Accounting Commons^™

Auditing Standards Board (Asb) Meeting Highlights, October 17-20, 2016, Atlanta, Ga, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Point Pleasant Store - Ohio County, Kentucky (Mss 594), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 594. Ledger books containing transactions from the Point Pleasant Store in Ohio County, Kentucky. Because of this store’s location on the Green River, ledgers also include information about shipment of tobacco from that site. Also includes wages for labor performed for the store owner.

Gerard Family Papers (Mss 577), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 577. Funeral records, correspondence, account books and other financial papers related to various undertaking establishments run by the Gerard and Bradley families, including Gerard and Gerard Funeral Home, Eugene Gerard Company Mortuary and the Gerard and Bradley Funeral Chapel in Bowling Green, Kentucky. Also includes financial records related to an earlier furniture making business operated by John C. Gerard, a French immigrant.

Investigating Information Security Policy Characteristics: Do Quality, Enforcement And Compliance Reduce Organizational Fraud?, Dennis T. Brown

KSU Proceedings on Cybersecurity Education, Research and Practice

Occupational fraud, the use of one’s occupation for personal enrichment through the deliberate misuse or misapplication of the organization’s resources or assets, is a growing concern for all organizations. While the typical organization loses at least 5% of annual revenues to fraud, current methods of detection and prevention are not fully adequate to reduce increasing occurrences. Although information systems are making life easier, they are increasingly being used to perpetrate fraudulent activities, and internal employee security threat is responsible for more information compromise than external threats.

The purpose of this research is to examine how information security policy quality and …

The Effect Of Ceo And Cfo Resignations On Going Concern Opinions, Joseph D. Beams, Yun-Chia Yan, Wachira Boonyanet, Pongprot Chatraphorn

School of Accountancy Faculty Publications

Anecdotal evidence suggests that the resignation of a top executive increases a firm’s likelihood of failure. When auditors perceive an increased likelihood of failure, a going concern modified audit opinion is issued. This study tests the relationship between top management resignations and the issuance of going concern audit opinions. The study uses financially distressed firms in the United States from 2008-2010 and a logistic regression model to test the relationship. The findings show a positive relationship between CFO resignations and firms receiving a going concern audit opinion even after controlling for other predictors of a going concern audit opinion. However, …

Academy Holds Annual Business Meeting And Ice Cream Social At The American Accounting Association Annual Meeting In New York

Accounting Historians Notebook

Group picture of: Gary Spraakman, Yvette Lazdowski, Bob Colson, Dale Flesher, Jennifer Reynolds-Moehrle; Group picture of:Royce Kurtz, Stephanie Moussalli, AAA President-Elect Anne Christensen, Gary Previts; Group picture of: Former Academy President, Massimo Sargiacomo; AAA President, Bruce Behn; and Academy President-Elect, Jennifer Reynolds-Moehrle

Accounting Historians Notebook, 2016, Vol. 39, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

October issue

2015 Best Paper Award For Excellence

Accounting Historians Notebook

Papeers are: R. J. Chambers and the AICPA’s Postulates and Principles Controversy: A Case of Vicarious Action; Earliest Known Treatise on Double Entry Bookkeeping by Marino de Raphaeli;Symbolic Versus Substantive Regulatory Disclosure Requirements: The Case of Ford Motor Company in the Early 1900s

Gary Spraakman Awarded 2016 Barbara D. Merino Award For Excellence In Accounting History Publication;Diane Roberts Is The Recipient Of The 2016 Alfred R. Roberts Memorial Research Award; Martin Persson Accepts 2016 Thomas J. Burns Biographical Research Award

Accounting Historians Notebook

Gary Spraakman is a professor of management accounting at the School of Administrative Studies, York University where he teaches management accounting. Diane H. Roberts is Professor of Accounting at the University of San Francisco.Martin E. Persson is an Assistant Professor of Managerial Accounting and Control at the Ivey Business School.

