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Articles 6961 - 6990 of 39882
Full-Text Articles in Accounting
Mississippi Spurs Tax History Research, Andrew D. Sharp
Mississippi Spurs Tax History Research, Andrew D. Sharp
Accounting Historians Notebook
This study found no linkage in Vicksburg, Natchez and Mobile between the jib window architectural feature and property tax avoidance during the antebellum period. Jib windows were not utilized to avoid a tax on the number of doors.
Sarah A. Holmes Awarded Life Membership
Sarah A. Holmes Awarded Life Membership
Accounting Historians Notebook
The Academy was honored to name Sarah A. Holmes a Life Member of the Academy for her extensive involvement with the Academy, her successful career and her support of accounting history research.
Alan Sangster Receives 2015 Hourglass Award
Alan Sangster Receives 2015 Hourglass Award
Accounting Historians Notebook
Alan Sangster is Professor of Accounting Education at Griffith University, Australia and a visiting professor at the University of Minho, Portugal. He is a qualified chartered accountant and holds a bachelor degree in business studies, a master degree in operational research, and a doctorate in accounting education.
Zeff And Camfferman Publish New Book On Formation Of International Accounting Standards
Zeff And Camfferman Publish New Book On Formation Of International Accounting Standards
Accounting Historians Notebook
From 2001 to 2011, the International Accounting Standards Board (IASB) and its International Financial Reporting Standards (IFRS) acquired a central position in the practice and regulation of financial reporting around the world. A new book coauthored by Rice’s Stephen Zeff and Dutch accounting professor Kees Camfferman explores and chronicles the board’s rise to prominence, which has been accompanied by vivid political debates about its governance and accountability.
Academy Holds Annual Business Meeting And Ice Cream Social At The American Accounting Association Annual Meeting In Chicago
Accounting Historians Notebook
Photographs of meeting
Tonya K. Flesher Receives 2015 Thomas J. Burns Biographical Research Award
Tonya K. Flesher Receives 2015 Thomas J. Burns Biographical Research Award
Accounting Historians Notebook
Tonya K. Flesher is the A thur Andersen Professor of Accountancy in the Patterson School of Accountancy at the University of Mississippi. She is a past president of the Academy of Accounting Historians and former Dean of the School of Accountancy.
Congratulations Life Member, Barbara Merino, Receives Public Interest Section Accounting Exemplar Award At 2015 Aaa Annual Meeting In Chicago
Accounting Historians Notebook
The Public Interest Section Accounting Exemplar Award is given to either an accounting educator or an accounting practitioner (broadly defined) who has made notable contributions to professionalism and ethics in accounting education and/or practice.
Academy Member Spotlight: Robert H. Colson
Academy Member Spotlight: Robert H. Colson
Accounting Historians Notebook
Robert H. Colson is distinguished lecturer in the Stan Ross Department of Accountancy at Baruch College CUNY, New York, New York.
2014 Best Paper Award To Fleischman, Tyson And Oldroyd
2014 Best Paper Award To Fleischman, Tyson And Oldroyd
Accounting Historians Notebook
Best paper: “The U.S. Freedman’s Bureau in Post Civil War Reconstruction”
James Mckinney Receives 2015 Innovation In Accounting History Education Award
James Mckinney Receives 2015 Innovation In Accounting History Education Award
Accounting Historians Notebook
James McKinney, a Clinical Professor of Accounting and Information Assurance at the Robert H. Smith School of Business at the University of Maryland is an award winning author of accounting research, teacher, and student organization faculty advisor.
Robertson And Funnell Awarded 2015 Barbara D. Merino Award For Excellence In Accounting History Publication
Accounting Historians Notebook
Accounting by the First Public Company: The Pursuit of Supremacy Published by Routledge, NY, in 2014.
Behind The Painting By A.C. Littleton In Shanghai, Academy Of Accounting Historians, James L. Chan
Behind The Painting By A.C. Littleton In Shanghai, Academy Of Accounting Historians, James L. Chan
Accounting Historians Notebook
On June 2, 2015, I was given a tour of the China Accounting Museum (opened in November 2013) at the Lixin School of Accounting in Shanghai. In its International Hall, I came face to face with an oil painting by A.C. Littleton, “my” Littleton. Perhaps in a breach of protocol, I requested my host, Professor Song Xiaoming, to take the painting down from the wall to verify the authenticity of my claim. “There is a word ‘Wood’ on the backside,” I told him. He obliged: sure enough, inscribed in pencil were the words “after Robert Wood”. I explained that Littleton …
2014 Best Paper Award For Excellence Garen Markarian
2014 Best Paper Award For Excellence Garen Markarian
Accounting Historians Notebook
Best paper: "The Crisis and Fair Values: Echoes of Early Twentieth Century Debates?"
