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Exploring The Importance Of Soft Skills Training For Accountants, Tonja Annette Gardner 2017 Walden University

Exploring The Importance Of Soft Skills Training For Accountants, Tonja Annette Gardner

Walden Dissertations and Doctoral Studies

Regional accounting firm leaders face challenges with employees who possess strong technical skills, but lack nontechnical communicating and teamwork skills. The purpose of this multiple case study was to explore strategies regional accounting firm leaders use to train technical staff on soft skills. The human capital theory was the conceptual framework supporting the study. Data were collected from semistructured interviews with partners, leaders, managers, and human resource personnel with 5 years or more of experience who participated in the hiring, training, and professional development process at 3 regional CPA firms. The review of company documents and company website postings triangulated ...


Materiality In Sustainability Accounting : A Critical Realist Perspective, Yining Zhou 2017 Southern Cross University

Materiality In Sustainability Accounting : A Critical Realist Perspective, Yining Zhou

Theses

This thesis extends the existing understanding of materiality in sustainability accounting by interrogating it from a critical realism perspective. A consolidated conceptualization of heterogeneous stakeholder materiality (HSM) is constructed by applying Bhaskar’s (1975, 2008) model for the logic of scientific discovery. Empirical studies from different settings endorse an effective explanation to the context-specific materiality phenomenon, informing how the HSM mechanism can be confirmed or distorted, and how it transfactually operates in the observable and unobservable domains. This research advances materiality understanding from theoretical and practical perspectives, and enriches methodology literature with a critical realism research account.


Three Studies Examining Accountability In Auditing, Amy Donnelly 2017 University of Central Florida

Three Studies Examining Accountability In Auditing, Amy Donnelly

Electronic Theses and Dissertations

This is dissertation consists of three studies investigating accountability in auditing. It is aimed at gaining a better understanding of how auditors make decision in the presence of accountability pressure. The first study is a literature review of the experimental audit research on accountability. It provides a conceptual framework for organizing prior research on this topic and offers opportunities for future research. The second study experimentally investigates accountability as a potential mitigating mechanism for the performance declines caused by ego depletion. Auditors are shown to be susceptible to depletion, but research has yet to consider how a natural element of ...


Designing An Accounting Analytics Course Using Experiential Learning Approach, Gary PAN, Venky SHANKARARAMAN, Poh Sun SEOW, Gan Hup TAN 2017 Singapore Management University

Designing An Accounting Analytics Course Using Experiential Learning Approach, Gary Pan, Venky Shankararaman, Poh Sun Seow, Gan Hup Tan

Research Collection School Of Accountancy

This paper describes an undergraduate accounting analytics course which was delivered based on an experiential learning approach. This accounting analytics course is timely as, with the proliferation of Big Data, several accounting professional bodies have highlighted the importance of developing analytical skills among accounting graduates. The experiential learning approach was adopted because there is a need to equip students with future work skills so as to tackle increasingly complex problems. The professors collaborate with external partners to design a course which combines theory with experiential learning through heavy use of projects involving real world problems. Students rated the course favourably ...


Differences In The Reliability Of Fair Value Hierarchy Measurements: A Cross Country Study, Chu Yeong LIM, Tee Yong Jeffrey NG, Keng Kevin OW YONG, Gary PAN 2017 Singapore Management University

Differences In The Reliability Of Fair Value Hierarchy Measurements: A Cross Country Study, Chu Yeong Lim, Tee Yong Jeffrey Ng, Keng Kevin Ow Yong, Gary Pan

Research Collection School Of Accountancy

Prior research suggests that there are significant differences in how investors perceive thereliability of fair values across the fair value hierarchy. An unaddressed question in this stream ofresearch is whether cross-country differences in institutional factors are able to mediatedifferences in reliability for the fair value hierarchy measurements. Based on an internationalsample of banks across 20 different countries, we find that the probability of crash risk is loweramong countries with better financial development infrastructure, greater level of trust, tightersecurity regulations and higher level of disclosure requirements. These results apply to Level 1assets but not to Level 2 and Level 3 assets ...


Mentoring, Networking, And Role Modeling Opportunities Between Men And Women In Management Positions, Annette Moultrie-Ohens 2017 Walden University

Mentoring, Networking, And Role Modeling Opportunities Between Men And Women In Management Positions, Annette Moultrie-Ohens

Walden Dissertations and Doctoral Studies

Although women represent more than half of the U.S. population, in 2015 women held less than 25% of senior-level positions, and less than 5% of executive positions in corporate America. The underrepresentation of women in leadership position is partially attributable to a lack of role models, mentoring, and networking programs needed to develop women executives and senior-managers. The purpose of this quantitative, comparative, field survey study was to examine the differences in the availability of mentoring, networking, and role modeling opportunities between men and women in management positions, and to explore causes of such differences. The attribution theory was ...


