Accounting Commons^™

An Examination Of The Fraudulent Factors Associated With Corporate Fraud, Ronald Zmuda

HIM 1990-2015

Between the years 1998 and 2002, the United States suffered a time in which several large companies engaged in fraudulent behavior which eroded investor confidence in the stock market and to some extent destabilized the economy. Audits, which were conducted to assess the validity and reliability of a company's financial statements, were not detecting the material misstatements in the statements. As a result, both the US Government and the accounting profession needed to come up with a way to prevent these immense frauds from occurring in the future. As a response to these large frauds, in 2002, the US Government …

Examining Revenue Management Practices In Las Vegas Casino Resorts, Arun Tanpanuwat

UNLV Theses, Dissertations, Professional Papers, and Capstones

The overall goal of this study was to examine Revenue Management (RM) practices in Las Vegas casino resorts. A great deal of research has been done on RM in the hospitality industry. The academic research has examined RM in hospitality in general, but not specifically in casino resorts, which gain their revenue from both rooms and resort amenities. Moreover, the academic literature often show high-level mathematic-based solutions or statistical applications, but not necessarily pragmatic techniques for practitioners. This qualitative study investigates the extent to which the essential fundamentals of any RM system are implemented successfully by casino RM professionals and …

Accounting Methods To Effectively Measure The Performance Of Public Universities' Academic Units And Increase Allocation Efficiency: The Role Of Research Grants, Madeleine Arivett

Honors Capstones

No abstract provided.

Omnibus Proposal, Aicpa Professional Ethics Division, Proposed New Interpretations And Proposed Deletion Of Ethics Ruling, November 30, 2011, Comments Requested By January 30, 2012; Exposure Draft (American Institute Of Certified Public Accountants), 2011, November 30, 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, Proposed New Interpretations And Proposed Deletion Of Ethics Ruling, November 30, 2011, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

W.E. Bowers Ans Associates, Inc. Financial Operations Manual For Construction Cost Accounting, Stephen E. Brown

Purdue Polytechnic Masters Theses

W.E. Bowers and Associates, Inc. typically hires experienced project managers eager to

diversify their work experience. W.E. Bowers and Associates, Inc. verbally instructs

project managers to properly utilize the companies forms and the processes for financial

management of projects. The verbal training typically occurs in a piecemeal fashion. It

occurs only when a new project manager asks

“How To” perform specific tasks. The

project managers all come with different backgrounds and with different backgrounds,

come different business management strategies. The creation of this financial operations

manual will aid in the training of project managers and provide the company with a …

Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To Chairmen Baucus And Camp, And Ranking Members Hatch And Levin, Re: Estate Tax And Gst [Generation-Skipping Transfer] Tax Provisions Should Be Made Permanent., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

How To Navigate Public Accounting Recruitment, Jill Heather Aoki

Undergraduate Honors Capstone Projects

For many accounting graduates, public accounting is an excellent place to start a career. However, recruitment at accounting firms is highly competitive. The majority of personnel are hired through internships, and competition for these positions is fierce. The process usually spans over multiple years and involves participating in leadership seminars, attending social events, and much more in addition to interviewing. Successful placement requires not only exceptional academic achievements but also strong relationships with personnel at the firm. One primary differentiator among the numerous public accounting firms is their people and culture. Other factors include local clients and specializations. Thus, candidates …

Letter From Thomas Burrage, Chair, Aicpa Forensic And Valuation Services Executive Committee, To Appraisal Standards Board, Re: Comment On The Appraisal Board "Discussion Draft--Communication And Reporting In The Uniform Standards Of Professional Appraisal Practice (Uspap)"., Thomas Burrage, American Institute Of Certified Public Accountants. Forensic And Valuation Services Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Proposed Statement On Auditing Standards, The Auditor’S Consideration Of An Entity’S Ability To Continue As A Going Concern (Redrafted), November 11, 2011, Comments Are Requested By January 31, 2012; ; Exposure Draft (American Institute Of Certified Public Accountants), 2011, November 11, 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, The Auditor’S Consideration Of An Entity’S Ability To Continue As A Going Concern (Redrafted), November 11, 2011, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Working Draft Of Aicpa Accounting And Valuation Guide Testing Goodwill For Impairment Released November 4, 2011, American Institute Of Certified Public Accountants. Impairment Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Designing A More Efficient And Fairer Tax System, Knowledge@Smu

Knowledge@SMU

A competent tax system should meet an economy's fiscal needs, but that cannot exist without a tax design that understands, pre-empts, and ultimately shapes human behaviours. Drawing from the UK's Mirrlees Review, Richard Blundell, research director at the London-based Institute of Fiscal Studies, delivered a lecture at Singapore Management University's School of Economics on the principles of the tax reform, and the challenges that await governments in formulating a coherent and economically efficient tax structure.

