How Singapore Investors Can Profit From Unstructured Data,
2017
Singapore Management University
How Singapore Investors Can Profit From Unstructured Data, Clarence Goh
Research Collection School Of Accountancy
Data that is collected in the business environment can be structured or unstructured. In general, structured data refers to information which is highly organised and which can easily be stored in rows and columns within database systems. On the other hand, unstructured data does not have a strict data structure, and is also not organised in a pre-defined manner.
Gender And Connections Among Wall Street Analysts,
2017
INSEAD
Gender And Connections Among Wall Street Analysts, Lily Hua Fang, Sterling Huang
Research Collection School Of Accountancy
We examine how alumni ties with corporate boards differentially affect male and female analysts’ job performance and career outcomes. Connection improves men’s job performance — forecasting accuracy and recommendation impact — significantly more than women’s. Controlling for performance, connection further contributes to men’s, but not women’s, likelihood of being voted by institutional investors as “star” analysts, a marker of career success. These asymmetric effects are stronger in more opaque firms and among younger analysts, but is absent from a placebo test. Our evidence indicates that men reap higher benefits from social networks than women in both job performance and subjective …
Aicpa Code Of Professional Conduct, Effective December 15, 2014. Updated For All Official Releases Through August 31, 2017,
2017
University of Mississippi
Aicpa Code Of Professional Conduct, Effective December 15, 2014. Updated For All Official Releases Through August 31, 2017, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Internal Control: The Human Risk Factor,
2017
Andrews University
Internal Control: The Human Risk Factor, Annetta M. Gibson
Faculty Publications
EUD orientation for new Union and Conference officers, August 28 - September 1, 2017
Book Review: The Fearless Mind By Dr. Craig Manning,
2017
Brigham Young University
Book Review: The Fearless Mind By Dr. Craig Manning, Kylan Rutherford
Marriott Student Review
A review of Dr. Craig Manning's The Fearless Mind. Manning provides understanding of and strategies for high mental performance. With a sports psychology background, he provides concrete examples that can be applied in any setting, be it on the field, in school, or at the office.
Option B Book Review,
2017
Brigham Young University
Option B Book Review, Shelby J. Anderson
Marriott Student Review
Review of "Option B."
Originals,
2017
Brigham Young University
Originals, Tanner Hafen
Marriott Student Review
A book review of Adam Grant's Originals.
Where Are The Women Of Silicon Slopes?,
2017
Brigham Young University
Where Are The Women Of Silicon Slopes?, Wyatt Pagano
Marriott Student Review
No abstract provided.
Standing Out: Women In The Marriott School,
2017
Brigham Young University
Standing Out: Women In The Marriott School, Shelby J. Anderson
Marriott Student Review
No abstract provided.
Unsung Hero Of The Tanner - Tina Ashby,
2017
Brigham Young University
Unsung Hero Of The Tanner - Tina Ashby, Elisabeth J. Andersen
Marriott Student Review
Tina Ashby's work in the Finance Department at BYU is applauded.
The Perks Of Being A Young Professional,
2017
Brigham Young University
The Perks Of Being A Young Professional, Elisabeth J. Andersen
Marriott Student Review
Perks and company culture can improve employee satisfaction and the ability to achieve work/life balance. The trends and issues a young professional should look for when finding a job are discussed.
The Myth Of The Millennial,
2017
Brigham Young University
The Myth Of The Millennial, Tanner Hafen, Matthew D. Fudge
Marriott Student Review
Explores perceptions of millennials in the workplace and what is and can be done to better integrate millennials employees into the workplace.
What I Wish I Would've Known,
2017
Brigham Young University
What I Wish I Would've Known, Jacob Thorpe, Matthew Stradley
Marriott Student Review
Starting school can be intimidating. At BYU, there are hundreds of resources available to help incoming students acclimate and prepare themselves for business majors. This article highlights resources and keys to success that will help any student be more successful.
Marriott Student Review Volume I Issue 2: Women And Millennials In Business,
2017
Brigham Young University
Marriott Student Review Volume I Issue 2: Women And Millennials In Business, Marianna Richardson
Marriott Student Review
Our second edition of MSR is dedicated to two populations – millennials and women. Currently, millennials comprise approximately 35%[1] of the United States’ workforce. Women hold 51.7% of the jobs in the U.S. job market.[2] This MSR issue focuses on the status of these groups in the business world. The reason for this emphasis is that most MSR writers and readers are millennials (which is defined as people between the ages of 18-24) and all of us work with or for women (as well as some of us are women).
