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Dea On Islamic Banking: A Bibliometric Study And Critical Perspective, Aam Slamet Rusydiana, Rafika Rahmawati, Shafitranata Shafitranata 2021 SMART Indonesia

Dea On Islamic Banking: A Bibliometric Study And Critical Perspective, Aam Slamet Rusydiana, Rafika Rahmawati, Shafitranata Shafitranata

Library Philosophy and Practice (e-journal)

This study aims to determine the map of the development of Islamic Bank DEA research. DEA or Data Envelopment Analysis is one method for efficiency and productivity measurement. The data analyzed were in the form of publication of the DEA application research on Islamic banking totaling 201 articles. Map of the development of Islamic Bank DEA field research is obtained through the export process into the .txt file format. The export data is then processed and analyzed using the VOSviewer application program to determine the bibliometric map of the development of the DEA Islamic Bank application research. The results showed ...


Could Sox Be Better? : Exploring The Advantages And Shortfalls Of Sarbanes-Oxley, Christopher Clark 2021 University of Tennessee at Chattanooga

Could Sox Be Better? : Exploring The Advantages And Shortfalls Of Sarbanes-Oxley, Christopher Clark

Honors Theses

The Sarbanes-Oxley Act was ratified in 2002 to mixed reviews. Over the past 18 years, many researchers have come to different conclusions about the effectiveness of SOX. This paper proposes amendments to make SOX as effective as possible without increasing compliance costs and as cost effective as possible without decreasing efficacy.


Firm-Level Analysis Of The Tax Cuts And Jobs Act On Capital Expenditures, Mason Westphal 2021 University of Arkansas, Fayetteville

Firm-Level Analysis Of The Tax Cuts And Jobs Act On Capital Expenditures, Mason Westphal

Accounting Undergraduate Honors Theses

This study investigates the firm-level consequences to capital expenditure levels from the passing of the Tax Cuts and Jobs Act of 2017 (TCJA). It theorized that favorable tax provisions in the TCJA would cause firms to increase their levels of capital expenditures. To test this hypothesis, the study analyzed the capital expenditure levels of public firms from 1986-2019 controlling for factors such as national gross domestic product (GDP) growth and used a dummy variable of reporting periods after 2018 to represent the effects of the TCJA. In contrast to the original hypothesis, the results demonstrate that the TCJA had a ...


Impact Of Work From Home Policies On Workplace Productivity And Employee Sentiments During The Covid-19 Pandemic, Jenna Wilson 2021 University of Arkansas, Fayetteville

Impact Of Work From Home Policies On Workplace Productivity And Employee Sentiments During The Covid-19 Pandemic, Jenna Wilson

Accounting Undergraduate Honors Theses

Workplace productivity can be defined as the level of efficiency in which tasks and goals are completed for a company (Kristina). It is well understood in all industries that workplace productivity is a vital factor for success in order to increase profitability and maintain employee satisfaction. Many companies attempt to positively influence productivity while maintaining high employee morale by making strategic changes to the office environment, such as providing comfortable break rooms, sophisticated technology, and employee well-being programs. But what happens when the workplace itself is redefined and an employee’s kitchen table becomes their office? Shortly after COVID-19 emerged ...


Audit Quality Research: A Bibliometric Analysis, Muhamad Taqi, Rahmawati Rahmawati, Bandi Bandi, Payamta Payamta, Aam Slamet Rusydiana 2021 University of Sultan Agung Tirtayasa, Indonesia

Audit Quality Research: A Bibliometric Analysis, Muhamad Taqi, Rahmawati Rahmawati, Bandi Bandi, Payamta Payamta, Aam Slamet Rusydiana

Library Philosophy and Practice (e-journal)

This study aims to determine the development and research trend maps with the theme Audit Quality published by well-known journals. The data used in this study were 499 indexed research publications with the theme Audit Quality in the period 1981 to 2020. The map of research development in Audit Quality was obtained through the export process, which would be processed and analyzed using the R Biblioshiny application program. This study shows that the number of publications about the development of Audit Quality research has increased significantly. The research results show that the journal that publishes the most and has the ...


Disruptive Changing Higher Education Ecosystems: Have University Academics Been Gazumped?, Warrick Long, Lisa Barnes, Maria T. Northcote, Anthony Williams 2021 Avondale University College

Disruptive Changing Higher Education Ecosystems: Have University Academics Been Gazumped?, Warrick Long, Lisa Barnes, Maria T. Northcote, Anthony Williams

Business Papers and Journal Articles

Continual reforms in the Australian Higher Education Sector result in ongoing significant changes to the experiences of the Australian academic. As a result, massification, internationalisation and corporatization form the landscape of academia in Australia. The Australian University Accounting Academic (AUAA) faces ongoing challenges and opportunities within this dynamic academic environment, and this study explores these challenges in relation to teaching themed issues that confront the AUAA. By using a questionnaire and interviews with AUAAs, three themes emerged, being curriculum, teaching workload, and the impact of online teaching. The “ASSET” support framework is developed from these conversations with the AUAA’s ...


