Accounting Commons^™

Esteban Hernandez Esteve Inducted Into The Royal Academy Of Spanish Doctors, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Summary Of Survey Results On Academy Future Strategy And Initiatives, Gregory B. Waymire

Accounting Historians Notebook

No abstract provided.

Calls For Papers And Other Announcements; Accounting Historians Notebook: Call For Papers; Global History Of Accounting, Financial Reporting And Public Policy: Europe; Academy Of Accounting Historians 2011 Research Conference; Before And After Luca Pacioli: Call For Papers And Provisional Program; Accounting History Call For Research Proposals; Accounting History Review Conference: Announcement And Call For Papers; Accounting Renaissance: International Accounting Conference; 13th World Congress Of Accounting Historians: Call For Papers; Accounting History: The Seventh Accounting History International Conference; Call For Nominations: The Academy Of Accounting Historians Thomas J. Burns Biographical Research Award; Call For Nominations: The Academy Of Accounting Historians Hourglass Award; Call For Nominations: The Academy Of Accounting Historians Margit F. And Hanns-Martin Schoenfeld Scholarship; Call For Nominations: The Academy Of Accounting Historians Life Membership Award; Call For Nominations: The Academy Of Accounting Historians 2011 Vangermeersch Manuscript Award; Innovation In Accounting History Education Award Call For Nominations: The Academy Of Accounting Historians; Call For Editor: Applicants Sought For Editor(S) Of The Accounting Historians Journal, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

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

Ole Miss Accountant

Cover story: Lectureship established to provide faculty support

Cpa Client Tax Letter, April/May/June 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Accounting Historians Journal Selected For Jstor, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Accounting History Conferences Selected Accounting History Presentations, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Sydney School Of Accounting: 50th Anniversary, Frank L. Clarke

Accounting Historians Notebook

No abstract provided.

In Memoriam: Professor Iaroslav V. Sokolov, Vyacheslav Y. Sokolov

Accounting Historians Notebook

No abstract provided.

A "Glittering" Bubble: Where Is Gold, At A Record High, Heading Next?, Knowledge@Smu

Knowledge@SMU

Since 2000, the price of gold has surged more than four times to an all time high of more than US$1,400. Is it purely speculative demand that is driving this unprecedented, multi-year surge, or are there other factors at play? With gold at such a high level, is it time for investors to bet that it will drop? Tarun K. Tandon, CEO of FLS Corporation, shares his thoughts at a recent International Trading Institute@SMU seminar.

After The Year Of Two Halves: Outlook, Risks And Opportunities For 2011, Knowledge@Smu

Knowledge@SMU

The post-Lehman Brothers recovery in global financial markets may not have been as reassuring as investors hoped. Meanwhile, conflicts and natural disasters continue to cloud the overall outlook. Through it all, which are the sectors and asset classes to watch in 2011? Senior portfolio fund manager Ong Guat Cheng shares her personal take at SMU's Centre for Asset Securitisation and Management in Asia.

Divining The Merits And Pitfalls Of Dividends, Knowledge@Smu

Knowledge@SMU

Capital gains on stock investments are not always a given, but many companies make it a point to give their shareholders a steady flow of returns that do not require a sell. While such payouts are not as exciting as hitting that 'multi-bagger', here’s something more certain: over time, patient shareholders have more to reap. In 'The Little Book of Big Dividends', author Charles Carlson draws readers' attention to the merits and red flags of investing for dividends.

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

Newsletters

No abstract provided.

Other Accounting History Publications In Selected Journals, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Chance To Publicize Accounting History: Killer Colt: Murder, Disgrace, And The Making Of An An American Legend By Harold Schechter: Book Review, Richard G.J. Vangermeersch

Accounting Historians Notebook

No abstract provided.

Accounting History Journals Contents For 2010, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Has The Likelihood Of Appointing A Ceo With An Accounting/Finance Background Changed In The Post-Sarbanes Oxley Era?, Charles Cullinan, Pamela B. Roush

Accounting Department Faculty Journal Articles

Congress passed the Sarbanes–Oxley Act (SOX) in July 2002 to improve the accuracy and reliability of financial reporting. The Act increased boards of directors’ responsibilities for financial reporting and control. Did it consequently increase boards’ preferences for a CEO with financial experience to protect against the potential reputational and/or legal losses that directors incur when financial scandals happen? We investigated whether newly appointed CEOs in the post-SOX period were more likely to have accounting or finance experience than in the pre-SOX period. Using a sample of 264 CEO changes from 2001 to 2004, we found that the percentage of newly-appointed …

Internal Auditor And Internal Whistleblowing Intentions : A Study Of Organisational, Individual, Situational And Demographic Factors, Syahrul A. Ahmad

