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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 ...


Csr Reporting And The University, Corbin Wilson 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 However these reports may not be complete, much of the information included in the reports could be outdated, and all of it is subject to bias.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 ...


How Does Peer Honesty Affect Focal Manager Honesty In A Budget Reporting Setting?, Michael Paz, Bernhard E. Reichert, Alex Woods 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, 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 ...


Taxation And Economic Inequality: An Analysis Of Income Taxes And Their Impact On Various Levels Of Income, Thomas C. Jones 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, Lindsey A. GALLAO, Rebecca N. HANN, Congcong LI 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 ...


Gaines Family - Business Records (Sc 3025), Manuscripts & Folklife Archives 2016 Western Kentucky University

Gaines Family - Business Records (Sc 3025), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Small Collection 3025. Two account books of Squire C. Gaines, Fayette County, Kentucky, 1875-1878, recording time records, payments to laborers, haulage of stone and other details of work on the Cincinnati Southern Railway; unidentified notebook, 1873, with ideas and sketches for stories; unidentifed account book, 1886-1887, recording expenses for individual laborers and merchandise.


Does Beating Cash Flow Benchmarks Reduce The Cost Of Debt?, Mauricio A. Melgarejo 2016 Butler University

Does Beating Cash Flow Benchmarks Reduce The Cost Of Debt?, Mauricio A. Melgarejo

Mauricio Melgarejo

This paper examines whether beating previous year cash flow values and analysts' cash flow forecasts impact the firms' cost of debt. Creditors are expected to be more concerned about firm solvency than firm profitability. Accordingly, if lenders have any reference point it may be related to cash flow numbers. This study finds that firms that beat analysts' cash flow forecasts have smaller initial bond yield spreads in the next period and a decrease in their initial bond yield spreads between consecutive periods. This effect is more pronounced at short maturities and for observations with less informative earnings. Firms with lower ...


Nevada Continues To Lead Delaware And All Other States And Jurisdictions In 2014 Securities And Exchange Commission Trading Suspensions, Anthony J. Cataldo II, Xi (Cici) Cheng, Paul Christ, Thomas Miller 2016 West Chester University of Pennsylvania

Nevada Continues To Lead Delaware And All Other States And Jurisdictions In 2014 Securities And Exchange Commission Trading Suspensions, Anthony J. Cataldo Ii, Xi (Cici) Cheng, Paul Christ, Thomas Miller

Paul Christ

No abstract provided.


Nevada Continues To Lead Delaware And All Other States And Jurisdictions In 2014 Securities And Exchange Commission Trading Suspensions, Anthony J. Cataldo II, Xi (Cici) Cheng, Paul Christ, Thomas Miller 2016 West Chester University of Pennsylvania

Nevada Continues To Lead Delaware And All Other States And Jurisdictions In 2014 Securities And Exchange Commission Trading Suspensions, Anthony J. Cataldo Ii, Xi (Cici) Cheng, Paul Christ, Thomas Miller

Thomas Miller

No abstract provided.


More Evidence Of The Nevada Effect: Sec, Doj, Fbi, And Irs Regulatory Enforcement Actions, Anthony J. Cataldo II, Lori Fuller, Thomas Miller 2016 West Chester University of Pennsylvania

More Evidence Of The Nevada Effect: Sec, Doj, Fbi, And Irs Regulatory Enforcement Actions, Anthony J. Cataldo Ii, Lori Fuller, Thomas Miller

Thomas Miller

No abstract provided.


Understanding Individual Tax Compliance: Advanced Deductions And Related Issues, Kevin E. Flynn, Phyllis Belak, Glenn S. Soltis 2016 West Chester University of Pennsylvania

Understanding Individual Tax Compliance: Advanced Deductions And Related Issues, Kevin E. Flynn, Phyllis Belak, Glenn S. Soltis

Kevin Flynn

We present a realistic, complex, flexible, classroom-friendly tax case study that is designed to be a late semester comprehensive assignment in a student’s federal income tax education. The assignment could be used as a template when teaching students how to prepare a federal individual income tax return using the actual forms and schedules prepared by the Internal Revenue Service (IRS). This case is relevant for two reasons: 1) it is contemporary in that it consists of the most recent tax year (2013), and 2) it is highly useful as it comprehensively examines concepts typically covered in the later chapters ...


Audit Firm Rotation, Audit Firm Tenure, And Audit Committee Support In Accounting Disputes, Janice E. Rummell 2016 Kennesaw State University

Audit Firm Rotation, Audit Firm Tenure, And Audit Committee Support In Accounting Disputes, Janice E. Rummell

Doctor of Business Administration Dissertations

Since the late 1990s, U.S. regulators have sought to increase auditors’ independence from management and to reduce the presumed detrimental effects of economic bonding on public company financial reporting. Implementation of mandatory audit firm rotation that limits auditor tenure to reduce potential independence impairment has been discussed in the U.S. and other jurisdictions, and adopted in some non-U.S. jurisdictions. While audit firm rotation is expected to increase auditor independence, the opponents of mandatory rotation cite decreasing auditor expertise as a significant counter-argument. This independence/expertise trade-off is integral to much of the academic discussion of mandatory audit ...


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 ...


Anti-Money Laundering Programs For Casinos - A Comparison Of Macao And Us Practices, Malcolm Greenlees, Carlos Siu 2016 Linfield College

Anti-Money Laundering Programs For Casinos - A Comparison Of Macao And Us Practices, Malcolm Greenlees, Carlos Siu

International Conference on Gambling and Risk Taking

Anti-Money Laundering Programs for Casinos: A Comparison of Macao and US Practice.

Recent world events have reemphasized the importance of controlling and reporting of terrorism financing – one of the major reasons for National and International Anti Money Laundering procedures since the early 1980’s.

Although initially focused on commercial banking operations, casinos have been brought under the scope of that legislation since 1990 – as “money service businesses.” The explosive growth of the Macao casino business on the world gaming since 1995 has led to implementation of new rules for the casinos operating in that jurisdiction.

The current research describes the ...


Accounting For Impact: A Path To Innovation Through Csr Reporting, Madison F. Davis 2016 Seattle Pacific University

Accounting For Impact: A Path To Innovation Through Csr Reporting, Madison F. Davis

Honors Projects

Corporate Social Responsibility (CSR) Reporting has emerged as a way for companies to communicate emphasis and measures beyond the traditional profit. CSR Reporting has the potential to be used as a tool for companies to move from just compliance with sustainability standards to promote efficiency and innovation. Through case studies of current users, my project explores three reporting platforms and how these platforms can help companies measure this transition to efficiency and innovation rather than using sustainability practices as window-dressing for the reputation company.


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 ...


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