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Synopsis: Predictive Power? Textual Analysis In Mergers And Acquisitions, Philip Morgan 2018 Brigham Young University

Synopsis: Predictive Power? Textual Analysis In Mergers And Acquisitions, Philip Morgan

Marriott Student Review

No abstract provided.


Synopsis: A Bit About Blockchain, Jonathan Chichoni 2018 Brigham Young University

Synopsis: A Bit About Blockchain, Jonathan Chichoni

Marriott Student Review

No abstract provided.


Synopsis: A Digital Global Supply Chain, Jonathan Chichoni 2018 Brigham Young University

Synopsis: A Digital Global Supply Chain, Jonathan Chichoni

Marriott Student Review

No abstract provided.


Book Review: Essentialism, 2018 Brigham Young University

Book Review: Essentialism

Marriott Student Review

No abstract provided.


The Benefits And Risks Of Multi-Level Marketing, Jacob Thorpe 2018 Brigham Young University

The Benefits And Risks Of Multi-Level Marketing, Jacob Thorpe

Marriott Student Review

No abstract provided.


Predictive Power? Textual Analysis In Mergers & Acquisitions, Philip E. Morgan 2018 Brigham Young University

Predictive Power? Textual Analysis In Mergers & Acquisitions, Philip E. Morgan

Marriott Student Review

Modern corporations utilize mergers and acquisitions as strategies to develop shareholder value today more than ever before, yet the need for understanding firms’ rationale and strategy is critical in predicting post-merger stock performance for all investors. I apply the interpretive power of textual analysis and regression to a corpus of SEC mergers and acquisitions public company filings between 1994-2017. Not only do I challenge the statistically significant correlation between word content and post-transaction abnormal stock returns, but I also characterize the effects of time segments, transaction size, and industry variation across time. As a final application, I consider sentiment analysis ...


Executive Spotlight: Adam Chase, Kylan Rutherford 2018 Brigham Young University

Executive Spotlight: Adam Chase, Kylan Rutherford

Marriott Student Review

Adam Chase, CEO of Chase Marketing, has branded his company "the accountability agency." He works to establish north star goals with clients, then works with his team to follow through with them until their achieved. He focuses all he does on people and developing their personal brands. Family and God are his north stars.


The Digital Global Supply Chain: The Growing Case For Blockchain Technology Expansion Within Global Supply Chain, Jonathan Chichoni, Scott Webb 2018 Brigham Young University

The Digital Global Supply Chain: The Growing Case For Blockchain Technology Expansion Within Global Supply Chain, Jonathan Chichoni, Scott Webb

Marriott Student Review

In a competitive global market place, technology adoption and application in supply chain is becoming increasingly important as companies seek to acquire competitive advantages. Since blockchain’s advent to the global stage of modern disruptive technologies, several questions remain unanswered pertaining to the benefits that blockchain adoption poses to global supply chains. I apply a typology analysis to a corpus of company filings, press releases and industry studies to better understand the reasons for which global supply chains industry wide are adopting blockchain technology and the specific benefits which they seek to exploit through the use of blockchain. I characterize ...


Leadership Development: A Study Of Elon Musk, Ryan H. Yauney 2018 Brigham Young University

Leadership Development: A Study Of Elon Musk, Ryan H. Yauney

Marriott Student Review

As one of the most prolific businessmen of our time, Elon Musk is the epitome of a successful leader. Not only has Elon Musk succeeded in the entrepreneurial realm with his many profitable startups, but he has been able to guide these companies along their paths of massive growth and into the national spotlight. This article discovers which key attributes of Musk help him thrive, and how developing a company’s office culture can produce similar attributes in their own management.


Buzzwords, 2018 Brigham Young University

Buzzwords

Marriott Student Review

No abstract provided.


