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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 ...


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 ...


The Expansion Of Financial Regulation To Include Humanitarian Issues:An Examination Of The Development Of Conflict Mineral Reporting Requirements Using Actor-Network Theory, Robert Tennant 2017 University of Central Florida

The Expansion Of Financial Regulation To Include Humanitarian Issues:An Examination Of The Development Of Conflict Mineral Reporting Requirements Using Actor-Network Theory, Robert Tennant

Electronic Theses and Dissertations

This study conceptually and empirically examines the establishment of certain financial regulation that resulted from the Global Financial Crisis (GFC) of 2007-2009. The crisis led to the establishment of the most extensive change in the regulation of the financial sector since the Great Depression (Green, 2011). During the forty years leading up to the crisis, the United States had engaged in a process of increased deregulation to promote greater efficiency (Yaron & Hendershott, 1998). The belief that reduced regulation would improve efficiency and foster innovation became the mantra of many economic advisers to policy setters, to the point that as the ...


Audit Fee Discounting In The Post-Sox Environment, Albert Nagy, Benjamin W. Hoffman 2017 John Carroll University

Audit Fee Discounting In The Post-Sox Environment, Albert Nagy, Benjamin W. Hoffman

2017 Faculty Bibliography

Purpose – This paper aims to investigate whether the expected implementation of Section 404(b) of the Sarbanes-Oxley Act (SOX 404(b)) (the integrated audit requirement) caused auditors to discount their audit fees for non-accelerated filers in anticipation of expected increased future economic rents (DeAngelo, 1981) from those clients.

Design/methodology/approach – This paper predicts that auditors charged their non-accelerated filer clients lower audit fees during the years 2005-2007 (in anticipation of increased expected future economic rents from the implementation of the SOX 404(b) requirement) compared with the years 2010- 2012 (when it had been determined that non-accelerated filers were ...


Strategies Small Financial Business Owners Apply To Succeed Beyond Five Years, Tina M. Despin 2017 Walden University

Strategies Small Financial Business Owners Apply To Succeed Beyond Five Years, Tina M. Despin

Walden Dissertations and Doctoral Studies

Small businesses in the United States employ 98% of workers, yet approximately 47% of small businesses shut down in less than five years. Business leaders who fail to implement adequate strategic strategies experience reduced profits and sustainability challenges. These business closures cause unemployment rates to rise and inflict damages to the economic growth of economies in the United States. This multiple case study was grounded in the theory of transformational leadership. The purpose was to explore strategies used by small financial business owners to sustain their businesses beyond five years. The population consisted of 8small financial businesses in Southwest Florida ...


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 ...


An International Analysis Of Csr Rankings And A Country's Culture, Victoria Fisher 2017 Eastern Michigan University

An International Analysis Of Csr Rankings And A Country's Culture, Victoria Fisher

Senior Honors Theses

As globalization has increased, so too has the number of companies practicing corporate social responsibility (CSR) around the world. Social and environmental issues like global warming has been an underlying factor in this growing importance (Peng, 2012). Increasingly, companies are communicating their activities through CSR reports that outline corporate initiatives to access and take responsibility for the company's effects on the global environment and impact on social welfare. In this paper, we will expand on previous results found in "A Study of a How CSR Rankings Are Affected in a Globalized Economy", which is published in McNair Scholars Research ...


Ownership And Identities Of The Largest Shareholders And Dividend Policy: Evidence From Vietnam, Trienvinh LE, Tranghuyen LE HUYEN TRANG 2017 Singapore Management University

Ownership And Identities Of The Largest Shareholders And Dividend Policy: Evidence From Vietnam, Trienvinh Le, Tranghuyen Le Huyen Trang

Research Collection School Of Accountancy

This study investigates the relationship between the level of shareholdings and identities of the largest shareholders, and cash dividend policy. The study is conducted with a sample of 180 firms listed on Vietnam stock exchange markets from 2009 to 2013. The fixed effect model is employed to analyze the balanced panel data. The results show that the higher the level of holdings by the largest shareholders, the lower the dividend payout. Moreover, companies with the State and Foreign investors as the largest shareholders have higher dividend payout ratio than companies with local investors and managers as the largest shareholders. The ...


It Risk Management: Fundamental Issues Impacting Auditors And Audit Committees, Daniel Dellapina 2017 Long Island University

It Risk Management: Fundamental Issues Impacting Auditors And Audit Committees, Daniel Dellapina

Undergraduate Honors College Theses

This research identifies key areas of interest regarding IT risk management for accountants and CPAs in the field of auditing and those on an audit committee. It identifies IT risks which threaten the security of organizations. These include both internal and external threats. It explores the motivations and methods of cyber-attacks. It presents security challenges that are created by outsourcing IT to the cloud and key topics to consider before moving to the cloud. This research also examines IT risk management and IT governance using the COSO Internal Control Framework and COBIT 5 framework for the governance and management of ...


Do Women Have What It Takes? A Study Of Advancement And Leadership In Accountancy, Michelle Saturnino 2017 Long Island University

Do Women Have What It Takes? A Study Of Advancement And Leadership In Accountancy, Michelle Saturnino

Undergraduate Honors College Theses

This paper examines prior quantitative and qualitative research and statistical data relative to the issue of gender inequality that persists within accounting careers at upper-level management and partnership positions. The paper raises questions pertaining to the inequality that exists in upperlevel management and partner-level accounting positions in the United States. This may be true because, the work place in the accounting profession is not responding to its environment in ways that accommodate changes at a fast-enough pace, given that there is a shift to Generation X accounting professionals upon the retirement of the Baby Boomers. As different generations progress toward ...


Protecting The Whistleblower: An Evolving Understanding Of The Role Of The Whistleblower, Alan Harrington 2017 Assumption College

Protecting The Whistleblower: An Evolving Understanding Of The Role Of The Whistleblower, Alan Harrington

Honors Theses

This thesis will provide a background for whistleblower protection policies and explore the evolution of whistleblower protection policies in the United States in relation to publicly traded companies.


Essays On Political Influence In Accounting, Judith M. Hermis 2017 University of Colorado at Boulder

Essays On Political Influence In Accounting, Judith M. Hermis

Accounting Graduate Theses & Dissertations

In this study, I examine the interplay between regulatory enforcement and corporate behavior. Specifically, I focus on how interactions with regulators influence firms’ financial reporting and operating environments. I find evidence consistent with the hypothesis that regulatory enforcement is associated with material changes in financial reporting disclosures and operating performance.


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 ...


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 ...


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.


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 ...


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 ...


Administration Accountability, Fiscal Year 2017, University of North Texas Health Science Center at Fort Worth 2017 University of North Texas Health Science Center

Administration Accountability, Fiscal Year 2017, University Of North Texas Health Science Center At Fort Worth

Office of Finance

No abstract provided.


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