Accounting Commons^™

Work Out Optimum Tax Rates, Benefits For A New Business, Teng Aun Khoo, Clement Tan Kai Guan

Research Collection School Of Accountancy

No abstract provided.

Ethics Readiness: An Analysis Of Community College Students' Moral Sensitivity Scores, Julie Wallace

Doctoral Dissertations and Projects

In this retrospective causal-comparative study, the readiness of Virginia community college students to receive an accounting ethics curriculum was analyzed by measuring and comparing their moral sensitivity scores to the moral sensitivity scores of a group of four year university students. A sample of college students attending community college principles of accounting courses and a sample of college students attending four year university principles of accounting courses were administered a nationally recognized moral sensitivity survey instrument, the Defining Issues Test 2 (DIT2). The survey results were analyzed using a t-test for differences between means. It was found that there was …

Assessing Revenue Managers' Level Of Trust In Information Systems: An Exploratory Study Of Las Vegas Casino Resorts, Landon Taylor Shores

UNLV Theses, Dissertations, Professional Papers, and Capstones

This study examined revenue managers' level of trust in their revenue management system (RMS) at Las Vegas casino resorts. The study utilized an e-mail interview to measure revenue managers' attitudes about their RMS's degree of reliability and dependability, the degree to which they trust their RMS's pricing recommendations, and if a revenue manager's level of trust in technology had any effect on their likelihood of trusting their RMS.

The study invited 11 property and corporate revenue managers from Las Vegas casino resorts to participate in an e-mail interview, with nine revenue managers agreeing to participate. The main findings of the …

Do Firms Hedge Optimally? Evidence From An Exogenous Governance Change, Sterling Zhenrui Huang, Urs Peyer, Benjamin Segal

Research Collection School Of Accountancy

We ask whether firms hedge optimally by analyzing the impact the NYSE/NASDAQ listing rule changes have had, which exogenously imposed board composition changes on a subset of firms, on financial risk management. Using new proxies for the extent of financial risk management in non-financial firms we find that treated firms reduce their financial hedging, in a difference-in-difference framework. The reduction is concentrated in firms with higher conflicts of interests, such as a high CEO equity ownership level, which exposes them to more idiosyncratic risk, and a higher occurrence of option backdating. We reject the hypothesis that newly majority-independent boards reduce …

Fostering An Analytics Culture, Gary Shan Chi Pan

Research Collection School Of Accountancy

No abstract provided.

Visual Representation Of Accounting Standards, Pearl Hock Neo Tan, Chu Yeong Lim

Research Collection School Of Accountancy

No abstract provided.

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. 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’ 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. In cross-sectional analyses, we find that the impact of internal governance is more important for firms with more complex operations where …

Governance Of Financial Reporting, Poh Sun Seow, Gary Pan

Research Collection School Of Accountancy

No abstract provided.

Getting Your Accounting Right, Themin Suwardy, Jiwei Wang

Research Collection School Of Accountancy

The book brings together authors from the industry and the academic world to contribute articles on the topic of high quality financial reporting. The objective is to help business directors and accounts preparers to understand the importance of high quality financial reporting to their business and get it right from the start.

Making Accounting Productive, Themin Suwardy

Research Collection School Of Accountancy

No abstract provided.

The Determinants And Consequences Of Ceo Cheap Stock In Ipos, Michael Dennis Stuart

Graduate Theses and Dissertations

The term "cheap stock" describes undervalued stock options granted to CEOs and other key employees prior to initial public offerings (IPOs). Pre-IPO firms have incentives to issue cheap stock as compensation because it results in lower compensation expense on the income statement and in large cash windfalls to CEOs subsequent to the IPO. Because cheap stock results in an overstatement of earnings, the Securities and Exchange Commission frequently challenges the valuations of these grants, which makes cheap stock a key accounting issue in many IPOs. Using a sample of firms that completed IPOs between 2004 and 2007, I investigate the …

