Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Taxation (16682)
- Arts and Humanities (2567)
- Feminist, Gender, and Sexuality Studies (2409)
- Women's Studies (2405)
- Business Administration, Management, and Operations (1901)
-
- Social and Behavioral Sciences (1619)
- Finance and Financial Management (1440)
- Economics (1254)
- Corporate Finance (963)
- Finance (660)
- Marketing (658)
- Public Affairs, Public Policy and Public Administration (646)
- Education (629)
- Operations and Supply Chain Management (620)
- Public Administration (582)
- Management Sciences and Quantitative Methods (459)
- Business Analytics (381)
- Business Law, Public Responsibility, and Ethics (374)
- Insurance (373)
- Entrepreneurial and Small Business Operations (366)
- Business and Corporate Communications (328)
- Higher Education (303)
- Human Resources Management (292)
- Technology and Innovation (252)
- Management Information Systems (244)
- International Business (223)
- Organizational Behavior and Theory (208)
- Curriculum and Instruction (180)
- Institution
-
- University of Mississippi (33426)
- Singapore Management University (918)
- Al-Muthanna University (571)
- Brigham Young University (479)
- De La Salle University (302)
-
- Universitas Indonesia (286)
- University of Nebraska - Lincoln (199)
- Western Kentucky University (178)
- Walden University (159)
- Illinois State University (138)
- Universitas Padjadjaran (133)
- University of Arkansas, Fayetteville (131)
- Marquette University (119)
- Kennesaw State University (117)
- MMU Press (113)
- Morehead State University (102)
- Liberty University (79)
- Claremont Colleges (72)
- Louisiana State University (63)
- University of South Florida (63)
- University of Richmond (58)
- Technological University Dublin (57)
- University of Dayton (57)
- Bryant University (56)
- University of New Hampshire (56)
- San Jose State University (50)
- Association of Arab Universities (49)
- University of Texas Rio Grande Valley (47)
- East Tennessee State University (46)
- University of Central Florida (46)
- Keyword
-
- Etc (1695)
- Questions (1200)
- Accounting -- Examinations (1134)
- American Institute of Certified Public Accountants (1094)
- Accounting firms -- Management (889)
-
- Accounting -- Law and Legislation -- Periodicals (883)
- Taxation -- Law and legislation -- United States (808)
- Books -- Reviews (652)
- American Institute of Accountants (620)
- Manuals (605)
- Accounting (484)
- Finance (450)
- Auditing -- Standards -- United States (419)
- Accounting -- Study and teaching (397)
- Accounting -- Periodicals; Tax planning -- Periodicals (382)
- Ross (364)
- Accounting -- Societies (361)
- Etc. (353)
- Accounting -- Bibliography (339)
- Auditing (339)
- Accounting -- Bibliographies (338)
- Accounting -- Vocational guidance (321)
- Income tax -- United States (251)
- Accountants -- Professional ethics (243)
- Accounting -- Law and legislation -- United States -- States (238)
- Financial statements (238)
- Accounting -- Standards -- United States (230)
- American Association of Public Accountants (213)
- American Institute of Certified Public Accountants. Auditing Standards Board; Minutes; Auditing -- Standards --United States (210)
- Taxation -- United States (209)
- Publication Year
- Publication
-
- Journal of Accountancy (6656)
- Newsletters (4307)
- Association Sections, Divisions, Boards, Teams (2860)
- Guides, Handbooks and Manuals (2623)
- Woman C.P.A. (2397)
-
- Tax Adviser (2054)
- Haskins and Sells Publications (1783)
- Industry Guides (AAGs), Risk Alerts, and Checklists (1455)
- Exposure Drafts, Comment Letters, and Statements of Position (1068)
- Accounting Historians Notebook (949)
- Touche Ross Publications (911)
- Accounting Historians Journal (892)
- Research Collection School Of Accountancy (756)
- American Institute of Accountants (671)
- Muthanna Journal of Administrative and Economics Sciences (571)
- AICPA Committees (487)
- AICPA Professional Standards (458)
- Individual and Corporate Publications (442)
- Honors Theses (432)
- Management Services: A Magazine of Planning, Systems, and Controls (412)
- Faculty Publications (402)
- Federal Publications (398)
- AICPA Annual Reports (334)
- DLSU Business & Economics Review (297)
- Publications of Accounting Associations, Societies, and Institutes (243)
- Accounting Hall of Fame Brochures (241)
- Proceedings of the University of Kansas Symposium on Auditing Problems (226)
- Examinations and Study (203)
- Management Adviser (202)
- State Publications (193)
- Publication Type
- File Type
Articles 11311 - 11340 of 40108
Full-Text Articles in Accounting
Guide For Prospective Financial Information With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force
Guide For Prospective Financial Information With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Real Estate Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants
Real Estate Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Student Preferences For Common Or Unique Assignments: Some Early Evidence, Erwin Waldmann, Janek Ratnatunga, Marshall A. Geiger
Student Preferences For Common Or Unique Assignments: Some Early Evidence, Erwin Waldmann, Janek Ratnatunga, Marshall A. Geiger
Accounting Faculty Publications
