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Articles 9241 - 9270 of 40108
Full-Text Articles in Accounting
Comment Letters On Proposed Statement On Standards For Attestation Engagements, Reporting On Compiled Prospective Financial Statements When The Practitioner’S Independence Is Impaired, June 3, 2010, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Comment Letters On Proposed Statement On Standards For Attestation Engagements, Reporting On Compiled Prospective Financial Statements When The Practitioner’S Independence Is Impaired, June 3, 2010, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Standards For Attestation Engagements, Reporting On Compiled Prospective Financial Statements When The Practitioner’S Independence Is Impaired, June 3, 2010, Comments Are Requested By September 10, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2010, June 3, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Attestation Engagements, Reporting On Compiled Prospective Financial Statements When The Practitioner’S Independence Is Impaired, June 3, 2010, Comments Are Requested By September 10, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2010, June 3, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Secrets And Lies: How One Man Charmed His Way Into The Hearts, Minds And Wallets Of New York's Rich And Powerful, Knowledge@Smu
Secrets And Lies: How One Man Charmed His Way Into The Hearts, Minds And Wallets Of New York's Rich And Powerful, Knowledge@Smu
Knowledge@SMU
Bernie Madoff’s reputation as the largest ponzi scheme operator will probably outlast the 150-year jail sentence he is now serving. For decades, the man created an aura around himself that spoke to the romantic ambitions of Wall Street's sycophants: unyielding success, exclusivity and power. Moreover, Madoff conjured a mystique so intriguing he had investors practically begging to surrender their money. But not everyone was blinded. Harry Markopolos, a financial consultant turned famous whistleblower, was convinced that the magician hath no magical abilities. For close to ten years, he nudged US regulators to no avail. His journey is detailed in the …
Maximized Monitoring, Constance M. Lehmann, Sridhar Ramamoorti, Marcia Weidenmier Watson
Maximized Monitoring, Constance M. Lehmann, Sridhar Ramamoorti, Marcia Weidenmier Watson
Accounting Faculty Publications
During the last few years, global financial companies and investment banks have taken billions of dollars in write-downs owing to exposure in the subprime lending market. Lack of risk function visibility, insufficient communication of risks to top management, and siloed risk approaches have been cited as reasons for these failures. New York University finance professor Nouriel Roubini, one of the few who predicted the crisis, famously observed at the World Economic Forum's 2009 Davos Summit that risk cannot be priced correctly "when the opacity and lack of transparency of financial firms and new instruments lead to unpriceable uncertainty rather than …
Cpa Client Bulletin, June 2010, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, June 2010, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
The Association Between Accounting Students' Lone Wolf Tendencies And Their Perceptions, Preferences And Performance Outcomes In Team Projects, Premila Gowri-Shankar, Jean Lin Seow
The Association Between Accounting Students' Lone Wolf Tendencies And Their Perceptions, Preferences And Performance Outcomes In Team Projects, Premila Gowri-Shankar, Jean Lin Seow
Research Collection School Of Accountancy
In this study we examine the association between accounting students’ lone wolf tendencies and their perceptions of the usefulness of team work, team interaction behaviors, and team performance. While prior studies find that students generally perceive positive benefits from engaging in team work, our study finds that students with greater lone wolf tendencies perceive fewer benefits from engaging in team work. We also find that during team interactions, teams with a greater proportion of students with higher lone wolf tendencies experience less team commitment and team leadership. Further, such teams rate the outcome of their project negatively, although, there is …
Comments On Ed Financial Instruments: Amortized Cost And Impairment, Tan, Pearl Hock-Neo
Comments On Ed Financial Instruments: Amortized Cost And Impairment, Tan, Pearl Hock-Neo
Research Collection School Of Accountancy
No abstract provided.
