UNT Scholarly Works - 11 Matching Results
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- Book Review: Using Social Media in the Classroom: A Best Practice Guide
- Book review of "Using Social Media in the Classroom: A Best Practice Guide" by M. Poore.
- The Economic Relevance of Chief Marketing Officers in Firms' Top Management Teams
- This article demonstrates the use of performance attribution analysis to construct a long-short portfolio that buys or sells stocks of firms with or without a Chief Marketing Officer in the Top Management Team.
- Income Statement Reporting Discretion Allowed by FIN 48: Interest and Penalty Expense Classification
- This article investigates whether tax avoidance, management compensation, and debt agreements affect the expense classification election and whether this discretion has implications for financial statement users.
- General Counsel Prominence and Corporate Tax Policy
- This article examines the role of the general counsel (GC) in corporate tax policy.
- Schedule UTP: Stock Price Reaction and Economic Consequences
- This article discusses the effects of the Internal Revenue Service (IRS) requirement to disclose uncertain tax positions (UTP) on a new schedule (Schedule UTP) on firm value and firm reporting behavior.
- Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Concept Release on Audit Quality Indicators, No. 2015-005, July 1, 2015
- This commentary summarizes the contributors’ views and recommendations on the Public Accounting Oversight Board's (PCAOB) Audit Quality Indicators (ACIs).
- How the Source of Audit Committee Accounting Expertise Influences Financial Reporting Timeliness
- This practitioner summary article summarizes "The Association between Characteristics of Audit Committee Accounting Experts, Audit Committee Chairs, and Financial Reporting Timeliness,'' which investigates the association between audit committee members’ accounting expertise and financial reporting timeliness.
- Comments of the Standards Committee of the Auditing Section of the American Accounting Association on the SEC’s Concept Release No. 33-9862; 34-75344 File No. S7-13-15, Possible Revisions to Audit Committee Disclosures
- This commentary summarizes the contributors’ views on the various questions asked in the SEC’s Release, Possible Revisions to Audit Committee Disclosures.
- Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Staff Consultation Paper, Auditing Accounting Estimates and Fair Value Measurements
- This commentary summarizes the contributors’ views on the various questions asked in the PCAOB Staff Consultation Paper.
- Tax Incentive Proposals to Enhance Child Support Payment Compliance and Tax Progressivity
- This article investigates the public policy and theoretical economic implications associated with tax incentive proposals for child support payments.
- Strategic Voting and Insider Ownership
- This article outlines a model of strategic shareholder voting that allows outside shareholders to mitigate the influence of insiders.