Public Accounting And The Myth Of The Public Interest.Pdf, Wm. Dennis Huber
Wm. Dennis Huber
Female Board Representation And Corporate Acquisition Intensity, Guoli Chen, Craig Crossland, Sterling Zhenrui Huang
Research Collection School Of Accountancy
This study examines the impact of female board representation on firm-level strategic behavior within the domain of mergers and acquisitions (M&A). We build on social identity theory to predict that greater female representation on a firm's board will be negatively associated with both the number of acquisitions the firm engages in and, conditional on doing a deal, acquisition size. Using a comprehensive, multi-year sample of U.S. public firms, we find strong support for our hypotheses. We demonstrate the robustness of our findings through the use of a difference-in-differences analysis on a sub-sample of firms that experienced exogenous ...
An Evaluation Of The Standard Setting Performance Of The Fasb, 2016 Graduate Center, City University of New York
An Evaluation Of The Standard Setting Performance Of The Fasb, Devon Rolleri
All Dissertations, Theses, and Capstone Projects (2014-Present)
This paper develops a framework for evaluating the effects of various organizational changes on the performance of a regulatory agency in standard setting. I apply this framework to examine whether numerous Financial Accounting Standards Board (FASB) modifications influence the performance of the Board during the standard setting process. These modifications include changes in FASB funding, voting, and Board member characteristics, particularly professional backgrounds and political affiliations. To analyze the performance of the Board, I follow the operations management literature to construct a set of variables that capture team effectiveness and managerial performance. A factor analysis on these variables produces three ...
The Effect Of Corporate Social Responsibility Disclosures On Share Prices In Japan And The Uk, Suzanne Bowerman, Umesh Sharma
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
Odette School of Business Publications
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 ...
University Of North Texas Health Science Center Texas Government Code, 2016 Section 659.026 Report, 2016 University of North Texas Health Science Center
University Of North Texas Health Science Center Texas Government Code, 2016 Section 659.026 Report, University Of North Texas Health Science Center At Fort Worth
Office of Finance
No abstract provided.
Effects Of Management Control Systems And Strategy On Performance Of Minority-Owned Businesses, 2016 Walden University
Effects Of Management Control Systems And Strategy On Performance Of Minority-Owned Businesses, Raymond Onyema Obinozie
Walden Dissertations and Doctoral Studies
This study addressed the perceived relationships among management control systems, business strategy, and organizational performance in U.S. minority-owned manufacturing businesses. Hofer's contingency theory provided a framework for the study, which included a quantitative, survey-based correlational design. Research questions focused on the relationship between financial- and nonfinancial-based management control systems as well as low-cost leadership and differentiation strategies, and how these practices impacted organizational performance. A random sample of 1,000 participants was selected from a population of 2,583 minority-owned manufacturing businesses in the United States. Results of the principal component analysis, Pearson's zero order correlation coefficient ...
Examining Small Business Adoption Of Computerized Accounting Systems Using The Technology Adoption Model, Alan D. Rogers
Walden Dissertations and Doctoral Studies
Small business owners who fail to adopt modern technology risk placing themselves at a competitive disadvantage. Drawing on Davis's technology acceptance model, the purpose of this study was to examine how small business owners in Central Ohio come to accept and use computerized accounting systems (CAS). The research question addressed the correlation between perceived ease of use, perceived usefulness, and the intent to adopt CAS using multiple linear regression. Data were collected using a survey mailed to 347 small business owners which yielded a sample size of 71 respondents. Results showed a positive correlation between perceived ease of use ...
Global Dental Equipment: How Variance Analysis Can Help A Startup Business Survive Growing Pains, 2016 Boise State University
Global Dental Equipment: How Variance Analysis Can Help A Startup Business Survive Growing Pains, Michael T. Lee, Celia J. Renner
Accountancy Faculty Publications and Presentations
This educational case study describes an entrepreneurial crisis at Global Dental Equipment (GDE), a company selling used dental equipment. GDE had grown from a startup and reached a volume of activity such that the founder was no longer able to personally manage all of the dayto- day aspects of the business. The evolution of GDE from startup to rapid growth to bringing in outside investors and a Board of Directors is described. During its early years, GDE’s accounting system supported historical reporting, compliance, and taxation requirements. However, GDE reached a point where it needed to use more detailed and ...
Obscure U: Complexity And Complicity In For-Profit University Financial Statements, 2016 Claremont McKenna College
Obscure U: Complexity And Complicity In For-Profit University Financial Statements, Caroline R. Counts
CMC Senior Theses
The prominence and size of For Profit Universities (FPUs) today has led to increased regulation and oversight. One important regulation is the 90/10 rule which states that FPUs cannot receive more than 90% of their revenue from government Title IV funds. The regulations require publicly traded For Profit Universities to not only comply with the 90/10 rule but also to disclose their score on their financial statements. There however, is little research studying the quality of these disclosures. My paper studies the readability and complexity of the 90/10 score disclosure in relation to the 90/10 score ...
