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Articles 8371 - 8400 of 40069
Full-Text Articles in Accounting
Ethical Climate, The Perceived Importance Of Ethics And Social Responsibility, And Earnings Management, Mo Lam
Lingnan Theses
The practice of earnings management not only adversely affects the long-term economic prospects of a particular business enterprise by eroding public confidence in the company, but also may severely undermine the reputation of Hong Kong as an international financial and trading centre. Given the devastating effects of such practices resulting from corporate scandals such as Enron and WorldCom, earnings management has received unprecedented attention in the past decade. The incommensurability between the far-reaching effects of ethical issues relating to earnings management and the paucity of prior research on the subject in Hong Kong triggers my interest to study this topic. …
Auditing Revenue In Certain Industries, With Conforming Changes As Of September 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Auditing Revenue In Certain Industries, With Conforming Changes As Of September 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
The Impact Of Related Party Sales By Listed Chinese Firms On Earnings Informativeness And Analysts Forecasts, Jiwei Wang, Hongqi Yuan
The Impact Of Related Party Sales By Listed Chinese Firms On Earnings Informativeness And Analysts Forecasts, Jiwei Wang, Hongqi Yuan
Research Collection School Of Accountancy
Using a random sample of 140 of China's listed firms, we show an adverse impact of related party (RP) sales of goods and services on the usefulness of accounting earnings to investors and on the quality of earnings forecasts by financial analysts. Consistent with the contention that RP sales may violate the arm's-length assumption of regular transactions and consequently impair the representational faithfulness and verifiability of accounting data, we find that earnings of firms engaged in RP sales are at least 33% less informative after controlling for factors known to affect earnings informativeness. We also find that financial analysts are …
Internal Control—Integrated Framework: Illustrative Tools For Assessing Effectiveness Of A System Of Internal Control, September 2012, Committee Of Sponsoring Organizations Of The Treadway Commission
Internal Control—Integrated Framework: Illustrative Tools For Assessing Effectiveness Of A System Of Internal Control, September 2012, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
White Paper: Preparation As A Nonattest Service: What Does It Mean And Why Should I Care? September 2012, Charles E. Landes
White Paper: Preparation As A Nonattest Service: What Does It Mean And Why Should I Care? September 2012, Charles E. Landes
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Brokers And Dealers In Securities With Conforming Changes As Of September 1, 2012; Audit And Accounting Guide:, American Institute Of Certified Public Accountants (Aicpa)
Brokers And Dealers In Securities With Conforming Changes As Of September 1, 2012; Audit And Accounting Guide:, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Gaming, September 1, 2012: Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Gaming, September 1, 2012: Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Health Care Entities, September 1, 2012; Audit & Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Health Care Entities, September 1, 2012; Audit & Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Mandatory Financial Reporting Environment And Voluntary Disclosure: Evidence From Mandatory Ifrs Adoption, Balakrishnan Karthik, Xi Li, Holly Yang
Mandatory Financial Reporting Environment And Voluntary Disclosure: Evidence From Mandatory Ifrs Adoption, Balakrishnan Karthik, Xi Li, Holly Yang
Research Collection School Of Accountancy
Using the mandatory adoption of International Financial Reporting Standards (IFRS) as an exogenous improvement to mandatory financial reporting, we document evidence supporting a complementary effect between mandatory and voluntary disclosures. We find that firms in countries that adopted IFRS in 2005 experience an increase in both the likelihood and frequency of management earnings forecasts relative to firms in countries that did not mandate IFRS. We also find that the increase in management forecasts is higher in countries where prior local GAAP are more different from IFRS or legal enforcement is stronger. Consistent with the confirmatory role of mandatory reporting, we …
The Effect Of Arthur Andersen's Demise On Clients' Audit Fees And Auditor Conservatism: International Evidence, Bin Srinidhi, Mahmud Hossain, Chee Yeow Lim
