Accounting Commons^™

Auditing Standards Board (Asb) Meeting, October 17-18, 2006, New York, Ny; Asb Highlights October 2006, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Weighing The Public Interest, Jodi L. Gissel, Don E. Giacomino, Michael D. Akers

Accounting Faculty Research and Publications

In 1981, the AICPA addressed the issue of going concern status through SAS 34, The Auditor's Considerations When a Question Arises About an Entity's Continued Existence. In 1988, the AICPA issued SAS 59, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, which remains the authoritative guidance. To determine if additional guidance on the topic of going concern is provided by accounting organizations, the authors contacted the AICPA and the state CPA societies. The authors found that none of these organizations provide additional literature or guidance in this area. Several individuals have criticized the current literature …

Accounting Restatements: Are They Always Bad News For Investors?, Dan Segal, Jeffrey L. Callen, Joshua Livnat

Research Collection School Of Accountancy

This study investigates a large sample of financial statement restatements over the period 1986-2001, and compares restatements caused by changes in accounting principles to those caused by errors. Typically, investors perceive restatements as negative signals due to three potential reasons: (a) the restatement indicates problems with the accounting system that may be manifestations of broader operational (and managerial) problems, (b) the restatement causes downward revisions in future cash flows expectations, and (c) the restatement indicates managerial attempts to cover up income decline through “cooking the books.” We provide evidence that market reactions to restatements due to errors are generally negative. …

Sec Regulation Of Corporate 10k Filing Dates: The Effect On Earnings Management And Market Recognition, Robert W. Russ

Theses and Dissertations

In November 2002, the Securities and Exchange Commission released a final ruling regarding a filing requirement change. The proposed requiredment change was for domestic companies to file annual and quarterly reports within 60 and 30 days, respectfully. This requirement was recommended for companies with a market value of at least $75 million and would reduce by 30 days the time allowed to file these reports. The Wall Street Journal article announcing this proposal stated the change was an effort to address some of the problems arising from accounting scandals such as the Enron scandal of 2001. A potential added benefit …

An Investigation Of The Impact Of Corporate Governance On Decision To Expense Employee Stock Options, Ling Jiang

Theses and Dissertations

Corporations have the choice of expensing (using the fair value method), or non-expensing (using the intrinsic value method and provide pro forma disclosure in financial statement footnotes) of employee stock options. The current study examines how corporate governance factors affect such choices. Prior studies (Xie et al. 2003; Klein 2002; Peasnell et al. 2000) have indicated that certain corporate governance factors have an impact on corporate accounting behavior, including earnings management. Based on the assumption that expensing employee stock options is a good practice of accounting that improves earnings quality, it is hypothesized that these corporate governance factors would affect …

Cpa Profession : Opportunities, Responsibilities, And Services, Stephen R. Moehrle, Gary John Previts, Jennifer A. Reynolds-Moerhle

Guides, Handbooks and Manuals

No abstract provided.

Accountant's Business Manual, 2006, Volume 2, William H. Behrenfeld, Andrew R. Biebl, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

From The Accounting Hall Of Fame, Thomas J. Burns Series In Accounting History, Anonymous

Accounting Hall of Fame Brochures

No abstract provided.

Tax Practice Guides And Checklists 2006, American Institute Of Certified Public Accountants. Tax Division

Guides, Handbooks and Manuals

No abstract provided.

Guide To Fraud In Governmental And Not-For-Profit Environments, Lynda M. Dennis

Guides, Handbooks and Manuals

No abstract provided.

Analytical Procedures, With Conforming Changes As Of May 1, 2006; 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.

Analyzing Financial Ratios; Aicpa Practice Aid Series 06-3, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section

Association Sections, Divisions, Boards, Teams

No abstract provided.

Aicpa Board/Council Briefing Synopsis, Updated As January 1, 2006, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Fall Meeting Of Council, 2006, Wynn Las Vegas Resort, Las Vegas, Nevada, Minutes Of Meeting, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb) Meeting, January 10-12, 2006, La Jolla, Ca; Asb Highlights January 2006, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb) Meeting, April 25-27, 2006, Atlanta, Ga; Asb Highlights April 2006, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb) Meeting, August 22-23, 2006, Denver, Co; Asb Highlights August 2006, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb) Meeting, June 20-22, 2006, Atlanta, Ga; Asb Highlights June 2006, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Internal Control Over Financial Reporting - Guidance For Smaller Public Companies, Volume Iii : Evaluation Tools, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.

Internal Control Over Financial Reporting - Guidance For Smaller Public Companies, Volume Ii : Guidance, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.

Internal Control Over Financial Reporting - Guidance For Smaller Public Companies, Volume I : Executive Summary, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.

Proposed Revisions To Aicpa/Nasba Uniform Accountancy Act, Section 23; Exposure Draft (American Institute Of Certified Public Accountants), 2006, December 11, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy

Association Sections, Divisions, Boards, Teams

No abstract provided.

Investment Companies, With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Investment Companies Guide Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Employee Benefit Plans Industry Developments - 2006; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

The Application Of Model Checking For Securing E-Commerce Transactions, Bonnie Anderson, James V. Hansen, Paul Benjamin Lowry, Scott L. Summers

Faculty Publications

As firms become progressively more dependent on Internet-based information systems, they are increasingly vulnerable to defects in those systems. These defects can lead to errors, undetected fraud, and malicious intrusion. Information system errors can be catastrophic, whether they occur in market transactions, banking, air traffic control, and so forth. Resulting damages can include lost revenue, lost data, lost trust, and increased costs.

Consequently, effective design of e-business processes is essential to avoid defects that can otherwise lead to errors, fraud, and intrusion. Whereas carefully designed e-business protocols can perform effectively within most expected situations, assuring correct processing under all circumstances …

Proposed Statement On Standards For Tax Services; Quality Control; Exposure Draft (American Institute Of Certified Public Accountants), 2005, December 30, American Institute Of Certified Public Accountants. Tax Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Aicpa Urges Irs To Eliminate Scedule D Reporting Burden, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Aicpa Supports Bill To Clarify State Tax Treatment Of Nonqualified Deferred Comp, American Institute Of Certified Public Accountants. Tax Section

Guides, Handbooks and Manuals

No abstract provided.

Investors Deserve Solutions, Aicpa Chair Affirms., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Edmund L. Jenkins, Former Fasb Chair, Receives Aicpa Special Recognition Award., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.