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An Analysis Of The Relationship Between Ceo Compensation And Corporate Social Responsibility Disclosure Type And Quality,
2016
The Graduate Center, City University of New York
An Analysis Of The Relationship Between Ceo Compensation And Corporate Social Responsibility Disclosure Type And Quality, Nicole M. Heron
All Graduate Works by Year: Dissertations, Theses, and Capstone Projects
The construct of corporate social responsibility (CSR) itself is comprised of three underlying components: environmental, social, and corporate governance. However, it is unclear from the extant literature whether and how these underlying components of CSR are related to CEO compensation. In the absence of a theoretical model of CSR that specifically considers its underlying components, I present in this paper an exploratory analysis of the relationships between CEO compensation and CSR disclosure type and quality. My CSR proxies are based on a firm’s environmental, social and corporate governance-related disclosure, as reported by Bloomberg. I calculate total CEO compensation as ...
The Contemporary Tax Journal's Interview Of Dr. Susan Martin,
2016
San Jose State University
The Contemporary Tax Journal's Interview Of Dr. Susan Martin, Shilpa Balnadu
The Contemporary Tax Journal
No abstract provided.
When Is A Transfer Of Assets To A Controlled Corporation By Related Parties A Sale Or Contribution Of Capital?,
2016
San Jose State University
When Is A Transfer Of Assets To A Controlled Corporation By Related Parties A Sale Or Contribution Of Capital?, Ophelia Ding
The Contemporary Tax Journal
No abstract provided.
How Corporate Culture Impacts Unethical Distortion Of Financial Numbers,
2016
University of Dayton
How Corporate Culture Impacts Unethical Distortion Of Financial Numbers, Joseph F. Castellano, Kenneth Y. Rosenzweig, Harper A. Roehm
Joseph Castellano
The recent accounting scandals have highlighted the critical role that investor confidence in the accuracy and lack of distortion of accounting data plays in the health of capital markets and, indeed, the whole economy. The legal and moral culpability of top-level company managers (as well as auditors) is an issue that will be addressed by the nation in the coming months. Whether or not legal sanctions are imposed on managers, it would be well to examine some of the reasons managers may feel compelled to distort accounting numbers as well as engage in other actions that damage the interests of ...
The Abcs Of Communicating Results,
2016
University of Dayton
The Abcs Of Communicating Results, Deborah S. Archambeault, Morgen Rose
Deborah Archambeault
Communicating results is an integral part of the internal auditor's job, and The IIA's International Standards for the Professional Practice of Internal Auditing recognizes its importance by specifying in Standard 2420 that communications should be "accurate, objective, clear, concise, constructive, complete, and timely." In its 2009 survey. The Biggest Internal Audit Challenges in the Next Five Years, Protiviti, a global consulting firm, ranked communication with management and the audit committee as one of the biggest challenges facing internal auditing through 2012. Their subsequent 2010 Internal Audit Capabilities and Needs Survey identified presentation skills as the top "need to ...
Standard Costing Variances: Potential Red Flags Of Fraud?,
2016
Texas State University
Standard Costing Variances: Potential Red Flags Of Fraud?, Cecily A. Raiborn, Janet B. Butler, Lucian Zelazny
Lucian Zelazny
This article focuses on how standard cost variances can be used in detecting potential fraudulent activities. Each primary type of variance (material, labor, and overhead) is addressed with a discussion of possible inappropriate causal factors. Additionally, internal controls, graphic techniques, and other methods that can be implemented to combat fraud are provided.
Ouachita Accounting Professor Bob Webster Earns National Research Award,
2016
Ouachita Baptist University
Ouachita Accounting Professor Bob Webster Earns National Research Award, Haley Martin
Press Releases
Ouachita Baptist University Professor Emeritus Robert L. Webster received the American Accounting Association’s 2016 KPMG Best Paper Award from the Gender Issues & Work-Life Balance (GIWB) Section of the AAA.
Financial Reporting Quality Of Chinese Reverse Merger Firms: The Reverse Merger Effect Or The China Effect?,
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 ...
University Sustainability Reporting: A Review Of The Literature And Development Of A Model.,
2016
University of Windsor
University Sustainability Reporting: A Review Of The Literature And Development Of A Model., Alan J. Richardson, Meghan D. Kachler
Alan J Richardson
Many universities have made a commitment to improving the sustainability of their campuses however only a small number report to stakeholders on their sustainability performance to allow accountability and the quality of the reports issued varies widely. This Chapter reviews studies of sustainability reporting by universities and identifies the factors that have been associated with the decision to report on sustainability and the quality of those reports. Most of the existing empirical work on sustainability reporting by universities is case-based. We critique this literature and identify areas in need of conceptual and empirical clarification. We provide a model, hypotheses, constructs ...
Quantitative Research And The Critical Accounting Project,
2016
University of Windsor
Quantitative Research And The Critical Accounting Project, Alan J. Richardson
Alan J Richardson
The critical accounting project has largely shunned quantitative methods. While this is partly justified on philosophical grounds, the potential for quantitative methods to contribute to the critical accounting project is significant. This paper reviews the position of quantitative methods within critical theory and attempts to reclaim quantitative methods as a legitimate form of critical accounting research. The paper then identifies some aspects of the untapped potential of quantitative methods for the critical accounting project including exploring the vast unexplained variance in market models, developing alternative dependent variables for analysis, providing descriptive baselines for the assessment of social transformations, and the ...
