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Aicpa Professional Standards As Of June 1, 2015, Volume 2: Accounting And Review Services, 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) Jun 2015

Aicpa Professional Standards As Of June 1, 2015, Volume 2: Accounting And Review Services, 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.

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دور فجوة الهو ةٌ التنظ مٌ ةٌ ف ز اٌدة سلوك العمل المنحرف دراسة تحل لٌ ةٌ لآراء ع نٌة من العامل نٌ ف معمل سمنت الكوفة, عامر علي حسين العطوي, خيرية عبد فضل الخالدي Jun 2015

دور فجوة الهو ةٌ التنظ مٌ ةٌ ف ز اٌدة سلوك العمل المنحرف دراسة تحل لٌ ةٌ لآراء ع نٌة من العامل نٌ ف معمل سمنت الكوفة, عامر علي حسين العطوي, خيرية عبد فضل الخالدي

Muthanna Journal of Administrative and Economics Sciences

المستخلص يهدف هذا البحث إلى اختبار دور فجوة الهوية التنظيمية في زيادة سلوك العمل المنحرف لعينة من العاملين في معمل سمنت الكوفة , إذ تم توزيع (307) استمارة استبيان على العاملين ورؤساء الأقسام في معمل سمنت الكوفة. وبعد تفحص الاستمارات المسترجعة استبعدت (15) استمارة لعدم صلاحيتها وعدم تحقيق الشروط المطلوبة للإجابة عن الاستبيان، وبذلك يكون عدد الاستمارات الصالحة للدراسة والتحليل (292) استمارة. يضم مفهوم فجوة الهوية التنظيمية متغيرين هما خصائص هوية المنظمة الحالية وخصائص هوية المنظمة المثالية او المرغوبة اما متغير سلوك العمل المنحرف فيتكون من ثلاث أبعاد رئيسة هي: سلوك العمل المنحرف تجاه المنظمة، و سلوك العمل المنحرف تجاه …

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دور فجوة الهو ةٌ التنظ مٌ ةٌ ف ز اٌدة سلوك العمل المنحرف دراسة تحل لٌ ةٌ لآراء ع نٌة من العامل نٌ ف معمل سمنت الكوفة, عامر علي حسين العطوي العطوي, عبد فضل الخالدي Jun 2015

دور فجوة الهو ةٌ التنظ مٌ ةٌ ف ز اٌدة سلوك العمل المنحرف دراسة تحل لٌ ةٌ لآراء ع نٌة من العامل نٌ ف معمل سمنت الكوفة, عامر علي حسين العطوي العطوي, عبد فضل الخالدي

Muthanna Journal of Administrative and Economics Sciences

المستخلص يهدف هذا البحث إلى اختبار دور فجوة الهوية التنظيمية في زيادة سلوك العمل المنحرف لعينة من العاملين في معمل سمنت الكوفة , إذ تم توزيع (307) استمارة استبيان على العاملين ورؤساء الأقسام في معمل سمنت الكوفة. وبعد تفحص الاستمارات المسترجعة استبعدت (15) استمارة لعدم صلاحيتها وعدم تحقيق الشروط المطلوبة للإجابة عن الاستبيان، وبذلك يكون عدد الاستمارات الصالحة للدراسة والتحليل (292) استمارة. يضم مفهوم فجوة الهوية التنظيمية متغيرين هما خصائص هوية المنظمة الحالية وخصائص هوية المنظمة المثالية او المرغوبة اما متغير سلوك العمل المنحرف فيتكون من ثلاث أبعاد رئيسة هي: سلوك العمل المنحرف تجاه المنظمة، و سلوك العمل المنحرف تجاه …

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The Impact Of Obstacles To The Application Of Electronic Management On The Functions Of Customer Relationship Management: An Exploratory Study Of The Opinions Of A Sample Of Al-Rafidain Bank Employees, The Right Side In Al-Qadisiyah Governorate, Khawla Radi Azaab Jun 2015

