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Blockchain Technology: An Analysis Of Potential Applications And Uses, Jeffrey Kogon 2017 Honors College, Pace University

Blockchain Technology: An Analysis Of Potential Applications And Uses, Jeffrey Kogon

Honors College Theses

This paper will focus on explaining what blockchain technology is, the fundamentals of how it works, and applications of it. By utilizing sophisticated cryptography, a distributed network, a specified order of events the technology is able to create a ledger that cannot be altered due to its existence on many computers that able to detect if the data has been changed or tampered with. To help illustrate the uses of blockchain technology the technical explanation is complemented with real and hypothetical ways that the technology it being used. The use of blockchain technology originated with financial application and has expanded ...


Continuing Professional Education For Licensed Accountants In Tennessee, Brian J. Lucas 2017 East Tennessee State University

Continuing Professional Education For Licensed Accountants In Tennessee, Brian J. Lucas

Electronic Theses and Dissertations

Accounting is a professional occupation that is continually evolving and requires a dedication to continuing education to meet the legal demands of new regulations and to maintain professional competency. Continuing Professional Education (CPE) is required by state boards for certified public accountants (CPA) to meet these requirements and to maintain professional competence. CPAs are responsible for complying with all applicable CPE requirements, rules, and regulations of state boards of accountancy, as well as those of other professional organizations.

The purpose of this study was to determine the opinions of CPAs about the current requirements for CPE and to determine their ...


A Quantitative Examination Of The Relationship Between Perceived Burnout And Job Satisfaction In Certified Public Accountants, Tanya Haddad 2017 Liberty University

A Quantitative Examination Of The Relationship Between Perceived Burnout And Job Satisfaction In Certified Public Accountants, Tanya Haddad

Doctoral Dissertations and Projects

Burnout in accounting is a significant problem that has numerous impacts on organizational effectiveness. Job burnout is the result of prolonged exposure to workload pressure and excessive job demands. As accounting professionals work in a fast-paced and regulated environment, it is important to better understand whether burnout is related to job dissatisfaction within the industry. Employee dissatisfaction can adversely affect organizational change, impacting job performance, turnover intentions, and work attitudes. Organizations need to recognize the negative impacts of burnout in accounting and address ways to increase job satisfaction and workplace productivity. The purpose of this quantitative research was to investigate ...


The Equity-Financing Channel, The Catering Channel, And Corporate Investment: International Evidence, Yuanto KUSNADI, John K. C. WEI 2017 Singapore Management University

The Equity-Financing Channel, The Catering Channel, And Corporate Investment: International Evidence, Yuanto Kusnadi, John K. C. Wei

Research Collection School Of Accountancy

We examine how stock market mispricing affects corporate investment in an internationalsetting. We find that investment is more sensitive to stock prices for equity-dependent firms thanfor non-equity-dependent firms in our international sample. Investment is also more sensitive tostock prices for firms located in countries with more developed capital markets (i.e., lower costsof raising capital), higher share turnover (i.e., shorter shareholder horizons), and higher R&Dintensity (i.e., more opaque assets). More importantly, the positive relation between equitydependence and the sensitivity of investment to stock prices is more pronounced for firmslocated in these same countries. These findings are consistent ...


Commentary: Wanted - A New Generation Of Accountants, Poh Sun SEOW, Gary PAN, Clarence GOH 2017 Singapore Management University

Commentary: Wanted - A New Generation Of Accountants, Poh Sun Seow, Gary Pan, Clarence Goh

Research Collection School Of Accountancy

Facing a new wave of automation, young accountants must redefine their role and their value-add to their company, say three Singapore Management University observers.


Revenue Accrual Quality As An Indicator Of Financial Statement Fraud, Meredith Potts Jackson 2017 Liberty University

Revenue Accrual Quality As An Indicator Of Financial Statement Fraud, Meredith Potts Jackson

Doctoral Dissertations and Projects

This study was conducted to address the need for additional financial statement fraud detection techniques. Accruals were chosen as the focus of this study due to the high likelihood of financial statement manipulation using accruals. Using the Dechow/Dichev accrual quality model, this study tested whether or not accrual quality can be used as an indicator of financial statement fraud. The study concluded that the Dechow/Dichev model found non-fraudulent financial statements to have higher quality accruals than fraudulent financial statements. In addition, accrual quality of non-fraudulent financial statements was found to be significantly different from the accrual quality of ...


