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Full-Text Articles in Accounting

Academy Of Accounting Historians 2009 Research Conference And Journees D'Histoire De La Comptabilite Et Du Management, March 26-27, 2009, Paris -- France; 2010 Accounting Hall Of Fame/Academy Of Accounting Historians Conference, Thursday, September 30, 2010 -- Sunday, October 3, 2010, Academy Of Accounting Historians Apr 2009

Academy Of Accounting Historians 2009 Research Conference And Journees D'Histoire De La Comptabilite Et Du Management, March 26-27, 2009, Paris -- France; 2010 Accounting Hall Of Fame/Academy Of Accounting Historians Conference, Thursday, September 30, 2010 -- Sunday, October 3, 2010, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Life Membership Award To Dr. Richard K. Fleischman, Cheryl S. Mcwatters Apr 2009

Life Membership Award To Dr. Richard K. Fleischman, Cheryl S. Mcwatters

Accounting Historians Notebook

No abstract provided.


International Journal Of Critical Accounting: Call For Papers, Special Issue On Accounting History; Call For Nomination: Innovation In Accounting History Education, The Academy Of Accounting Historians; 21st Annual Conference On Accounting, Business And Financial History At Cardiff University, 14-15 September 2009 Announcement Of Conference And Call For Papers; Accounting History: The Sixth Accounting History International Conference: Accounting And The State, Wellington, New Zealand, 18-20 August 2010, Academy Of Accounting Historians Apr 2009

International Journal Of Critical Accounting: Call For Papers, Special Issue On Accounting History; Call For Nomination: Innovation In Accounting History Education, The Academy Of Accounting Historians; 21st Annual Conference On Accounting, Business And Financial History At Cardiff University, 14-15 September 2009 Announcement Of Conference And Call For Papers; Accounting History: The Sixth Accounting History International Conference: Accounting And The State, Wellington, New Zealand, 18-20 August 2010, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting, Business And Financial History: Workshop At Kobe University, 27 October 2009, Call For Papers: Special Issue On Japanese Accounting History In The Interwar Period; Balkans And The Middle East Countries: 2nd International Conference On Auditing And Accounting History (2. Bmac): Call For Papers; First International Luca Pacioli Conference On Accounting History: Accounting History, A Privileged Way To Approach Historical Research; Accounting History: Call For Research Proposals: The First Accounting History International Emerging Scholars' Colloquium; Call For Papers: 1st International Conference On Accounting History In China, Academy Of Accounting Historians Apr 2009

Accounting, Business And Financial History: Workshop At Kobe University, 27 October 2009, Call For Papers: Special Issue On Japanese Accounting History In The Interwar Period; Balkans And The Middle East Countries: 2nd International Conference On Auditing And Accounting History (2. Bmac): Call For Papers; First International Luca Pacioli Conference On Accounting History: Accounting History, A Privileged Way To Approach Historical Research; Accounting History: Call For Research Proposals: The First Accounting History International Emerging Scholars' Colloquium; Call For Papers: 1st International Conference On Accounting History In China, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Ole Miss Accountant – Spring 2009, University Of Mississippi. School Of Accountancy Apr 2009

Ole Miss Accountant – Spring 2009, University Of Mississippi. School Of Accountancy

Ole Miss Accountant

Cover story: Alum creates accountancy chair


Accounting Historians Notebook, 2009, Vol. 32, No. 1 (April) [Whole Issue] Apr 2009

Accounting Historians Notebook, 2009, Vol. 32, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Academy And American Accounting Association Reach Agreement, Academy Of Accounting Historians Apr 2009

Academy And American Accounting Association Reach Agreement, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Academy Celebrates 35 Years; Important Notice: Notebook Is Going Digital, Academy Of Accounting Historians Apr 2009

Academy Celebrates 35 Years; Important Notice: Notebook Is Going Digital, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Academy Of Accounting Historians: Margit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship In Accounting History; Margit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship In Accounting History;, Academy Of Accounting Historians Apr 2009

Academy Of Accounting Historians: Margit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship In Accounting History; Margit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship In Accounting History;, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Cpa Client Bulletin, April 2009, American Institute Of Certified Public Accountants (Aicpa) Apr 2009

Cpa Client Bulletin, April 2009, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Hourglass Award Goes To Professor Malmoud A. Ezzamel; Vangermeersch Manuscript Award Presented To Nicolas Praquin; Innovative Teaching Award Presented To Robert Bloom, Cheryl S. Mcwatters Apr 2009

Hourglass Award Goes To Professor Malmoud A. Ezzamel; Vangermeersch Manuscript Award Presented To Nicolas Praquin; Innovative Teaching Award Presented To Robert Bloom, Cheryl S. Mcwatters

Accounting Historians Notebook

No abstract provided.


