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Articles 9931 - 9960 of 40108
Full-Text Articles in Accounting
James, George D., 1871-1940 (Sc 1770), Manuscripts & Folklife Archives
James, George D., 1871-1940 (Sc 1770), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 1770. Account book of George D. James's grocery store in Brownsville, Edmonson County, Kentucky, 1914-1929, and copy of first bill he received when he opened the store in 1913.
Attn: Proposed Regulation On 401(K) Plan Investment Advice, Ian A. Mackay, Teighlor S. March, American Institute Of Certified Public Accountants (Aicpa)
Attn: Proposed Regulation On 401(K) Plan Investment Advice, Ian A. Mackay, Teighlor S. March, American Institute Of Certified Public Accountants (Aicpa)
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Money Largely Accounts For Increased Unemployment During Stagflation, Shows A Recent Study, Knowledge@Smu
Money Largely Accounts For Increased Unemployment During Stagflation, Shows A Recent Study, Knowledge@Smu
Knowledge@SMU
Is there a relation between money, measured by inflation or interest rates, and unemployment? According to Aleksander Berensten, Guido Menzio and Randall Wright -- co-authors of a recent paper on “Inflation and Unemployment in the Long Run” -- there is a strong positive relation. Wright, who is professor of economics at Wharton, presented a seminar based on their paper at the Singapore Management University’s School of Economics.
Academy Of Accounting Historians, 1973-2008-2023, Richard G.J. Vangermeersch
Academy Of Accounting Historians, 1973-2008-2023, Richard G.J. Vangermeersch
Accounting Historians Notebook
No abstract provided.
Academy Of Accounting Historians Business Meeting Minutes, August 3, 2008 Held At 2008 Annual Meeting Of The American Accounting Association, At The Hilton Anaheim, Anaheim, California, Stephanie D. Moussalli
Academy Of Accounting Historians Business Meeting Minutes, August 3, 2008 Held At 2008 Annual Meeting Of The American Accounting Association, At The Hilton Anaheim, Anaheim, California, Stephanie D. Moussalli
Accounting Historians Notebook
No abstract provided.
Accounting History; Call For Research Proposals: The First Accounting History International Emerging Scholars' Colloquium; Sixth International Conference: Accounting And The State, Wellington, New Zealand 18-20 August 2010; Call For Papers: The Evolution Of Accounting As A Global Profession: State Relationships, Service Scope, Client Mix, Practitioner Origins, Qualifying Prerequisites And Professional Ethos; Call For Papers: Histories Of Accounting Research, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Ole Miss Accountant – Fall 2008, University Of Mississippi. School Of Accountancy
Ole Miss Accountant – Fall 2008, University Of Mississippi. School Of Accountancy
Ole Miss Accountant
Cover story: Nothing ‘Minor’ About It
Accounting Historians Notebook, 2008, Vol. 31, No. 2 (October) [Whole Issue]
Accounting Historians Notebook, 2008, Vol. 31, No. 2 (October) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Cpa Client Bulletin, October 2008, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, October 2008, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Tax Letter, October/November/December 2008, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, October/November/December 2008, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Sox Section 404 Material Weaknesses Related To Revenue Recognition, Dana R. Hermanson, Daniel M. Ivan, Susan H. Iva
Sox Section 404 Material Weaknesses Related To Revenue Recognition, Dana R. Hermanson, Daniel M. Ivan, Susan H. Iva
Faculty Articles
The article analyzes disclosures of material weaknesses in internal control after the implementation of U.S. Sarbanes-Oxley Act of 2002 (SOX) 404 and summarizes the efforts of firms to remediate such material weaknesses. According to SOX section 404, management must issue a report on the effectiveness of the internal control of the firm over financial reporting. It notes that a report must be issued by the external auditor expressing an opinion on the effectiveness of internal control over financial reporting.
Engineering Value Into Enterprise Risk Management; Six Sigma Techniques Can Improve The Quality Of Erm Processes And Enable Organizations To Manage Risks More Successfully, Sridhar Ramamoorti, Marcia Weidenmier Watson, Mark Zabel
Engineering Value Into Enterprise Risk Management; Six Sigma Techniques Can Improve The Quality Of Erm Processes And Enable Organizations To Manage Risks More Successfully, Sridhar Ramamoorti, Marcia Weidenmier Watson, Mark Zabel
Accounting Faculty Publications
Organizations should not only recognize and minimize traditional downside risks, but also embrace upside risks, or opportunities, as a strategy for success. According to a 2005 survey by management consulting firm Booz Allen, 87 percent of the market value lost by large companies with market capitalizations over US $1 billion was the result of strategic and operational blunders. Compliance failure, typically the focus of downside risk, destroyed only 13 percent of market value during the five-year study. Faced with this counter-intuitive finding, companies may wish to pursue a more balanced and positive approach to risk management. Enterprise risk management (ERM) …
Audit Profile: The Auditor-General's Office Of Singapore, Soo Ping Lim
Audit Profile: The Auditor-General's Office Of Singapore, Soo Ping Lim
Research Collection School Of Accountancy
No abstract provided.
