Stories Collection

  1. ABSTRACT: In this study, we document evidence on the relation between auditor tenure ...
  2. ABSTRACT: The concept of materiality provides a basis for auditors to ignore small mi...
  3. ABSTRACT: We analyze financial statements from 34 countries for the period 19841998 t...
  4. ABSTRACT: This paper challenges the findings of Frankel et al. (2002) (FJN). The resu...
  5. ABSTRACT: The accuracy of sell-side analysts' forecast revisions is related to a numb...
  6. ABSTRACT: In this paper, we present the results of an experiment that investigates th...
  7. I. INTRODUCTION This study investigates the effect of industry expertise on audit fe...
  8. I. INTRODUCTION Deferred tax assets (DTA) represent future tax benefits from deducti...
  9. I. INTRODUCTION In this paper we propose and evaluate the use of deferred income tax...
  10. I. INTRODUCTION Prior research shows that the contemporaneous linear relation betwee...
  11. I. INTRODUCTION Prior accounting research documents that quality-related nonfinanc...
  12. I. INTRODUCTION Frankel and Lee (1998) show that the value-to-price ratio ([V.sub.f]...
  13. I. INTRODUCTION Theoretical research on the disclosure of financial accounting infor...
  14. I. INTRODUCTION Valuation of a firm with multiple business components requires infor...
  15. I. INTRODUCTION The audit review process, involving a reviewer (generally a more s...
  16. I. INTRODUCTION Corporate managers often identify potentially profitable investment ...
  17. I. INTRODUCTION The sudden collapse of Enron amid questionable accounting practice...
  18. I. INTRODUCTION This study examines the information content and market price disco...
  19. Morals cannot be legislated but behavior can be regulated. --Martin Luther King, J...
  20. I. INTRODUCTION Compensation committees administer corporate executive annual incent...
  21. I. INTRODUCTION Prior research on the role that accounting measures of performance...
  22. I. INTRODUCTION Theory predicts that investors' response to forecast revisions incre...
  23. I. INTRODUCTION Fundamental valuation of equity shares requires estimation of expect...
  24. I. INTRODUCTION On October 23, 2000, the voluntary disclosure practices of corporati...
  25. I. INTRODUCTION Research on financial statement analysis documents that financial st...
  26. I. INTRODUCTION Prior research finds that analysts fail to incorporate all available...
  27. I. INTRODUCTION Watts and Zimmerman (1986, 216-217) argue that debt contracts that...
  28. I. INTRODUCTION This study examines tax and nontax factors that influence commercial...
  29. I. INTRODUCTION Relevant and reliable reported earnings capture significant economic...
  30. I. INTRODUCTION Frankel et al. (2002) (hereafter FJN) present a timely paper using...
  31. I. INTRODUCTION We examine the extent to which Generally Accepted Accounting Princip...
  32. I. INTRODUCTION We investigate the extent to which financial experts make judgment...
  33. I. INTRODUCTION This paper suggests a new measure of one aspect of the quality of wo...
  34. I. INTRODUCTION This paper provides empirical evidence on the relation between audit...
  35. I. INTRODUCTION We document convergence in earnings multiples for a sample of firms ...
  36. I. INTRODUCTION The paper by Dechow and Dichev (2002) (hereafter DD) proposes a meas...
  37. I. INTRODUCTION In "Empirical Evidence on the Evolution of International Earnings" L...
  38. I. INTRODUCTION McDaniel et al. (2002) provide an experimental examination of financ...
  39. I. INTRODUCTION Earnings management can be defined as non-neutral financial reportin...
  40. I. INTRODUCTION Barton and Simko (2002) (hereafter the paper) contribute to the earn...
  41. Nelson et al. (2002) (hereafter the paper) consider how auditors respond to clients' ...
  42. I. INTRODUCTION Employee stock options (ESOs) comprise a sizable portion of executiv...
  43. (New York, NY: John Wiley & Sons, Inc., 2002, 395 pp.) In their new book, The ...
  44. I. INTRODUCTION This paper investigates whether insider trading is informative about...
  45. (Cambridge, U.K.: Cambridge University Press, 201, 374 pp.) This book is part of a s...
