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151. The Impact of State Taxation on the investment Portfolio of Banks.

Author

Sawyers, Roby B. and Beasley, Mark S.

Subjects
BANKING industry, INVESTMENTS, FISCAL policy, STATE taxation, FINANCIAL institutions, INCOME tax, ECONOMIC policy
Abstract

This study examines the relation between state corporate tax provisions and the investment portfolios of banks. Consistent with federal tax Jaws, certain states disallow state tax deductions for interest expense incurred in generating tax-exempt income. However, three states have tax-law provisions allowing banks to deduct the Interest expense Incurred to earn tax-exempt interest on U.S. government and municipal securities. Recently, the effects of this difference In state tax policy and its impact on state Income taxes paid by banks and their investment portfolios have been debated. Critics argue that this provision encourages banks In deduction states to Invest more heavily in tax-exempt securities than banks In states without the deduction provision. This study provides insight to the debate by empirically finding that the impact of the deduction provision Is contingent on the bank's state marginal income tax rate. As banks face higher marginal state income tax rates In deduction states, they are significantly more likely to Invest a greater percentage of their assets In U.S. government securities than banks facing low tax rates in deduction states or banks In states not Slowing the interest expense deduction. These results should be relevant to state tax policy makers and banking Industry officials who have a vested interest In the debate of this provision. [ABSTRACT FROM AUTHOR]

Published
1998

152. Rising Expectations.

Author

Beasley, Mark S., Branson, Bruce C., and Hancock, Bonnie V.

Subjects
RISK management in business, CORPORATE directors, BOARDS of directors, STOCKHOLDERS, AUDITING, CORPORATE governance
Abstract

The article addresses the oversight responsibilities of boards of directors in terms of risk management practices and enterprise risk management (ERM). The author acknowledges that stakeholders are looking to boards for this kind of strategic planning in anticipation of risk. The article outlines the board's role in risk management, the role of the audit committee, the formalization of risk management processes, leadership in ERM processes, what part internal and external auditors play into this effort, and setting realistic time expectations for ERM implementation. INSETS: EXECUTIVE SUMMARY;Governance Expectations for Board Risk Oversight;Sample Audit Committee Charter Discussion of Risk Management;COSO's Definition of Enterprise Risk Management

Published
2008

153. Cleaning up a dirty word

Author

Beasley, Mark

Subjects
Sales promotions -- Evaluation
Abstract

Some years ago, the sub-editors of the Times are reported to have held a competition for the dullest Times headline printed. It was won with 'Nobody hurt in small earthquake'. [...]

Published
1992

154. FOR THE PRACTICING AUDITOR.

Author

Beasley, Mark, Fagan, Peg, Mancino, Jane, and McNamee, Patrick

Subjects
RULES, PROFESSIONAL peer review, AUDITING standards, FINANCIAL management, FINANCIAL statements, COMPTROLLERS, INTERNAL auditing
Abstract

The article presents question and answer advisory regarding the issue on the new statement on auditing standards. The impact of this statement on peer preview process. Several terms were given an emphasis such as the clearly inconsequential that refers to an amount significantly below the threshold of materiality, another is compliance testing that is related to control procedures while tests of controls are aimed at determining the effectiveness of the design or operation of internal control structure policies and procedures.

Published
1989

156. LiDAR based Digital Terrain Model (DTM) data for South West England

Author

Ferraccioli, Fausto, Gerard, France, Robinson, Carl, Jordan, Tom, Biszczuk, Magdalena, Ireland, Louise, Beasley, Mark, Vidamour, Andrew, Barker, Andrew, Arnold, Rodney, Dinn, Michael, Fox, Adrian, Howard, Andrew, Ferraccioli, Fausto, Gerard, France, Robinson, Carl, Jordan, Tom, Biszczuk, Magdalena, Ireland, Louise, Beasley, Mark, Vidamour, Andrew, Barker, Andrew, Arnold, Rodney, Dinn, Michael, Fox, Adrian, and Howard, Andrew