Internal Control And Operational Efficiency, Qiang CHENG, Beng Wee GOH, Jae Bum Kim 2017 Singapore Management University

Internal Control And Operational Efficiency, Qiang Cheng, Beng Wee Goh, Jae Bum Kim

Research Collection School Of Accountancy

We examine whether effective internal control over financial reporting has implications beyond that of financial reporting to firm operational efficiency. We predict and find that operational efficiency, derived from frontier analysis, is significantly lower among firms disclosing material weaknesses in internal control relative to firms with effective control. This result exists even in the years leading up to the disclosure of material weaknesses, but disappears after remediation of the internal control problems, suggesting that the remediation of material weaknesses improves operational efficiency. Overall, our study extends the literature on the reporting effects of strong versus weak internal control, and helps ...


Using An Online Learning Tutorial To Teach Rea Data Modelling In Accounting Information Systems Courses, Poh Sun SEOW, PAN, Gary 2017 Singapore Management University

Using An Online Learning Tutorial To Teach Rea Data Modelling In Accounting Information Systems Courses, Poh Sun Seow, Pan, Gary

Research Collection School Of Accountancy

Online learning has been gaining widespread adoption due to its success in enhancing student-learning outcomes and improving student academic performance. This paper describes an online tutorial to teach resource-event-agent (REA) data modeling in an undergraduate accounting information systems course. The REA online tutorial reflects a self-study application designed to help students improve their understanding of the REA data model. As such, the tutorial acts as a supplement to lectures by reinforcing the concepts and incorporating practices to assess student understanding. Instructors can access the REA online tutorial at http://smu.sg/rea. An independent survey by the University's Centre ...


More Accounting Changes: Financial Reporting Through The Age Of Crisis And Globalization, Robert Bloom 2017 John Carroll University

More Accounting Changes: Financial Reporting Through The Age Of Crisis And Globalization, Robert Bloom

2017 Faculty Bibliography

No abstract provided.


Favorability Of Financial And Nonfinancial Performance Measures And Analysts' Recommendations, Thomas F. Lewis Jr 2017 Virginia Commonwealth University

Favorability Of Financial And Nonfinancial Performance Measures And Analysts' Recommendations, Thomas F. Lewis Jr

Theses and Dissertations

This study investigates the extent to which sell-side analysts make full use of available financial and nonfinancial information signals in formulating stock recommendations. Prior research shows that investors rely strongly on sell-side analysts’ recommendations and that sell-side analysts pay considerable attention to nonfinancial measures in making their decisions. However, prior research has primarily focused on the mere presence of nonfinancial measures and not the extent to which the direction of such measures (i.e. favorability) is associated with firm value, or assessed the extent to which any interaction between financial measures and the direction of nonfinancial measures may influence analysts ...


Mandatory Audit Firm And Audit Partner Rotation, Qianwen Rong 2017 University of New Hampshire

Mandatory Audit Firm And Audit Partner Rotation, Qianwen Rong

Honors Theses and Capstones

No abstract provided.


The Effect Of High School Accounting On The Selection Of College Major, Performance, Satisfaction, And Retention, Gregory T. Marinaccio 2017 University of New Hampshire, Durham

The Effect Of High School Accounting On The Selection Of College Major, Performance, Satisfaction, And Retention, Gregory T. Marinaccio

Honors Theses and Capstones

The objective of this study is to examine the impact completion of a high school accounting course has on the selection of college major, academic performance in introductory accounting courses, satisfaction with one’s major, and retention. These relations are examined using data from a survey given to 208 students of various majors enrolled in the Paul College of Business and Economics at the University of New Hampshire. Multiple linear regression analyses were used to analyze the data. The results provide evidence of a significant positive relation between high school accounting and two variables: selection of college major, and performance ...


Gender Roles In Public Accounting And The Absence Of Women In Upper Level Management, Sarah Elizabeth Keiran 2017 University of New Hampshire, Durham

Gender Roles In Public Accounting And The Absence Of Women In Upper Level Management, Sarah Elizabeth Keiran

Honors Theses and Capstones

No abstract provided.