  46. I. INTRODUCTION Large U.S. corporations usually pay their senior executives a salary...
  47. I. INTRODUCTION The effect of shareholder-level taxes on stock prices is a fundament...
  48. I. INTRODUCTION Traditional budget-based compensation plans provide economic incen...
  49. I. INTRODUCTION Empiricists interested in testing whether accounting disclosures con...
  50. I. INTRODUCTION Watts (1993) suggests that conservatism likely evolved from the cont...
  51. I. INTRODUCTION Archival research documents that analysts issue more optimistic annu...
  52. I. INTRODUCTION Value at Risk (VAR) has become a standard benchmark for measuring fi...
  53. I. INTRODUCTION In 1993, Congress passed legislation that restricted firms' ability ...
  54. I. INTRODUCTION Theoretical models traditionally regard public earnings announceme...
  55. I. INTRODUCTION In the mid-1980s, the General Accounting Office confirmed that defen...
  56. I. INTRODUCTION Electronic data interchange (EDI) is an information technology that ...
  57. I. INTRODUCTION Firms often allow their divisions to negotiate transfer prices (Eccl...
  58. (Washington, D.C.: Brookings Institution Press, 2001, pp. 150). Every ten years or...
  59. After a particularly grim presentation by CEO Bill Gates and sales chief Steve Ballme...
  60. I. INTRODUCTION Burgstahler and Dichev (1997) and Degeorge et al. (1999) document ...
  61. I. INTRODUCTION Firms use employee stock options more frequently and in larger quant...
  62. I. INTRODUCTION Recent studies infer the increasing usefulness of earnings announcem...
  63. I. INTRODUCTION This paper examines how both the extent to which a retail firm is wi...
  64. I. INTRODUCTION This paper investigates empirical associations between accounting-ba...
  65. (Pacific Grove, CA: Brooks/Cole, 1999, pp. 512). This is a splendid book for those a...
  66. I. INTRODUCTION This paper examines firms' unaudited voluntary disclosures such as...
  67. I. INTRODUCTION Dechow and Skinner (2000, 235) argue that academics are "unwilling...
  68. Just as "one size doesn't fit all" when it comes to board governance, "one size can't...
  69. I. INTRODUCTION The Securities and Exchange Commission (SEC) recently issued Financi...
  70. I. INTRODUCTION Over the past decade, U.S. firms have substantially expanded their o...
  71. I. INTRODUCTION In his speech "The Numbers Game," Securities and Exchange Commission...
  72. GLOVER, STEVEN M., STEPHEN W. LIDDLE, and DOUGLAS F. PRAWITT, E-Business: Principles ...
  73. I. INTRODUCTION This paper contributes to the stream of research on how accounting m...
  74. I. INTRODUCTION Because top management cannot make all the firm's operational decisi...
  75. I. INTRODUCTION The purpose of my remarks is to provide one perspective on major are...
  76. SUNSTEIN, CASS R., ed. Behavioral Law and Economics (Cambridge University Press, New ...
  77. I. INTRODUCTION Conference calls are a common method that senior management uses to ...
  78. I. INTRODUCTION In a prominently cited commentary (Securities and Exchange Commiss...
  79. I. INTRODUCTION One of the biggest challenges facing the accounting profession is ...
  80. I. INTRODUCTION The audit-review process is shifting from a sequential process to a ...
  81. I. INTRODUCTION Since the early 1980s, many U.S. firms have adopted just-in-time p...
  82. Editor's Note: The book reviews in this issue address very current topics in accounti...
  83. I. INTRODUCTION This paper analyzes the efficiency implications of multinationals' a...
  84. I. INTRODUCTION Residual income is a performance measure that consists of some measu...
  85. I. INTRODUCTION Accounting use of fair value measures is increasing, and with it the...
  86. I. INTRODUCTION An active stream of research investigates whether managers smooth in...
  87. I. INTRODUCTION Despite the increasing integration of global capital markets, there ...
  88. I. INTRODUCTION This paper reports empirical evidence of differences in management e...
  89. YOUNG, S. DAVID, and STEPHEN F. O'BYRNE, EVA[R] and Value-Based Management: A Practic...
  90. "A cow? You got me a cow for my birthday?" Grandma threw her arms up in th...
  91. Perhaps you play only a few innings in your Little League games, or maybe your baske...
  92. 1. Paint two craft sticks with black paint and three craft sticks with red paint. Gl...
  93. It reached my ears again, a sound familiar by now, the noise of a hummingbird's wing...
  94. 1. Collect about fifteen plastic ties, such as those used on bread bags. 2. Fo...
