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Articles 6931 - 6960 of 39882
Full-Text Articles in Accounting
Comment Letters On Proposed Statements On Standards For Accounting And Review Services, Compilation Of Prospective Financial Information, Compilation Of Prof Forma Financial Information, Omnibus Statement On Standards For Accounting And Review Services – 2016, December 8, 2015, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Comment Letters On Proposed Statements On Standards For Accounting And Review Services, Compilation Of Prospective Financial Information, Compilation Of Prof Forma Financial Information, Omnibus Statement On Standards For Accounting And Review Services – 2016, December 8, 2015, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Howell Family (Sc 2953), Manuscripts & Folklife Archives
Howell Family (Sc 2953), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid and scan (Click on "Additional Files" below) for Manuscripts Small Collection 2953. Farm ledger belonging to the Howell family of Warren County, Kentucky. Includes a letter, 26 April 1925, drafted in Alvaton, Kentucky, to Clarence Howell and family.
South Korea's Transition From K-Gaap To Ifrs, Rebecca Henderson
South Korea's Transition From K-Gaap To Ifrs, Rebecca Henderson
Honors College Theses
The purpose of this paper is to examine the relationship between South Korean culture and the transition from Korean Generally Accepted Accounting Principles to Korean International Financial Reporting Standards. It is suspected that the hierarchical structure of Korean society and culture has allowed Korea to make one of the fastest accounting standards transitions in recent years. This possible correlation is examined through the use of a survey of current accounting students in Daegu, South Korea.
A Study Of Ethics For Accounting Students At East Tennessee State University, Jordan Warhurst
A Study Of Ethics For Accounting Students At East Tennessee State University, Jordan Warhurst
Undergraduate Honors Theses
What is being done to stop the increase of accounting scandals and frauds? This study focuses on ethics teaching for accounting students at the undergraduate level. This study asks the question, "have students increased in their use of professional judgement as defined by the AICPA code of Professional Conduct?"
Leveraging It Resources, Embeddedness, And Dependence: A Supplier's Perspective On Appropriating Benefits With Powerful Buyers, Michael T. Lee, Kit Scott
Leveraging It Resources, Embeddedness, And Dependence: A Supplier's Perspective On Appropriating Benefits With Powerful Buyers, Michael T. Lee, Kit Scott
Accountancy Faculty Publications and Presentations
The relationships between suppliers and buyers are often characterised by power differentials and dependence at the same time. This leads to the ability of a powerful buyer to benefit more from the relationship than the supplier. We examine how a supplier can strengthen its use of relation-specific IT with embeddedness to appropriate its share of relational benefits. We developed and tested a model of supplier relation-specific IT use, embeddedness, and buyer dependence on supplier. The results showed that embeddedness did not lead directly to the sharing of relational benefits; rather the appropriation of relational benefits is derived from buyer dependence.
More Evidence Of The Nevada Effect: Sec, Doj, Fbi, And Irs Regulatory Enforcement Actions, Anthony J. Cataldo Ii, Lori Fuller, Thomas Miller
More Evidence Of The Nevada Effect: Sec, Doj, Fbi, And Irs Regulatory Enforcement Actions, Anthony J. Cataldo Ii, Lori Fuller, Thomas Miller
Accounting Faculty Publications
No abstract provided.
An Analysis Of The Relationship Between Study Styles And Demographics Across Multiple Accounting Class Levels, Savannah B. Hooper
An Analysis Of The Relationship Between Study Styles And Demographics Across Multiple Accounting Class Levels, Savannah B. Hooper
Honors Theses
Approaches to learning are elemental to a student’s learning outcomes. Prior research indicates that accounting students with a deep learning approach have a more successful student learning outcome than do accounting students with a surface learning approach. Accounting accreditation and regulatory agencies have recommended that coursework be directed towards more critical thinking and real-life preparation of students. These characteristics are indicative of the deep learning approach. After ascertaining the learning approach adopted by introductory, intermediate, and advance accounting students at a public university with a main and satellite campus, this paper reports on demographic characteristics that may impact a student’s …
Smu-X: An Innovative Approach To Preparing Students With Skills For The Future, Gary Pan, Gan Hup Tan
Smu-X: An Innovative Approach To Preparing Students With Skills For The Future, Gary Pan, Gan Hup Tan
Research Collection School Of Accountancy
The SMU-X Initiative is a paradigm shit which focuses on learning as opposed to teaching as well as a mind-set shift to get the university to collaborate both internally and with our external stakeholders more. We strive to do this by introducing innovation curriculum based on an experiential approach that is interdisciplinary and hands-on. It gets the SMU community to collaborate and step out of their silos by encouraging group effort in solving complex issues.