The Effect Of Arthur Andersen's Demise On Clients' Audit Fees And Auditor Conservatism: International Evidence, Bin Srinidhi, Mahmud Hossain, Chee Yeow Lim
Research Collection School Of Accountancy
Using samples from 12 non-U.S.A. countries, we find that following Arthur Andersen's failure in the United States of America, successor Big-N auditors charged an audit fee premium for ex-Andersen clients compared to existing clients and non-Andersen switch-ins. We show that this audit fee premium is not attributable to the Andersen switch-ins having lower prior earnings quality or lower bargaining power than non-Andersen switch-ins. We also show that ex-Andersen clients exhibit higher earnings quality after the switch than do ongoing clients and other switch-ins. These results suggest that the audit fee premium is attributable to auditor conservatism. Furthermore, we find that …
Do Analysts Understand The Valuation Implications Of Accounting Conservatism When Forecasting Target Prices?, Jae Bum Kim, Alexander Nekrasov, Pervin Shroff, Andreas Simon
Do Analysts Understand The Valuation Implications Of Accounting Conservatism When Forecasting Target Prices?, Jae Bum Kim, Alexander Nekrasov, Pervin Shroff, Andreas Simon
Research Collection School Of Accountancy
Conservatism in earnings does not have a direct impact on the present value of future cash flows. This paper examines whether financial analysts correctly undo the effect of accounting conservatism incorporated in their own earnings forecasts in arriving at their target price forecasts. Based on prior findings, we consider alternative valuation models/heuristics that may be used by analysts to estimate target prices, e.g. the forward P/E and the PEG ratio. Our evidence suggests that analysts fail to fully undo the effect of accounting conservatism embedded in their forecasts of earnings and earnings growth when estimating their target price forecasts. More …
Internal Control — Integrated Framework: Internal Control Over External Financial Reporting: A Compendium Of Approaches And Examples, September 2012, Committee Of Sponsoring Organizations Of The Treadway Commission
Internal Control — Integrated Framework: Internal Control Over External Financial Reporting: A Compendium Of Approaches And Examples, September 2012, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Internal Control—Integrated Framework: Feedback Questions, September 2012, Committee Of Sponsoring Organizations Of The Treadway Commission
Internal Control—Integrated Framework: Feedback Questions, September 2012, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Comment On Internal Control Over External Financial Reporting And Internal Control-Integrated Framework, Committee Of Sponsoring Organizations Of The Treadway Commission
Comment On Internal Control Over External Financial Reporting And Internal Control-Integrated Framework, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Internal Control—Integrated Framework: Framework And Appendices, September 2012, Committee Of Sponsoring Organizations Of The Treadway Commission
Internal Control—Integrated Framework: Framework And Appendices, September 2012, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Proposed Statement On Auditing Standards, Omnibus Statement On Auditing Standards—2012; August 31, 2012, Comments Are Requested By October 31, 2012. Exposure Draft (American Institute Of Certified Public Accountants), 2012, August 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, Omnibus Statement On Auditing Standards—2012; August 31, 2012, Comments Are Requested By October 31, 2012. Exposure Draft (American Institute Of Certified Public Accountants), 2012, August 31, 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, Omnibus Statement On Auditing Standards—2012; August 31, 2012, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Omnibus Statement On Auditing Standards—2012; August 31, 2012, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To Douglas H. Shulman, Commissioner, Internal Revenue Service, Re: Need For Irs Resolution To Systemic Irs Incorrect Letters On Form 3520., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee
Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To Douglas H. Shulman, Commissioner, Internal Revenue Service, Re: Need For Irs Resolution To Systemic Irs Incorrect Letters On Form 3520., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Account Book - Bowling Green, Kentucky (Sc 2570), Manuscripts & Folklife Archives
Account Book - Bowling Green, Kentucky (Sc 2570), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 2570. Merchant’s account book, which includes accounts for merchandise due from early residents of Bowling Green and Warren County, Kentucky such as Benjamin Hampton, Jacob Skiles, George Moore, Robert Lucas and Solomon P. Sharp.
