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Articles 9061 - 9090 of 40108

Full-Text Articles in Accounting

Government Auditing Standards And Circular A-133 Developments - 2011; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2011

Government Auditing Standards And Circular A-133 Developments - 2011; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Health Care Entities, New Edition As Of July 1, 2011; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Health Care Audit And Accounting Guide Overhaul Task Force Jan 2011

Health Care Entities, New Edition As Of July 1, 2011; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Health Care Audit And Accounting Guide Overhaul Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of April 1, 2011; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Single Audit Working Group Jan 2011

Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of April 1, 2011; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Single Audit Working Group

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Codification Of Statements On Standards For Attestation Engagements, As Of January 2011, Numbers 1 To 17, American Institute Of Certified Public Accountants (Aicpa) Jan 2011

Codification Of Statements On Standards For Attestation Engagements, As Of January 2011, Numbers 1 To 17, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards As Of June 1, 2011, Volume 2: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa) Jan 2011

Aicpa Professional Standards As Of June 1, 2011, Volume 2: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Codification Of Statements On Standards For Accounting And Review Services As Of January 2011, Numbers 1 To 20, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 2011

Codification Of Statements On Standards For Accounting And Review Services As Of January 2011, Numbers 1 To 20, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

No abstract provided.


Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 121, As Of January 2011, American Institute Of Certified Public Accountants (Aicpa) Jan 2011

Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 121, As Of January 2011, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Code Of Professional Conduct And Bylaws, As Of June 1, 2011, American Institute Of Certified Public Accountants (Aicpa) Jan 2011

Code Of Professional Conduct And Bylaws, As Of June 1, 2011, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Aicpa Standards For Performing And Reporting On Peer Reviews And Related Interpretations, Based On The June 1, 2010 Exposure Draft (Qcm &Cpe Reviews), American Institute Of Certified Public Accountants. Peer Review Board Jan 2011

Aicpa Standards For Performing And Reporting On Peer Reviews And Related Interpretations, Based On The June 1, 2010 Exposure Draft (Qcm &Cpe Reviews), American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Working Draft Of Aicpa Audit And Accounting Guide Employee Benefit Plans, Updated 12/15/2010, Released 4/12/2011, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2011

Comment Letters On Working Draft Of Aicpa Audit And Accounting Guide Employee Benefit Plans, Updated 12/15/2010, Released 4/12/2011, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Iaasb Consultation Paper: Enhancing The Value Of Auditor Reporting: Exploring Options For Change, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2011

Comment Letters On Iaasb Consultation Paper: Enhancing The Value Of Auditor Reporting: Exploring Options For Change, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Airlines, With Conforming Changes As Of April 1, 2011; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Airline Guide Task Force Jan 2011

Airlines, With Conforming Changes As Of April 1, 2011; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Airline Guide Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements : State And Local Governments, April 2011 Edition, American Institute Of Certified Public Accountants (Aicpa) Jan 2011

Checklists And Illustrative Financial Statements : State And Local Governments, April 2011 Edition, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


State And Local Governmental Developments - 2011; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2011

State And Local Governmental Developments - 2011; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Service Organizations Applying Ssae No. 16, Reporting On Controls At A Service Organization (Soc 1), May 1, 2011, American Institute Of Certified Public Accountants (Aicpa) Jan 2011

Service Organizations Applying Ssae No. 16, Reporting On Controls At A Service Organization (Soc 1), May 1, 2011, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements : Health And Welfare Benefit Plans, March 2011 Edition, American Institute Of Certified Public Accountants (Aicpa) Jan 2011

Checklists And Illustrative Financial Statements : Health And Welfare Benefit Plans, March 2011 Edition, 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, 2011; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Jan 2011

Not-For-Profit Entities With Conforming Changes As Of March 1, 2011; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Independence And Ethics Developments - 2011/12; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2011

Independence And Ethics Developments - 2011/12; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Health Care Industry Developments - 2011/12; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2011

Health Care Industry Developments - 2011/12; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


General Accounting And Auditing Developments, 2011/12; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2011

General Accounting And Auditing Developments, 2011/12; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Implications Of Executive Succession Upon Financial Risk And Performance, Susan F. Weiss Jan 2011

Implications Of Executive Succession Upon Financial Risk And Performance, Susan F. Weiss

