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Articles 9451 - 9480 of 40108
Full-Text Articles in Accounting
Brokers And Dealers In Securities With Conforming Changes As Of July 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Brokers And Dealers In Securities With Conforming Changes As Of July 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements : State And Local Governments, May 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Checklists And Illustrative Financial Statements : State And Local Governments, May 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklist Supplement And Illustrative Financial Statements, Real Estate Ventures And Construction Contractors, September 2010, American Institute Of Certified Public Accountants (Aicpa)
Checklist Supplement And Illustrative Financial Statements, Real Estate Ventures And Construction Contractors, September 2010, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, With Conforming Changes As Of June 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Guides Combination Task Force
Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, With Conforming Changes As Of June 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Guides Combination Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State And Local Governmental Developments - 2010; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
State And Local Governmental Developments - 2010; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements : Life And Health Insurance Entities, September 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Checklists And Illustrative Financial Statements : Life And Health Insurance Entities, September 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements : Health Care Entities, September 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Checklists And Illustrative Financial Statements : Health Care Entities, September 2010 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, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Not-For-Profit Entities With Conforming Changes As Of March 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Compilation And Review Developments - 2010/11; Compilation And Review Alert; Audit Risk Alerts, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Compilation And Review Developments - 2010/11; Compilation And Review Alert; Audit Risk Alerts, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Service Organizations : New Reporting Options 2010/11; Audit Risk Alert, American Institute Of Certified Public Accountants (Aicpa)
Service Organizations : New Reporting Options 2010/11; Audit Risk Alert, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Reporting On Compiled Prospective Financial Statements When The Practitioner's Independence Is Impaired : (Amendment To Statement On Standards For Attestation Engagements No. 10 Section 301, Financial Forecasts And Projections [Aicpa, Professional Standards, Vol. 1, At Sec. 301 Par. 23]); Statement On Standards For Attestation Engagements 17, American Institute Of Certified Public Accountants. Auditing Standards Board
Reporting On Compiled Prospective Financial Statements When The Practitioner's Independence Is Impaired : (Amendment To Statement On Standards For Attestation Engagements No. 10 Section 301, Financial Forecasts And Projections [Aicpa, Professional Standards, Vol. 1, At Sec. 301 Par. 23]); Statement On Standards For Attestation Engagements 17, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Firm's System Of Quality Control (Redrafted); Statement On Quality Control Standards, 8, American Institute Of Certified Public Accountants. Auditing Standards Board
Firm's System Of Quality Control (Redrafted); Statement On Quality Control Standards, 8, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Codification Of Statements On Standards For Accounting And Review Services As Of January 2010, Numbers 1 To 19, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Codification Of Statements On Standards For Accounting And Review Services As Of January 2010, Numbers 1 To 19, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
AICPA Professional Standards
No abstract provided.
Codification Of Statements On Standards For Attestation Engagements, As Of April 2010, Numbers 1 To 16, American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Standards For Attestation Engagements, As Of April 2010, Numbers 1 To 16, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Reporting On Controls At A Service Organization : (Supersedes The Guidance For Service Auditors In Au Section 324, Service Organizations [Aicpa Professional Standards, Vol. 1]); Statement Of Standards For Attestation Engagements, 16, American Institute Of Certified Public Accountants. Auditing Standards Board
Reporting On Controls At A Service Organization : (Supersedes The Guidance For Service Auditors In Au Section 324, Service Organizations [Aicpa Professional Standards, Vol. 1]); Statement Of Standards For Attestation Engagements, 16, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards As Of June 1, 2010, 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 As Of June 1, 2010, 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 Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 120, As Of February 2010, American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 120, As Of February 2010, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of May 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Single Audit Working Group
Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of May 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Single Audit Working Group
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Life And Health Insurance Entities, With Conforming Changes As Of May 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Life Insurance Audit Guide Task Force