Making Sense Of Fair-Value Accounting, Chu Yeong Lim, Tong Kin Andrew Lee
Making Sense Of Fair-Value Accounting, Chu Yeong Lim, Tong Kin Andrew Lee
Research Collection School Of Accountancy
No abstract provided.
Manning, Allen, 1864-1950 (Sc 1762), Manuscripts & Folklife Archives
Manning, Allen, 1864-1950 (Sc 1762), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 1762. Journal of farm work done by Allen Manning and his co-workers for Mrs. Underwood of Warren County, Kentucky. He makes note of the weather and its effect on the crops.
The Effects Of Reputation Threat And Whistle-Blowing Report Source On Chief Audit Executives' Investigation Decisions, Cynthia Guthrie
The Effects Of Reputation Threat And Whistle-Blowing Report Source On Chief Audit Executives' Investigation Decisions, Cynthia Guthrie
Theses and Dissertations
This study examines the effects of reputation threats and anonymous whistle-blowing channels on Chief Audit Executives’ (CAEs) decisions to investigate whistle-blowing allegations. Participants were 94 CAEs and Deputy CAEs from publicly traded companies in the eastern half of the United States. Participants received whistle-blowing reports from either an anonymous or a non-anonymous source. In the high reputation threat condition the whistle-blowing report alleged that the wrongdoing was perpetrated by the exploitation of substantial weaknesses in internal controls that had been previously evaluated by external auditors and the internal audit function. The report in the lower threat condition alleged that the …
The Performance Effects Of Latent Factors On Assimilation Of Commercial Open-Source Erp Software On Small-Medium Enterprises, Sandra Cereola
The Performance Effects Of Latent Factors On Assimilation Of Commercial Open-Source Erp Software On Small-Medium Enterprises, Sandra Cereola
Theses and Dissertations
This study tests a theoretical model developed to investigate the impact of assimilation of commercial open source enterprise resource planning software (COSES) in small and medium sized enterprises (SMEs). Specifically, the model explains how the top management team’s (TMT’s) information technology (IT) knowledge and experience impact both assimilation and firm performance. The hypotheses were tested using survey data from SMEs that have implemented COSES. Results from structural equation modeling suggest that SMEs benefit, through higher levels of assimilation and performance, from adopting innovative enterprise resource planning (ERP) systems such as COSES when they have a TMT that has experience with …
Aicpa Comment Letter On Iascf Review Of The Constitution: Public Accountability And The Composition Of The Iasb Proposals For Change., Randy G. Fletchall, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Comment Letter On Iascf Review Of The Constitution: Public Accountability And The Composition Of The Iasb Proposals For Change., Randy G. Fletchall, American Institute Of Certified Public Accountants (Aicpa)
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Quantifying Audit Quality: A Proposal Inspired By Recent Initiatives, Mary Ellen Oliverio, Bernard H. Newman
Quantifying Audit Quality: A Proposal Inspired By Recent Initiatives, Mary Ellen Oliverio, Bernard H. Newman
Faculty Working Papers and Articles
Audit quality has gained intensive attention since the cascade of audit failures in the concluding years of the last century and the first few years of our new century. The Sarbanes-Oxley Act of 2002 [hereafter identified as the Act] introduced a new oversight strategy to enhance the quality of audits. To assure the performance of quality audits, the PCAOB was charged with responsibility for inspecting registered public accounting firms that perform financial audits for publicly-owned companies in the United States. To date, however, this process has not resulted in measurement of audit quality. Since 2002, there have been two additional …
Deficiencies Noted In Pcaob Inspections: Implications For Auditing Instruction, Bernard H. Newman, Mary Ellen Oliverio
Deficiencies Noted In Pcaob Inspections: Implications For Auditing Instruction, Bernard H. Newman, Mary Ellen Oliverio
Faculty Working Papers and Articles
The Public Company Accounting Oversight Board (PCAOB) has responsibility for monitoring public accounting firms that provide audits for publicly owned companies. Among the duties assigned to the PCAOB was “conducting inspections of registered public accounting firms.” A strategy for such inspections was developed that includes reporting deficiencies judged to be significant for supporting conclusions made. This paper presents a content analysis of deficiencies disclosed in the nine inspections (during three years) of three accounting firms, along with the largest four firms, that are inspected each year. Also discussed are the general implications for auditing teaching in colleges/universities and in continuing …
Academic Curriculum Audit: Campus Report, Morehead State University. Academic Affairs Office.
