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Articles 9511 - 9540 of 40108
Full-Text Articles in Accounting
Background On The Aicpa/Nasba Uniform Accountancy Act-What Does It Mean?, American Institute Of Certified Public Accountants (Aicpa)
Background On The Aicpa/Nasba Uniform Accountancy Act-What Does It Mean?, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Proposed Revisions To Aicpa/Nasba Uniform Accountancy Act And Nasba Uniform Accountancy Act Rules, Section 3 And Article 14; Exposure Draft (American Institute Of Certified Public Accountants), 2010, December, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy
Proposed Revisions To Aicpa/Nasba Uniform Accountancy Act And Nasba Uniform Accountancy Act Rules, Section 3 And Article 14; Exposure Draft (American Institute Of Certified Public Accountants), 2010, December, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy
Association Sections, Divisions, Boards, Teams
No abstract provided.
Do Voluntary Disclosures That Disavow The Reliability Of Mandated Fair Value Information Reflect Legitimate Concerns About Reliability?, Walter G. Blacconiere, James R. Frederickson, Marilyn F. Johnson, Melissa F. Lewis-Western
Do Voluntary Disclosures That Disavow The Reliability Of Mandated Fair Value Information Reflect Legitimate Concerns About Reliability?, Walter G. Blacconiere, James R. Frederickson, Marilyn F. Johnson, Melissa F. Lewis-Western
Faculty Publications
One consequence of the shift to fair value measurement is the emergence of voluntary disclosures in audited financial statements that question the reliability of mandated fair value information. We refer to these disclosures as reliability disavowals and address three questions: Are fair value estimates less reliable for firms that disavow? Do managers of disavowal firms have reason to believe that they cannot reliably estimate the disavowed fair values? Are factors indicative of reliability problems associated with the decision to disavow? We address these questions in the context of managers’ stock option compensation estimates disclosed under SFAS 123. Our results suggest …
Decomposition Of Fraud-Risk Assessments And Auditors’ Sensitivity To Fraud Cues*, T. Jeffrey Wilks, Mark F. Zimbelman
Decomposition Of Fraud-Risk Assessments And Auditors’ Sensitivity To Fraud Cues*, T. Jeffrey Wilks, Mark F. Zimbelman
Faculty Publications
Practitioners and regulators are concerned that when auditors perceive management’s attitude or character as indicative of low fraud risk, they are not sufficiently sensitive to high levels of incentive or opportunity risks in their overall fraud-risk assessments. In this study, we examine whether a fraud-triangle decomposition of fraud-risk assessments (that is, separately assessing attitude, opportunity, and incentive risks prior to assessing overall fraud risk) increases auditors’ sensitivity to opportunity and incentive cues when perceptions of management’s attitude suggest low fraud risk. In an experiment with 52 practicing audit managers, we find that auditors who decompose fraud-risk assessments are more sensitive …
Entity-Level Controls: The Internal Auditor's Assessment Of Management Tone At The Top, James Hansen, Nathaniel M. Stephens, David A. Wood
Entity-Level Controls: The Internal Auditor's Assessment Of Management Tone At The Top, James Hansen, Nathaniel M. Stephens, David A. Wood
Faculty Publications
The internal audit function’s (IAF) regular interaction with management and continual presence within the organization place it in a unique position to monitor the organization. Although the IAF has significant potential to evaluate and improve corporate governance, research has yet to explore how internal auditors assess an important component of corporate governance— management tone at the top. This paper reports survey evidence of 578 practicing internal auditors related to (1) current internal auditing practices regarding assessing management’s tone, (2) internal auditor’s current assessments of management’s tone, and (3) potential future practices internal auditor’s could perform to improve management’s tone. In …
Entrepreneurial Success: Differing Perceptions Of Entrepreneurs And Venture Capitalists, Ervin L. Black, F. Greg Burton, David A. Wood, Aaron F. Zimbelman
Entrepreneurial Success: Differing Perceptions Of Entrepreneurs And Venture Capitalists, Ervin L. Black, F. Greg Burton, David A. Wood, Aaron F. Zimbelman
Faculty Publications
The recent credit crisis has made it more difficult for entrepreneurs to find funding. It is increasingly important for entrepreneurs to know what is important to venture capitalists (VCs) when they make their funding decisions. We interview entrepreneurs and VCs to determine traits these groups perceive as necessary for entrepreneurial success. We find that entrepreneurs cite traits inherent to their nature significantly more than VCs. Additionally, entrepreneurs who do not have previous VC funding experience differ significantly from VCs in identifying important factors for VC funding. In contrast, entrepreneurs with previous VC funding experience did not differ from VCs in …
Book-Tax Conformity, Earnings Persistence And The Association Between Earnings And Future Cash Flows, T.J. Atwood, Michael S. Drake, Linda A. Myers
Book-Tax Conformity, Earnings Persistence And The Association Between Earnings And Future Cash Flows, T.J. Atwood, Michael S. Drake, Linda A. Myers
Faculty Publications
Calls for eliminating differences between accounting earnings and taxable income in the U.S. have been debated extensively. Proponents of increased book-tax conformity argue that tax compliance will increase and earnings quality will improve. Opponents argue that earnings quality will decline. We examine whether the level of required book-tax conformity affects earnings persistence and the association between earnings and future cash flows. We develop a comprehensive book-tax conformity measure and find that earnings have lower persistence and a lower association with future cash flows when conformity is higher. Our evidence suggests that increased book-tax conformity may reduce earnings quality.