Abstract

The British Antarctic Survey (BAS) acquired a new high resolution (~1 point/meter) and high accuracy (25 cm vertical) LiDAR dataset over Cornwall and Devon during the month of July and August 2013 for the Tellus South West project. The conversion of the raw LiDAR data into the digital terrain and surface model was carried out by the Environment Agency (contract). The spatial dataset consists of 2 cm height layers representing the terrain and surface height respectively at a spatial resolution of 1 m (grid cell) and an average height accuracy of 25 cm. The Digital Terrain Model (DTM) and Digital Surface Model (DSM) cover an area of 9424 km2 that includes all the land west of Exmouth (i.e. west of circa 3o 21’ W). The data is available as individual files representing sections of Ordnance Survey tiles in ESRI grid format (e.g. SX37ne; SX37nw; SX37se; SX37sw). The DTM represents the topographic model (height) of the bare earth. The DSM includes the height of features on the bare earth (if present), such as buildings or vegetation. An overview of the TELLUS project is available on the web at http://www.tellusgb.ac.uk/.

157. LiDAR based Digital Surface Model (DSM) data for South West England

Author

Ferraccioli, Fausto, Gerard, France, Robinson, Carl, Jordan, Tom, Biszczuk, Magdalena, Ireland, Louise, Beasley, Mark, Vidamour, Andrew, Barker, Andrew, Arnold, Rodney, Dinn, Michael, Fox, Adrian, Howard, Andrew, Ferraccioli, Fausto, Gerard, France, Robinson, Carl, Jordan, Tom, Biszczuk, Magdalena, Ireland, Louise, Beasley, Mark, Vidamour, Andrew, Barker, Andrew, Arnold, Rodney, Dinn, Michael, Fox, Adrian, and Howard, Andrew

Abstract

The British Antarctic Survey (BAS) acquired a new high resolution (~1 point/meter) and high accuracy (25 cm vertical) LiDAR dataset over Cornwall and Devon during the month of July and August 2013 for the Tellus South West project. The conversion of the raw LiDAR data into the digital terrain and surface model was carried out by the Environment Agency (contract). The spatial dataset consists of 2 cm height layers representing the terrain and surface height respectively at a spatial resolution of 1 m (grid cell) and an average height accuracy of 25 cm. The Digital Terrain Model (DTM) and Digital Surface Model (DSM) cover an area of 9424 km2 that includes all the land west of Exmouth (i.e. west of circa 3o 21’ W). The data is available as individual files representing sections of Ordnance Survey tiles in ESRI grid format (e.g. SX37ne; SX37nw; SX37se; SX37sw). The DTM represents the topographic model (height) of the bare earth. The DSM includes the height of features on the bare earth (if present), such as buildings or vegetation. An overview of the TELLUS project is available on the web at http://www.tellusgb.ac.uk/.

161. Fraudulent financial reporting: 1987-1997 : an analysis of U.S. public companies : research report

Author

Beasley, Mark S., Carcello, Joseph V., Hermanson, Dana R., Committee of Sponsoring Organizations of the Treadway Commission, Beasley, Mark S., Carcello, Joseph V., Hermanson, Dana R., and Committee of Sponsoring Organizations of the Treadway Commission

Abstract

Copyright and permission to reprint held by: American Institute of Certified Public Accountants, https://egrove.olemiss.edu/aicpa_assoc/1330/thumbnail.jpg

163. Fraudulent financial reporting: 1987-1997 : an analysis of U.S. public companies : research report

Author

Beasley, Mark S., Carcello, Joseph V., Hermanson, Dana R., Committee of Sponsoring Organizations of the Treadway Commission, Beasley, Mark S., Carcello, Joseph V., Hermanson, Dana R., and Committee of Sponsoring Organizations of the Treadway Commission

Abstract

Copyright and permission to reprint held by: American Institute of Certified Public Accountants, https://egrove.olemiss.edu/aicpa_assoc/1330/thumbnail.jpg

167. Fraudulent financial reporting: 1987-1997 : an analysis of U.S. public companies : research report

Author

Beasley, Mark S., Carcello, Joseph V., Hermanson, Dana R., Committee of Sponsoring Organizations of the Treadway Commission, Beasley, Mark S., Carcello, Joseph V., Hermanson, Dana R., and Committee of Sponsoring Organizations of the Treadway Commission