Academic Curriculum Audit: Campus Report, Morehead State University. Academic Affairs Office.
Morehead State University Audit Reports
A 2008 report published by the Division of Academic Affairs titled Academic Curriculum Audit Report.
Digital Storytelling Engages Tech-Savvy Accounting Students, Knowledge@Smu
Digital Storytelling Engages Tech-Savvy Accounting Students, Knowledge@Smu
Knowledge@SMU
Singapore has ambitions to become a global hub for `digital economy’ services. In September 2008, Singapore’s National Library Board, National Book Development Council and The Arts House are hosting the inaugural Asian Digital Storytelling Congress, Beyond Words 2008. Themin Suwardy, accountancy professor and associate dean at Singapore Management University, is one of the key speakers at the congress. His topic: Academic Learning through Digital Storytelling.
Cpa Client Bulletin, September 2008, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, September 2008, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Planner, Volume 23, Number 5, September-October 2008, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 23, Number 5, September-October 2008, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Positive And Negative Information Transfers From Management Forecasts, Yongtae Kim, Michael Lacina, Myung Seok Park
Positive And Negative Information Transfers From Management Forecasts, Yongtae Kim, Michael Lacina, Myung Seok Park
Accounting
We examine positive and negative information transfers associated with management earnings and revenue forecasts. Positive information transfers are due to industry commonalities whereas negative information transfers are caused by competitive shifts. We argue that positive and negative intra-industry information transfers offset each other and lead to an overall finding of no information transfers even though they exist. We also conjecture that the type of information transfers from the same management forecast can be positive or negative based on the characteristics of the information receiver. We hypothesize positive information transfers to non-rival firms and negative information transfers to rivals. Consistent with …
Analyst Coverage And The Cost Of Raising Equity Capital: Evidence From Underpricing Of Seasoned Equity Offerings, Robert M. Bowen, Xia Chen, Qiang Cheng
Analyst Coverage And The Cost Of Raising Equity Capital: Evidence From Underpricing Of Seasoned Equity Offerings, Robert M. Bowen, Xia Chen, Qiang Cheng
Research Collection School Of Accountancy
Theorists have long recognized that information asymmetry among investors adversely affects the cost of raising equity capital (e.g., Diamond and Verrecchia 1991). When there is information asymmetry, relatively uninformed investors are reluctant to trade because of higher potential loss from transacting with informed investors (e.g., Glosten and Milgrom 1985; Kyle 1985). To trade, uninformed investors demand compensation for the risks of trading with informed investors (O’Hara 2003). In the case of issuing new equity, firms must issue shares at a discount to overcome the reluctance of uninformed investors. Such discounting leads to smaller proceeds to the firm and a higher …
Individual Taxation Report, Annette M. Nellen, E. Cook, D. Neuschwander, S. Q. Covington, J. Horn, M. Musacchio, J. Walloch
Individual Taxation Report, Annette M. Nellen, E. Cook, D. Neuschwander, S. Q. Covington, J. Horn, M. Musacchio, J. Walloch
Faculty Publications
Recent developments affecting taxation of individuals, including legislation, regulations, and IRS guidance, are presented in Code section order.
Earnings Restatements, Changes In Ceo Compensation, And Firm Performance, Qiang Cheng, David Farber
Earnings Restatements, Changes In Ceo Compensation, And Firm Performance, Qiang Cheng, David Farber
Research Collection School Of Accountancy
Prior research finds that earnings restatements are linked to CEOs' excessive option-based compensation and equity holdings. In this paper, we investigate whether firms that experience earnings restatements recontract with their CEOs to reduce their option-based compensation and if so, whether this leads to improved firm performance. Based on 289 restatement firms over the period 1997–2001, we find that the proportion of CEOs' compensation in the form of options declines significantly in the two years following the restatement. Furthermore, we document that this reduction is accompanied by a decrease in the riskiness of investments, as reflected in lower stock return volatility …
Accounting Hall Of Fame: Walter P. Schuetze, Remarks, Citation And Response, Anaheim, California, August 4, 2008, American Accounting Association, The Ohio State University
Accounting Hall Of Fame: Walter P. Schuetze, Remarks, Citation And Response, Anaheim, California, August 4, 2008, American Accounting Association, The Ohio State University
Accounting Hall of Fame Brochures
No abstract provided.
Accounting Hall Of Fame: Anthony G. Hopwood, Remarks, Citation And Response, Anaheim, California, August 4, 2008, American Accounting Assoication, The Ohio State University
Accounting Hall Of Fame: Anthony G. Hopwood, Remarks, Citation And Response, Anaheim, California, August 4, 2008, American Accounting Assoication, The Ohio State University
Accounting Hall of Fame Brochures
No abstract provided.