The Impact Of Obstacles To The Application Of Electronic Management On The Functions Of Customer Relationship Management: An Exploratory Study Of The Opinions Of A Sample Of Al-Rafidain Bank Employees, The Right Side In Al-Qadisiyah Governorate, Khawla Radi Azaab

Muthanna Journal of Administrative and Economics Sciences

ملخص الدراسةتهتم الدراسة الحالية باستكشاف طبيعة تأثير معوقات تطبيق الإدارة الالكترونية على وظائف إدارة علاقات الزبون، اتخذت الدراسة من موظفي مصرف الرافدين عينة لها، حيث تم توزيع استمارة استبيان بواقع (60) استبانة (50) استبانة صالحة للتحليل و(10) استبانة غير صالحة أي نسبة استجابة تبلغ 83 % وجرى تحليل البيانات باستخدام الأساليب الإحصائية الملائمة (الأوساط الحسابية والانحرافات المعيارية والارتباط والانحدار). وبعد تحليل النتائج، أتضح وجود علاقة ارتباط وأثر بين معوقات تطبيق الإدارة الالكترونية وإدارة علاقات الزبون. وخرجت الدراسة بجملة من الاستنتاجات أهمها المحاولات جادة من قبل المصرف لتطبيق الإدارة الالكترونية لتسهيل إجراءات العمل الإداري وتقليل الوقت والجهد والسرعة في انجاز العمل. …

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قياس الأداء الشركات الصناعية وفق بطاقة الأداء المتوازن (دراسة ميدانية لمجموعة من الشركات الصناعية في محافظة الديوانية), خضير مجيد علاوي Jun 2015

قياس الأداء الشركات الصناعية وفق بطاقة الأداء المتوازن (دراسة ميدانية لمجموعة من الشركات الصناعية في محافظة الديوانية), خضير مجيد علاوي

Muthanna Journal of Administrative and Economics Sciences

ملخص الدراسةتعد بطاقة الأداء المتوازن إحدى تقنيات إدارة الكلفة الإستراتيجية وأنموذجا أكثر شمولا لقياس وتقييم الأداء لاشتماله على إطار متكامل يتضمن العديد المقاييس المالية وغير المالية والتي تمثل جزءا من نظام معلومات متكامل للمستويات الإدارية المختلفة , ويهدف البحث إلى قياس الاداء في الشركات الصناعية من خلال استطلاع أراء مجموعة من المدراء لغرض تطبيق هذه التقنية الحديثة في (مجموعة من الشركات الصناعية في محافظة الديوانية ) لغرض تقويم أداءها الاستراتيجي لأجل تمكين المديرين من اتخاذ قرارات رشيدة لزيادة كفاية وفاعلية أداءهم وبما يحقق أهداف الوحدة الاقتصادية والاستمرار في سوق المنافسة والتكيف مع الظروف البيئية التي تتصف بالتغيير والتقييد وذلك من …

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دور القطاع الصناعي الخاص في تخفيض معدلات البطالة مع التركيز على اقليم كردستان العراق للفترة (2005 -2010 ), شيماء محمد نجيب المرتضى Jun 2015

دور القطاع الصناعي الخاص في تخفيض معدلات البطالة مع التركيز على اقليم كردستان العراق للفترة (2005 -2010 ), شيماء محمد نجيب المرتضى

Muthanna Journal of Administrative and Economics Sciences

ملخص الدراسة يساهم القطاع الصناعي الخاص في الدول النامية وبالأخص في الدول التي تمر بمراحل انتقالية في الاقتصاد دورا مهما لرفع كفاءة الأداء الصناعي ، فيهدف البحث الى دراسة وتحليل دور القطاع الخاص الصناعي في الإقليم فى توفير فرص العمل للفترة من عام ) 2005 -2010) لرفع الكفاءة الاقتصادية والإنتاجية من اجل خفض معدلات البطالة والحد من الفقر من خلال مساهمة القطاع الخاص الصناعي ، ومن اجل الوقوف على تطور مؤشرات عدد المنشات الصناعية الخاصة و رؤس الاموال المستثمرة في الصناعة وفرص العمل فى القطاع الخاص الصناعي ، وإيجاد الحلول للعديد من المشاكل الاقتصادية التي تواجه القطاع الصناعي في العراق …

