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Administration Accountability, Fiscal Year 2017, University of North Texas Health Science Center at Fort Worth 2017 University of North Texas Health Science Center

Administration Accountability, Fiscal Year 2017, University Of North Texas Health Science Center At Fort Worth

Office of Finance

No abstract provided.


Using Accounting Information To Forecast Market Performance, Tyler Atanasov 2017 The University of Akron

Using Accounting Information To Forecast Market Performance, Tyler Atanasov

Honors Research Projects

This study examines how accounting information can be used to forecast market performance of stocks. We used the specific accounting information of earnings-to-price and book-to-market value ratios, in relation to a stocks 5-year holding period return to determine market performance. The most current, quarterly data with a longer sample period than previous studies was used. First, portfolios of stocks were formed based on the value of each stocks ratio. Next, univariate tests were then run on each ratio’s portfolios to determine if there was statistical significance in the differences among the portfolios returns. Lastly, we determined that investors could ...


University Of North Texas Health Science Center Texas Government Code, 2017 Section 659.026 Report, University of North Texas Health Science Center at Fort Worth 2017 University of North Texas Health Science Center

University Of North Texas Health Science Center Texas Government Code, 2017 Section 659.026 Report, University Of North Texas Health Science Center At Fort Worth

Office of Finance

No abstract provided.


Becoming A Certified Public Accountant: It Is The Only Way To Go, Benjamin Lombard 2016 Bridgewater State University

Becoming A Certified Public Accountant: It Is The Only Way To Go, Benjamin Lombard

Honors Program Theses and Projects

For accountants, becoming a Certified Public Accountant (CPA) seems to be the most recognized and widely coveted of all the different accounting career paths, yet very few prospective accountants understand why it garners so much respect. The purpose of this project aims to educate future accounting professionals about the requirements for earning one’s Certified Public Accountant license, the career options available to them, the value of the certification, and the cost benefit analysis of choosing that career path. The primary method of collecting data includes a literature review of testimonials from accounting professionals along with relevant career statistics to ...


Shakers - South Union, Kentucky (Mss 64), Manuscripts & Folklife Archives 2016 Western Kentucky University

Shakers - South Union, Kentucky (Mss 64), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Collection 64. Ledger volume containing fulling mill records, (1814-1815), accounts (1843-1844), and journal (1909-1911) of the Shaker colony at South Union, Kentucky.


Seeing Is Believing: Analysts' Corporate Site Visits, Qiang CHENG, Fei DU, Xin WANG, Yutao WANG 2016 Singapore Management University

Seeing Is Believing: Analysts' Corporate Site Visits, Qiang Cheng, Fei Du, Xin Wang, Yutao Wang

Research Collection School Of Accountancy

This study examines the impact of corporate site visits on analysts’ forecast accuracy based on a sample of such visits to Chinese listed firms during 2009–2012. We find that analysts who conduct visits (“visiting analysts”) have a greater increase in forecast accuracy than other analysts. Consistent with the notion that site visits facilitate analysts’ information acquisition through observing firms’ operations, we find that the results are stronger for manufacturing firms, firms with more tangible assets, and firms with more concentrated business lines. Moreover, we find that the effect of a site visit is greater when the site visit is ...


Using A Mobile-Gaming App To Enhance Accounting Education, Poh Sun SEOW, Suay Peng WONG 2016 Singapore Management University

Using A Mobile-Gaming App To Enhance Accounting Education, Poh Sun Seow, Suay Peng Wong

Research Collection School Of Accountancy

This paper describes the first mobile-gaming app for learning accounting, Accounting Challenge (ACE). As at June 30th 2016, ACE was downloaded 21,800 times, spanning 90 countries and has won three international teaching awards. The app was motivated by the aim to empower students to learn accounting in a fun way, outside the classroom. ACE combines mobile learning and game-based learning to generate interest and motivation for the digital-native students and is freely available in iPhone/iPad and Android version. Based on a voluntary students’ survey, majority rated ACE favorably, indicating that they were satisfied with the app. ACE was ...


Who Is The One Percent?, Christopher Chupp 2016 Western Michigan University

Who Is The One Percent?, Christopher Chupp

Honors Theses

This paper explores the topic of the wealthiest one percent of Americans, in terms of net economic wealth. I have observed many generalizations of this group from school, work, media, and so forth, thus, I will be approaching the topic from a statistical standpoint to gain a deeper understanding of the role that these Americans play in our society. The goal of this paper is to inform the reader, through the presentation and discussion of available data used to define this group. To accomplish this, I will be covering several topics. First, I will discuss who the one percent is ...


