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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 ...


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 ...


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 ...


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.


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.


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.


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.


Accounting For The Government Funding Of Non-Profits And The Planned Parenthood Federation Of America, Rachel E. Brown 2016 Liberty University

Accounting For The Government Funding Of Non-Profits And The Planned Parenthood Federation Of America, Rachel E. Brown

Senior Honors Theses

Accounting creates a framework for providing transparency in an organization. This foundation is especially important in not-for-profit entities because government grants and contributions often compose significant portions of overall revenues and receipts. An overview of non-profit standards and the government system of distributing funds provides insight into non-profits as a whole and enables the study of specific organizations. As the nation’s largest provider of abortion and family planning services, the Planned Parenthood Federation of America is an especially important organization to study and understand. It receives significant funds from federal and state governments and should receive equally significant evaluation ...


Voluntary Internal Control Weakness Disclosures In Initial Public Offerings: Determinants And Subsequent Financial Reporting Quality, Tiffany Jo Westfall 2016 University of Nebraska-Lincoln

Voluntary Internal Control Weakness Disclosures In Initial Public Offerings: Determinants And Subsequent Financial Reporting Quality, Tiffany Jo Westfall

Dissertations and Theses from the College of Business Administration

This study examines registrants’ incentives to disclose internal control weaknesses (ICWs) voluntarily in IPO registration statements and their post-IPO financial reporting quality. Using a sample of initial public offering (IPO) registrants from 2005-2013, I find that increasing management’s disclosure credibility, by hiring a new CEO in the IPO, is an incentive to include ICWs in IPO registration statements. I find that management does build credibility with underwriters evidenced by IPO registrants that disclose ICWs voluntarily are associated with higher IPO offer prices. The results suggest that registrants including voluntary ICW disclosures are more likely to receive an adverse SOX ...


The Successes And Shortfalls Of The Sarbanes-Oxley Act Of 2002, Brad Hopkins 2016 John Carroll University

The Successes And Shortfalls Of The Sarbanes-Oxley Act Of 2002, Brad Hopkins

Senior Honors Projects

The collapse of Enron and its auditor, Arthur Andersen, in 2001 marked the greatest financial scare since the Great Depression. Enron, along with several other scandals, such as WorldCom and Waste Management, sent a financial shockwave throughout the United States. As a result, the public was no longer confident in the United States’ financial markets and the work being done by independent auditors. In order to satisfy the public and ensure that a case, such as Enron, would not happen again, Congress proposed and passed the Sarbanes-Oxley Act of 2002. This paper presents an analysis of the Sarbanes-Oxley Act of ...


America's Tax System And How To Fix It, Brendan O. Smith 2016 Liberty University

America's Tax System And How To Fix It, Brendan O. Smith

Senior Honors Theses

Abraham Lincoln signed into law the first national income tax on August 5, 1861. Since 1913, the content of the Internal Revenue Code has increased from the 27-page tax law of that year to over 5000 pages today. As time has passed and the length of this document has increased, so has the expense and complexity of abiding by its statutes. The inefficiencies of the current system indicate that something must be done about the United States tax system, but no one has agreed on what to do. Many proposals to correct the problem have been brought forward over the ...


Transfer Pricing Equity: An Examination Of Reported Revenue Versus Expected Revenue, Justin Moore, Harold Harold, Clarence Coleman 2016 Winthrop University

Transfer Pricing Equity: An Examination Of Reported Revenue Versus Expected Revenue, Justin Moore, Harold Harold, Clarence Coleman

The Winthrop McNair Research Bulletin

This research examines whether African crude oil and natural gas liquids (NGLs) sales revenue deviates from expected sales revenue based on market prices. The deviation may be the result of International Oil Companies (IOCs) transferring a significant amount of crude oils and NGLs to other regions of the world to be turned into finished goods, due to the lack of refining capacity in Africa. This situation suggests that the African region’s governments are placed at a significant disadvantage from profiting off the crude oils and NGLs reserves in their countries because they cannot turn the majority of crude oils ...


Nol Poison Pills: Using Corporate Law For Tax Purposes, Sarah J. Webber, Karie Davis-Nozemack 2016 University of Dayton

Nol Poison Pills: Using Corporate Law For Tax Purposes, Sarah J. Webber, Karie Davis-Nozemack

Sarah J Webber

Hundreds of thousands of corporations report net operating loss (NOL) carryovers every year.1 Corporations, with the benefit of NOL rules, may turn disappointing losses into favorable tax results. During economic recovery, corporations are in better position to fully utilize the benefits of NOLs generated in prior years. NOL usage is not without peril, however. Corporations should carefully monitor corporate ownership changes to ensure that NOLs are not lost to the NOL trafficking rules. Under the NOL trafficking rules, excessive shareholder turnover triggers substantial NOL limitations. Unfortunately, corporations are not in control of their shareholder turnover, and therefore not in ...


Audit Committee Incentive Compensation And Accounting Restatements, Deborah Archambeault, F. Todd DeZoort, Dana Hermanson 2016 SUNY Albany

Audit Committee Incentive Compensation And Accounting Restatements, Deborah Archambeault, F. Todd Dezoort, Dana Hermanson

Deborah Archambeault

This study investigates whether incentive-based compensation for audit committee members is associated with accounting restatements. We use an agency framework to predict that short-term (long-term) incentive compensation for audit committee members will increase (decrease) the likelihood of accounting restatements due to error or fraud. Using a matched-sample logistic regression with 153 restatement and 153 nonrestatement companies, we find the predicted positive relation between short-term incentive compensation (short-term stock option grants) for audit committee members and likelihood of restatement. However, the long-term incentive compensation results contradict prediction and indicate a significant positive relation between audit committee member long-term incentive compensation {long-term ...


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