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مدى تأثير تطبيق محاسبة القيمة العادلة على جودة المعلومات المحاسبية دراسة ميدانية على عدد من الشركات المدرجة في سوق الخرطوم للأوراق المالية, الفاتح الامين عبد الرحيم Jun 2015

مدى تأثير تطبيق محاسبة القيمة العادلة على جودة المعلومات المحاسبية دراسة ميدانية على عدد من الشركات المدرجة في سوق الخرطوم للأوراق المالية, الفاتح الامين عبد الرحيم

Muthanna Journal of Administrative and Economics Sciences

ملخص الدراسةتتناول الدراسة مدى تأثير محاسبة القيمة العادلة على جودة المعلومات المحاسبية. وتتمثل مشكلة الدراسة في السؤال الرئيسي التالي: ما هو تأثير تطبيق محاسبة القيمة العادلة على خصائص المعلومات المحاسبية؟ وذلك بهدف بيان تأثير استخدام القيمة العادلة على جودة المعلومات المحاسبية.ولتحقيق أهداف الدراسة تمّ إتباع المنهج الاستقرائي والاستنباطي والمنهج الوصفي ،حيث تمّ في الجانب النظري من الدراسة مراجعة الأدبيات ذات الصلة بمحاسبة القيمة العادلة، واستخدم المنهج الاستقرائي في تحليل المشكلة وتحديد مكوناتها، بينما اعتمد الباحث على المنهج الاستنباطي في صياغة فروض البحث. أما المنهج الوصفي فقد تم الاعتماد عليه في الجانب الميداني.ومن أهم النتائج التي تم التوصل إليها: تساهم القيمة …

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Examining How Firms Leverage It To Achieve Firm Productivity: Rbv And Dynamic Capabilities Perspectives, Gary Pan, Shan Ling Pan, Chu Yeong Lim Jun 2015

Examining How Firms Leverage It To Achieve Firm Productivity: Rbv And Dynamic Capabilities Perspectives, Gary Pan, Shan Ling Pan, Chu Yeong Lim

Research Collection School Of Accountancy

Firm productivity is one of the major drivers of firm's growth. Information Technology (IT) has the potential to be a key enabler of firm productivity. IS researchers have suggested strong association between investments in IT and firm productivity. Yet, uncertainty and concern about the actual impact of IT on firm productivity remain. This calls for an urgent need for research on how firms can leverage IT for productivity gains. Through a case study, this research aims to answer the above question by developing a process model that explicates the roles of firm capabilities in driving IT-enabled productivity.

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Does Increased Board Independence Reduce Earnings Management? Evidence From The Recent Regulatory Reform, Xia Chen, Qiang Cheng, Xin Wang Jun 2015

Does Increased Board Independence Reduce Earnings Management? Evidence From The Recent Regulatory Reform, Xia Chen, Qiang Cheng, Xin Wang

Research Collection School Of Accountancy

We examine whether recent regulatory reforms requiring majority board independence reduce the extent of earnings management. Firms that did not have a majority of independent directors before the reforms (referred to as noncompliant firms) are required to increase their board independence. We find that, while noncompliant firms on average do not experience a significant decrease in earnings management after the reforms compared to other firms, noncompliant firms with low information acquisition cost experience a significant reduction in earnings management. The results are similar when we examine audit committee independence and when we use alternative proxies for information acquisition cost and …

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Bitcoin: Currency Of The Future Or Investment Property, Kelly Y. Yu May 2015

Bitcoin: Currency Of The Future Or Investment Property, Kelly Y. Yu

Undergraduate Honors Theses

We live in a digital age where almost every aspect of our lives is based on computerized information. In 2009, currency became digital in the form of Bitcoin. The existence of Bitcoin has brought a variety of obstacles to government agencies and regulators. Specifically, the Internal Revenue Service (IRS) has been debating the treatment of virtual currencies such as Bitcoin for tax reporting purposes. In March 2014, the IRS issued a notice classifying Bitcoin and other convertible virtual currencies as investment property, similar to stocks and bonds. The notice from the IRS provoked outrage from the Bitcoin community. This project …

