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Internships For Accounting Students, Daniel R. Siciliano 2018 University of Nevada, Las Vegas

Internships For Accounting Students, Daniel R. Siciliano

UNLV Best Teaching Practices Expo

ACC 400 is the first upper division class for accounting majors and students are introduced to the importance of internships.


Exploring The Strategic Inclinations Of Japanese Environmental Npos In Post-Fukushima Japan, Mark Heuer, Shan Yan 2018 Susquehanna University

Exploring The Strategic Inclinations Of Japanese Environmental Npos In Post-Fukushima Japan, Mark Heuer, Shan Yan

Accounting Faculty Publications

Following Sine and David’s research on the potential of environmental jolts shifting the status quo in U.S. energy policy, we focus on the potential for environmental non-profit organizations in Japan to shift the status quo through institutional entrepreneurial efforts following the environmental jolt from the Fukushima nuclear power catastrophe. We evaluate the institutionalization of energy policy in Japan both pre- and post-Fukushima as the context for examining the potential for change in Japan’s energy policy. We utilize mixed qualitative and quantitative research methods to evaluate the attitudes and strategic inclinations of privately funded Japanese environmental non-profit organizations ...


Securing Charitable Contribution Deductions, Paul G. Schloemer 2018 Cedarville University

Securing Charitable Contribution Deductions, Paul G. Schloemer

Paul Schloemer, Ph.D.

Issues regarding charitable contributions have been a frequent source of contention between the IRS and taxpayers - the charitable contribution deduction was identified as one of the most litigated issues in the National Taxpayer Advocate’s latest report to Congress.1 Thus, a review of the key issues taxpayers encounter in claiming this deduction is warranted.


Administration Accountability, Fiscal Year 2018, University of North Texas Health Science Center at Fort Worth 2018 University of North Texas Health Science Center

Administration Accountability, Fiscal Year 2018, University Of North Texas Health Science Center At Fort Worth

Office of Finance

No abstract provided.


University Of North Texas Health Science Center Texas Government Code, 2018 Section 659.026 Report, University of North Texas Health Science Center at Fort Worth 2018 University of North Texas Health Science Center

University Of North Texas Health Science Center Texas Government Code, 2018 Section 659.026 Report, University Of North Texas Health Science Center At Fort Worth

Office of Finance

No abstract provided.


Bright Lines: How Regulatory Asset Thresholds Change The Banking Industry, Allison Nicoletti, Michael Iselin, Hailey Ballew 2018 University of Pennsylvania

Bright Lines: How Regulatory Asset Thresholds Change The Banking Industry, Allison Nicoletti, Michael Iselin, Hailey Ballew

Penn Wharton Public Policy Initiative

One of the key features of the Dodd-Frank Act is that it imposes specific and costly regulatory requirements on banks that cross the threshold of having more than $10 billion in total assets. Anecdotal accounts have suggested that this threshold has led to increased consolidation in the banking industry. This brief provides new statistical evidence of that phenomenon. Banks that approach the $10 billion threshold are significantly more likely to engage in an acquisition, pay more for that acquisition, and acquire bigger target banks than similar banking institutions did prior to Dodd-Frank. To the extent that policymakers are concerned with ...


2018 Formula Sae Michigan Cost Report: Abbreviated Version, Rachel Rodgers 2018 The University of Akron

2018 Formula Sae Michigan Cost Report: Abbreviated Version, Rachel Rodgers

Honors Research Projects

Formula SAE Michigan is a collegiate design competition held every year at Michigan International Speedway. The University of Akron Zips Racing competes against 120 other teams in eight different events. The cost event requires a costed bill of materials and outline of how the team's open-wheel formula car is built. The event is scored on the car's total cost, the report's accuracy, and how students redesign components to meet a cost standard. This project is an abbreviated version of the cost report submitted for the 2018 Formula SAE Michigan event. Part drawings have been redacted due to ...


Impact Of Experiential Learning In Cross Disciplinary Projects, Cassandra M. Cameron 2018 The University of Akron

Impact Of Experiential Learning In Cross Disciplinary Projects, Cassandra M. Cameron

Honors Research Projects

In higher education, immersion in real-world experience is essential for students’ professional development. This paper seeks to examine the facets of importance within experiential learning while participating in cross disciplinary projects. First, an anecdotal experience of participating in a national financial competition as transcribed by the author is provided in Section I. This will provide personal reflection of the various benefits associated with the project. Section II follows with a review of relevant literature to connect the aforementioned benefits to experimental and empirical evidence. Section III provides the manuscript submitted to and chosen as a finalist of the Financial Service ...


