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Financial Reporting Quality Of Chinese Reverse Merger Firms: The Reverse Merger Effect Or The China Effect?, Kun-Chih Chen, Qiang CHENG, Ying Chou LIN, Yu-Chen LIN, Xing XIAO 2016 Singapore Management University

Financial Reporting Quality Of Chinese Reverse Merger Firms: The Reverse Merger Effect Or The China Effect?, Kun-Chih Chen, Qiang Cheng, Ying Chou Lin, Yu-Chen Lin, Xing Xiao

Research Collection School Of Accountancy

In this paper, we examine why Chinese reverse merger (RM) firms have lower financial reporting quality than U.S. IPO firms. We find that the financial reporting quality of U.S. RM firms is similar to that of matched U.S. IPO firms, but Chinese RM firms exhibit lower financial reporting quality than Chinese ADR firms. We also find that Chinese RM firms exhibit lower financial reporting quality than U.S. RM firms. These results indicate that the use of the RM process is associated with poor financial reporting quality only in firms from China, where legal enforcement and investor ...


Public Accounting And The Myth Of The Public Interest.Pdf, Wm. Dennis Huber 2016

Public Accounting And The Myth Of The Public Interest.Pdf, Wm. Dennis Huber

Wm. Dennis Huber

For decades it has been drummed into the conscience, the consciousness, and the subconscious of accounting students, researchers, and practitioners alike that the public interest is the sine qua non of the public accounting profession. Accounting researchers have attempted to explore the multi-faceted nature of what is referred to as the public interest based on the assumption that the public interest actually exists in the public accounting profession (including professional accounting organizations, government and quasi-government regulatory agencies, and auditing and accounting standard setting bodies). This paper questions that assumption by conducting an exegesis of the texts of the legislative findings ...


Public Accounting And The Myth Of The Public Interest.Pdf, Wm. Dennis Huber 2016 Capella University

Public Accounting And The Myth Of The Public Interest.Pdf, Wm. Dennis Huber

Wm. Dennis Huber

For decades it has been drummed into the conscience, the consciousness, and the subconscious of accounting students, researchers, and practitioners alike that the public interest is the sine qua non of the public accounting profession. Accounting researchers have attempted to explore the multi-faceted nature of what is referred to as the public interest based on the assumption that the public interest actually exists in the public accounting profession (including professional accounting organizations, government and quasi-government regulatory agencies, and auditing and accounting standard setting bodies). This paper questions that assumption by conducting an exegesis of the texts of the legislative findings ...


Understanding Employee Motivation And Organizational Performance: Arguments For A Set-Theoretic Approach, Michael T. Lee, Robyn L. Raschke 2016 Boise State University

Understanding Employee Motivation And Organizational Performance: Arguments For A Set-Theoretic Approach, Michael T. Lee, Robyn L. Raschke

Michael Lee

Empirical evidence demonstrates that motivated employees mean better organizational performance. The objective of this conceptual paper is to articulate the progress that has been made in understanding employee motivation and organizational performance, and to suggest how the theory concerning employee motivation and organizational performance may be advanced. We acknowledge the existing limitations of theory development and suggest an alternative research approach. Current motivation theory development is based on conventional quantitative analysis (e.g., multiple regression analysis, structural equation modeling). Since researchers are interested in context and understanding of this social phenomena holistically, they think in terms of combinations and configurations ...


Baccalaureate Accounting Student Mentors’ Social Representations Of Their Mentorship Experiences, Vicky Roy, Patricia A. Brown 2016 Southern Alberta Institute of Technology

Baccalaureate Accounting Student Mentors’ Social Representations Of Their Mentorship Experiences, Vicky Roy, Patricia A. Brown

The Canadian Journal for the Scholarship of Teaching and Learning

Mentorship has been shown to enhance engagement, participation, and understanding of the workplace through the development of soft-skills and leadership capacity. This research identifies and describes the social representations of second and third year Baccalaureate accounting students relating to their experiences in mentoring first year accounting students. We used an exploratory research method based on a qualitative analysis of 34 semi-structured interviews. Our research intends to answer these question: To what extent is a mandatory Student Peer Mentorship Project useful for second and third year Baccalaureate accounting students in developing their interpersonal and communication skills and leadership capacity?; and How ...


