Accounting Commons^™

Forming An Opinion And Reporting On Financial Statements Of Employee Benefit Plans Subject To Erisa; Statement On Auditing Standards, 136, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

Grooming The Next Generation Of Accounting Professionals For The Age Of Artificial Intelligence., Gary Pan, Poh Sun Seow, Clarence Goh, Benjamin Huan Zhou Lee

Research Collection School Of Accountancy

The chapter examines how we can equip the future generations of accountants with skills that will allow them to thrive in the AI world of the future.

Does Deferred Tax Mediate The Relationship Between Tax Planning And Earnings Management?, Wafaa Salah

Business Administration

The objective of this study is to investigate the effect of deferred tax disclosed under the Egyptian Accounting Standard No. 24, income taxes, and tax planning on earnings management. In addition, to investigate the role of net deferred tax liabilities as a mediator between tax planning and earnings management. This study employs a sample of 127 firms listed on the Egyptian stock exchange covering the period 2011 to 2017 ending up with 889 observations. A stratified simple random sampling technique was used to select the sample. Path analysis is employed to examine the framework of the study and analyses the …

The Effects Of International Financial Reporting Standards On Financial Reporting Quality, Wafaa Salah, Abdallah Ahmed Abdelsalam

Business Administration

The purpose of this study is to investigate whether the financial reporting under International Financial Reporting Standards (IFRS) has more quality than local GAAP for firms listed on Taiwan stock exchange. Financial Reporting Quality is measured in this study by three attributes of earnings introduced in previous literature, namely: 1) earnings management expressed as managing towards positive earnings and earnings smoothing and, 2) timely loss recognition expressed as the asymmetric incorporation of economic gains and losses and large negative net income, and 3) value relevance. Ordinary Least Square (OLS) Regression analysis, Z-test, and Binary Logistic Regression are employed to investigate …

College Of Business Dean's Report: 2018-2019, Ryan Butt

College of Business Dean’s Reports

No abstract provided.

Auditing Under The Influence: The Role Of Client Gender In Audit Negotiations, Jennifer Hamrick

PhD in Business Administration Dissertations

Client characteristics, one antecedent to auditor judgments (Hurtt, et al. 2013), have considerable influence on auditor-client negotiations of proposed audit adjustments, and ultimately audit quality. Client gender is one specific characteristic that has received recent attention for its influence on financial statement conservatism and audit fees. However, there is little empirical evidence on the influence of client gender on auditor-client negotiation outcomes. Client gender is expected to influence auditor judgments such that auditors are expected to propose lower audit adjustments to male (vs. female) clients due to the lower source credibility typically assigned to females (Kray, Galinsky, & Thompson, 2002; …

Do Accounting Firm Consulting Revenues Affect Audit Quality? Evidence From The Pre- And Post-Sox Eras, Ling Lei Lisic, Linda A. Myers, Robert Pawlewicz, Timothy A. Seidel

Accountancy Faculty Publications

In recent years, public accounting firms have experienced a steady increase in the proportion of their revenues generated from consulting services. Although growth in consulting revenue following the Sarbanes‐Oxley Act (SOX) has been generated primarily from services provided to nonaudit clients, regulators have expressed concerns about the potential implications of this increase for audit quality. In contrast, accounting firms assert that the expertise developed by their consulting professionals helps them to provide better quality audits. We examine the relation between the proportion of accounting firm consulting revenue to total revenue and audit quality and investor perceptions of audit quality. Because …

Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, July 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Aicpa Professional Standards As Of July 1, 2019, Volume 1: U.S. Auditing Standards-Aicpa (Clarified), U.S. Attestation Standards -- Aicpa (Clarified), American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Aicpa Professional Standards As Of July 1, 2019, Volume 2: Statements Of Position — Auditing And Attestation, Statement Of Position — Accounting, Accounting And Review Services, Accounting And Review Services (Clarified), Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Investment Companies, July 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Charting The Future Of Accountancy With Ai, Clarence Goh, Gary Pan, Poh Sun Seow, Benjamin Huan Zhou Lee, Melvin Yong

Research Collection School Of Accountancy

No abstract provided.

Auditing Standards Board (Asb) Meeting Highlights, July 22-25, 2019 Dallas, Tx, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Two Essays On Investor Attention, Investor Sentiment, And Earnings Pricing, Qiuye Cai

Theses and Dissertations in Business Administration

This dissertation proposes novel direct measures for both firm-level and market-level investor attention and investor sentiment and provides new empirical evidence on the effects of investor attention and investor sentiment on earnings pricing.

