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Full-Text Articles in Accounting

Audit-Related Services And Audit Quality: Evidence From Benefit Plan Audits, Jaclyn Prentice Aug 2016

Audit-Related Services And Audit Quality: Evidence From Benefit Plan Audits, Jaclyn Prentice

Graduate Theses and Dissertations

The following study examines a material but less understood component of the public audit marketplace, namely the provision of “audit-related” services to financial statement audit clients. I use the benefit plan audit service setting to examine the company and benefit plan characteristics associated with auditor selection and the impact of audit-related services on financial statement audit quality. I provide market evidence of distinct shifts in the use of the same audit firm for the financial statement audit and other audit-related services over time as well as characteristics of the choice of auditors. I then test whether having the same audit …


Aggregate Earnings Surprises, Monetary Policy, And Stock Returns, Lindsey A. Gallao, Rebecca N. Hann, Congcong Li Aug 2016

Aggregate Earnings Surprises, Monetary Policy, And Stock Returns, Lindsey A. Gallao, Rebecca N. Hann, Congcong Li

Research Collection School Of Accountancy

This paper examines whether the negative association between aggregate earnings and returns is explained by the monetary policy news in aggregate earnings. Using Federal funds futures data to construct a measure of policy news, we find that aggregate earnings convey information about the Fed׳s policy actions. Additionally, the negative aggregate earnings-returns association is muted when we control for policy surprises. This result is more pronounced in periods with negative policy surprises, which tend to trigger a more significant market reaction. Taken together, these results suggest that aggregate earnings convey policy news and the market reacts negatively to policy surprises, which …


Getting Your Company Ready For Sustainability Reporting, Themin Suwardy, Melvin Yong Aug 2016

Getting Your Company Ready For Sustainability Reporting, Themin Suwardy, Melvin Yong

Research Collection School Of Accountancy

No abstract provided.


Auditing Standards Board (Asb) Meeting Summary, August 1-4, 2016, Milwaukee, Wi, American Institute Of Certified Public Accountants. Auditing Standards Board Aug 2016

Auditing Standards Board (Asb) Meeting Summary, August 1-4, 2016, Milwaukee, Wi, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Auditing Standards Board (Asb), August 1-4, 2016, Meeting Agenda, Milwaukee, Wi, American Institute Of Certified Public Accountants. Auditing Standards Board Aug 2016

Auditing Standards Board (Asb), August 1-4, 2016, Meeting Agenda, Milwaukee, Wi, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


The Timeliness Of State And Local Governments By Gasb: An Evaluation Of Efficacy Of Financial Reports, Achraf Seyam, Alexander Hinners, Lauren Freire, Victor Parbat Jul 2016

The Timeliness Of State And Local Governments By Gasb: An Evaluation Of Efficacy Of Financial Reports, Achraf Seyam, Alexander Hinners, Lauren Freire, Victor Parbat

Publications and Research

In March 2011, the Governmental Accounting Standards Board (GASB) issued a research brief titled “The Timeliness of Financial Reporting by State and Local Governments Compared with the Needs of Users.” This study formally exposed an apparent gap between the time-of-issuance of governmental financial reports and their usefulness according to a large and diverse group of survey participants. According to the GASB in the aforementioned report, nearly a quarter of the government entities take longer than six months to issue their annual reports, with many evidencing release times of a year or more. Comparatively, the users surveyed indicated that report usefulness …


J. W. Ford & Company - Hartford, Kentucky (Mss 595), Manuscripts & Folklife Archives Jul 2016

J. W. Ford & Company - Hartford, Kentucky (Mss 595), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 595. Account books documenting the financial transactions of the J. W. Ford Company which operated several business interests in Ohio County, Kentucky. The chief industry documented in the account books is the Hartford Roller Mills, which was located near the Rough River in Hartford, Kentucky.


