Open Access. Powered by Scholars. Published by Universities.®

Accounting Commons

Open Access. Powered by Scholars. Published by Universities.®

3,921 Full-Text Articles 3,230 Authors 1,837,078 Downloads 172 Institutions

All Articles in Accounting

Faceted Search

3,921 full-text articles. Page 1 of 119.

Reflective Practice Series: Selected Instructional Models Using Synchronous Video Conferencing Software, Martin W. Sivula 2018 Johnson & Wales University - Providence

Reflective Practice Series: Selected Instructional Models Using Synchronous Video Conferencing Software, Martin W. Sivula

MBA Faculty Conference Papers & Journal Articles

With the vast array of resources available to instructors, one would think that instruction and teaching would yield success for all learners. Now, well into the 21st century has much changed in the classroom? Certainly, movable desks and chairs, advanced audio and visual equipment, and a plethora of all types of technologies which might be able to enhance training and education. Over the last several decades research on individualized instruction, cognitive science, educational psychology, and multimedia instruction (to name a few) have permeated the literature on instruction. With all the research and the vast array of studies on improving ...


Zombie Board: Board Tenure And Firm Performance, Sterling HUANG, Gilles HILARY 2018 Singapore Management University

Zombie Board: Board Tenure And Firm Performance, Sterling Huang, Gilles Hilary

Research Collection School Of Accountancy

We show that board tenure exhibits an inverted U-shaped relation with firm value and accounting performance. The quality of corporate decisions, such as M&A, financial reporting quality, and CEO compensation, also has a quadratic relation with board tenure. Our results are consistent with the interpretation that directors’ on-the-job learning improves firm value up to a threshold, at which point entrenchment dominates and firm performance suffers. To address endogeneity concerns, we use a sample of firms in which an outside director suffered a sudden death, and find that sudden deaths that move board tenure away from (toward) the empirically observed ...


The Effective Return Of Biblically Responsible Exchange Traded Funds, Stacie Rhodes 2018 Liberty University

The Effective Return Of Biblically Responsible Exchange Traded Funds, Stacie Rhodes

Doctoral Dissertations and Projects

This dissertation research study was designed to contribute to the growing body of knowledge regarding the efficacy of a recently popular investment vehicle (ETFs; Ben-David et al., 2017) and the impact of values-based investment strategies on performance (Bidisha et al., 2017). Specifically, this research examined the risk-adjusted returns of biblically responsible ETFs, a subset of the larger category of socially responsible investment funds. The results of this study indicated there was no statistically significant difference between the intraday risk-adjusted return yields of the mid-cap and world large stock BRI ETFs and their respective benchmark indexes or the average intraday risk-adjusted ...


Becker Cpa Exam Review, 2018 San Jose State University

Becker Cpa Exam Review

The Contemporary Tax Journal

No abstract provided.


Synopsis: Predictive Power? Textual Analysis In Mergers And Acquisitions, Philip Morgan 2018 Brigham Young University

Synopsis: Predictive Power? Textual Analysis In Mergers And Acquisitions, Philip Morgan

Marriott Student Review

No abstract provided.


Synopsis: A Bit About Blockchain, Jonathan Chichoni 2018 Brigham Young University

Synopsis: A Bit About Blockchain, Jonathan Chichoni

Marriott Student Review

No abstract provided.


Synopsis: A Digital Global Supply Chain, Jonathan Chichoni 2018 Brigham Young University

Synopsis: A Digital Global Supply Chain, Jonathan Chichoni

Marriott Student Review

No abstract provided.


Book Review: Essentialism, 2018 Brigham Young University

Book Review: Essentialism

Marriott Student Review

No abstract provided.


The Benefits And Risks Of Multi-Level Marketing, Jacob Thorpe 2018 Brigham Young University

The Benefits And Risks Of Multi-Level Marketing, Jacob Thorpe

Marriott Student Review

No abstract provided.


Predictive Power? Textual Analysis In Mergers & Acquisitions, Philip E. Morgan 2018 Brigham Young University

Predictive Power? Textual Analysis In Mergers & Acquisitions, Philip E. Morgan

Marriott Student Review

Modern corporations utilize mergers and acquisitions as strategies to develop shareholder value today more than ever before, yet the need for understanding firms’ rationale and strategy is critical in predicting post-merger stock performance for all investors. I apply the interpretive power of textual analysis and regression to a corpus of SEC mergers and acquisitions public company filings between 1994-2017. Not only do I challenge the statistically significant correlation between word content and post-transaction abnormal stock returns, but I also characterize the effects of time segments, transaction size, and industry variation across time. As a final application, I consider sentiment analysis ...


Executive Spotlight: Adam Chase, Kylan Rutherford 2018 Brigham Young University

Executive Spotlight: Adam Chase, Kylan Rutherford

Marriott Student Review

Adam Chase, CEO of Chase Marketing, has branded his company "the accountability agency." He works to establish north star goals with clients, then works with his team to follow through with them until their achieved. He focuses all he does on people and developing their personal brands. Family and God are his north stars.


The Digital Global Supply Chain: The Growing Case For Blockchain Technology Expansion Within Global Supply Chain, Jonathan Chichoni, Scott Webb 2018 Brigham Young University

The Digital Global Supply Chain: The Growing Case For Blockchain Technology Expansion Within Global Supply Chain, Jonathan Chichoni, Scott Webb

Marriott Student Review

In a competitive global market place, technology adoption and application in supply chain is becoming increasingly important as companies seek to acquire competitive advantages. Since blockchain’s advent to the global stage of modern disruptive technologies, several questions remain unanswered pertaining to the benefits that blockchain adoption poses to global supply chains. I apply a typology analysis to a corpus of company filings, press releases and industry studies to better understand the reasons for which global supply chains industry wide are adopting blockchain technology and the specific benefits which they seek to exploit through the use of blockchain. I characterize ...