The Effect Of Increased Regulation On Option Use Within The Information Technology Industry, 2016 Claremont McKenna College
The Effect Of Increased Regulation On Option Use Within The Information Technology Industry, Ahmed H. Eltamami
CMC Senior Theses
Exorbitant executive compensation packages have drawn large criticism from the public eye and with the recent financial crisis and the previous tech bubble opinion on executive incentives has forced government institutions to respond. Over the past two decades the SEC and FASB have aimed to respond to the public and with three large regulation changes in the 2000s, pay for performance compensation has gone through many changes. In this study I build on previous work in an attempt to answer whether or not executives within the Information Technology industry have seen a larger decline in option compensation when compared to ...
Inside Accounting Recruiting, 2015 Loyola Marymount University
Inside Accounting Recruiting, Jessica T. Purnell, Angelica Gutierrez
Research & Exhibition
Accounting Recruitment; Big Four Firms Recruiting Methods
More Evidence Of The Nevada Effect: Sec, Doj, Fbi, And Irs Regulatory Enforcement Actions, 2015 West Chester University of Pennsylvania
More Evidence Of The Nevada Effect: Sec, Doj, Fbi, And Irs Regulatory Enforcement Actions, Anthony J. Cataldo Ii, Lori Fuller, Thomas Miller
Accounting Faculty Publications
No abstract provided.
How And When Matters: An In-Depth Look At Tennessee Public Accounting Professionals’ Perceptions Of International Accounting, 2015 University of Tennessee, Knoxville
How And When Matters: An In-Depth Look At Tennessee Public Accounting Professionals’ Perceptions Of International Accounting, Jordan Alexander Tipton
University of Tennessee Honors Thesis Projects
No abstract provided.
Cross-Country Evidence On The Preliminary Effects Of Patent Box Regimes On Patent Activity And Ownership, Sebastien J. Bradley, Estelle Dauchy, Leslie Robinson
Sebastien J Bradley
This paper evaluates the initial impacts of patent box regimes in light of their primary stated objectives: stimulating domestic innovation and retaining mobile patent income to limit base erosion. Despite their lack of nexus requirements, we find that patent box regimes yield a 3 percent increase in new patent applications for every percentage point reduction in the tax rate on patent income. We find no significant impact of these regimes on deterring outward cross-border attribution of patent ownership, or on attracting ownership of foreign inventions. Increased patenting activity hence appears focused on inventions involving co-located (domestic) patent owners and inventors.
Leveraging It Resources, Embeddedness, And Dependence: A Supplier's Perspective On Appropriating Benefits With Powerful Buyers, Michael T. Lee, Kit Scott, ,
The relationships between suppliers and buyers are often characterised by power differentials and dependence at the same time. This leads to the ability of a powerful buyer to benefit more from the relationship than the supplier. We examine how a supplier can strengthen its use of relation-specific IT with embeddedness to appropriate its share of relational benefits. We developed and tested a model of supplier relation-specific IT use, embeddedness, and buyer dependence on supplier. The results showed that embeddedness did not lead directly to the sharing of relational benefits; rather the appropriation of relational benefits is derived from buyer dependence.
How Relevant Is The Disclosure Of A Ceo Pay Ratio?, 2015 University of Arkansas - Main Campus
How Relevant Is The Disclosure Of A Ceo Pay Ratio?, Addison Stanfill
Accounting Undergraduate Honors Theses
An aftershock of the so called “Great Recession” in 2008, the Dodd-Frank Wall Street Reform and Consumer Protection Act effective July 21, 2010 aimed to increase the transparency of public companies. Section 953(b) of this act is targeting the transparency of executive and employee compensation by requiring the disclosure of a CEO to median employee pay ratio. This disclosure requirement, set to affect all filings with a fiscal year beginning after January 1, 2017, was a response to the public outcry against excessive CEO compensation. Although it does promote the transparency initiative of the Dodd-Frank Act, this disclosure may ...
A Study Of Ethics For Accounting Students At East Tennessee State University, 2015 East Tennessee State University
A Study Of Ethics For Accounting Students At East Tennessee State University, Jordan Warhurst
Undergraduate Honors Theses
What is being done to stop the increase of accounting scandals and frauds? This study focuses on ethics teaching for accounting students at the undergraduate level. This study asks the question, "have students increased in their use of professional judgement as defined by the AICPA code of Professional Conduct?"
When The Due Date Is Not The “Do” Date!, 2015 Kingsborough Community College
When The Due Date Is Not The “Do” Date!, Theresa M. Mastrianni Ms.
Learning Communities Research and Practice
Our students consistently hand in assignments late, or complete them at the last minute. Why is it that they know about assignments all term long yet only begin them the night before the assignment is due? Based on a career-focused learning community at Kingsborough Community College of the City University of New York, this article looks at ways to help our “millennial” students develop better time management skills. It shows how time management and prioritizing can be introduced as a tool for success in college and life and offers suggestions to better engage students in getting assignments done in a ...
Cny & Usd: Foreign Exchange Rates, 2015 Keiser College - Ft Lauderdale
Cny & Usd: Foreign Exchange Rates, Kimberly D. Scott
Kimberly D Scott
A forward rate is related to a spot rate that is set to take place in the future (Bekaert & Hodrick, 2012). Interestingly, one issue that can be challenging when performing transactions is not knowing what the rate will yield in the future versus at present. Due to market pressures or even policy decisions, either a devaluation or revaluation of domestic currency to foreign currencies can transpire.