Essays On Foreign Firms Following Deregistration From U.S. Exchanges, Kathleen Michelle Bakarich 2016 Graduate Center, City University of New York

Essays On Foreign Firms Following Deregistration From U.S. Exchanges, Kathleen Michelle Bakarich

All Graduate Works by Year: Dissertations, Theses, and Capstone Projects

In 2007 the SEC introduced Rule 12h-6, which significantly reduced the requirements for cross-listed firms to leave U.S. markets. While the benefits and costs of cross-listing in the U.S. have been widely analyzed in prior literature, questions as to the impact of deregistration on firms, investors, and other parties have been raised given the increase in foreign firms leaving the U.S. over the past decade. In addition, the growing global adoption of International Financial Reporting Standards (IFRS) and worldwide regulatory developments over this time period have brought changes to the home markets to which deregistering firms return ...


Navigating The Accounting Academic Job Market And Related Advice, Jason M. Bergner, Joshua J. Filzen, Jeffrey A. Wong 2016 University of Nevada, Reno

Navigating The Accounting Academic Job Market And Related Advice, Jason M. Bergner, Joshua J. Filzen, Jeffrey A. Wong

Josh Filzen

Purpose:

To disseminate helpful advice to current and future candidates about the accounting academic job market.

Methodology/Approach:

Literature review, interviews with recently hired faculty members, insights from the author’s experiences as both job candidates and search committee members, and discussions with colleagues.

Findings:

In this chapter, we discuss the current state of the job market for accounting professors and offer our insights as well as those from a group of recent graduates. It is our recent experience that many rookie candidates pursue initial faculty positions with an incomplete understanding of many aspects of the market, including how the ...


A History Of Prince George And The Challenges Facing Public Entities Owning Unique Properties, Elizabeth Willcox Buyck 2016 University of South Carolina - Columbia

A History Of Prince George And The Challenges Facing Public Entities Owning Unique Properties, Elizabeth Willcox Buyck

Theses and Dissertations

I grew up going to Pawleys Island with my family and friends and have always been interested in the area. Hurricane Hugo destroyed many homes on the island in 1989, but most owners rebuilt larger and more modern homes because they loved the area and the land. In June 2015, I began working at the University of South Carolina Foundations office. I learned that the USC Development Foundation purchased the Prince George tract in 1994 and that there was a long and interesting story as to why the tract remained undeveloped and preserved while the vast majority of the oceanfront ...


The Effects Of Emerging Technologies On Data In Auditing, Matthew C. Oldhouser 2016 University of South Carolina - Columbia

The Effects Of Emerging Technologies On Data In Auditing, Matthew C. Oldhouser

Theses and Dissertations

In this paper, I examine the current status of the uses and implementation of technology in the external auditing profession. For purposes of this paper, an auditor refers to a Certified Public Accountant working at a large (national and international) accounting firm. Internal auditors, those that work either internally for the client or are hired on a consulting basis by the client, are mentioned specifically when I am trying to highlight their differing approaches and practice. In addition to surveying the current status of business technology, I investigate the drivers of the present state, and try to predict what will ...


The Effects Of Technology On College Life, Tracy June Dye 2016 University of South Carolina - Columbia

The Effects Of Technology On College Life, Tracy June Dye

Theses and Dissertations

Ever since technology has boomed and cellphones have gone from phones to mini-computers, the effect of technology has been a hot topic in research. Students use technology for everything – from communication to school to entertainment. The times people spend on their phones and computers versus the time spent actually interacting with people seems to quickly be widening. The effects of technology can especially be seen in the college students today since these students are some of the first generation to grow up with almost complete access to technology. As a college student, these effects were of particular interest. Personal experiences ...


How To Decrease Employee Turnover Rates Within Public Accounting Firms, Hannah Jankowski 2016 University of Tennessee, Knoxville

How To Decrease Employee Turnover Rates Within Public Accounting Firms, Hannah Jankowski

University of Tennessee Honors Thesis Projects

No abstract provided.


The Issuer-Pays Model: “Big Four” Auditors And Credit Rating Agencies Share A Common Conflict, Patrick S. Whalen 2016 University of Tennessee, Knoxville

The Issuer-Pays Model: “Big Four” Auditors And Credit Rating Agencies Share A Common Conflict, Patrick S. Whalen

University of Tennessee Honors Thesis Projects

No abstract provided.


Accounting For A Developing World: A Look At International Standards On Developing Countries, Samuel C. Thompson 2016 University of Tennessee, Knoxville

Accounting For A Developing World: A Look At International Standards On Developing Countries, Samuel C. Thompson

University of Tennessee Honors Thesis Projects

No abstract provided.