Comment Letters On Proposed Statement On Auditing Standards, Auditor Involvment With Exempt Offering Documents, July 13, 2016, American Institute Of Certified Public Accountants. Auditing Standards Board Jul 2016

Comment Letters On Proposed Statement On Auditing Standards, Auditor Involvment With Exempt Offering Documents, July 13, 2016, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards, Auditor Involvment With Exempt Offering Documents, July 13, 2016, Comments Are Requested By October 13, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2016, July 13, American Institute Of Certified Public Accountants. Auditing Standards Board Jul 2016

Proposed Statement On Auditing Standards, Auditor Involvment With Exempt Offering Documents, July 13, 2016, Comments Are Requested By October 13, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2016, July 13, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Gaines Family - Business Records (Sc 3025), Manuscripts & Folklife Archives Jul 2016

Gaines Family - Business Records (Sc 3025), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 3025. Two account books of Squire C. Gaines, Fayette County, Kentucky, 1875-1878, recording time records, payments to laborers, haulage of stone and other details of work on the Cincinnati Southern Railway; unidentified notebook, 1873, with ideas and sketches for stories; unidentified account book, 1886-1887, recording expenses for individual laborers and merchandise.


The Effect Of Presentation Format On Investor Judgments And Decisions: Does The Effect Differ For Varying Task Demands?, Kevin Agnew Jul 2016

The Effect Of Presentation Format On Investor Judgments And Decisions: Does The Effect Differ For Varying Task Demands?, Kevin Agnew

USF Tampa Graduate Theses and Dissertations

This study examines the efficacy of presenting footnotes information in alternative display formats on investors’ judgments and decisions. Non-professional investors play a significant role in the capital markets yet they do not always attend to information contained in footnote disclosures. As a result, nonprofessional investors systematically misprice firms and misallocate resources. Recognizing that increased mandatory and voluntary disclosures create additional challenges for non-professional investors, both the FASB and SEC have actively sought ways to increase the effectiveness of disclosures. I hypothesize that high display proximity, low signal-to-noise presentation formats can increase investors’ attention to and processing of footnote disclosures and …


Proposed Statement On Standards For Accounting And Review Services, Amendment To Statement On Standards For Accounting And Review Services No. 21, Section 90, Review Of Financial Statements, July 6, 2016, Comments Are Requested By September 2, 2016, Exposure Draft (American Institute Of Certified Public Accountants), 2016, July 6, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jul 2016

Proposed Statement On Standards For Accounting And Review Services, Amendment To Statement On Standards For Accounting And Review Services No. 21, Section 90, Review Of Financial Statements, July 6, 2016, Comments Are Requested By September 2, 2016, Exposure Draft (American Institute Of Certified Public Accountants), 2016, July 6, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Standards For Accounting And Review Services, Amendment To Statement On Standards For Accounting And Review Services No. 21, Section 90, Review Of Financial Statements, July 6, 2016, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jul 2016

Comment Letters On Proposed Statement On Standards For Accounting And Review Services, Amendment To Statement On Standards For Accounting And Review Services No. 21, Section 90, Review Of Financial Statements, July 6, 2016, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards, The Auditor’S Consideration Of An Entity’S Ability To Continue As A Going Concern, July 5, 2016, Comments Are Requested By September 5, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2016 July 5, American Institute Of Certified Public Accountants. Auditing Standards Board Jul 2016

Proposed Statement On Auditing Standards, The Auditor’S Consideration Of An Entity’S Ability To Continue As A Going Concern, July 5, 2016, Comments Are Requested By September 5, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2016 July 5, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards, The Auditor’S Consideration Of An Entity’S Ability To Continue As A Going Concern, July 5, 2016, Comments Are Requested By September 5, 2016, American Institute Of Certified Public Accountants. Auditing Standards Board Jul 2016

Comment Letters On Proposed Statement On Auditing Standards, The Auditor’S Consideration Of An Entity’S Ability To Continue As A Going Concern, July 5, 2016, Comments Are Requested By September 5, 2016, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


