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Akers, Michael - 2003

Your EQ skills: got what it takes? So you thought the CPA exam was your last test? Read on.Question: Is success in life and career determined primarily by rational intelligence (the IQ or intelligence quotient) or emotional intelligence (the EQ or emotional quotient)? In other words, what's more...

Persistent link: https://www.econbiz.de/10009484444

Boards Of Advisors In Small Businesses: An Empirical Profile Of Their Composition And Use

Akers, Michael; Giacomino, Don - 2004

there is very limited use of Boards of Advisors in small businesses and that many small business managers are not aware of … the concept of a Board of Advisors. However, those small business managers (97%) that use a Board of Advisors characterize … board members were male (67%), active in business (90%), have managerial/strategy or law (52%) and are not compensated (53%). …

Persistent link: https://www.econbiz.de/10009484445

Earnings Quality: It's Time to Measure and Report

Gissel, Jodi; Giacomino, Don; Akers, Michael - 2005

Earning's quality is an important aspect of evaluating an entity's financial health, yet investors, creditors, and other financial statement users often overlook it. Earnings quality refers to the ability of reported earnings to reflect the company's true earnings, as well as the usefulness of...

Persistent link: https://www.econbiz.de/10009484459

Applying Sarbanes-Oxley Principles to Colleges and Universities

Goins, Sean; Giacomino, Don; Akers, Michael - 2009

In the wake of the financial scandals that have occurred in the corporate sector, the public is demanding more accountability not only from corporations but also from nonprofit organizations such as universities. Institutions can enhance corporate governance by implementing some of the...

Persistent link: https://www.econbiz.de/10009484463

Earnings Management and Its Implications

Akers, Michael; Giacomino, Don; Gissel, Jodi - 2007

In the wake of continuing, highly publicized financial frauds and failures, the accounting profession has placed renewed emphasis on issues related to earnings management and earnings quality. Staff Accounting Bulletin 101, Revenue Recognition in Financial Statements, which was issued in...

Persistent link: https://www.econbiz.de/10009484464

International Perception of Corruption

Menon, Bina; Akers, Michael - 2009

The discussion of corruption and bribery in most auditing textbooks focuses only on the Foreign Corrupt Practices Act which is an amendment to the Securities Exchange Act of 1934. As the US moves toward the implementation of International Financial Reporting Standards (IFRS) and international...

Persistent link: https://www.econbiz.de/10009484516

A Review Of Going Concern Prediction Studies: 1976 To Present

Bellovary, Jodi; Giacomino, Don; Akers, Michael - 2007

In 1962, the Securities and Exchange Commission (SEC) was the first to address going concern issues with Accounting Series Release (ASR) No. 90. Then, in 1963, the AICPA issued Statement on Auditing Procedures (SAP) No. 33, in response to ASR No. 90. Both ASR No. 90 and SAP No. 33 addressed...

Persistent link: https://www.econbiz.de/10009484521

The Ethics Of Managing Short-Term Earnings: Business Managers And Business Students Rate Earnings Management Practices ? Implications For Academia

Giacomino, Don; Gissel, Jodi; Akers, Michael - 2006

In 1990, Bruns and Merchant surveyed the readership of the Harvard Business Review (HBR). Their survey asked HBR … readers to rate the acceptability of those practices. In this study, we surveyed students and business managers to measure …

Persistent link: https://www.econbiz.de/10009484522

CPAs' Perceptions of the Impact of SAS 99

Marczewski, Donald C; Akers, Michael - 2005

In November 2002, the Auditing Standards Board (ASB) issued Statement on Auditing Standard 99, Consideration of Fraud in a Financial Statement Audit. Although SAS 99 was developed before the recent accounting scandals, its release came in their wake. The ASB crafted SAS 99 in response to...

Persistent link: https://www.econbiz.de/10009484523