Abstract

Copyright and permission to reprint held by: American Institute of Certified Public Accountants, https://egrove.olemiss.edu/aicpa_assoc/1330/thumbnail.jpg

169. Fraudulent financial reporting: 1987-1997 : an analysis of U.S. public companies : research report

Author

Beasley, Mark S., Carcello, Joseph V., Hermanson, Dana R., Committee of Sponsoring Organizations of the Treadway Commission, Beasley, Mark S., Carcello, Joseph V., Hermanson, Dana R., and Committee of Sponsoring Organizations of the Treadway Commission

Abstract

Copyright and permission to reprint held by: American Institute of Certified Public Accountants, https://egrove.olemiss.edu/aicpa_assoc/1330/thumbnail.jpg

170. LiDAR based Digital Surface Model (DSM) data for South West England

Author

Ferraccioli, Fausto, Gerard, France, Robinson, Carl, Jordan, Tom, Biszczuk, Magdalena, Ireland, Louise, Beasley, Mark, Vidamour, Andrew, Barker, Andrew, Arnold, Rodney, Dinn, Michael, Fox, Adrian, Howard, Andrew, Ferraccioli, Fausto, Gerard, France, Robinson, Carl, Jordan, Tom, Biszczuk, Magdalena, Ireland, Louise, Beasley, Mark, Vidamour, Andrew, Barker, Andrew, Arnold, Rodney, Dinn, Michael, Fox, Adrian, and Howard, Andrew

Abstract

The British Antarctic Survey (BAS) acquired a new high resolution (~1 point/meter) and high accuracy (25 cm vertical) LiDAR dataset over Cornwall and Devon during the month of July and August 2013 for the Tellus South West project. The conversion of the raw LiDAR data into the digital terrain and surface model was carried out by the Environment Agency (contract). The spatial dataset consists of 2 cm height layers representing the terrain and surface height respectively at a spatial resolution of 1 m (grid cell) and an average height accuracy of 25 cm. The Digital Terrain Model (DTM) and Digital Surface Model (DSM) cover an area of 9424 km2 that includes all the land west of Exmouth (i.e. west of circa 3o 21’ W). The data is available as individual files representing sections of Ordnance Survey tiles in ESRI grid format (e.g. SX37ne; SX37nw; SX37se; SX37sw). The DTM represents the topographic model (height) of the bare earth. The DSM includes the height of features on the bare earth (if present), such as buildings or vegetation. An overview of the TELLUS project is available on the web at http://www.tellusgb.ac.uk/.

171. LiDAR based Digital Terrain Model (DTM) data for South West England

Author

Ferraccioli, Fausto, Gerard, France, Robinson, Carl, Jordan, Tom, Biszczuk, Magdalena, Ireland, Louise, Beasley, Mark, Vidamour, Andrew, Barker, Andrew, Arnold, Rodney, Dinn, Michael, Fox, Adrian, Howard, Andrew, Ferraccioli, Fausto, Gerard, France, Robinson, Carl, Jordan, Tom, Biszczuk, Magdalena, Ireland, Louise, Beasley, Mark, Vidamour, Andrew, Barker, Andrew, Arnold, Rodney, Dinn, Michael, Fox, Adrian, and Howard, Andrew

Abstract

The British Antarctic Survey (BAS) acquired a new high resolution (~1 point/meter) and high accuracy (25 cm vertical) LiDAR dataset over Cornwall and Devon during the month of July and August 2013 for the Tellus South West project. The conversion of the raw LiDAR data into the digital terrain and surface model was carried out by the Environment Agency (contract). The spatial dataset consists of 2 cm height layers representing the terrain and surface height respectively at a spatial resolution of 1 m (grid cell) and an average height accuracy of 25 cm. The Digital Terrain Model (DTM) and Digital Surface Model (DSM) cover an area of 9424 km2 that includes all the land west of Exmouth (i.e. west of circa 3o 21’ W). The data is available as individual files representing sections of Ordnance Survey tiles in ESRI grid format (e.g. SX37ne; SX37nw; SX37se; SX37sw). The DTM represents the topographic model (height) of the bare earth. The DSM includes the height of features on the bare earth (if present), such as buildings or vegetation. An overview of the TELLUS project is available on the web at http://www.tellusgb.ac.uk/.