Car Rental Industry Fraud,
2016
La Salle University
Car Rental Industry Fraud, Dennise Veasley
Economic Crime Forensics Capstones
Fraud occurs in all industries and businesses large and small. The car rental industry is not immune to fraud. Fraud is committed by the owners and employees against the customers for personal or corporate gain. The car rental industry is considered a large business based on revenue of a minimum of $38.5 million dollars annually. (Electronic Code of Federal Regulations from http://www.ecfr.gov/) The car rental industry in the United States in 2015 grossed over $27.11 billion as defined by the market data for the U.S. Car Rental Market published by Auto Rental News (http ...
Csr Reporting And The University,
2016
Western Kentucky University
Csr Reporting And The University, Corbin Wilson
Honors College Capstone Experience/Thesis Projects
There is currently no mandatory Corporate Social Responsibility (CSR) reporting standards for institutions of higher learning (universities) in the U.S. There is also no established governing or regulatory body designated with the responsibility of developing CSR reporting standards for universities. In recent years some universities have prepared and released self-reported CSR reports. However these reports may not be complete, much of the information included in the reports could be outdated, and all of it is subject to bias. Without commonly accepted CSR reporting standards, common reporting format, or metrics, it is difficult to compare the CSR efforts of various ...
Ua80/4 Treasurer's Report,
2016
Western Kentucky University
Ua80/4 Treasurer's Report, W Club
University Organizations
Treasurer's report for August 2016 meeting of the W Club Board of Directors.
How Does Peer Honesty Affect Focal Manager Honesty In A Budget Reporting Setting?,
2016
Cornell University
How Does Peer Honesty Affect Focal Manager Honesty In A Budget Reporting Setting?, Michael Paz, Bernhard E. Reichert, Alex Woods
Michael Paz
We examine the effect of peer honesty on focal manager honesty in a budget reporting setting. We disclose peer honesty to the focal manager at three levels: no, partial, and full disclosure of the reporting behavior of the other managers in the focal managers’ cohort. In partial disclosure, only the reports of the least honest peers are disclosed to the focal manager. In full disclosure, all managers’ reports in the cohort are disclosed to the focal manager. We predict and find that disclosure of other managers’ reports leads to less honesty compared to the absence of disclosure. We show that ...
Public Accounting And The Myth Of The Public Interest.Pdf,
2016
Public Accounting And The Myth Of The Public Interest.Pdf, Wm. Dennis Huber
Wm. Dennis Huber
Public Accounting And The Myth Of The Public Interest.Pdf,
2016
Capella University
Public Accounting And The Myth Of The Public Interest.Pdf, Wm. Dennis Huber
Wm. Dennis Huber
Taxation And Economic Inequality: An Analysis Of Income Taxes And Their Impact On Various Levels Of Income,
2016
University of Tennessee, Knoxville
Taxation And Economic Inequality: An Analysis Of Income Taxes And Their Impact On Various Levels Of Income, Thomas C. Jones
University of Tennessee Honors Thesis Projects
No abstract provided.
Aggregate Earnings Surprises, Monetary Policy, And Stock Returns,
2016
Singapore Management University
Aggregate Earnings Surprises, Monetary Policy, And Stock Returns, Lindsey A. Gallao, Rebecca N. Hann, Congcong Li
Research Collection School Of Accountancy
This paper examines whether the negative association between aggregate earnings and returns is explained by the monetary policy news in aggregate earnings. Using Federal funds futures data to construct a measure of policy news, we find that aggregate earnings convey information about the Fed׳s policy actions. Additionally, the negative aggregate earnings-returns association is muted when we control for policy surprises. This result is more pronounced in periods with negative policy surprises, which tend to trigger a more significant market reaction. Taken together, these results suggest that aggregate earnings convey policy news and the market reacts negatively to policy surprises ...
"Other Information" In An Audit (Part 2),
2016
Singapore Management University
"Other Information" In An Audit (Part 2), Foo S.L.
Research Collection School Of Accountancy
In light of the new reporting requirements, SSA 720 (Revised) articulates a systematic approach on Other Information (OI) work. It comprises five key elements. These are Obtaining, Reading and Considering, Responding, Reporting and Documentation of OI (Figure 1). Invariably, these enhancements provide useful guidance to the auditors. With additional prescribed work efforts, it also calls for a greater integration of OI work scope with the overall audit planning.
In Fair Value We Trust, Or Not,
2016
Singapore Management University
In Fair Value We Trust, Or Not, Joyce Tang, Nick Leong, Pan, Gary, Keng Kevin Ow Yong, Chu Yeong Lim, Tee Yong Jeffrey Ng
Research Collection School Of Accountancy
The objective of financial reporting is to provide financial information that is useful to existing and potential investors, lenders and other creditors (IASB’s Conceptual Framework ED/2015/3). General purpose financial reports provide information about the financial position of a reporting entity, as well as information about the effects of transactions and other events that will change a reporting entity’s economic resources and claims (para 1.12 ED/2015/3). Investor confidence and trust in the financial statements is a crucial component for financial markets to function smoothly. This report presents the attitudes and concerns of over 700 ...
