Investment Implications of a Restricted Universe: The Forbidden List in Accounting Firms

2007 ◽  
Author(s):  
Eurydice Amstelveen ◽  
Erik L. van Dijk ◽  
Andre B. Dorsman ◽  
Hans Kuijl
Keyword(s):  
Accounting Firms

Accounting Ethics And The Performance Of Accounting Firms In Lagos, Nigeria

2018 ◽  
Vol 02 (02) ◽  
Author(s):  
Oyebisi M Ibidunni ◽  
Wisdom Okere ◽  
Ayodotun Ibidunni ◽  
Abimbola Joshua ◽  
Eche Okah
Keyword(s):  
Accounting Ethics ◽  
Accounting Firms

NATURE AND COMPONENTS OF LOGISTICS INFRASTRUCTURE IN UKRAINE

2019 ◽  
pp. 109-117
Author(s):  
N. Smyrnova
Keyword(s):  
World Trade Center ◽  
Road Transport ◽  
Insurance Companies ◽  
Social Infrastructure ◽  
Accounting Firms ◽  
Functional Roles ◽  
Labor Exchange ◽  
Internal Objects ◽  
Marketing Firms ◽  
Inspection Service

Currently one of the most urgent tasks of improving conditions for the formation of economic development is to create a developed logistic infrastructure. However, the views on the nature and composition of the logistics infrastructure are contradictory, and the composition of the organization’s logistics infrastructure is not sufficiently systematic, mainly in terms of the environment. Specifying the nature and components of the logistics infrastructure business in Ukraine, we believe, will help create a system model of the logistics of a particular company and requires further research.The purpose of the research is to clarify the essence of the category "enterprise’s logistic infrastructure", the composition of its objects and the detailing of these objects for Ukrainian organizations Research methods are: specification; monographic method; critical analysis, synthesis. We believe that the logistics infrastructure of the company is a combination of external and internal objects that form the mechanism of movement of material and associated with them flows from producer to consumer.Given this definition, the objects of the external and internal logistic infrastructure of the organization can be grouped according to their functional roles. Among the objects of external logistic infrastructure of the organization offered are: objects of institutional regulatory infrastructure (the legislature, executive and judiciary and local authorities dealing with transport and road facilities, Tax, Sanitary Inspection Service, standards bodies and metrology, etc.); objects of trade and intermediary infrastructure (trade exchanges, trading houses, broker, agency, commission, company, wholesale markets, retail stores, etc.); financial and credit facilities infrastructure (banks, insurance companies, leasing companies, currency exchanges, etc.); infrastructure facilities personnel (labor exchange, employment agencies, employment centers, etc.); objects of social infrastructure (international and domestic logistics association Chamber of Commerce, the Ukrainian Union of Industrialists and Entrepreneurs, the Central Union of Consumer Societies of Ukraine, Association of International Freight Forwarders of Ukraine, the International Road Transport Union, etc.); objects of engineering infrastructure (producers and service center for technical devices used in logistics activities, vehicles of different types and purposes, handling equipment and handling machinery, commercial and technological equipment, office equipment, devices communications, safety and fire safety, cargo terminals, transport and public warehouses, packaging enterprises, etc.); objects of foreign infrastructure (customs services, trade representative of State, World Trade Center, etc.); objects of information infrastructure (enterprise communications, information and telecommunications networks, support services company for the development and implementation of software, etc.); facilities of infrastructure advisory (consulting firms, accounting firms, legal counseling centers, etc.); objects of innovation infrastructure (research organizations and design offices involved in the development of new types of packaging, design and handling equipment handling machinery, more efficient and economic, marketing firms that study and predict the markets of logistics products and services, logistics firms who develop optimal routes of passenger and freight transport, warehouse design rational processes of cargo, etc.). The company may have its own logistics infrastructure facilities, and can use appropriate objects of other companies and organizations. Globalization of logistics activities and implementation of Ukrainian economy capacity need to make further scientific and applied research aimed at developing complex measures to create advanced and efficient logistics infrastructure on the base of system approach at micro and macro levels.

