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Accounting Misstatements: Prior Period Financial Statement Errors, Stephen Elliott Bachner 2015 University of Redlands

Accounting Misstatements: Prior Period Financial Statement Errors, Stephen Elliott Bachner

Undergraduate Honors Theses

The current Securities and Exchange Commission authoritative guidance on proper accounting treatment of prior period immaterial errors is accused of allowing certain financial statement abuses. Current SEC regulations and guidelines that allow for financial restatements are designed to provide more accurate financial statements, transparency when misstatements or errors are corrected, and therefore to increase the information content of earnings, but this goal is not always accomplished. Investors and users of the financial information have expressed concerns that the guidance is being misused for earnings management.

The findings of this study rely predominantly on data, trends, and activity spanning the periods ...


Investor Valuations Of Japan's Adoption Of A Territorial Tax Regime: Quantifying The Direct And Competitive Effects Of International Tax Reform, Sebastien J. Bradley, Estelle Dauchy, Makoto Hasegawa 2015 Drexel University

Investor Valuations Of Japan's Adoption Of A Territorial Tax Regime: Quantifying The Direct And Competitive Effects Of International Tax Reform, Sebastien J. Bradley, Estelle Dauchy, Makoto Hasegawa

Sebastien J Bradley

Despite an extensive literature on the normative implications of different international tax regimes and an empirical literature addressing individual specific predictions, there exists little evidence encompassing the broad range of effects of taxing corporations' foreign-source income on a worldwide or territorial basis. This paper takes a more comprehensive quantitative approach by examining stock market reactions surrounding four events over the course of which Japan's 2009 adoption of a dividend exemption system was developed into proposed law. Using an event study methodology which leverages individual firm characteristics and accounts for contemporaneous financial market developments, we find that Japanese firms with ...


The Certified Management Accountant Program, Kathleen M. Trenski 2015 Southeastern University - Lakeland

The Certified Management Accountant Program, Kathleen M. Trenski

Selected Honors Theses

No abstract provided.


Accounting For The Future: Reducing The Differences Between International And Domestic Accounting Standards And Becoming A Better Global Citizen While Maintaining Autonomy, Andrew R. Hassler 2015 Liberty University

Accounting For The Future: Reducing The Differences Between International And Domestic Accounting Standards And Becoming A Better Global Citizen While Maintaining Autonomy, Andrew R. Hassler

Senior Honors Theses

In recent times, the FASB and the IASB have heavily discussed bringing the United States on board to utilize the same IFRS accounting standards that much of the rest of the world uses. At this present time, IFRS adoption in the United States is no longer actively being considered, and alternative means of convergence have become the preferred method for supporting globalization. This paper posits that in order to serve a worldwide business community, the principles-based approach is more conducive to the flexible modern environment. The practices currently utilized to jointly-research and co-develop accounting standards by both the FASB and ...


The Individual Alternative Minimum Tax And Its Unintended Consequences, Lauren Tritz 2015 University of Redlands

The Individual Alternative Minimum Tax And Its Unintended Consequences, Lauren Tritz

Undergraduate Honors Theses

The individual alternative minimum tax, commonly referred to as the AMT, remained relatively unchanged between its creation by Congress in 1969 until 2012. While the recent amendments to the tax were meant to prevent the tax from reaching individuals for whom it was never intended, the theoretical improvements may not be enough. The tax originally meant to only capture “high-income” taxpayers who were previously able to avoid paying income taxes, it has expanded its reach over the years to include a variety of taxpayers outside of this original intention. This paper examines the structure of the tax, and the items ...


Learning Gains At Cccu-Member Schools: A Comparison Of Cccu Students’ Performance On The Cpa Exam To Performance At Aacsb-Member And Non-Aacsb-Member Schools – A Replication Of A Study By Hahn, Fairchild, And Childs Presented At The Christian Business Faculty Association In October 2014, Rachel M. Galbreath 2015 Southeastern University - Lakeland

Learning Gains At Cccu-Member Schools: A Comparison Of Cccu Students’ Performance On The Cpa Exam To Performance At Aacsb-Member And Non-Aacsb-Member Schools – A Replication Of A Study By Hahn, Fairchild, And Childs Presented At The Christian Business Faculty Association In October 2014, Rachel M. Galbreath

Selected Honors Theses

This study is a replication of a study by Hahn, Fairchild, and Childs that examines differences in Uniform Certified Public Accountant Exam (UCPAE) pass rates between test-takers who graduated from schools that are members of the Council for Christian Colleges and Universities (CCCU) and those who graduated from institutions that are not members of the CCCU. CCCU- member schools were found to have pass rates similar to institutions accredited by the Association to Advance Collegiate Schools of Business (AACSB) even though AACSB schools have an advantage in incoming student aptitude as measured by students’ SAT scores. These results indicate that ...