Supporting Global Metals Markets: The Role Of The London Metals Exchange, Knowledge@Smu

Knowledge@SMU

Most people would expect automobiles and electronics, comprised of many important metal parts, to be sold at relatively stable prices. Little do consumers appreciate, however, the backend market mechanisms that keep these prices stable. A prospective car buyer does not have to monitor his or her dream car's daily price fluctuations, for example, precisely because the parts that go into its manufacture maintain steady prices. This is, in part, the doing of metal exchanges that regulate the demand and supply of metals. Liz Milan, managing director of the London Metals Exchange Asia, explained this and more at a seminar organised …

Cpa Client Bulletin, November 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

In Search Of A Different Accounting Graduate: Entry-Point Determinants Of Students’ Performance In An Undergraduate Accountancy Degree Programme In Singapore, Poh Sun Seow, Pan, Gary, Siok Wan Joanne Tay

Research Collection School Of Accountancy

This study investigates the association of prior academic achievement, admission interview, critical thinking, mathematical aptitude, gender and age with successful academic performance in an undergraduate accountancy degree programme at a Singapore university. The purpose of revisiting the determinants of academic performance is twofold: firstly, university accounting education in Singapore has changed greatly since Koh and Koh’s earlier study (1999), so this study examines if determinants previously identified as significant continue to be so in the new setting; secondly, the study tests the usefulness of admission interview in identifying applicants who achieve subsequent academic success. All the data on students’ performance …

The Effect Of Information Quality On Liquidity Risk, Jeffrey Ng

Research Collection School Of Accountancy

I investigate whether information quality affects the cost of equity capital through liquidity risk. Liquidity risk is the sensitivity of stock returns to unexpected changes in market liquidity; recent asset pricing literature has emphasized the importance of this systematic risk. I find that higher information quality is associated with lower liquidity risk and that the reduction in cost of capital due to this association is economically significant. I also find that the negative association between information quality and liquidity risk is stronger in times of large shocks to market liquidity.

Agenda, Auditing Standards Board, October 25-26, 2011, Meeting New York, Ny, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb) Meeting, October 25-26, 2011, New York, Ny; Highlights (Asb) Meeting, October 25-26, 2011, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Fall Meeting Of Council Of The American Institute Of Certified Public Accountants, October 17-19, 2011, Phoenix, Arizona, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.

Predictions For Protection: A System To Measure And Detect Asset Bubbles, Knowledge@Smu

Knowledge@SMU

Millions of lives can be ruined with the bursting of economic bubbles. Just in the past two decades alone, the world has had the misfortune of witnessing two such incidents; first with the dot-com burst, and then most recently, with the housing and sub-prime crisis that led to a global recession. While there is reportedly no cure for the greed, economists have made strides to identify and predict bubbles – thereby paving the way for institutional stopgaps that could well prevent a financial crisis.

History Presentations At The American Accounting Association 2011 Annual Meeting And Conference

Accounting Historians Notebook

History Presentations at the American Accounting Association 2011 Annual Meeting and Conference

Before And After Luca Pacioli: June 17-19, 2011 , Sansepolro, Italy

Accounting Historians Notebook

Conference Organizers: Centro Studi “Mario Pancrazi”: Associazione Senza Fini di Lucro per la Valorizzazione della Cultura delle Matematiche, Spanish Association for Accounting and Business Management: Accounting History Commission, Società Italiana di Storia della Ragioneria

Minutes Business Meeting Academy Of Accounting Historians, August 7, 2011 Denver, Colorado, Stephanie D. Moussalli

Accounting Historians Notebook

MINUTES Business Meeting Academy of Accounting Historians 2011 Annual Conference of the American Accounting Association August 7, 2011 • Sheraton Denver Downtown, Denver, Colorado

Former Academy Officers Lead North American Accounting Associations; Changes In Accounting History Journals

Accounting Historians Notebook

Gregory Waymire, 2010 President and current Trustee of the Academy, was elected to lead the American Accounting Association (AAA) as President for the AAA 2011-2012 fiscal year. Vaughan Radcliffe, former Trustee of the Academy, was elected to lead the Canadian Academic Accounting Association (CAAA) as President the 2011-2012 CAAA fiscal year

The Bookstore Is Open Online Sale Of Book Donations, Bob Russ

Accounting Historians Notebook

The Academy has sold used books in a silent auction at the Academy national meetings. These books are now available for sale online. These books are being sold through Amazon.

World Congress Phd Seminar: Conducting And Critiquing Research In Accounting History

Accounting Historians Notebook

Seminar Participants: Patrizia Torrecchia, Sonia Granado Suarez, Christiana Dankwa, Tom Tyson, Manu Sehgal, Angélica Vasconcelos, and Michelle Hong (Group photograph)

Ole Miss Accountant – Fall 2011, University Of Mississippi. School Of Accountancy

Ole Miss Accountant

Cover story: Trailblazing alumna inducted into school’s Hall of Fame

The Third Accounting History International Emerging Scholars´ Colloquium (3ahiesc )

Accounting Historians Notebook

The third Accounting History International Emerging Scholars´ Colloquium (3AHIESC) was recently held in Paris during 8-10 July 2012. The third event in the series built upon the success of the previous two colloquiums held respectively in Siena, Italy and Vallendar, Germany. Attended by sixteen emerging scholars from a total of seven different countries, the colloquium was hosted at the SKEMA Business School, Parisian campus at La Défense within the major business district of Paris.

Reflections On The Remarkable Life Of Elmer Staats (1914-2011), Donald E. Tidrick

Accounting Historians Notebook

Staats was the fifth Comptroller General of the United States, appointed by President Lyndon Johnson in 1966, serving to the end of his 15-year term in 1981. Staats passed away on July 23, 2011, at the age of 97.