172. En Garde With ERM.

Author

Beasley, Mark S.

Subjects
SCHOOL risk management, UNIVERSITY & college administration, STRATEGIC planning, ORGANIZATIONAL goals, RISK assessment
Abstract

The article offers the author's insights on the use of an enterprise risk management (ERM) procedure to monitor uncertainties that might affect an educational organization's mission and reputation. Topics include the challenges faced by institutions, strategic initiatives to protect and improve the value of mission and brand, and the development of key risk indicators (KRIs). INSET: Tolerate or Terminate? You Decide.

Published
2013

174. Report of the President.

Author

Beasley, Mark

Subjects
ACCOUNTING, ASSOCIATIONS, institutions, etc., AUDITING conferences, RESEARCH teams, SOCIETIES
Abstract

Discusses several issues related to the Auditing Section/American Accounting Association. Background on the 2006 Auditing Section Mid-Year Conference held in Los Angeles, California from January 13-14, 2006; Overview of the Auditing Doctoral Consortium held on January 12, 2006; Selection of seven research teams that will be responsible for preparing academic research syntheses for the Public Company Accounting Oversight Board.

Published
2006

175. Chatter.

Author

Johnson, Barrie, Mounsey, Sullivan, Ian, Barrow, Chris, Blade, Mike, Deadman, Luke, Hatton, Karl, Kulczyk, Mark, Beasley, Mark, Hart, Michael, Ethers Etherington, Vicky, Wright, Bernard, Bakker, Alfred, Walker, Mick, Byrne, Paul, Rock Freestone, Paul, and Armstrong Boast, Neil

Published
2016

176. Sympathy for the Devil: Art and Rock and Roll Since 1967.

Author

Beasley, Mark

Subjects
*ART & music, *MODERN art exhibitions, *ROCK music, *ART exhibitions
Abstract

The article previews the exhibition "Sympathy for the Devil: Art and Rock and Roll Since 1967" at the Museum of Contemporary Art in Chicago, Illinois from September 29, 2007 to January 6, 2008.

Published
2007

177. Rock-Paper-Scissors: Pop Music as Subject of Visual Art.

Author

Beasley, Mark

Subjects
*ART exhibitions, *MUSIC in art, *POPULAR music, *EXHIBITIONS
Abstract

The article reviews the art exhibition "Rock-Paper-Scissors: Pop Music as Subject of Visual Art" at the Kunsthaus Graz in Graz, Austria from June 6-September 6, 2009.

Published
2009

178. Independence and Auditor Selection.

Author

Beasley, Mark S. and Petroni, Kathy R.

Subjects
AUDITORS, BOARDS of directors, INSURANCE companies, ORGANIZATIONAL structure, PROPERTY insurance, ACCOUNTING
Abstract

The article presents information on a study in which researchers examined the association between independent boards of directors, measured as the percentage of outside directors on the board, and the type of external auditor selected. The researchers examined 681 property-liability insurers and found that after controlling for insurer size, organizational structure, financial condition and geographic dispersion, as well as other variables, the likelihood an insurer would use a specialist Big 6 auditor increased as the percentage of outsiders on the board of directors increased.

Published
2001

180. An Empirical Bayes Method for Updating Inferences in Analysis of Quantitative Trait Loci Using Information From Related Genome Scans.

Author

Kui Zhang, Wiener, Howard, Beasley, Mark, George, Varghese, Amos, Christopher I., and Allison, David B.