A Case Study In The Use And Potential Misuse Of Non-Gaap Financial Measures, Benoit Boyer, Ralph Lim, Bridget M. Lyons Jul 2016

A Case Study In The Use And Potential Misuse Of Non-Gaap Financial Measures, Benoit Boyer, Ralph Lim, Bridget M. Lyons

WCBT Faculty Publications

Firms reporting under US GAAP are allowed to supplement financial information with non-GAAP measures. We examined 6 Firms in the chemical industry and looked at what information was presented (Dow, Du Pont, Monsanto, FMC, PPG, Praxair). We use the 2014 Annual Report so that we would have comparable data for all companies. For 2 firms we looked at numbers presented in Cap IQ and in Bloomberg and compared them to the numbers presented by the company (Dow and Du Pont). The numbers reported by the firms and the analysts differed greatly.


The Effect Of Statement Of Financial Accounting Standards No. 157 Fair Value Measurements On Analysts' Information Environment, Orie E. Barron, Sung Gon Chung, Kevin Ow Yong Jul 2016

The Effect Of Statement Of Financial Accounting Standards No. 157 Fair Value Measurements On Analysts' Information Environment, Orie E. Barron, Sung Gon Chung, Kevin Ow Yong

Research Collection School Of Accountancy

This study examines the effect of the adoption of Statement of Financial Accounting Standards No. 157 Fair Value Measurements (hereafter FAS 157) on analysts’ information environment. A major controversy surrounding FAS 157 disclosures is whether Level 3 measurements provide useful information to financial statement readers. We provide evidence suggesting that FAS 157 disclosures regarding Level 3 measurements are able to reduce uncertainty in analysts’ information environment. Our results reveal that the provision of such fair value disclosures is associated with reduced uncertainty regarding future earnings and lower forecast errors. We also find that unrealized gains and losses from fair value …


Seeing Is Believing: Analysts' Corporate Site Visits, Qiang Cheng, Fei Du, Xin Wang, Yutao Wang Jul 2016

Seeing Is Believing: Analysts' Corporate Site Visits, Qiang Cheng, Fei Du, Xin Wang, Yutao Wang

Research Collection School Of Accountancy

This study examines the impact of corporate site visits on analysts’ forecast accuracy based on a sample of such visits to Chinese listed firms during 2009–2012. We find that analysts who conduct visits (“visiting analysts”) have a greater increase in forecast accuracy than other analysts. Consistent with the notion that site visits facilitate analysts’ information acquisition through observing firms’ operations, we find that the results are stronger for manufacturing firms, firms with more tangible assets, and firms with more concentrated business lines. Moreover, we find that the effect of a site visit is greater when the site visit is an …


Data Mining Journal Entries For Fraud Detection: A Replication Of Debreceny And Gray's (2010) Techniques, Poh Sun Seow, Pan, Gary, Themin Suwardy Jul 2016

Data Mining Journal Entries For Fraud Detection: A Replication Of Debreceny And Gray's (2010) Techniques, Poh Sun Seow, Pan, Gary, Themin Suwardy

Research Collection School Of Accountancy

The alarming frequency of fraud occurrences suggests that corporations continue to face persistent threat of fraud (Cecchini et al., 2010a; Summers and Sweeney, 1998). According to Association of Certified Fraud Examiner (ACFE)’s 2014 Report, a typical organization may lose five percent of its revenue to fraud every year. As such, the consequences of fraud may impact the shareholders, creditors, auditors and the public’s confidence in the integrity of corporations’ financial systems (Rezaee, 2005).


