Factors Influencing Outsourcing Of Accounting Functions In Lebanese Small Medium-Sized Enterprises,
2021
Assistant Professor, Accounting Department, Faculty of Business Administration, Beirut Arab University, Beirut, Lebanon
Factors Influencing Outsourcing Of Accounting Functions In Lebanese Small Medium-Sized Enterprises, Rasha Mohamad Mahboub Mrs.
BAU Journal - Creative Sustainable Development
Accounting functions (AF) play a significant role in aiding firms to sustain competitive advantage (CA). However, small and medium-sized enterprises (SMEs) face troubles handling basic AF. This is primarily due to their dearth of proficiency and infrastructure. Consequently, outsourcing has come to be a substantial aspect of the thorough strategy of any SME to leverage its CA. In spite of the fact that outsourcing became very popular topic, this area has not been studied fully in emerging countries like Lebanon specifically in the industrial sector. Thus, this research aimed at examining the main factors affecting AF outsourcing in the Lebanese …
How Does The Market View Share Repurchases: Five Possible Book Values In The Fama-French 3 Factor Model,
2021
University of Missouri-St. Louis
How Does The Market View Share Repurchases: Five Possible Book Values In The Fama-French 3 Factor Model, Jaime Peters
Dissertations
Share repurchase activity has grown significantly over the past twenty years and has emerged as the most popular technique for returning cash to shareholders. Current U.S. generally accepted accounting principles treat share repurchases as a return of capital to shareholders, recording the repurchased shares at market prices and offsetting them against contributed capital accounts. This treatment reduces the recorded book value of the equity of companies. Of course, companies can reissue these shares to fulfill stock option contracts, as consideration in acquisitions, and/or in secondary offerings. These economically relevant uses of repurchased shares suggest that the market may treat share …
Aicpa Guide: Attestation Engagements On Sustainability Information (Including Greenhouse Gas Emissions Information),
2021
The Peter J. Tobin College of Business, St. John’s University
Aicpa Guide: Attestation Engagements On Sustainability Information (Including Greenhouse Gas Emissions Information), Timothy Coville
Journal of Global Awareness
No abstract provided.
Impact Of Pandemic And Digital Transformation On Global Accounting Profession,
2021
Texas Southern University
Impact Of Pandemic And Digital Transformation On Global Accounting Profession, Kamala Raghavan
Journal of Global Awareness
The COVID-19 pandemic made 2020 the most difficult and challenging year in ways that no one could have predicted, causing major disruptions with unprecedented changes affecting worldwide economies. Its impact has been multidimensional at the personal, organizational, and societal levels. Organizations in all sectors have been focusing on their immediate survival only. World economic output had the most significant drop in over 75 years and affected people's daily routines in almost every country. However, the same disruptive forces of the pandemic accelerated the digital transformation and innovation, causing business practices in the accounting profession to leapfrog decades ahead. This paper …
Review On Islamic Social Reporting (Isr) Research,
2021
Tazkia Islamic University College, Indonesia.
Review On Islamic Social Reporting (Isr) Research, Muhammad Syafii Antonio, Aam Slamet Rusydiana, Irman Firmansyah
Library Philosophy and Practice (e-journal)
This study aims to determine the development and trend map of Islamic Social Reporting (ISR) outbreak research that is published by a reputable journal in the theme of Islamic economics and finance. The data analyzed were more than 91 publications of Scopus indexed publications. The export data is then processed and analyzed using the R Biblioshiny application program to find out the bibliometric map of the development of Islamic Social Reporting research. The results showed that the number of publications on the development of Islamic Social Reporting research experienced a significant increase. The results show that the highest number …
Law School News: Staff Person Of The Year 2021: Ann Marie Thompson 05/18/2021,
2021
Roger Williams University School of Law
Law School News: Staff Person Of The Year 2021: Ann Marie Thompson 05/18/2021, Michael M. Bowden
Life of the Law School (1993- )
No abstract provided.
