AICPA professional standards as of July 1, 2019, Volume 2: Statements of Position — Auditing and Attestation, Statement of Position — Accounting, Accounting and Review Services, Accounting and Review Services (Clarified), Code of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education

https://egrove.olemiss.edu/aicpa_prof/1573/thumbnail.jp

Corporate Finance

This book comprises 19 papers published in the Special Issue entitled “Corporate Finance”, focused on capital structure (Kedzior et al., 2020; Ntoung et al., 2020; Vintilă et al., 2019), dividend policy (Dragotă and Delcea, 2019; Pinto and Rastogi, 2019) and open-market share repurchase announcements (Ding et al., 2020), risk management (Chen et al., 2020; Nguyen Thanh, 2019; Štefko et al., 2020), financial reporting (Fossung et al., 2020), corporate brand and innovation (Barros et al., 2020; Błach et al., 2020), and corporate governance (Aluchna and Kuszewski, 2020; Dragotă et al.,2020; Gruszczyński, 2020; Kjærland et al., 2020; Koji et al., 2020; Lukason and Camacho-Miñano, 2020; Rashid Khan et al., 2020). It covers a broad range of companies worldwide (Cameroon, China, Estonia, India, Japan, Norway, Poland, Romania, Slovakia, Spain, United States, Vietnam), as well as various industries (heat supply, high-tech, manufacturing)

Banks and savings institutions audit manual, Volume 1

https://egrove.olemiss.edu/aicpa_guides/2171/thumbnail.jp

AICPA professional standards as of June 1, 2017, Volume 2: Statements of Position — Auditing and Attestation, Statement of Position — Accounting, Accounting and Review Services, Accounting and Review Services (Clarified), Code of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education

https://egrove.olemiss.edu/aicpa_prof/1556/thumbnail.jp

AICPA professional standards as of June 1, 2016, Volume 2: Statements of Position — Auditing and Attestation, Statement of Position — Accounting, Accounting and Review Services, Accounting and Review Services (Clarified), Code of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education

https://egrove.olemiss.edu/aicpa_prof/1549/thumbnail.jp

AICPA professional standards as of June 1, 2018, Volume 2: Statements of Position — Auditing and Attestation, Statement of Position — Accounting, Accounting and Review Services, Accounting and Review Services (Clarified), Code of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education

https://egrove.olemiss.edu/aicpa_prof/1561/thumbnail.jp

Carbon Accounting : How and why do Nordic companies utilize carbon accounting in risk evaluation and investment decision making?

Carbon accounting is going through the same development phases as did traditional accounting, where it developed from only bookkeeping to a more strategic role. Currently carbon accounting is in the same phase, developing from the measurement of carbon to using this accounted data for strategic investments and risk evaluations. This study looks at current carbon accounting schemes and their strategic roles using the material gathered from the Carbon Disclosure Projects (CDP) data bank and a close-up interview with one carbon intense company that uses internal carbon pricing. The sample companies consist of companies whose headquarters are located in the Nordics. The CDP material was analyzed using the coding method of the consolidated narrative interrogation (CONI) system. The interview used a theme-based approach. The results show that companies practice carbon accounting mainly to communicate towards investors and rating agencies, but also from the requests of their business partners. The study also suggests that carbon intense sector companies show more interest towards carbon accounting, but also that low carbon sectors like the financial sector use car- bon risk management approaches for their carbon-intense customers. Currently still the usage of car- bon accounting in a strategic manner in the Nordic companies is not widespread, even though companies face risks regarding regulation and rising carbon costs from carbon taxes and Emission trading systems. In the face of such uncertainty, companies should better prepare to face such risks

AICPA professional standards as of June 1, 2015, Volume 2: accounting and review services, code of professional conduct, bylaws, valuation services, consulting services, quality control, peer review, tax services, personal financial planning, continuing professional education

https://egrove.olemiss.edu/aicpa_prof/1543/thumbnail.jp

Sensemaking and the influencing factors on farmer decision-making

The budget for the Common Agricultural Policy (CAP) is €365bn (European Commission, 2018) for 2021–2027, with the majority allocated to farmers through direct payments. Given the economic vulnerability of many farm enterprises, and the concern about the sustainability of food supply for a growing worldwide population, these payments are provided to encourage food production. Despite this economic vulnerability, many farmers do not appear to run their business with the sole intention of profit maximisation. This paper explores various financial and non-financial influencing factors on the strategic farm expansion decision-making process of farmers with the aim of assisting policymakers and farm advisors to develop a deeper understanding of that process. As a result, agricultural policy may be more effectively formulated and advisory services to farmers may be improved. Semi-structured interviews were undertaken with 27 farmers who have undertaken strategic farm expansion decisions. Subsequently, the interview findings were presented to a focus group to probe them in more detail. A wide range of financial and non-financial influencing factors on the strategic farm expansion decision-making process of farmers emerge. Analysis of the influencing factors by the specific type of farm expansion decision undertaken and by farm type provides further insights. It is proposed that these influencing factors act as a cue which trigger a sensebreaking activity and cause the farmer to enter a process of sensemaking, culminating in a strategic farm expansion decision being undertaken