Designing An Accounting Analytics Course Using Experiential Learning Approach, Pan, Gary, Shankararaman, Venky, Poh Sun Seow, Gan Hup Tan Jul 2016

Designing An Accounting Analytics Course Using Experiential Learning Approach, Pan, Gary, Shankararaman, Venky, Poh Sun Seow, Gan Hup Tan

Research Collection School Of Accountancy

This paper describes an undergraduate accounting analytics course which was delivered based on an experiential learning approach. This accounting analytics course is timely as, with the proliferation of Big Data, several accounting professional bodies have highlighted the importance of developing analytical skills among accounting graduates. The experiential learning approach was adopted because there is a need to equip students with future work skills so as to tackle increasingly complex problems. The professors collaborate with external partners to design a course which combines theory with experiential learning through heavy use of projects involving real world problems. Students rated the course favourably. …


Being Agile To Thrive Amidst Disruptive Digital Innovation, Say Yen Teoh, Calvin M. L. Chan, Pan, Gary, Mark Goh Jul 2016

Being Agile To Thrive Amidst Disruptive Digital Innovation, Say Yen Teoh, Calvin M. L. Chan, Pan, Gary, Mark Goh

Research Collection School Of Accountancy

Firms around the world have been experiencing disruptive digital innovation. Such disruptions affect their business operations and models over time and geography. In this paper, we adopt Lucas and Goh’s (2009) framework of disruption response to examine how do firms achieve agility in responding to disruptive digital innovation. The framework draws on dynamic capability theory, disruptive innovation concept, organizational agility concept and organizational core rigidity concept. This research-in-progress paper aims to conduct an in-depth case study to understand how firms can be agile in responding to disruptive digital innovation. As a case study, this study adds to the growing corpus …


Internal Governance And Real Earnings Management, Qiang Cheng, Jimmy Lee, Terry J. Shevlin Jul 2016

Internal Governance And Real Earnings Management, Qiang Cheng, Jimmy Lee, Terry J. Shevlin

Research Collection School Of Accountancy

We examine whether internal governance affects the extent of real earnings management in U.S. corporations. Internal governance refers to the process through which key subordinate executives provide checks and balances in the organization and affect corporate decisions. Using the number of years to retirement to capture key subordinate executives’ horizon incentives and using their compensation relative to CEO compensation to capture their influence within the firm, we find that the extent of real earnings management decreases with key subordinate executives’ horizon and influence. The results are robust to alternative measures of internal governance and to various approaches used to address …


Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, July 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Jul 2016

Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, July 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Property And Liability Insurance Entities, July 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Jul 2016

Property And Liability Insurance Entities, July 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Pengaruh Tingkat Literasi Keuangan Pemilik Usahaterhadap Pengeloaan Keuangan. Studi Kasus : Umkm Depok, Birawani Dwi Anggraeni Jun 2016

Pengaruh Tingkat Literasi Keuangan Pemilik Usahaterhadap Pengeloaan Keuangan. Studi Kasus : Umkm Depok, Birawani Dwi Anggraeni

Jurnal Vokasi Indonesia

Financial literacy affects a person's way of thinking on the financial condition and influence strategic decisions in terms of finances and better management for business owners. This study uses secondary data as study materials which will be given to the micro level that businesses with a turnover of up to 300M per year in which the segment in general do not have good financial records to then be used as financial statements. In a study using 12 samples of SMEs in the area of Depok randomly selected. This study uses processed using descriptive statistics as well as the weighting at …


Pengaruh Gaya Kepemimpinan Terhadap Komitmenorganisasi Karyawan Ukm Di Wilayah Depok Jawa Barat, Dede Suryanto, Wulan Prihatiningsih Jun 2016

Pengaruh Gaya Kepemimpinan Terhadap Komitmenorganisasi Karyawan Ukm Di Wilayah Depok Jawa Barat, Dede Suryanto, Wulan Prihatiningsih

Jurnal Vokasi Indonesia

Organizational commitment is a psychological state that characterizes employee relationship with the organization. It has implication for the decision to continue membership in the organization. Employee with high commitment is a valuable asset in operating the company in order to maintain Company’s sustainability. This research proposes that organizational commitment is influenced by leadership style. The hypothesis is tested using data obtained from 60 respondents who work in Small and Medium enterprises in Depok. The results shows that transformational leadership style affects positively on affective commitment but it doesn’t affect normative commitment. Besides that, transactional leadership style doesn’t affect continuance commitment, …