THE WORK OF THE SPECIAL COMMITTEE ON RESEARCH PROGRAM

2001 ◽  
Vol 28 (2) ◽  
pp. 141-186 ◽  
Author(s):  
Stephen A. Zeff
Keyword(s):  
Research Program ◽  
Special Committee ◽  
Accounting Firms ◽  
Accounting Research ◽  
Research Division ◽  
Accounting Principles ◽  
The Creation ◽  
Big Eight ◽  
Accounting Procedure

This article begins by recounting the circumstances that led to the AICPA's decision in 1957 to appoint a special committee to recommend a stronger research program to support the process of establishing accounting principles. It then proceeds to examine in depth the committee's sometimes difficult deliberations that eventually led to a unanimous report, in which it recommended the creation of an Accounting Principles Board and an enlarged accounting research division within the Institute. In the course of the article, the author brings out the strong philosophical differences among several of the Big Eight accounting firms that had been impeding the work of the Committee on Accounting Procedure and that also intruded into the Special Committee's deliberations.

WARREN W. NISSLEY: A CRUSADER FOR COLLEGIATE EDUCATION

1996 ◽  
Vol 23 (1) ◽  
pp. 89-116 ◽  
Author(s):  
Elliott L. Slocum ◽  
Alfred R. Roberts
Keyword(s):  
Independent Schools ◽  
College Graduates ◽  
Accounting Education ◽  
Graduate Level ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accounting Firms ◽  
College Programs

Warren W. Nissley's intense dedication to public accounting led him to crusade for development of schools of accountancy and improvement of education of accountants. Nissley conceived and championed the Bureau for Placements, 1926–1932, which resulted in: public accounting firms recruiting college graduates and developing permanent professional staffs, publishing the first Institute career publication, academic and student awareness of public accounting, and improved quality of college programs and graduates. Nissley's campaign for independent schools of accountancy, 1928–1950, influenced the Institute's committee on education. Many elements of his recommendations may be recognized in the evolution and current developments of accounting education. However, Nissley would continue to express disappointment in the failure to establish separate professional, graduate level, schools of accountancy for public accounting.

A Contemporary Analysis of Accounting Professionals' Work-Life Balance

2015 ◽  
Vol 30 (1) ◽  
pp. 41-62 ◽  
Author(s):  
Steve Buchheit ◽  
Derek W. Dalton ◽  
Nancy L. Harp ◽  
Carl W. Hollingsworth
Keyword(s):  
Organizational Support ◽  
Work Life ◽  
Work Life Balance ◽  
Public Accounting ◽  
Important Distinction ◽  
Life Balance ◽  
Accounting Firms ◽  
Accounting Professionals ◽  
Big 4 ◽  
Public Accounting Firms

SYNOPSIS In recent years, work-life balance surpassed compensation as the most important job satisfaction factor among AICPA members (American Institute of Certified Public Accountants [AICPA] 2004). Despite the continued importance of this issue in the accounting profession (AICPA 2011), prior research has not examined work-life balance perceptions across different segments of the profession. We survey 1,063 practicing CPAs in order to assess the comparative work-life balance perceptions across (1) Big 4 versus smaller public accounting firms, (2) audit versus tax functions, and (3) public accounting versus industry work contexts. Consistent with predictions based on institutional logics theory, we find that work-family conflict and job burnout perceptions (our proxies for work-life balance) are highest in the Big 4. We are the first study to measure both support-for and viability-of traditional alternative work arrangements (AWAs), and we report an important distinction between these two constructs. Specifically, while CPAs across all public accounting firms (i.e., Big 4, national, regional, and local firms) report similar levels of organizational support-for AWAs, Big 4 professionals report significantly lower perceived viability-of AWAs (i.e., the ability to use AWAs and remain effective at one's job) compared to accounting professionals at smaller public accounting firms. Further, we find no differences between audit and tax professionals' perceptions across any of our work-life balance measures. We also document nuanced differences regarding work-life balance perceptions in public accounting versus industry. For example, contrary to conventional wisdom, work-life balance is not uniformly “better” in industry (e.g., burnout is actually lower in smaller public accounting firms compared to industry). Finally, we use open-ended responses from a follow-up survey to provide several recommendations for firms to improve their work-life balance efforts.