2014 Best Paper Award For Excellence Schultz And Hollister
2014 Best Paper Award For Excellence Schultz And Hollister
Accounting Historians Notebook
Best paper: "The Delaware and Hudson Canal Company: Forming, Financing and Reporting on an Early 19th Century Corporation."
Call For Papers
Accounting Historians Notebook
First International Seminar of Accounting History, Siena, December 3-4, 2015;14th World Congress of Accounting Historians, Pescara, Italy, June 25-27, 2016; Accounting History: Call for papers, Accounting History and the Enlightenment
Accounting Historians Notebook, 2015, Vol. 38, No. 2 (October) [Whole Issue]
Accounting Historians Notebook, 2015, Vol. 38, No. 2 (October) [Whole Issue]
Accounting Historians Notebook
October issue
In Memorium: Former Director Of Aah Alabama Corporation Robert Kee (1945-2015)
In Memorium: Former Director Of Aah Alabama Corporation Robert Kee (1945-2015)
Accounting Historians Notebook
Dr. Robert Carl "Bob" Kee, age 70, of Tuscaloosa, passed away on October 1, 2015, at Hospice of West Alabama.
President’S Message, Massimo Sargiacomo
President’S Message, Massimo Sargiacomo
Accounting Historians Notebook
Two years have passed by quickly just like a Ferrari on the roadway. My presidential term is going to finish very soon.
Three Recipients Of 2015 Margit F. And Hanns Martin Schoenfeld Scholarship Awards
Three Recipients Of 2015 Margit F. And Hanns Martin Schoenfeld Scholarship Awards
Accounting Historians Notebook
Liesel Klemcke is an accounting doctor al student at Stockholm Business School and is interested in studying the history of the financial statement user, financial reporting and the history of the capital markets.Sebastian Hoffmann r ecently accepted an offer fr om the University of Edinburgh Business School as a Lecturer in Accounting. Tânia Nunes is a doctor al student of Accounting at the University of Sao Paulo (FEA-USP, Brazil).
Audit Of Internal Control Over Financial Reporting That Is Integrated With An Audit Of Financial Statements; Statement On Auditing Standards, 130, American Institute Of Certified Public Accountants. Auditing Standards Board
Audit Of Internal Control Over Financial Reporting That Is Integrated With An Audit Of Financial Statements; Statement On Auditing Standards, 130, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Nevada Continues To Lead Delaware And All Other States And Jurisdictions In 2014 Securities And Exchange Commission Trading Suspensions, Anthony J. Cataldo Ii, Xi (Cici) Cheng, Paul Christ, Thomas Miller
Nevada Continues To Lead Delaware And All Other States And Jurisdictions In 2014 Securities And Exchange Commission Trading Suspensions, Anthony J. Cataldo Ii, Xi (Cici) Cheng, Paul Christ, Thomas Miller
Accounting Faculty Publications
No abstract provided.
Navigating The “Patent-Cliff”: The Role Of Corporate Real Estate In The Life Science Industry, Clarence Goh
Navigating The “Patent-Cliff”: The Role Of Corporate Real Estate In The Life Science Industry, Clarence Goh
Research Collection School Of Accountancy
The Life Science industry is standing on the edge of a “patent cliff.” In 2015, the world’s biggest pharmaceutical firms stand to lose up to US$47.5 billion in revenues from the expiry of the patents of some of their biggest blockbuster drugs. For example, Celebrex – an arthritis drug which contributed almost US$3 billion to Pfizer’s revenues in 2014 – is set to see its patent expire later this year, opening it up to competition from “generic” alternatives which are often sold at much cheaper prices.
How Risky Are Your Lease Vs. Buy Decisions?, Thomas Zeller, Brian Stanko, Andrew D. Tressler
How Risky Are Your Lease Vs. Buy Decisions?, Thomas Zeller, Brian Stanko, Andrew D. Tressler
School of Business: Faculty Publications and Other Works
Adding risk analysis to your lease vs. buy analytics can make the decision process more involved, but it is worth the effort strategically. To accomplish this, you need to create a comparable analysis that estimates the risk in a lease vs. buy decision. With a few additional steps in the present value analytics, you can develop comparable information to capture the risk of one option over another and manage expectations.
