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Articles 9841 - 9870 of 40108
Full-Text Articles in Accounting
Current Economic Instability: Accounting And Auditing Considerations - 2009; Audit Risk Alerts, American Institute Of Certified Public Accountants
Current Economic Instability: Accounting And Auditing Considerations - 2009; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Real Estate And Construction Industry Developments - 2009; Audit Risk Alerts, American Institute Of Certified Public Accountants
Real Estate And Construction Industry Developments - 2009; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State And Local Governmental Developments - 2009; Audit Risk Alerts, American Institute Of Certified Public Accountants
State And Local Governmental Developments - 2009; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Entities - Accounting Issues And Risks - 2009; Financial Reporting Alert, American Institute Of Certified Public Accountants
Not-For-Profit Entities - Accounting Issues And Risks - 2009; Financial Reporting Alert, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements : Health And Welfare Benefit Plans, April 2009 Edition, American Institute Of Certified Public Accountants
Checklists And Illustrative Financial Statements : Health And Welfare Benefit Plans, April 2009 Edition, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements : Defined Contribution Pension Plans, April 2009, American Institute Of Certified Public Accountants
Checklists And Illustrative Financial Statements : Defined Contribution Pension Plans, April 2009, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Insurance Industry Developments - 2009; Audit Risk Alerts, American Institute Of Certified Public Accountants
Insurance Industry Developments - 2009; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklist Supplement And Illustrative Financial Statements, Real Estate Ventures And Construction Contractors, September 2009, American Institute Of Certified Public Accountants
Checklist Supplement And Illustrative Financial Statements, Real Estate Ventures And Construction Contractors, September 2009, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Defining The International Accounting Standard Board's Governance Network, Patricia A. Rossman
Defining The International Accounting Standard Board's Governance Network, Patricia A. Rossman
Walden Dissertations and Doctoral Studies
There is little empirical research identifying the structural forces influencing the International Accounting Standards Board (IASB). The purpose of this study was to analyze the structural forces underlying international accounting regulation to contribute insights useable by the public, politicians, and scholars to conceptualize the processes of international accounting regulation. Based on stakeholder theory, legitimacy theory, and social network theory it was posited that this network is rationally created to serve certain stakeholder groups in the face of divergent stakeholder interests. The research questions for this study addressed the organizations which constituted the IASB's governance network, the professional and geographic perspectives …
The Joint Impact Of Brand Value And Advertising On Corporate Financial Performance And On Stock Return: A Case Study Of The Computer Industry, Alladin O. Ukiwe
The Joint Impact Of Brand Value And Advertising On Corporate Financial Performance And On Stock Return: A Case Study Of The Computer Industry, Alladin O. Ukiwe
Walden Dissertations and Doctoral Studies
Firm's advertising and marketing expenditures do not always translate to measurable financial returns. Understanding brand value appropriation and financial consequences of advertising is important for more focused investments in branding and marketing. This quantitative study sought to understand the joint effects of advertising expenditure and brand value (BV) on firms return on assets (ROA) and on stock return (SR) in the computer industry. The theoretical framework of the study was the resource-based view theory that proposes that the intangible assets of a corporation have a direct relationship to its ability to sustain its competitive advantage. The key research question involved …
The Functional Specification Of The Wageexperience Relationship And Male Wage Inequality In The Philippines: A Decomposition Analysis, Lawrence B. Dacuycuy
The Functional Specification Of The Wageexperience Relationship And Male Wage Inequality In The Philippines: A Decomposition Analysis, Lawrence B. Dacuycuy
DLSU Business & Economics Review
This study analyzed the factors that have contributed to the increase in wage inequality among male workers in the Philippines. Using the Fields (2003) framework as a decomposition platform, the validity of the usual parametric specification of the wage-experience relationship to ascertain the effects of functional misspecification on wage decomposition estimates was investigated. The study found that the quadratic specification of the nonlinear relationship is inadequate, thereby favoring the use of the semiparametric partially linear model, which does not impose any functional assumption on the said relationship.