Proposed Statement On Auditing Standards, Filings With The U.S. Securities And Exchange Commission Under The Securities Act Of 1933, June 1, 2010, Comments Are Requested By August 2, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2010, June 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, Filings With The U.S. Securities And Exchange Commission Under The Securities Act Of 1933, June 1, 2010, Comments Are Requested By August 2, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2010, June 1, 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, Filings With The U.S. Securities And Exchange Commission Under The Securities Act Of 1933, June 1, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Filings With The U.S. Securities And Exchange Commission Under The Securities Act Of 1933, June 1, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews, Performing And Reporting On Peer Reviews Of Quality Control Materials (Qcm) And Continuing Professional Education (Cpe) Programs, June 1, 2010, Comments Should Be Received By August 31, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2010, June 1, American Institute Of Certified Public Accountants. Peer Review Board
Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews, Performing And Reporting On Peer Reviews Of Quality Control Materials (Qcm) And Continuing Professional Education (Cpe) Programs, June 1, 2010, Comments Should Be Received By August 31, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2010, June 1, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews, Performing And Reporting On Peer Reviews Of Quality Control Materials (Qcm) And Continuing Professional Education (Cpe) Programs, June 1, 2010, American Institute Of Certified Public Accountants. Peer Review Board
Comment Letters On Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews, Performing And Reporting On Peer Reviews Of Quality Control Materials (Qcm) And Continuing Professional Education (Cpe) Programs, June 1, 2010, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Audit Fees: To Disclose Or Not To Disclose?, Teng Aun Khoo, Soo Chiat Hwang
Audit Fees: To Disclose Or Not To Disclose?, Teng Aun Khoo, Soo Chiat Hwang
Research Collection School Of Accountancy
The authors argue that the disclosure of audit fees can provide a more level playing field in Singapore, and would also be consistent with the other major capital markets in the world. Auditors' independence is the cornerstone of the auditing profession, because without auditor's independence investors would not be able to rely on the so-called "audited" financial statements. Currently in Singapore, audit-fee disclosure is not mandatory except for banks as stipulated by the Monetary Authority of Singapore (MAS).
The Roles That Forecast Surprise And Forecast Error Play In Determining Management Forecast Precision, Jong-Hag Choi, Linda A. Myers, Yoonseok Zang, David A. Ziebart
The Roles That Forecast Surprise And Forecast Error Play In Determining Management Forecast Precision, Jong-Hag Choi, Linda A. Myers, Yoonseok Zang, David A. Ziebart
Research Collection School Of Accountancy
Studying the determinants of management forecast precision is important because a better understanding of the factors affecting management’s choice of forecast precision can provide investors and other users with cues about the characteristics of the information contained in the forecasts. In addition, as regulators assess the regulation of voluntary management disclosures, they need to better understand how managers choose among forecast precision disclosure alternatives. Using 16,872 management earnings forecasts collected from 1995 through 2004, we provide strong evidence that forecast precision is negatively associated with the magnitude of the forecast surprise and that this negative association is stronger when the …
The Effect Of Internal Control Weakness Under Section 404 Of The Sarbanes-Oxley Act On Audit Fees, Jong-Hag Choi, Jeong-Bon Kim, Soo Young Kwon, Yoonseok Zang
The Effect Of Internal Control Weakness Under Section 404 Of The Sarbanes-Oxley Act On Audit Fees, Jong-Hag Choi, Jeong-Bon Kim, Soo Young Kwon, Yoonseok Zang
Research Collection School Of Accountancy