Data And Analytics In Corporate Real Estate: The Importance Of Talent, Clarence Goh
Data And Analytics In Corporate Real Estate: The Importance Of Talent, Clarence Goh
Research Collection School Of Accountancy
Data and analytics are set to play a more pivotal role incorporate real estate (CRE) over the next three years.As organizations recognize that data-driven insights candramatically improve decision making across a broadrange of business functions, they are seeking to capitalizeon and incorporate data and analytics in their CREprocesses.
Exposure Draft On Leases: Impact On Lessee’S Tax Computation In Singapore, Teng Aun Khoo, Joon Keong Nicholas Chan
Exposure Draft On Leases: Impact On Lessee’S Tax Computation In Singapore, Teng Aun Khoo, Joon Keong Nicholas Chan
Research Collection School Of Accountancy
How the exposure draft on leases would impact the computation of taxes in Singapore
The Importance Of Ethics And Ethical Leadership In The Accounting Profession, Mary Kay Copeland
The Importance Of Ethics And Ethical Leadership In The Accounting Profession, Mary Kay Copeland
Business Faculty/Staff Publications
The emergence of the twenty-first century was plagued with extensive, evasive and disheartening leadership failures. Despite the accounting profession’s standards of professional ethics, it was also tainted with ethical leadership indiscretions during this era. In response to these ethical leadership failings, renewed interest in developing accounting professionals with strong ethical principles and ethical leadership behaviors has emerged. In many firms training and development of ethical behavior is now at the forefront of the firm’s communications and professional development efforts. The question remains however, can the profession instill in its members the importance of ethical conduct? Can ethical leaders be developed …
Essays On Disclosure And Individual Investors, Yakun Wang
Essays On Disclosure And Individual Investors, Yakun Wang
Dissertations, Theses, and Capstone Projects
Essay 1: Using data from StockTwits.com, the most popular investment-dedicated social media network in the US, I develop new and direct measures of investors' aggregate attention to the stock market, and to individual stocks. I then examine the behavior of investors' aggregate attention and firm-specific attention. First, I show that investors' aggregate attention to the stock market is higher during earnings season than non-earnings season, but is not lower on Fridays compared to other weekdays. Second, I show that investors' firm-specific attention is positively related to Earnings Response Coefficients (ERCs) and negatively related to Post Earnings Announcement Drift (PEAD), indicating …
Auditor Size And Audit Quality: A Partner-Level Perspective, Yu Zhou
Auditor Size And Audit Quality: A Partner-Level Perspective, Yu Zhou
Dissertations, Theses, and Capstone Projects
This study examines the effect of auditor size on audit quality at the level of audit partners. Auditor size is defined by three criteria: the wealth of the audit partners; the size of the partners' client portfolios; and the number of audit partners in the firm. Using data from China, where disclosure of the identity of the engagement audit partner is required, I hypothesize and find that the personal wealth of an audit partner has two effects on audit quality: the income effect and the substitution effect. The Chinese audit market is particularly suited to study these two effects. Prior …
The Role Of Financial Reporting Quality In The Selection Of New Audit Committee Member, Dongliang Lei
The Role Of Financial Reporting Quality In The Selection Of New Audit Committee Member, Dongliang Lei
Dissertations, Theses, and Capstone Projects
Prior studies investigating the selection of audit committee members (ACMs) often focus on board-level and director demographic characteristics. In this paper, I investigate whether boards select new ACMs from corporate environments with similar financial reporting quality. Using the appointee firm's financial report quality as a proxy for new ACMs' financial reporting attributes, I find that firms are more likely to appoint new ACMs with financial reporting attributes similar to firms' financial reporting culture for a sample of 275 new ACM appointments from 2007 to 2011. I find that firms appointing ACMs with relatively weak (strong) financial reporting attributes are more …
The Effects Of Risk Management Programs On Financial Professionals' Judgments, James F. Boyle
The Effects Of Risk Management Programs On Financial Professionals' Judgments, James F. Boyle
Doctor of Business Administration Dissertations
Despite the present focus in practice on enterprise risk management (ERM), academic studies have not responded to the question, “How do risk management programs (RMPs) influence the business decisions of financial professionals?” This study addresses this issue by examining the effects of RMPs on the levels of judgment conservatism and effort exercised by financial professionals. Specifically, in a 2 x 2 between-subjects experiment using experienced financial professionals as participants, I manipulated RMP type (i.e., robust or ceremonial) and financial risk level (i.e., high or low). The study examines the effect of RMP type and the interaction of RMP type and …