Auditing Standards Board (Asb) Meeting, August 16, 2012 Teleconference; Highlights (Asb) Meeting, August 16, 2012, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, August 16, 2012 Teleconference; Highlights (Asb) Meeting, August 16, 2012, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Accounting Standards Board, Conference Call, August 16, 2012 10am – 1pm Eastern, Meeting Agenda, American Institute Of Certified Public Accountants. Auditing Standards Board
Accounting Standards Board, Conference Call, August 16, 2012 10am – 1pm Eastern, Meeting Agenda, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
How Management Accounting Can Help Environmental Firms, Michael T. Lee, Spencer Cobia
How Management Accounting Can Help Environmental Firms, Michael T. Lee, Spencer Cobia
Accountancy Faculty Publications and Presentations
Our recent study of management accounting systems for startups demonstrated that properly designed and implemented tools are linked with greater chances of business success. These systems can help environmental startups overcome failure.
Omnibus Proposal, Aicpa Professional Ethics Division, Interpretations And Rulings, August 13, 2012, Comments Are Requested By September 14, 2012; Exposure Draft (American Institute Of Certified Public Accountants), 2012, August 13, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal, Aicpa Professional Ethics Division, Interpretations And Rulings, August 13, 2012, Comments Are Requested By September 14, 2012; Exposure Draft (American Institute Of Certified Public Accountants), 2012, August 13, 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, Aicpa Professional Ethics Division, Interpretations And Rulings, August 13, 2012, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Omnibus Proposal, Aicpa Professional Ethics Division, Interpretations And Rulings, August 13, 2012, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Letter From Barry C. Melancon, Cpa, Cgma, President And Ceo, Aicpa, To The Honorable Tom Harkin, Chairman, Health Education Labor And Pensions Committee, And The Honorable Mike Enzi, Ranking Member, Health Education Labor And Pensions Committee, United States Senate, Re: Encouragement To Cosponsor S. 1232, Which Would Prohibit The Department Of Labor From Moving Forward On Its Proposal To Expand The Definition Of Fiduciary Under Erisa To Include Appraisers Of Employee Stock Ownership Plans., Barry C. Melancon
Association Sections, Divisions, Boards, Teams
No abstract provided.
Richardson, Samuel Bainbridge, 1803-1864 (Sc 707), Manuscripts & Folklife Archives
Richardson, Samuel Bainbridge, 1803-1864 (Sc 707), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 707. Account book, 1848-1859, of a physician at Louisville Kentucky, which contains records, accounts and occupations of patients; a letter regarding debts owed to the doctor, 1855; a photographic negative of one page of the account book, 1850; and a newspaper article about the account book, 1951.
J. H. Bell Tobacco Company - Owensboro, Kentucky (Sc 702), Manuscripts & Folklife Archives
J. H. Bell Tobacco Company - Owensboro, Kentucky (Sc 702), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid and scan (Click on "Additional Files" below) for Manuscripts Small Collection 702. Account book of the J. H. Bell Tobacco Company, Owensboro, Kentucky, which lists amounts paid to employees.
Accounting Hall Of Fame: Robert Henry Herz, Remarks, Citation And Response, Washington, D. C., August 6, 2012, American Accounting Association, The Ohio State University
Accounting Hall Of Fame: Robert Henry Herz, Remarks, Citation And Response, Washington, D. C., August 6, 2012, American Accounting Association, The Ohio State University
Accounting Hall of Fame Brochures
No abstract provided.
Valentine & Shower - Bowling Green, Kentucky (Sc 706), Manuscripts & Folklife Archives
Valentine & Shower - Bowling Green, Kentucky (Sc 706), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 706. Two account books, 1851-1855, of tailors Valentine and Shower, at Bowling Green, Warren County, Kentucky. Also included is a letter from John L. Shower asking about auctioning a surplus of goods in Gallatin, Tennessee.
Disclosure And Compliance Practices And Associated Corporate Characteristics - A Study Of Listed Companies In India, Meha Kohli
Theses and Dissertations
The present study empirically investigates the level of compliance by listed Indian firms with disclosure requirements of Indian Accounting Standards. India’s Accounting Standards have been gradually converging with the International Financial Reporting Standards (IFRS) since 2001. India currently stands on the verge of adopting the International standards. Indian companies are working fervently towards adopting IFRS. This provides an extraordinary research environment to assess the level of compliance during this transitional time as well as lending an opportunity for a post adoption study. This study addresses two research questions developed to review annual reports of 156 listed Indian firms to determine …