Women In Accounting, Kayla Cline 2021 Bridgewater College

Women In Accounting, Kayla Cline

Honors Projects

There is gender inequality at the equity partner level in public accounting firms. The number of female partners is much lower than male partners. This paper examines the three main reasons for this discrepancy. The reasons are the difficulty in finding an appropriate work-life balance, good formal and informal mentors, and the extra financial risk associated with being an equity partner. Next, comparisons to law firms and educators are made examining the reasons for any gender inequality in those industries. Finally, proposed solutions to the three main reasons for the gender inequality in public accounting are explored.


Your Cpa's Responsibility To You- And To Bankers, Credit Men, Investors And Other Third Parties Who Have A Legitimate Interest In Your Business, American Institute of Accountants 2021 University of Mississippi

Your Cpa's Responsibility To You- And To Bankers, Credit Men, Investors And Other Third Parties Who Have A Legitimate Interest In Your Business, American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


Forensic Accounting Investigation Of Public Sector Corruption In Nigeria: The Gioia Methodology, Naziru Suleiman, Zaleha Bte Othman 2021 Abubakar Tafawa Balewa University, Bauchi, Nigeria

Forensic Accounting Investigation Of Public Sector Corruption In Nigeria: The Gioia Methodology, Naziru Suleiman, Zaleha Bte Othman

The Qualitative Report

Despite the increased initiatives to combat corruption, the issue of corruption in the public sector in Nigeria persists. Past studies have found that one of the flaws is due to the ineffective investigation method. Given the seriousness of the issue, this study explores how forensic accounting investigation conducted by the authorities could assist the government in its initiatives to combat corruption in Nigeria. This study aimed at developing a model for improving the investigation of public sector corruption in Nigeria using forensic accounting techniques. Forensic accounting is a technique for detecting and investigating fraudulent practices in organizations and preparing evidence ...


Tax Advice At Your Finger Tips, American Institute of Certified Public Accountants (AICPA) 2021 University of Mississippi

Tax Advice At Your Finger Tips, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Audit Report Lag: Do Company Characteristics And Corporate Governance Factors Matter? Empirical Evidence From Lebanese Commercial Banks, Rasha M. Nouraldeen, Mohamed Mandour, Wagdi Hegazy 2021 PhD Student, Department of Accounting, Faculty of Business Administration, Beirut Arab University, Beirut, Lebanon

Audit Report Lag: Do Company Characteristics And Corporate Governance Factors Matter? Empirical Evidence From Lebanese Commercial Banks, Rasha M. Nouraldeen, Mohamed Mandour, Wagdi Hegazy

BAU Journal - Society, Culture and Human Behavior

The objective of this study is to investigate the determinants (company specific characteristics and corporate governance factors) of audit report lag (ARL) in a developing country, namely, Lebanon. This paper adds and contributes to the limited literature that investigated the determinants of ARL in the developing Middle East countries through focusing on the Lebanese context. The study is carried out depending on a sample of Lebanese commercial banks operating in Lebanon, covering the period from 2012 to 2017. The researchers used the multiple regression analysis to examine the impact of the explanatory variables on ARL. The results show a significant ...


The Impact Of Corporate Governance On Earnings Management In Islamic And Conventional Banks, Christina A. Al Hajjar, Ekramy S. Mokhtar, Mohamed M. Mandour 2021 PhD Student, Department of Accounting, Faculty of Business Administration, Beirut Arab University, Beirut, Lebanon

The Impact Of Corporate Governance On Earnings Management In Islamic And Conventional Banks, Christina A. Al Hajjar, Ekramy S. Mokhtar, Mohamed M. Mandour

BAU Journal - Society, Culture and Human Behavior

Purpose – This paper aims to examine the association between internal corporate governance and earnings management and to compare earnings management practices in Islamic banks versus conventional banks in the MENA region.

Design/methodology/approach – This paper uses an unbalanced panel data of 20 Islamic banks and 100 conventional banks, from eleven countries in the MENA region over the period 2012-2017. Discretionary accruals are used to measure earnings management by estimating loan loss provision. Regression analysis is used to test the hypotheses.

Findings – The results indicate that Islamic banks provide fewer earnings management practices compared to conventional banks. Besides, the results ...


Islamic Insurance On Research: Bibliometric Analysis, Dedi Kusmayadi, Irman Firmansyah, Iwan Hermansyah 2021 Faculty of Economics and Business, Siliwangi University

Islamic Insurance On Research: Bibliometric Analysis, Dedi Kusmayadi, Irman Firmansyah, Iwan Hermansyah

Library Philosophy and Practice (e-journal)

This study explains the development of articles on Islamic insurance. The data is taken from dimensions.ai database from 2014 to 2021. The data analysis is bibliometric using R biblioshiny software. The number of articles collected is 500 documents from the Journal 399 documents, Chapter 60 documents, edited book 8 documents, monograph 6 documents, preprints 13 documents, and proceedings 14 documents. The results of the analysis show that the development of articles with the theme of Islamic insurance has increased. The most productive author is Billah MM with a total of 12 articles, while the author who writes the most ...