Interview Of Michael R. Smith, Michael R. Smith, Bradford J. Morith 2015 La Salle University

Interview Of Michael R. Smith, Michael R. Smith, Bradford J. Morith

All Oral Histories

Michael R. Smith is an alumnus of La Salle University, Class of 1982, with a degree in accounting. He was born in 1960 at Nazareth Hospital in the Greater Northeast section of Philadelphia, Pennsylvania. He grew up along the Roosevelt Boulevard of Northeast Philadelphia in the Holmes Circle neighborhood. He attended and graduated from Father Judge Catholic High School in Philadelphia in 1978. He decided upon La Salle University and attended La Salle as an accounting major from 1978 to 1982, the latter being his graduation year. Legacy wise, Michael is one of many La Salle graduates in his family ...


Corporate Payout Policy: The Prevalence Of Stock Repurchase Programs And Earnings Per Share, Gram W. Leahy 2015 University of Redlands

Corporate Payout Policy: The Prevalence Of Stock Repurchase Programs And Earnings Per Share, Gram W. Leahy

Undergraduate Honors Theses

The goal of this research is to determine the nature of stock repurchase programs and their susceptibility to manipulation. Through the analysis of five companies known to implement buybacks (Walmart, Pfizer, Boeing, Wells Fargo, Microsoft) in five different industries, for multiple years, the research will include examination of specific variables to attempt to understand the underlying reasons for repurchase programs; what really is taking place when companies buy back their own shares, especially because the motives can vary drastically. As earnings per share is the most widely followed valuation, there is concern that it is not the most accurate for ...


Information Technology Valuation: A Strategy And Risk Based Approach, Jordan D. Gray 2015 University of Redlands

Information Technology Valuation: A Strategy And Risk Based Approach, Jordan D. Gray

Undergraduate Honors Theses

This paper will look at the valuation of information technology in a new light. It will look to incorporate information technology strategy and risk components into a final valuation that can be used to more accurately identify potential risks, costs, and strategic resource allocation to different parts of IT. The revised information technology valuation model is built upon several key aspects of IT and business models currently in use. The analysis, deconstruction, and combination of these models is the base for further analysis in the revised IT valuation model.


Nebraska Extension Program Cost Analysis Spreadsheet, Deborah J. Weitzenkamp Dr. 2015 University of Nebraska-Lincoln

Nebraska Extension Program Cost Analysis Spreadsheet, Deborah J. Weitzenkamp Dr.

Kimmel Education and Research Center - Faculty & Staff Publications

No abstract provided.


Tax Havens As The Solution To A High Us Corporate Tax Rate, Adam Soriano 2015 University of Redlands

Tax Havens As The Solution To A High Us Corporate Tax Rate, Adam Soriano

Undergraduate Honors Theses

There is been much press in recent years about US corporations moving overseas in order to avoid paying US taxes. This has resulted in a loss of tax revenue for the United States. This paper will discuss in detail the offshore tax avoidance techniques used by corporations--specifically transfer pricing and tax inversion--that have been successful in making corporations more profitable. It will then provide the perspectives of an auditor, enterprise, and user on these schemes, and suggest some possible solutions. Finally, it will present original research on the effectiveness and profitability of tax inversions with regard to income tax expense ...


Splitting Specified Foreign Sourced Income Between Tax Exempt And Taxable Portions: An Optimal Solution (Part 3 Of 3), Teng Aun KHOO, Clement Kai Guan TAN 2015 Singapore Management University

Splitting Specified Foreign Sourced Income Between Tax Exempt And Taxable Portions: An Optimal Solution (Part 3 Of 3), Teng Aun Khoo, Clement Kai Guan Tan

Research Collection School Of Accountancy

No abstract provided.


