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Articles 10771 - 10800 of 40108
Full-Text Articles in Accounting
Tpa 1400.29: Consolidated Versus Combined Financial Statements Under Fasb Interpretation No. 46(R), Consolidation Of Variable Interest Entities, American Institute Of Certified Public Accountants (Aicpa)
Tpa 1400.29: Consolidated Versus Combined Financial Statements Under Fasb Interpretation No. 46(R), Consolidation Of Variable Interest Entities, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Alternative Investments - Audit Considerations: A Practice Aid For Auditors., American Institute Of Certified Public Accountants. Alternative Investment Task Force
Alternative Investments - Audit Considerations: A Practice Aid For Auditors., American Institute Of Certified Public Accountants. Alternative Investment Task Force
Guides, Handbooks and Manuals
No abstract provided.
Aicpa/Accountemps Student Scholarship Awards, American Institute Of Certified Public Accountants (Aicpa)
Aicpa/Accountemps Student Scholarship Awards, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
2004-2005 Aicpa/Accountemps Scholarship Winners, American Institute Of Certified Public Accountants (Aicpa)
2004-2005 Aicpa/Accountemps Scholarship Winners, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
2003-2004 Aicpa/Accountemps Scholarship Winners, American Institute Of Certified Public Accountants (Aicpa)
2003-2004 Aicpa/Accountemps Scholarship Winners, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
How Sales Executives Can Avoid Accounting Fraud Allegations, Mark S. Beasley, Dana R. Hermanson
How Sales Executives Can Avoid Accounting Fraud Allegations, Mark S. Beasley, Dana R. Hermanson
Faculty Articles
Is accounting fraud only a concern for CEOs and financial executives? This article discusses recent cases in which the Securities and Exchange Commission (SEC) charged Sales Vice Presidents for their role in accounting fraud. The authors offer suggestions to help sales executives steer clear of accounting fraud allegations.
Using The Fasb's Qualitative Characteristics In Earnings Quality Measures, Abhijit Barua
Using The Fasb's Qualitative Characteristics In Earnings Quality Measures, Abhijit Barua
LSU Doctoral Dissertations
In this study, I develop a measure of earnings quality by using qualitative characteristics of financial statement information specified in the Statement of Financial Accounting Concepts (SFAC) No. 2 (FASB 1980). I derive a summary measure of earnings quality by applying factor analysis on fifteen variables representing different components of two primary dimensions of earnings quality: relevance and reliability. I then test the validity of the earnings quality construct by examining whether the construct reflects decision usefulness that is operationalized in two ways: value relevance and cost of capital analyses. I provide empirical evidence suggesting that the earnings quality construct …
Do Accruals Exacerbate Information Asymmetry In The Market?, Sonia Wasan
Do Accruals Exacerbate Information Asymmetry In The Market?, Sonia Wasan
LSU Doctoral Dissertations
A considerable body of evidence, both archival and experimental, suggests that accounting accruals are heterogeneously interpreted by investors. In this study, I examine whether the information asymmetry among investors arising from this heterogeneous interpretation, implied in these empirical results, affects transactions costs in the form of the bid-ask spread and its adverse selection component. I examine this impact both, in general, for all trading activity occurring for a firm over a continuous flow of information during the year and around the first release of accrual information for each quarter. The results of the study provide empirical evidence of a positive …
Independence Compliance : Checklists And Tools For Complying With Aicpa And Gao Independence Requirements;, Catherine R. Allen, Karin Glupe, Robert Durak
Independence Compliance : Checklists And Tools For Complying With Aicpa And Gao Independence Requirements;, Catherine R. Allen, Karin Glupe, Robert Durak
Guides, Handbooks and Manuals
No abstract provided.