Implications Of Audit Office Resource Allocation Shocks: Evidence From Late 10-K Filings, Stuart Dearden 2018 University of Arkansas, Fayetteville

Implications Of Audit Office Resource Allocation Shocks: Evidence From Late 10-K Filings, Stuart Dearden

Theses and Dissertations

Prior literature examines consequences (e.g., negative market reactions, higher subsequent audit fees, and debt covenant violations) audit clients face arising from missed regulatory due dates. These clients likely pressure the auditor to provide additional resources to perform the audit. This paper examines whether an audit office resource allocation shock stemming from late-filing clients is associated with the audit quality of the other timely-filing clients in that audit office. I find that timely-filing clients are more likely to subsequently restate their financial statements when there are late-filing clients in the same audit office. Using audit fees as a proxy for ...


Predicting Changes In Earnings: A Walk Through A Random Forest, Joshua Hunt 2018 University of Arkansas, Fayetteville

Predicting Changes In Earnings: A Walk Through A Random Forest, Joshua Hunt

Theses and Dissertations

This paper investigates whether the accuracy of models used in accounting research to predict categorical dependent variables (classification) can be improved by using a data analytics approach. This topic is important because accounting research makes extensive use of classification in many different research streams that are likely to benefit from improved accuracy. Specifically, this paper investigates whether the out-of-sample accuracy of models used to predict future changes in earnings can be improved by considering whether the assumptions of the models are likely to be violated and whether alternative techniques have strengths that are likely to make them a better choice ...


The Influence Of Nonpublic Audit Concentration On Public Client Audit Outcomes, Emily Hunt 2018 University of Arkansas, Fayetteville

The Influence Of Nonpublic Audit Concentration On Public Client Audit Outcomes, Emily Hunt

Theses and Dissertations

Nonpublic clients make up a substantial portion of audit firm client portfolios and the demands they place on the audit firm differ from those of public clients. As such, I investigate the influence of nonpublic audit concentration (NPAC) on the quality, timeliness, and cost effectiveness of public client audits. I find that NPAC is unrelated to audit quality and negatively related to the likelihood of late filing financial statements and audit fees for public clients. My study contributes to audit literature that investigates the effect of audit firm portfolio characteristics on audit outcomes by 1) providing a new measure that ...


Does The Homework Format Really Matter? The Impact Of Homework Format And Learning Style On Accounting Students’ Learning Engagement And Academic Achievement, Pat Maxwell, Kari Smoker, Susan Stites-Doe 2018 The College at Brockport

Does The Homework Format Really Matter? The Impact Of Homework Format And Learning Style On Accounting Students’ Learning Engagement And Academic Achievement, Pat Maxwell, Kari Smoker, Susan Stites-Doe

ITS Publications and Presentations

The experience of students submitting written homework is compared to those using online homework platforms at a college in the northeastern United States. Results indicate that online homework platforms can increase student engagement in the course when students are satisfied with the platform’s functionality and when students believe the web-based tool matches their own learning style. Findings suggest that students not inclined towards e-textbook use might be willing to set aside their preferences and try an online homework platform if they believe that the experience will be compatible with their learning style. Given the links between perceptions of learning ...


Domestic Asset Tracing And Recovery Of Hidden Assets And The Spoils Of Financial Crime, Nathan Wadlinger, Carl Pacini, Nicole Stowell, William Hopwood, Debra Sinclair 2018 University of South Florida St. Petersburg

Domestic Asset Tracing And Recovery Of Hidden Assets And The Spoils Of Financial Crime, Nathan Wadlinger, Carl Pacini, Nicole Stowell, William Hopwood, Debra Sinclair

St. Mary's Law Journal

Abstract forthcoming


Shareholder Litigation And Corporate Disclosure: Evidence From Derivative Lawsuits, Thomas BOURVEAU, Yun LOU, Rencheng WANG 2018 Hong Kong University of Science and Technology

Shareholder Litigation And Corporate Disclosure: Evidence From Derivative Lawsuits, Thomas Bourveau, Yun Lou, Rencheng Wang

Research Collection School Of Accountancy

Using the staggered adoption of universal demand (UD) laws in the United States, we study the effect of shareholder litigation risk on corporate disclosure. We find that disclosure significantly increases after UD laws make it more difficult to file derivative lawsuits. Specifically, firms issue more earnings forecasts and voluntary 8-K filings, and increase the length of management discussion and analysis (MD&A) in their 10-K filings. We further assess the direct and indirect channels through which UD laws affect firms' disclosure policies. We find that the effect of UD laws on corporate disclosure is driven by firms facing relatively higher ...


