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3951 full-text articles. Page 7 of 117.

Are You Ready? Data Analytics Is Reshaping The Work Of Accountants, Clarence GOH 2017 Singapore Management University

Are You Ready? Data Analytics Is Reshaping The Work Of Accountants, Clarence Goh

Research Collection School Of Accountancy

According to the 2016 State of Analytics and Data Science reportpublished by data analytics firm Mu Sigma, 65% of senior business leaderssurveyed in the United States believe that data analytics has influenced theirbusiness in a positive way.


When The Going Gets Tough, The Tough Get Going, Antti Fredriksson, Daniela Maresch, Matthias Fink, Andrea Moro 2017 University of Turku, School of Economics

When The Going Gets Tough, The Tough Get Going, Antti Fredriksson, Daniela Maresch, Matthias Fink, Andrea Moro

The Journal of Entrepreneurial Finance

A bank’s lending decision is affected by the amount of information it can access and by its capability to manage this information. The latter aspect implies that the bank has to decide whether borrowers should be managed in a local branch of the bank or in its headquarters. By looking at a sample of Finnish banks, the present research investigates a bank’s capability to extract profitability from both locally and centrally managed firms. We find that banks are able to properly discriminate between firms: those which should be managed by loan managers with expert knowledge in the bank ...


Are You Ready? Data Analytics Is Reshaping The Work Of Accountants, Clarence GOH 2017 Singapore Management University

Are You Ready? Data Analytics Is Reshaping The Work Of Accountants, Clarence Goh

Research Collection School Of Accountancy

According to the 2016 State of Analytics and Data Science reportpublished by data analytics firm Mu Sigma, 65% of senior business leaderssurveyed in the United States believe that data analytics has influenced theirbusiness in a positive way.


Characteristics Of Accounting Faculty In The U.S., Ravindra R. Kamath, Heidi H. Meier, Edward G. Thomas 2017 Cleveland State University

Characteristics Of Accounting Faculty In The U.S., Ravindra R. Kamath, Heidi H. Meier, Edward G. Thomas

Ravindra Kamath

In this article, the academic and personal characteristics of Accounting faculty members at Colleges and Universities in the United States are analyzed to determine the demographics of the Accounting Professorate. Data on 12 variables were collected for the 2004-2005 academic year as a means of constructing a professional profile of the typical accounting professor teaching at today’s universities. Given that there are anticipated shortages of accounting faculty, this information should be of interest to students who are considering accounting as a major, those contemplating entering the profession, and those faculty members who are engaged in educating the next generation ...


Impact On Grant Fraud Within The Government, Ashley Clark 2017 La Salle University

Impact On Grant Fraud Within The Government, Ashley Clark

Economic Crime Forensics Capstones

My proposal and area of concentration will focus on the forensic accountant’s role in grant fraud. This role is more important now than ever, as fraudsters’ efforts have become more sophisticated over time. Grant fraud is particularly susceptible because more and more fraudsters are working within the company and understand the internal workings of the organization. Ensuring that grant notice of award regulations and rules are followed – and that relevant agencies and individuals follow all protocols under the budgeted term – are crucial components to ensuring the grant’s success.

Within my research paper, I will cover all areas associated ...


Changing Paradigm In Accounting And Finance, Shyam Sunder 2017 Yale University

Changing Paradigm In Accounting And Finance, Shyam Sunder

Shyam Sunder

No abstract provided.


Rethinking Financial Reporting: Standards, Norms And Institutions, Shyam Sunder 2017 Yale University

Rethinking Financial Reporting: Standards, Norms And Institutions, Shyam Sunder

Shyam Sunder

No abstract provided.


Using Accounting Information To Forecast Market Performance, Tyler Atanasov 2017 The University of Akron

Using Accounting Information To Forecast Market Performance, Tyler Atanasov

Honors Research Projects

This study examines how accounting information can be used to forecast market performance of stocks. We used the specific accounting information of earnings-to-price and book-to-market value ratios, in relation to a stocks 5-year holding period return to determine market performance. The most current, quarterly data with a longer sample period than previous studies was used. First, portfolios of stocks were formed based on the value of each stocks ratio. Next, univariate tests were then run on each ratio’s portfolios to determine if there was statistical significance in the differences among the portfolios returns. Lastly, we determined that investors could ...