Theses: Doctorates and Masters

Whistleblowing is a type of ethical decision-making behaviour, and it has been one of
the positive outcome behaviours investigated in the ethical decision-making literature.
The issue has garnered widespread attention since the collapse of global multinational
companies which lead to the passage of the renowned Sarbanes-Oxley Act of 2002.
Since then a vast amount of research has been conducted in the whistleblowing stream,
though it is still predominantly taking place largely in western countries. Such studies
as have been undertaken in Asian countries neglect to consider how Malaysian
respondents might play their roles in undertaking this type of ethical decision-making …

Equity Incentives And Earnings Management: Evidence From The Banking Industry, Qiang Cheng, Terry Warfield, Minlei Ye

Research Collection School Of Accountancy

We examine the relationship between equity incentives and earnings management in the banking industry. By focusing on this regulated industry and using industry-specific earnings management proxies, we provide evidence on the impact of regulation on earnings management arising from chief executive officers' equity incentives. We find that bank managers with high equity incentives are more likely to manage earnings, but only when capital ratios are closer to the minimums required by regulators. This finding indicates that, in the banking industry, potential regulatory intervention induces, rather than mitigates, earnings management arising from equity incentives.

2011 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

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

Comment Letter From Paul V. Stahlin, Cpa, Aicpa Chairman Of The Board, And Barry C. Melancon, Cpa, Aicpa President/Ceo, To Takashi Nagaoka, Director Of International Accounting, Financial Services Agency Of Japan, And Makoto Sonoda, Deputy Director, Corporate Accounting And Disclosure Division, Financial Services Agency Of Japan, Re: Ifrs Foundation Monitoring Board's February 7, 2011, Consultative Report On The Review Of The Ifrs Foundation's Governance., Paul V. Stahlin, Barry C. Melancon

Association Sections, Divisions, Boards, Teams

No abstract provided.

Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To The Honorable Douglas H. Shulman, Commissioner, Internal Revenue Service, And Curtis G. Wilson, Associate Chief Counsel For Passthroughs And Special Industries, Internal Revenue Service, Re: Request For Guidance On Foreign Trusts As Part Of The Hire Act., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Chair's Letter--March 2011: Paul V. Stahlin, Cpa, Chairman, Aicpa Board Of Directors., Paul V. Stahlin

Association Sections, Divisions, Boards, Teams

No abstract provided.

Comment Letters On Proposed Statement On Auditing Standards, Omnibus Statement On Auditing Standards—2011, March 7, 2011, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Statement On Auditing Standards, Omnibus Statement On Auditing Standards—2011, March 7, 2011, Comments Are Requested By May 15, 2011; Exposure Draft (American Institute Of Certified Public Accountants), 2011, March 7, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Jones & Stevens - Account Book (Sc 248), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 248. Account book for the Jones & Stevens general store located in Greencastle, Warren County, Kentucky. Index of accounts is located in the front of the volume, followed by the full accounts of the store’s customers. A label affixed to the ledger’s cover indicates that the volume was originally intended for recording information about Warren County court cases, but this was never done. The label is signed by James D. Hines.

Impact Of The Economic Downturn On Local Governments In South Carolina, William Tomes

Georgia Journal of Public Policy

Across the country local government revenues have decreased while operating costs such as fuel, materials, equipment, and health insurance costs have significantly increased. In addition to reduced revenues, interest earnings for city and county government investments are low. These factors combined have created a difficult financial arena in which local governments must operate. While economists are reporting signs of economic recovery, many city and county budgets are just now feeling the full brunt of the economic downturn that began in 2008. On a daily basis, news media nationwide report local governments addressing budget deficits by cutting services, eliminating positions, or …

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

Newsletters

No abstract provided.

The Foreign Corrupt Practices Act: Insights For Internal Auditors, Audrey A. Gramling, Dana R. Hermanson, Heather M. Hermanson

Faculty Articles

Douglas Faggioli, president and CEO of Nature's Sunshine Products (NSP) made the above remarks as he accepted, on behalf of NSP, a 2004 "100 Best Corporate Citizens" award from Business Ethics magazine. NSP received the award two years in a row. Less than two years later, NSP would discover a bribery scheme in its Brazil operations that would expose it to Securities and Exchange Commission (SEC) enforcement under the Foreign Corrupt Practices Act (FCPA). Faggioli and the company's CFO, Craig Huff, along with NSP, would be plaintiffs in a class action lawsuit, and the SEC would fine each officer $25,000. …

Trend Of The Future, Not Flavour Of The Month: The Changing Private Equity Industry In Emerging Markets, Knowledge@Smu

Knowledge@SMU

With memories of the recent global financial crisis still fresh in many people's minds, investors are shying away from anything that may sound too risky or complex. TPG Capital, on the other hand, is taking this opportunity to place their bets on the emerging markets. To secure its investments, Ashish Shastry, managing director and Southeast Asia head of this prominent private equity firm, recommended to the audiences at SMU's BNP Paribas Hedge Fund Centre, a road less travelled – engagement and consulting. --------------------------------------------------------------------------------