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A Peer-to-Peer Approach to Review Compliance with Trustworthy Repository Audit and Certification (TRAC)

Description: This document details the steps taken by the University of North Texas' Digital Libraries in order to take a collaborative approach to the Trusted Repository Audit. It highlights UNT's collaboration with the University of Florida on a peer-review model and process in order to complete the Trusted Repository Audit Checklist (TRAC). This was part of a presentation given at the 11th International Conference on Knowledge Management in 2015.
Date: 2015
Creator: Alemneh, Daniel Gelaw; Phillips, Mark; Waugh, Laura; Tarver, Hannah & Krahmer, Ana
Partner: UNT Libraries

How the Source of Audit Committee Accounting Expertise Influences Financial Reporting Timeliness

Description: 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.
Date: November 2014
Creator: Abernathy, John L.; Beyer, Brooke; Masli, Adi & Stefaniak, Chad M.
Partner: UNT College of Business

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

Description: This commentary summarizes the contributors’ views on the various questions asked in the SEC’s Release, Possible Revisions to Audit Committee Disclosures.
Date: September 2015
Creator: Abernathy, John L.; Felix, Robert; Jamal, Karim; Krishnamoorthy, Ganesh & Pevzner, Mikhail
Partner: UNT College of Business

Partnerships for a Better Future

Description: This report provides an overview of financial results, a high-level discussion of program performance, financial details, and concerns regarding the management and performance of USAID.
Date: unknown
Creator: United States. Agency for International Development.
Partner: UNT Libraries Government Documents Department

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

Description: This commentary summarizes the contributors’ views and recommendations on the Public Accounting Oversight Board's (PCAOB) Audit Quality Indicators (ACIs).
Date: September 2015
Creator: Rezaee, Zabihollah; Abernathy, John L.; Causholli, Monika; Michas, Paul N.; Roush, Pamela B.; Rowe, Stephen et al.
Partner: UNT College of Business

The Changing Role and Responsibilities of Audit Committees in the United States

Description: The corporate form that developed in the early 20th century created enormous pressure for corporate governance mechanisms to curb the power of corporate managers. Berle and Means, legal pluralists, warned about concentrating economic power in the hands of a small but powerful class of professional managers. They claimed this "new form of absolutism" required governmental oversight and viewed boards of directors as part of management, rather than monitors for shareholders. The Securities and Exchange Commission (SEC) proposed that corporations establish a special board committee, made up of "nonofficer members" in response to the McKesson & Robbins scandal of the late 1930s. My dissertation examines the evolution of the U.S. corporate audit committee through three specific time periods: (1) 1920-1954; (2) 1955-1986; and (3) 1987 to the passage of the Sarbanes-Oxley Act of 2002. My purpose is to determine if evolution of the audit committee throughout these periods has been a reform continually couched in symbolism or whether the audit committee concept has evolved into real reform, allowing proper corporate governance and mitigation of unchecked corporate power. My analysis is a traditional empirical analysis, relying on both primary and secondary sources to develop a coherent ordering of facts. I use narrative in a narrow sense as my historical methodology, examining patterns that emerge and interpreting facts to develop a clear understanding of demands for and uses of audit committees. I use a holistic approach in studying the data, using narrative to show how these patterns ensue from the historical data.
Date: August 2010
Creator: Teed, Dan Graham
Partner: UNT Libraries

The Association Between the Establishment of Audit Committees Composed of Outside Directors and a Change in the Objectivity of the Management Results-Reporting Function: an Empirical Investigation Into Income Smoothing Patterns

Description: The purpose of this research was to empirically examine the effect of the establishment of outside audit committees on the objectivity of the management results-reporting practices of those companies that established such committees in response to the New York Stock Exchange mandate effective June 30, 1978. Management income smoothing behavior is taken as a measurable surrogate for the objectivity of the management results-reporting practices. This research involved the testing of one research problem. The research question asks, "Will the establishment of outside audit committees by companies that had no such committees prior to the New York Stock Exchange mandate effective June 30, 1978, be associated with a decrease in the degree of smoothing in the net income series for the period after that date relative to the degree of smoothing prior to that date?" The answer to this question required the selection of an experimental and a control group. Each group was composed of fifty New York Stock Exchange listed firms. Linear and semi-log regression models were used to measure each firm's degree of income smoothing (defined as reducing the variability of a net income series about its trend line). The change in mean square errors of the experimental and control groups was compared using the chisquare and median tests. Neither the chi-square or the median test found a statistically significant increase in the objectivity of the management results-reporting function for the firms that established outside audit committees in response to the NYSE mandate effective June 30, 1978.
Date: December 1985
Creator: Roubi, Raafat Ramadan
Partner: UNT Libraries

