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Accountants’ Letterhead Samples, American Institute of Certified Public Accountants. Professional Ethics Division 2022 University of Mississippi

Accountants’ Letterhead Samples, American Institute Of Certified Public Accountants. Professional Ethics Division

Guides, Handbooks and Manuals

No abstract provided.


Internal Controls In Small City Government, M. Wade Cothran 2022 Liberty University

Internal Controls In Small City Government, M. Wade Cothran

Doctoral Dissertations and Projects

The flexible design multiple case study was performed to broaden the understanding of the possible rationale for city government officials' failing to implement effective internal controls related to the global business problem of occupational fraud. The leadership of an organization should assume a stewardship attitude to reduce fraud risk by designing, implementing, monitoring internal controls, and testing their effectiveness. Asset misappropriation from occupational fraud results in the loss of assets and potential business failure. The research questions explored the internal control procedures implemented to prevent and detect property theft. Additionally, the research questions addressed the strategies implemented to establish segregation ...


Selection Of Audit Courses For Engineering Students, Anita Patil Dr., Neha Deshpande 2022 MKSSS’s Cummins College of Engineering for Women, Karvenagar, Pune

Selection Of Audit Courses For Engineering Students, Anita Patil Dr., Neha Deshpande

Graduate Research in Engineering and Technology (GRET)

Rather than materialistic gain and possession, personality development is more of a process of growing human capabilities. Personality development is recognized as a vital component of corporate success, and it extends beyond the human realm. Especially freshly recruited engineers have to deal with challenging situations almost every day. Adaptability and strong interpersonal skills are essential soft skills for engineering students to cope with the strenuous/high-pressure work environment. The Audit courses can help in the holistic development of engineering students. These are introduced in the curriculum by AICTE in order to help students develop their personality, improve communication skills and ...


Trusting The Stock Market: Further Evidence From Ipos Around The World, Kiridaran KANAGARETNAM, Kiat Bee Jimmy LEE, Chee Yeow LIM, Gerald J. LOBO 2022 Singapore Management University

Trusting The Stock Market: Further Evidence From Ipos Around The World, Kiridaran Kanagaretnam, Kiat Bee Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo

Research Collection School Of Accountancy

Using an international sample of IPO firms from 36 countries and a country-level index for societal trust, we find strong evidence that societal trust is negatively associated with the degree of IPO underpricing. In cross-sectional analyses, we find that the effect of societal trust in reducing IPO underpricing is more pronounced when the information environment is less transparent, when the stock market environment is less robust, and when legal institutions are weaker, settings where the effect of trust is likely to be more salient. Our study contributes to and extends the literature by providing strong evidence that an informal institution ...


Avoiding Unfavorable Results Of The Favorable Tax Treatment Of Cares Act Withdrawals: An Unexpected Problem, Emily Cokeley, Michelle Freeman 2022 East Tennessee State University

Avoiding Unfavorable Results Of The Favorable Tax Treatment Of Cares Act Withdrawals: An Unexpected Problem, Emily Cokeley, Michelle Freeman

ETSU Faculty Works

No abstract provided.


Bondholders’ Influence On Corporate Disclosure: Evidence From Capital Expenditure Forecasts As A Firm’S Commitment, Sae Young Yoon 2022 The Graduate Center, City University of New York

Bondholders’ Influence On Corporate Disclosure: Evidence From Capital Expenditure Forecasts As A Firm’S Commitment, Sae Young Yoon

Dissertations, Theses, and Capstone Projects

This paper addresses how firms cater to bondholders’ demand for additional information by examining capital expenditure (capex) forecasts prior to bond issuance. While bondholders’ demand for additional information incentivizes firms to be more transparent, the importance of macroeconomic factors and comparable bonds outstanding in bond pricing might, however, decrease the benefit of additional disclosure. Using the difference-in-differences approach, I document that firms provide more capex forecasts prior to bond issuance. This increase in capex forecasts is detected when bonds are issued for capital expenditure purposes or when investment-restricting covenants protect bondholders. Next, I find that firms provide more conservative capex ...


How Technology Has Changed The Field Of Accounting, Emmanuel J. Quinto II 2022 Bridgewater State University

How Technology Has Changed The Field Of Accounting, Emmanuel J. Quinto Ii

Honors Program Theses and Projects

The thesis aims to discuss how technology has changed the field of accounting. The research focuses on information from journal articles and research reports to discover the changes that technological advancements have brought to the accounting industry and profession. The customer Satisfaction Model is one of the researcher's theories in this thesis. The theoretical framework also consists of the Technology Acceptance Model as the other theory. The discussion emphasizes the technological advances in accounting and the shortcomings of technological advancements in accounting. Each type of business is affected differently by technology. Accounting, for example, must keep up with the ...


