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Articles 1 - 9 of 9
Full-Text Articles in Business
Decision Usefulness Of Goodwill In Financial Statement Reporting, B. Mechelle Lafon
Decision Usefulness Of Goodwill In Financial Statement Reporting, B. Mechelle Lafon
Doctoral Dissertations and Projects
The subsequent accounting for goodwill has been and continues to be debated among standard setters, financial statement users, and the academic community. Accounting guidance surrounding the subsequent accounting for goodwill has been amended over the past 2 decades to address cost and complexity, comparability, and faithful representation. This study attempted to determine if faithful representation of goodwill improved with the passage of ASU 2011–04, which amended SFAS 142 and could be adopted by companies with fiscal years beginning after December 15, 2011. ASU 2011–04 offered a qualitative assessment of the faithful representation of goodwill based on certain events and circumstances …
Internal Controls In Small City Government, M. Wade Cothran
Internal Controls In Small City Government, M. Wade Cothran
Doctoral Dissertations and Projects
The flexible design multiple case study was performed to broaden the understanding of the possible rationale for city government officials' failing to implement effective internal controls related to the global business problem of occupational fraud. The leadership of an organization should assume a stewardship attitude to reduce fraud risk by designing, implementing, monitoring internal controls, and testing their effectiveness. Asset misappropriation from occupational fraud results in the loss of assets and potential business failure. The research questions explored the internal control procedures implemented to prevent and detect property theft. Additionally, the research questions addressed the strategies implemented to establish segregation …
Financial Indicators Of Bankruptcy Risk In Local Government Entities, Beth Parker Seymore
Financial Indicators Of Bankruptcy Risk In Local Government Entities, Beth Parker Seymore
Doctoral Dissertations and Projects
The efficiency and stability of a local government can impact the lifestyle of its citizens. While Chapter 9 bankruptcies are not common, when they do occur, they can be disruptive and extremely costly. Scholarly literature on bankruptcy prediction focuses primarily on corporate bankruptcies. Therefore, a gap exists regarding predictors specific to municipal bankruptcies. This non-experimental quantitative study examined the relationship between the financial indicators of those government entities that have declared bankruptcy as compared to financial indicators from similar government entities that have not declared bankruptcy in order to identify possible predictors of bankruptcy. The analysis established that two financial …
Big Bath Earnings Management In Accounting, Shannon Danysh-Hashemi
Big Bath Earnings Management In Accounting, Shannon Danysh-Hashemi
Doctoral Dissertations and Projects
This study examines the potential use of big bath earnings management (BBEM) techniques in the leisure and travel industries during the pandemic of 2020. Data is collected through Compustat and Mergent Online databases and then merged for analysis using SPSS 27. First, the preliminary t-test shows the possibility of the firms in these industries to have conducted BBEM. After, modified Jone's model is used to distinguish discretionary from non-discretionary accruals. Using multiple regression analysis, three hypotheses are tested to discover whether the year of the pandemic, political costs, and executive compensation had any significant effect on the use of discretionary …
Fraud Risk Management To Detect And Prevent Employee Fraud In Small Rural Businesses, Daphne Yuying Bishop
Fraud Risk Management To Detect And Prevent Employee Fraud In Small Rural Businesses, Daphne Yuying Bishop
Doctoral Dissertations and Projects
This section provides discussion and research results of this study. The researcher used qualitative multiple case study to explore how small rural businesses establish Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal controls to deter and prevent employee fraud. A qualitative multiple case study was based on the fraud diamond theory. Thirty small business owners or managers located in rural areas were interviewed to gain a greater understanding of the effectiveness of internal control in small rural businesses. After thematic analysis, the researcher identified seven major themes: (a) management’s commitment to integrity and ethical value, (b) identifying high-risk …
The Effects Of Big Data And Blockchain On The Audit Profession, Tereesha Marquette Patterson
The Effects Of Big Data And Blockchain On The Audit Profession, Tereesha Marquette Patterson
Doctoral Dissertations and Projects
This qualitative study purposed to gain a greater understanding of the technological systems effecting the audit industry. The central focus was to gain an in-depth understanding of the effects of big data and blockchain technology on the audit industry. Interviews were carried out with selected participants working for Certified Public Accounting (CPA) firms. From the interviews, eleven CPAs provided the data to form the discovered themes. The information gathered in the interviews contributed to the body of knowledge concerning big data and blockchain technology as recognized by practicing CPAs. Four themes were identified which aligned with the participants feedback concerning …
Implementation Critical Success Factors And Accounting Standard Codification Topic 606 Implementation Dynamics: A Correlational Study, Charles Tafon
Implementation Critical Success Factors And Accounting Standard Codification Topic 606 Implementation Dynamics: A Correlational Study, Charles Tafon
Doctoral Dissertations and Projects
This study examined implementation critical success factors and ASC 606 implementation dynamics. The study argued organizational dynamics that strengthen change responsiveness, absorptive capability, and organizational implementation context enhance ASC 606 implementation outcomes. The study was a timely response to outcries from the accounting scholarly and professional communities on the disturbing state of inertia and lackadaisical approach towards ASC 606 implementation that could possibly jeopardize its application. The study investigated relationships between implementation critical success factors and ASC 606 implementation outcomes to gain insights into mechanisms most likely to cause a change in implementation outcomes. The study adopted the ex post …
Auditor Inability To Use Professional Skepticism, Tiffany D. Schuster
Auditor Inability To Use Professional Skepticism, Tiffany D. Schuster
Doctoral Dissertations and Projects
This qualitative study sought to understand challenges to Louisville, Kentucky Certified Public Accounting firms and the development of auditor professional skepticism. The research considered the problem of the lack of professional skepticism and the importance of the skill in the auditor's role. The study focused on three levels of auditing roles, their experience in auditing, education levels, and overall experience in their current role. The research methodology was a single case study design and interviewed participants through gaining insight from their experiences in the auditing field, and the challenges faced. The research deepened the understanding of problems and contributing factors …
Strategies And Internal Control Procedures For Decreasing Fraud In Faith-Based Nonprofit Organizations, Shawn Thomas Miller
Strategies And Internal Control Procedures For Decreasing Fraud In Faith-Based Nonprofit Organizations, Shawn Thomas Miller
Doctoral Dissertations and Projects
This study addressed the problem regarding the lack of strategies and internal controls in faith-based nonprofit organizations which resulted in a higher risk of fraud, waste of funds, or abuse of funds in charities, churches, and other related ministries. This risk was the result of trust by organizations that employees would not commit fraud and due to a lack of sufficient resources. This study specifically researched faith-based nonprofit organizations that are located in Texas. This qualitative case study included two faith-based nonprofit organizations located in or near Houston, Texas. The research found several themes including: frauds occur, segregation of duties, …