TY - JOUR TI - Valuation of Eligible Timber under Section 631(a): An End to the Raging Debate? AU - Ingraham, L AU - Wright, L T2 - Oil, Gas and Energy Quarterly DA - 1999/9// PY - 1999/9// VL - 48 IS - 1 SP - 47–58 ER - TY - RPRT TI - Fraudulent Financial Reporting: 1987-1997, An Analysis of U.S. Public Companies. AU - Beasley, Mark S. AU - Carcello, Joseph V. AU - Hermanson, Dana R. A3 - Committee of Sponsoring Organizations of the Treadway Commission (COSO) DA - 1999/3// PY - 1999/3// PB - Committee of Sponsoring Organizations of the Treadway Commission (COSO) ER - TY - JOUR TI - Executive Compensation: Did IRC Section 162(m) Change Anything? AU - Beasley, Mark S. AU - Krawczyk, Kathy A. T2 - Journal of Business and Economic Perspectives DA - 1999/// PY - 1999/// VL - XXV IS - 2 ER - TY - JOUR TI - Lobbying for the Clients' Best Interests AU - Krawczyk, K.A. AU - Wright, R.M. T2 - Tax Notes DA - 1999/// PY - 1999/// VL - 83 IS - 13 SP - 1923–1927 ER - TY - JOUR TI - Tax Treaties vs. The Internal Revenue Code: A relevant conflict for US branches of foreign banks AU - Peace, R. L. AU - Chaney, B. A. T2 - Banking Law Journal DA - 1999/// PY - 1999/// VL - 116 IS - 6 SP - 519-528 ER - TY - JOUR TI - The relationship between client advocacy and audit experience: An exploratory analysis AU - Haynes, C. M. AU - Jenkins, J. G. AU - Nutt, S. R. T2 - Auditing : A Journal of Practice and Theory DA - 1999/// PY - 1999/// VL - 17 IS - 2 SP - 88-104 ER - TY - BOOK TI - Self study accounting and auditing update workshop course materials (1999 ed.) AU - Beasley, M. S. AU - Ramos, M. DA - 1999/// PY - 1999/// PB - Jersey City, N.J.: AICPA Continuing Education Division ER - TY - JOUR TI - Improving analytical procedures: A case of using disaggregate multilocation data AU - Allen, RD AU - Beasley, MS AU - Branson, BC T2 - AUDITING-A JOURNAL OF PRACTICE & THEORY AB - According to SAS No. 56, Analytical Procedures, the use of disaggregate, individual location data can improve the effectiveness of analytical procedures used in multilocation audits. Using a case-study approach, we investigate whether improvements in the accuracy and precision of account balance expectations can be obtained by using disaggregate, individual location data in a large, multilocation company. Specifically, we examine two issues: (1) whether the summation of individual location expectations generates more accurate and precise expectations of company-wide account balances than expectations based on company-wide data only and (2) whether the accuracy and precision of analytical procedures is enhanced by including peer location observations of the account balance in individual location expectation models. We find that for the multilocation company examined in this case study the summation of individual location account balance expectations is not more accurate or precise than an expectation derived from aggregate models unless the individual location models include peer location observations of the account balance. When the individual location models include the same account observations from other peer locations within the company, the company-wide account balance expectations developed from disaggregate models are more accurate and precise (less variable) than expectations developed using aggregate, company-wide data only. The results from this case study indicate that when auditors are generating expectations of company-wide balances, disaggregate models incorporating peer location account observations provide account balance expectations that are both more accurate and more precise than company-wide, aggregate models. Given the limitations of a case-study approach, future research should be directed at establishing the generalizability of these findings. DA - 1999/// PY - 1999/// DO - 10.2308/aud.1999.18.2.128 VL - 18 IS - 2 SP - 128-142 SN - 1558-7991 KW - analytical procedures KW - multilocation audits KW - disaggregation KW - SAS No. 56 ER - TY - JOUR TI - Fraudulent financial reporting: Governance implications for internal auditors AU - Beasley, M. S. AU - Carcelio, J. V. AU - Hermanson, D. R. T2 - Internal Auditing (Boston, Mass.) DA - 1999/// PY - 1999/// VL - 14 IS - 1999 May/June SP - 3-7 ER - TY - JOUR TI - Fraudulent financial reporting 1987-1997: Trends in US public companies AU - Beasley, M. S. AU - Carcelio, J. V. AU - Hermanson, D. R. T2 - Directorship DA - 1999/// PY - 1999/// VL - XXV IS - 5 SP - 14-18 ER - TY - JOUR TI - Financial statement fraud: Implications for corporate directors AU - Beasley, M. S. AU - Carcelio, J. V. AU - Hermanson, D. R. T2 - Director's Monthly DA - 1999/// PY - 1999/// VL - 23 IS - 9 SP - 4-5 ER - TY - JOUR TI - Financial fraud and audit committee reform AU - Beasley, M. S. AU - Carcelio, J. V. AU - Hermanson, D. R. T2 - Insights: the Corporate & Securities Law Advisor DA - 1999/// PY - 1999/// VL - 13 IS - 7 SP - 20-24 ER - TY - JOUR TI - Examining corporate governance research: Any consistencies with calls for reform AU - Beasley, M. S. T2 - Auditor's Report DA - 1999/// PY - 1999/// VL - 23 IS - 1 SP - 6-8 ER - TY - JOUR TI - COSO's new fraud study: What it means for CPAs AU - Beasley, M. S. AU - Carcelio, J. V. AU - Hermanson, D. R. T2 - Journal of Accountancy DA - 1999/// PY - 1999/// VL - 187 IS - 5 SP - 12-13 ER - TY - JOUR TI - Auditor responsibilities related to the year 2000 issue AU - Beasley, M. S. AU - Buckless, F. A. T2 - CPA Journal DA - 1999/// PY - 1999/// VL - 69 IS - 1999 April SP - 48-51 ER - TY - JOUR TI - Audit Committees: The rising expectations AU - Beasley, M. S. AU - Carcelio, J. V. AU - Hermanson, D. R. T2 - Corporate Board: The Journal of Corporate Governance DA - 1999/// PY - 1999/// VL - XX IS - 117 SP - 1-5 ER - TY - BOOK TI - Accounting and auditing update workshop course materials (1999 ed.) AU - Beasley, M. S. AU - Ramos, M. DA - 1999/// PY - 1999/// PB - Jersey City, N.J.: AICPA Continuing Education Division ER - TY - BOOK TI - Accounting and auditing annual refresher course materials (1999 ed.) AU - Beasley, M. S. AU - Ramos, M. DA - 1999/// PY - 1999/// PB - Jersey City, N.J.: AICPA Continuing Education Division ER - TY - JOUR TI - Fraudulent financial reporting 1987-1997: An analysis of U.S. public companies AU - Beasley, M. S. AU - Carcelio, J. V. AU - Hermanson, D. R. T2 - Auditor's Report DA - 1999/// PY - 1999/// IS - 1999 Summer SP - 15-17 ER - TY - BOOK TI - Fraudulent financial reporting: 1987-1997: An analysis of U.S. public companies: Research report AU - Beasley, M. S. AU - Carcello, J. V. AU - Hermanson, D. R. CN - HF5686 .C7 B335 1999 DA - 1999/// PY - 1999/// PB - Jersey City, NJ: AICPA ER - TY - JOUR TI - Financial fraud not permitted here: Just say no AU - Beasley, M. S. AU - Carcelio, J. V. AU - Hermanson, D. R. T2 - CPA Journal DA - 1999/// PY - 1999/// VL - 69 IS - 1999 May SP - 53-57 ER - TY - JOUR TI - The relationship between economic characteristics and alternative annual earnings persistence measures AU - Baginski, SP AU - Lorek, KS AU - Willinger, GL AU - Branson, BC T2 - ACCOUNTING REVIEW AB - Accounting researchers (and potentially others) generally select rather simple, lower-order, time-series models to develop proxies for earnings persistence. However, measures of persistence produced by such models are not related to characteristics of the firm's economic environment that are expected to influence earnings persistence. Using a sample of 162 calendar year-end New York Stock Exchange firms, we document the cross-sectional relations between a set of relatively constant, firm-specific, economic characteristics that are theoretical determinants of persistence and measures of earnings persistence derived from both lower-order and higher-order Autoregressive, Integrated, Moving-Average (ARIMA) models. When lower-order ARIMA models are used to generate measures of earnings persistence, the cross-sectional regression models measuring the association between persistence and economic determinants of persistence yield very low adjusted R2s. In sharp contrast, when differenced, higher-order ARIMA models are used to measure earnings persistence, adjusted R2s are in the 10–12 percent range. Moreover, independent variables such as capital intensity, barriers-to-entry, and product-type are all significant in the directions suggested by economic theory. Our results are consistent with Lipe and Kormendi (1994) who argue that higher-order ARIMA models do a better job of capturing the valuerelevance of current period earnings than lower-order models. DA - 1999/1// PY - 1999/1// DO - 10.2308/accr.1999.74.1.105 VL - 74 IS - 1 SP - 105-120 SN - 0001-4826 KW - earnings persistence KW - ARIMA models KW - barriers-to-entry KW - capital intensity KW - durable goods ER -