Accounting Commons^™

Asb Meeting Minutes, 2004, December 14-16, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Asb Meeting Minutes, 2004, May 4;Auditing Standards Board Conference Call, Approved Highlights, 2004, May 4, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Asb Meeting Minutes, 2004, June 22-23;Auditing Standards Board Approved Highlights, 2004, June 22-23, Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Asb Meeting Minutes, 2004, September 28-30, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Aicpa Work/Life And Women's Initiatives 2004 Research, American Institute Of Certified Public Accountants. Work/Life & Women's Initiatives. Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Secps Gets Reorganized And Is Now The Center For Public Company Audit Firms, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Why Do Auditors Over-Rely On Weak Analytical Procedures? The Role Of Outcome And Insensitivity To Precision, Steven M. Glover, Douglas F. Prawitt, T. Jeffrey Wilks

Faculty Publications

Recent evidence from highly publicized frauds and from the Public Oversight Board’s Panel on Audit Effectiveness (2000) indicates that auditors sometimes over-rely on weak evidence supporting a clean audit opinion. In experiment 1 we examine whether a favorable outcome, together with insensitivity to factors relating to the strength of evidence, could lead to over-reliance on weak substantive procedures. In experiment 2 we examine whether an explicit ex ante prompt can sensitize auditors to the weaknesses of an unreliable substantive procedure. Our examination is conducted in the context of substantive analytical procedures that are performed to provide evidence during the substantive …

Legislative-Executive Relations And The Budgetary Process In Nigeria: An Evaluation Of The 1999 Constitution., S.C. Rapu

CBN Occasional Papers

Since the transition to civilian rule in May 29, 1999, the country has witnessed conflicts between the legislature and the executive over budget matters. These conflicts are not only restricted to the federal level but also a common phenomenon at the state government level. This paper discussed the poor relationship over the budget matters and made suggestions on how to improve the process. The paper surveyed the literature on the legal framework of the budgetary process in several countries. Thereafter, the paper examined the legal framework for the budgetary process in Nigeria as well as the issues involved. The paper …

Thomas P. Ochsenschlager Joins Aicpa As Vice President - Taxation, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Aicpa Publishes Audit Committee Guidelines In Light Of New Regulations, American Institute Of Certified Public Accountants (Aicpa)

AICPA Committees

No abstract provided.

New Release: Aicpa Chair Calls For More Change, Delivers Keynote Address At Institute’S Annual Sec Conference, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Procurement Fraud & Data Analytics, Sridhar Ramamoorti, Scott Curtis

Accounting Faculty Publications

The purpose of this article is to bolster the government auditor's ability to detect procurement fraud through the use of information technology (IT) tools in performing more sophisticated data analytics and effective audit testing. The article primarily focuses on fraud detection. The government auditor should customize the application of general fraud detection principles to specific facts and circumstances and use sound professional judgment. Procurement fraud detection tests may help identify fraudulent activity and also inefficiencies, waste and abuse.

The Value Relevance Of Announcements Of Transformational Information Technology Investments, Bruce Dehning, Vernon J. Richardson, Robert W. Zmud

Accounting Faculty Articles and Research

In this paper, we examine the influence of IT strategic role to extend the findings of Im et al. (2001), Chatterjee et al. (2002) and Dos Santos et al. (1993). Specifically, we demonstrate that IT strategic role can explain how IT investments in each of the IT strategic roles might affect the firm's competitive position and ultimately firm value. We find positive, abnormal returns to announcements of IT investments by firms making transformative IT investments, and with membership in industries with transform IT strategic roles. The results of previous research are not found to be significant when IT strategic role …

Practicing Cpa, Vol. 27 No. 10, December 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Client Bulletin, December 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Why Toyota And Honda Topped The 2002 J.D. Power Quality Study, Susan Lightle, Kenneth Yale Rosenzweig, John Talbott

Accounting Faculty Publications

Toyota again topped the annual J. D. Power and Associates quality study released in late May of 2002. Toyota scored the highest mark ever with l 07 defects per l 00 vehicles, while Honda came in second with 113 defects. The study was based on responses of approximately 65,000 new car owners queried during their first 90-days of ownership.

These results do not surprise us, as we have been fortunate to make numerous sojourns to the Toyota plant in Georgetown, Kentucky, and observe the manufacturing processes. These trips were normally facilitated by a former Japanese student of ours, Minako Yanke, …

Faculty Profile: Carleton Donchess

Bridgewater Review

No abstract provided.

Assessing The Relative Informativeness And Permanence Of Pro Forma Earnings And Gaap Operating Earnings, Nilabhra Bhattacharya, Erv Black, Ted Christensen, Chad Larson

Research Collection School Of Accountancy

This study investigates whether market participants perceive pro forma earnings to be more informative and more persistent than GAAP operating income by analyzing a sample of 1,149 actual pro forma press releases. We find that pro forma announcers report frequent GAAP losses and are mostly concentrated in the service and high-tech industries. Our analyses of short-window abnormal returns and revisions in analysts’ one-quarter-ahead earnings forecasts indicate that pro forma earnings are more informative and more permanent than GAAP operating earnings. Our evidence suggests that market participants believe pro forma earnings are more representative of “core earnings” than GAAP operating income.

Aicpa, Nasba And Prometric Conduct Pilot Of Computerized Cpa Exam, American Institute Of Certified Public Accountants (Aicpa)

Examinations and Study

No abstract provided.

Asa, Aicpa Business Valuation Groups Reach Education Equivalency Agreement, Continuing Series Of Cooperative Efforts, American Institute Of Certified Public Accountants (Aicpa), American Society Of Appraisers

Federal Publications

No abstract provided.

Was Arthur Andersen Different?: An Empirical Examination Of Major Accounting Firms' Audits Of Large Clients, Theodore Eisenberg, Jonathan R. Macey

Cornell Law Faculty Working Papers

Enron and other corporate financial scandals focused attention on the accounting industry in general and on Arthur Andersen in particular. Part of the policy response to Enron, the criminal prosecution of Andersen, eliminated one of the few major audit firms capable of auditing many large, public corporations. This article explores whether Andersen’s performance, as measured by frequency of financial restatements, measurably differed from that of other large auditors. Financial restatements trigger significant negative market reactions and their frequency can be viewed as a measure of accounting performance. We analyze the financial restatement activity of approximately 1,000 large, public firms from …

Aicpa Honors Michael Walker With The Arthur J. Dixon Memorial Award, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Cpa Client Bulletin, November 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Planner, Volume 18, Number 4, November-December 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Infotech Update, Volume 11, Number 6, November/December 2003, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.

Members In Large Public Accounting Firms, November 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Business And Industry, November 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Education, November 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Practicing Cpa, Vol. 27 No. 9, November 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Government, November 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.