A Psychological Profile Of The Digitized Economy: Who Buys Cryptocurrencies, Nfts, And Meme-Stocks (And Why)?, Nicole Wolfe 2022 Western University

A Psychological Profile Of The Digitized Economy: Who Buys Cryptocurrencies, Nfts, And Meme-Stocks (And Why)?, Nicole Wolfe

Undergraduate Student Research Internships Conference

As the global digital economy continues to grow in interest and financial worth, it is imperative to harvest data to gain early information on this nuanced economy. Already, we have witnessed billions of dollars in losses and wins at the blink of an eye, encouragement to invest from well-known celebrities and politicians, and high anxiety from the newness, power consumption, and potential outcomes of this nuanced system. Stemming from the lack of solid evidence in this emerging field, we hope to gain more insight on the early players and variation within the digitized economy. Similarly, we hope to identify specific ...


Deshkan Ziibi Conservation Impact Bond Replication, Si Zhe yUAN 2022 Western University

Deshkan Ziibi Conservation Impact Bond Replication, Si Zhe Yuan

Undergraduate Student Research Internships Conference

Description of the work that I did the summer and its respective outcomes.


Aicpa Service Center Training Guide, American Institute of Certified Public Accountants (AICPA) 2022 University of Mississippi

Aicpa Service Center Training Guide, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Perception Of Internal Controls Helps Explain Whistleblowing, Andrea M. Scheetz, Tonya D.W. Smalls, Joseph Wall, Aaron B. Wilson 2022 Georgia Southern University

Perception Of Internal Controls Helps Explain Whistleblowing, Andrea M. Scheetz, Tonya D.W. Smalls, Joseph Wall, Aaron B. Wilson

Accounting Faculty Research and Publications

The nonprofit sector may suffer financially from inconsistency in regulations and polices surrounding internal control implementation. To address this issue, our study explores how perceived internal control strength differs between nonprofit and for-profit organizations. Furthermore, we examine three components of the Committee of Sponsoring Organization framework to determine which components might significantly influence whistleblowing for nonprofit organizations. As expected, all three components appear to significantly influence whistleblowing for those in for-profit organizations. For those in nonprofit organizations, the perception of control activities and monitoring activities significantly mediates the relationship between organization type and whistleblowing intentions. Finally, the data indicate that ...


Do Firms Respond To Peer Disclosures? Evidence From Disclosures Of Clinical Trial Results, Vedran CAPKUN, Yun LOU, Clemens A. OTTO, Yin WANG 2022 Singapore Management University

Do Firms Respond To Peer Disclosures? Evidence From Disclosures Of Clinical Trial Results, Vedran Capkun, Yun Lou, Clemens A. Otto, Yin Wang

Research Collection School Of Accountancy

Using data on the registration of clinical trials and the disclosure of trial results, we examine how firms respond to peer disclosures. We find that firms are less likely to disclose their own trial results if the results of a larger number of closely related trials are disclosed by their peers. This relation is stronger if the firms face higher competition (as measured by the number of competing trials). It is weaker if the firms are further along in their research than the peers (as measured by the trials’ phase) and if the peers’ disclosures convey more negative news (as ...


Yung Kee: A Roast Goose Chase, Singapore Management University 2022 Singapore Management University

Yung Kee: A Roast Goose Chase, Singapore Management University

Perspectives@SMU

How a Hong Kong culinary landmark emerged stronger following a bitter family feud over succession disputes


Collation Model For Ms. Codex 102: [Account Book And Record Of Transactions]., Dot Porter 2022 University of Pennsylvania

Collation Model For Ms. Codex 102: [Account Book And Record Of Transactions]., Dot Porter

Collation Models

Contains an account ledger covering 1470-1471 (f. 1r-11v); "Inventario di chose" (inventory of possessions; f 31r-v); and miscellaneous records, 1468-1488 (with several years left out; f. 33r-55v). Folios 11v-30v and 32r-v are blank. Also includes seven loose items laid into the manuscript: letters and receipts, dating from 1472-1492.


The Degree Of Implementation Of Governance And Its Relationship To Organizational Excellence In Private Jordanian Universities In The Capital Governorate “Amman”, From The Viewpoint Of Teaching Staff, Alaa Mohammad Al-Hmoud, Kazim Al-Ghoul 2022 Middle East University-Jordan

The Degree Of Implementation Of Governance And Its Relationship To Organizational Excellence In Private Jordanian Universities In The Capital Governorate “Amman”, From The Viewpoint Of Teaching Staff, Alaa Mohammad Al-Hmoud, Kazim Al-Ghoul

Journal of the Association of Arab Universities for Research in Higher Education (مجلة اتحاد الجامعات العربية (للبحوث في التعليم العالي

The current study aimed to identify the degree of governance implementation and its relationship to organizational excellence in private Jordanian universities in the capital, Amman, from the point of view of faculty members. The study consisted of (280) faculty members of both sexes, and the descriptive survey approach was used and a questionnaire was developed with two axes. The first axis: to measure the degree of implementation of governance in the private Jordanian universities, and the second: to measure the level of organizational excellence in the private Jordanian universities. The degree of implementation of governance and organizational excellence in private ...