Have We Overlooked The Benefits Of Nas,
2017
Kennesaw State
Have We Overlooked The Benefits Of Nas, James C. Rich
Doctor of Business Administration Dissertations
Are nonaudit services (NAS) good or bad? Regulators, investors, and the professional accounting community have intensely debated this question for the last five decades. While seemingly a simple question, the abundance of conflicting literature surrounding this topic has indicated that the answer is anything but simple. The professional accounting community maintains that joint provision of the audit engagement and NAS results in a more in-depth knowledge base that positively impacts the auditor/client relationship. Regulators and investors have taken an opposing view by arguing that NAS lead auditors to compromise their independence. While an extensive body of literature has sought to …
Auditor Changes And Debt Financing : Evidence From China,
2017
Lingnan University
Auditor Changes And Debt Financing : Evidence From China, Suet Ying Chan
Theses & Dissertations
The role of independent auditors is to ensure the accuracy and the credibility of the financial statements. Independent auditors help in reducing agency costs and serve as a monitoring function for creditors. A change in an auditor–client relationship may provide useful information to creditors. Creditors may consider the signal of auditor changes, which affects information risks, as a factor in determining the terms of debts. After several major audit scandals, awareness of the importance of audit quality has increased. Audit partner changes and audit firm changes have been implemented in some jurisdictions to enhance the audit quality. Since China requires …
The Association Between Audit Committee Overboarding, Audit Committee Responses To Increased Workloads, And Financial Reporting Quality After Sox,
2017
University of Tennessee, Knoxville
The Association Between Audit Committee Overboarding, Audit Committee Responses To Increased Workloads, And Financial Reporting Quality After Sox, John Kyle Castonguay
Doctoral Dissertations
The Sarbanes-Oxley Act (SOX) added a multitude of financial oversight responsibilities to the audit committee of public companies. These responsibilities increased the amount of time each audit committee member needed to devote to each committee served, leading to concerns amongst regulators and the investing community that audit committees that were overboarded and serving on multiple other board seats would be unable to effectively monitor the companies they represented. I find that these concerns are undue. More overboarded audit committees have adequately adjusted to their increased workloads in the decade since SOX to such a degree that they have lower misstatement …
Emerging Market Multinationals: The New Model Of Internationalization Of Firms,
2017
Otterbein University
Emerging Market Multinationals: The New Model Of Internationalization Of Firms, Hyuk Kim Dr.
Business, Accounting and Economics Faculty Scholarship
The conventional global competitive landscape started to change since the 1990s with the emergence of emerging market multinationals (EMNEs). Most of EMNEs were marginal competitors just a decade ago, but, today, they are challenging the world’s most accomplished and establishedmultinational enterprises (MNEs)from advanced markets in a wide variety of industries and markets. EMNEs have adopted different global expansion strategies from advanced market MNEs in the process of internationalization. Therefore, it is timely and critical to question whether the existing theories on internationalization of MNEs that have been developed mainly studying MNEs from advanced markets are relevant to explain the behaviors …
The Predictive Audit: Why Prevention Is Better Than A Cure,
2017
Singapore Management University
The Predictive Audit: Why Prevention Is Better Than A Cure, Clarence Goh
Research Collection School Of Accountancy
Foreseeing potential problems can save your business from long-term headaches.
Does Industry-Level Information Affect Auditors’ Assessment Of Client-Level Risk?,
2017
University of Arkansas, Fayetteville
Does Industry-Level Information Affect Auditors’ Assessment Of Client-Level Risk?, David Rosser
Graduate Theses and Dissertations
This study investigates auditors’ consideration of industry-level information in their assessment of client-level risk. Auditing standards suggest that industry-level information is likely to be important in the assessment of client-level risk, but the standards provide few specifics about how auditors should use industry-level information in the risk assessment process. I argue that industry norms serve as a benchmark for evaluating the risk of the client and that deviations from industry norms could indicate increased audit risk. I create measures that capture the extent to which clients deviate from industry norms using proxies for client-level risk factors. In my primary tests, …
