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Articles 8731 - 8760 of 40069
Full-Text Articles in Accounting
Aicpa Audit And Accounting Manual As Of June 1, 2012 : Nonauthoritative Technical Practice Aid, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Audit And Accounting Manual As Of June 1, 2012 : Nonauthoritative Technical Practice Aid, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Quick Reference Guide To Service Organization Control Reports, American Institute Of Certified Public Accountants. Information Technology Executive Committee. Service Organization Control Reporting Task Force
Quick Reference Guide To Service Organization Control Reports, American Institute Of Certified Public Accountants. Information Technology Executive Committee. Service Organization Control Reporting Task Force
Guides, Handbooks and Manuals
No abstract provided.
Applying Ocboa In State And Local Governmental Financial Statements, Michael A. Crawford
Applying Ocboa In State And Local Governmental Financial Statements, Michael A. Crawford
Guides, Handbooks and Manuals
No abstract provided.
Using An Ssae No. 16 Service Auditor's Report (Soc 1 Report) In Audits Of Employee Benefit Plans, American Institute Of Certified Public Accountants (Aicpa)
Using An Ssae No. 16 Service Auditor's Report (Soc 1 Report) In Audits Of Employee Benefit Plans, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Unlocking The Mystery Of Health Care Planning For Retirement, Jamers Sullivan
Unlocking The Mystery Of Health Care Planning For Retirement, Jamers Sullivan
Guides, Handbooks and Manuals
No abstract provided.
Guide To Developing And Managing A Cpa Personal Financial Planning Practice, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Guide To Developing And Managing A Cpa Personal Financial Planning Practice, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Guides, Handbooks and Manuals
No abstract provided.
Future Cpa's Guide To Work And World Domination, American Institute Of Certified Public Accountants (Aicpa)
Future Cpa's Guide To Work And World Domination, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Understanding Business Valuation : A Practical Guide To Valuing Small To Medium-Sized Businesses, Gary R. Trugman
Understanding Business Valuation : A Practical Guide To Valuing Small To Medium-Sized Businesses, Gary R. Trugman
Guides, Handbooks and Manuals
No abstract provided.
Cpa's Guide To Financial And Estate Planning, Sidney Kess, Steven G. Siegel, American Institute Of Certified Public Accountants. Personal Financial Planning Section
Cpa's Guide To Financial And Estate Planning, Sidney Kess, Steven G. Siegel, American Institute Of Certified Public Accountants. Personal Financial Planning Section
Guides, Handbooks and Manuals
No abstract provided.
Enterprise Risk Management: Understanding And Communicating Risk Appetite, Larry Rittenberg, Frank Martens, Committee Of Sponsoring Organizations Of The Treadway Commission
Enterprise Risk Management: Understanding And Communicating Risk Appetite, Larry Rittenberg, Frank Martens, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Stock Liquidity, Price Informativeness, And Accruals-Based Earnings Management, Jing Fang
Stock Liquidity, Price Informativeness, And Accruals-Based Earnings Management, Jing Fang
LSU Doctoral Dissertations
We examine the effect of stock liquidity on accruals-based earnings management. Finance literature suggests that stock liquidity leads to price efficiency. If prices are efficient, more future earnings should be reflected in current prices. Therefore, gain from shifting accruals across periods should be low and managers should have less incentive to manage earnings. We find that higher stock liquidity is associated with higher future earnings response coefficient and lower accruals-based earnings management. Our finding has important implication for the decline in accruals-based earnings management during 2001-2005 documented in prior study. Our additional trend analysis suggests that instead of SOX and …
Experimental Study Of Lean Blowout With Hydrogen Addition In A Swirl-Stabilized Premixed Combustor, Shengrong Zhu
Experimental Study Of Lean Blowout With Hydrogen Addition In A Swirl-Stabilized Premixed Combustor, Shengrong Zhu
LSU Doctoral Dissertations
Lean premixed combustion is widely used to achieve a better compromise between nitric oxides emissions and combustion efficiency. However, combustor operation near the lean blowout limit can render the flame unstable and lead to oscillations, flashback, or extinction, thereby limiting the potential range of lean combustion. Recent interest in integrated gasification combined cycle plants and syngas combustion requires an improved understanding of the role of hydrogen on the combustion process. Therefore, in present study, combustion of pure methane and blended methane-hydrogen has been conducted in a swirl stabilized premixed combustor. The measurement techniques implemented mainly include particle image velocimetry, CH*/OH* …
