Zobrazeno 1 - 10
of 12
pro vyhledávání: '"Shaokun (Carol) Yu"'
Publikováno v:
Journal of Accounting and Public Policy. 37:82-97
The FASB, PCAOB, SEC, and AICPA have all acknowledged that the accounting field needs to revisit the statement of cash flows (SCF). While the overall number of restatements has held steady over the past five years, the percentage of cash flow restate
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::eb879288e5c24cca14418dd8f8ecd026
https://doi.org/10.1016/j.jaccpubpol.2018.01.001
https://doi.org/10.1016/j.jaccpubpol.2018.01.001
Autor:
Shaokun Carol Yu, Dana Hollie
Publikováno v:
SSRN Electronic Journal.
In 2019, the Public Company Accounting Oversight Board (PCAOB) expanded audit reports by requiring auditors to provide a critical audit matters (CAM) disclosure in the independent audit report, based on Auditing Standards (AS) 3101, The Auditor’s R
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::08e4cb67e140986b292bb51d09f2dfd0
https://doi.org/10.2139/ssrn.3729068
https://doi.org/10.2139/ssrn.3729068
The exercise enhances critical thinking skills, increases professional research practice, and improves written skills. It introduces students to common real-world events and reinforces their learning related to stock compensation.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e0b4d3c44a74d1e3b0d452bffd4d37bc
https://doi.org/10.1108/s1085-462220190000023005
https://doi.org/10.1108/s1085-462220190000023005
Publikováno v:
Journal of Accounting Education. 33:309-316
The Johnson Manufacturing (Johnson) case demonstrates the steps a firm must take when exiting Chapter 11 bankruptcy, including the determination of the applicability of ‘fresh-start’ accounting. To complete the case, adjustments are required to t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bc130abc66429f228d5787a43751b693
https://doi.org/10.1016/j.jaccedu.2015.10.001
https://doi.org/10.1016/j.jaccedu.2015.10.001
Publikováno v:
Accounting and Finance Research. 8:1
The Securities and Exchange Commission has become increasingly concerned with the rising number of restatements to statements of cash flows (SCFs). Regulators and practitioners are generally more focused on the overstatement of operating cash flows,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c4c96fdebf3fceae2d44ca51344112f3
https://doi.org/10.5430/afr.v8n3p1
https://doi.org/10.5430/afr.v8n3p1
Publikováno v:
Journal of Accounting Education. 29:60-85
The Accountants’ Relief Foundation case study exposes students to not-for-profit (NFP) transactions and performance evaluation. Your task is to: (1) explain the advantages and restrictions associated with NFPs, (2) describe and calculate customary
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ddebcabc568db1252fd066316b817f3a
https://doi.org/10.1016/j.jaccedu.2011.10.001
https://doi.org/10.1016/j.jaccedu.2011.10.001
Publikováno v:
American Journal of Business Education (AJBE). 4:27-32
The current financial crisis has created serious repercussions for accounting education. Public universities have lost funding and initiated huge budget cuts. These drastic cutbacks have resulted in the losses of courses, enrollment, and faculty. The
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4e881bcc9d1dc163606ab602da8c3675
https://doi.org/10.19030/ajbe.v4i2.3559
https://doi.org/10.19030/ajbe.v4i2.3559
Publikováno v:
SSRN Electronic Journal.
In early 2006, the AICPA released Alerts #90 and #98 which, following Securities and Exchange Commission guidance, allowed firms to reclassify cash flow items without penalty. We investigate the market effects of the cash flow restatements by investi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bc68a1287a45674bb5fb68ad04efd461
https://doi.org/10.2139/ssrn.2286340
https://doi.org/10.2139/ssrn.2286340
Publikováno v:
SSRN Electronic Journal.
This paper investigates determinants of managers’ segment financial reporting choices. It focuses on managers’ decisions to report firm-segment reconcilable differences (FSDs) – differences between firm-level and segment-level earnings. On aver
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ec9c1eeeb7f795d462c0169a7bc44180
https://doi.org/10.2139/ssrn.1804463
https://doi.org/10.2139/ssrn.1804463
Autor:
Shaokun Carol Yu, K. Sivaramakrishnan
Publikováno v:
SSRN Electronic Journal.
This study investigates whether accrual quality, earnings persistence and earnings predictive ability are affected by the adequacy rather than the strength of corporate governance. Under the premise that firms that have consistently outperformed thei
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::00099b47c31b2413e12b7603c3ffa3db
https://doi.org/10.2139/ssrn.1014243
https://doi.org/10.2139/ssrn.1014243