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Articles 11611 - 11640 of 40108

Full-Text Articles in Accounting

Young Cpas Remain Undaunted By Scandals, Heather M. Hermanson, Mary C. Hill, Susan H. Ivancevich Jan 2004

Young Cpas Remain Undaunted By Scandals, Heather M. Hermanson, Mary C. Hill, Susan H. Ivancevich

Faculty Articles

Did the demise of Arthur Andersen and the related fallout affect the satisfaction of entry-level accountants at Big Four firms? The answer appears to be "no." Despite the considerable negative press focused on the profession, entry-level accountants still assess positively the profession and their careers. The authors followed the careers of 32 new hires from the summer of 2000, assessing their job satisfaction every 6 months. Job satisfaction remained stable over the period just before and after the Andersen collapse. Despite the negative press, respondents indicated that their firm is operating much as it had in the past. The relatively …


Do Speculative Short Sellers Detect Earnings Management?, Yan Zhang Jan 2004

Do Speculative Short Sellers Detect Earnings Management?, Yan Zhang

LSU Doctoral Dissertations

This paper examines empirically whether sophisticated speculative short sellers can detect earnings management by targeting stocks with large income-increasing discretionary accruals and high total accruals. Prior research indicates that total accruals are overpriced and this overpricing is largely attributable to the mispricing of discretionary accruals. Recent studies show that neither auditors nor financial analysts utilize information in accruals. Using samples of 11,537 firm-quarter observations and 5,118 firm-year observations for 1,146 12/31 non-financial NYSE firms from 1992 to 1999, I find supporting evidence those speculative short sellers can detect earnings management using financial accounting information disclosed in 10-Q and 10-K report. …


The Effect Of Program Commitment On The Degree Of Participative Congruence And Managerial Performance In A Budgeting Setting, Kevin T. Breaux Jan 2004

The Effect Of Program Commitment On The Degree Of Participative Congruence And Managerial Performance In A Budgeting Setting, Kevin T. Breaux

LSU Doctoral Dissertations

The purpose of this research endeavor is to investigate the effect that the degree of participative congruence has on the relationship between program commitment and managerial performance. The degree of participative congruence (Clinton and Hunton 2001) is a new measure of participation designed to determine the amount of congruence between the perceived need for participation and the degree of participation allowed. This study used a questionnaire to evaluate the antecedents of and effects of the degree of participative congruence (DPC) in a budgeting setting. In order to investigate these effects, the questionnaire was mailed to a sample of 1,500 AICPA …


The Effect Of The Implicit Theory Of Integrity On An Internal Auditor's Asessment Of Management Fraud Risk, Stephanie F. Watson Jan 2004

The Effect Of The Implicit Theory Of Integrity On An Internal Auditor's Asessment Of Management Fraud Risk, Stephanie F. Watson

LSU Doctoral Dissertations

The purpose of this research project is to determine whether the implicit theory of integrity, a theory from the social psychology literature that predicts how social judgments and decisions are made, can explain internal auditors’ decisions. The implicit theory (Dweck and Leggett 1988) states that there are two types of people: (1) entity theorists and (2) incremental theorists. Entity theorists form strong inferences from observed behavior that are used to predict future behavior. Incremental theorists, on the other hand, do not infer characteristics from behavior, and therefore, do not attempt to predict future behavior. In an internal auditing context, the …


Fls Volunteer Of The Year, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Fls Volunteer Of The Year, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Arthur J. Dixon Memorial Award, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Arthur J. Dixon Memorial Award, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Certified Information Technology Professional Lifetime Achievement Award, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Certified Information Technology Professional Lifetime Achievement Award, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Business/Industry Hall Of Fame, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Business/Industry Hall Of Fame, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Business Valuation Hall Of Fame, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Business Valuation Hall Of Fame, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Renewing A Great Profession, Aicpa Chairman’S Inaugural Address, Robert L. Bunting Jan 2004

Renewing A Great Profession, Aicpa Chairman’S Inaugural Address, Robert L. Bunting

Guides, Handbooks and Manuals

No abstract provided.


Questions & Answers: Interpretation 101-3 Performance Of Nonattest Services - Information Technology Services, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 2004

Questions & Answers: Interpretation 101-3 Performance Of Nonattest Services - Information Technology Services, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Tpa 6930.05 - Sale Of Real Estate Investments Held By Employee Benefit Plans And Discontinued Operations, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Tpa 6930.05 - Sale Of Real Estate Investments Held By Employee Benefit Plans And Discontinued Operations, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Communicating Possible Fraud And Illegal Acts To Management And Others; (Statement On Standards For Accounting Review Services Interpretation. Interpretation Of Ar Section 100, Compilation And Review Of Financial Statements.), American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Communicating Possible Fraud And Illegal Acts To Management And Others; (Statement On Standards For Accounting Review Services Interpretation. Interpretation Of Ar Section 100, Compilation And Review Of Financial Statements.), American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Fraud And The Financial Statement Audit: Auditor Responsibilities Under Sas 99, Michael Ramos Jan 2004

Fraud And The Financial Statement Audit: Auditor Responsibilities Under Sas 99, Michael Ramos

Guides, Handbooks and Manuals

No abstract provided.


Fraud Detection In A Gaas Audit;Fraud Detection In A Gaas Audit: Sas No. 99 Implementation Guide;, Michael J. Ramos, Lori West Jan 2004

Fraud Detection In A Gaas Audit;Fraud Detection In A Gaas Audit: Sas No. 99 Implementation Guide;, Michael J. Ramos, Lori West

Guides, Handbooks and Manuals

No abstract provided.