Sarbanes-Oxley Act Section 404 And Filing Status, Yanwen Wang 2017 University of New Hampshire

Sarbanes-Oxley Act Section 404 And Filing Status, Yanwen Wang

Honors Theses and Capstones

This thesis focuses on Sarbanes-Oxley Act, which is a United States federal law that sets new or expanded requirements for all U.S. public companies. Section 404 aims to ensure that all public companies have effective internal controls. Section 404 is not applied uniformly across different filers. This thesis focuses on the analyses of small companies as these companies, i.e. non-accelerated filers, got exemption from Section 404 (b), which requires a publicly-held company’s auditor to attest to, and report on, management’s assessment of its internal controls. Because this exemption allows non-accelerated filers to avoid significant compliance cost ...


Users’ Perceptions Of The Drivers For Corporate Sustainability Disclosures Made By Chinese Listed Companies, Junru Zhang 2017 Edith Cowan University

Users’ Perceptions Of The Drivers For Corporate Sustainability Disclosures Made By Chinese Listed Companies, Junru Zhang

Theses: Doctorates and Masters

China’s economy and development over decades has achieved not only its national prosperity, but also a significant degree of concern about corporate sustainability. As a vehicle of communication to society, corporate sustainability disclosures (CSD) are considered the most effective and efficient, facilitating the empowerment and acknowledgement of stakeholders in the quest for, and understanding of, sustainability. Much research has investigated the influential factors of CSD based on theories developed from Western standards and economy; however, very limited research considers the driving forces created by cultural and political influences based on the understanding of the perceptions of corporate sustainability among ...


Cash Flow Training And Improved Microfinance Outcomes, Marc J. Epstein, Kristi Yuthas 2017 Rice University

Cash Flow Training And Improved Microfinance Outcomes, Marc J. Epstein, Kristi Yuthas

Business Administration Faculty Publications and Presentations

Despite its promise as a powerful tool for alleviating poverty, research suggests that microfinance has had only a modest impact on development. Misallocation of funds by clients has been implicated as a major impediment to microfinance success. In this study, clients received training on how to track (but not manage) their cash flows during the first two meetings of the microfinance loan cycle. Examination of weekly cash flow shows that clients immediately invested the majority of their funds into the businesses and carefully managed revenues and expenditures to maintain sufficient food and other household expenditures throughout the loan cycle. It ...


Tax Transparency And Corporate Tax Avoidance, Taylor Witkiewicz 2017 University of New Hampshire, Durham

Tax Transparency And Corporate Tax Avoidance, Taylor Witkiewicz

Honors Theses and Capstones

This analysis will look into the emerging global trend for increased tax transparency from large businesses and corporations. Tax transparency has been a growing topic globally and there has been some recent progress in several countries. This analysis will begin by looking into the motivation behind increasing the amount of transparency around a business’ tax affairs. After exploring some key driving factors, a few of the new major tax initiatives and the details encompassed in them will be discussed. The specific countries that will be focused on are the United States, Australia, and the United Kingdom.

Overall, this analysis is ...


State Funding And Its Impact On University Funding, Andrew Wolfgang Doppstadt 2017 University of New Hampshire, Durham

State Funding And Its Impact On University Funding, Andrew Wolfgang Doppstadt

Honors Theses and Capstones

No abstract provided.


Assessing Financial Reporting Quality Of Early Stage Private Companies, Devereux D. Evans 2017 University of New Hampshire, Durham

Assessing Financial Reporting Quality Of Early Stage Private Companies, Devereux D. Evans

Honors Theses and Capstones

There are a variety of widely accepted methods that are used in order to evaluate the financial positioning of companies that are traded on stock exchanges. However, these methods that are common in the public markets do not suffice for assessing companies that are privately held. Attempting to devise an intrinsic value using anticipated cash flows is ineffective given that most companies are pre-revenue. Deriving a value based off of assets held is also inaccurate given that a young company will be in the process of capitalizing itself and more of its assets cannot be represented on a balance sheet ...


Three Essays On Corporate Governance And Politically Connected Firms, Justin Mindzak 2017 Wilfrid Laurier University

Three Essays On Corporate Governance And Politically Connected Firms, Justin Mindzak

Theses and Dissertations (Comprehensive)

In this dissertation three essays on corporate governance and politically connected firms are presented. The first essay “Interlocked Boards of Directors, Corporate Governance and Earnings Quality” studies the effects of interlocked boards of directors on voluntary governance disclosures, governance practices and earnings quality. The Canadian environment, where director interlocks are prevalent, is examined. A checklist of twenty voluntary disclosure measures from proxy statements is developed and a direct measure of interlocking directorships is employed. It is found that interlocked boards of directors are negatively associated with voluntary governance disclosures and positively associated with earnings quality. From an accounting perspective, greater ...


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