Teaching Internal Control Using A Student-Generated Video Project, Poh Sun SEOW, Gary PAN 2018 Singapore Management University

Teaching Internal Control Using A Student-Generated Video Project, Poh Sun Seow, Gary Pan

Research Collection School Of Accountancy

Educators consider the video learning approach an effective method todeliver educational content as compared to the traditional method of books andwritten materials. This paper presents a project that involvesstudent-generated videos to learn internal control in an undergraduate accountinginformation systems course. We believe that this video learning approach is anengaging way for students to be self-directed learners in learning internalcontrol and complements the written materials in the textbook. The surveyresults show that most of the respondents viewed the learning experience of thevideo project positively. The results also indicate that the video project helpsstudents to learn internal control. Students also commented that ...


What Does It Take To Become A Partner At A Big 4 Accounting Firm? Insights From Singapore’S Experience, Gary PAN, Poh Sun SEOW, Yang Hoong PANG, Kwong Sin LEONG 2018 Singapore Management University

What Does It Take To Become A Partner At A Big 4 Accounting Firm? Insights From Singapore’S Experience, Gary Pan, Poh Sun Seow, Yang Hoong Pang, Kwong Sin Leong

Research Collection School Of Accountancy

Due to the shift in partner’s identity, there have been growing interests in understanding characteristics, skills and behaviours of accounting partners. Given that Big 4 Accounting firms are supposedly international accounting firms that are organized in similar structures, an interesting question of whether the same partner qualities can be applied in the Big 4 accounting firms for a non-western context such as Asia. As far as we know, no such study has been conducted in an Asian context. We argue this could be of great interest to the Big 4 Accounting firms as Asia is one of their fastest ...


Accounting Choices And The Legal Environment: The Impact Of The Ex Post Loss Rule, Teck Meng Junior TAN 2018 Singapore Management University

Accounting Choices And The Legal Environment: The Impact Of The Ex Post Loss Rule, Teck Meng Junior Tan

Research Collection School Of Accountancy

Using a landmark Supreme Court decision as a natural experiment, I examine the impact of a fundamental requirement in securities litigation, the ex post loss rule, on income-decreasing accounting choices. Dura Pharmaceuticals v. Broudo (2005) established that plaintiffs must show that the alleged misrepresentations caused an actual economic loss. The case resolved a circuit split, allowing me to identify a treatment jurisdiction affected by Dura, and control jurisdictions in which the rule was already the prevailing legal standard. Motivated by legal analyses suggesting that Dura incentivizes firms to delay negative corrections, I hypothesize and find that treatment firms in high-litigation ...


Individual Lawyers, The Sec Revolving Door, And Comment Letters, Michael SHEN, Teck Meng Junior TAN 2018 Singapore Management University

Individual Lawyers, The Sec Revolving Door, And Comment Letters, Michael Shen, Teck Meng Junior Tan

Research Collection School Of Accountancy

Government officials, advocacy groups, and the business press have raised concerns thatformer SEC employees may continue to influence the SEC after leaving the agency. Usinga hand-collected database of individual lawyers that represent firms in responding to SECcomment letters, we examine the impact of individual lawyers, and lawyers formerly employedby the SEC, on the comment letter process. We document significant differencesbetween lawyers and law firms in their clients’ resistance to SEC comment letters, and findthat firms that retain former SEC employees are larger, more profitable, and more likely tohave received a comment letter raising accounting issues. After matching on lawyer, commentletter ...


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