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

Accounting Commons

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

3646 Full-Text Articles 2950 Authors 1784437 Downloads 160 Institutions

All Articles in Accounting

Faceted Search

3646 full-text articles. Page 3 of 108.

The Impact Of Increased Tax Return Reporting On Financial Statement Tax Disclosure Quality: Evidence From Irs Schedule Utp, Michelle Kim Harding 2017 University of Tennessee, Knoxville

The Impact Of Increased Tax Return Reporting On Financial Statement Tax Disclosure Quality: Evidence From Irs Schedule Utp, Michelle Kim Harding

Doctoral Dissertations

This study uses the 2010 implementation of IRS Schedule UTP (Uncertain Tax Position) to examine the impact of additional tax return reporting on financial statement tax disclosure quality. Using a hand-collected sample, I find that firms reduce the quality of their Financial Accounting Standards Board Interpretation No. 48 (FIN 48) disclosures for Accounting for Uncertainty in Income Taxes in response to increased proprietary costs of disclosure following the adoption of IRS Schedule UTP. Standard setters intended FIN 48 disclosures to benefit investors. Contrary to this intended outcome, I find that as tax return reporting increases, firms reduce discretionary FIN 48 ...


Implicit Taxes In Imperfect Markets, Hannah Elizabeth Smith 2017 University of Tennessee, Knoxville

Implicit Taxes In Imperfect Markets, Hannah Elizabeth Smith

Doctoral Dissertations

Implicit taxes are defined as the pre-tax rate of return disadvantage earned on an investment that is taxed preferentially. Implicit tax theory predicts that implicit taxes will fully offset any benefit from preferential tax treatment leading to no benefit from lower explicit taxes; however, implicit tax theory assumes perfect market competition. This paper relaxes the assumption of perfect market competition and finds that firms in industries with lower competition bear lower implicit taxes, and firms in industries with higher competition bear higher implicit taxes. These findings are consistent with firms in industries with less competition having price setting power. Further ...


Another Look At The Macroeconomic Information Content Of Aggregate Earnings: Evidence From The Labor Market, Congcong LI, Rebecca HANN, Maria OGNEVA 2017 Singapore Management University

Another Look At The Macroeconomic Information Content Of Aggregate Earnings: Evidence From The Labor Market, Congcong Li, Rebecca Hann, Maria Ogneva

Research Collection School Of Accountancy

In this paper we examine the macroeconomic information content of aggregate earnings from the labor market’s perspective. We use insights from the labor economics literature to characterize the information contained in aggregate GAAP earnings and its components that is relevant for predicting aggregate job creation and destruction, labor income, and unemployment. Our results suggest that not only does aggregate earnings news convey information about future labor market aggregates, but its information content is incremental to other macroeconomic variables at near-term horizons. Further, the source of this information stems primarily from two earnings components: aggregate core earnings and special items ...


Corporate In-House Human Capital Investment In Tax Planning, Xia CHEN, Qiang CHENG, Travis CHOW, Yanju LIU 2017 Singapore Management University

Corporate In-House Human Capital Investment In Tax Planning, Xia Chen, Qiang Cheng, Travis Chow, Yanju Liu

Research Collection School Of Accountancy

In-house human capital investment in the tax function is a significant input to a firm’s tax planning. Yet, due to lack of data, there is little empirical evidence on whether corporate in-house tax departments are associated with effective tax planning. We examine this issue using hand-collected data on corporate tax employees in S&P1500 firms. We find that firms with larger in-house tax departments are more effective in tax planning: they have lower tax rates, report lower uncertain tax benefits, and exhibit less volatile tax rates. The results are stronger for firms with in-house tax departments that have a ...


Do Corporate Site Visits Impact Stock Prices?, Qiang CHENG, Brian Yutao WANG, Xin WANG 2017 Singapore Management University

Do Corporate Site Visits Impact Stock Prices?, Qiang Cheng, Brian Yutao Wang, Xin Wang

Research Collection School Of Accountancy

We examine the stock price impact of corporate site visits using a unique dataset of site visits to listed firms in China. Our main findings are as follows. First, the market reaction around corporate site visits is statistically and economically significant and is stronger for group visits, visits conducted by mutual fund managers, visits covering accounting and finance topics, visits to firms with poor information environments, and visits to manufacturing firms. Second, the stock returns around site visits are positively associated with firms’ future performance. Third, the changes in visiting funds’ holdings are more predictive of firms’ future performance than ...


Using Student-Generated Videos To Learn Internal Control In Accounting Information Systems Courses, Poh Sun SEOW, Gary PAN 2017 Singapore Management University

Using Student-Generated Videos To Learn Internal Control In Accounting Information Systems Courses, Poh Sun Seow, Gary Pan

Research Collection School Of Accountancy

Educators consider the video learning approach an effective method to deliver educational content as compared to the traditional method of books and written materials. This paper presents a project that involves student-generated videos to learn internal control in an undergraduate accounting information systems course. We believe that this video learning approach is an engaging way for students to be self-directed learners in learning internal control and complements the written materials in the textbook. The survey results show that most of the respondents viewed the learning experience of the video project positively. The results also indicate that the video project was ...