In this paper, we investigate the effect of the enactment of the SarbanesOxleyAct (SOX) in 2002 on audit pricing, using a sample of 252 firms that received an “Ineffective” audit opinion and other firms that received cleanaudit opinion on the effectiveness of the internal control over financial reportingunder Section 404 of SOX. Our analyses show the following. First,we find that auditors charge significantly higher audit fees for all firms inthe post-SOX period than in the pre-SOX period. Second, we find that auditors’opinions on the weakness in internal control (WIC) are positively associatedwith audit fees, and that the positive association between …
Direct And Indirect Effects Of Internal Control Weakness And External Audit Effort On Accruals Quality: Evidence From A Unique Canadian Regulatory Setting, Hai Lu, Gordon D Richardson, Steven Salterio
Direct And Indirect Effects Of Internal Control Weakness And External Audit Effort On Accruals Quality: Evidence From A Unique Canadian Regulatory Setting, Hai Lu, Gordon D Richardson, Steven Salterio
Research Collection School Of Accountancy
Public disclosure about effectiveness of internal control systems is subject to much controversy in Canada, resulting in Canadian disclosures being made in Management Discussion and Analysis (MD&A). These disclosures are provided to investors without a definition of the weaknesses to be reported, without implementation effectiveness testing, no direct management certification and no external audit of such disclosures. Though the cost of such SOX North disclosures are lower than in the U.S setting, the credibility of these disclosures is far from assured, posing an important empirical issue for regulators interested in the cost versus benefit trade-off of various disclosure regimes. We …
الذكاء واليقظة الاستراتيجيين وأثرهما في تحقيق النجاح التنظيمي، استطلاع لآراء القيادات الإدارية في جامعة المثنى حول تطبيق البرنامج الحكومي لسنة 2018 – 2022, اسيل علي مزهر, دعاء عبد الرضا هادي
الذكاء واليقظة الاستراتيجيين وأثرهما في تحقيق النجاح التنظيمي، استطلاع لآراء القيادات الإدارية في جامعة المثنى حول تطبيق البرنامج الحكومي لسنة 2018 – 2022, اسيل علي مزهر, دعاء عبد الرضا هادي
Muthanna Journal of Administrative and Economics Sciences
يركز البحث الحالي على مواضيع في غاية الأهمية للمنظمات وهي الذكاء واليقظة الاستراتيجيين واثرهما في النجاح التنظيمي وباعتماد المنهج التحليلي في تنفيذ البرنامج الحكومي لرئاسة الوزراء للفترة (2018-2022) والخاص بوزارة التعليم العالي وتطبيقه في جامعة المثنى حيث تم دراسة تأثير الذكاء الاستراتيجي واليقظة الاستراتيجية في تحقيق النجاح التنظيمي الممثل بأهداف البرنامج الحكومي لوزارة التعليم العالي بوجودهم معاً او بصورة منفصلة بوصفهم احد أدوات الإدارة الاستراتيجية ومن المواضيع ذات الأهمية الكبيرة والمعتمدة في الدول المتقدمة . وظفت استمارة الاستبيان بوصفها أداة لجمع البيانات والمعلومات الخاصة بعملية تطبيق البرنامج الحكومي إذ تم توزيع (30) استمارة على القيادات الإدارية الممثلة بالسادة(رئيس الجامعة ، …
Spring Meeting Of Council, May 23-26, 2010, San Diego, California, Volume 2, American Institute Of Certified Public Accountants. Council
Spring Meeting Of Council, May 23-26, 2010, San Diego, California, Volume 2, American Institute Of Certified Public Accountants. Council
Association Sections, Divisions, Boards, Teams
No abstract provided.
Spring Meeting Of Council, May 23-26, 2010, San Diego, California, Volume 1, American Institute Of Certified Public Accountants. Council
Spring Meeting Of Council, May 23-26, 2010, San Diego, California, Volume 1, American Institute Of Certified Public Accountants. Council
Association Sections, Divisions, Boards, Teams
No abstract provided.
Pruitt Grocery - Allen County, Kentucky (Mss 214), Manuscripts & Folklife Archives
Pruitt Grocery - Allen County, Kentucky (Mss 214), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Collection 214. Account book (276 p.) for the K.E. Pruitt Grocery in Halfway, Allen County, Kentucky. The accounts are for local individuals and list debits for grocery, gasoline and oil, dry goods, and hardware items.
Defined Benefit Vs. Defined Contribution Plans: Only 45 Years To Retirement: What A Recent College Graduate Needs To Know, Lauren Mouse
Defined Benefit Vs. Defined Contribution Plans: Only 45 Years To Retirement: What A Recent College Graduate Needs To Know, Lauren Mouse
Honors Theses
This paper defines and explains the terms essential for understanding retirement planning. It then describes the types of plans involved, defined benefit and defined contribution plans, and discusses the debate surrounding the privatization of Social Security. This paper provides statistics and facts about each of these options to better prepare a person in his or her 20s who is about to graduate from college and enter a career. Finally, the paper supplies tips on what a young person can do now to ensure a financially stable life upon retiring.