The Effect Of Corporate Social Responsibility Investment And Disclosure On Cooperation In Business Collaborations, Sukari Farrington 2017 University of South Florida

The Effect Of Corporate Social Responsibility Investment And Disclosure On Cooperation In Business Collaborations, Sukari Farrington

Graduate Theses and Dissertations

I experimentally examine whether disclosure of corporate social responsibility (CSR) investment facilitates cooperation in business collaborations. Business collaborations are essential for firms to maintain their competitive advantage. However, half of all ventures fail. A major reason for this high failure rate is a lack of cooperation among business collaboration partners, known as relational risk. Findings suggest that CSR disclosure leads to greater CSR investment, but does not result in an overall higher level of cooperation. However, CSR disclosure moderates the link between CSR investment and cooperation. When CSR investment is disclosed, cooperation is highest when both managers invest in CSR ...


Introduction To Animal Therapy And Its Related Tax Benefits, Claudia L. Kelley, Christopher K. Eller 2017 Appalachian State University

Introduction To Animal Therapy And Its Related Tax Benefits, Claudia L. Kelley, Christopher K. Eller

Journal of Counseling and Psychology

How are animals being used to improve the emotional and physical health of individuals? What are the tax implications associated with service and therapy animals? We examine these questions by providing an introduction to the subject of Animal Assisted Therapy, including how therapists and counselors are routinely using therapy animals in both individual and group treatment settings. Additionally, we discuss the potential tax savings that may be available to counselors and their clients who are using service and therapy animals. We also offer recommendations and guidance for counselors who wish to incorporate animal therapy into their treatment options.


Faculty Focus: Mark Frigo Named Ezerski Chair, 2017 DePaul University

Faculty Focus: Mark Frigo Named Ezerski Chair

Business Exchange

Accountancy Professor Mark L. Frigo has been named Ezerski Endowed Chair in the School of Accountancy and Management Information Systems, which recognizes accountancy faculty excellence. Prior to joining DePaul, Frigo led a successful career in corporate financial analysis and management consulting at KMPG, among other accomplishments.


Zombie Board: Board Tenure And Firm Performance, Sterling HUANG, Gilles HILARY 2017 Singapore Management University

Zombie Board: Board Tenure And Firm Performance, Sterling Huang, Gilles Hilary

Research Collection School Of Accountancy

We show that board tenure exhibits an inverted U-shaped relation with firm value and accounting performance. The quality of corporate decisions, such as M&A, financial reporting quality, and CEO compensation, also has a quadratic relation with board tenure. Our results are consistent with the interpretation that directors’ on-the-job learning improves firm value up to a threshold, at which point entrenchment dominates and firm performance suffers. To address endogeneity concerns, we use a sample of firms in which an outside director suffered a sudden death, and find that sudden deaths that move board tenure away from (toward) the empirically observed ...


Okekiu Poker Online Terpercaya, Okekiu Poker 2017 Selected Works

Okekiu Poker Online Terpercaya, Okekiu Poker

Okekiu Poker Online Terpercaya

No abstract provided.


Cloud‐Based Text Analytics Harvesting, Cleaning And Analyzing Corporate Earnings Conference Calls, Michael Chuancai Zhang, Vikram Gazula, Dan Stone, Hong Xie 2017 University of Kentucky

Cloud‐Based Text Analytics Harvesting, Cleaning And Analyzing Corporate Earnings Conference Calls, Michael Chuancai Zhang, Vikram Gazula, Dan Stone, Hong Xie

Commonwealth Computational Summit

No abstract provided.