  95. Where has the highest concentration of fossils been found to date? Kianah Hilliar...
  96. Rosh Hashanah is the celebration of the Jewish New Year. On this day my family gathe...
  97. From Kimo's bedroom window, he can see his lawn, then a thin strip of grassy dunes, ...
  98. You can find out a friend's age from the change in his pocket. The person must fulfi...
  99. I don't like the screeching of fingernails on a chalkboard. But I can enjoy some squ...
  100. Dogs or Frogs? "Little girl, what do you want? Dogs or frogs or old ca...
  101. These words may look strange at first glance. But if you look closely, you'll find i...
  102. Maddie swiped her towel at the window, then stared at the streaks on the panes. ...
  103. Girl: Why are you blue? Sea: I am reflecting the color of the sky. But sometime...
  104. Margie loved the small, tidy farm where she lived. She felt safe and happy there wit...
  105. Dangling several stories above the ground, armed only with a spray gun and a thousan...
  106. To throw a stone at a streetlight? To share your toys with your sister? T...
  107. 1. Cut the centers out of three to five plastic lids to make the rings. Decorate the...
  108. Start at the beginning and see how far you can go, thinking of good answers from you...
  109. 1. How are an elephant and a grape alike? Sandra Barboza, Alaska 2. Can F...
  110. Too Quick Ben stares lazily out the window When "A fox! A fox!" h...
  111. 1. From a cardboard cereal box, cut out nine 2-inch-by-8-inch strips and eighteen 2-...
  112. "Who would you choose to go with, cooped up on a space vessel on a long trip to...
  113. As a child, I was an enthusiastic student. Very enthusiastic, in fact. I loved to do...
  114. When Jimmy Search says that he lives with lots of kids, he doesn't mean just his bro...
  115. Kantha embroidery is a traditional form of embroidery unique to the state of Bengal ...
  116. Highly respected Accounting Today has published their 13th annual list of choices for...
  117. When a chemical company called Bob Stawarz and asked him to come aboard as a risk man...
  118. Although Brad Blum oversees a string of 470 Italian restaurants and is enamored of th...
  119. The foodservice industry has been aware of the problem all along -- the public's perc...
  120. Splicing baseball anecdotes with conservative-leaning views on government and the imp...
  121. In the classic sports book "Ball Four," author and former New York Yankees and Seattl...
  122. Question: What do you do when you find three lawyers buried up to their necks in sand...
  123. EATONTOWN, N.J. -- With its largest competitor in the throes of a major financial cri...
  124. As operators in segments ranging from quick service to supermarkets seek effective ho...
  125. With business-to-business e-commerce projected to hit $1.3 trillion by 2002, members ...
  126. Parker Williamson, a conservative gadfly as CEO of the Presbyterian Lay Committee and...
  127. New York NY (October 24, 2005) -The American Journal of Nursing (AJN) announced today...
  128. Alan J.K. Millar has accepted an invitation from the International Phycological Socie...
  129. In this issue, I would like to introduce a new term, "resident power." What...
  130. [ILLUSTRATION OMITTED] Caption: Pictured at the opening night reception of Veranda,...
  131. The demand for knowledge in dermatology from professionals outside of our field has b...
  132. As the Journal of Drugs in Dermatology (JDD) begins its fourth year we are enjoying a...
  133. Welcome to 2005, the year Geriatrics is going high-tech! You will notice numerous cha...
  134. The bi-monthly Journal of Drugs in Dermatology: New Methods and Techniques has just c...
  135. It seems today as if presidents are juggling many duties, in some respects, working a...
  136. With regulatory issues and demand for accounting software contributing to a high dema...
  137. Accounting Technology's selection of the VAR 100 list is based solely on the amount o...
  138. * Amper, Politziner & Mattia: Relocated Flemington, N.J., office to larger space in B...
  139. TAKING DATA APART Vendors are putting a lot of analysis software into the market. I...
  140. One of the biggest changes that is reflected in this year's VAR 100 chart was the nam...
  141. What have been the difficulties you have had to overcome in installing a document man...
  142. Over the past five years, the reality television show American Idol has soared in pop...
  143. SAGE NAMES CHAIRMAN'S CLUB Sage Software has named 14 resellers of its family of so...
  144. What's the best approach to tax research? Go with a one-stop shop? Or maybe it's like...
  145. MBS SITE RENAMED The name of the Web site for Microsoft Business Solutions has been...
  146. "In today's global environment, companies want more than the traditional tax research...
