Impact Of Audit Time Pressure On Audit Quality,
2023
Liberty University
Impact Of Audit Time Pressure On Audit Quality, Janae Monet Mcclam
Doctoral Dissertations and Projects
This quantitative research correlational study aimed to determine the effects of time budget pressure on the auditor and whether those effects impact audit quality. The study population consisted of active external auditors registered with a certified public accounting (CPA) license, employed by CPA firms, who hold a minimum of a bachelor's degree in accounting, and have at least one year of accounting experience auditing financial statements. The population consisted of 1,072. The sample size was 283 participants, and the number of respondents was 287. This study contains two dependent variables, auditor judgment and audit quality, and one independent variable, time …
The Merchant And The Mathematician: Commerce And Accounting,
2023
Università di Firenze, Italy
The Merchant And The Mathematician: Commerce And Accounting, Graziano Gentili, Luisa Simonutti, Daniele C. Struppa
Journal of Humanistic Mathematics
In this article we describe the invention of double-entry bookkeeping (or partita doppiaas it was called in Italian), as a fertile intersection between mathematics and early commerce. We focus our attention on this seemingly simple technique that requires only minimal mathematical expertise, but whose discovery is clearly the result of a mathematical way of thinking, in order to make a conceptual point about the role of mathematics as the humus from which disciplines as different as operations research, computer science, and data science have evolved.
Reflective Journals,
2023
CESA Dean
Reflective Journals, Tony Shannon Am
International Journal for Business Education
A reflective journal helps to think honestly about one’s actual thinking. This can be uncomfortable at first!
What Kind Of Pedagogies For The 21st Century?,
2023
Illinois State University
What Kind Of Pedagogies For The 21st Century?, Cynthia Luna Scott
International Journal for Business Education
Since the emergence of a global movement that calls for a new model of learning for the twenty first century, it has been argued that formal education must be transformed to enable new forms of learning that are needed to tackle complex global challenges.
The Futures Of Learning 3: What Kind Of Pedagogies For The 21st Century?,
2023
National University of Ireland, Galway
The Futures Of Learning 3: What Kind Of Pedagogies For The 21st Century?, Cynthia Luna Scott
International Journal for Business Education
Since the emergence of a global movement that calls for a new model of learning for the twenty first century, it has been argued that formal education must be transformed to enable new forms of learning that are needed to tackle complex global challenges. Literature on this topic offers compelling arguments for transforming pedagogy to better support acquisition of twenty-first century skills.
Uk Universities Face Their Toughest Test,
2023
Global Education Editor, The Financial Times
Uk Universities Face Their Toughest Test, Andrew Jack
International Journal for Business Education
The School of Oriental and African Studies seemed a symbol of stability when it celebrated its centenary in 2016 by taking over and renovating the University of London’s imposing Senate House building in central London. It was a bold move to lure the best students. But just three years later its future has become much shakier, with its undergraduate intake down 40 percent and a £7m operating deficit. “The competition is brutal,” says Professor Stephen Hopgood, Soas’s international pro-director. “We are small and specialist, and if undergraduate fees are cut, it’s going to be very hard for an institution of …
Employees’ Reactions To Their Supervisors’ (Lack Of) Discretionary Adjustments In Performance Evaluations,
2023
Wilfrid Laurier University
Employees’ Reactions To Their Supervisors’ (Lack Of) Discretionary Adjustments In Performance Evaluations, Joanna Andrejkow
Theses and Dissertations (Comprehensive)
The purpose of my dissertation is to investigate how employees react to their supervisors’ decisions not to use ex-post discretionary adjustments to mitigate the effects that negative unexpected events have on their bonuses. To address this objective, I pose the following research question: Will the level of interdependence inherent within the compensation of multiple employees (i.e., compensation interdependence) and the likelihood the event will reoccur (i.e., future event likelihood) affect employees’ reactions (future effort and workplace deviance) when they don’t receive ex-post discretionary adjustments to mitigate the effects of negative events?