Sharing Risk With The Government: How Taxes Affect Corporate Risk Taking, Alexander LJUNGQVIST, Liandong ZHANG, Liandong ZHANG 2017 Singapore Management University

Sharing Risk With The Government: How Taxes Affect Corporate Risk Taking, Alexander Ljungqvist, Liandong Zhang, Liandong Zhang

Research Collection School Of Accountancy

Using 113 staggered changes in corporate income tax rates across U.S. states, we provide evidence on how taxes affect corporate risk-taking decisions. Higher taxes reduce expected profits more for risky projects than for safe ones, as the government shares in a firm's upside but not in its downside. Consistent with this prediction, we find that risk taking is sensitive to taxes, albeit asymmetrically: the average firm reduces risk in response to a tax increase (primarily by changing its operating cycle and reducing R&D risk) but does not respond to a tax cut. We trace the asymmetry back ...


Senior Business Seminar Proposal, Alex C. McGrainer 2017 University of Rhode Island

Senior Business Seminar Proposal, Alex C. Mcgrainer

Senior Honors Projects

How could a single idea increase the value of a university’s college of business? My project aims to do this through the successful implementation of a single class. It addresses some of the most important factors that current and prospective students should consider while they undergo their college searches, such as the post-graduation employment rate and starting salary across majors of interest.

My inspiration for the topic came from students struggling to find a job. I realized that every year around March, they would begin to suffer due to the self-inflicted pressure of being unemployed after commencement. I immediately ...


Corporate Political Activity, Ceo Hubris, And Earnings Management, Abbey Rozanski 2017 University of Tennessee, Knoxville

Corporate Political Activity, Ceo Hubris, And Earnings Management, Abbey Rozanski

University of Tennessee Honors Thesis Projects

No abstract provided.


Tour Guides Take Technology: Mobilizing The Coverage Process, Cassie Jes Jacob 2017 University of Rhode Island

Tour Guides Take Technology: Mobilizing The Coverage Process, Cassie Jes Jacob

Senior Honors Projects

Technology has progressed more in the past decade than it has in the past century, and it has changed the way we live. To succeed in this society, innovation is a necessity. A recent phenomenon in technology is the use of mobile applications designed to make our lives and daily activities, such as note-taking and scheduling, more convenient.

This project explores the use of mobile applications in a business. At URI, the Tour Guide team acts as a business that manages over 100 employees as they lead visits around campus for prospective students.

These employees are college-age students raised in ...


Valuation Implications Of Fas 159 Reported Gains And Losses From Fair Value Accounting For Liabilities, Sung Gon CHUNG, Gerald J. LOBO, Keng Kevin OW YONG 2017 Singapore Management University

Valuation Implications Of Fas 159 Reported Gains And Losses From Fair Value Accounting For Liabilities, Sung Gon Chung, Gerald J. Lobo, Keng Kevin Ow Yong

Research Collection School Of Accountancy

This study examines the economic implications of fair value liability gains and losses arising from the adoption of Statement of Financial Accounting Standards No. 159 (hereafter, FAS 159). Consistent with the notion that gains and losses contain value-relevant information, we find a positive correspondence between a firm’s FAS 159 fair value liability gains and losses and current period stock returns. However, further analysis indicates that fair value gains and losses from liabilities have a negative association with future returns, suggesting that investors misprice this earnings component. This negative association is stronger for firms with low levels of institutional ownership ...


How Healthcare Accounting Adapts To Lean Practices, Caitlin R. Duke 2017 East Tennessee State University

How Healthcare Accounting Adapts To Lean Practices, Caitlin R. Duke

Undergraduate Honors Theses

Healthcare has recently begun a push towards more lean practices and management. Healthcare accounting, in an effort to reflect business practices, must change to accurately reflect reality. This research seeks to explore how healthcare providers improve their accounting systems to keep up with an ever-changing lean environment. By examining both healthcare and accounting literature, this comprehensive literature review seeks to answer the question, “How does healthcare accounting adapt to lean philosophies?”.


Ifrs In Higher Education: An Exploratory Study, Joshua A. Kalifeh 2017 The University of Southern Mississippi

Ifrs In Higher Education: An Exploratory Study, Joshua A. Kalifeh

Honors Theses

Globalization of capital markets and technological advances enhancing global communications has led to the need for a set of international accounting standards. Comparability among financial statements prepared by numerous accounting standards depending upon the regulations of the country in which these statements are prepared is seriously impaired. Accordingly, serious convergence efforts have been made for the last few decades. Accordingly, higher education in the United States must reflect these changes in accounting curriculum available to students entering this environment. This exploratory study presents evidence that progress is being made in institutions. The progress, however, is not spread equally among the ...