Cybercrime Effects On Stock Prices, Amie Jones, Amie Jones 2016 Murray State University

Cybercrime Effects On Stock Prices, Amie Jones, Amie Jones

Honors College Theses

Cybercrime is a prevalent and serious threat to publicly traded companies. This rapid growing crime is referred to as “the greatest transfer of wealth in human history” or the “rounding error in a fourteen trillion-dollar economy.” Cybercrime costs companies billions of dollars through stolen assets or lost business and creates a permanent blemish to the companies’ reputation. After the announcement of cybercrime in a company, customers begin to worry about the security of their financial transactions. Known history or an announcement of cybercrime within the company can ultimately lead to lower stock prices or lost business. Lowered stock prices and ...


Relation Between Auditor Quality And Corporate Tax Aggressiveness: Implications Of Cross-Country Institutional Differences, Kiridaran KANAGARETNAM, Kiat Bee Jimmy LEE, Chee Yeow LIM, Gerald J. LOBO 2016 York University

Relation Between Auditor Quality And Corporate Tax Aggressiveness: Implications Of Cross-Country Institutional Differences, Kiridaran Kanagaretnam, Kiat Bee Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo

Research Collection School Of Accountancy

Using an international sample of firms from 31 countries, we study the relation between auditor quality and corporate tax aggressiveness. Employing an indicator variable for tax aggressiveness when the firm's corporate tax avoidance measure is within the top quintile of each country-industry combination, we find strong evidence that auditor quality is negatively associated with the likelihood of tax aggressiveness, even after controlling for other institutional determinants such as home-country tax system characteristics. We also find that the negative relation between auditor quality and the likelihood of tax aggressiveness is more pronounced in countries where investor protection is stronger, auditor ...


People Centric Governance Model: Conceptualizing The Pillars Of Significance, Zaleha Othman, Rob Melville 2016 Universiti Utara Malaysia

People Centric Governance Model: Conceptualizing The Pillars Of Significance, Zaleha Othman, Rob Melville

The Qualitative Report

This article explores corporate governance issue from the perspective of peoples’ governance. Using qualitative research approach, specifically, a grounded theory method, the paper explores the role of the pillar of significance in corporate governance practices. Interview was used as primary data, although document was also analysed. Analysis of the data revealed people centric governance is essential. Findings suggest that there are several pillar of significance in the corporations that provide strength to the corporate governance practices. Emerging theory suggests that the core of corporate governance lies on the people rather that the structure. The finding is useful as it impacted ...


The Impact Of Technology-Based Instruction In Undergraduate Tax Courses, Stephen M. Miller 2016 University of Houston, Downtown

The Impact Of Technology-Based Instruction In Undergraduate Tax Courses, Stephen M. Miller

Southwestern Business Administration Teaching Conference

Mobile technology-savvy, techno-hungry post-millennial students’ needs for a different approach to learning, and the positive impact of technology-based instruction have been extensively discussed in academic literature over a number of years. Classroom response systems (CRS), presentation software, and tax return preparation software are positively regarded by students and instructors alike, dependent upon the mode of use.


Point Pleasant Store - Ohio County, Kentucky (Mss 594), Manuscripts & Folklife Archives 2016 Western Kentucky University

Point Pleasant Store - Ohio County, Kentucky (Mss 594), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Collection 594. Ledger books containing transactions from the Point Pleasant Store in Ohio County, Kentucky. Because of this store’s location on the Green River, ledgers also include information about shipment of tobacco from that site. Also includes wages for labor performed for the store owner.


An Empirical Analysis Of Manufacturing Overhead Cost Drivers, Rajiv D. Banker, Gordon S. Potter, Roger G. Schroeder 2016 University of Minnesota-Minneapolis

An Empirical Analysis Of Manufacturing Overhead Cost Drivers, Rajiv D. Banker, Gordon S. Potter, Roger G. Schroeder

Gordon Potter

Empirical validity of the claim that overhead costs are driven not by production volume but by transactions resulting from production complexity is examined using data from 32 manufacturing plants from the electronics, machinery, and automobile components industries. Transactions are measured using number of engineering change orders, number of purchasing and production planning personnel, shop- floor area per part, and number of quality control and improvement personnel. Results indicate a strong positive relation between manufacturing overhead costs and both manufacturing transactions and production volume. Most of the variation in overhead costs, however, is explained by measures of manufacturing transactions, not volume.