I address my research question using an experiment where …
Executive Option Mix And Firm Litigation Risk,
2023
Claremont Colleges
Executive Option Mix And Firm Litigation Risk, Andrew Cohen
CMC Senior Theses
Compensating executives with stock options creates incentives for executives and aligns their goals with shareholders. When examining specific components of equity-based compensation, stock options have a larger incentive effect on executives compared to stock awards as options are priced as a function of stock volatility. Since the option incentive effect is more profound than the stock incentive effect, executives may take on more risk. The relationship between firm risk and litigation can be demonstrated by the pricing of directors’ and officers’ liability insurance, which protects them from the costs of litigation. The purpose of this study is to examine the …
The Effect Of Pcaob Inspections On Corporate Innovation: Evidence From Deficiencies About The Valuation Of Intangibles,
2023
Singapore Management University
The Effect Of Pcaob Inspections On Corporate Innovation: Evidence From Deficiencies About The Valuation Of Intangibles, Jungbae Kim
Research Collection School Of Accountancy
I examine the economic consequences on corporate innovation when PCAOB inspections cite auditors for insufficient procedures in auditing the valuation of intangibles. I find that the clients of deficient auditors recognize larger and timelier impairments of intangibles, suggesting that affected auditors increase scrutiny about the valuation of intangibles in subsequent audits. This effect obtains only for valuation-related deficiencies and is salient for the clients of auditors who receive such deficiencies repeatedly. I also document real effects that the clients of deficient auditors exhibit less use of external mergers and acquisitions—which yield recognizable intangibles whose valuation is subject to increased auditor …
The Economic Value Of Blockchain Applications: Early Evidence From Asset-Backed Securities,
2023
Singapore Management University
The Economic Value Of Blockchain Applications: Early Evidence From Asset-Backed Securities, Xia Chen, Qiang Cheng, Ting Luo
Research Collection School Of Accountancy
In this paper, we evaluate the economic value of a blockchain application. In the context of asset-backed securities (ABS) issuance in China, where some ABS are issued with blockchain technology and others are not, we find that the use of blockchain significantly reduces the coupon yield at issuance. Compared with other ABS, those issued using blockchain technology experience a decrease of 31.4 basis points in the yield spread, which corresponds to a relative decrease of 13%. We further document that the effect of blockchain is more pronounced for ABS deals rated by less reputable credit rating agencies and agencies that …
Validating Financial Statement Comparability Assessment In Non-Profit Firms,
2022
North Dakota State University--Fargo
Validating Financial Statement Comparability Assessment In Non-Profit Firms, Daniel Friesner, Andrew Brajcich
The North American Accounting Studies
In a recent manuscript, Brajcich and Friesner (2022) proposed a new methodology to assess financial comparability in not-for-profit organizations. Their approach utilizes entropy-based information theory, and thus requires few prior assumptions about the formation and implications of financial statement comparability. This manuscript assesses the practical utility of the Brajcich and Friesner (2022) methodology by comparing its results to those generated by nonhierarchical cluster analysis. The analysis was conducted using balance sheets drawn from Washington State critical access hospitals in 2019, using a similar set of hospitals and an identical set of variables outlined in Brajcich and Friesner (2022). We find …
History Of The Use Tax In The United States,
2022
University of Wisconsin Oshkosh
History Of The Use Tax In The United States, Christopher Jones, Yuyun Sejati, Spencer Usrey
The North American Accounting Studies
The use tax was developed by states to complement the sales tax. The aim was to prevent residents from being able to avoid paying the sales tax by simply going to a different state to make a purchase. Unlike the sales tax, which is collected by businesses at the point of sale, the use tax is self-reported by individuals. Since its inception in the United States in the 1930s, compliance with the use tax has been close to zero. This article examines the history of the use tax in the United States, including its original intent, enforcement issues, numerous court …
The Global Mindset Of Accounting Educators - A National Study,
2022
Ohio Northern University
The Global Mindset Of Accounting Educators - A National Study, Jill Christopher, Danielle Foster, Chao Wen, Perry Haan
The North American Accounting Studies
There is a mandate for business educators to cultivate Global Mindset in their students. In the accounting discipline, employers explicitly state that they seek job candidates who demonstrate a Global Mindset. To many educators in the U.S., developing Global Mindset in their students is a bewildering challenge because their own Global Mindset may be weak in some aspects, and widely used accounting textbooks fall short in presenting ideological, socio-political, and cultural perspectives alternative to that of Anglo-American capitalism. This study surveyed accounting educators from U.S. institutions to evaluate their Global Mindset, identify common weaknesses in their Global Mindset, and provide …
Exploring The Benefit Of Introducing Accounting And Finance Knowledge For Micro And Small Entrepreneurs During The Covid-19 Pandemic,
2022
Universitas Mercu Buana, Indonesia
Exploring The Benefit Of Introducing Accounting And Finance Knowledge For Micro And Small Entrepreneurs During The Covid-19 Pandemic, Nurul Hidayah, Lucky Nugroho, Harry Suharman, Anees Janee Ali
ASEAN Journal of Community Engagement
This study aims to explore the benefit of introducing the accounting and finance knowledge for micro and small business enterprises, in particular during the time of the coronavirus disease 2019. The COVID-19 pandemic has severely affected the micro and small enterprises. A large number of industries faced the risk of lower sales, which in turn badly hit their businesses. To assist micro and small business entrepreneurs in maintaining sustainability by improving their bookkeeping skills by using digital applications, a team of lecturers from Universitas Mercu Buana, Indonesia, and Universiti Sains Malaysia, Malaysia, collaborated on socialization activities and interactions. The lecturers …