Cloud-Based Text Analytics: Harvesting, Cleaning And Analyzing Corporate Earnings Conference Calls, Michael Chuancai Zhang, Vikram Gazula, Dan Stone, Hong Xie 2017 University of Kentucky

Cloud-Based Text Analytics: Harvesting, Cleaning And Analyzing Corporate Earnings Conference Calls, Michael Chuancai Zhang, Vikram Gazula, Dan Stone, Hong Xie

Commonwealth Computational Summit

Does management language cohesion in earnings conference calls matter to the capital market? As a part of the research on the above question, and taking advantage of the modern IT technologies, this project:

  • harvested 115,882 earnings conference call transcripts from SeekingAlpha.com
  • parsed and structured 89,988 transcripts using regular expressions in Stata
  • analyzed 179,976 text files using Amazon Elastic Compute Cloud (Amazon EC2), which
  • saved almost 2 years (675 days) of the project time
As this project is related to big data, text analytics, and big computing, it may be a good case to show how we ...


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

Robert Bloom

No abstract provided.


The Fall Of Enron And The Creation Of The Sarbanes-Oxley Act Of 2002, Megan Connell 2017 La Salle University

The Fall Of Enron And The Creation Of The Sarbanes-Oxley Act Of 2002, Megan Connell

HON499 projects

The goal of this research paper is to analyze accounting fraud and its characteristics, explore the collapse of Enron and what happened because of it, and how the relationship between an auditor and its client has changed because of the creation of the Sarbanes-Oxley Act of 2002. Learning about some of the positives and negatives of SOX will help the progression of the research into how the passing of SOX has changed over 15 years later. After discussing these topics, a personal opinion on the fall of Enron, if one group is more at fault than another, and how regulation ...


What Does It Take To Become A Partner At An Accountancy Firm?, Qiang CHENG, Yang Hoong Pang, Gary PAN, Poh Sun Seow, Kwong Sin Leong 2017 Singapore Management University

What Does It Take To Become A Partner At An Accountancy Firm?, Qiang Cheng, Yang Hoong Pang, Gary Pan, Poh Sun Seow, Kwong Sin Leong

Perspectives@SMU

Having ‘hard’ skills are important but one cannot do without the soft skills that will advance your career


Inside Accountancy: What It Takes To Become A Big 4 Partner, Qiang CHENG, Yang Hoong PANG, Gary PAN, Poh Sun SEOW, Kwong Sin LEONG 2017 Singapore Management University

Inside Accountancy: What It Takes To Become A Big 4 Partner, Qiang Cheng, Yang Hoong Pang, Gary Pan, Poh Sun Seow, Kwong Sin Leong

Research Collection School Of Accountancy

Reaching partnership at a Big 4 firm is regarded as the pinnacle ofachievement for any accountant. Ask any early-career employee in a Big 4 firmwhether he or she wants to make partner one day. Many of them will say yes,unequivocally.


What Does It Take To Become A Partner At An Accountancy Firm?, Qiang CHENG, Yang Hoong PANG, Gary PAN, Poh Sun SEOW, Kwong Sin LEONG 2017 Singapore Management University

What Does It Take To Become A Partner At An Accountancy Firm?, Qiang Cheng, Yang Hoong Pang, Gary Pan, Poh Sun Seow, Kwong Sin Leong

Research Collection School Of Accountancy

Having ‘hard’ skills are important but one cannot do without the soft skills that will advance your career.


Automation And The Accounting Profession, Clarence GOH, Poh Sun SEOW, Gary PAN 2017 Singapore Management University

Automation And The Accounting Profession, Clarence Goh, Poh Sun Seow, Gary Pan

Research Collection School Of Accountancy

Automation poses a threat to many of the tasks that are performed by accountants today. Certainly, many emerging technologies have already begun to perform tasks that have traditionally been performed by accountants. For example, advancements in cloud-based accounting software now make it much easier for small businesses to easily and accurately enter and edit financial information on their own without the input of accountants. Looking further into the horizon, newer technologies can now turn hard-copy receipts into a machine-readable format, encrypt them,and allocate them to an account without any input from a human. Such developments will continue to reduce ...


What Does It Take To Become A Partner At An Accountancy Firm?, Qiang CHENG, Yang Hoong PANG, Gary PAN, Poh Sun SEOW, Kwong Sin LEONG 2017 Singapore Management University

What Does It Take To Become A Partner At An Accountancy Firm?, Qiang Cheng, Yang Hoong Pang, Gary Pan, Poh Sun Seow, Kwong Sin Leong

Research Collection School Of Accountancy

Having ‘hard’ skills are important but one cannot do without the soft skills that will advance your career.


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