  147. WK POSTS STRONG QUARTER Wolters Kluwer, the parent of CCH, closed out 2005 with a 3...
  148. LexisNexis provides a wide variety of tax research tools. But it found its users want...
  149. For the second year in a row, most of the Top 100 firms again pointed to the industry...
  150. IT'S A TIGHT JOB MARKET. So why does Altara, a Microsoft reseller with a staff of 100...
  151. Distributors need some high-tech solutions to some very low-tech problems, such as dr...
  152. In addition to a second year of growth in Sarbanes-Oxley compliance work - which has ...
  153. Xcelerate was formed in January 2006, and with its formation came the need for more s...
  154. The Internet holds a lot of promise for improving the operations of distributors. One...
  155. As the Sarbanes-Oxley Act approaches its fourth anniversary, members of the T100 rost...
  156. It probably comes as no surprise to many hiring managers that Robert Half Technology ...
  157. While the requirement to include radio frequency identification tags in shipments aff...
  158. The economy's continued growth at the national and regional levels drove continued ex...
  159. A little more than four years ago, a columnist on Web CPA speculated, "So what should...
  160. The small get bigger. The bigger get even bigger. Everyone in the accounting software...
  161. Rank Revenue Personnel Fee Split Year $ % % Professionals % Total % (in percent) 06...
  162. It's difficult to present the 19th edition of our Top 100 Firms project without refle...
  163. OVERVIEW Firms over % Firms over % Firms under % Total Top % $1 bn chg. $100 mn chg...
  164. At its trailing edge, the Top 100 roster is porous, and from year to year some firms ...
  165. For the second year in a row, most of the Top 100 firms again pointed to the industry...
  166. In addition to a second year of growth in Sarbanes-Oxley compliance work - which has ...
  167. As the Sarbanes-Oxley Act approaches its fourth anniversary, members of the T100 rost...
  168. The economy's continued growth at the national and regional levels drove continued ex...
  169. "Safe" computing. Unfortunately, the ongoing game of one-upmanship continues between ...
  170. Rank Revenue Personnel Fee Split Year $ % % Professionals % Total % (in percent) 06...
  171. With the growing number of risk-management jobs that touch on computer systems, there...
  172. * Amper, Politziner & Mattia: Relocated Flemington, N.J., office to larger space in B...
  173. What do you do when the CIO is going to be fired and he's the person with the access ...
  174. The fact that the financial planning firm had fairly recently started a sister tax pr...
  175. No alliance is ever easy. It takes hard work and direction, but it can really pay off...
  176. There are a lot of changes going on in cellular technology that affect both businesse...
  177. PLATFORM WITH MANAGED ACCOUNTS T. Rowe Price has expanded the advice portion of its...
  178. SAP EYES SMALL BUSINESS SAP, which broke into the mid-market in the last three year...
  179. Less filling or great taste? A breath mint or a candy mint? To sell one product line ...
  180. GOING BEYOND THE STATE Brady Ware, the financial consulting and accounting firm tha...
  181. The leading advisor to the wealthy on financial, tax, and business issues, Saffrey Ch...
  182. The AICPA is putting dollars and energy behind getting more CPAs into financial plann...
  183. February 10-11 Synchronics 2006 CounterPoint User Conference. Marriott Hotel/Cook...
  184. "Our customers want to reach small businesses and have been asking us for the tools t...
  185. Handling software products from more than one vendor reduces the amount of time a VAR...
  186. FPA IN STRATEGIC RELATIONSHIP The Financial Planning Association and the Financial ...
  187. Life on the Web In the last year, many tax and accounting firms started seeing the ...
  188. WK EBITDA DIPS EBIDTA for Wolters Kluwer's Tax, Accounting & Legal Division, which ...
  189. With $10 million a year in revenue, I.B.I.S. is one of Microsoft's top accounting sof...
  190. Conventional wisdom does not a healthy or wealthy retirement make. Most financial-pla...
  191. Our Florida clients proved the potentially devastating tendency of smaller companies ...
  192. Grant Thornton's print and television advertising features the image of a bespectacle...
  193. PLANNING OPTIONS Palo Alto Software's Business Plan Pro 2006 and Business Plan Pro 2...
  194. NETSUITE NetSuite's new tax engine and corresponding financial reporting capabiliti...
  195. GLOBAL FP BENCHMARK The final draft of the International Standard for Personal Finan...
  196. COLUMBUS IT RESULTS UP Columbus IT Partner, a Microsoft reseller based in Copenhage...
  197. While Sage Software has its Sage Accountants Network to pair reselling and accounting...
  198. Given the opportunity to choose networks for the major offices of UHY Advisors, Matt ...
  199. In 2005, NetSuite passed on having its annual reseller conference, a get-together it ...