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Articles 31 - 60 of 380
Full-Text Articles in Business
Logical Darwinism In Strategic Objectives: An Experimental Study In The Jordanian Commercial Banking Industry, Abdul Sattar Al Sayyah
Logical Darwinism In Strategic Objectives: An Experimental Study In The Jordanian Commercial Banking Industry, Abdul Sattar Al Sayyah
Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات
The theory of Organizational Power management is one of the modern and contemporary essential perspectives in analyzing, interpreting and predicting the strategic behavior at the micro- and macro levels. The multi - dimensional and visional perspectives of (Synthesize- Coalitions) has been elected within the science of strategic management. And one main model has been formed; demonstrated the mechanism of the relationship between organizational Dar win and strategic objective. The study aims at answering conceptual and practical dilemmas through preparing theoretical ideas about the former and expressing the latter by model and five hypotheses. Data have been collected from 75 …
Analyze The Relationship Between Product Costing By Activity And Energy And Pricing Decisions, Hasan Zaki
Analyze The Relationship Between Product Costing By Activity And Energy And Pricing Decisions, Hasan Zaki
Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات
Recently management accountants have focused attention on the appropriate treatment of costs associated with resources committed to support activities which do not vary proportionally to production once initial capacities have been set. In one typical case it is assumed that costs of committed resources will be incurred irrespective of actual usage and increasing initial capacities to accommodate unexpected demand involves penalties above normal costs. There are at least two important issues that arise in such a case : ( 1 ) how should costs of resources committed to , or subsequently required by , support activities enter into pricing and …
A Proposed Mathematical Model For Allocating Energy Costs And Joint Costs In Industrial Facilities In Light Of Agency Theory, Hasan Zaki
Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات
Banker and Haghes (1994) demonstrated the economic sufficiency of normal activity - based unit cost for optimal pricing decisions. This paper provides an agency paralle to their analysis by examining how, in the presence of capacity cost, the desirable tradeoff between risk- sharing and incentives can be achieved through modification of the performance measures on which the contract is based. Similar to Banker and Hughes (1994), it was found in this study that the optimal capacity cost allocation is a function only of budgeted volume when capacity can be used to product a single product. Analysis of a joint production …
The Extent Of Understanding And Use Of Accounting Information By Individual Investors In Baghdad Stock Exchange, Majid Hatf, Firas Al-Zubaidi
The Extent Of Understanding And Use Of Accounting Information By Individual Investors In Baghdad Stock Exchange, Majid Hatf, Firas Al-Zubaidi
Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات
The aim of this research is to investigate the effect of accounting information on the investor’s decision in Baghdad stock exchange. It also aims at determining the extent to which the investors rely on such information in making investment decisions in company’s shares. A sample of 46 investors was drawn and a questionnaire was used to gather the data of the study. The results of the study indicated that the investors understand the accounting information and realize its importance regardless of other information sources (non - financial) that might affect their decisions, especially stock advisory, market lists, magazines …
Explanation Of “Lamyaat Al-Arab” By Al-Muayyad Bin Abdul Latif Al-Naqjwani, Mahmoud Al-Amoudi
Explanation Of “Lamyaat Al-Arab” By Al-Muayyad Bin Abdul Latif Al-Naqjwani, Mahmoud Al-Amoudi
Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات
This research investigates the book “SharhLameyet Al - arab” by Al moayed Bin Abdullatif Al - nagjawani It contains a biography of Al - shanfara. Interpretations of the poem are included. It explicates Al - nagjawani's approach of interpretation and investigation
The Demand For Money In Jordan: Evidence From Cointegrartion Analysis, Manhal Shotar
The Demand For Money In Jordan: Evidence From Cointegrartion Analysis, Manhal Shotar
Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات
The goal of this paper is to investigate the money demand function in Jordan by employing the cointegration analysis proposed by Engle and Granger, and extended by Johansen. By using Johansen procedure the relative importance of each variable explaining the money demand function is identified. Generally it was found that all suggested variables are nonstationary. This consequently sheds some doubts on previous studies based on conventional methods of estimation. Also, the study found that there exists a long run relationship among money income and interest rate
Planning Budgets ... And Inflation Effects ... And Treatment, Muhammad Salim
Planning Budgets ... And Inflation Effects ... And Treatment, Muhammad Salim
Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات
يؤدي الارتفاع في المستوى العام للأسعار إلى انخفاض القوة الشرائية للوحدة النقدية ، ويطلق على هذه الظاهرة التضخم والذي يمكن تعريفه " بأنه درجة ( معدل ) التغيير في المستوى العام للأسعار خلال فترة زمنية معينة " ( 1 ) ، وبما أن المباديء المحاسبية المتعارف عليها تفرض استخدام التكلفة الفعلية ( التاريخية ) في السجلات المحاسبية ، مما ينتج عنه خلال فترات التضخم أن يظهر قياس الأداء بشكل مبالغ فيه بسبب الفارق الزمني بين التكاليف والإيرادات كما يؤدي التضخم إلى صعوبة التمييز بين أرباح النشاط الاقتصادي وبين أرباح حيازة موجودات غیر نقدية. وتعتبر الموازنات التخطيطية إحدى الأدوات الرئيسية المستخدمة …
Agricultural Credits In Jordan : A Field Survey For Irbid District, Fawzi Al-Khatib
Agricultural Credits In Jordan : A Field Survey For Irbid District, Fawzi Al-Khatib
Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات
This study examines problems and obstacles facing agricultural credit in Jordan in general, and Irbid district in particular.A questionnaire was designed for this this purpose.The statistical results were analysed and the Five point Likert Scale was applied, Using the well-known ( SPSSX).The study suggests the creation of a new agricultural credit institution to replace the actual infective credit organizations.The study ends with recommendations and policy implications for desistion maker in Jordan.4
Managing Incomplete Data In The Patient Discharge Summary To Support Correct Hospital Reimbursements, Fadi Naser Eddin
Managing Incomplete Data In The Patient Discharge Summary To Support Correct Hospital Reimbursements, Fadi Naser Eddin
USF Tampa Graduate Theses and Dissertations
The patient discharge summary is a document that conveys the patient's story to other healthcare practitioners, external users, and, most importantly from a financial perspective, health insurers. A defect or incompleteness in the patient's discharge summary will result in delays in the collection process through denial of the entire or partial reimbursement claim or, in the best-case scenario, delay until the discharge summary issue is resolved. The purpose of this project is to address the issue of the incompleteness of discharge summary from the perspective of healthcare providers, with the goal of understanding, diagnosing, and intervening in the research problem. …
Financial Accounting For Nonbusiness Majors, Andree Rathemacher
Financial Accounting For Nonbusiness Majors, Andree Rathemacher
Library Impact Statements
No abstract provided.
Accounting And Finance Lessons In The Time Of Covid-19: Views From The Pacific Basin: Part 2, Kuan Yong David Ding, Julie Harrison, Martien Lubberink, Chris Van Staden
Accounting And Finance Lessons In The Time Of Covid-19: Views From The Pacific Basin: Part 2, Kuan Yong David Ding, Julie Harrison, Martien Lubberink, Chris Van Staden
Research Collection Lee Kong Chian School Of Business
The global COVID-19 pandemic is now in its second year, and we are fast approaching the third. The year 2021 has brought some hope that vaccination will lead to the end of the pandemic. But it has also brought a more infectious variant of COVID-19 and multiple waves of surging cases that show no immediate sign of disappearing. As the pandemic continues to impact global societies and economies, it is imperative that we study its impact to try and understand how it will affect us in both the short-term and long-term. While the longer-term impacts are still unknown, there is …
A Qualitative Study On Predictive Models In Accounting Fraud Detection, Anthony Cecil
A Qualitative Study On Predictive Models In Accounting Fraud Detection, Anthony Cecil
Doctoral Dissertations and Projects
Companies lose an estimated 5% of revenue each year due to occupational fraud. This level of fraud can significantly disrupt the capital markets and cause companies to go bankrupt. Unless organizations, the government, and the accounting profession develop a systematic approach for accounting fraud detection, investors and employees will continue to lose money. This study explored subject matter experts’ perceptions of building and deploying artificial intelligence and predictive models to detect accounting fraud. This case study consisted of interviews with 10 participants with expertise in predictive modeling, auditing, and investigating, as well as a systematic literature review of research and …
Transforming Businesses With E-Commerce Intelligence, Yuanto Kusnadi, Gary Pan
Transforming Businesses With E-Commerce Intelligence, Yuanto Kusnadi, Gary Pan
Research Collection School Of Accountancy
2020 had been an extraordinary year as the Covid-19 pandemic struck almost all countries in the world and created an extraordinary impact on businesses worldwide. Singapore and many other Southeast Asian countries were not spared and had to implement lockdowns swiftly. To cope with physical store closures and the increased volume of online transactions, most businesses tried to revamp their business models and set up online stores to capitalise on the rise of the e-commerce wave. With the growing trend of online transactions, it has become imperative for companies operating in the Fast Moving Consumer Goods (FMCG) industry to track …
