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Articles 9181 - 9210 of 40108
Full-Text Articles in Accounting
Improving Financial Information Literacy In Introduction To Financial Accounting, Anne Kelly, Teresa Williams, Brad Matthies, J. Burdeane Orris
Improving Financial Information Literacy In Introduction To Financial Accounting, Anne Kelly, Teresa Williams, Brad Matthies, J. Burdeane Orris
Foley Library Scholarship
The motivation for this study came from a desire to improve teaching of the use of accounting information for decision making. Te information literacy standards and related performance indicators guided the development of a semester-long case study by accounting faculty and academic business librarians. Their collaboration yielded a series of instruction modules and related student exercises leading up to a group activity involving the evaluation of a company as a potential investment for retirement savings. Students enrolled in two sections of an introductory accounting course volunteered to participate in this study. They provided information about their knowledge before and after …
Financial Statement Overview: Ferreting Out The Secrets, Annetta M. Gibson
Financial Statement Overview: Ferreting Out The Secrets, Annetta M. Gibson
Faculty Publications
A presentation for the Lake Union Conference on how to analyze financial statements
The Effect Of Institutional And Cultural Factors On The Perceptions Of Earnings Management, Marshall A. Geiger, Joyce Van Der Van Der Laan Smith
The Effect Of Institutional And Cultural Factors On The Perceptions Of Earnings Management, Marshall A. Geiger, Joyce Van Der Van Der Laan Smith
Accounting Faculty Publications
In this study we examine the effect of stakeholder orientation versus shareholder orientation, and the level of cultural secrecy on individuals’ perceptions of earnings management practices. Examining perceptions from 1,260 participants from 13 countries indicates that individuals from stakeholder-oriented institutional back- grounds were less accepting of earnings management, including both accounting earn- ings management and operating earnings management activities, than participants from shareholder-oriented institutional backgrounds, and that individuals from secretive cultures were more accepting of both types of earnings management activities. Our findings provide evidence of the anticipated perceptual differences across countries with respect to earnings management and suggest the …
Corporate Governance And Mindfulness: The Impact Of Management Accounting Systems Change, John Joseph Williams, Alfred E. Seaman
Corporate Governance And Mindfulness: The Impact Of Management Accounting Systems Change, John Joseph Williams, Alfred E. Seaman
Research Collection School Of Accountancy
The International Federation of Accountants (2009) argues that a governance structure should go beyond conformance with regulations and equally support a performance dimension that can lead to better outcomes. This paper explores the relationship between these two governance dimensions and the capacity for mindfulness, utilizing organizational theory that describes high reliability organizations. Survey data was obtained from top-level accounting professionals in a sample of 124 Canadian firms. Regression results support the hypothesis that both the conformance and performance dimensions of governance are significant determinants of the capacity for mindfulness. Additional analysis shows that the explanatory power of this relationship persists …
Auditor Reputation And Earnings Management: International Evidence From The Banking Industry, Kanagaretnam Kiridaran, Chee Yeow Lim, Gerald J. Lobo
Auditor Reputation And Earnings Management: International Evidence From The Banking Industry, Kanagaretnam Kiridaran, Chee Yeow Lim, Gerald J. Lobo
Research Collection School Of Accountancy
We examine the relation between auditor reputation and earnings management in banks using a sample of banks from 29 countries. In particular, we examine the implications of two aspects of auditor reputation, auditor type and auditor industry specialization, for earnings management in banks. We find that both auditor type and auditor industry specialization moderate benchmark-beating (loss-avoidance and just-meeting-or-beating prior year’s earnings) behavior in banks. In addition, we find that once auditor type and auditor industry specialization are included in the same tests, only auditor industry specialization has a significant impact on constraining benchmark-beating behavior. In separate tests related to income-increasing …
Accounting Hall Of Fame: David M. Walker, Remarks, Citation And Response, Columbus, Ohio, October 1, 2010, The Ohio State University
Accounting Hall Of Fame: David M. Walker, Remarks, Citation And Response, Columbus, Ohio, October 1, 2010, The Ohio State University
Accounting Hall of Fame Brochures
No abstract provided.
