The Impact Of Technology-Based Instruction In Undergraduate Tax Courses, 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.
Corporate Revenue Miscalculations & The Impact On Stakeholders, 2016 Sacred Heart University
Corporate Revenue Miscalculations & The Impact On Stakeholders, Karen Cascini, Alan Delfavero, Ryan Bezner
Corporate earnings restatements are regarded as one of the most significant issues in accounting today. While there are various factors that can influence profitability, revenue is the key contributor to a business’ net income. During the 2000s, a multitude of domestic and multinational corporations faced significant issues with their revenue recognition practices. Although the investing public might regard any revenue restatement as laden with possible fraud, this is not always the case. Multinational firms face dual accounting systems, such as U.S. Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). Currently, similarities and differences between the accounting ...
An Empirical Analysis Of Manufacturing Overhead Cost Drivers, 2016 University of Minnesota-Minneapolis
An Empirical Analysis Of Manufacturing Overhead Cost Drivers, Rajiv D. Banker, Gordon S. Potter, Roger G. Schroeder
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, 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
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, 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
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, 2016 University of Minnesota- Minneapolis
Manufacturing Performance Reporting For Continuous Quality Improvement, Rajiv D. Banker, Gordon S. Potter, Roger G. Schroeder
- 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, 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
Investigating Information Security Policy Characteristics: Do Quality, Enforcement And Compliance Reduce Organizational Fraud?, 2016 Kennesaw State University
Investigating Information Security Policy Characteristics: Do Quality, Enforcement And Compliance Reduce Organizational Fraud?, Dennis T. Brown
KSU Conference 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 ...
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 ...
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.
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.
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
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
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
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, Ouachita News Bureau
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.
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
Treasurer's report for August 2016 meeting of the W Club Board of Directors.