Walden Dissertations and Doctoral Studies

Executive replacements have historically created fluctuations in the market value of a company and precipitated inappropriate investor reaction. However, the direction and statistical significance of relationships between executive turnover, market value, financial risk, and investor reaction among a census of highly performing firms was previously unexplored. The purpose of this study was to determine the extent of the relationship between CEO turnover and indicators of company performance. Theoretical foundation for this study was the efficient markets hypothesis. Hypotheses tests were designed to support an ex-post facto research methodology for pre-post comparison of volatility of financial metrics, which are indicators of …


Transition To Is Project De-Escalation: An Exploration Into Management Executive's Influence Tactics, Gary Pan, Shan Ling Pan Jan 2011

Transition To Is Project De-Escalation: An Exploration Into Management Executive's Influence Tactics, Gary Pan, Shan Ling Pan

Research Collection School Of Accountancy

This paper seeks to understand the factors that shape management executives' influence behaviors and the influence tactics that may be utilized during de-escalation of commitment to information systems (IS) projects. De-escalation is potentially a more important issue than escalation because de-escalation provides remedies for the ills of escalation. Therefore, it is important to understand how project stakeholders' commitment to troubled IS projects may be transformed under management executives' influence, hence allowing project teams to carry out their de-escalation activities. Here, we adopt theories of leadership, politics, and interpersonal influence, as our lenses to examine the management executive's influence behaviors during …


Quality Of Work Life: A Review Of Literature, Maynard R. Bagtasos Jan 2011

Quality Of Work Life: A Review Of Literature, Maynard R. Bagtasos

DLSU Business & Economics Review

The Quality of Work Life (QWL) is a multi-faceted concept, having multi-dimensional constructs brought about by the variation of interest of the researchers and/or its users. The issue of QWL has become critical due to the increasing demands of today’s business environment and of the family structure. This gave rise to an increased interest in QWL not only in business but also for many professions and fields. Determining QWL always involves the interplay between and among the worker, job content, and job context. Furthermore, the determination of the extent of QWL in an organization is a perceptual undertaking. As such, …


Empirical Comparison Of Extreme Value Theory Vis-À-Vis Other Methods Of Var Estimation Using Asean+3 Exchange Rates, Cesar C. Rufino, Emmanuel G. De Guia Jan 2011

Empirical Comparison Of Extreme Value Theory Vis-À-Vis Other Methods Of Var Estimation Using Asean+3 Exchange Rates, Cesar C. Rufino, Emmanuel G. De Guia

DLSU Business & Economics Review

This study applies Extreme Value Theory in calculating Value-at-Risk (VaR) of portfolios consisting of foreign exchange exposures of ASEAN+3 countries. This paper addresses the issue that traditional VaR models assume normality of the return distribution. Empirical evidence confirms the stylized facts that financial asset returns are typically negatively skewed and fat-tailed. Moreover, risk management concerns itself with the distribution of the tails, or events in the extremes of the distribution. Estimation of magnitude and the likelihood of extreme events should be given greater attention than central tendency characteristics. Thus, this paper proposes the application of Extreme Value Theory in computing …


Correlates Of Poverty: Evidence From The Community-Based Monitoring System (Cbms) Data, Rechel G. Arcilla, Frumencio F. Co, Shirlee R. Ocampo Jan 2011

Correlates Of Poverty: Evidence From The Community-Based Monitoring System (Cbms) Data, Rechel G. Arcilla, Frumencio F. Co, Shirlee R. Ocampo

DLSU Business & Economics Review

This study identified correlates of poverty for Pasay City and Mogpog, Marinduque representing an urban and a rural area in the Philippines, respectively, by utilizing the 2005 census data from its Community-Based Monitoring System. Regression models with the arcsine of the square root of barangay level poverty incidence as dependent variable were investigated which allowed the identification of the correlates of poverty at the barangay level. Results showed that the significant correlates of barangay poverty incidence were average household size, proportion of households whose housing units/lot are not owned and proportion of households who own telephone/cellphone. Furthermore, lower poverty incidences …


The Geographic Profiling Of Poverty And Accessibility: The Case Of Two Provinces In The Philippines, Alexis M. Fillone, Nicanor Roxas Jr., Cristela G. Dakila Jan 2011

The Geographic Profiling Of Poverty And Accessibility: The Case Of Two Provinces In The Philippines, Alexis M. Fillone, Nicanor Roxas Jr., Cristela G. Dakila

