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Articles 9991 - 10020 of 40108
Full-Text Articles in Accounting
Aicpa Technical Practice Aids, As Of June 1, 2008, Volume 2, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Technical Practice Aids, As Of June 1, 2008, Volume 2, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Technical Practice Aids, As Of June 1, 2008, Volume 1, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Technical Practice Aids, As Of June 1, 2008, Volume 1, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Professional Standards: Code Of Professional Conduct And Bylaws, As Of June 1, 2008, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Professional Standards: Code Of Professional Conduct And Bylaws, As Of June 1, 2008, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Audit Partner Tenure, Audit Firm Tenure, And Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?, Chih-Ying Chen, Chan-Jane Lin, Yu-Chen Lin
Audit Partner Tenure, Audit Firm Tenure, And Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?, Chih-Ying Chen, Chan-Jane Lin, Yu-Chen Lin
Research Collection School Of Accountancy
Mandatory audit partner relation has been adopted in some countries while audit firm rotation is still being debated in many places. Most of the extant research on the relation between auditor tenure and earnings quality provides evidence at the audit firm level. However, since audit firm tenure is correlated with partner tenure and audit firm rotation is more costly than partner rotation, it is important to know whether earnings quality is related to audit firm tenure, partner tenure, or both. We investigate this issue using a sample of Taiwanese companies for which the audit report must be signed by two …
Do Family Firms Provide More Or Less Voluntary Disclosure?, Xia Chen, Shuping Chen, Qiang Cheng
Do Family Firms Provide More Or Less Voluntary Disclosure?, Xia Chen, Shuping Chen, Qiang Cheng
Research Collection School Of Accountancy
We examine the voluntary disclosure practices of family firms. We find that, compared to nonfamily firms, family firms provide fewer earnings forecasts and conference calls, but more earnings warnings. Whereas the former is consistent with family owners having a longer investment horizon, better monitoring of management, and lower information asymmetry between owners and managers, the higher likelihood of earnings warnings is consistent with family owners having greater litigation and reputation cost concerns. We also document that family ownership dominates nonfamily insider ownership and concentrated institutional ownership in explaining the likelihood of voluntary disclosure. Using alternative proxies for the founding family's …
Spring Meeting Of Council, May 18 - May 20, 2008, Volume 2, The Ritz-Carlton Amelia Island, Amelia Island, Florida, American Institute Of Certified Public Accountants (Aicpa)
Spring Meeting Of Council, May 18 - May 20, 2008, Volume 2, The Ritz-Carlton Amelia Island, Amelia Island, Florida, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Spring Meeting Of Council, May 18 - May 20, 2008, Volume 1, The Ritz-Carlton Amelia Island, Amelia Island, Florida, American Institute Of Certified Public Accountants (Aicpa)
Spring Meeting Of Council, May 18 - May 20, 2008, Volume 1, The Ritz-Carlton Amelia Island, Amelia Island, Florida, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Cpa Client Bulletin, May 2008, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, May 2008, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Planner, Volume 23, Number 3, May-June 2008, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 23, Number 3, May-June 2008, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Scaling The Costs Of 404 Testing To Fit The Needs Of Small Public Companies, Daniel Hallarin
Scaling The Costs Of 404 Testing To Fit The Needs Of Small Public Companies, Daniel Hallarin
Honors Scholar Theses
In July of 2002, the Sarbanes-Oxley Act was passed by Congress, including section 404 which requires the auditors to test and opine on the company's internal controls. Since that time there has been much debate about whether the intended benefits of increased investor confidence and financial statement transparency trump the unexpectedly high compliance costs, especially for public companies with market-caps less than $75 million. Before these companies begin complying in the upcoming year, interest groups are calling for the requirements to be 'scaled' to better fit the needs of these companies. While auditors already are expected to scale their audit …
Management Of An Accounting Practice Handbook, Volume 1. Developing An Accounting Practice, May 2008, American Institute Of Certified Public Accountants. Pcps Executive Committee
Management Of An Accounting Practice Handbook, Volume 1. Developing An Accounting Practice, May 2008, American Institute Of Certified Public Accountants. Pcps Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
Management Of An Accounting Practice Handbook, Volume 2. Administration, May 2008, American Institute Of Certified Public Accountants. Pcps Executive Committee
Management Of An Accounting Practice Handbook, Volume 2. Administration, May 2008, American Institute Of Certified Public Accountants. Pcps Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
Cpa Shortage, Alexis Hanson
Cpa Shortage, Alexis Hanson
Honors Scholar Theses
This report is on current issue of the shortage of Certified Public Accountants. It discusses the reasons for the shortage, such as the newest 150-hour requirement, as well as the increased need for accountants after Sarbanes-Oxley. Also, It discusses what companies are doing to get more people into the accounting profession and keep the people they have. There is also a Case Study on what Deloitte & Touche is doing to help their firm. This paper develops ideas and possible solutions to help accounting firms deal with and change the current shortage situation they are in.
Accounting For Athletics: A Balanced Scorecard Approach, Daniel D. Delaney
Accounting For Athletics: A Balanced Scorecard Approach, Daniel D. Delaney
Honors Scholar Theses
The Balanced Scorecard is a managerial accounting system designed for internal use in order to align four different facets of a business with its overall vision and strategy. It emphasizes that an organization should not be judged on financial performance alone, but also on a variety of non-financial metrics. Using the Balanced Scorecard, the Athletic Department at the University of Connecticut has been analyzed as to which metrics are the most important in terms of fulfilling their mission statement.