Analisis Kualitas Pelayanan Sub Bagian Akademik (Sba Program Vokasi Universitas Indonesia, Sancoko Sancoko, Mohammad Riduansyah, Wahyu Nofiantoro Jun 2016

Analisis Kualitas Pelayanan Sub Bagian Akademik (Sba Program Vokasi Universitas Indonesia, Sancoko Sancoko, Mohammad Riduansyah, Wahyu Nofiantoro

Jurnal Vokasi Indonesia

Measurement tools service quality is using Serv Quality Method. In this study, we tried to see different gap between students' perceptions of employee performance with the level of interest/expectations of students to an existing service using five indicators Serv Quality. Aspects studied is, reliability aspects, responsiveness aspect, assurance Aspects, empathy aspects, and the tangibles aspects. SBA research object because they become the frontline in shaping the image of the ministry in Program vocational UI. The method used in this research is descriptive analysis method with quantitative approach., ie research that describes a data collection on the observations that have been …


Pemetaan Profil Pasien/Klien Rumah Sakit Umumdaerah (Rsud) Kota X Menggunakan Net Promoter Score, Elsa Roselina Jun 2016

Pemetaan Profil Pasien/Klien Rumah Sakit Umumdaerah (Rsud) Kota X Menggunakan Net Promoter Score, Elsa Roselina

Jurnal Vokasi Indonesia

Regional General Hospital City X is the only government-owned hospitals of city X, had some vision including provide excellent service quality plenary to the whole society. Net Promoter Score (NPS) is a tool and concept of customer satisfaction, which through NPS companies can see their performance according to the customer's perspective. This study aimed to obtain consumer profiles and identify strengths and weaknesses in the service of the Regional General Hospital City X based on the perception of consumers. This study used a quantitative approach with survey method. Data captured in one shoot measurement from August until September 2015. Instruments …


Evaluasi Spt Tahunan Elektronik, Elsie Sylviana Kasim, Titin Fachriah Nur Jun 2016

Evaluasi Spt Tahunan Elektronik, Elsie Sylviana Kasim, Titin Fachriah Nur

Jurnal Vokasi Indonesia

Evaluation of services of Electronic Annual Tax Return is conducted to determine the quality of services of Electronic Annual Tax Return. This is done by using the five Service Quality (SERVQUAL) dimensions which are tangibles, realibility, responsiveness, assurance and empathy. The result of the research and analysis of Evaluation of services of Electronic Annual Tax Return concluded that Taxpayers are satisfied with the quality of Electronic Annual Tax Return. Advices given to the djponline.pajak.go.id websites is it should be more attentive to the needs of the Taxpayers. Djponline.pajak.go.id websites should not only pay attention to the functions but also increased …


Analisis Persepsi Kualitas Perkuliahan Di Laboratorium Perkantora Dan Sekretari Program Pendidikan Vokasi Universitas Indonesia, Istiadi Istiadi, Mohammad Ridha Jun 2016

Analisis Persepsi Kualitas Perkuliahan Di Laboratorium Perkantora Dan Sekretari Program Pendidikan Vokasi Universitas Indonesia, Istiadi Istiadi, Mohammad Ridha

Jurnal Vokasi Indonesia

Laboratory of the study Program is the on factor that imfluence the quality of student in the process of their study in Vocational Program . In order that, laboratory must become the crucial factor in producing qualified alumni. The quality of teaching ini laboratory in general was imfluenced some factors like: lecturer/instructur, curicullum, tools or su pported facilities in laboratory. For that reason, in this research we want to know the general of student in laboratory teaching. Factors that was identified included : degree of student satisfaction, quality of teaching, and laboratory supporting facilities . Output of this research is …