Bank Specific Determinants Of Profitability In Turkish Banks, Ahmet Karakuza 2017 Fort Hays State University

Bank Specific Determinants Of Profitability In Turkish Banks, Ahmet Karakuza

Masters Theses

This paper examines the profitability of Turkish commercial banks during the period 2005 – 2014. We use bank – specific determinants to predict the following years’ profitability measured by return on assets (ROA). Among the performance measures, the amount of net interest income as a proportion of total operating income is positive related to profitability. It remains important for banks to loan money out at a rate higher than their cost of capital. Non-interest income as a proportion of total assets is strongly positively related to profitability. Consumer loans as a proportion of total loans is negatively related to profitability. Our findings ...


Accounting Students And Their Writing Skills: Inside-Outside Autoethnographic Reflection, Keith Howson, Phil Fitzsimmons 2017 La Sierra University

Accounting Students And Their Writing Skills: Inside-Outside Autoethnographic Reflection, Keith Howson, Phil Fitzsimmons

Business Conference Papers

This paper seeks to report on the findings of a qualitative research project that sought to illuminate one cohort of accounting students understanding and approach to writing. The first in a planned series of projects, this particular research instance used the paradigmatic framework of an authoethnographic bricolage as a reflexive tool so as to gain entrée into this cohort’s awareness. What emerged from this ‘inside-outside’ methodology or ‘research into self’, ‘research through self’ and ‘research on self’ was the apparent tension between the requirements of tertiary writing and the ‘contexts of culture’ and ‘context of situation’ of the accounting ...


The Internal Revenue Code: A Burden For Taxpayers Or An Instrument For Social Change?, Heather N. Murray 2017 University of Tennessee at Chattanooga

The Internal Revenue Code: A Burden For Taxpayers Or An Instrument For Social Change?, Heather N. Murray

Honors Theses

Social engineering in the tax code has been evident from the beginning of the U.S. tax history. Today, it is as much as ever a part of the fabric of the tax codification, but there is very little research that investigates 1) how social engineering plays a role in the creation of new tax law, and 2) whether tax law is effective in altering taxpayer behavior. This paper streamlines the history of social engineering in the most popular revenue-reducing measures and analyzes how they've affected the U.S. taxpayer, with notes on future policy implications.


Gaap And Ifrs: A Look At Whether The Two Should Converge, Paul R. Walter 2017 Southeastern University - Lakeland

Gaap And Ifrs: A Look At Whether The Two Should Converge, Paul R. Walter

Selected Honors Theses

The past few decades have birthed dialogue regarding the convergence of U.S. and international accounting standards. With over a hundred countries using International Financial Reporting Standards (IFRS), it becomes natural to notice the purple elephant in the room in that a set of different principles serve as guide to accounting in the U.S. and for U.S. companies known as Generally Accepted Accounting Principles (GAAP). Some see it as simply a matter of time before a convergence of sorts takes place more completely between the two accounting rule frameworks. A look at GAAP and IFRS reveals some fundamental ...


Comparative Pricing Analysis Of Mecca’S Religious Tourism, Said M. Ladki, Rayan A. Mazeh 2017 Lebanese American University, Beirut, Lebanon

Comparative Pricing Analysis Of Mecca’S Religious Tourism, Said M. Ladki, Rayan A. Mazeh

International Journal of Religious Tourism and Pilgrimage

This study compares the costing practices of three religious tourists groups. Specifically, the study compares the costs of Islamic religious tourism to Mecca among three groups: 1) Indonesia and India, 2) Lebanon and Tunisia, 3) Dubai and Qatar. The selection of the three groups was based on the following principle: Group 1: Represents the most populated and less affluent Islamic countries. Group 2: Represents the less affluent Arab States with moderate income Group 3: Represents the richest Arab Islamic countries in the world. Results indicate that countries with wealthy economies charge much higher prices for Hajj packages than those with ...


Work Rules! Insights From Inside Google, Krista Johnson 2017 Brigham Young University

Work Rules! Insights From Inside Google, Krista Johnson

Marriott Student Review

Book review of Work Rules! Insights from Google written by Laszlo Bock.


An Unsung Hero Of The Tanner--Jeffrey Subramanian, Kempton Cox 2017 Brigham Young University

An Unsung Hero Of The Tanner--Jeffrey Subramanian, Kempton Cox

Marriott Student Review

Jeffrey Subramanian beautifies the grounds surrounding the Tanner Building, but he also writes poetry and plays the cello. The author calls Jeffrey an "unsung hero" because he is, in fact, the author's hero.


Digital Commons powered by bepress