An Evaluation Of Financial And Non-Financial Environmental Disclosures Of Ten Publicly-Listed Mining Companies In The Philippines, Nimpha M. Aquino
An Evaluation Of Financial And Non-Financial Environmental Disclosures Of Ten Publicly-Listed Mining Companies In The Philippines, Nimpha M. Aquino
DLSU Business & Economics Review
This study determined the environmental disclosure practices of 10 mining companies in the Philippines by examining the nature and extent of disclosures in the financial and non-financial sections of their 2006 corporate annual reports. It was found out that there was no uniformity in the environmental disclosures of the 10 mining companies. It was also discovered that there was no existing environmental reporting standards as far as environmental disclosure is concerned. The study provided recommendations to the standard-setting council to improve the firms’ environmental disclosure compliance with a discussion regarding the benefits these recommendations might offer.
Stock Diversification And Integer Programming, Emilina R. Sarreal
Stock Diversification And Integer Programming, Emilina R. Sarreal
DLSU Business & Economics Review
This study shows how investors can maximize returns by preparing and monitoring their own stock portfolio by using an integer programming model with an algorithm that can be computed in spreadsheet and linear programming software. Further, the study emphasizes the importance of diversifying stockholdings to reap optimal returns and minimum volatility/risk. It also suggests employing behavioral portfolio theory where goals/aspirations of investors are combined with their reward-to-volatility profile.
Risk Management In The Indian Petrochemical Industry (With Special Reference To Haldia Petrochemicals Ltd.), Tamma K. Reddy, Subhayan Basu
Risk Management In The Indian Petrochemical Industry (With Special Reference To Haldia Petrochemicals Ltd.), Tamma K. Reddy, Subhayan Basu
DLSU Business & Economics Review
This study focuses on the identification and acceptance or offsetting of the risks threatening the profitability and existence of any petrochemical organization. It deals with the foreign exchange risk management policy of Haldia Petrochemicals Ltd. and how it could be implemented in the risk minimization or the profit maximization of the company. It applies theories about risks and offers insights and recommendations to the company regarding their management of risk exposures.
Exchange Rate Pass-Through For Selected Southeast Asian Countries, Stephanie L. Chan
Exchange Rate Pass-Through For Selected Southeast Asian Countries, Stephanie L. Chan
DLSU Business & Economics Review
Long- and short-run exchange rate pass-through coefficients were estimated for Malaysia, Indonesia, Thailand, and the Philippines using a simple model based on absolute purchasing power parity. Results were lower than 0.30 for all four countries. Cointegration tests confirmed the existence of a long-run relationship between CPI, GDP, exchange rate, and the U.S. PPI for the countries studied. However, the post-estimation tests showed that a more comprehensive model may need to be developed. The low coefficients reflect the success of the countries in stabilizing their inflation levels, though implying that exchange rate interventions may be less effective in restoring trade balance.
Aicpa Annual Report 2008-09; Aicpa Forward, American Institute Of Certified Public Accountants
Aicpa Annual Report 2008-09; Aicpa Forward, American Institute Of Certified Public Accountants
AICPA Annual Reports
No abstract provided.
Aicpa Annual Report, 2009-10, My Aicpa Is..., American Institute Of Certified Public Accountants (Aicpa)
Aicpa Annual Report, 2009-10, My Aicpa Is..., American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Exploring The Use Of Exchange Market Pressure And Rmu Deviation Indicator For Early Warning System (Ews) In The Asean+3 Region, Marvin Raymond F. Castell, Lawrence B. Dacuycuy
Exploring The Use Of Exchange Market Pressure And Rmu Deviation Indicator For Early Warning System (Ews) In The Asean+3 Region, Marvin Raymond F. Castell, Lawrence B. Dacuycuy
DLSU Business & Economics Review
Although macroeconomic and financial surveillance mechanisms have been in place both at the global level and at the Asia regional level, the results of the empirical analysis provide some evidence that a regional monetary unit (RMU) can be used to supplement existing surveillance tools for improved crisis detection and prevention. In particular, this study showed that the RMU may be useful as a tool for macroeconomic consultation.