Independence Compliance : Checklists And Tools For Complying With Aicpa, Sec, And Pcaob Independence Requirements;, Catherine R. Allen, Karin Glupe, Robert Durak
Independence Compliance : Checklists And Tools For Complying With Aicpa, Sec, And Pcaob Independence Requirements;, Catherine R. Allen, Karin Glupe, Robert Durak
Guides, Handbooks and Manuals
No abstract provided.
Member Guide, American Institute Of Certified Public Accountants (Aicpa)
Member Guide, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Iso 9001: Quality Management System Manual, Revision L, 2005-2006 Edition, American Institute Of Certified Public Accountants (Aicpa)
Iso 9001: Quality Management System Manual, Revision L, 2005-2006 Edition, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Accountant's Business Manual, 2006, Volume 1, William H. Behrenfeld, Andrew R. Biebl, American Institute Of Certified Public Accountants (Aicpa)
Accountant's Business Manual, 2006, Volume 1, William H. Behrenfeld, Andrew R. Biebl, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Calculating Lost Profits; Practice Aid 06-4, Richard A. Pollack, American Institute Of Certified Public Accountants. Business Valuation And Forensic And Litigation Services Section
Calculating Lost Profits; Practice Aid 06-4, Richard A. Pollack, American Institute Of Certified Public Accountants. Business Valuation And Forensic And Litigation Services Section
Guides, Handbooks and Manuals
No abstract provided.
Preparing Financial Models; Aicpa Practice Aid Series 06-2, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Preparing Financial Models; Aicpa Practice Aid Series 06-2, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Guides, Handbooks and Manuals
No abstract provided.
The Impact Of A Simulation Exercise In The Intermediate Financial Accounting Course, Anne Rich, Karen Cascini
The Impact Of A Simulation Exercise In The Intermediate Financial Accounting Course, Anne Rich, Karen Cascini
WCBT Faculty Publications
This paper presents the results of a simulation exercise included in the intermediate financial accounting course and discusses its impact on college-level students. The objectives of this study are to assess the impact of using a simulation exercise to improve students’ mastery of cash flow reports, as well as to assess their ability to synthesize data and draw conclusions about the liquidity and solvency of a company. Students who were required to perform analysis prior to taking the exam did better overall on generating a cash flow statement as well as evaluating both the liquidity and solvency of a company.
Individual Cognition And Dual-Task Interference In Group Support Systems, William G. Heninger, Alan R. Dennis, Kelly Mcnamara Hilmer
Individual Cognition And Dual-Task Interference In Group Support Systems, William G. Heninger, Alan R. Dennis, Kelly Mcnamara Hilmer
Faculty Publications
Previous research shows that synchronous text discussion through group support systems (GSS) can improve the exchange of information within teams, but this improved information exchange usually does not improve decisions because participants fail to process the new information they receive. This study examined one potential cause for this failure: Dual-task interference caused by the need to concurrently process new information from others while also contributing one's own information to the discussion. Although prior research argues that dual-task interference should be minimal, we found that it significantly reduced participants' information processing and led to lower decision quality. The effect sizes were …
Information Pursuit In Financial-Statement Analysis: Effects Of Choice, Effort, And Disaggregation, Mark W. Nelson, William B. Tayler
Information Pursuit In Financial-Statement Analysis: Effects Of Choice, Effort, And Disaggregation, Mark W. Nelson, William B. Tayler
Faculty Publications
Prior research provides evidence that financial-statement users weight information less heavily in judgment when that information is provided in a less accessible format (e.g., information disclosed in a footnote or less important financial statement rather than being recognized on the income statement (Maines and McDaniel 2000)). We provide evidence that, conditional on users performing the analysis necessary to transform the financial statements to appear as if disclosed information had been recognized, users may weight that information more heavily than it would have been if it had been recognized. Our experiments are set in the context of constructive capitalization of operating …
The Effects Of Financial Statement And Informational Complexity On Cash Flow Forecasts, Leslie Hodder, Patrick E. Hopkins, David A. Wood