The Relationships Among Locus Of Control, The Impostor Phenomenon, And Math Anxiety In Business Majors, Tiffany L. S. Tovey, Stephanie Kelly, Wiley Brown 2022 University of North Carolina at Greensboro

The Relationships Among Locus Of Control, The Impostor Phenomenon, And Math Anxiety In Business Majors, Tiffany L. S. Tovey, Stephanie Kelly, Wiley Brown

International Journal for Business Education

The importance of quantitative literacy in business education cannot be overstated. A barrier to enhancing quantitative skills for many business majors is their math anxiety, an angst some individuals experience when working with numbers. This study explored the relationship between math anxiety, locus of control, and impostor phenomenon in business students. 220 business students (undergraduate and graduate) from a two moderately sized southeastern universities in the United States participated in an online survey that assessed these three phenomena. A linear regression was run to understand the relationships among the variables. The results indicated that more than one fifth of math ...


A Primer On The Income Tax Consequences Of The Ncaa’S Name, Image And Likeness (Nil) Earnings For College Athletes, Marena M. Messina, Frank M. Messina 2022 University of Alabama at Birmingham

A Primer On The Income Tax Consequences Of The Ncaa’S Name, Image And Likeness (Nil) Earnings For College Athletes, Marena M. Messina, Frank M. Messina

Journal of Athlete Development and Experience

NCAA domestic college athletes can now financially benefit from their name, image, and likeness (NIL). The purpose of this article is to “educate” athletes on the new NIL rules in financial literacy. With new NIL income flowing to athletes, federal income tax consequences of these transactions must be addressed. This article results in a detailed introduction to the applicable federal tax rules regarding NIL income for athletes to stay in compliance with those laws. From understanding NIL income, to how the tax formula works, what tax forms apply, and what taxes may be due, this article provides a comprehensive toolkit ...


Lean Accounting: A Connection To Strategic Partnership & Collaboration Between Management Accountants And Operations Managers, Colleen Mpofu 2022 University of Missouri-St. Louis

Lean Accounting: A Connection To Strategic Partnership & Collaboration Between Management Accountants And Operations Managers, Colleen Mpofu

Dissertations

Technological advances, such as automation and artificial intelligence, have transformed the accounting profession. There is a consensus in the academic and practitioner literature that management accountants must move from their traditional role into one that serves as a strategic partner. However, literature that examines how management accountants have moved from this traditional role to one that is more strategic is limited. This study combines concepts from three different literature streams to explore how utilizing lean accounting practices relate to management accountant’s participation in strategic decision making, partnership with operations managers, and overall operational performance in manufacturing firms utilizing a ...


The Terrorist Laffer Curve:Rationality And Insurgency In Iraq, 2004-2008, Dennis S. Edwards 2022 Coastal Carolina University

The Terrorist Laffer Curve:Rationality And Insurgency In Iraq, 2004-2008, Dennis S. Edwards

Southern University College of Business E-Journal

While the original framework by Arthur Laffer focused on tax rates and the resulting revenue from such taxation, the Laffer curve has been applied to other studies in behavior as well. This paper details evidence of a Laffer curve in Iraq with respect to terrorist violence and Iraqi public support of that violence against the U.S.-led coalition forces. As insurgents began killing more Iraqi citizens in their attacks on U.S.-led forces, the increased lethality caused initial support of such violence to erode. As a result, the high-level terrorist hierarchy has suggested that its operatives reduce lethality ...


Credit Card Fraud Detection Using Machine Learning Techniques, Nermin Samy Elhusseny, shimaa mohamed ouf, Amira M. Idrees AMI 2022 BIS Helwan University

Credit Card Fraud Detection Using Machine Learning Techniques, Nermin Samy Elhusseny, Shimaa Mohamed Ouf, Amira M. Idrees Ami

Future Computing and Informatics Journal

This is a systematic literature review to reflect the previous studies that dealt with credit card fraud detection and highlight the different machine learning techniques to deal with this problem. Credit cards are now widely utilized daily. The globe has just begun to shift toward financial inclusion, with marginalized people being introduced to the financial sector. As a result of the high volume of e-commerce, there has been a significant increase in credit card fraud. One of the most important parts of today's banking sector is fraud detection. Fraud is one of the most serious concerns in terms of ...


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