Enron Vs. General Electric: Is Earnings Management Worth The Risk?, Brett Robertson
Enron Vs. General Electric: Is Earnings Management Worth The Risk?, Brett Robertson
Honors Theses
The main objective of this paper is to provide a review on why companies use earnings management and the benefits and consequences as a result. There is a large grey area between aggressive accounting and outright fraud and this paper focuses on narrowing down that area so companies know when to stop. General Electric is an example of a company that used earnings management to its advantage because they used it cautiously. However, there is the other side where earnings management started off small and ended up spiraling out of control like with Enron. This paper will examine both how …
Unrelated Business Income Taxes: What The Federal Courts Have Said, Barry Long
Unrelated Business Income Taxes: What The Federal Courts Have Said, Barry Long
Honors Theses
Several issues impact the management of accounting for large not-for-profit organizations that would not arise normally in a regular for-profit corporation. These issues vary widely from how much annual salary the executives rightfully deserve as compensation to the way the organization raises funds for its day-to-day activities. Slightly less common, but still very important, is the issue of taxes. Yes, not-for-profit corporations have to pay taxes, but only on certain forms of revenue. In many instances, large not-for-profit corporations operate similar to a for-profit firm. The money not-for-profits have to pay tax on falls under the Internal Revenue Code sections …
Cpa Financial Executives' Outlook Swings To Optimism For First Time In Two Years, According To Aicpa-Unc Quarterly Economic Survey, American Institute Of Certified Public Accountants (Aicpa)
Cpa Financial Executives' Outlook Swings To Optimism For First Time In Two Years, According To Aicpa-Unc Quarterly Economic Survey, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Recession Transgressions: Financial Mishaps That Led To The Credit Crisis, Kyle Nemchek
Recession Transgressions: Financial Mishaps That Led To The Credit Crisis, Kyle Nemchek
Honors Scholar Theses
This paper explores the financial crisis of 2007-2010 and its causes, including: questionable monetary policy, loose lending standards, the emergence of structured finance products designed to conceal the true risk of subprime loans, a lack of independence and due diligence on the part of credit rating agencies, and the failure of oversight bodies to properly monitor or regulate the parties responsible for the crisis.
The International Financial Reporting Standards And Their Implementation Into The Us Accounting System, Mindyleigh Dols
The International Financial Reporting Standards And Their Implementation Into The Us Accounting System, Mindyleigh Dols
Honors Scholar Theses
This paper examines the differences between the International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP). The areas closely examined are the differences inrevenue recognition and reporting of intangibles. By investigating the differences in the two sets of standards I put into context the changes that would be necessary for domestic companies adopting the IFRS. The differences between these two standards are important because the implementation of IFRS into the U.S. is a current issue for domestic companies. It is important to note how the new standards will affect different companies in different ways. Depending on the size …
Tracking The Trends In Inventory Management In The Automobile Manufacturing Industry Throughout The Business Cycle, Rishi Gokarn
Tracking The Trends In Inventory Management In The Automobile Manufacturing Industry Throughout The Business Cycle, Rishi Gokarn
Honors Scholar Theses
This paper investigates the trends in inventory management in the automobile manufacturing industry during recessionary vs. non-recessionary periods. It is an empirical approach to testing the validity of the hypothesis that firms which carry leaner inventories perform better throughout the business cycle and are less affected by variability in the economy than less lean firms. The research also hopes to shed some light on how firm's financial statements can be manipulated through discretionary adjustments made by management pertaining to the valuation of inventories.
Letter From Key Stakeholders In The U.S. Capital Markets To Members Of The United States Senate Re: Amendments To The Restoring American Financial Stability Act Of 2010., Cynthia M. Fornelli, Kurt Schacht, Jeff Mahoney, Paul Schott Stevens, Barry C. Melancon, Marie N. Hollein, R. Bruce Josten
Letter From Key Stakeholders In The U.S. Capital Markets To Members Of The United States Senate Re: Amendments To The Restoring American Financial Stability Act Of 2010., Cynthia M. Fornelli, Kurt Schacht, Jeff Mahoney, Paul Schott Stevens, Barry C. Melancon, Marie N. Hollein, R. Bruce Josten
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb), Conference Call November 15, 2010 3pm – 5pm Eastern, Meeting Agenda, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb), Conference Call November 15, 2010 3pm – 5pm Eastern, Meeting Agenda, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, May 3-6, 2010 Ft. Worth, Tx; Highlights (Asb) Meeting, May 3-6, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, May 3-6, 2010 Ft. Worth, Tx; Highlights (Asb) Meeting, May 3-6, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Cpa Client Bulletin, May 2010, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, May 2010, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.