Current Issues In Accounting: Will London Rule The Accounting World?, Annetta M. Gibson
Current Issues In Accounting: Will London Rule The Accounting World?, Annetta M. Gibson
Faculty Publications
A presentation on the Converging U.S. GAAP and International GAAP (IFRS)
The Influence Of Banks On Auditor Choice And Auditor Reporting In Japan, Jin Jiang
The Influence Of Banks On Auditor Choice And Auditor Reporting In Japan, Jin Jiang
Lingnan Theses
Debt as opposed to equity as the major source of financing and the influence of banks on the corporate governance of listed companies are unique features of the Japanese business environment. This thesis investigates how these features affect the choice of auditor by Japanese listed companies and auditor reporting by Japanese CPA firms on those companies. Pong and Kita (2006) provided some univariate analyses and indicated that Japanese companies tended to select the same external auditors as their main banks to reduce the agency costs. In this thesis, I further examine the influence of main banks on auditor selection by …
Cpa Client Bulletin, September 2010, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, September 2010, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Accounting Restatements Arising From Pcaob Inspections Of Small Audit Firms, Dana R. Hermanson, Richard W. Houston, Zhongxia Shelly Ye
Accounting Restatements Arising From Pcaob Inspections Of Small Audit Firms, Dana R. Hermanson, Richard W. Houston, Zhongxia Shelly Ye
Faculty Articles
The article presents an analysis made by authors of PCAOB small firms inspection reports in order to examine the types of accounting restatements triggered by PCAOB inspections of small audit firms. The PCAOB Inspection Process is elaborated. The result of the analysis of the authors of PCAOB-triggered restatements by clients of small audit firms reveal that complex, technical accounting areas account for the majority of restatements. Particular attention to unique, complex and accounting issues is encouraged for issuers and small audit firms.
The Audit Committee Expertise And Financial Reporting Quality., Sherliza Puat Nelson
The Audit Committee Expertise And Financial Reporting Quality., Sherliza Puat Nelson
Student Works (2010-2019)
The objective of the study is to investigate the relationship between audit committee expertise and financial reporting quality. Since Sarbanes Oxley Act 2002, there has been growing interest in the research concerning audit committee expertise. Audit committee plays an important role on the quality and credibility of financial reporting, since they effectively function as a governance mechanism. Whilst, many studies have examined the attributes of audit committee financial expertise with regard to financial reporting quality, and their composition of expertise on the audit committee board, few have focused on the financial expertise aspect specifically and none have considered extending the …
Did Sarbanes-Oxley Lead To Better Financial Reporting?, Dennis Chambers, Dana R. Hermanson, Jeff L. Payne
Did Sarbanes-Oxley Lead To Better Financial Reporting?, Dennis Chambers, Dana R. Hermanson, Jeff L. Payne
Faculty Articles
The article describes and summarizes five studies that examined whether the landmark Sarbanes-Oxley Act of 2002 (SOX) was beneficial or not to financial reporting. The U.S. Congress is stated to have passed the legislation on July 25, 2002 in reaction to a series of financial accounting scandals involving such companies as Enron and WorldCom, as well as the demise of the accounting firm Arthur Andersen LLP. The author asserts that all five of the studies provide evidence of a significant improvement in the financial reporting environment since SOX.
National Culture And Capital Structure Decisions: Evidence From Foreign Joint Ventures In China, Kai Li, Dale W. Griffin, Heng Yue, Longkai Zhao
National Culture And Capital Structure Decisions: Evidence From Foreign Joint Ventures In China, Kai Li, Dale W. Griffin, Heng Yue, Longkai Zhao
Research Collection School Of Accountancy
We investigate the role of firms’ country of origin in financial leverage decisions using data on foreign joint ventures in China. We hypothesize that national culture enters the joint optimization process leading to foreign joint ventures’ leverage decisions and that it affects leverage decisions both directly and indirectly. Using cultural values of mastery and embeddedness to explain country of origin effects, we find that mastery has negative and significant direct effects on foreign joint ventures’ leverage and short-term debt decisions, and a positive and significant direct effect on the likelihood of foreign joint ventures’ having long-term debt. The indirect effects …
Does Auditor Tenure Improve Audit Quality? Moderating Effects Of Industry Specialization And Fee Dependence, Chee Yeow Lim, Hun-Tong Tan
Does Auditor Tenure Improve Audit Quality? Moderating Effects Of Industry Specialization And Fee Dependence, Chee Yeow Lim, Hun-Tong Tan
Research Collection School Of Accountancy
We investigate whether the relation between auditor tenure and audit quality is conditional on auditor specialization and fee dependence. Although prior studies have investigated the relation between extended auditor-client tenure and audit quality, none has examined how this relation is jointly influenced by both auditor specialization and fee dependence. Our main analyses, using accrual quality as a measure of audit quality, show that firms audited by specialists (vs. non-specialists) have relatively higher audit quality with extended auditor tenure, and that this relation is negatively moderated by auditors’ fee dependence on clients. These results are robust to sensitivity tests, and alternative …
A Fraud Audit: Do You Need One?, Thomas Buckhoff, Leslee Higgins, Debra Sinclair
A Fraud Audit: Do You Need One?, Thomas Buckhoff, Leslee Higgins, Debra Sinclair
Accountancy: Faculty Publications
This paper differentiates between a fraud audit and a financial statement audit and suggests that small businesses usually need a fraud audit although they engage a financial statement audit. A CPA trained in fraud examination and forensic accounting should conduct the fraud audit.
