Zobrazeno 1 - 6
of 6
pro vyhledávání: '"Christopher S. Hines"'
Accounting-Specific Data Analytics: A Framework for Addressing AACSB Standard A5 and Industry Demand
Autor:
Christopher S. Hines, Gregory P. Tapis
Publikováno v:
Journal of Emerging Technologies in Accounting. 19:173-180
Arguably, data analytics is the “hot topic” for both accounting programs and colleges of business. Firms and advisory boards are requesting increased incorporation of data analytics into accounting programs. Furthermore, the Association to Advanc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1990950de78fa00ebc9f3e45477b4454
https://doi.org/10.2308/jeta-2020-024
https://doi.org/10.2308/jeta-2020-024
Publikováno v:
Journal of Governmental & Nonprofit Accounting. 8:21-35
The U.S. government, through federal granting agencies (grantors), awards grants to state/local governments and nonprofit organizations (grantees) to meet national objectives. Since its initial legislation in 1984, the single audit has been used as a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0082e644393b0634fad0417c7b389ec9
https://doi.org/10.2308/ogna-52470
https://doi.org/10.2308/ogna-52470
Publikováno v:
Journal of Accounting and Public Policy. 37:130-145
We hypothesize and find that the existence of a board risk committee is positively related to A.M. Best’s Financial Strength Ratings, a measure widely used in the insurance industry to assess financial health. Using a sample of insurance firms from
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ec8e303e36e38964c8c56543d89c1bf3
https://doi.org/10.1016/j.jaccpubpol.2018.02.003
https://doi.org/10.1016/j.jaccpubpol.2018.02.003
Autor:
Gary F. Peters, Christopher S. Hines
Publikováno v:
Journal of Accounting and Public Policy. 34:267-290
This paper examines the determinants and consequences of voluntary formation of risk management committees (RMCs) among financial institutions. The primary research question we address is whether RMC formation has a substantive effect on short-term r
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::516fa42ff9744c438abd62eb06aff0b4
https://doi.org/10.1016/j.jaccpubpol.2015.02.001
https://doi.org/10.1016/j.jaccpubpol.2015.02.001
Publikováno v:
AUDITING: A Journal of Practice & Theory. 34:59-84
SUMMARY Conditions leading up to and surrounding the global financial crisis prompted an increasing number of firms to create board-level risk oversight committees (RCs). The Dodd-Frank Wall Street Reform and Consumer Protection Act (U.S. House of Re
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5f4cafdec402c4245b63f198efe5b627
https://doi.org/10.2308/ajpt-51035
https://doi.org/10.2308/ajpt-51035
Publikováno v:
American Journal of Business. 29:293-311
Purpose – The purpose of this paper is to examine whether earnings quality attributes are reflected in AM best's financial strength ratings (FSRs), a measure widely used in the insurance industry to assess financial health. Design/methodology/appro
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::75dc37efe7a8f1e9e406de34f0aedf39
https://doi.org/10.1108/ajb-12-2013-0073
https://doi.org/10.1108/ajb-12-2013-0073