Massimo Sargiacomo Receives 2016 Hourglass Award

Accounting Historians Notebook

Massimo Sargiacomo is a tenured Professor of Accounting and Public Management in the Department of Management and Business Administration at the University G.d'Annunzio of Chieti-Pescara where he has also been sole Vice-Rector to Administration and Management, President of the Bachelor Degree Undergraduate Course on Economics and Management, President of the Research Committee of the Faculty of the Managerial Sciences, as well as of the Department of Management and Business Administration, and is still Director of the Phd Programme in "Accounting, Management and Business Economics". In addition to his current roles, he has active research collaborations with several colleagues at diverse …

Former Trustee & 3rd Congress Organizer, Robert “Bob” Henry Parker Leaves A Long Legacy

Accounting Historians Notebook

Robert Henry Parker was born in September 1932 in North Walsham, Norfolk and passed away on July 24, 2016 in Exeter, Devon, England. He earned an economics degree at University College, was articled in a London firm of auditors and qualified as a chartered accountant in 1958.

Doris M. Cook Former Academy President, Trustee, Secretary And Life Member, Passed Away In January Of This Year

Accounting Historians Notebook

Doris M. Cook, the first woman hired as a full-time accounting professor at the University of Arkansas, who taught at the Sam M. Walton College of Business for 53 years, passed away January 4, 2016. She was 91.

14th World Congress Of Accounting Historians Pescara, Italy

Accounting Historians Notebook

Group picture of: G. Previts, R. Vangermeersch, B. Behn, M. Sargiacomo

Academy Member Spotlight: Stephan Fafatas Washington And Lee University

Accounting Historians Notebook

Stephan Fafatas is the Lawrence Term Associate Professor of Accounting at Washington and Lee University’s Williams School of Commerce. He joined the Washington and Lee faculty in 2006 after completing his Ph.D. in Accounting at the University of Colorado. Professor Fafatas obtained his CPA license in Texas and prior to his career in academics he worked for Arthur Andersen.

Academy Becomes A Section Of The American Accounting Association (President's Message), Robert H. Colson

Accounting Historians Notebook

Also includes: Academy member spotlight on Stephan Fafatas, Photos from Annual meeting in New York, Photos from 14th World Congress of Accounting Historians in Pescara, Italy, In memorium; Doris M. Cook, former Academy president, trustee, secretary, and life member, In memorium: Robert (Bob) Henry Parker; In memorium: John A. Yeakel, award winners for 2016

2016 Vangermeersch Manuscript Award Received By William H. Black

Accounting Historians Notebook

Title of manuscript: “The Unintended Consequences of Tax Policy: How Mississippi’s ad valorem tax structure led to environmental devastation “

Long-Time Academy Member John A. Yeakel Awarded Life Membership In August 2016; Sadly Passes Away The Same Month

Accounting Historians Notebook

John A. Yeakel, a professor emeritus of management and Latin American studies at the University of New Mexico and a prominent member of the state’s accounting community, died Aug. 30 in Albuquerque after a lengthy fight with melanoma. He was 85.

Edgard Cornacchione Receives 2016 Innovation In Accounting History Education Award

Accounting Historians Notebook

In the GETEC-FEA-USP (Lab of Technology Education in Accounting at the University of Sao Paulo), Professor Edgard Cornacchione headed research to develop a game to support the learning of accounting history by undergraduate students. From the research came the DEBORAH Game, Double Entry Bookkeeping OR Accounting History.

Michele Bigoni Selected As The Recipient Of The 2016 Margit F. And Hanns Martin Schoenfeld Scholarship Award

Accounting Historians Notebook

Michele Bigoni holds a PhD in Accounting and Finance from the University of Ferrara, Italy. He has been recently appointed as a Senior Lecturer in Accounting at the Kent Business School, University of Kent.

Research Insights About Risk Governance: Implications From A Review Of Erm Research, Therese R. Viscelli, Mark S. Beasley, Dana R. Hermanson

Faculty Articles

In recent years, expectations for increased risk governance have been placed explicitly on boards of directors. In response, boards are being held responsible for not only understanding and approving management’s risk management processes, but they are also being held responsible for assessing the risks identified by those processes as part of overseeing management’s pursuit of value. These increasing responsibilities have led a number of organizations to adopt enterprise risk management (ERM) as a holistic approach to risk management that extends beyond traditional silo-based risk management techniques. As boards, often through their audit committee, consider management’s implementation of ERM as part …

Exploring The Effect Of Financial Literacy Programs On Low-Income Adults, Bridgid A. Schaffer, James Mohs

