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3,924 full-text articles. Page 6 of 120.

Constructing Tax Efficient Withdrawal Strategies For Retirees, James DiLellio, Dan Ostrov 2018 Pepperdine University

Constructing Tax Efficient Withdrawal Strategies For Retirees, James Dilellio, Dan Ostrov

Graziadio Working Paper Series

No abstract provided.


Bridging Academic And Practice: Benefits, Challenges And Lessons Learnt From Establishing A University Wide Experiential Learning Initiative, Gary PAN, Poh Sun SEOW, Su-Fen Grace KOH 2018 Singapore Management University

Bridging Academic And Practice: Benefits, Challenges And Lessons Learnt From Establishing A University Wide Experiential Learning Initiative, Gary Pan, Poh Sun Seow, Su-Fen Grace Koh

Research Collection School Of Accountancy

The scale and complexity of challenges facing the world today are unprecedented. It is paramount thatuniversities identify and equip students with relevant skills to meet the needs of the changingeconomy. Recognizing this need, Singapore Management University launched a new initiative, SMUX.In this paper we will describe SMU-X which is a paradigm shift focusing on experiential learning asopposed to teaching, characterized by 4 principles: (i) inter-disciplinary content and activities, (ii)project-based learning via an actual problem/issue faced by an organization, (iii) active studentmentoringby faculty and industry, and (iv) creating a tripartite learning loop between faculty, studentand industry partner. Every ...


Reframing The Board Diversity Issue: Set 25 By 25 Target, Themin SUWARDY, SURIANARAYANAN GOPALAKRISHNAN 2018 Singapore Management University

Reframing The Board Diversity Issue: Set 25 By 25 Target, Themin Suwardy, Surianarayanan Gopalakrishnan

Research Collection School Of Accountancy

Studies have shown there is clear association between aboard's gender diversity and company performance. Yet Singapore has been softerthan usual in pushing the agenda. In this commentary, the authors discussed theimportance of setting an explicit hard target with a fixed deadline to reframeboard diversity in Singapore.


Reframing The Board Diversity Issue: Set 25 By 25 Target, Themin SUWARDY, Surianarayanan SURIANARAYANAN GOPALAKRISHNAN 2018 Singapore Management University

Reframing The Board Diversity Issue: Set 25 By 25 Target, Themin Suwardy, Surianarayanan Surianarayanan Gopalakrishnan

Research Collection School Of Accountancy

Studies have shown there is clear association between aboard's gender diversity and company performance. Yet Singapore has been softerthan usual in pushing the agenda. In this commentary, the authors discussed theimportance of setting an explicit hard target with a fixed deadline to reframeboard diversity in Singapore.


Creative Student Engagement, Robyn Raschke 2018 University of Nevada, Las Vegas

Creative Student Engagement, Robyn Raschke

UNLV Best Teaching Practices Expo

Many students do not feel comfortable asking questions in front of the whole class and stay quiet during class.


Facebook Group In Acc 202, Daniel R. Siciliano 2018 University of Nevada, Las Vegas

Facebook Group In Acc 202, Daniel R. Siciliano

UNLV Best Teaching Practices Expo

ACC 202 has three sections of 100-120 students in each section each semester.


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 ...


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 ...


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 ...


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.


Relationship Between Federal Compliance Complexities And Internal Control Infraction, Laurence Richard Brown 2018 Walden University

Relationship Between Federal Compliance Complexities And Internal Control Infraction, Laurence Richard Brown

Walden Dissertations and Doctoral Studies

In the nonprofit industry, lapses in internal controls and low levels of accountability have resulted in many organizations becoming insolvent. Grounded in the agency theory, the purpose of this correlational study was to examine the relationship between federal compliance requirement, executive compensation, nonprofit size, nonprofit type, and internal control infraction. Archival data were collected from 144 nonprofit organizations in the southeast United States. The results of the multiple regression analyses indicated the model was able to predict the relationship between federal compliance requirement, executive compensation, nonprofit size, nonprofit type, and internal control infraction, F(7, 136) = 6.559, p < .001, R2 = .252, with non-profit type (hospitals), (β = -9.392, t = 7.191, p <0.050), accounting for a higher contribution to the model than executive compensation, (β = -0.049, t = 1.96, p <0.050). Federal compliance requirement and nonprofit size did not explain any significant variation in internal control infraction. The implications for positive social change included the potential for a better understanding by nonprofit managers of the importance of internal controls, leading to the effective and efficient provision of goods and services needed by members of society.


Measuring The Asymmetric Effect Of Luck On Ceo Compensation In The Exploration And Production Industry, Colin F. Pinto 2018 University of Pennsylvania

Measuring The Asymmetric Effect Of Luck On Ceo Compensation In The Exploration And Production Industry, Colin F. Pinto

Joseph Wharton Scholars

Studies have shown that there is asymmetry in how sensitive CEO compensation is to lucky factors (factors beyond management’s control) depending on if they increase or decrease the company’s market capitalization. This study surveys compensation asymmetry within the exploration and production industry due to its susceptibility to the lucky factor of commodity price. The study finds that compensation asymmetry in the E&P industry is more extreme than the broader market. In the broader market, previous studies have found that a CEO’s compensation becomes less sensitive to luck in years of bad luck relative to years of ...


Strategies Used By Women To Secure Sba's 8(A) And 504 Loan Financing, Valencia Y. Locust 2018 Walden University

Strategies Used By Women To Secure Sba's 8(A) And 504 Loan Financing, Valencia Y. Locust

Walden Dissertations and Doctoral Studies

Many woman small business owners lack strategies to obtain Small Business Administration's (SBA) 8(a) and 504 Loan financing to start and grow their businesses. This exploratory case study explored strategies that 5 women business owners used to secure SBA's 8(a) and 504 Loan financing. The TPB and feminist theory were the conceptual frameworks used in this multiple case study. In-depth, semistructured interviews with purposively selected women small business owners supplemented a review of loan acceptances and certifications. Yin's 5-step analysis guided the coding process of participants' responses, and member checking verified the transcription accuracy and ...


Effective Hiring Process Background Check Strategies, Christina Diane Waddell 2018 Walden University

Effective Hiring Process Background Check Strategies, Christina Diane Waddell

Walden Dissertations and Doctoral Studies

Job applicants often falsify information in their application materials. Using the disparate impact theory as the conceptual framework, the purpose of this multiple case study was to identify strategies Human Resource professionals use to complete effective background checks while maintaining compliance with federal regulations. I collected data by interviewing executives of 3 organizations located in the Southwest region of the United States, who had successful strategies for performing background checks to identify falsified information in the application process. I assured the validity and reliability of the data by reviewing organizational documents and member checking of the interpretation of the data ...


Interpersonal Affect, Accountability And Experience In Auditor Fraud Risk Judgments And The Processing Of Fraud Cues, Jennifer Schafer, Brad Schafer 2018 Kennesaw State University

Interpersonal Affect, Accountability And Experience In Auditor Fraud Risk Judgments And The Processing Of Fraud Cues, Jennifer Schafer, Brad Schafer

Faculty Publications

This paper examines whether auditors’ affect toward client management influences fraud likelihood judgments and whether accountability and experience with fraud risk judgments moderate this effect. This research also explores the process by which affect influences fraud judgments by examining affect’s influence on the evaluation of fraud evidence cues. Results indicate that more positive affect toward the client results in lower fraud likelihood judgments. Accountability is found to moderate this effect, but only for experienced auditors. These findings have implications for fraud brainstorming sessions where all staff levels provide input into fraud risk assessments and because client characteristics are especially ...


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