The Acceleration Of Stock Options In Anticipation Of Fas 123 (R), Kayleen St. John
The Acceleration Of Stock Options In Anticipation Of Fas 123 (R), Kayleen St. John
Honors Scholar Theses
The Financial Accounting Standards Board (FASB) mandated the expensing of stock options with FAS 123 (R). As of March 2006, 749 companies had accelerated the vesting of their employee stock options and avoided a reduction in their reported profits that otherwise would have occurred under the new standard. There are many different motives for the acceleration strategy, and the focus of this study is to determine whether shareholders viewed these motives as either positive or negative. A favorable return subsequent to an acceleration announcement would signify that shareholder's viewed management's motives as positive. An unfavorable return subsequent to an acceleration …
The Creation Of Wealth For Company Stakeholders Through Managerial Behavior In Leveraged Buyouts, Joshua P. Clayton
The Creation Of Wealth For Company Stakeholders Through Managerial Behavior In Leveraged Buyouts, Joshua P. Clayton
Honors Capstones
No abstract provided.
Management Of An Accounting Practice Handbook, Volume 3, Part 3 Personnel, Part 4 Owner Issues, Part 5 Management Data, May 2008, American Institute Of Certified Public Accountants. Pcps Executive Committee
Management Of An Accounting Practice Handbook, Volume 3, Part 3 Personnel, Part 4 Owner Issues, Part 5 Management Data, May 2008, American Institute Of Certified Public Accountants. Pcps Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
Proposed Statement On Auditing Standards No. 103 (Redrafted), April 30, 2008 : Audit Documentation; Exposure Draft (American Institute Of Certified Public Accountants), 2008, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards No. 103 (Redrafted), April 30, 2008 : Audit Documentation; Exposure Draft (American Institute Of Certified Public Accountants), 2008, April 30, 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 No. 103 (Redrafted): Audit Documentation, April 30, 2008, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards No. 103 (Redrafted): Audit Documentation, April 30, 2008, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Minutes Academy Of Accounting Historians Officers And Trustees Meeting, April 12, 2008; Minutes Academy Of Accounting Historians Business Meeting, April 12, 2008, Stephanie D. Moussalli
Minutes Academy Of Accounting Historians Officers And Trustees Meeting, April 12, 2008; Minutes Academy Of Accounting Historians Business Meeting, April 12, 2008, Stephanie D. Moussalli
Accounting Historians Notebook
No abstract provided.
Academy Receives Large Endowment; Did You Notice The Notebook Was Late...?, Stephanie D. Moussalli, Joann Noe Cross
Academy Receives Large Endowment; Did You Notice The Notebook Was Late...?, Stephanie D. Moussalli, Joann Noe Cross
Accounting Historians Notebook
No abstract provided.
Call For Nominations: Innovation In Accounting History Education, Academy Of Accounting Historians
Call For Nominations: Innovation In Accounting History Education, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting History, Railroads And Bibliographies: All On The Same Track, Andrew D. Sharp, Kristen L. Phillips
Accounting History, Railroads And Bibliographies: All On The Same Track, Andrew D. Sharp, Kristen L. Phillips
Accounting Historians Notebook
No abstract provided.
Ole Miss Accountant – Spring 2008, University Of Mississippi. School Of Accountancy
Ole Miss Accountant – Spring 2008, University Of Mississippi. School Of Accountancy
Ole Miss Accountant
Cover story: From Oxford to London: Accountancy interns explore the profession
Cpa Client Bulletin, April 2008, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, April 2008, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Measuring Economic Value Added (Eva): How Corporate Governance Works For Shareholders, Knowledge@Smu
Measuring Economic Value Added (Eva): How Corporate Governance Works For Shareholders, Knowledge@Smu
Knowledge@SMU
Economic Value Added (EVA)” is a registered trademark of Stern Stewart & Co, a consulting firm which implements the EVA concept for large companies. Joel M. Stern, managing partner of Stern Stewart since its inception, is a recognised authority on corporate performance measurement and a pioneer and proponent of shareholder value. Stern recently delivered the Shaw Foundation Distinguished Faculty Lecture at the Singapore Management University on how to make corporate governance work for shareholders. This article explains why EVA as a way of measuring a firm's performance matters.
Evidence Of The Lack Of Effectiveness Of Low-Income Savings Incentives, Julia Camp, Teresa Stephenson, Stacy R. Wade
Evidence Of The Lack Of Effectiveness Of Low-Income Savings Incentives, Julia Camp, Teresa Stephenson, Stacy R. Wade
School of Business Faculty Publications
In view of the government’s propensity to develop programs to encourage savings, we examine a group of individuals to whom these programs are targeted: low- to moderate-income taxpayers. We show that saving for retirement is not a priority in the lives of these taxpayers. The low priority given to saving is often due to immediate necessary costs such as housing, food, and transportation. However, our study shows that even nonessential items and activities such as cable and internet services or travel are often considered more important than saving. We also show that most of the participants were not even aware …
Accounting Historians Notebook, 2008, Vol. 31, No. 1 (April) [Whole Issue]
Accounting Historians Notebook, 2008, Vol. 31, No. 1 (April) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Cpa Client Tax Letter, April/May/June 2008, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, April/May/June 2008, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Accounting History: Call For Research Proposals: The First Accounting History International Emerging Scholars' Colloquium, Academy Of Accounting Historians
Accounting History: Call For Research Proposals: The First Accounting History International Emerging Scholars' Colloquium, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.