Features Of Organizing Of General Accounting In The Aspect Of Pension Insurance System In Condition Of Sustainable Development Of Tajikistan,
2022
Accounting, analyze and audit department/ Institute of Economy and Trade of Tajik State University of Commerce, 735700, Republic of Tajikistan
Features Of Organizing Of General Accounting In The Aspect Of Pension Insurance System In Condition Of Sustainable Development Of Tajikistan, Muqadamkhon Zokirkhonovna Abdurahmonova
Journal of Environmental Science and Sustainable Development
This article considered basic organizational aspects of general accounting of pension system in sustainable development condition of Republic of Tajikistan. Theoretical bases of pension system accounting are analysed. The key aspects of research work are based in the regulations confirmed on the “Instruction about general accounting organization and recording pension operations in accounting”. The problems of transformation of accounting and the pension system are pushing scientists to pay attention to the issues of organizing pension accounting. This scientific article is based on the research regarding to the theme of my candidate dissertation on theme: “Features of development and modernization of …
Esg And Intellectual Capital Efficiency: Evidence From Asean Emerging Markets,
2022
Universitas Sebelas Maret
Esg And Intellectual Capital Efficiency: Evidence From Asean Emerging Markets, Etikah Karyani, Muhamad Resa Perdiansyah
Jurnal Akuntansi dan Keuangan Indonesia
This study aims to investigate the impacts of Environmental, Social, and Governance (ESG) in total and individual performance (“E”, “S”, and “G”) on firms’ intellectual capital (IC) efficiency. The Value-Added Intellectual Coefficient (VAIC) and Modified Value-Added Intellectual Coefficient (MVAIC) were used to measure IC efficiency. Meanwhile, the annual ESG index data from the ASEAN-4 were used to measure ESG from 2015 to 2020. The results show “E”, “S”, and “G” and total ESG positively affect firms’ efficiency in managing IC. In addition, the industry type moderates these relationships in terms of that banks have a greater influence than non-banks. Our …
Development Of Budgetary Slack Research In Indonesia,
2022
Magister Sains Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia
Development Of Budgetary Slack Research In Indonesia, Rizka Fauziyatun Nisa, Hijroh Rokhayati
Jurnal Akuntansi dan Keuangan Indonesia
This study aimed to provide an overview of the development of budgetary slack research in Indonesia. The research method was charting the field developed by Hesford et al. (2007). In this study, articles were classified based on topics, research methods, samples, and theories. The research samples were 161 articles published in 35 journals accredited by Sinta 1, 2, and 3 with 23 years of observation from 1999-2021. The results showed that for the research topic, the budget participation variable was the most widely used antecedent in research. Then as many as 157 articles used quantitative research methods, the most …
The Impact Of The Adoption Of Cloud Computing On Improving The Efficiency Of Accounting Information Systems During The Covid-19 Pandemic (A Field Study On The Service Companies Listed On The Palestine Stock Exchange),
2022
University College of Science and Technology, Gaza, Palestine
The Impact Of The Adoption Of Cloud Computing On Improving The Efficiency Of Accounting Information Systems During The Covid-19 Pandemic (A Field Study On The Service Companies Listed On The Palestine Stock Exchange), Abd El Rahman Rashwan, Etidal Alhelo
Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث
This study mainly aimed to know the effect of using cloud computing on improving the efficiency of the performance of accounting information systems in the service companies listed on the Palestine Stock Exchange during the COVID-19 pandemic.
To achieve the objective of the study, the researchers adopted the descriptive analytical method, and the questionnaire tool to collect data from its sources, analyze it through the SPSS program, and extract the results.
The results of the study showed that cloud computing had an impact on improving the efficiency of accounting information systems, their safety and reliability in addition to achieving the …
Learning How Research Design Methods Work: A Review Of Creswell’S Research Design: Qualitative, Quantitative And Mixed Methods Approaches,
2022
Jimma University Collage of Business and Economics
Learning How Research Design Methods Work: A Review Of Creswell’S Research Design: Qualitative, Quantitative And Mixed Methods Approaches, Monanol Terfa Chali, Shimekit Kelkay Eshete Mr., Kenenisa Lemi Debela Dr.
The Qualitative Report
In reviewing the fourth edition of John Creswell’s Research Design: Qualitative, Quantitative and Mixed Methods Approaches (2014), the reviewers found this book to be a comprehensive guide for researchers in the field of social and academic management. They also observed that Creswell expertly explained the concepts described in this book and supported the theories with practical qualitative, quantitative, and mixed approach.
Decision Usefulness Of Goodwill In Financial Statement Reporting,
2022
Liberty University
Decision Usefulness Of Goodwill In Financial Statement Reporting, B. Mechelle Lafon
Doctoral Dissertations and Projects
The subsequent accounting for goodwill has been and continues to be debated among standard setters, financial statement users, and the academic community. Accounting guidance surrounding the subsequent accounting for goodwill has been amended over the past 2 decades to address cost and complexity, comparability, and faithful representation. This study attempted to determine if faithful representation of goodwill improved with the passage of ASU 2011–04, which amended SFAS 142 and could be adopted by companies with fiscal years beginning after December 15, 2011. ASU 2011–04 offered a qualitative assessment of the faithful representation of goodwill based on certain events and circumstances …