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Spring Meeting Of Council, May 17-19, 2015, Washington, Dc, Volume 1, American Institute Of Certified Public Accountants. Council May 2015

Spring Meeting Of Council, May 17-19, 2015, Washington, Dc, Volume 1, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Spring Meeting Of Council, May 17-19, 2015, Washington, Dc, Volume 1 (With Index And Reduced To Four Pages To The Page), American Institute Of Certified Public Accountants, Council May 2015

Spring Meeting Of Council, May 17-19, 2015, Washington, Dc, Volume 1 (With Index And Reduced To Four Pages To The Page), American Institute Of Certified Public Accountants, Council

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Ua80/4 Treasurer's Report, W Club May 2015

Ua80/4 Treasurer's Report, W Club

University Organizations

Treasurer's Report for the May 2015 meeting of the W Club Board of Directors.

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Auditing Standards Board (Asb) Meeting Highlights May 12-15, 2015 Baltimore, Md, American Institute Of Certified Public Accountants. Auditing Standards Board May 2015

Auditing Standards Board (Asb) Meeting Highlights May 12-15, 2015 Baltimore, Md, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Auditing Standards Board (Asb), May 12-15, Meeting Agenda, Baltimore, Md, American Institute Of Certified Public Accountants. Auditing Standards Board May 2015

Auditing Standards Board (Asb), May 12-15, Meeting Agenda, Baltimore, Md, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

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What Happens When A Stock Is Added To The Nasdaq-100 Index? What Doesn’T Happen?, Susana Yu, Gwendolyn Webb, Kishore Tandon May 2015

What Happens When A Stock Is Added To The Nasdaq-100 Index? What Doesn’T Happen?, Susana Yu, Gwendolyn Webb, Kishore Tandon

Department of Accounting and Finance Faculty Scholarship and Creative Works

Purpose – Prior research on additions to the S&P 500 and the smaller MidCap 400 and SmallCap 600 indexes reach different conclusions regarding the key variables that explain the cross-section of announcement period abnormal returns. Most notable in this regard is that liquidity measures, long thought to be of importance, do not appear to explain abnormal returns of the S&P 500 when other factors are controlled for. By contrast, they do appear to matter for additions to the smaller stock indexes. To explore this difference, the purpose of this paper is to analyze the abnormal returns upon announcement that a …

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Bank Loan Agreement And Ceo Compensation, Amine Khayati, Donald L. Ariail May 2015

Bank Loan Agreement And Ceo Compensation, Amine Khayati, Donald L. Ariail

Faculty Articles

Contrary to other forms of outside financing, the announcement of a bank loan agreement prompts a positive and significant market return. Throughout the literature, bank loans are deemed special and unique due to multiple benefits accruing to bank borrowers. The short-term positive market reaction is however inconsistent with the long-term underperformance of borrowing firms (Billet et al., 2006). We find that unlike shareholders, CEOs gain from the bank loan relation over the long-term. Specifically, we find that bank loan agreement elicits a significant increase in total compensation through an increase in non-performance based compensation components such as salary, bonus and …

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Accounting Information Systems For Msme Survivability, Alger Tang May 2015

Accounting Information Systems For Msme Survivability, Alger Tang

Center for Business Research and Development

According to the International Finance Corporation (2012), small and medium enterprises (SMEs) represent a substantial percentage of businesses globally (about 90%). Moreover, they are directly responsible for more than half of employment worldwide. As such, governments and economists consider the SME sector to be a key factor in national growth (Pollard & Hayne, 1998). In the Philippines, micro, small and medium enterprises (MSMEs) already account for almost all (99.6%) of the businesses in the country (Department of Trade and Industry, 2011). Furthermore, it provides employment to 63% of the Philippine labor force.