Cpa Client Tax Letter, April/May/June 2009, American Institute Of Certified Public Accountants (Aicpa) Apr 2009

Cpa Client Tax Letter, April/May/June 2009, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


An Investigation Of The Temperaments Of Nonprofit Organization Managers, Angélique Joy Marcantel Apr 2009

An Investigation Of The Temperaments Of Nonprofit Organization Managers, Angélique Joy Marcantel

Honors Capstones

No abstract provided.


Remediation Of Material Weaknesses Related To Employee Compensation, Dana R. Hermanson, Daniel M. Ivancevich, Susan H. Ivancevich Apr 2009

Remediation Of Material Weaknesses Related To Employee Compensation, Dana R. Hermanson, Daniel M. Ivancevich, Susan H. Ivancevich

Faculty Articles

The article presents an analysis of the remedial efforts of U.S. companies with material weaknesses in internal control related to employee compensation. Despite the passage of the Sarbanes-Oxley Act (SOX), public companies have continued to experience accounting and control issues related to employee compensation. The results indicate the role of the Public Company Accounting Oversight Board (PCAOB) and its committees in preventing and remediating material weaknesses concerning compensation.


Comment Letter To Fasb, Re: Fasb Staff Position (Fsp) 157-E, Determining Whether A Market Is Not Active And A Transaction Is Not Distressed., American Institute Of Certified Public Accountants. Private Companies Practice Section. Technical Issues Committee, Stephen Bodine Apr 2009

Comment Letter To Fasb, Re: Fasb Staff Position (Fsp) 157-E, Determining Whether A Market Is Not Active And A Transaction Is Not Distressed., American Institute Of Certified Public Accountants. Private Companies Practice Section. Technical Issues Committee, Stephen Bodine

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letter To Fasb, Re: March 17, 2009, Proposed Fasb Staff Position (Fsp) Fas 115-A, Fas 124-A, And Eitf 99-20-B, Recognition And Presentation Of Other-Than-Temporary Impairments., American Institute Of Certified Public Accountants. Private Companies Practice Section. Technical Issues Committee Apr 2009

Comment Letter To Fasb, Re: March 17, 2009, Proposed Fasb Staff Position (Fsp) Fas 115-A, Fas 124-A, And Eitf 99-20-B, Recognition And Presentation Of Other-Than-Temporary Impairments., American Institute Of Certified Public Accountants. Private Companies Practice Section. Technical Issues Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letter On Fasb's Proposed Staff Positions (1) Fsp Fas 115-A, Fas 124-A, And Eitf 99-20-B, Recognition And Presentation Of Other-Than-Temporary Impairments, And (2) Fsp Fas 157-E, Determining Whether A Market Is Not Active And A Transaction Is Not Distressed., American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, Jay D. Hanson Apr 2009

Comment Letter On Fasb's Proposed Staff Positions (1) Fsp Fas 115-A, Fas 124-A, And Eitf 99-20-B, Recognition And Presentation Of Other-Than-Temporary Impairments, And (2) Fsp Fas 157-E, Determining Whether A Market Is Not Active And A Transaction Is Not Distressed., American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, Jay D. Hanson

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


The Rationale For Mergers & Acquisitions In The U.S. Wireless Industry, Eric Pereira Apr 2009

The Rationale For Mergers & Acquisitions In The U.S. Wireless Industry, Eric Pereira

Honors College Theses

The mergers between AT&T and Cingular, Sprint and Nextel, and Verizon and Alltel telecommunication companies have become the most fascinating transactions in the wireless industry. This paper provides a detailed summary of the two companies in each merger as separate entities before the merger, the actions they took while completing the merger, and the new look and strategies they put into place after the merger. The thesis provides a thorough view of how AT&T, Sprint Nextel, and Verizon successfully completed their merger plans and how they gained nationwide consumer satisfaction. The reader will examine the problems within the companies such …


Sending Talent Instead Of Money, Emily C. Plauche’ Apr 2009

Sending Talent Instead Of Money, Emily C. Plauche’

Honors Capstones

No abstract provided.


An Analysis Of Society’S Reaction To Whistleblowing From The 1920s – 1990s, Rachel Elizabeth Scott Apr 2009

An Analysis Of Society’S Reaction To Whistleblowing From The 1920s – 1990s, Rachel Elizabeth Scott

Honors Capstones

No abstract provided.


