Accounting Commons^™

اثر معايير التدقيق على أداء مراقب الحسابات في ظل التشغيل الالكتروني للبيانات المحاسبية(بحث مستل), علاء فريد عبد الأحد

Muthanna Journal of Administrative and Economics Sciences

في ظل التشغيل الالكتروني للبيانات المحاسبية يتطلب توافر مهارات لدى مراقبي الحسابات كي يؤدي مهامه التدقيقية على وفق معايير التدقيق الدولية والمحلية تتناسب مع بيئة الحاسب , لذلك يهدف البحث الى التعرف على المهارات الواجب توافرها لديهم في ظل تلك المعايير من خلال تصميم استمارة استبانة تم توزيعها على عينة من مراقبي الحسابات في ديوان الرقابة المالية ومكاتب التدقيق الخاصة في العراق , وتم تحليل نتائج تلك الاستبانة وفق الأساليب العلمية الإحصائية بقصد تحقيق صحة فرضية البحث, إذ توصلت نتائج البحث إلى أن هناك مهارات لدى مراقبي الحسابات عينة البحث يمكن توظيفها في أداء مهامهم التدقيقية بالعناية المهنية المطلوبة ووفقاً …

Ex Ante Severance Agreements And Timely Disclosures Of Bad News, Qianhua Ling

Accounting Faculty Research and Publications

This study explores the puzzle of CEO severance agreements by examining the association between the existence of ex ante severance agreements and the timeliness of bad news disclosures. Classifying severance agreements by type and the way boards grant them, this article documents a positive association between the timeliness of bad news disclosures and the existence of an ex ante single-trigger severance agreement, especially when it is granted alone. This association remains positive in the CEO’s last year of tenure where performance is poor. Further analyses show that this association is stronger among CEOs with a high-variable pay structure than among …

Crisis Response Information Networks, Shan L. Pan, Gary Pan, Dorothy E. Leidner

Research Collection School Of Accountancy

In the past two decades, organizational scholars have focused significant attention on how organizations manage crises. While most of these studies concentrate on crisis prevention, there is a growing emphasis on crisis response. Because information that is critical to crisis response may become outdated as crisis conditions change, crisis response research recognizes that the management of information flows and networks is critical to crisis response. Yet despite its importance, little is known about the various types of crisis information networks and the role of IT in enabling these information networks. Employing concepts from information flow and social network theories, this …

2012 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

Checklists And Illustrative Financial Statements For Defined Contribution Pension Plans, March 31, 2012, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Checklists And Illustrative Financial Statements For Employee Health And Welfare Benefit Plans, March 31, 2012, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Business Culture Affects A Company's Strategic Success, Michael Lee

Accountancy Faculty Publications and Presentations

At Boise State, we surveyed managers, general and operation managers, business analysts and accountants in more than 350 companies to find more about business culture and how these companies manage their cultures in pursuit of success.

Smith, Zachariah Frederick, 1827-1911 (Sc 270), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection. Letter book of a wholesale grocer in Bowling Green, Kentucky. Includes transactions of Lehman & Grafulla, merchants, and “Notes of Lehman, Rabold & Co.”

Winlock, Joseph F. (Sc 269), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid and scan (Click on "additional files" below) for Manuscripts Small Collection 269. Account book of Dr. Joseph F. Winlock, physician of Greensburg, Kentucky, containing accounts of patients, some ailment cures and a small notebook probably carried by the doctor with entries to be copied into account book.

Stubbins & Lucas Pork House - Bowling Green, Kentucky (Sc 266), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 265. Account book of R. S. Griffith, clerk to Stubbins & Lucas pork merchants, at Bowling Green, Kentucky. Includes accounts of sales to river steamboats.

Fairleigh, William, 1797-1865 (Sc 264), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 264. Account book, 1830-1835, of William Fairleigh, a general merchant at Brandenburg, Meade County, Kentucky. Also contains a list of fines collected as first clerk of Meade County and Circuit Courts.

Dickinson, W. H. (Sc 263), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Mansucripts Small Collection 263. Receipt book of W. H. Dickinson, Sheriff of Barren County, Kentucky.

Wooten, William H. (Sc 262), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 262. Two account books of William H. Wooten, carpenter and blacksmith in Bowling Green, Kentucky. One, 1857-1862, contains orders and lists work of hired hands. The second, 1857-1861, is a customer account book, 313p.

Determinants Of Material Weaknesses In Internal Control Over Compliance In Accordance With Omb Circular A-133 For U.S. Counties, Julie Hyde

Faculty Works

What entity characteristics are associated with the reporting of a material weakness in internal control over compliance for federal grants?

Jackson, Alfred Metcalfe, 1816-1865 (Sc 306), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 306. Account book of Alfred Metcalfe Jackson, a physician in South Carrollton, Kentucky.