Subjects
*GENOMES, *GENE mapping, *CLONING, *LINKAGE (Genetics), *GENETICS
Abstract

Individual genome scans for quantitative trait loci (QTL) mapping often suffer from low statistical power and imprecise estimates of QTL location and effect. This lack of precision yields large confidence intervals for QTL location, which are problematic for subsequent fine mapping and positional cloning. In prioritizing areas for follow-up after an initial genome scan and in evaluating the credibility of apparent linkage signals, investigators typically examine the results of other genome scans of the same phenotype and informally update their beliefs about which linkage signals in their scan most merit confidence and follow-up via a subjective-intuitive integration approach. A method that acknowledges the wisdom of this general paradigm but formally borrows information from other scans to increase confidence in objectivity would be a benefit. We developed an empirical Bayes analytic method to integrate information from multiple genome scans. The linkage statistic obtained from a single genome scan study is updated by incorporating statistics from other genome scans as prior information. This technique does not require that all studies have an identical marker map or a common estimated QTL effect. The updated linkage statistic can then be used for the estimation of QTL location and effect. We evaluate the performance of our method by using extensive simulations based on actual marker spacing and allele frequencies from available data. Results indicate that the empirical Bayes method can account for between-study heterogeneity, estimate the QTL location and effect more precisely, and provide narrower confidence intervals than results from any single individual study. We also compared the empirical Bayes method with a method originally developed for meta-analysis (a closely related but distinct purpose). In the face of marked heterogeneity among studies, the empirical Bayes method outperforms the comparator. [ABSTRACT FROM AUTHOR]

Published
2006
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183. Essentials of auditing, assurance services and ethics in Australia : an integrated approach

Author

Arens, Alvin, Best, Peter, Shailer, Gregory, Fiedler, Brenton Andrew, Elder, R.J, and Beasley, Mark

Subjects
ComputingMilieux_LEGALASPECTSOFCOMPUTING
Abstract

For the first time ever, the team that created the best selling Australian auditing text is bringing you a condensed version! Perfectly suited to most 13 week units, Essentials of Auditing, Assurances Services and Ethics in Australia: An Integrated Approach offers you the high quality you have come to expect from the Arens team in a compact text. Briefer, more concise coverage across the book makes it not only easier for students to read, but also ensures that they are not being overwhelmed by too much information at once. Similar to Auditing, 8e, the Essentials version presents a conscious effort to focus on the Australian auditing environment in terms of the current practices and standards issued by the Auditing and Assurance Standards Board (AUASB). The book is a concise introduction to auditing for students who have not had significant experience in the field. It is also appropriate for introductory professional development courses for public accounting firms, internal auditors and government auditors. The primary emphasis in this text is on the auditor's decision-making process. The purpose is to integrate the most important concepts of auditing with certain practical aspects in a logical manner to assist students in understanding audit decision-making and evidence accumulation. Technology, e-commerce, and fraud issues are also integrated throughout the chapters, making it one of the most up-to-date texts, not only in current standards, but in keeping up with the digital world. ACL version 9 student software and activities on CD-ROM with this edition help develop proficiency in this internationally market leading audit software to enhance students' future employment prospects.

Published
2010

184. Auditing, assurance services and ethics in Australia : an integrated approach

Author

Arens, Alvin, Best, Peter, Fiedler, Brenton Andrew, Shailer, Gregory, Elder, R.J, and Beasley, Mark

Subjects
ComputingMilieux_LEGALASPECTSOFCOMPUTING
Abstract

The eighth edition of Auditing, Assurance Services and Ethics in Australia: An Integrated Approach represents a conscious effort to focus on the Australian auditing environment in terms of the current practices and standards issued by the Auditing and Assurance Standards Board (AUASB). The book is a comprehensive introduction to auditing for students who have not had significant experience in the field. It is also appropriate for introductory professional development courses for public accounting firms, internal auditors and government auditors. The primary emphasis in this text is on the auditor's decision-making process. The purpose is to integrate the most important concepts of auditing with certain practical aspects in a logical manner to assist students in understanding audit decision-making and evidence accumulation. Technology, e-commerce, and fraud issues are also integrated throughout the chapters, making it one of the most up-to-date texts, not only in current standards, but in keeping up with the digital world. ACL version 9 student software and activities on CD Rom with this edition help develop proficiency in this internationally market leading audit software to enhance students' future employment prospects.

Published
2010

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