Life And Health Insurance Entities, With Conforming Changes As Of May 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Life Insurance Audit Guide Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements : Depository And Lending Institutions, September 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Checklists And Illustrative Financial Statements : Depository And Lending Institutions, September 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans Industry Developments - 2010; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Employee Benefit Plans Industry Developments - 2010; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Investment Companies, With Conforming Changes As Of May 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Investment Companies Guide Task Force
Investment Companies, With Conforming Changes As Of May 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Investment Companies Guide Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
General Accounting And Auditing Developments, 2010/11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
General Accounting And Auditing Developments, 2010/11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements : Property And Liability Insurance Entities, September 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Checklists And Illustrative Financial Statements : Property And Liability Insurance Entities, September 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Entities-- Accounting Issues And Risks : Strengthening Financial Management And Reporting; Financial Reporting Alert, American Institute Of Certified Public Accountants (Aicpa)
Not-For-Profit Entities-- Accounting Issues And Risks : Strengthening Financial Management And Reporting; Financial Reporting Alert, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Why "Democracy" And "Drifter" Firms Can Have Abnormal Returns: The Joint Importance Of Corporate Governance And Abnormal Accruals In Separating Winners From Losers, Koon Boon Kee
Dissertations and Theses Collection (Open Access)
Do managers exercise accounting discretion in an opportunistic or efficient manner? Good governance structures, which mitigate agency costs, are necessary to ensure that the accounting information supplied by management is not opportunistically manipulated. The output of quality accounting information, in turn, serves as an input to better governance structures. Thus, governance and earnings quality (EQ) are inexorably linked through a complementarity relationship. This suggests two previously unexamined relationships. Firstly, the governance effects on performance in the influential paper by Gompers, Ishii and Metrick (2003) is overrated without good EQ, measured by the magnitude of abnormal accruals (AA), as an input. …
Moral Hazard, Firms’ Internal Governance And Management Earnings Forecasts, Jimmy Lee
Moral Hazard, Firms’ Internal Governance And Management Earnings Forecasts, Jimmy Lee
Research Collection School Of Accountancy
This paper investigates the role of management earnings forecasts in mitigating information asymmetry between investors andmanagers relating to moral hazard, and explains how earnings guidance facilitates monitoring. I demonstrate that firms that are more susceptible to moral hazard problems and more difficult to monitor are also more likely to issue annual earningsforecasts and they do so more frequently. In addition, I examine how firm internal governance drives forecasting decisions andshow that stronger board governance and managerial equity incentives are associated with higher likelihood and frequency of forecast issuance. Finally, I provide robust evidence that managerial equity incentives are associated with …
The Impact Of Perceived Importance Of An Ethical Situation (Pie) On Ethical Judgment And Intention: Beyond Moral Intensity, Monica Marie Johnston
The Impact Of Perceived Importance Of An Ethical Situation (Pie) On Ethical Judgment And Intention: Beyond Moral Intensity, Monica Marie Johnston
Honors Program Theses
The importance of ethics to the accounting profession is well established (Turpen and Witmer, 1997; Abdolmohammadi, Read, and Scarbrough, 2003; Guffey and McCartney, 2008). In accounting, a commitment to ethical behavior is regarded as the basis for all other performance standards, (Turpen et al., 1997), and historically most agree that accountants practice honest principles (Leitsch, 2006). However, business headlines such as those related to the collapse of Enron and its auditor, Arthur Andersen, raise concerns about ethical actions of accountants (Abdolmohammadi et al., 2003). Additionally, accountants and auditors have more recently come under fire due to issues related to the …
The Life And Writings Of John C. Colt (1810-1842): A More Even-Handed Approach And A Request For Your Participation, Richard Vangermeersch
The Life And Writings Of John C. Colt (1810-1842): A More Even-Handed Approach And A Request For Your Participation, Richard Vangermeersch
Special Collections (Miscellaneous)
No abstract provided.
Auditor Type, Firm Ownership And Auditor Reporting Under A Joint Audit Requirement : Exploratory Evidence From India, Ting Zou
Lingnan Theses
India is one of the largest developing countries in the world. Although many issues and phenomena arising from its transitional economy are worthy of research from an accounting perspective, the Indian accounting market is a field that remains relatively unexplored in the extant literature. One of the institutional features of India is that while it is mandatory for public sector companies and banks to have joint auditors, their appointment is voluntary for other companies. In a thesis motivated by this and other institutional features and the absence of related accounting and auditing studies conducted in an Indian setting, I examine …