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Does Corporate Inversion Lead To Tax Savings?, Nathan P. Downs May 2015

Does Corporate Inversion Lead To Tax Savings?, Nathan P. Downs

Accounting Undergraduate Honors Theses

Corporate Inversion

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A Commentary On Women In The Workforce: Has The Issue Of Gender Discrimination Pierced Through To The Accounting Profession?, Jennifer A. Roman May 2015

A Commentary On Women In The Workforce: Has The Issue Of Gender Discrimination Pierced Through To The Accounting Profession?, Jennifer A. Roman

Accounting

The following is intended to be a theoretical commentary on the issue of gender discrimination against women in the modern professional workforce. The content is designed to discuss the issue at hand and explain its pertinence within modern society. The relevant discussion will suggest that there seems to be a sufficient quantity of anecdotal evidence in order to suggest that this issue may have penetrated the accounting profession. This raises the concern that women may be experiencing discrimination within the accounting profession, in terms of leadership roles, monetary earnings, and employer-provided benefits. Ultimately, this discussion will raise questions to be …

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Coins In The Air: A Literature Review On The Evolving Framework Of Bitcoin And Its Relevance To The Accounting Profession, Javin H. Forrester May 2015

Coins In The Air: A Literature Review On The Evolving Framework Of Bitcoin And Its Relevance To The Accounting Profession, Javin H. Forrester

Accounting

Bitcoin is an innovative virtual currency, which has gained much commercial traction, yet is widely overlooked by the accounting profession. Due to its parallels with actual currencies and its growing use, accountants should be aware of what bitcoin is, including its risks and benefits, in order to properly leverage its business uses. Of the existing financial instruments, derivatives stand out in their potential to stabilize the bitcoin market. Bitcoin regulation is sparse, but evolving, especially in the face of the emerging bitcoin securities and derivatives markets. The accounting profession is poised to play a major role in facilitating the future …

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Nike Marketing Strategy: A Company To Imitate, Patrick Flynn May 2015

Nike Marketing Strategy: A Company To Imitate, Patrick Flynn

Accounting

This paper takes an in depth look at how Nike became the largest company in its industry and how other companies across various industries have tried to model Nike’s plan for success. At the heart of Nike’s business plan are the company’s unique marketing strategy and culture that significantly helps foster innovation and creativity. First I will go into a brief history of the company and its most popular brand. Then an in-depth analysis will be provided of these two important pillars of success. The next part of the paper will focus on how other companies in the same industry …

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The Controversy Of Mandatory Audit Firm Rotation: Has Quantitative Accounting Research Misinformed Us About The Relationship Between Audit Tenure And Audit Quality?, Courtney Stern May 2015

The Controversy Of Mandatory Audit Firm Rotation: Has Quantitative Accounting Research Misinformed Us About The Relationship Between Audit Tenure And Audit Quality?, Courtney Stern

Accounting

There is controversy between regulators and audit firms over the policy of mandatory audit firm rotation. Many regulators favor mandatory audit firm rotation whereas audit firms are against such a policy. Regulators argue that mandatory firm rotation would improve audit quality while audit firms claim that audit quality increases with audit tenure. Typically, regulators and audit firms refer to academic research that supports their position. One early paper on mandatory audit firm rotation that is commonly cited by academics and opponents of mandatory rotation is Carcello and Nagy (2004), which finds that longer audit tenure does not reduce audit quality. …

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Effects Of Tax Evasion In The United States, Matthew Morse May 2015

Effects Of Tax Evasion In The United States, Matthew Morse

Accounting

This study identifies, highlights and approaches the economic impact imposed by tax evasion. Tax evasion is overlooked as a common matter, but the economic consequences of not alleviating evasion can be deadly. This paper utilizes a collection of research to define tax evasion. From the literature it will provide a history of income taxation in the United States as it relates to tax evasion. The effect of tax havens have on the amount of tax evasion is approached according to literature. Specific cases of evasion are mentioned to further evaluate the effect of tax evasion on the United States economy. …

