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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.
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).
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.
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.
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.
General Counsel Prominence and Corporate Tax Policy
This article examines the role of the general counsel (GC) in corporate tax policy.
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.
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.
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.
Strategic Voting and Insider Ownership
This article outlines a model of strategic shareholder voting that allows outside shareholders to mitigate the influence of insiders.
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.
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