An Empirical Examination of the Relationship Between Audit Committees and the Displacement of Accounting Firms

Description: The purpose of this research was to empirically examine the relationship between audit committees and the changing of independent accounting firms, especially those independent auditor changes in which accounting firms are displaced as auditors by accounting firms that are in the larger-sized category. This research involved the testing of two different, but closely related questions. The first research question asks, "Does the existence of an audit committee of a board of directors partially explain a company's decision to change independent accounting firms?" The second research question asks, "Does the existence of an audit committee of a board of directors partially explain a company's decision to change to a larger accounting firm rather than change to an accounting firm of equal or smaller size?" Statistical models were developed for the two research questions using criteria involved in the auditor change decisions as reported in previous research studies. Eight criterion, including the existence of an audit committee, were defined specifically and incorporated into a survey instrument. The survey instrument was circulated to the accounting firms in the Dallas-Fort Worth area. The accounting firms were asked to report certain information regarding their current and previous auditing clients. Data received from the firms were analyzed using multiple regression techniques .
Date: December 1982
Creator: Campbell, Walter McNeil, III
Partner: UNT Libraries

Appendix E: Portal Memorandum of Agreement for Digital Rights

Description: Appendix to the UNT Libraries: TRAC Conformance Document. This appendix contains the Memorandum of Agreement for Digital Rights, which describes the permissions granted to the University of North Texas when contributing items to the Portal to Texas History.
Date: October 2015
Creator: Phillips, Mark Edward; Alemneh, Daniel Gelaw; Krahmer, Ana; Tarver, Hannah & Waugh, Laura
Partner: UNT Libraries

Appendix D: The Portal Partnership Agreement

Description: Appendix to the UNT Libraries: TRAC Conformance Document. This appendix contains a Portal Partnership Agreement outlining the agreement between partner institutions and the University of North Texas when contributing items to the Portal to Texas History.
Date: October 2015
Creator: Phillips, Mark Edward; Alemneh, Daniel Gelaw; Krahmer, Ana; Tarver, Hannah & Waugh, Laura
Partner: UNT Libraries

Appendix S: UNT Digital Libraries: Risk Analysis and Management Strategy Plan

Description: Appendix to the UNT Libraries: TRAC Conformance Document. This appendix describes threats that could disrupt normal operations of the UNT Libraries' Digital Collections, as well as risk-minimization strategies, system infrastructures, opening practices, and business relationships employed to reduce potential impact of threats.
Date: October 2015
Creator: Phillips, Mark Edward; Krahmer, Ana; Tarver, Hannah; Alemneh, Daniel Gelaw & Waugh, Laura
Partner: UNT Libraries

Appendix L: Preferred File Formats

Description: Appendix to the UNT Libraries: TRAC Conformance Document. This appendix describes the file formats preferred for inclusion in the UNT Libraries' Digital Collections.
Date: October 2015
Creator: Phillips, Mark Edward; Krahmer, Ana; Tarver, Hannah; Alemneh, Daniel Gelaw & Waugh, Laura
Partner: UNT Libraries

Appendix W: UNT Libraries AIP-to-DIP/ACP Conversion Workflow

Description: Appendix to the UNT Libraries: TRAC Conformance Document. This appendix describes the process and workflow for converting an Archival Information Package (AIP) to a Dissemination Information Package (DIP), locally known as the Access Content Package (ACP).
Date: October 2015
Creator: Phillips, Mark Edward; Tarver, Hannah; Krahmer, Ana; Alemneh, Daniel Gelaw & Waugh, Laura
Partner: UNT Libraries

Appendix A: UNT Libraries TRAC Audit Checklist

Description: Appendix to the UNT Libraries: TRAC Conformance Document. This appendix outlines the requirements of a Trusted Digital Library by metric, with example evidence and its location as addressed within the TRAC Conformance Document.
Date: October 2015
Creator: Phillips, Mark Edward; Alemneh, Daniel Gelaw; Krahmer, Ana; Tarver, Hannah & Waugh, Laura
Partner: UNT Libraries