Developments in Preparation, Compilation, and Review Engagements, 2015/16
This Alert will help you create a smooth transition into performing your engagements under the new SSARS 21 standard. The new standard will have a major impact in this core area of practice, and this...
View ArticleComplete Guide to the CITP Body of Knowledge
Looking for tools to help you prepare for the CITP Exam?read more...
View ArticleOptimizing Company Cash: A Guide for Financial Professionals
Optimizing Company Cash provides a comprehensive guide to all elements of cash management in a business including:read more...
View ArticleAudit and Accounting Manual, 2016: Nonauthoritative Practice Aid
Updated as of June 1, 2016, this valuable resource provides a plain English approach to conducting an audit. This one-stop-shop summarizes applicable requirements and delivers how-to advice to help...
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AICPA Technical Questions and Answers, 2016
Find the answers to the questions your colleagues and clients are asking in AICPA Technical Questions and Answers. This publication compiles popular Qs&As from the AICPA's Technical Hotline.read...
View ArticleStatement on Auditing Standards 131: Amendment to Statement on Auditing...
The Auditing Standards Board has issued SAS No. 131, Amendment to Statement on Auditing Standards No. 122 Section 700, Forming an Opinion and Reporting on Financial Statements (AICPA, Professional...
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Renminbi Rising - William Overholt on RMB internationalization and the coming...
Professor William Overholt is co-author with Guonan Ma and Cheung Kwok Law of Renminbi Rising: A New Global Monetary System Emerges out now from Wiley. You can read a sample chapter here or buy the...
View ArticleHandbook of Basel III Capital: Enhancing Bank Capital in Practice
The Handbook of Basel III Capital – Enhancing Bank Capital in Practice delves deep into the principles underpinning the capital dimension of Basel III to provide a more advanced understanding of...
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January 2017 Data Update 5: A Taxing Year Ahead?
There are three realities that you cannot avoid in business and investing. The first is that your returns and value are based upon the cash flows you have left over after you pay taxes. The second is...
View ArticleSupply based on demand dynamical model. (arXiv:1701.07333v1 [q-fin.GN])
We propose and analyze numerically a simple dynamical model that describes the firm behaviors under uncertainty of demand forecast. Iterating this simple model and varying some parameters values we...
View ArticleLes produits Halal dans les {\'e}conomies occidentales. (arXiv:1701.07323v1...
In last years, we hear about halal products in non- Muslim societies including European and American ones. In France, for example, sales of halal products sold in stores during the year 2010, increased...
View ArticleHeterogeneity of the educational system: an introduction to the problem....
We analyze a heterogeneity of the educational system on the basis of one parameter: input grades of university students. We propose a mathematical model based on the construction of universities...
View ArticleAn analysis of potential conflict zones in the arctic region....
As a result of the climate change the situation in Arctic area leads to several important consequences. On the one hand, oil and gas resources can be exploited much easier than before. Thus, one can...
View ArticleResearch and Teaching Efficiencies of Turkish Universities with Heterogeneity...
The research and teaching efficiencies of 45 Turkish state universities are evaluated by using Multi-Activity Data Envelopment Analysis (MA-DEA) model developed by Beasley (1995). Universities are...
View ArticlePremium valuation for a multiple state model containing manifold premium-paid...
The aim of this contribution is to derive a general matrix formula for the net period premium paid in more than one state. For this purpose we propose to combine actuarial technics with the graph...
View ArticleDay of the Week Effect in biotechnology stocks: An Application of the GARCH...
This study examines the presence of the day-of-the-week effect on daily returns of biotechnology stocks over a 16-year period from January 2002 to December 2015. Using daily returns from the NASDAQ...
View ArticleTime Series Copulas for Heteroskedastic Data. (arXiv:1701.07152v1 [stat.AP])
We propose parametric copulas that capture serial dependence in stationary heteroskedastic time series. We develop our copula for first order Markov series, and extend it to higher orders and...
View ArticleFraud Data Analytics Methodology: The Fraud Scenario Approach to Uncovering...
Fraud Data Analytics Methodology addresses the need for clear, reliable fraud detection with a solid framework for a robust data analytic plan. By combining fraud risk assessment and fraud data...
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