite this trend, however, most undergraduate programs are geared toward preparing students for careers in public accounting. So that undergraduate accounting students are better prepared for careers as management accountants, this study recommends that a management accounting concentration be incorporated into undergraduate accounting curricula. Courses for this concentration were developed following …

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How To Use The Changing Components Of The Corporate Annual Report, Deborah S. Archambeault, John G. Fulmer Jr., Richard A. Turpin May 2006

How To Use The Changing Components Of The Corporate Annual Report, Deborah S. Archambeault, John G. Fulmer Jr., Richard A. Turpin

Accounting Faculty Publications

The amount of information required in a corporate annual report continues to increase. Most recently, additional reporting requirements brought about by the Sarbanes-Oxley Act of 2002 (SOA), the Public Company Accounting Oversight Board (PCAOB) and the Securities and Exchange Commission (SEC) increase the number of component reports that must be included in the annual report package. Lenders need to be familiar with the additional information that these new components provide. Therefore, this article summarizes the required component reports, discusses the information conveyed in each report and gives some examples of the types of significant new information that can be obtained.

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Infotech Update, Volume 15, Number 3, May/June 2006, American Institute Of Certified Public Accountants. Information Technology Section May 2006

Infotech Update, Volume 15, Number 3, May/June 2006, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.

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