Red Alert, Jake Breunig, Priyadashini Chandrashekhar, Trey Gilliland, Landon Hammons, Jeff Mollman, Emma Topp 2017 Governor's Scholars Program, Murray State University

Red Alert, Jake Breunig, Priyadashini Chandrashekhar, Trey Gilliland, Landon Hammons, Jeff Mollman, Emma Topp

GSP at Murray State University

Red Alert is an app using voice recogni3on so people can call for help. The app is similar to “Hey Siri” present in iPhones and the Cortana feature in Androids. When a person uses his or her first preset keyword, the phone’s voice recogniton software accesses the app, which starts an audio recording, and when the second keyword is used, the app alerts the police. The primary consumer for Red Alert is high school to middle-aged women, with a secondary focus on those who live in urban areas. The technology exists, so the only needed recourse is programming. The ...


Exploring Alternative Funding Methods For The Lead Remediation Program In Scott County, Iowa, Brittany A. Poynor, Layne Porembski, Arielle Bloemer, Brandon Schattner, Sarah Hanson 2017 Augustana College, Rock Island Illinois

Exploring Alternative Funding Methods For The Lead Remediation Program In Scott County, Iowa, Brittany A. Poynor, Layne Porembski, Arielle Bloemer, Brandon Schattner, Sarah Hanson

2016-2017: Scott County, Iowa and the Scott County Health Department

For this project, five students worked to put together five alternative funding solutions for the Scott County Health Department's lead remediation program. With limited government grants available, the health department is now considering local funding in order to address the issue of lead poisoning in Davenport, Iowa. These reports, along with other SWLI research, provide valuable information and are the foundation of the up-and-coming remediation program for the county.


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 ...


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.


University Of North Texas Health Science Center Texas Government Code, 2017 Section 659.026 Report, University of North Texas Health Science Center at Fort Worth 2017 University of North Texas Health Science Center

University Of North Texas Health Science Center Texas Government Code, 2017 Section 659.026 Report, University Of North Texas Health Science Center At Fort Worth

Office of Finance

No abstract provided.


Review Of Whistleblowing Studies In Accounting Research Examining Corporate Internal Whistleblowing Policy, Lei Gao 2017 Virginia Commonwealth University

Review Of Whistleblowing Studies In Accounting Research Examining Corporate Internal Whistleblowing Policy, Lei Gao

Theses and Dissertations

This dissertation consists of three studies. The first study provides a review and synthesis of past accounting research regarding factors that influence whistleblowing. The second study is a content analysis to examine the variation of organizations’ internal whistleblowing policy, including both the content characteristics of the policy and the linguistic characteristics of the policy. In terms of the content characteristics of the whistleblowing policy, this study focuses on who is covered in the policy, where to report, employees’ responsibility, corporate investigation procedures, disciplinary action against the wrongdoer, and anti-retaliation policy. In terms of the linguistic characteristics of the internal whistleblowing ...


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.


The Effect Of Performance Shares On Executive Incentives, Andrea Pawliczek 2017 University of Colorado at Boulder

The Effect Of Performance Shares On Executive Incentives, Andrea Pawliczek

Business Administration Graduate Theses & Dissertations

I explore the determinants of performance share awards (PSAs), focusing on the factors associated with the recent increase in PSA use, and the effects of PSA use on key characteristics of compensation, pay levels and pay-for-performance sensitivity. PSAs are equity awards for which the number of shares that vest varies based on performance compared to pre-determined goals. I find that poor Say-on-Pay voting outcomes are associated with more aggressive adoption of PSAs and that PSAs have primarily replaced stock options in equity awards. Compared to stock options, PSAs have not affected ex ante compensation levels (grant date fair value), but ...


Ua62/4 Accounting, WKU Archives 2017 Western Kentucky University

Ua62/4 Accounting, Wku Archives

WKU Archives Collection Inventories

Inventory of records created by the Accounting Department arranged in two series:

  1. Administration
  2. Publications


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 ...


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.


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