Conflict Of Interest?: Executive-Auditor Relationship And The Likelihood Of A Sec-Prompted Restatement, Henry Lyford
Conflict Of Interest?: Executive-Auditor Relationship And The Likelihood Of A Sec-Prompted Restatement, Henry Lyford
CMC Senior Theses
This study examines the relationship between executives and their independent auditor to see if there is a conflict of interest in their interaction. This study was motivated by the meltdowns, partially caused by fraudulent accounting, of many public companies in the late 1990s and early 2000s and the consequent passage of the Sarbanes-Oxley Act. This study examines the variables of audit fees, fees for other services, and auditor tenure to see if they are connected with the occurrence of an SEC-prompted restatement. The results show no significant correlation between amount of fees and the likelihood of an SEC-prompted restatement but …
An Examination Of The Government Accounting Standards Board, Christopher D. Jones
An Examination Of The Government Accounting Standards Board, Christopher D. Jones
CMC Senior Theses
This thesis examines the Government Accounting Standards Board by considering its history, current structure, and treatment of a current accounting standards debate. It then uses this examination to make recommendations as to reforms of the GASB and government accounting.
The Secondary Market For Gift Cards And The Role Of Corporate Bankruptcy Risk, Kaitlyn A. Desai
The Secondary Market For Gift Cards And The Role Of Corporate Bankruptcy Risk, Kaitlyn A. Desai
CMC Senior Theses
The website, Plastic Jungle, is taking advantage of the rapidly growing gift card phenomena by creating a secondary market that enables consumers to buy, sell, and exchange gift cards online at a discount. This paper examines the relationship between this secondary gift card market and the corporate bankruptcy risk of companies with gift cards listed on the market. When a company issues a gift card, the card is unsecured debt and the cardholder becomes an unsecured creditor to the company. This paper investigates whether the cardholder acts similarly to other unsecured creditors or as someone who is merely holding another …
How Users Actually Use Financial Statements: A New Tool For Research In Experimental Accounting, Kevin Burke
How Users Actually Use Financial Statements: A New Tool For Research In Experimental Accounting, Kevin Burke
CMC Senior Theses
This thesis presents a new methodology based on directly measuring user behavior and making decisions based on experimental results. I have built and tested a tool which will enable researchers to use the methodology to determine whether particular financial statement presentations are more beneficial than others. The tool records user movement on a computer screen with mouse tracking, which allows researchers to track user behavior in greater detail than ever before. The methodology was tested on a subject pool of non-professional financial analysts and junior professionals, who were presented with a company’s financial data in the current GAAP and a …
Transfer Pricing: Current Problems And Solutions, Ronald Wu
Transfer Pricing: Current Problems And Solutions, Ronald Wu
CMC Senior Theses
The current problems and possible solutions surrounding United States transfer pricing regulations are discussed and studied. The schemes large multinational companies are implementing to legally evade taxes are uncovered as the financial effects to the United States Treasury and government are becoming material. The benefits for these schemes are financially advantageous for corporations as they are able to report larger profits and higher returns for investors. But this is being done at the expense of our government. Corporations are finding ways to escape the high U.S. corporate tax rate and lower their global tax liabilities by allocating income to lower …
A Comparative Study On The Effective Implementation Of The Mandatory Imo Member State Audit Scheme : A Case Study Of The Republic Of Korea, Dong Min Seo
World Maritime University Dissertations
No abstract provided.
