Business Commons^™

Implementación De Un Sistema De Costos Para Empresas Propagadoras De Material Vegetal De Clavel. Estudio De Caso, Karol Dayanna Bermúdez Durán, Nestor David Rodríguez Cuervo

Contaduría Pública

Esta investigación busca mejorar la eficiencia y eficacia en las decisiones tomadas por parte de las organizaciones propagadoras de material vegetal, mediante el estudio y aplicación de un sistema de costos basado en la NIC 41: Agricultura, la cual nos estructura los activos biológicos desde su definición, clasificación y las formas de reconocimiento; asimismo, se plantea la valuación al valor razonable. Actualmente, muchas de las empresas que trabajan con este tipo de activos presentan varios inconvenientes en el momento de llevar a cabo el reconocimiento y el correspondiente costeo de sus activos. Por lo anterior, lo que se busca, …

Evolución De Los Fondos De Inversión Colectiva Fic Administrados Por Las Sociedades Fiduciarias En Colombia Desde El Año 2016 Al Año 2020, Juan Roberto Romero Arias

Contaduría Pública

La intención con el presente documento es evaluar el comportamiento de los Fondos de Inversión Colectiva (FIC) en Colombia, administrados por las Sociedades Fiduciarias durante el periodo de tiempo comprendido entre los años 2016 al 2020, lo anterior a partir de la presentación de los conceptos básicos relacionados directamente con los FIC en Colombia, lo que permitirá a su vez describir la evolución de estos, bajo una mirada histórica – normativa, realizando especial énfasis en el análisis de cifras publicadas por la Superintendencia Financiera de Colombia (SFC) en torno al sector fiduciario y uno de sus productos como son los …

The Future Of Auditing: An Analysis Of Ai Implementation In The Big Four Accounting Firms, Alexander Michael Heye

Honors Theses and Capstones

The implementation of Artificial Intelligence (AI) technology has become somewhat of a hot topic within the modern business world. Many companies have chosen to embrace the potential that these systems have on the ways we can conduct business, while others are hesitant to “dip their toes” in the figurative waters of AI research and utilization. Auditing is no different from other industries in that firms are excited to see what potential these new innovations have in store for promoting a faster, more efficient, and more accurate audit. This review peers into how some Big 4 firms have made the first …

Do Bears Prefer The Weak And The Downtrodden? The Effects Of The 52-Week Low And Financial Strength On Short-Seller Behavior, Christopher Alan Miller

Electronic Theses and Dissertations

This dissertation investigates the effects of a company’s financial strength on short-seller behavior around a non-information-producing event. The distance of a stock price to its 52-week high or low does not provide fundamental information, but the price extremes serve as salient price points upon which investors anchor their expectations of future stock performance. Using a large sample of daily short sales data, I investigated the effects of both the proximity to the 52-week low and the financial strength of the underlying company on short-seller behavior. I found that short-selling volume increases as the price nears its 52-week low and that …

Asociación Campesina Para La Comercialización De Pollos De Engorde Y Gallinas Ponedoras Con Un Modelo De Producción Agroecológica, Julián David Gómez Molina, Diego Alejandro Páez Enríquez

Contaduría Pública

Gracias a las ventajas encontradas en el municipio de San Juan de Rio Seco Cundinamarca, las cuales son: clima, terrenos, instalaciones y la gran demanda que se tiene del producto, pero la poca oferta local. Con el cual se quiere presentar los resultados de las evaluaciones de los diferentes estudios realizados como técnico, financiero, mercado y económico para poder verificar la posibilidad de poder montar una granja avícola de gallinas de engorde así mismo la preferencia del consumidor por las aves que se criaran en el sector. Con base a los estudios se toma la decisión de invertir en el …

Reestructuración De La Información Contable Y Financiera De La Microempresa "Transportes Raydo", Por Medio De La Implementación De Las Normas Internacionales De Información Financiera Y La Aplicación De Las Normas Internacionales De Auditoría, José Fernando Sánchez Nossa, Yenny Carolina Rojas Gallego

Contaduría Pública

No abstract provided.