Accounting assignments and homework exercises that use identical problem material for all students encourage plagiarism. Giving each individual student a unique assignment alleviates this problem, but raises other issues such as the lack of co-operative learning and grading parity. This paper examines students' attitudes towards both common and unique accounting assignments. The results indicate that a large majority of students preferred the unique assignments and perceived getting a high grade on these assignments as more rewarding and reflective of higher learning than similar grades on common assignments. Attitudinal variables for the validity of grading, perceptions regarding plagiarism, and perceptions of …
Investment Companies Industry Developments — 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Investment Companies Industry Developments — 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Issues Papers
No abstract provided.
Interviewing The Client, Michael D. Akers, Robert Yahr
Interviewing The Client, Michael D. Akers, Robert Yahr
Accounting Faculty Research and Publications
This paper examines an assignment where students taking either an introductory auditing students or an accounting communications course interview a client to gain an understanding of internal control and the interview process. Students document the results of the interview in a memorandum. The paper provides detailed information regarding the design and implementation of a portion of the internal control system. The three main objectives of the assignment are 1) to provide students with the opportunity to demonstrate, develop, and enhance their communication skills; 2) to convey a realistic picture of the accounting environment; and 3) to familiarize students with a …
Graduate Student Audit Project, Michael D. Akers, Jodi L. Gissel
Graduate Student Audit Project, Michael D. Akers, Jodi L. Gissel
Accounting Faculty Research and Publications
This paper discusses Marquette University’s graduate student audit project, designed to enhance student learning and retention of auditing procedures and concepts learned in the classroom.
The Public Policy Implications Of Audit Regulation: Three Studies Related To The Passage Of The Sarbanes-Oxley Act Of 2002, Steven Thornburg
The Public Policy Implications Of Audit Regulation: Three Studies Related To The Passage Of The Sarbanes-Oxley Act Of 2002, Steven Thornburg
Electronic Theses and Dissertations
This dissertation documents and evaluates certain financial and non-financial strategies used by the public accounting profession to influence audit regulation during the policy formation period of the Sarbanes-Oxley Act of 2002 (SOX). The dissertation is comprised of three separate, but related studies. Each study uses prior research in accounting and related disciplines to investigate significant aspects the profession's strategies. The first study evaluates the rationality and effectiveness of political action committee (PAC) contributions paid by the accounting profession to members of Congress. The study finds that the accounting profession rationally allocated more PAC contributions to top congressional leaders and to …
Accounting Disclosure At The Organization-Society Interface: A Meta-Theory And Empirical Evidence, Jennifer Ching-Kuan Chen
Accounting Disclosure At The Organization-Society Interface: A Meta-Theory And Empirical Evidence, Jennifer Ching-Kuan Chen
Electronic Theses and Dissertations
This dissertation consists of three studies related to accounting disclosure at the interface of the organization and society. The first study investigates the overlapping perspectives of legitimacy theory, institutional theory, resource dependence theory, and stakeholder theory and integrates these theories into a more cohesive meta-theory of the organization-society interface. The second study examines whether a corporation's charitable contributions represent a corporate social performance strategy or a legitimation strategy. More specifically, study two investigates, from two competing perspectives, how corporate executives rationalize their philanthropic actions. The third study analyzes the relationship between the current tax laws and the fulfillment of corporate …
Adaptive Self-Regulation And Organizational Politics: Investigating The Effects In The Accounting Profession, Sharon Howell
Adaptive Self-Regulation And Organizational Politics: Investigating The Effects In The Accounting Profession, Sharon Howell
Electronic Theses and Dissertations
The purpose of this dissertation is to investigate whether or not perceptions of organizational politics mediate the relationships between accountants' personality and interpersonal traits and their perceptions of a superior's leadership ability and performance. An accountant who has a higher degree of confidence in his or her superior's abilities is more likely to be committed to a given project, resulting in a better project outcome. This benefits the client and ultimately society as a whole. This study contributes to the accounting and psychology literatures because extant research views perceptions of leadership ability and performance from the perspective of the individual …
Sas No. 70 Reports And Employee Benefit Plans; Statement On Auditing Standards, 021, Michael J. Ramos, Linda C. Delahanty
Sas No. 70 Reports And Employee Benefit Plans; Statement On Auditing Standards, 021, Michael J. Ramos, Linda C. Delahanty
Statements on Auditing Standards
No abstract provided.