Cpa's Guide To Medical, Dental And Other Healthcare Practices;, Lucy R. Carter, Sara S. Lankford Jan 2004

Cpa's Guide To Medical, Dental And Other Healthcare Practices;, Lucy R. Carter, Sara S. Lankford

Guides, Handbooks and Manuals

CD-ROM files converted to PDF and included after main text


Cpa's Guide To Understanding And Controlling Spam, Roman H. Kepczyk, American Institute Of Certified Public Accountants. Information Technology Section Jan 2004

Cpa's Guide To Understanding And Controlling Spam, Roman H. Kepczyk, American Institute Of Certified Public Accountants. Information Technology Section

Guides, Handbooks and Manuals

No abstract provided.


Establishing And Maintaining A System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice, American Institute Of Certified Public Accountants. Joint Task Force On Quality Control Standards Jan 2004

Establishing And Maintaining A System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice, American Institute Of Certified Public Accountants. Joint Task Force On Quality Control Standards

Guides, Handbooks and Manuals

No abstract provided.


Managing Risk In The New Economy, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants Jan 2004

Managing Risk In The New Economy, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants

Guides, Handbooks and Manuals

No abstract provided.


Iso 9001: Quality Management System Manual, Revision J, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Iso 9001: Quality Management System Manual, Revision J, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Auditor's Guide To Understanding Pcaob Auditing Standard No. 2; Aicpa Audit And Accounting Practice Aid Series;, Michael J. Ramos, Lori West, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants Jan 2004

Auditor's Guide To Understanding Pcaob Auditing Standard No. 2; Aicpa Audit And Accounting Practice Aid Series;, Michael J. Ramos, Lori West, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Valuation Of Privately-Held-Company Equity Securities Issued As Compensation; Aicpa Audit And Accounting Practice Aid Series, American Institute Of Certified Public Accountants Jan 2004

Valuation Of Privately-Held-Company Equity Securities Issued As Compensation; Aicpa Audit And Accounting Practice Aid Series, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Cpa's Guide To Successfully Implementing & Marketing Trust Services For Small- And Medium-Size Practices, Robert Gold, Andrew Brown, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants Jan 2004

Cpa's Guide To Successfully Implementing & Marketing Trust Services For Small- And Medium-Size Practices, Robert Gold, Andrew Brown, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Work/Life And Women's Initiatives 2004 Research: A Decade Of Changes In The Accounting Profession: Workforce Trends And Human Capital Practices, American Institute Of Certified Public Accountants. Work/Life And Women's Initiatives Executive Committee Jan 2004

Aicpa Work/Life And Women's Initiatives 2004 Research: A Decade Of Changes In The Accounting Profession: Workforce Trends And Human Capital Practices, American Institute Of Certified Public Accountants. Work/Life And Women's Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Aicpa's Top Technologies 2004, Scott H. Cytron, Anne A. Stanton, American Institute Of Certified Public Accountants. Information Technology Section Jan 2004

Aicpa's Top Technologies 2004, Scott H. Cytron, Anne A. Stanton, American Institute Of Certified Public Accountants. Information Technology Section

Guides, Handbooks and Manuals

No abstract provided.


Perceived Likelihood Of Activity-Based Costing To Succeed In A University Setting, Nazmi Jarrar Jan 2004

Perceived Likelihood Of Activity-Based Costing To Succeed In A University Setting, Nazmi Jarrar

Theses: Doctorates and Masters

The study provides exploratory empirical evidence on the likelihood of Activity Based Costing (ABC) to succeed in a university setting and the association of this success with specific behavioral implementation factors. The study examined perceptions of Edith Cowan University's ABC users and preparers of the likelihood of the system to succeed in the University and their perceptions of eleven behavioral implementation factors identified by previous studies to have significant association with ABC implementation success. Results were analyzed so as to determine the significance of the correlation between the users' and preparers' perceptions of each of the eleven factors and their …


Audit Risk Alert - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2004

Audit Risk Alert - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Sarbanes-Oxley: A Compliance Case Study, Rachel Kass Jan 2004

Sarbanes-Oxley: A Compliance Case Study, Rachel Kass

Presidential Scholars Theses (1990 – 2006)

Sarbanes-Oxley is a piece of legislation passed into law on July 30, 2002 (The Sarbanes Oxley Act of 2002 With Analysis, 2002, p. iii). The act was developed to, " .. . to enhance public company governance, responsibility, and disclosure (p. l)." The official name of the act is Public Company Accounting Reform and Investor Protection Act. The name Sarbanes-Oxley comes from the act's co-sponsors: Senator Paul Sarbanes, D-Maryland and Senator Michael Oxley, R-Ohio. (Callaghan, 2004) The legislation adds requirements for publicly held corporations, not private companies, in the United States regarding internal controls and financial reporting. Sarbanes-Oxley, nicknamed SOX, …


Auditing Revenue In Certain Industries, With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Auditing Revenues Steering Task Force Jan 2004

Auditing Revenue In Certain Industries, With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Auditing Revenues Steering Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Auditing The Statement Of Social Insurance; Statement Of Position 04-1; Statement Of Position 04-1, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2004

Auditing The Statement Of Social Insurance; Statement Of Position 04-1; Statement Of Position 04-1, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.