Leadership Development: A Study Of Elon Musk, Ryan H. Yauney 2018 Brigham Young University

Leadership Development: A Study Of Elon Musk, Ryan H. Yauney

Marriott Student Review

As one of the most prolific businessmen of our time, Elon Musk is the epitome of a successful leader. Not only has Elon Musk succeeded in the entrepreneurial realm with his many profitable startups, but he has been able to guide these companies along their paths of massive growth and into the national spotlight. This article discovers which key attributes of Musk help him thrive, and how developing a company’s office culture can produce similar attributes in their own management.


Buzzwords, 2018 Brigham Young University

Buzzwords

Marriott Student Review

No abstract provided.


Implications Of Audit Office Resource Allocation Shocks: Evidence From Late 10-K Filings, Stuart Dearden 2018 University of Arkansas, Fayetteville

Implications Of Audit Office Resource Allocation Shocks: Evidence From Late 10-K Filings, Stuart Dearden

Theses and Dissertations

Prior literature examines consequences (e.g., negative market reactions, higher subsequent audit fees, and debt covenant violations) audit clients face arising from missed regulatory due dates. These clients likely pressure the auditor to provide additional resources to perform the audit. This paper examines whether an audit office resource allocation shock stemming from late-filing clients is associated with the audit quality of the other timely-filing clients in that audit office. I find that timely-filing clients are more likely to subsequently restate their financial statements when there are late-filing clients in the same audit office. Using audit fees as a proxy for ...


Predicting Changes In Earnings: A Walk Through A Random Forest, Joshua Hunt 2018 University of Arkansas, Fayetteville

Predicting Changes In Earnings: A Walk Through A Random Forest, Joshua Hunt

Theses and Dissertations

This paper investigates whether the accuracy of models used in accounting research to predict categorical dependent variables (classification) can be improved by using a data analytics approach. This topic is important because accounting research makes extensive use of classification in many different research streams that are likely to benefit from improved accuracy. Specifically, this paper investigates whether the out-of-sample accuracy of models used to predict future changes in earnings can be improved by considering whether the assumptions of the models are likely to be violated and whether alternative techniques have strengths that are likely to make them a better choice ...


The Influence Of Nonpublic Audit Concentration On Public Client Audit Outcomes, Emily Hunt 2018 University of Arkansas, Fayetteville

The Influence Of Nonpublic Audit Concentration On Public Client Audit Outcomes, Emily Hunt

Theses and Dissertations

Nonpublic clients make up a substantial portion of audit firm client portfolios and the demands they place on the audit firm differ from those of public clients. As such, I investigate the influence of nonpublic audit concentration (NPAC) on the quality, timeliness, and cost effectiveness of public client audits. I find that NPAC is unrelated to audit quality and negatively related to the likelihood of late filing financial statements and audit fees for public clients. My study contributes to audit literature that investigates the effect of audit firm portfolio characteristics on audit outcomes by 1) providing a new measure that ...


Customer Level Predictive Modeling For Accounts Receivable To Reduce Intervention Actions, Michelle L. F. Cheong, Wen SHI 2018 Singapore Management University

Customer Level Predictive Modeling For Accounts Receivable To Reduce Intervention Actions, Michelle L. F. Cheong, Wen Shi

Research Collection School Of Information Systems

One of the main costs associated with Accounts receivable (AR) collection is related to the intervention actions taken to remind customers to pay their outstanding invoices. Apart from the cost, intervention actions may lead to poor customer satisfaction, which is undesirable in a competitive industry. In this paper, we studied the payment behavior of invoices for customers of a logistics company, and used predictive modeling to predict if a customer will pay the outstanding invoices with high probability, in an attempt to reduce intervention actions taken, thus reducing cost and improving customer relationship. We defined a pureness measure to classify ...


Why Accountants Should Embrace Machine Learning?, Benjamin Huan Zhou LEE, Gary PAN, Poh Sun SEOW 2018 Singapore Management University

Why Accountants Should Embrace Machine Learning?, Benjamin Huan Zhou Lee, Gary Pan, Poh Sun Seow

Research Collection School Of Accountancy

AI and ML are enabling tools that take the tedious gruntwork out of accounting, freeing up professionals to provide valuable insights - as well as professional scepticism - which are sought-after services no machine can replicate.


Does The Homework Format Really Matter? The Impact Of Homework Format And Learning Style On Accounting Students’ Learning Engagement And Academic Achievement, Pat Maxwell, Kari Smoker, Susan Stites-Doe 2018 The College at Brockport

Does The Homework Format Really Matter? The Impact Of Homework Format And Learning Style On Accounting Students’ Learning Engagement And Academic Achievement, Pat Maxwell, Kari Smoker, Susan Stites-Doe

ITS Publications and Presentations

The experience of students submitting written homework is compared to those using online homework platforms at a college in the northeastern United States. Results indicate that online homework platforms can increase student engagement in the course when students are satisfied with the platform’s functionality and when students believe the web-based tool matches their own learning style. Findings suggest that students not inclined towards e-textbook use might be willing to set aside their preferences and try an online homework platform if they believe that the experience will be compatible with their learning style. Given the links between perceptions of learning ...


Digital Commons powered by bepress