The Effects Of Financial Statement And Informational Complexity On Cash Flow Forecasts, Leslie Hodder, Patrick E. Hopkins, David A. Wood
Faculty Publications
We characterize the operating-activities section of the indirect-approach statement of cash flows as backwards because it presents reconciling adjustments in a way that is opposite from the intuitively appealing, future-oriented, Conceptual Framework definitions of assets, liabilities and the accruals process. We propose that the reversed-accruals orientation required in the currently mandated indirect-approach statement of cash flows is unnecessarily complex, causing increased cash-flow forecast error and dispersion. We also predict that the mixed pattern (i.e., +/–, –/+) of operating cash flows and operating accruals reported by most companies also impedes investors’ ability to learn the time-series properties of cash flows and …
Publication Records Of Facility Promoted At The Top 75 Accounting Research Programs, Steven M. Glover, Douglas F. Prawitt, David A. Wood
Publication Records Of Facility Promoted At The Top 75 Accounting Research Programs, Steven M. Glover, Douglas F. Prawitt, David A. Wood
Faculty Publications
This paper presents a descriptive analysis of the publication records of faculty promoted from 1995 to 2003 at the top 75 accounting research programs (as ranked by Trieschmann, et al. 2000). The presentation and analyses of these data are designed to be useful to faculty and evaluation committees from a benchmarking and decision-making perspective. From a benchmarking perspective, the results will be useful in helping schools as they develop or refine relevant policies and research expectations. The results may be particularly useful in view of the fact that average accounting faculty publication records differ from the average publication records of …
The Reputational Penalty For Aggressive Accounting: Earnings Restatements And Management Turnover, Hemang Desai, Chris E. Hogan, Michael S. Wilkins
The Reputational Penalty For Aggressive Accounting: Earnings Restatements And Management Turnover, Hemang Desai, Chris E. Hogan, Michael S. Wilkins
School of Business Faculty Research
In this paper we investigate the reputational penalties to managers of firms announcing earnings restatements. More specifically, we examine management turnover and the subsequent re-hiring of displaced managers at firms announcing earnings restatements during 1997 or 1998. In contrast to prior research (Beneish 1999 and Agrawal, Jaffe and Karpoff, 1999), which does not find increased turnover following GAAP violations or revelation of corporate fraud, we find that 60% of restating firms experience a turnover in at least one top manager within 24 months of the restatement compared to only 35% among age-, size- and industry-matched firms. Moreover, 85% of the …
Empirical Evidence On Jurisdictions That Adopt Ifrs, Ole-Kristian Hope, Justin Jin, Tony Kang
Empirical Evidence On Jurisdictions That Adopt Ifrs, Ole-Kristian Hope, Justin Jin, Tony Kang
Research Collection School Of Accountancy
International Financial Reporting Standards (IFRS) have recently been adopted in a number of jurisdictions, including the European Union. Despite the importance of IFRS in the context of global accounting standards harmonization, little is known regarding what institutional factors influence countries' decisions to voluntarily adopt IFRS. This issue is relevant to standard-setters because a better understanding of the motivations for adoption will enable them to promote IFRS more effectively to countries that currently do not employ IFRS. Consistent with bonding theory, we find that countries with weaker investor protection mechanisms are more likely to adopt IFRS. Our evidence also shows that …
Proposed Statement On Standards Of Attestation Engagements : Ssae Hierarchy;Ssae Hierarchy; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 25, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards Of Attestation Engagements : Ssae Hierarchy;Ssae Hierarchy; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 25, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The proposed SSAE: 1. Identifies the body of attest literature. 2. Clarifies the authority of attest publications issued by the AICPA and others. 3. Specifies which attest publications the practitioner must comply with and those he or she should be aware of when conducting an attest engagement. 4. Amends the 11 attestation standards to conform them with the use of terms established in SSAE No. 13, Defining Professional Requirements in Statements on Standards for Attestation Engagements.