Communication In The Accounting Profession, Heidi Beth Weiskircher
Communication In The Accounting Profession, Heidi Beth Weiskircher
Honors Program Theses
The accounting profession's desire to enhance entry-level communication skills is evident in a revised Certified Public Accountant examination (CPA exam) and a continued push for a revamped accounting curriculum. This paper will describe the need for effective communication skills in the accounting profession and the efforts of accounting educators and CPA exam designers to improve the communication skills of accountants entering the field. I discuss the possibilities that revised curricula and examination practices could improve the overall abilities of future CPA candidates. However, I argue that the accounting industry must identify itself as a profession of communication to solve the …
The Persistence Of Earnings And Corporate Governance In Ipo Firms, Mary F. Calegari, H. A. Maretno
The Persistence Of Earnings And Corporate Governance In Ipo Firms, Mary F. Calegari, H. A. Maretno
Faculty Publications
In this study, we investigate the earnings persistence in IPO firms by examining the two components of earnings: accruals and cash flows. We also analyze the impact of corporate governance on earnings and the two earnings components. In our comparison of the top and bottom quartiles based on the firms' earnings at the IPO year, we find that although the top quartile firms have a significantly positive accrual component in the IPO year, they eventually have the same negative accrual component of earnings as the bottom quartile firms in the second year after the IPO. In contrast, we find that …
Use Tax Collections, Laura R. Ingraham, K. R. Nunez, L. M. Wright
Use Tax Collections, Laura R. Ingraham, K. R. Nunez, L. M. Wright
Faculty Publications
The article reports on a study which investigated the level of compliance with U.S. state use tax laws and the techniques employed by the states in order to enforce use tax. Most states utilize either of two forms of tax reporting and collection. These are: the introduction of a separate use tax form/return; or the use of a separate line on the state income tax return. It was observed that utilizing a separate line item on the state income tax return might cause a rise in the number of taxpayers.
Incorporating Tax Reform Into Tax Courses, Annette M. Nellen
Incorporating Tax Reform Into Tax Courses, Annette M. Nellen
Faculty Publications
No abstract provided.
Digest Of State Accountancy Laws And State Board Regulations - 2004/05, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy
Digest Of State Accountancy Laws And State Board Regulations - 2004/05, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy
AICPA Annual Reports
No abstract provided.
Sec And Pcaob Alert - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants
Sec And Pcaob Alert - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Business Valuation And Forensic & Litigation Services Specialty Area 2004-2005 Annual Progress Report., American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Business Valuation And Forensic & Litigation Services Specialty Area 2004-2005 Annual Progress Report., American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
AICPA Annual Reports
No abstract provided.
Accounting Trends & Techniques: Not-For-Profit Organizations: Financial Statement Reporting And Disclosure Practices, Richard F. Larkin, Allen L. Fetterman, Lori A. West
Accounting Trends & Techniques: Not-For-Profit Organizations: Financial Statement Reporting And Disclosure Practices, Richard F. Larkin, Allen L. Fetterman, Lori A. West
Accounting Trends and Techniques
No abstract provided.