Publication Benchmarking Data Based On Faculty Promoted At The Top 75 Us Accounting Research Institutions, Steven M. Glover, Douglas F. Prawitt, Scott L. Summers, David A. Wood
Publication Benchmarking Data Based On Faculty Promoted At The Top 75 Us Accounting Research Institutions, Steven M. Glover, Douglas F. Prawitt, Scott L. Summers, David A. Wood
Faculty Publications
The primary purpose of this study is to update the Glover et al. (2006) publication benchmarking study by providing benchmarking statistics of faculty promoted to associate and/or full professor from 2004 to 2009. We also extend Glover et al. (2006) by examining new benchmarking metrics and by investigating publication productivity differences between studies. Our results indicate that, on average, faculty promoted from 2004 to 2009 had more publications in leading accounting journals at the time of promotion than faculty promoted from 1995 to 2003. We explore possible explanations for the increase in publication productivity. We find that increases in the …
Lease Transaction Structuring, Earnings Management, And Management Credibility, Susan D. Krische, Paula R. Sanders, Steven D. Smith
Lease Transaction Structuring, Earnings Management, And Management Credibility, Susan D. Krische, Paula R. Sanders, Steven D. Smith
Faculty Publications
Despite recent regulatory concerns regarding off-balance sheet financing, and concerns about lease accounting in particular, relatively little is known about how financial statement users view lease transaction structuring compared to other forms of earnings management. We examine sell-side financial statement analysts’ views on lease transaction structuring and its impact on their assessments of management credibility. Although operating leases often act as the prototypical example of transaction structuring, survey responses suggest that lease structuring and related voluntary reconciliations do not raise the same concerns for analysts as do other earnings management activities (which lower analysts’ perceptions of management credibility). Our findings …
The Information Content Of Annual Earnings Announcements And Mandatory Adoption Of Ifrs, Wayne R. Landsman, Edward L. Maydew, Jacob Thornock
The Information Content Of Annual Earnings Announcements And Mandatory Adoption Of Ifrs, Wayne R. Landsman, Edward L. Maydew, Jacob Thornock
Faculty Publications
This study examines whether the information content of earnings announcements – abnormal return volatility and abnormal trading volume – increases in countries following mandatory IFRS adoption, and conditions and mechanisms through which increases occur. Findings suggest information content increased in 16 countries that mandated adoption of IFRS relative to 11 that maintained domestic accounting standards, although the effect of mandatory IFRS adoption depends on the strength of legal enforcement in the adopting country. Utilizing a path analysis methodology, we find evidence of three mechanisms through which IFRS adoption increases information content: reducing reporting lag, increasing analyst following, and increasing foreign …
A Re-Examination Of Analysts’ Superiority Over Time-Series Forecasts Of Annual Earnings, Mark T. Bradshaw, Michael S. Drake, James N. Myers, Linda A. Myers
A Re-Examination Of Analysts’ Superiority Over Time-Series Forecasts Of Annual Earnings, Mark T. Bradshaw, Michael S. Drake, James N. Myers, Linda A. Myers
Faculty Publications
We re-examine the widely held belief that analysts‟ earnings per share (EPS) forecasts are superior to random walk (RW) time-series forecasts. We investigate whether analysts‟ annual EPS forecasts are superior, and if so, under what conditions. Simple RW EPS forecasts are more accurate than analysts‟ forecasts over longer horizons, for smaller or younger firms, and when analysts forecast negative or large changes in EPS. We also compare the accuracy of a third forecast of longer-term earnings based on a naïve extrapolation of analysts‟ one-year-ahead forecasts. Surprisingly, this naïve extrapolation provides the most accurate estimate of long-term (two- and three-year-ahead) earnings. …
Investor Information Demand: Evidence From Google Searches Around Earnings Announcements, Michael S. Drake, Darren T. Roulstone, Jacob Thornock
Investor Information Demand: Evidence From Google Searches Around Earnings Announcements, Michael S. Drake, Darren T. Roulstone, Jacob Thornock
Faculty Publications
The objective of this study is to investigate factors that influence investor information demand around earnings announcements and to provide insights into how variation in information demand impacts the capital market response to earnings. The Internet is one channel through which public information is disseminated to investors and we propose that one way that investors express their demand for public information is via Google searches. We find that abnormal Google search increases about two weeks prior to the earnings announcement, spikes markedly at the announcement, and continues at high levels for a period after the announcement. This finding suggests that …