Applying Sarbanes-Oxley Principles To Colleges And Universities, Sean L. Goins, Don E. Giacomino, Michael D. Akers Apr 2009

Applying Sarbanes-Oxley Principles To Colleges And Universities, Sean L. Goins, Don E. Giacomino, Michael D. Akers

Accounting Faculty Research and Publications

In the wake of the financial scandals that have occurred in the corporate sector, the public is demanding more accountability not only from corporations but also from nonprofit organizations such as universities. Institutions can enhance corporate governance by implementing some of the principles and procedures the Sarbanes-Oxley Act of 2002 (SOX) have mandated for public companies. Because public accounting firms audit universities, the firms can provide a valuable service to such clients by recommending ways in which universities can implement SOX practices that are appropriate and applicable. Although SOX does not currently apply to colleges and universities, it has created …


Generally Accepted Privacy Principles, Cpa/Ca Practitioner Version, March 13, 2009, Comments Are Requested By June 1, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, March 13, Aicpa/Cica Privacy Task Force Mar 2009

Generally Accepted Privacy Principles, Cpa/Ca Practitioner Version, March 13, 2009, Comments Are Requested By June 1, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, March 13, Aicpa/Cica Privacy Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


The Regulatory Response To Madoff, Anita Krug Mar 2009

The Regulatory Response To Madoff, Anita Krug

All Faculty Scholarship

This white paper evaluates investor protection mechanisms in the securities regulatory regime at the time the Madoff fraud was exposed. It considers whether the post-Madoff call for additional regulation of hedge funds and/or their managers - and/or their respective activities - was warranted.


Cpa Client Bulletin, March 2009, American Institute Of Certified Public Accountants (Aicpa) Mar 2009

Cpa Client Bulletin, March 2009, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cue Usage In Financial Statement Fraud Risk Assessments: Effects Of Technical Knowledge And Decision Aid Use, Jean Lin Seow Mar 2009

Cue Usage In Financial Statement Fraud Risk Assessments: Effects Of Technical Knowledge And Decision Aid Use, Jean Lin Seow

Research Collection School Of Accountancy

This paper investigates the effects of technical knowledge and decision aid use on financial statement fraud risk assessments made by directors and students. More extreme fraud risk assessments are made when participants identify and process larger (smaller) numbers of diagnostic (non-diagnostic) factors, with technical knowledge driving diagnostic factor identification. Significant decision aid-technical knowledge effects are also found; decision aid use has a detrimental effect on high-knowledge directors while improving performance in inexperienced, low-knowledge students. These results suggest that although decision aids can afford gains in performance in inexperienced users, they can have unintended and/or paradoxical behavioural effects on experienced users.


Reduced Income Can Translate Into Larger Tax Deductions And Credits, James Trebby Mar 2009

Reduced Income Can Translate Into Larger Tax Deductions And Credits, James Trebby

Accounting Faculty Research and Publications

No abstract provided.


The Impact Of The Options Backdating Scandal On Shareholders, Gennaro Bernile, Gregg Jarrell Mar 2009

The Impact Of The Options Backdating Scandal On Shareholders, Gennaro Bernile, Gregg Jarrell

Research Collection Lee Kong Chian School Of Business

The revelation that scores of firms engaged in the illegal manipulation of stock options’ grant dates (i.e. “backdating”) captured much public attention. The evidence indicates that the consequences stemming from management misconduct and misrepresentation are of first-order importance in this context as shareholders of firms accused of backdating experience large negative, statistically significant abnormal returns. Furthermore, shareholders’ losses are directly related to firms’ likely culpability and the magnitude of the resulting restatements, despite the limited cash flow implications. And, tellingly, the losses are attenuated when tainted management of less successful firms is more likely to be replaced and relatively many …


Proposed Trust Services Principles, Criteria, And Illustrations, February 23, 2009, Commented Are Requested By April 8, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, February 23, American Institute Of Certified Public Accountants. Assurance Services Executive Committee Feb 2009

Proposed Trust Services Principles, Criteria, And Illustrations, February 23, 2009, Commented Are Requested By April 8, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, February 23, American Institute Of Certified Public Accountants. Assurance Services Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards, Audit Sampling (Redrafted), February 23, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board Feb 2009

Comment Letters On Proposed Statement On Auditing Standards, Audit Sampling (Redrafted), February 23, 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, Audit Sampling (Redrafted), February 23, 2009, Comments Are Requested By May 29, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, February 23, American Institute Of Certified Public Accountants. Auditing Standards Board Feb 2009

Proposed Statement On Auditing Standards, Audit Sampling (Redrafted), February 23, 2009, Comments Are Requested By May 29, 2009; Exposure Draft (American Institute Of Certified Public Accountants), 2009, February 23, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.