Personal Financial Statements Guide With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Personal Financial Statements Task Force
Personal Financial Statements Guide With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Personal Financial Statements Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Domestic And Foreign Earnings, Stock Return Variability, And The Impact Of Investor Sophistication, Dan Segal, Jeffrey L. Callen, Ole-Kristian Hope
Domestic And Foreign Earnings, Stock Return Variability, And The Impact Of Investor Sophistication, Dan Segal, Jeffrey L. Callen, Ole-Kristian Hope
Research Collection School Of Accountancy
We examine the importance of foreign earnings relative to domestic earnings for a sample of U.S. multinationals using variance decomposition. Our methodology represents an alternative and complementary approach over the prior literature, which is based on traditional regressions and earnings response coefficients. We document that domestic earnings are more important in explaining the variance of unexpected returns than are foreign earnings and that the relative importance of domestic earnings is a decreasing function of investor sophistication. Last, we classify institutional investors as either short- or long-term oriented following Bushee [1998]. We find that the variance contribution of foreign earnings increases …
Intellectual Capital Performance And Cash-Based Incentive Payments: Impact Of Remuneration Committee And Corporate Governance Features, Jean-Luc Wolfgang Mitchell Van Der Zahn, Inderpal Singh, Alistair Brown
Intellectual Capital Performance And Cash-Based Incentive Payments: Impact Of Remuneration Committee And Corporate Governance Features, Jean-Luc Wolfgang Mitchell Van Der Zahn, Inderpal Singh, Alistair Brown
Research Collection School Of Accountancy
No abstract provided.
Voluntary Decisions On Audit Committee Composition And Expertise And The Influence Of Board Of Director Characteristics: Further Evidence From Singapore, Jean-Luc Wolfgang Mitchell Van Der Zahn, Inderpal Singh
Voluntary Decisions On Audit Committee Composition And Expertise And The Influence Of Board Of Director Characteristics: Further Evidence From Singapore, Jean-Luc Wolfgang Mitchell Van Der Zahn, Inderpal Singh
Research Collection School Of Accountancy
No abstract provided.
What Determines Residual Income?, Qiang Cheng
What Determines Residual Income?, Qiang Cheng
Research Collection School Of Accountancy
This paper investigates the determinants of residual income scaled by book value of equity, i.e., abnormal return on equity (ROE), by analyzing the impact of value-creation (economic rents) and value-recording (conservative accounting) processes on abnormal ROE. I rely on economic theories to characterize economic rents and develop an empirical measure—the conservative accounting factor—to capture the effect of conservative accounting. As expected, industry abnormal ROE increases with industry concentration, industry-level barriers to entry, and industry conservative accounting factors. Also as expected, the difference between firm and industry abnormal ROE increases with market share, firm size, firm-level barriers to entry, and firm …
Equity Incentives And Earnings Management, Qiang Cheng, Terry Warfield
Equity Incentives And Earnings Management, Qiang Cheng, Terry Warfield
Research Collection School Of Accountancy
This paper examines the link between managers' equity incentives—arising from stock-based compensation and stock ownership—and earnings management. We hypothesize that managers with high equity incentives are more likely to sell shares in the future and this motivates these managers to engage in earnings management to increase the value of the shares to be sold. Using stock-based compensation and stock ownership data over the 1993–2000 time period, we document that managers with high equity incentives sell more shares in subsequent periods. As expected, we find that managers with high equity incentives are more likely to report earnings that meet or just …
360 Degrees Of Financial Literacy, American Institute Of Certified Public Accountants (Aicpa)
360 Degrees Of Financial Literacy, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Adviser's Guide To Health Savings Accounts, Gary S. Lesser, Christine L. Keller, Susan D. Diehl
Adviser's Guide To Health Savings Accounts, Gary S. Lesser, Christine L. Keller, Susan D. Diehl
Guides, Handbooks and Manuals
No abstract provided.
Auditing Recipients Of Federal Awards : Practical Guidance For Applying Omb Circular A-133 (With Cd-Rom Practice Aids Included), Venita M. Wood, Maryann Kasica
Auditing Recipients Of Federal Awards : Practical Guidance For Applying Omb Circular A-133 (With Cd-Rom Practice Aids Included), Venita M. Wood, Maryann Kasica
Guides, Handbooks and Manuals
No abstract provided.
Auto Dealership Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants
Auto Dealership Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Asb Meeting Minutes, 2005, April 26-28, American Institute Of Certified Public Accountants. Auditing Standards Board
Asb Meeting Minutes, 2005, April 26-28, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Asb Meeting Minutes, 2005, July 12-14, American Institute Of Certified Public Accountants. Auditing Standards Board
Asb Meeting Minutes, 2005, July 12-14, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.