Has The Regulation Of Pro Forma Reporting In The Us Changed Investors’ Perceptions Of Pro Forma Earnings Disclosures?, Dirk E. Black, Ervin L. Black, Theodore E. Christensen, William G. Heninger
Has The Regulation Of Pro Forma Reporting In The Us Changed Investors’ Perceptions Of Pro Forma Earnings Disclosures?, Dirk E. Black, Ervin L. Black, Theodore E. Christensen, William G. Heninger
Faculty Publications
We explore whether investors’ perceptions of pro forma earnings numbers have changed following the regulation of pro forma reporting imposed by the Sarbanes-Oxley Act of 2002 (SOX). First, we find that investors appear to pay more attention to pro forma earnings disclosures in the post-SOX period, consistent with the notion that they perceive that regulation generally renders these disclosures more credible. Second, the results indicate that investors discount aggressive pro forma earnings reports in both periods. However, they appear to discount at least some potentially misleading pro forma earnings disclosures more in the post- SOX period. Finally, our results imply …
Reed Karl Storey [Inducted 2011], American Accounting Association
Reed Karl Storey [Inducted 2011], American Accounting Association
Accounting Hall of Fame Brochures
No abstract provided.
Outsourcing: More Harm Than Good, Ly Luu Pham
Outsourcing: More Harm Than Good, Ly Luu Pham
Honors Theses
Outsourcing is a highly effective strategy, widely used in various types of business to gain a competitive edge. The tremendous growth of outsourcing first started in the manufacturing and information technology industries. It has also spread into the accounting industry as well. However, in accounting the major problems and benefits caused by outsourcing are different from those identified in the manufacturing and IT industries. This leads to the question of whether or not outsourcing in accounting would create more advantages than disadvantages. This paper analyzes the question through four steps: (1) how accounting outsourcing is done, (2) which accounting tasks …
Comparing Historical And Implied Volatility For A Silver Electronically Traded Fund Between Months Of High And Low Returns, Jacob G. Downey
Comparing Historical And Implied Volatility For A Silver Electronically Traded Fund Between Months Of High And Low Returns, Jacob G. Downey
Honors Theses
Silver as a commodity is used in many different industrial applications as well as in jewelry. Silver is five times scarcer than gold (Stamey, Class Notes, 2011) is at this point and is becoming more and more popular with investors. Many investors instead of buying physical silver have looked to invest in the Silver ETF. An ETF is an Exchange Traded Fund, and is a way to trade a commodity like a stock. A price varies in proportion to the commodity, so as Silver moves so does SLV (Silver ETF). In this paper, the Silver ETE chosen was iShares Silver …
The Effect Of Ifrs Convergence On Coastal Carolina University Accounting Major Students, Stephanie Wehrung
The Effect Of Ifrs Convergence On Coastal Carolina University Accounting Major Students, Stephanie Wehrung
Honors Theses
The Securities and Exchange Commission (SEC) has been working with the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) in converging United States Generally Accepted Accounting Principles (US GAAP) with International Financial Reporting Standards (IFRS). The US is one of the last large economic powers in the world remaining that has yet to start reporting using IFRS. The business environment is not the only group that is facing great obstacles with this change; universities will also be facing difficulties as they try to properly prepare students for their future careers. Accounting students will obviously be affected, …
U.S. Progress Toward Ifrs, Whitney Hucks
U.S. Progress Toward Ifrs, Whitney Hucks
Honors Theses
There has been much discussion about the FASB and the IASB and their joint efforts to create a new set of accounting standards. There is also much debate over which set of accounting standards, U.S. GAAP or IFRS works best for corporations in the U.S. and for financial accounting purposes. The following is a discussion of the pertinent and relevant points made by those who are for IFRS, those who are for GAAP, and those who are for a mixture of the two sets of standards. These arguments all tend to fall under one of the following umbrellas: ignore IFRS, …
The Smartest "Guise" In The Room: Why America Is Doomed To Repeat An Enron-Like Scandal, Shayne Reddington
The Smartest "Guise" In The Room: Why America Is Doomed To Repeat An Enron-Like Scandal, Shayne Reddington
Honors Theses