Is The Accruals Anomaly More Persistent In Firms With Weak Internal Controls?, Kanishk Kapur 2018 Claremont Colleges

Is The Accruals Anomaly More Persistent In Firms With Weak Internal Controls?, Kanishk Kapur

CMC Senior Theses

In 1996, Sloan identified the accruals anomaly, in which the negative relationship between the accruals component of current earnings and subsequent stock returns can be exploited to generate excess returns. One would expect the accruals anomaly to dissipate and ultimately disappear as investors take advantage of the now-public information. However, nearly two decades later, it persists as one of the most prominent and contentious anomalies; its magnitude of current and future excess returns still remain controversial. The main reason for its persistence is that extreme accrual firms possess characteristics that are unappealing to most investors. These characteristics, which include insufficient ...


Institutional Ownership In Relation To The Mandatory Audit Firm Rotation Rule And Its Effect On Audit Quality, Latisha Shah 2018 Claremont Colleges

Institutional Ownership In Relation To The Mandatory Audit Firm Rotation Rule And Its Effect On Audit Quality, Latisha Shah

CMC Senior Theses

Previous studies have concluded that mandatory audit firm rotation (MAFR) has not been successful in controlling the outcomes of the auditor-client relationship. Additionally, the literature concludes that high institutional ownership enhances audit quality through monitoring the management-auditor relationship. This paper hypothesizes that better corporate governance in terms of high institutional ownership percentage will enhance audit quality during a MAFR regime. Since countries that have implemented MAFR in the past have their data in their local languages, I use the special case of Arthur Andersen clients based in the US as my treatment group. I carry out a descriptive statistical analysis ...


The Effect Of Mandatory Adoption Of Ifrs On Transparency For Investors, Crystal Anderson, Crystal Anderson 2018 Claremont McKenna College

The Effect Of Mandatory Adoption Of Ifrs On Transparency For Investors, Crystal Anderson, Crystal Anderson

CMC Senior Theses

This paper examines the effect of the mandatory adoption of the International Financial Reporting Standards (IFRS) on transparency for investors by measuring the increase in earnings management during the post-adoption period of IFRS. One sign of earnings management is current year earnings being only slightly higher than the previous year’s earnings. An increase in earnings management means a decrease in accounting quality and a decrease of transparency for investors. By comparing firms that mandatorily adopted IFRS to similar benchmark firms in terms of strength of legal enforcement, book-to-market ratios, market values and net incomes, I am able to run ...


The Balance Between Financial And Quality Performance In For-Profit Hospitals Versus Non-Profit Hospitals, Blake Seidner 2018 Claremont Colleges

The Balance Between Financial And Quality Performance In For-Profit Hospitals Versus Non-Profit Hospitals, Blake Seidner

CMC Senior Theses

Recent trends of financial distress for non-profit hospitals and the uptick in acquisition of these hospitals by for-profit entities indicate different focuses from the management of each type of hospital. Using data on hospital quality and basic financial measures, this study examines shift in the balance of financial and quality performance. The dataset focuses on private non-profit and for-profit hospitals with low bed counts, ranging from 50-200 total beds. Results indicate a positive relationship between for-profit status and basic financial performance measures, such as profitability, and a negative relationship with patient experience, cost reduction for the patient, and overall quality ...


Blockchain And The Future Of The Audit, Connor Ortman 2018 Claremont McKenna College

Blockchain And The Future Of The Audit, Connor Ortman

CMC Senior Theses

“In the future, virtually every function in the world of financial services will be displaced, disintermediated and decentralized. The Internet gave us a powerful way to share and access information. Blockchain now gives us a powerful way to share and access value.”

During a February 2017 AICPA roundtable, Chairman of the Wall Street Blockchain Alliance and previous Global Head of Trading Analytics at Thomson Reuters, Ron Quarantana spoke to the revolutionary scale of blockchain. Quaranta, viewed by many as an expert in financial technology, predicts that the adoption of blockchain, both by the Big Four accounting firms and their clients ...


How Does Destination Social Responsibility Contribute To Environmentally Responsible Behaviour? A Destination Resident Perspective, Lujun Su, Songshan (Sam) Huang, Joanna Pearce 2018 Edith Cowan University

How Does Destination Social Responsibility Contribute To Environmentally Responsible Behaviour? A Destination Resident Perspective, Lujun Su, Songshan (Sam) Huang, Joanna Pearce

ECU Publications Post 2013

Based on stakeholder theory and social exchange theory, this study developed an integrated model to demonstrate that destination social responsibility (DSR) influences tourism impacts (both positive and negative impacts), overall community satisfaction, and both directly and indirectly influences resident environmentally responsible behaviour (ERB). The model was examined using a sample of 453 residents living on the Gulangyu Island, a famous island tourism destination of Xiamen, China. Results show that DSR enhances residents’ perception of positive tourism impacts, improves overall community satisfaction and contributes to resident ERB. However, the effect of DSR on negative tourism impacts was not significant. Thus, positive ...