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Large American Banks And Economic Recovery: A Look At 2009 And 2014, Robert Bonilla May 2015

Large American Banks And Economic Recovery: A Look At 2009 And 2014, Robert Bonilla

Accounting

I analyzed the financial performance and stock performance of the largest four banks in the United States after the banking crisis of 2008. By using 2009, the year that recovery for the financial sector began, as a benchmark, I could determine the level of success each of the four banks reached in 2014 in relation to themselves and to one another. Using simple, but effective ratios and equations I could compare the efficiency with which upper management in each company has made use of asset, debt, and equity accounts. My results support the fact that larger accounts do not necessarily …

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Exploring The Fantasy World Of Internet Gambling, Bobby Philip Meek May 2015

Exploring The Fantasy World Of Internet Gambling, Bobby Philip Meek

Accounting Undergraduate Honors Theses

This thesis explores the gambling activities arising from Fantasy Sports Leagues, in particular the gambling behavior of college students within these leagues. In my research, I investigated the development of the industry, the rules and surrounding internet gambling, and conducted a survey of college students over their Fantasy Sports behavior.

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Revenue Recognition – Milestone Method (Topic 605) 2010 Amendment: From The R&D Industry Perspective, Sofia I. Tent May 2015

Revenue Recognition – Milestone Method (Topic 605) 2010 Amendment: From The R&D Industry Perspective, Sofia I. Tent

Honors Theses

This paper examines the Revenue Recognition – Milestone Method (RRMM), FASB codification amendment of 2010 and its effect on the health of firms heavily dependent on the Research and Development (R&D), as evidenced by the operating profit margin. By utilizing a two-stage OLS model developed by Lev and Sougiannis (1996), this study measures the effect of the adoption of the RRMM on operating profit margin. The sample includes U.S. firms with significant R&D expenses (a R&D expenses/Sales ratio greater than 2%) for the years 2006-2013. Due to the more rapid recognition of income using the RRMM, I expect the operating …

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State Vs. Federal: Marijuana Legislation And Its Effect On Taxes, Mamie G. Duckworth May 2015

State Vs. Federal: Marijuana Legislation And Its Effect On Taxes, Mamie G. Duckworth

Honors Theses

Marijuana is becoming increasingly popular and accepted within our society; so much so that certain states have legalized it for medical or recreational use, despite marijuana remaining illegal with regards to the federal government. This has lead, and will continue to lead, to complicated and uncertain tax scenarios for the businesses that produce and sell marijuana. Many problems stem from the federal government being unable to recognize or associate with businesses that deal with marijuana. This affects these otherwise legitimate businesses by disallowing the use of federally insured banks as well as taking away the ability to seek federal bankruptcy …

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A Review Of The Accounting Treatment For Contingencies Arising From Environmental Issues, Colleen M. Sauser May 2015

A Review Of The Accounting Treatment For Contingencies Arising From Environmental Issues, Colleen M. Sauser

Honors Theses

The purpose of this project is to review the U.S. GAAP treatment of issues arising from environmental contingencies. This review consists of accounting literature and pronouncements issued by the FASB and SEC as well as environmental legislation, most notably CERCLA. The results of this review showed that the accounting industry has been one step behind environmental legislation and continues in its endeavor to provide financial statement users with useful information.

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An Investigation Of Credit Borrower Concentration, Heng Yue, Pingui Rao, Jigao Zhu May 2015

An Investigation Of Credit Borrower Concentration, Heng Yue, Pingui Rao, Jigao Zhu

Research Collection School Of Accountancy

Credit borrower concentration arises when a bank or financial institution lends a large amount of its funds to a few large borrowers. We find that borrower concentration is positively related to non-performing loans and negatively related to financial performance. We also find that the voting power of bank’s controlling shareholder is positively related to the borrower concentration. The evidence is consistent with the view that controlling shareholders divert resources away from banks by extending a high volume of loans to a few related parties, which leads to high borrower concentration. Further evidence indicates that some seemingly unrelated large borrowers, as …

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