External Corporate Governance And Misreporting, William R. Baber, Lihong Liang, Sok-Hyon Kang, Zinan Zhu
External Corporate Governance And Misreporting, William R. Baber, Lihong Liang, Sok-Hyon Kang, Zinan Zhu
Accounting - All Scholarship
This study investigates how external corporate governance provisions, specifically statutory and corporate charter provisions that limit direct shareholder participation in the governance process, affect the likelihood of an accounting restatement. The analysis indicates that strong external governance (fewer restrictions on shareholder participation) is associated with a relatively low incidence of accounting restatements. The effect of external governance is incremental to that of internal governance, which is considered as provisions that foster effective board oversight of management. Such evidence supports the premise that shareholder participation improves financial reporting quality.
How Relevant Is The Disclosure Of A Ceo Pay Ratio?, Addison Stanfill
How Relevant Is The Disclosure Of A Ceo Pay Ratio?, Addison Stanfill
Accounting Undergraduate Honors Theses
An aftershock of the so called “Great Recession” in 2008, the Dodd-Frank Wall Street Reform and Consumer Protection Act effective July 21, 2010 aimed to increase the transparency of public companies. Section 953(b) of this act is targeting the transparency of executive and employee compensation by requiring the disclosure of a CEO to median employee pay ratio. This disclosure requirement, set to affect all filings with a fiscal year beginning after January 1, 2017, was a response to the public outcry against excessive CEO compensation. Although it does promote the transparency initiative of the Dodd-Frank Act, this disclosure may be …
Turnover In Public Accounting And Its Effects On The Industry, Ashley Gentry
Turnover In Public Accounting And Its Effects On The Industry, Ashley Gentry
University Honors Program
There is a large turnover of employees in the public accounting firms in the United States. This research paper looks at the demographics of the employees that are leaving public accounting and what factors are causing them to leave the industry. It also looks at what kind of an effect this turnover has on the accounting industry. Research was gathered by reading past studies that have been done on this topic, as well as recent articles that have been published by credible sources. The demographics of the employees that are leaving are senior or management level and mostly women. Some …
Omnibus Proposal, November 25, 2015, Comments Are Requested By May 16, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2015, November 25, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal, November 25, 2015, Comments Are Requested By May 16, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2015, November 25, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Omnibus Proposal, November 25, 2015, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Omnibus Proposal, November 25, 2015, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Auditing Standards Board (Asb) Teleconference Meeting Highlights November 23, 2015, Auditing Standards Board
Auditing Standards Board (Asb) Teleconference Meeting Highlights November 23, 2015, Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb), Conference Call, November 23, Meeting Agenda, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb), Conference Call, November 23, Meeting Agenda, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Improving Transparency And Effectiveness Of Peer Review, November 10, 2015, Comments Are Requested By January 31, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2015, November 10, American Institute Of Certified Public Accountants. Peer Review Board
Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Improving Transparency And Effectiveness Of Peer Review, November 10, 2015, Comments Are Requested By January 31, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2015, November 10, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Improving Transparency And Effectiveness Of Peer Review, November 10, 2015, American Institute Of Certified Public Accountants. Peer Review Board
Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Improving Transparency And Effectiveness Of Peer Review, November 10, 2015, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Responsible Accounting For Stakeholders, Jeffrey S. Harrison, Joyce Van Der Van Der Laan Smith
Responsible Accounting For Stakeholders, Jeffrey S. Harrison, Joyce Van Der Van Der Laan Smith
Accounting Faculty Publications
Through a critique of existing financial theory underlying current accounting practices, and reapplication of this theory to a broad group of stakeholders, this paper lays a normative foundation for a revised perspective on the responsibility of the public accounting profession. Specifically, we argue that the profession should embrace the development of standards for reporting information important to a broader group of stakeholders than just investors and creditors. The FASB has recently moved in the opposite direction. Nonetheless, an institution around accounting for stakeholders continues to grow, backed by a groundswell of support from many sources. Based on institutional theory, we …
Purchased Goodwill And Its Accounting Treatment, Terence Sheridan