Strategies To Reduce Excessive Transition Costs To The International Financial Reporting Standards, Mohammad Abuarqoub 2018 Walden University

Strategies To Reduce Excessive Transition Costs To The International Financial Reporting Standards, Mohammad Abuarqoub

Walden Dissertations and Doctoral Studies

The excessive cost of the transitioning from the Generally Accepted Accounting Principles (GAAP) to the International Financial Reporting Standards (IFRS) is a vital business challenge. Based on the transaction cost economics (TCE) theory, the purpose of this qualitative single case study was to explore strategies that some of the organizational financial professionals use to minimize excessive transition costs from GAAP to IFRS accounting systems. Data were collected from 3 financial professionals of a corporation located in the west coast region of Northern California using semistructured interviews, besides reviewed public records, and studies of developed countries that adopted IFRS. Using the ...


Effective Internal Controls For Recognizing Contracting Revenues, Antonio Ghaleb 2018 Walden University

Effective Internal Controls For Recognizing Contracting Revenues, Antonio Ghaleb

Walden Dissertations and Doctoral Studies

Business leaders of contracting companies in Qatar struggle to develop appropriate internal controls over revenue estimates to mitigate the risk of financial statement manipulation. Grounded in the internal control framework of the Committee of Sponsoring Organizations of the Treadway Commission, the purpose of this multiple case study was to explore strategies that business leaders responsible for financial reporting use to develop and implement effective internal controls for recognizing contracting revenues. Nine participants from 3 private contracting companies in Qatar who had implemented strategies to develop and implement effective internal controls for recognizing contracting revenues participated in face-to-face semistructured interviews. Through ...


Optimize Your Fitness, Optimize Your Business: The Balanced Scorecard, Analysis And Application For The Crossfit Affiliate, Jordan G. Aronowitz 2018 Claremont McKenna College

Optimize Your Fitness, Optimize Your Business: The Balanced Scorecard, Analysis And Application For The Crossfit Affiliate, Jordan G. Aronowitz

CMC Senior Theses

The Balanced Scorecard for the CrossFit Affiliate will provide unprepared or inexperienced managers with the necessary information to make informed operational decisions. The Balanced Scorecard incorporates financial data, customer satisfaction, internal operations, and future growth to create a series of cause-and-effect relationships that illustrate how decisions in one aspect of a business affect others. The Balanced Scorecard particularly benefits inexperienced managers leading small businesses. As overall small business growth increased, the boutique fitness industry expanded. The CrossFit brand rose in conjunction, but because corporate leaders insist on a hands-off licensing model, affiliate owners do not receive assistance from CrossFit corporate ...


The Perceived Influence Of Ethics Education In Business, Jessica Selensky 2018 University of New Hampshire, Durham

The Perceived Influence Of Ethics Education In Business, Jessica Selensky

Honors Theses and Capstones

No abstract provided.


Strategies To Minimize Direct Care Worker Shortages, Eric Ik Iloabachie 2018 Walden University

Strategies To Minimize Direct Care Worker Shortages, Eric Ik Iloabachie

Walden Dissertations and Doctoral Studies

There is a worldwide shortage of direct care workers who help older adults in their own homes. The purpose of this multiple case study was to explore strategies that owners of home health care businesses can use to retain adequate direct care workers for their businesses. Five home care agency owners from Wake County, North Carolina, participated. Each owner had successfully implemented strategies to ensure adequate caregivers to sustain the business. Human relations theory was used to address the business problem. Data collection involved interviewing the 5 owners of home care agency businesses in their offices. Through a process of ...


Smu’S School Of Accountancy Signs Mou With Deloitte To Collaborate On Audit Analytics Programmes, Singapore Management University 2018 Singapore Management University

Smu’S School Of Accountancy Signs Mou With Deloitte To Collaborate On Audit Analytics Programmes, Singapore Management University

SMU Press Releases

Accountancy undergraduates have much to look forward to in terms of picking up new knowledge and skills in the discipline of data analytics, a much sought after expertise in the accounting industry. Singapore Management University’s (SMU) School of Accountancy (SoA) has signed a memorandum of understanding with Deloitte Singapore on 12 January 2018 to collaborate on various audit analytics projects and programmes.


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