Bibliometric Analysis Of Articles On Accounting And Covid-19 During The Pandemic, irman firmansyah, aam slamet rusydiana 2021 Siliwangi University

Bibliometric Analysis Of Articles On Accounting And Covid-19 During The Pandemic, Irman Firmansyah, Aam Slamet Rusydiana

Library Philosophy and Practice (e-journal)

This study aims to investigate articles with the theme of accounting and covid-19 published during the pandemic and indexed by Dimension (https://dimension.ai) with a focus on an analysis of journals, articles, and keywords. The articles analyzed were as many as 150 documents using bibliometric analysis with the help of R Biblioshiny software. The results showed that from several journals that published articles on the theme of accounting and covid-19, the themes discussed were not only focused on accounting but themes extended to other themes such as environment, science, energy, and health. The journal that publishes this theme the ...


Alternative Delivery Lemonade – The Fruit Of Our Covid Efforts In Accounting Classes, Wayne Singular, Kai Bauman 2021 Thompson Rivers University

Alternative Delivery Lemonade – The Fruit Of Our Covid Efforts In Accounting Classes, Wayne Singular, Kai Bauman

Teaching Practices Colloquium

Before COVID, the Accounting Department had increased the level of technological competency in our course offerings through providing students relevant experience in current software applications, asynchronous videos and utilizing moodle resources for student evaluations and submissions. After the transition to alternative delivery starting in March 2020, these initiatives suddenly expanded to be our primary means of providing student evaluations as well. Despite numerous challenges, the Winter 2020 semester was successfully completed and provided an understanding of how to move forward in future for student evaluations. Through the Summer and Fall 2020 semesters, the focus shifted to completing all aspects of ...


Financial Assistance To Doctoral Candidates In Accounting; Grants-In-Aid For Doctoral Dissertations In Accounting, American Institute of Certified Public Accountants. Relations with Educators Division 2021 University of Mississippi

Financial Assistance To Doctoral Candidates In Accounting; Grants-In-Aid For Doctoral Dissertations In Accounting, American Institute Of Certified Public Accountants. Relations With Educators Division

Guides, Handbooks and Manuals

No abstract provided.


The Role Of Leadership On Corporate Governance, John Brackett 2021 Liberty University

The Role Of Leadership On Corporate Governance, John Brackett

Doctoral Dissertations and Projects

Corporate governance and internal controls over the accounting and financial reporting processes are critical to timely and accurate financial data reporting. Sheikh (2019) concluded that internal controls establish accepted practices, manage risk choices in decision-making, and improve ongoing monitoring activities to ensure compliance with laws, regulations, and company policy. Wang and Zhou (2016) identified leadership as a critical component of corporate governance and concluded that a company’s accounting process and related controls were interdependent with enterprise management and directly correlated to the sustainability of operations and business success. The Board of Directors and the Chief Audit Executives are responsible ...


Understanding The Impacts Of Altering Safe Harbor Plans Within Small Business Organizations, Svetlana Kirilova Velikova 2021 Liberty University

Understanding The Impacts Of Altering Safe Harbor Plans Within Small Business Organizations, Svetlana Kirilova Velikova

Doctoral Dissertations and Projects

In the past three decades, many companies have adopted less expensive, relatively easier to establish, modify, amend, and terminate safe harbor 401 (k) retirement plans. By adopting the safe harbor, 401(k) plans, smaller private employers have enacted retirement incentives, shared the investment and managing responsibilities, and assisted their employees with building their retirement savings (Ali & Frank, 2019; Clark et al., 2019a). Furthermore, many small companies have reflected the impacts of the economic fluctuations and the retirement legislation changes, amended their safe harbor 401(k) plans, and lowered their retirement investments (Card & Ransom, 2011). The high number of plan amendments and the economic uncertainties have limited the employees’ abilities to accumulate retirement savings (Benartzi & Thaler, 2013; Libson, 2017). As a result, the increasing number of safe ...


Aicpa Local Firm Practice Management Consultation Program: Map, American Institute of Certified Public Accountants (AICPA) 2021 University of Mississippi

Aicpa Local Firm Practice Management Consultation Program: Map, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Supply Chain Finance: Techniques, Benefits, And Trends, Hamid Ghofrani 2021 University of Windsor

Supply Chain Finance: Techniques, Benefits, And Trends, Hamid Ghofrani

Major Papers

This major research paper surveys the various aspects of supply chain finance, a recent sphere of working capital management techniques, and its importance for managing small, medium, and large-sized businesses. Globalism and elimination of trade obstacles have encouraged managers to reassess their capital investment priorities. The transition of managements' focus from manufacturing, stocking, and distribution to establishing and preserving a network of multiple partners entails adopting more trust-based and inclusive financing techniques. Moreover, the technological and managerial breakthroughs have reduced the inefficiency in the supply chain's physical flow, justifying taking a similar approach to financial flow within a supply ...


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