Purchased Goodwill And Its Accounting Treatment, Terence Sheridan
The ITB Journal
When a company decides to purchase another company or enterprise, the consideration paid will, in many cases, exceed the total of the separate valuation of each of the assets and liabilities of the company or enterprise being purchased. The extent of the premium paid is sometimes dependent on the growth potential of the company in question. In other cases, the premium is linked to the possibilities for cost-cutting when synergies between the existing and new companies are exploited. Occasionally, the fact that a company has an established reputation or an established customer base will result in a considerable premium being …
Cpa Firm Gender Survey, November 2015, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee
Cpa Firm Gender Survey, November 2015, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
Insider Trading Restrictions And Corporate Risk-Taking, Yuanto Kusnadi
Insider Trading Restrictions And Corporate Risk-Taking, Yuanto Kusnadi
Research Collection School Of Accountancy
This paper examines the effect of insider trading restrictions on corporate risk-taking. Using a cross-country sample of 38 countries over the 1990 to 2003 period, we find that corporate risk-taking is positively related to insider trading restrictions. This finding is robust to alternative regression specifications and sample periods, to the use of alternative measures of insider trading restrictions and risk-taking incentives, and to controls for possible endogeneity. Further investigation suggests that the relation between insider trading restrictions and corporate risk-taking is influenced by cross-sectional differences in stock market development and legal origin, and that the increase in risk-taking is beneficial …
Aicpa Code Of Professional Conduct,Effective December 15, 2014. Updated For All Official Releases Through October 26, 2015, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Code Of Professional Conduct,Effective December 15, 2014. Updated For All Official Releases Through October 26, 2015, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
The Intersection Of Tech And Accounting, Poh Sun Seow
The Intersection Of Tech And Accounting, Poh Sun Seow
Research Collection School Of Accountancy
No abstract provided.
Fall Meeting Of Council, October 19-21, 2015, Kapalua, Maui, Hi, Volume 1-Continued, American Institute Of Certified Public Accountants. Council
Fall Meeting Of Council, October 19-21, 2015, Kapalua, Maui, Hi, Volume 1-Continued, American Institute Of Certified Public Accountants. Council
Association Sections, Divisions, Boards, Teams
No abstract provided.
Fall Meeting Of Council, October 19-21, 2015, Kapalua, Maui, Hi, Volume 2, American Institute Of Certified Public Accountants. Council
Fall Meeting Of Council, October 19-21, 2015, Kapalua, Maui, Hi, Volume 2, American Institute Of Certified Public Accountants. Council
Association Sections, Divisions, Boards, Teams
No abstract provided.
Fall Meeting Of Council, October 19-21, 2015, Kapalua, Maui, Hi, Volume 1, American Institute Of Certified Public Accountants. Council
Fall Meeting Of Council, October 19-21, 2015, Kapalua, Maui, Hi, Volume 1, American Institute Of Certified Public Accountants. Council
Association Sections, Divisions, Boards, Teams
No abstract provided.
Is Institutional Ownership Related To Corporate Social Responsibility? The Nonlinear Relation And Its Implication For Stock Return Volatility, Maretno Harjoto, Hoje Jo, Yongtae Kim
Is Institutional Ownership Related To Corporate Social Responsibility? The Nonlinear Relation And Its Implication For Stock Return Volatility, Maretno Harjoto, Hoje Jo, Yongtae Kim
Accounting
This study examines the relation between corporate social responsibility (CSR) and institutional investor ownership, and the impact of this relation on stock return volatility. We find that institutional ownership does not strictly increase or decrease in CSR; rather, institutional ownership is a concave function of CSR. This evidence suggests that institutional investors do not see CSR as strictly value-enhancing activities. Institutional investors adjust their percentage of ownership when CSR activities go beyond the perceived optimal level. Employing the path analysis, we also examine the mediating effect of institutional ownership on the relation between CSR and stock return volatility. We find …
Auditing Standards Board (Asb), October 13-15, 2015, Meeting Agenda, New Orleans, La, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb), October 13-15, 2015, Meeting Agenda, New Orleans, La, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting Highlights October 13-15, 2015 New Orleans, La, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting Highlights October 13-15, 2015 New Orleans, La, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Academy Of Accounting Historians Business Meeting At The 2015 Annual Conference Of The American Accounting Association. Minutes, Stephanie D. Moussalli
Academy Of Accounting Historians Business Meeting At The 2015 Annual Conference Of The American Accounting Association. Minutes, Stephanie D. Moussalli
Accounting Historians Notebook
At the 2015 Annual Conference of the American Accounting Association Hyatt Regency Hotel, Chicago, IL, West Tower/Bronze Level/Water Tower Rm Sunday, August 9, 2015 7:00 PM to 8:00 PM