Do Audit Partner Gender And Firm Size Influence Accounting Quality?,
2021
University of Denver
Do Audit Partner Gender And Firm Size Influence Accounting Quality?, Grace Rooney
DU Undergraduate Research Journal Archive
This paper examines the association between audit partner gender and client financial reporting quality. I hypothesize that audit engagements with a Big 4 female audit partner will exhibit higher financial reporting quality than with other auditors. I test my hypothesis by estimating a multivariate ordinary least squares regression model. Consistent with my hypothesis, the results indicate that female auditors within the Big 4 accounting firms have the lowest discretionary accruals.
Dea On Islamic Banking: A Bibliometric Study And Critical Perspective,
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 …
An Exploration Of Accounting Topics Through A Series Of Case Studies,
2021
University of Mississippi
An Exploration Of Accounting Topics Through A Series Of Case Studies, Joshua Pearson
Honors Theses
This thesis contains 12 case studies about various accounting and financial issues. The cases follow as: A Tale of Two Cities, Conceptual Overview of Assets, Excel Course, Taxodus: Playing the Global Tax Avoidance Game, Business Interview, Case Competition-Overview, Case Competition-Audit, Case Competition-Tax, Case Competition-Advisory, Case Competition-Earnings, Stock Price, and Analysis, and Financial Crisis of 2008. Other than the cases labeled case competition, none of these cases are meant to build off each other and should be taken by themselves. The series of case competition cases are part of a larger group case where each group chose a Fortune 500 company, …
Business Administration- Accounting Pac Minutes May 13,2021,
2021
Fanshawe College of Applied Arts and Technology
Business Administration- Accounting Pac Minutes May 13,2021, Meghan Jennings
PAC Minutes
No abstract provided.
Douglas Dynamics, Inc. A Financial Analysis And Valuation Report,
2021
Minnesota State University Moorhead
Douglas Dynamics, Inc. A Financial Analysis And Valuation Report, Jessicca Lhotak
Dissertations, Theses, and Projects
Douglas Dynamics, Inc. was founded in 1977 and is one of the many construction machinery companies in the industry. Their headquarters is located in Milwaukee, WI, but they sell products in the United States, Canada, Northern Europe, and Asia. The company consist of two segments, a Work Truck Attachment, and a Work Truck Solutions. Having these two segments allow the company to reach into different markets, but the main market is snow and ice management. They have been able to stay ahead of the competition by acquiring other construction machinery businesses and innovating their current products. In the beginning of …
A University Student’S Perspective On Financial Literacy,
2021
Bridgewater State University
A University Student’S Perspective On Financial Literacy, Matthew Braley
Honors Program Theses and Projects
Financial literacy is one of the most important, if not the most important topic students need to prepare them for their future. This should be obvious, yet it still does not have a permanent place in the curriculum. Many financial literacy organizations, such as the Council for Economic Education, National Jump$tart Coalition, and Next Gen Personal Finance, are making great progress to get financial education in schools throughout the United States. However, there are many young adults that have missed the window of opportunity to obtain financial education in school. The beginning of this paper will address the current state …
Tax Reform Throughout U.S. History And The Economic Impact,
2021
University of South Dakota
Tax Reform Throughout U.S. History And The Economic Impact, Jacob Christopher Michel
Honors Thesis
The three largest tax reforms in recent years, The 1986 Tax Reform Act (TRA of 1986), The Bush Tax Cuts Act, and The Tax Cuts and Jobs Act (TCJA), differed in the treatment of taxable income through capital gains tax rate, depreciation treatment, limitation of losses, standard deduction, and the marginal rates in general. These provisions were studied to provide insight into how they affected various stakeholders. The TRA of 1986 and the Bush Tax Cuts Act have data determining whether they benefitted high-income taxpayers to the highest extent. The low-income taxpayers were also given tax breaks, however, not to …
It Usage In Auditing And The Impact Of Covid-19,
2021
Bellarmine University
It Usage In Auditing And The Impact Of Covid-19, Olivia Beechem
Undergraduate Theses
The COVID-19 pandemic has drastically changed the world as we know it, and the audit field is no exception. The transition for a majority of public accounting firms and their clients to remote work amidst a global pandemic sparked my interest in the already rapidly evolving field of audit IT usage, which continually affects audit quality and efficiency. My research expands on existing studies completed on this topic prior to COVID-19 and includes three main research objectives. First, my research examines the usage and perceived importance of common types of IT audit applications, such as CAATs and data analytics, as …