What Are The Factors That Influence The Adoption Of Data Analytics And Artificial Intelligence In Auditing?, Grace Tsao

Honors Undergraduate Theses

Although past research finds that auditors support data analytics and artificial intelligence to enhance audit quality in their daily work, in reality, only a small number of audit firms, who innovated and invested in the two sophisticated technologies, utilize it in their auditing process. This paper analyzes three factors, including three individual theories, that may influence the adoption of data analytics and artificial intelligence in auditing: regulation (Institutional theory: explaining the catch-22 between the auditors and policymakers), knowledge barrier (Technology acceptance model's theory: explore the concept of ease of use), and people (algorithm aversion: a phenomenon that auditors believe in …

Subjective Evaluation Of Professional Employees: Work-Day Duration As A Heuristic To Evaluate Output, Sara Wick

Theses and Dissertations (Comprehensive)

The purpose of my dissertation is to investigate how information that should not signal output quality influences managers’ evaluations. To address this objective, I pose the following research question: In a setting where professional employees generate output that cannot be evaluated objectively, will managers use work-day duration to subjectively evaluate the quality of their output?

I address my research question using two experiments where I vary employees’ work-day duration relative to their peers (short versus equal) and the purpose of the evaluation (bonus versus promotion) while observing how supervisors make subjective quality evaluations about their output. I find that when …

Implications Of Fraud Detection Decisions, Marie Rice

Graduate Theses, Dissertations, and Problem Reports

This dissertation is comprised of three studies that examine the implications of fraud detection decisions. The first study examines whether auditors’ mindfulness practices influence their ability to accurately detect fraud risk factors. The second study evaluates whether organization type influences whether and how perpetrators are punished. The third study evaluates whether management’s decision to increase controls when fraud occurs has unintended negative consequences for other employees. Together, these studies contribute to accounting literature related to fraud detection.

Let The Punishment Fit The Crime: How Retributive Fairness Perceptions Influence Observers’ Tax Compliance Intentions, Tisha King

Theses and Dissertations (Comprehensive)

The purpose of my research is to investigate how perceptions of retributive justice influence tax compliance. I address this objective by proposing two research questions: (1) How do taxpayers perceive the propriety of punishment for tax evasion? (2) How and when are observers’ compliance intentions influenced by perceptions of fairness disclosures about a specific retributive outcome, and the presence of a fairness-relevant disclosure?

To address the first research question, I conduct a survey of 331 adult Canadian taxpayers to ascertain the extent to which taxpayers perceive punishments for tax evasion as fair or unfair. I find that an appropriate punishment …

Decipher The Effect Of Gamification In Harnessing Boredom And Improving Performance, Zhuoyi Zhao

Theses and Dissertations (Comprehensive)

My thesis investigates the effectiveness of gamification in harnessing boredom and improving performance in a repetitive work process. In video games, “loot” rewards are unpredictable, intermittent gains used to motivate players to repeat boring actions. In a 2 X 2 experiment, I examine how loot rewards in point form may impact 1) disengagement, which is an immediate outcome of boredom, and 2) performance in settings where the points have and do not have cash value, respectively. More specifically, I manipulate the level of point reward unpredictability (fixed versus loot) and whether point rewards have cash value (absent versus present).

In …

Three Papers Examining The Impact Of Non-Financial And Supplier Diversity Disclosures On Investors' Judgments And Decisions., Andria Hill

Electronic Theses and Dissertations, 2020-2023

Sustainability reporting is standard practice for large and mid-cap global companies. Sustainability reports are voluntary in nature and are used by companies to report on their sustainability activities to investors and other stakeholders. The supplier diversity disclosure is common amongst sustainability reports; however, current standards provide limited guidance on the information that is pertinent to the users of the information. Supplier diversity and inclusion is an important strategic business initiative, and yet the topic has garnered little attention in academic research. To further examine this topic, I conduct three studies examining the topic using multiple methods. The first study presents …