A Field Study Of The Impact Of A Performance-Based Incentive Plan, Rajiv D. Banker, Seok-Young Lee, Gordon S. Potter 2016 University of Minnesota

A Field Study Of The Impact Of A Performance-Based Incentive Plan, Rajiv D. Banker, Seok-Young Lee, Gordon S. Potter

Gordon Potter

Much management accounting research focuses on design of incentive compensation contracts. A basic assumption in these contracts is that performance-based incentives improve employee performance. This paper reports on a field test of the multi-period incentive effects of a performance-based compensation plan on the sales of a retail establishment. Analysis of panel data for 15 retail outlets over 66 months indicates a sales increase when the plan is implemented, an effect that persists and increases over time. Sales gains are significantly lower in the peak selling season when more temporary workers are employed.


The Impact Of Supervisory Monitoring On High-End Retail Sales Productivity, Rajiv D. Banker, Seok-Young Lee, Gordon S. Potter, Dhinu Srinivasan 2016 Temple University

The Impact Of Supervisory Monitoring On High-End Retail Sales Productivity, Rajiv D. Banker, Seok-Young Lee, Gordon S. Potter, Dhinu Srinivasan

Gordon Potter

Based on a two-stage analysis of a panel of data on 12 outlets of a high-end retailer for 24 months, we investigate how the level of supervisory monitoring affects retail sales productivity. In the first stage, we use Data Envelopment Analysis (DEA) to compute the relative productivity of retail outlets in using their labor and capital resources to generate store sales. In the second stage, we regress the logarithm of DEA scores on contextual variables to obtain consistent estimators of the impact of contextual variables on productivity (Banker and Natarajan in Operation Research 56:48-58, 2008). Contrary to agency theoretic ...


Manufacturing Performance Reporting For Continuous Quality Improvement, Rajiv D. Banker, Gordon S. Potter, Roger G. Schroeder 2016 University of Minnesota- Minneapolis

Manufacturing Performance Reporting For Continuous Quality Improvement, Rajiv D. Banker, Gordon S. Potter, Roger G. Schroeder

Gordon Potter

  • Recently many plants have implemented the new manufacturing strategy of continuous quality improvement. The central hypothesis in this paper is that the implementation of a policy of continuous quality improvement results in a shift in the management control system.
  • This article tests this hypothesis by examining the shop floor reporting policies of forty-two plants located in the United States.
  • The paper documents that the extent of information concerning the current status of manufacturing, such as charts on defect rates or schedule compliance and productivity information, provided to workers on the shop floor is positively related to the implementation of continuous ...


Integrating The Moderating Effect Of Individuals’ Risk Vulnerability Into Takaful Acceptance Model: Evidence From A Frontier Market, Abdulsalam Mas'ud 2016 Hussaini Adamu Federal Polytechnic, Kazaure-Jigawa State-Nigeria

Integrating The Moderating Effect Of Individuals’ Risk Vulnerability Into Takaful Acceptance Model: Evidence From A Frontier Market, Abdulsalam Mas'ud

Abdulsalam Mas'ud Mr

Recently, acceptance of Takaful as an Islamic financial product has been declining in African Muslim-dominated countries such as Kenya, Tunisia, and Nigeria. In understanding the causes of this trend and proffer a possible solution, this study examines the effects of individuals’ attitude towards Takaful, perceived behavioral control, individual’s risks vulnerability on Takaful acceptance intention in Nigerian Frontier Market. It also examined the moderating effect of individual’s risks vulnerability on the relationship between attitudes towards Takaful, perceived behavioral control, and Takaful acceptance intention. Through a quantitative methodology employed for the purpose, the results revealed that attitude towards Takaful, perceived ...


Gerard Family Papers (Mss 577), Manuscripts & Folklife Archives 2016 Western Kentucky University

Gerard Family Papers (Mss 577), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Collection 577. Funeral records, correspondence, account books and other financial papers related to various undertaking establishments run by the Gerard and Bradley families, including Gerard and Gerard Funeral Home, Eugene Gerard Company Mortuary and the Gerard and Bradley Funeral Chapel in Bowling Green, Kentucky. Also includes financial records related to an earlier furniture making business operated by John C. Gerard, a French immigrant.


Investigating Information Security Policy Characteristics: Do Quality, Enforcement And Compliance Reduce Organizational Fraud?, Dennis T. Brown 2016 Kennesaw State University

Investigating Information Security Policy Characteristics: Do Quality, Enforcement And Compliance Reduce Organizational Fraud?, Dennis T. Brown

KSU Proceedings on Cybersecurity Education, Research and Practice

Occupational fraud, the use of one’s occupation for personal enrichment through the deliberate misuse or misapplication of the organization’s resources or assets, is a growing concern for all organizations. While the typical organization loses at least 5% of annual revenues to fraud, current methods of detection and prevention are not fully adequate to reduce increasing occurrences. Although information systems are making life easier, they are increasingly being used to perpetrate fraudulent activities, and internal employee security threat is responsible for more information compromise than external threats.

The purpose of this research is to examine how information security policy ...


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