Adams, George Bradley, 1819-1854 (Sc 305), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 305. Account book, 1847-1848, of a blacksmith at Bowling Green, Warren County, Kentucky.

Perringer & Wile - Bowling Green, Kentucky (Sc 304), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 304. Account book, 1857-1858, of general merchants at Bowling Green, Warren County, Kentucky.

Robertson, Smoot & Brown - Woodburn, Kentucky (Sc 307), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 307. Two account books, 1860-1864, of Robertson, Smoot & Brown, general merchants at Woodburn, Warren County, Kentucky. Includes records of cash payments, credit accounts, and prescription accounts.

Markowitz 2.0: Innovations For Asset Allocation, Knowledge@Smu

Knowledge@SMU

The idea of conducting financial analysis on asset classes, while widely accepted today, was a new concept in the 1950s. It was so new that Nobel Prize winner in economics Harry Markowitz almost did not receive his doctorate because his thesis on portfolio optimisation was deemed as “not economics” by his supervisor. Dr Paul Kaplan, quantitative research director at Morningstar, introduces an updated model of Markowitz’s portfolio optimisation model at a seminar in SMU.

Do External Financial Statement Auditors Sufficiently Adjust Their Audit Plans For Automated-Control Deficiencies?, Daniel D. Selby

Accounting Faculty Publications

Shelton (1999) found that experience, based on rank, mitigates the influence of less-than diagnostic evidence in going concern assessments. But, numerous studies (e.g., Abdolmohammadi and Wright 1987) question the external validity of studies that use rank to determine experience. I suspect that specialized domain experience is a better measure because all auditor ranks do not have procedural knowledge in going concern decisions but many auditors may have procedural knowledge in audit planning (AICPA 2008) and automated controls (Hunton et al. 2004). I investigate whether external financial statement auditors (henceforth auditors) sufficiently adjust their audit plans for material-automated-control-weaknesses. I determine the …

Walking The Talk Of Wall Street, Knowledge@Smu

Knowledge@SMU

Years after he theorised that a blindfolded monkey throwing darts at stock listings can select a portfolio that would perform as well as one chosen by experts, Princeton economist Burton Malkiel is sticking by it. In the tenth edition of his investment classic, A Random Walk Down Wall Street, Malkiel explains why the experts are overrated, and why sticking with a buy-and-hold strategy using a broad stock market index fund will outperform the professionally managed ones.

Governance, Media And The Quality Of Environmental Disclosure, Kathleen Rupley, Darrell Brown, Scott Marshall

Business Faculty Publications and Presentations

Given the rising emphasis on environmental disclosures and the expressed importance of 'good' governance in determining the extent of information disclosure in general, we examine the relation between specific aspects of governance and media coverage and the quality of voluntary environmental disclosure (VED). Using a sample of 127 firms over a six-year period (2000 to 2005), we empirically test characteristics of governance and media in relation to VED. Our results suggest that VED quality is positively associated with environmental media coverage, negative environmental media and board attributes of independence, diversity, and expertise. Results from supplemental analysis suggest that institutional investors …

Compilation And Review Engagements, March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Assessing And Responding To Audit Risk In A Financial Statement Audit, With Conforming Changes As Of March 1, 2012, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Reporting On Controls At A Service Organization Relevant To Security, Availability, Processing Integrity, Confidentiality, Or Privacy (Soc 2sm), March 1, 2012, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Not-For-Profit Entities With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Analytical Procedures, With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

State And Local Governments With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Accounting Restatements And External Financing Choices, Qiang Cheng, Xia Chen, Alvis Lo

Research Collection School Of Accountancy

There is little research on how accounting information quality affects a firm’s external financing choices. In this paper, we use the occurrence of accounting restatements as a proxy for the reduced credibility of accounting information and investigate how restatements affect a firm’s external financing choices. We find that for firms that obtain external financing after restatements, they rely more on debt financing, especially private debt financing, and less on equity financing. The increase in debt financing is more pronounced for firms with more severe information problems and less pronounced for firms with prompt CEO/CFO turnover and auditor dismissal. Our evidence …

Are Auditors' Going-Concern Evaluations More Useful After Sox?, Benjamin P. Foster, Terry J. Ward

Faculty and Staff Scholarship

Bankruptcy risk is a crucial factor in auditors’ decisions whether or not to modify their audit opinion based on the going-concern assumption. SOX required more extensive audit procedures than those required before its passage. More extensive audit procedures should result in more meaningful audit reports. This study examines whether the auditors’ going-concern opinion provides more useful incremental information after SOX than before SOX in distinguishing between distressed companies that become bankrupt in the next year and those that do not. We find that an audit opinion variable adds more useful information to bankruptcy prediction models after SOX than before SOX. …