There is no question that Enron has brought change to the landscape surrounding business practices both domestically and globally. After the Emon Scandal occurred, Congress passed a very controversial and groundbreaking legislative act known as the Sarbanes-Oxley Act as a means of stopping the conditions that made this widespread scandal possible. There are several reasons why another Emon-type Scandal is prone to repeat itself in the near future. One of the reasons is that Sarbanes-Oxley is not the perfect bill. Although the controversial Sarbanes-Oxley is a valiant effort to reform the environment that fostered Enron, there are major gaps and …
Expanding Your Accounting Classroom With Digital Video Technology, Mark Holtzblatt, Norbert Tschakert
Expanding Your Accounting Classroom With Digital Video Technology, Mark Holtzblatt, Norbert Tschakert
Business Faculty Publications
In the past, many activities of accounting professors were restricted or confined by their classroom walls. Bringing in guest speakers, taking students on field trips and teaching students off-campus (either locally or globally) were extraordinary efforts that required significant organization. Today, numerous technological advancements in communication infrastructure, equipment and online tools greatly facilitate such initiatives. Outside experts can now visit the classroom, students can explore or collaborate in distant places and professors can extend the geographical reach of their lessons simply via the means of digital video technology. Based on our 2010 Conference on Teaching and Learning in Accounting (CTLA) …
Opportunities And Challenges For The Asset Management Industry, Knowledge@Smu
Opportunities And Challenges For The Asset Management Industry, Knowledge@Smu
Knowledge@SMU
Singapore, with its open economy and stable business environment, is host to some of the world's largest asset management companies. It has been observed, however, that local asset management firms are lagging far behind; somehow unable to capitalise on the same opportunities available to the global giants. Speaking at a conference organised by SMU's Centre for Asset Securitisation and Management in Asia, a panel of industry experts shared their views on what it would take to get both local and Asia-based firms into the big league.
Year-End Individual Taxation Report, Annette M. Nellen, E. Cook, K. Fava, E. Gershman, J. Hagy, J. Horn, D. Moore, D. Newman, T. Newman, K. Rubin
Year-End Individual Taxation Report, Annette M. Nellen, E. Cook, K. Fava, E. Gershman, J. Hagy, J. Horn, D. Moore, D. Newman, T. Newman, K. Rubin
Faculty Publications
Several actions by Congress and the IRS aimed to reduce improper claims of the earned income tax credit by increasing preparer penalties and due diligence procedures. * Litigation over restricted stock-based compensation focused on the proper date of the stock's market valuation and the effect of company and SEC restrictions on disposition of the stock. * The Tax Court applied the IRS's recent practice of allowing professional gamblers to deduct ordinary and reasonable nonwagering business expenses over their gambling winnings, overturning a 1951 case holding. * The Tax Court also held that limited partners of a limited partnership who perform …
Earnings Management Among Firms During The Pre-Sec Era: A Benford's Law Analysis, Jeffrey Archambault, Marie E. Archambault
Earnings Management Among Firms During The Pre-Sec Era: A Benford's Law Analysis, Jeffrey Archambault, Marie E. Archambault
Accounting Faculty Research
This paper examines the existence of financial statement manipulation in the U.S. during a time period when many of the current motivations did not exist. The study looks for types of manipulations that would be motivated by the pre-SEC operating environment. To examine this issue, a sample of U.S. firms from the 1915 Moody's Analyses of Investments is divided into industrial firms, railroads, and utilities. The railroad and utility companies faced rate regulatiori during this time period, providing incentives to manipulate the financial reports so as to maximize the rate received. Industrial firms were not regulated. These companies wanted to …
Cpa Client Bulletin, December 2011, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, December 2011, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
How Much Do Study Habits, Skills, And Attitudes Affect Student Performance In Introductory College Accounting Courses?, Darwin D. Yu
How Much Do Study Habits, Skills, And Attitudes Affect Student Performance In Introductory College Accounting Courses?, Darwin D. Yu
Finance and Accounting Faculty Publications
Background: Financial accounting is a skills course which to a large extent can be best learned through deliberate practice. Teachers implement this by continuously assigning homeworks, encouraging good study habits, asking students to budget time for studying, and generally exhorting students to “work hard”. Aims: This paper examines the impact of “study habits, skills, and attitudes” (SHSAs) on the performance of students in an introductory financial accounting college course. Sample: 395 2nd year business students in a Philippine university. Method: Data related to variables found to have influenced accounting performance in previous researches as well as SHSA variables are collected …