Agenda, Auditing Standards Board (Asb), August 23-26, 2010, Meeting Denver, Co, American Institute Of Certified Public Accountants. Auditing Standards Board
Agenda, Auditing Standards Board (Asb), August 23-26, 2010, Meeting Denver, Co, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, August 23-26, 2010, Denver, Co; Highlights (Asb) Meeting, August 23-26, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, August 23-26, 2010, Denver, Co; Highlights (Asb) Meeting, August 23-26, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Cpa Client Bulletin, August 2010, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, August 2010, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Contagion Effect Of Restatements Through Common Directorships, Chih-Ying Chen, Beng Wee Goh
Contagion Effect Of Restatements Through Common Directorships, Chih-Ying Chen, Beng Wee Goh
Research Collection School Of Accountancy
No abstract provided.
Aicpa Supports Repeal Of Burdensome Tax Information Reporting Measure., American Institute Of Certified Public Accountants (Aicpa)
Aicpa Supports Repeal Of Burdensome Tax Information Reporting Measure., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Creates P. Thomas Austin Scholarship Honors Cpa Chair Of The Institute’S Advanced Estate Planning Conference, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Creates P. Thomas Austin Scholarship Honors Cpa Chair Of The Institute’S Advanced Estate Planning Conference, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Agenda, Auditing Standards Board, July 26-29, 2010, Meeting, Chicago, Il, American Institute Of Certified Public Accountants. Auditing Standards Board
Agenda, Auditing Standards Board, July 26-29, 2010, Meeting, Chicago, Il, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, July 26-29, 2010, Chicago, Il; Highlights (Asb) Meeting, July 26-29, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, July 26-29, 2010, Chicago, Il; Highlights (Asb) Meeting, July 26-29, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, Letters Of Underwriters And Certain Other Requesting Parties (Redrafted), July 23, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Letters Of Underwriters And Certain Other Requesting Parties (Redrafted), July 23, 2010, 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, Letters Of Underwriters And Certain Other Requesting Parties (Redrafted), July 23, 2010, Comments Are Requested By September 30, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2010, July 23, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, Letters Of Underwriters And Certain Other Requesting Parties (Redrafted), July 23, 2010, Comments Are Requested By September 30, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2010, July 23, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Aicpa Advanced Estate Planning Conference, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Advanced Estate Planning Conference, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa National Audit Committee Forum, July 29-30, 2010, Washington, Dc., American Institute Of Certified Public Accountants (Aicpa)
Aicpa National Audit Committee Forum, July 29-30, 2010, Washington, Dc., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Offers White Paper To Help Cpas, Financial Professionals Obtain Federal Training Grants Career Development Guide For Employers And Job Seekers Published July 08, 2010, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Offers White Paper To Help Cpas, Financial Professionals Obtain Federal Training Grants Career Development Guide For Employers And Job Seekers Published July 08, 2010, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, Revised Applicability Of Statement On Auditing Standards No. 116, Interim Financial Information, July 8, 2011, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Revised Applicability Of Statement On Auditing Standards No. 116, Interim Financial Information, July 8, 2011, 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 Standards For Accounting And Review Services, The Applicability Of Statements On Standards For Accounting And Review Services, July 8, 2010, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Comment Letters On Proposed Statement On Standards For Accounting And Review Services, The Applicability Of Statements On Standards For Accounting And Review Services, July 8, 2010, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.