The first essay proposes novel direct measures for both market-level and firm-level attention using user activity data from StockTwits.com. To the best of my knowledge, this is the first direct measure of market-level attention. By measuring market-level and firm-level attention separately, I am be able to not only distinguish between attention allocated on market level and firm level but also detach attention from equilibrium outcomes. I document …

Applying Coso Internal Control Framework To Disaster Management Evaluation According To Hyogo Framework For Action (Hfa) In Iraq, Khawla Hussein Hamdan

Muthanna Journal of Administrative and Economics Sciences

The research aims to study at introducing internal control components of COSO framework and the Hyogo Framework for Action (HFA) ; evaluating internal control components namely (control environment, risk assessment, control activities , information , communication and monitoring )to manage disasters in the Iraqi environment according to the core indicators of the five priorities adopted in Hyogo Framework for Action (HFA) Building the resilience of Nations and communities to disasters 2005-2015 .with their activities under each indicator. Framework application report results 2013-2015 were used According to an answer for Ministry of the Environment in Iraq to the questions from the …

Analisa Produk Asuransi Minyak Dan Gas Bumi Dalam Kegiatan Oprasional Usaha Hulu Offshore Pertamina, Kuncoro Haryo Pribadi, Annisa Pratiwi

Jurnal Administrasi Bisnis Terapan

Indonesia as a country that has a lot of natural wealth and natural beauty is famous to reach all corners of the world. Many mining goods owned by the Indonesian nation include: petroleum, gold, silver, nickel, manganese, wood and so on as well as the largest natural gas owned by Indonesia in the world. Thus, we must also be able to make use of the riches wisely and be used as well as possible to be used for the prosperity of the people. The government made various regulations to open mining, process mining products and obtain mining products and channel …

Analisis Faktor-Faktor Pada Pelayanan Tempat Usaha Ritel Indomaret Di Kelurahan Kukusan Depok, Mohammad Ridha, Winda Rohmatul Mardiananingrum

Jurnal Administrasi Bisnis Terapan

Retail industry in Indonesia in recent years experiencing sluggishness due to the rapid growth of online business. Already seen some department stores like Matahari and Lotus has closed its outlets. While this is detected a significant decrease is the fashion retail garment business, and began to affect other sectors such as electronics and furniture. The onslaught of entrepreneurs can also threaten the conventional retail industry in food and household needs such as hypermarkets, supermarkets and convenience stores. The online entrepreneurs have started selling food through social media such as instagram and facebook. The strength of conventional retail business is the …

Key Factors In Implementing Knowledge Management System Based On Project Management (Case Study Pusilkom Ui), Fikri Akbarsyah Anza

Jurnal Administrasi Bisnis Terapan

Digital transformation in every public sector (E-government) already happened this past year. Though, from many IT Projects that previously ran, in average only 15% projects that can be said succeed. Many projects that failed caused by bad strategic and planning, bad management of human resources, lack of technological preparation, lousy implementation without proper preparation and proper acceptance testing. IT Projects are very costly, so we need to handle those problems with appropriate project management. One of the best ways to realize appropriate project management is using a project management system that can utilize proper knowledge management as well. Using post-positivism …

Perhitungan Biaya Satuan Metode Tradisional, Metode Activity Based Costin Studi Kasus : Klinik Hemodialisa Depok, Supriadi Supriadi

Jurnal Administrasi Bisnis Terapan

The purpose of the study is to compare the unit cost calculation method between the Activity Based Costing (ABC) method and the Traditional method. The object used is Hemodialysis (HD) service in a Hemodialysis Clinic in Depok, West Java. This research is a descriptive study, where the data used is secondary data from financial and non-financial records during January 2018 to December 2018 from the HD Clinic. This data is processed to determine the HD service unit costs using 2 methods namely the ABC and Traditional methods. The results of unit cost calculations using 2 methods do not make a …

Analisis Kesiapan Pengimplementasian Ifrs 17 Pada Perusahaan Perasuransian Di Indonesia, Calista Riva Muskitta, Karin Amelia Safitri