DLSU Business & Economics Review

This study attempts to relate the poverty problem in the Philippines using spatial accessibility measures. Spatial accessibility is the ease with which one could avail of the social services and economic opportunities laid in geographic space to the individual. Using the provinces of Eastern Samar and Siquijor Island as case studies, a Social Composite Index (SCI) value for the household was derived from the 13+1 CBMS core indicators of poverty, which represents the unmet needs of the household and which was then aggregated at the barangay level. The spatial accessibility values were estimated by measuring how each barangay, specifically households, …


Audit Committee Observation/Recommendations Versus Practices As A Compliance Of Corporate Governance In India, Debabrata Chatterjee Jan 2011

Audit Committee Observation/Recommendations Versus Practices As A Compliance Of Corporate Governance In India, Debabrata Chatterjee

DLSU Business & Economics Review

The series of accounting scandals have intensified pressure from stakeholders and regulators on the audit committees to do the jobs for which they are hired. Though most companies have audit committees, their role has been limited due to the lack of expertise and time. An active audit committee is important because it indicate the commitment to the issues of interest because of the reports it release about the activities undertaken during the financial year and the efforts made to ensure adequate internal control. Audit committees must be given the role to approve and review audit fees, thus neutralizing the bias …


Empirical Analysis Of Impact Of Capital Market Development On Nigeria’S Economic Growth (1981 – 2008) (Case Study: Nigerian Stock Exchange), Rowland T. Obiakor, Andy T. Okwu Jan 2011

Empirical Analysis Of Impact Of Capital Market Development On Nigeria’S Economic Growth (1981 – 2008) (Case Study: Nigerian Stock Exchange), Rowland T. Obiakor, Andy T. Okwu

DLSU Business & Economics Review

This study empirically examined the impact of capital market development on economic growth in Nigeria for the period 1981-2008. The major tool we employed for empirical analysis is a multiple regression analysis model specified on the basis of hypothesized functional relationship between capital market development and economic growth. For capital market development indicators, we considered ratios of value of shares traded, market capitalization, gross capital formation and foreign private investment, to gross domestic product, as explanatory variables, while we used growth rate of gross domestic product as the dependent variable. We introduced an error correction term to capture the flexibility …


Ifrs: A Detailed Look At Progress In The United States, Johnny Ko Jan 2011

Ifrs: A Detailed Look At Progress In The United States, Johnny Ko

CMC Senior Theses

This paper will examine the history of international accounting that eventually led to the adoption of IFRS in the European Union. It will have an in depth analysis of IFRS and what it may mean for the United States should there be an adoption or a convergence. It will also comment on what needs to be considered in the convergence or adoption process.


مدى تطبيق واعتماد المصارف المحلية العراقية للحوكمة المصرفية.. دراسة ميدانية لعينة من المصارف العاملة في القطاعين الحكومي والخاص في بيئة العمل العراقية, محمد سمير دهيرب Jan 2011

مدى تطبيق واعتماد المصارف المحلية العراقية للحوكمة المصرفية.. دراسة ميدانية لعينة من المصارف العاملة في القطاعين الحكومي والخاص في بيئة العمل العراقية, محمد سمير دهيرب

Muthanna Journal of Administrative and Economics Sciences

تهدف الدراسة إلى التعرف على الحوكمة المصرفية وفقا لمبادئ وقواعد الحوكمة الصادرة عن منظمة التنمية والتعاون الاقتصادي (OECD) ولجنة بازل Basel) ) للرقابة المصرفية، حيث جاءت الدراسة لتسلط الضوء على مفاهيم وأهداف ومزايا الحوكمة, وقد تم تطبيق الحوكمة المصرفية في عينة من المؤسسات المالية ومنها المصارف المحلية العاملة في البيئة العراقية باعتبارها الركائز الأساسية للاقتصاد الوطني واحد دعائمه وذلك باستخدام أسلوب استمارات الاستبانة في مجتمع الدراسة المتكون من (30) موظف. إن أهم ما جاء بالدراسة من استنتاجات، أن مبادئ الحوكمة عند تطبيقها من شأنها أن تؤدي إلى تحقيق العدالة والشفافية وحماية حقوق المودعين وتعمل على تخفيض معدلات الفساد المالي والإداري …