Bringing Freud To Fraud: Understanding The State-Of-Mind Of The C-Level Suite/White Collar Offender Through “A-B-C” Analysis, Sridhar Ramamoorti, Daven Morrison, Joseph W. Koletar
Bringing Freud To Fraud: Understanding The State-Of-Mind Of The C-Level Suite/White Collar Offender Through “A-B-C” Analysis, Sridhar Ramamoorti, Daven Morrison, Joseph W. Koletar
Accounting Faculty Publications
In this paper we use a primarily “behavioral lens” (cf. Ramamoorti, 2008; Ramamoorti & Olsen, 2007) to try to understand the state-of-mind and motivations of the C-level suite/white collar offender before, during, and after the perpetration of management fraud. We offer a useful conceptual approach called “A-B-C Analysis” to understand the incidence of fraud from individual and group perspectives, as well as more macro-oriented, cultural/contextual levels. It is our hypothesis that fraud occurs either because of an individual criminal’s calculated/intentional betrayal of trust, a duo or team of “bad boys” who push ethical envelopes, and/or an organizational/social/national culture of passivity, …
Comment Letters On Proposed Statement On Auditing Standards, Using The Work Of An Auditor’S Specialist, December 21, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Using The Work Of An Auditor’S Specialist, December 21, 2009, 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, Communicating Internal Control Related Matters Identified In An Audit (Redrafted), December 21, 2009, Comments Are Requested By April 30, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2009, December 21, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, Communicating Internal Control Related Matters Identified In An Audit (Redrafted), December 21, 2009, Comments Are Requested By April 30, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2009, December 21, 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, Audit Evidence⎯Specific Considerations For Selected Items, December 21, 2009, Comments Are Requested By April 30, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2009, December 21, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, Audit Evidence⎯Specific Considerations For Selected Items, December 21, 2009, Comments Are Requested By April 30, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2009, December 21, 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, Using The Work Of An Auditor’S Specialist, December 21, 2009, Comments Are Requested By April 30, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2009, December 21, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, Using The Work Of An Auditor’S Specialist, December 21, 2009, Comments Are Requested By April 30, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2009, December 21, 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, Communicating Internal Control Related Matters Identified In An Audit (Redrafted), December 21, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Communicating Internal Control Related Matters Identified In An Audit (Redrafted), December 21, 2009, 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, Audit Evidence⎯Specific Considerations For Selected Items, December 21, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Audit Evidence⎯Specific Considerations For Selected Items, December 21, 2009, 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, Reports On Application Of Requirements Of An Applicable Financial Reporting Framework, December 10, 2009,Comments Are Requested By May 17, 2010; ; Exposure Draft (American Institute Of Certified Public Accountants), 2009, December 10, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, Reports On Application Of Requirements Of An Applicable Financial Reporting Framework, December 10, 2009,Comments Are Requested By May 17, 2010; ; Exposure Draft (American Institute Of Certified Public Accountants), 2009, December 10, 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, Reports On Application Of Requirements Of An Applicable Financial Reporting Framework, December 10, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Reports On Application Of Requirements Of An Applicable Financial Reporting Framework, December 10, 2009, 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, Analytical Procedures (Redrafted), December 10, 2009, Comments Are Requested By May 3, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2009, December 10, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, Analytical Procedures (Redrafted), December 10, 2009, Comments Are Requested By May 3, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2009, December 10, 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, Analytical Procedures (Redrafted), December 10, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Analytical Procedures (Redrafted), December 10, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Corporate Governance In China: No Quick Fix, No Fixed Solution, Knowledge@Smu
Corporate Governance In China: No Quick Fix, No Fixed Solution, Knowledge@Smu
Knowledge@SMU
China offers a multitude of business opportunities, but international investors often find themselves stumped with a range of issues, many of which boil down to the country's distinct system of corporate governance. Here, the lines between interests and relationships are less clear-cut, and links to the government seem to serve as a proxy to accountability. This is a system that exists for a reason, said TJ Wong at SMU's Ho Bee Professorship in Chinese Economy and Business lecture series. However, foreign investors, used to international norms of transparency, are calling this into question.
Cpa Client Bulletin, December 2009, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, December 2009, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Turning A Small Residential Farm Into A Non-Profit Educational Organization, Thomas John Anderson
Turning A Small Residential Farm Into A Non-Profit Educational Organization, Thomas John Anderson
Agribusiness
This study was undertaken to determine whether Felicity’s Farm could become a non-profit organization for education. In order to determine the feasibility of turning Felicity’s Farm into a non-profit organization, interviews were conducted and financial statements were collected. In addition, a Certificate of Incorporation was completed based on the interview and financial data. It was concluded that Felicity’s Farm could become a non-profit organization; however, better organization of finances, fund-raising and the use of volunteers was recommended.
Feedback On Proposals By The Committee To Develop The Accountancy Sector, Tan, Pearl Hock-Neo
Feedback On Proposals By The Committee To Develop The Accountancy Sector, Tan, Pearl Hock-Neo
Research Collection School Of Accountancy
No abstract provided.
Formation Of Cull Cow Program For The Artificial Insemination Class, Brian O. Medeiros
Formation Of Cull Cow Program For The Artificial Insemination Class, Brian O. Medeiros
Dairy Science
Cal Poly’s “Learn by Doing” philosophy is one of the great traits that the University holds. However it is this philosophy that is also one of the most expensive and hardest to maintain. “Production agriculture majors use more dollars per unit than any other major in the entire college,” as Dr. Golden stated during his talks about herd cut backs. Never the less the College of Agriculture prides itself on supplying knowledgeable and experienced students to the industry that supports it so much. One of the amazing classes that are offered at the university is the Dairy Science Artificial Insemination …
Audit Committee Material Weaknesses In Smaller Reporting Companies, Audrey A. Gramling, Dana R. Hermanson, Heather M. Hermanson
Audit Committee Material Weaknesses In Smaller Reporting Companies, Audrey A. Gramling, Dana R. Hermanson, Heather M. Hermanson
Faculty Articles
One of the critical elements of internal control over financial reporting is an effectively functioning audit committee. The Sarbanes-Oxley Act of 2002 (SOX) defines an audit committee as " committee (or equivalent body) established by and amongst the board of directors of an issuer for the purpose of overseeing the accounting and financial reporting processes of the issuer and audits of the financial statements of the issuer." Recent SOX section 404 filings by smaller reporting companies ("nonaccelerated filers," or registrants with less than $75 million of public float), however, indicate that some small companies still are struggling to develop effective …