Jurnal Administrasi Bisnis Terapan

After a few years, precisely in 2017 the IASB issued IFRS 17 which was the new standard for insurance contracts. This standard improves the shortcomings contained in IFRS 4. The IASB sets limits on the application of IFRS 17 in 2021 with early adoption allowed. This study discusses the readiness analysis of insurance companies in Indonesia applying and adopting IFRS 17 and reviewing the comparison of financial statement calculations using IFRS 4 and IFRS 17. The methodology used in this study, namely the Research Methodology Library Study. Based on the results of the study it can be concluded that if …

Mekanisme Pengkreditan Pajak Pertambahan Nilai Atas Faktur Pajak Masukan Manual, Hadining Kusumastuti, Era Novia Putri

Jurnal Administrasi Bisnis Terapan

This research aims to discusses the mechanism of crediting of Input Tax on Manual Tax Invoice by Taxable Enterprise who have used e-Faktur according to Fiskus and response from PT XYZ on SP2DK issued by Fiskus and Crediting Input Tax system according to the prevailing taxation regulation. The results of the analysis can be concluded that according to Fiskus on Manual Tax Invoice cannot be Tax Credit on e-Faktur, while PT XYZ has responded that the transaction opponents has not yet required to issued Electronic Tax Invoice and according to the prevailing taxation regulation, as long as the Tax Invoice …

Analisis Tingkat Kesadaran Mahasiswa Terhadap Pentingnya Sertifikasi Profesi, Mila Viendyasari, Wahyu Nofiantoro

Jurnal Administrasi Bisnis Terapan

The long-term goal of this research is to be useful for stakeholders at the University of Indonesia and assist The University of Indonesia Professional Certification Intitute. The first target is specifically for the research to be an input for Certification Bofies and University of Indonesian lecturers to always improve socialization regarding the importance of Professional Certification. Secondly, so that students are more aware of the importance of professional certification. This study used descriptive analysis method which aims to provide an overview of an object of research under study through collected samples or data and make generally accepted conclution. The sample …

ادارة الأرباح في المصارف الخاصة واثرها على القيمة السوقية بحث تطبيقي على المصارف الخاصة المدرجة في سوق العراق للأوراق المالية, عباس فاضل علي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

التجديد الاستراتيجي مدخلا لتعزيز المناعة التنظيمية دراسة تحليلية لأراء عينة من القيادات الادارية في الجامعة التقنية الشمالية وجامعة الموصل, صفاء ادريس عبودي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

تقييم جاهزية المنظمة الصناعية لتطبيق الصيانة الانتاجية الشاملة (Tpm) دراسة حالة في شركة اور العامة – ذي قار, صالح مهدي العامري, انتصار عباس جبر العوادي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

دور تقنية التكلفة على اساس المواصفات في تحقيق الميزة التنافسية لمواجهة اثار العولمة التطبيق في شركة الاصباغ الحديثة, منال جبار سرور, ميعاد حميد علي, مهند عبد الرحمن سلمان

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

في ظل حجم الاستثمار الاجنبي المباشر في العراق والجزائر للمدة (2005-2012) الاصلاحات التشريعية والاحصائيات الواقعية, محمد حسن رشم, فضيله بوطره, نوفل سمايلي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

العلاقة بين المعرفة التسويقية وتكنولوجيا المعلومات واثرها في تطوير الهيكل الاداري للشركة دراسة تحليلية في عينة من الشركات الصناعية العراقية المدرجة في سوق العراق للأوراق المالية, غيث عبد الرضا الكنزاوي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

Perhitungan Cadangan Premi Asuransi Jiwa Dengan Metode Gross Premium Valuation (Gpv), Yulial Hikmah, Halimah Hakeem Khuzaimah

Jurnal Administrasi Bisnis Terapan

Life and general insurance companies must meet the financial health level requirements contained in the Financial Services Authority Regulation Number 71 of 2016, namely sovability, technical reserves, investment adequacy, equity, guarantee funds, and other provisions relating to financial health. The Gross Premium Evaluation (GPV) method is one way to calculate premium reserves. The purpose of this study is to provide information on the mechanism of calculating life insurance premiums using the Gross Premium Valuation (GPV) method using the Indonesian Mortality Table and Corporate Modified Mortality Table. From these results, it is found that the more ideal premium reserves are premium …

اختبار انموذج قياس لجودة تصميم نظام المعلومات الادارية بأستخدام التحليل العاملي التوكيدي الخطوات التفصيلية في اطار دراسة تطبيقية, احمد يونس السبعاوي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.