Trust Services Principles And Criteria, (To Supersede The 2009 Version Of Trust Services Principles, Criteria, And Illustrations For Security, Availability, Processing Integrity, Confidentiality, And Privacy [Aicpa, Technical Practice Aids, Tsp Sec. 100]), July 30, 2013, Comments Are Requested By September 30, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2013, July 30, American Institute Of Certified Public Accountants. Assurance Services Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Auditing Standards Board (Asb), July 30 - August 1, 2013, Meeting Agenda, Chicago, Il, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb) Meeting, July 30-August 1, 2013, Chicago, Il; Highlights (Asb) Meeting, July 30-August 1, 2013, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Max Baucus, Chairman, And Orrin G. Hatch, Ranking Member, Senate Committee On Finance; Dave Camp, Chairman, And Sander Levin, Ranking Member, House Committee On Ways & Means, Re: Request For Legislation Permitting Administrative Relief For Certain Late Lifetime Qualified Terminable Interest Property Elections And Certain Late Qualified Revocable Trust Elections., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Dave Camp, Chairman, And Sander M. Levin, Ranking Member, House Committee On Ways & Means, Re: Aicpa Comments On Option 2 Of Chairman Camp's Small Business Tax Reform Discussion Draft., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Max Baucus, Chairman, And Orrin G. Hatch, Ranking Member, Senate Committee On Finance, Re: Next Steps On Tax Reform., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Dave Camp, Chairman, And Sander M. Levin, Ranking Member, House Committee On Ways & Means; And Aaron Schock, United States House Of Representatives, Re: H.R. 2253 And S. 1090, Higher Education And Skills Obtainment Act: Aicpa Recommendations For Further Simplification Of Higher Education Tax Incentives., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Proposed Statement On Standards For Attestation Engagements, Attestation Standards: Clarification And Recodification (To Supersede At Section 20, Defining Professional Requirements In Statements On Standards For Attestation Engagements; At Section 50, Ssae Hierarchy; At Section 101, Attest Engagements; And At Section 201, Agreed-Upon Procedures Engagements, Of Statements On Standards For Attestation Engagements [Aicpa, Professional Standards],) July 24, 2013, Comments Are Requested By October 24, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2013, July 24, 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 Standards For Attestation Engagements, Attestation Standards: Clarification And Recodification [Aicpa, Professional Standards],) July 24, 2013, 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 Standards For Attestation Engagements, Attestation Standards: Clarification And Recodification, July 24, 2013, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Cash And Internal Controls For Sda Organizations, Annetta M. Gibson

Faculty Publications

Presentation for Treasurers, Euro-Asia Division, Jul17, 2013

An Introduction To Fund Accounting, Annetta M. Gibson

Faculty Publications

Presentation for treasurers, Euro-Asia Division, July 16, 2013

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Daniel Werfel, Principal Deputy Commissioner, Internal Revenue Service, Re: Request For Irs To Reconsider The Retirement Of The Disclosure Authorization And Electronic Account Resolution Option On E-Services., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Letter From Barry C. Melancon, Cpa, Cgma, President And Ceo, To Tom Harkin, Chairman, And Lamar Alexander, Ranking Member, Health Education Labor And Pensions Committee; John Kline, Chairman, And George Miller, Ranking Member, Education And Workforce Committee, Re: S. 273 And H.R. 2041., Barry C. Melancon

Association Sections, Divisions, Boards, Teams

No abstract provided.

Letter From Jeffrey A. Porter, Cpa, Chief, Aicpa Tax Executive Committee, To Andrew Kelso, Jr., Associate Chief Counsel (Income Tax & Accounting), Internal Revenue Service, Re: Comments And Recommendations For Procedural Changes In Response To Ambiguities Raised In Complying With Final Regulations Under Sections 381(C)(4) And 381(C)(5)(Td 9534)., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Letter From Mary M. Foelster, Cpa, Director, Governmental Auditing And Accounting, To Gilbert Tran, Office Of Federal Financial Management, Office Of Management And Budget, Re: Proposed Revisions To The Data Collection Form (Sf-Sac Or The Form) And Related Form Instructions., Mary M. Foelster, American Institute Of Certified Public Accountants. Governmental Audit Quality Center Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Standard Setting Should Remain In The Private Sector, Nichole Calhoun

The Review: A Journal of Undergraduate Student Research

"In lieu of an abstract, below is the essay's first paragraph.

The Financial Accounting Standards Board (FASB) is the body that establishes accounting standards in the United States. The FASB has a specific operating procedure that it goes through before it will issue a statement for a new standard. During the early stages of this process, a task force is appointed to research a topic of concern and a memorandum is issued to invite discussion. Then there is a public comment period, during which information from and views of interested parties are accepted and reviewed. Some parties that often give …

Conceptual Framework Project, Gabriella Sasso

The Review: A Journal of Undergraduate Student Research

In lieu of an abstract, below is the essay's first paragraph.

Beginning in 1973, the Financial Accounting Standards Board's Conceptual Framework Project was formed. After twelve years of putting together what was designed to describe existing practice, prescribe future practice and define commonly used terms, the results and support were far from what was expected. Many felt that the project was a great waste of time, resources and effort, while others believed it to be one of the most important accomplishments in the accounting field. By examining both the pros and the cons of the Conceptual Framework Project, it can …

An Analysis Of Managers’ Resource Allocation Dilemma In A Fixed Ca Pacity Situation, Michael Levin

Business, Accounting and Economics Faculty Scholarship

Managers of museums, repertory theaters, sports leagues, and symphony orchestras invest resources in order to optimize attendance over a season. They must choose between investing resources evenly across a balanced portfolio of offerings or disproportionately concentrating resources on a few more desirable offerings at the expense of the rest of the portfolio. The better strategy is not always apparent. The authors investigate this research question in non–major league sports leagues using the Gini coefficient, a measure of equality/balance adapted from the field of economics. The spread of team success in a league, based on winning percentages and represented by the …