Workplace Mindfulness in Accounting Practice: Issues, Opportunities, and Challenges

2019 ◽  
Vol 33 (4) ◽  
pp. 167-185
Author(s):  
Yu-Tzu Chang ◽  
Dan N. Stone
Keyword(s):  
Job Performance ◽  
Work Outcomes ◽  
Review Of Literature ◽  
Accounting Firms ◽  
Accounting Practice ◽  
Accounting Professionals ◽  
Practice Opportunities ◽  
Reducing Stress ◽  
Jel Classifications

SYNOPSIS Research suggests that individual, secular mindfulness can improve work outcomes, including reducing stress and increasing attention, wellness, and job performance. This paper discusses the construct and efficacy of mindfulness and explores opportunities for and challenges to integrating workplace mindfulness in professional accounting. Evidence from websites suggests that most large accounting firms promote workplace mindfulness to their clients and that some (e.g., EY and PWC) promote its practice among their accounting professionals. While a review of literature indicates support for some claimed benefits, workplace mindfulness is no panacea. Challenges to workplace mindfulness include the unwillingness of some accounting professionals to practice mindfulness and that some claimed benefits, e.g., improved leadership and teamwork, are not well-supported by research. The paper concludes by proposing a set of workplace mindfulness issues and practice opportunities and discussing impediments to and the limits of mindfulness in professional accounting. JEL Classifications: M40; M41; M42.

Clients' Workplace Environment and Corporate Audits

2017 ◽  
Vol 36 (4) ◽  
pp. 89-113 ◽  
Author(s):  
Minjie Huang ◽  
Adi Masli ◽  
Felix Meschke ◽  
James P. Guthrie
Keyword(s):  
Audit Fees ◽  
Risk Assessments ◽  
Audit Report ◽  
Accounting Firms ◽  
Workplace Environment ◽  
Workplace Satisfaction ◽  
Going Concern ◽  
Corporate Executives ◽  
Workplace Environments ◽  
Jel Classifications

SUMMARY We obtain a novel dataset of workplace satisfaction ratings submitted by about 100,000 employees working for large public U.S. companies. We document that lower workplace ratings are associated with higher audit fees and longer audit report lags. Lower workplace ratings also increase the likelihood of firms receiving modified going concern opinions. Our study shows that organizational workplace environments affect auditor risk assessments and auditing outcomes and provide insights for practicing auditors and corporate executives. Our interviews with practicing auditors at large U.S. accounting firms also provide insights as to how workplace quality affects the corporate audit. JEL Classifications: G3; J28; M14; M42.

The Association between Sustainability Governance Characteristics and the Assurance of Corporate Sustainability Reports

2014 ◽  
Vol 34 (1) ◽  
pp. 163-198 ◽  
Author(s):  
Gary F. Peters ◽  
Andrea M. Romi
Keyword(s):  
Value Relevance ◽  
Corporate Sustainability ◽  
Accounting Firms ◽  
Internal Auditors ◽  
Corporate Governance Mechanisms ◽  
Assurance Services ◽  
The Board Of Directors ◽  
Contextual Characteristics ◽  
Sustainability Reports ◽  
Sustainability Report

SUMMARY This study provides evidence on whether sustainability-oriented corporate governance mechanisms impact the voluntary assurance of corporate sustainability reports. Specifically, we consider the presence and characteristics of environmental committees on the Board of Directors and a Chief Sustainability Officer (CSO) among the management team. When examining assurance services, we make a distinction between those services performed by professional accountants, consultants, and internal auditors. We find that the presence of a CSO is positively associated with corporate sustainability report assurance services, and this association increases when the CSO has sustainability expertise. Supporting the position that some firms establish sustainability-related governance merely to conform to socially desired behavior, we find that only those environmental committees containing directors with related expertise influence the likelihood of adopting sustainability assurance. Presently, environmental committees with greater expertise appear to prefer the higher-quality assurance services of professional accounting firms. Expert CSOs, on the other hand, prefer assurance services from their peers with sustainability expertise, as evidenced by their choice to employ consultants. When analyzing firms' environmental contextual characteristics, we find that firms employing a CSO and exhibiting poor environmental performance, relative to other firms in their industry, prefer to report sustainability results without assurance. While we do find that larger firms in the U.S. are significantly less likely to employ assurance, this result decreases over time. Further, we provide initial evidence that the value-relevance of sustainability assurance is increasing with time.

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