Accounting Faculty Publications

Financial literacy is a necessity of modern adult life. Obtaining control of personal finances is challenging for everyone. The lack of financial literacy in the low income adult grouping has become more problematic as personal finances become more complex. Utilizing a series of interviews the shared experiences of the study participant’s reflected in-depth descriptions of the personal lived experiences relating to financial literacy concepts, educational programs, and future expectations from the participants. This study addresses the perceptions and expectations of low-income adults regarding financial literacy programs and attempts to isolate ways to increase attendance in educational financial literacy programs. Using …

Mismatches In Tax Outcomes In The Light Of Beps Actions 2 And 5, Lukas Mechtler, Cindy Siu Ching Wong

Research Collection School Of Economics

No abstract provided.

The Price Contagion Effects Of Financial Reporting Fraud And Reputational Losses: Evidence From The Individual Audit Partner Level, Ferdinand A. Gul, Chee Yeow Lim, Kun Wang, Yanping Xu

Research Collection School Of Accountancy

This study investigates the existence of price contagion effects for the low-quality audits of individual audit partners and the associated reputational losses in China. Low-quality partners are identified as those whose clients have been sanctioned by regulators for financial reporting fraud. Our evidence shows that sanctions induce a significant stock price decline among the contagion firms that share common low-quality partners and common low-quality audit firms; however, the decline is greater for the former. We also find that the price contagion effects of low-quality partners are more pronounced for firms located in regions with weak institutional development and less pronounced …

Territorial Tax System Reform And The Financial Behavior Of Multinational Firms, Jing Xing, Stephen Bond, Giorgia Maffini

Research Collection School Of Economics

We investigate whether the move from the worldwide tax system to the territorial tax system in Japan in 2009 affects the financial behavior of overseas affiliates of Japanese multinational companies. The reform substantially reduces the tax costs of profit repatriation in the form of dividends for Japanese overseas affiliates. We use this reform as a quasi-natural experiment to investigate whether and how the tax system affects multinationals’ cash holding and financing policies. Findings from our study sheds some light on possible outcomes of similar tax reforms in countries such as the United States. Based on a sample of Japanese overseas …

Omnibus Statement On Standards For Accounting And Review Services - 2016; Statement On Standards For Accounting And Review Services 23, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Omnibus

AICPA Professional Standards

No abstract provided.

Assessing And Responding To Audit Risk In A Financial Statement Audit, October 1, 2016; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Do Executives Have Fixed Effects On Firm-Level Stock Price Crash Risk?, Jiaxin Liu

Dissertations, Theses, and Capstone Projects

This paper investigates whether individual CEOs and CFOs have “styles” (i.e. manager’s fixed effects) in withholding corporate bad news, which is captured using firm-level future stock price crash risks. Tracking managers that move across firms and employing a manager fixed-effect model, I find that both CFOs and CEOs have fixed effects on firm-level stock price crash risks in the future using multiple crash risk measures adopted from previous studies (e.g. Kim et al.(2011a,b)). In addition, I find that CFOs’ managerial ability is positively associated with one crash risk measure. Lastly, I find systematic differences in CEO vis-à-vis CFO’s preferences in …

An Analysis Of The Relationship Between Ceo Compensation And Corporate Social Responsibility Disclosure Type And Quality, Nicole M. Heron

Dissertations, Theses, and Capstone Projects

The construct of corporate social responsibility (CSR) itself is comprised of three underlying components: environmental, social, and corporate governance. However, it is unclear from the extant literature whether and how these underlying components of CSR are related to CEO compensation. In the absence of a theoretical model of CSR that specifically considers its underlying components, I present in this paper an exploratory analysis of the relationships between CEO compensation and CSR disclosure type and quality. My CSR proxies are based on a firm’s environmental, social and corporate governance-related disclosure, as reported by Bloomberg. I calculate total CEO compensation as the …

When Is A Transfer Of Assets To A Controlled Corporation By Related Parties A Sale Or Contribution Of Capital?, Ophelia Ding

The Contemporary Tax Journal

No abstract provided.

The Contemporary Tax Journal's Interview Of Dr. Susan Martin, Shilpa Balnadu

The Contemporary Tax Journal

No abstract provided.