An Excerpt From The Sec Commissioned Report: A Balance Sheet Disclosure Compliance Check Of Ten Publicly-Listed Companies, Ma. Gina T. Manaligod
An Excerpt From The Sec Commissioned Report: A Balance Sheet Disclosure Compliance Check Of Ten Publicly-Listed Companies, Ma. Gina T. Manaligod
DLSU Business & Economics Review
This study is an excerpt of a SEC-commissioned report. It investigated the extent of compliance of 10 publicly-listed finance companies with regard to the provisions of relevant PFRS/PAS on balance sheet disclosure requirements. This was accomplished by examining the balance sheet and the related note disclosures of the 10 companies. It was found the all 10 companies had deficiencies in their balance sheet disclosures. It can be implied from this study that deficiencies in disclosure requirements stem from the standards themselves. Recommendations for the improvement of disclosure compliance were provided.
Chinese Gaap And Ifrs: An Analysis Of The Convergence Process, Songlan Peng, Joyce Van Der Van Der Laan Smith
Chinese Gaap And Ifrs: An Analysis Of The Convergence Process, Songlan Peng, Joyce Van Der Van Der Laan Smith
Accounting Faculty Publications
In this study, we examine the process of convergence through a longitudinal analysis (1992–2006) of the convergence of Chinese GAAP with IFRS from the perspective of process theory. We find that significant steps toward convergence occurred through the issuance of four successive Chinese GAAPs: 1992, 1998, 2001, and 2006. Convergence occurred both through the direct import of standards from IFRS and progressive changes to Chinese GAAP. Direct import was observed for items either reflective of traditional Chinese accounting practice or ones that addressed situations not considered or not relevant under the pre- vious accounting model. Progressive changes to Chinese GAAP …
International Perception Of Corruption, Bina Menon, Michael D. Akers
International Perception Of Corruption, Bina Menon, Michael D. Akers
Accounting Faculty Research and Publications
The discussion of corruption and bribery in most auditing textbooks focuses only on the Foreign Corrupt Practices Act which is an amendment to the Securities Exchange Act of 1934. As the US moves toward the implementation of International Financial Reporting Standards (IFRS) and international auditing standards, an understanding of international legislation pertaining to corruption and the perception of corruption in specific countries are important. This paper provides an overview of the Foreign Corrupt Practices Act (FCPA) and the Organization for Economic Co-operation and Development (OECD) Anti-bribery Convention. While prior literature has discussed the impact of both the FCPA and OECD …
Trading In Co2 Credits: Tax Issues To Consider, Maureen Mascha, J. William Harden, James Trebby
Trading In Co2 Credits: Tax Issues To Consider, Maureen Mascha, J. William Harden, James Trebby
Accounting Faculty Research and Publications
The issue of limiting carbon emissions has recently commanded international attention. Starting with the 1997 Kyoto Protocol, world markets have begun to coalesce around the notion that carbon dioxide (CO2) emissions should be controlled or capped. There are three generally accepted methods for limiting the emission of CO2: 1) a carbon tax that charges producers a fee for emissions that exceed a prespecified amount; 2) an auction, in which organizations bid on credits that are then used to offset the amount of actual CO2 emitted; and 3) a “cap and trade” system.
An Empirical Examination Of Whistleblowing Policies And Mechanisms At Universities, Michael D. Akers, Tim V. Eaton
An Empirical Examination Of Whistleblowing Policies And Mechanisms At Universities, Michael D. Akers, Tim V. Eaton
Accounting Faculty Research and Publications
This study empirically examines the implementation of whistleblowing policies and mechanisms at universities.