Ethical Implications Of The Affordable Care Act On Employment, Stephanie Anne Brown 2015 Southern Adventist University

Ethical Implications Of The Affordable Care Act On Employment, Stephanie Anne Brown

Senior Research Projects

The Affordable Care Act (ACA) has affected the decisions of many companies across America. Accountants in these companies are constantly concerned with lowering costs in order to increase profits. Firing full-time employees and hiring part-time replacements could help cut down on costs, but management's decisions not only impact the company, but the lives of their employees, their employee's families and the country's economic health. As a Christian accountant, one needs to realize the ethical impact of ACA to make informed decisions. This paper explores whether or not it is ethical for Christians to recommend that a company ...


Introductory Financial Accounting, Anthony J. Cataldo II 2015 West Chester University of Pennsylvania

Introductory Financial Accounting, Anthony J. Cataldo Ii

Accounting Text Books

Work on this open-access Introductory Financial Accounting text began in early 2014. The completion of this text was made possible through a spring 2015 sabbatical from West Chester University. This is a first edition. Email Professor Cataldo at acataldo@wcupa.edu if you would like to contribute time to this effort, and help correct typos and make improvements to later editions of this text.


Foreign Source Income Tax Exemption And Pooling System: Which Works Better? (Part 2 Of 3), Clement Kai Guan TAN, Teng Aun KHOO 2015 Nanyang Technological University

Foreign Source Income Tax Exemption And Pooling System: Which Works Better? (Part 2 Of 3), Clement Kai Guan Tan, Teng Aun Khoo

Research Collection School Of Accountancy

When is it better to claim Foreign Source Income under the Pooling System rather than on the Foreign Source Income Exemption


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No abstract provided.


The Value Relevance Of Accounting Disclosures Among Nigerian Financial Institutions After The Ifrs Adoption, Yusuf Alkali Muhammad Mr, Nor Asma Lode Dr 2015 Waziri Umaru Federal Polytechnic, Birnin Kebbi, Kebbis State, Nigeria

The Value Relevance Of Accounting Disclosures Among Nigerian Financial Institutions After The Ifrs Adoption, Yusuf Alkali Muhammad Mr, Nor Asma Lode Dr

Yusuf Alkali Muhammad

This paper discusses about the adoption of International Financial Reporting Standards (IFRS) by the Nigerian financial

institutions. Nigeria have been using domestic accounting standard (NGAAP) for banks and non-banks financial institutions

known as Statement of Accounting Standards (SAS 10 Part 1 and SAS 15 Part 2) issued in 1990 and 1997 respectively for

financial reporting. These domestic standards were adopted from International Accounting Standards (IAS 30) but have not

been updated like IAS 30 as reported by the Report on Observance of Standard Codes (ROSC) of Nigeria in 2004 and 2011.

The change in accounting regulations is as a result ...


University Of North Texas Health Science Center Texas Government Code, 2015 Section 659.026 Report, University of North Texas Health Science Center at Fort Worth 2015 University of North Texas Health Science Center

University Of North Texas Health Science Center Texas Government Code, 2015 Section 659.026 Report, University Of North Texas Health Science Center At Fort Worth

Office of Finance

No abstract provided.


Administration Accountability, Fiscal Year 2015, University of North Texas Health Science Center at Fort Worth 2015 University of North Texas Health Science Center

Administration Accountability, Fiscal Year 2015, University Of North Texas Health Science Center At Fort Worth

Office of Finance

No abstract provided.


Financial Statement Disclosure Of Carbon Footprint Costs In The Airline Industry, Carol Anne Tuck-Riggs 2015 Walden University

Financial Statement Disclosure Of Carbon Footprint Costs In The Airline Industry, Carol Anne Tuck-Riggs

Dissertations and Doctoral Studies

Unaccountable corporate polluters profit short term at the expense of global economic sustainability. The purpose of the study was to determine if carbon dioxide (CO2) penalties on the airline emissions would result in financial statement disclosure and emission mitigation. Contributing to environmental accounting, the study was based in corporate social responsibility with a conceptual framework based on economically-centered CO2 studies. A random sample of 69 global airlines, taken from the International Air Transport Association (IATA) and the International Civil Aviation Organization (ICAO) memberships, was stratified between EU bound and non-EU bound airlines. The research questions explored (a) the frequency mean ...


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