Accounting Implications Derived From Consumer Big Data,
2021
University of South Dakota
Accounting Implications Derived From Consumer Big Data, Benjamin E. Boehrns
Honors Thesis
Consumer big data is changing the traditional framework of business by providing an unprecedented amount of information regarding consumer behaviors. Technological advances of the twenty-first century have enabled businesses to collect these behaviors within automated processes. The ease of data creation has led to companies creating, storing, and analyzing voluminous subsets of data in order to achieve a higher degree of competitive advantage. These datasets not only derive value from the physical information technology systems that provides the storage and the ability of analysis, but also contains an intrinsic value that is rarely captured within traditional accounting methods. The unique …
Brief,
2021
DePaul University
Brief
Business Exchange
Business College and Accountancy School Reaccredited; MBA Partnership Formed with College of Mount Saint Vincent; Professor Named Among “Most Powerful Women in Accounting”; DePaul Ranked in Top 50 for Entrepreneurship Education
Honors Accounting Thesis,
2021
University of Mississippi
Honors Accounting Thesis, David Falkenheiner
Honors Theses
During the fall and spring semesters of the 2019-2020 University of Mississippi school year, I had the privilege of taking Dr. Vicki Dickinson’s Honors Accounting class and benefit from it greatly. This course was based around challenging its participants throughout various aspects of not only accounting coursework but real scenarios that arise as an accounting professional. Dr. Dickinson did an outstanding job at preparing her students not only for their internship experience in the spring of their senior year but also for interviewing for those positions. This class gives its participants a drastic advantage over the normal accounting undergraduate through …
Accounting Conservatism Or Earnings Management: A Study Of The Allowance For Doubtful Accounts,
2021
Marshall University
Accounting Conservatism Or Earnings Management: A Study Of The Allowance For Doubtful Accounts, Timothy G. Bryan
Faculty Submissions
This paper empirically examines the relationship between conservatism and earnings management in chemical and allied products manufacturers via an analysis of the allowance for doubtful accounts and bad debt expense. Data used in the study included total accounts receivable, the total allowance for uncollectible accounts, total assets, and other firm-level data from the COMPUSTAT database of North American firms for companies with the standardized industry code (SIC) of 28 which represents chemical and allied products manufacturers. Chemical and allied products manufacturers were deemed an ideal target for the study because the industry typically has large balances in accounts receivable and …
A Survey Of Financial Accounting Reporting,
2021
University of Mississippi
A Survey Of Financial Accounting Reporting, James H. Robbins
Honors Theses
This thesis takes a survey of key accounting issues and concepts addressed in financial accounting reporting. Accountancy majors of the Sally McDonnell Barksdale Honors College were given an opportunity to complete their thesis before their internship during senior year by taking two classes over junior year. This thesis was constructed under the guidance of Dr. Vicki Dickinson. The thesis itself is a compilation of twelve different cases, and each case studies various areas of the accounting and business environment.
The Impact Of Ceo Compensation Incentives On Financial Reporting Choices: Evidence From Potential Ghost Revenues Created In Mergers And Acquisitions,
2021
University of Tennessee, Knoxville
The Impact Of Ceo Compensation Incentives On Financial Reporting Choices: Evidence From Potential Ghost Revenues Created In Mergers And Acquisitions, Jason A. Ashby
Doctoral Dissertations
When an acquirer purchases a target and assumes the target’s deferred revenue liability, accounting standards codification 805 requires that the acquirer recognize the target’s deferred revenue at its estimated fair value as of the acquisition date. If the target’s deferred revenue book value exceeds its fair value, the portion of deferred revenue written down will never be recognized as revenue for the acquirer under generally accepted accounting principles (GAAP). In this study, I investigate the impact of chief executive officers’ (CEOs’) compensation incentives on the fair value measurement of deferred revenue liabilities in acquisitions. If a larger proportion of CEO …