Understanding The Antecedents And Consequences Of Sales And Use Tax Policy: Evidence From Three Studies, Amy Hageman
Understanding The Antecedents And Consequences Of Sales And Use Tax Policy: Evidence From Three Studies, Amy Hageman
Electronic Theses and Dissertations
This dissertation consists of three separate but interrelated studies examining the antecedents and consequences of sales and use tax (SUT) policy. The first study investigates whether elements of the SUT system influence elements of economic development, and tests whether SUT rates and/or bases influence state-aggregated levels of capital expenditures and employment within the manufacturing sector from 1983-2006. Results indicate that elements of the tax base (i.e., SUT exemptions) affect these indicators of economic development, but the same relationship was not seen for SUT rates. The second study examines individual taxpayer compliance across different tax settings (i.e., the state use tax …
Building A Business: Baker & Associates Cpa, Heath Baker
Building A Business: Baker & Associates Cpa, Heath Baker
Honors Program Theses
Baker & Associates CPA is a start-up accounting firm that will offer traditional accounting services and business consulting. Located in Orange City, Iowa, Baker & Associates CPA will provide tax, audit, bookkeeping, payroll, business consulting, and financial planning services. Because of the owner, Heath Baker's, tax experience and the local market's demand for tax services, Baker & Associates CPA's core service will be tax. Baker & Associates CPA will be entering a fragmented industry that is in the growth stage. It has low barriers to entry, competes primarily on quality of service, and has fairly constant demand. By providing value …
2009 Trends In The Supply Of Accounting Graduates And The Demand For Public Accountants, Dennis R. Reigle, Heather L. Bunning, Scott Moore, Tarp Worldwide
2009 Trends In The Supply Of Accounting Graduates And The Demand For Public Accountants, Dennis R. Reigle, Heather L. Bunning, Scott Moore, Tarp Worldwide
AICPA Annual Reports
No abstract provided.
Asking Tougher Questions In Tough Times, Irving Low, Claudia Eio, See Liang Foo, Yang Hoong Pang, Kwong Sin Leong, John Joseph Williams
Asking Tougher Questions In Tough Times, Irving Low, Claudia Eio, See Liang Foo, Yang Hoong Pang, Kwong Sin Leong, John Joseph Williams
Research Collection School Of Accountancy
The recent wave of corporate governance disasters globally raises many eyebrows and burning questions whether audit committees (ACs) are doing the right things to effectively discharge their roles and responsibilities. To further test the integrity and reputation of the Singapore market as a listing gateway for foreign companies in turbulent times like these, the headlines are also reporting a spate of suspected and actual corporate fraud and scandals involving China-based, Singapore listed companies (commonly referred to as “S-chips”). Many angry investors and the public question whether ACs and independent directors are doing their jobs.
A Review Of Academic Literature On Internal Control Reporting Under Sox, Arnold Schneider, Audrey A. Gramling, Dana R. Hermanson, Zhongxia Shelly Ye
A Review Of Academic Literature On Internal Control Reporting Under Sox, Arnold Schneider, Audrey A. Gramling, Dana R. Hermanson, Zhongxia Shelly Ye
Faculty Articles
Section 404 of the Sarbanes-Oxley Act of 2002 (SOX) mandates reporting on the effectiveness of internal control over financial reporting (ICFR) by public company management and auditors. Such reporting began for fiscal years ended Nov 15, 2004 for accelerated filers and is scheduled to be fully implemented for non-accelerated filers in mid-2010. Section 404(a) of SOX requires public company management to include an assessment of the effectiveness of the company's ICFR in its annual internal control report, and Section 404(b) requires attestation by the company's auditor. The authors review the literature on internal control reporting under both Sections 302 and …
Guide To Fraud In Governmental And Not-For-Profit Environment, Lynda M. Dennis
Guide To Fraud In Governmental And Not-For-Profit Environment, Lynda M. Dennis
Guides, Handbooks and Manuals
No abstract provided.
Ifrs Digest : What U.S. Practitioners And Entities Need To Know Now, Donna L. Street, Belverd E. Needles
Ifrs Digest : What U.S. Practitioners And Entities Need To Know Now, Donna L. Street, Belverd E. Needles
Guides, Handbooks and Manuals
No abstract provided.