Path To Higher Education, Rebecca L. Francis 2016 University of Arkansas, Fayetteville

Path To Higher Education, Rebecca L. Francis

Accounting Undergraduate Honors Theses

This study focuses on the career aspirations of middle and high school students living in an impoverished area of Cape Town, South Africa. It was discovered that students in this area tended to have high expectations of themselves pertaining to success after graduating high school, as well as their classmates. They believed they would be accepted into prestigious universities and achieve their career goals, despite being unaware of several key pieces of information, such as how to apply to university and how to get financial aid. The ultimate conclusion of the study was that these students required more extensive career ...


How Does Music Consumption Impact The Music Industry And Benefit Artists?, Benjamin Fly 2016 University of Arkansas

How Does Music Consumption Impact The Music Industry And Benefit Artists?, Benjamin Fly

Accounting Undergraduate Honors Theses

With the introduction of digital music in the 1990s, it internet-based music consumption has become significantly simpler and increasingly more popular as more and more consumers are streaming, sharing, and discovering new music all across the globe. With this new development of digital music, the dynamics of the music industry have been affected dramatically both in terms of record sales and the way music listeners are consuming music. Unfortunately, with the rise of music in its digital format came the rise of illegal file sharing sites, causing many to believe that the music industry was headed for its impending destruction ...


Student Perception On Female Discrimination In Accounting, Qiuting Zheng 2016 University of Arkansas, Fayetteville

Student Perception On Female Discrimination In Accounting, Qiuting Zheng

Accounting Undergraduate Honors Theses

Approximately 72,648,000 women participate in the labor force compared to 31,543,000 women in 1970 (U.S. Department of Labor). In the 1950s, women were only 30% of the workforce (Toossi, 2002). In 1970, 1990, and 2010, the percentage of working women increased to 40%, 45%, and 47% respectively (Humphrey, 2013). However, students have wrong perceptions about discrimination against women, and, since perceptions and facts are not the same thing, their perceptions might make them misunderstand the accounting profession. This study confirmed that there are misperceptions. To gauge students’ perceptions, I conducted a survey named “Gender Diversity ...


Effect Of Automated Advising Platforms On The Financial Advising Market, Benjamin Faubion 2016 University of Arkansas, Fayetteville

Effect Of Automated Advising Platforms On The Financial Advising Market, Benjamin Faubion

Accounting Undergraduate Honors Theses

This thesis outlines the cost to investor differences between a traditional financial advisor and the growing group of highly competitive automated Robo-Advisors.


Student Debt: Impact On Student Choices, Kelsey Cavanaugh 2016 College of Saint Benedict/Saint John's University

Student Debt: Impact On Student Choices, Kelsey Cavanaugh

Celebrating Scholarship & Creativity Day

In 2010 student loans became the second largest portion of US debt. Today, the estimated total is 1.4 trillion. Over the last decade the average debt per student has increased 56%, which is double the inflation rate for that period. The graduating class of 2014 left college with an average of about $29,000 of debt. Lastly, the number of federal borrowers today is 7.5 million and growing. This presentation examines how student debt affects students’ spending choices after college and what has changed in these patterns over the last decade.


Initial Public Offerings (Ipos), Kevin Keller 2016 College of Saint Benedict/Saint John's University

Initial Public Offerings (Ipos), Kevin Keller

Celebrating Scholarship & Creativity Day

As an investor, the first rule is to never get caught up in your emotions. There are thousands of different (exciting) investment opportunities in today’s world, and some of them tend to be a bit riskier than others. These consist of stocks, bonds, certificates of deposit, mutual funds, exchange-traded funds, and several others. However, where do most of these investment tools originate? In order for a stock to be publicly traded on the stock exchange, it must undergo what it called an initial public offering (which I will refer to as an IPO). Since the primary objective is to ...


Small Business Capitalization Patterns, Howard E. Van Auken, B. Michael Doran 2016 Iowa State University

Small Business Capitalization Patterns, Howard E. Van Auken, B. Michael Doran

Howard Van Auken

This study investigates the initial capitalization and financing patterns of recently established (new) and established (old) small businesses in Iowa. Analysis of survey responses indicates that significant differences exist between these two groups of firms. Specifically, new firms are found to have relied more heavily on debt financing than old firms. This suggests that new firms with high debt loads are likely not to survive and become old firms.


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