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Sept. 8, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Sept. 8, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Consistent with the original proposal issued in September 2005, the proposed interpretation states that independence would not be impaired if a member and the client agree that the unsuccessful party in a lawsuit or alternative dispute resolution (ADR) proceeding between them will pay the legal fees and expenses of the successful party. The proposed interpretation retains the conclusion that an indemnification or limitation of liability provision related to nonattest services performed for an attest client (that is, where the provision relates only to the nonattest services engagement and not the attest engagement) would not impair a member’s independence with respect …
Proposed Statement On Standards For Accounting And Review Services : Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services;Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Dec. 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services;Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Dec. 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
The proposed Statement would amend AR sections 100, 200, 300, and 400. In addition, the following Interpretations are anticipated to be affected: Withdraw Interpretation No. 4, “Discovery of Information After the Date of the Accountant’s Report,†of AR section 100. Amend Interpretation No. 11, “Reporting on Uncertainties†by eliminating the reference to SAS No. 59, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern and incorporating guidance specific to compilation and review engagements. Conform Interpretation No. 15, “Differentiating a Financial Statement Presentation From a Trial Balance,†of AR section 100 by deleting the “typical titles†for …
Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2006, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2006, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
AICPA Professional Standards
No abstract provided.
Proposed Statement On Auditing Standards : The Auditor's Communication With Those Charged With Governance;Auditor's Communication With Those Charged With Governance; Exposure Draft (American Institute Of Certified Public Accountants), 2006, March 10, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Auditor's Communication With Those Charged With Governance;Auditor's Communication With Those Charged With Governance; Exposure Draft (American Institute Of Certified Public Accountants), 2006, March 10, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This exposure draft introduces a proposed Statement on Auditing Standards (SAS) that will replace SAS No. 61, Communication With Audit Committees, as amended. This proposed SAS establishes standards and provides guidance to an auditor on matters to be communicated with those charged with governance.
Proposed Statement On Standards For Attestation Engagements: Reporting On An Entity's Internal Control Over Financial Reporting (To Supersede Chapter 5,"Reporting On An Entity's Internal Control Over Financial Reporting," Of Statement On Standards For Attestation Engagements No. 10, Attestation Standards: Revision And Recodification, As Amended);Reporting On An Entity's Internal Control Over Financial Reporting; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Jan. 19, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards For Attestation Engagements: Reporting On An Entity's Internal Control Over Financial Reporting (To Supersede Chapter 5,"Reporting On An Entity's Internal Control Over Financial Reporting," Of Statement On Standards For Attestation Engagements No. 10, Attestation Standards: Revision And Recodification, As Amended);Reporting On An Entity's Internal Control Over Financial Reporting; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Jan. 19, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This Statement establishes standards and provides guidance to a practitioner reporting on an entity's internal control over financial reporting (or on an assertion thereon)1,2 as of a point in time or for a period.3 Guidance is provided on examining: a. The design and operating effectiveness of an entity's internal control. b. The design and operating effectiveness of the internal control of a component of an entity, for example, an operating division of an entity or its accounts receivable function. (See paragraph 247.) c. The effectiveness of the design of an entity's internal control, including internal control that has not yet …
Proposed Statement On Auditing Standards : Omnibus--2006;Omnibus--2006 ; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 25, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Omnibus--2006;Omnibus--2006 ; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 25, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
1. The proposed SAS Omnibus will amend the general and reporting standards that were not amended by SAS No. 105. The proposed SAS Omnibus will also amend those SASs that quote the 10 standards to conform them with the changes in SAS No. 105 and to the changes proposed in this Statement. 2. The proposed amendment to SAS No. 99, Consideration of Fraud in a Financial Statement Audit, adds a footnote to SAS No. 99 that provides a clear link between the auditor’s consideration of fraud and the auditor’s assessment of risk and the auditor’s procedures in response to those …
Proposed Statement On Standards For Accounting And Review Services: Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2006, December 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services: Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2006, December 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.