Official Release: Temporary Policy Statement Related To Amendments Of Rule 2-01 Of Regulation S-X, Adopted December 21, 2020, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Official Release: Temporary Policy Statement Related To Amendments Of Rule 2-01 Of Regulation S-X, Adopted December 21, 2020, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Do Firms Respond To Peer Disclosures? Evidence From Clinical Trial Disclosures, Vedran Capkun, Yun Lou, Clemens A. Otto, Yin Wang
Do Firms Respond To Peer Disclosures? Evidence From Clinical Trial Disclosures, Vedran Capkun, Yun Lou, Clemens A. Otto, Yin Wang
Research Collection School Of Accountancy
We examine whether a firm’s decision to disclose non-financial proprietary information depends on peer disclosures of similar information. Using a sample of 5,035 unique clinical trials by U.S. pharmaceutical firms over the 2007-2014 period, we find that the firm is less likely to disclose its own clinical trial results if peers have published clinical trial results pertaining to the same medical condition. Conditional on disclosing clinical trial results, the firm is also less likely to disclose the trial results on time when peers have disclosed their clinical trial results. Our cross-sectional tests suggest that proprietary costs of disclosure play an …
Accounting For A Hopeful World, Themin Suwardy
Accounting For A Hopeful World, Themin Suwardy
Research Collection School Of Accountancy
In a commentary, SMU Associate Provost for Postgraduate Professional Education and Associate Professor of Accounting (Practice) Themin Suwardy noted that environmental reporting has become more common in the last 10 years and that companies are embracing sustainability reporting despite the challenging myriad of seemingly different models, frameworks and regulations. He opined that the IFRS Sustainability Disclosure Standards to be issued by the International Sustainability Standards Board (ISSB) will enable companies to provide comprehensive sustainability information for the global financial markets. He urged accounting professionals to embrace the development wholeheartedly and to help organisations do and report good.
A Bibliometric Analysis Of Behavioral Finance And Behavioral Accounting, Bharati Singh
A Bibliometric Analysis Of Behavioral Finance And Behavioral Accounting, Bharati Singh
American Business Review
This paper presents a bibliometric analysis of relevant publications in the field of behavioral finance and behavioral accounting. The analysis shows that the emerging themes of research in recent years in behavioral finance is on investors’ sentiment, social media, investors’ attention, and financial literacy. In the field of behavioral accounting, biases such as overconfidence, framing effects or cognitive constraints on information processing, have been explored in greater detail. Other than cognitive biases, this field includes studies such as behavioral tax, organizational ecology, and performance evaluative style of organization, among others. Interestingly, our analysis suggests that research in behavioral accounting …
Data Analytics And Audit Quality, Ru Gao, Sterling Huang, Rencheng Wang
Data Analytics And Audit Quality, Ru Gao, Sterling Huang, Rencheng Wang
Research Collection School Of Accountancy
We examine the impact of data analytics on audit quality. Using hand-collected information on data analytics skills of employees of audit firms, we find that human capital investment in data analytics improves audit quality. The analytics capability of both frontline and back-office employees contributes to audit quality. The effect is more pronounced for audit clients with complex business operations, for clients with complicated accounting estimates, and for clients that are more digitalized. Taken together, our findings suggest that an audit office’s analytics capability represents an important office attribute that can affect audit quality.
Examining The Sufficiency And Appropriateness Of Audit Evidence In The United States Banking And Securities Industries, Adama Guilavogui
Examining The Sufficiency And Appropriateness Of Audit Evidence In The United States Banking And Securities Industries, Adama Guilavogui
Doctoral Dissertations and Projects
The substratum of performing an effective and value-added audit engagement centers on the ability of qualified professionals to gather, assess and draw inferences from audit evidence independently. Generally Accepted Auditing Standards (GAAS) in the United States instruct auditors to design and implement audit procedures to gain relevant audit evidence to sustain the opinion conveyed in the auditor's report (AS 1105.03). This research examined the scope of audit evidence sufficiency and appropriateness in the United States banking and securities industries. The thesis aimed at enriching the existing body of knowledge on auditing in the target industries. Specifically, the thesis investigated the …
Is Public Accounting Eating Its Seed Corn? An Assessment Of The Outsourcing Of Tax Work, Timothy J. Fogarty, R. Drew Sellers, Dave Jones
Is Public Accounting Eating Its Seed Corn? An Assessment Of The Outsourcing Of Tax Work, Timothy J. Fogarty, R. Drew Sellers, Dave Jones
The North American Accounting Studies
For many years, public accounting firms have sent much of their tax compliance work to overseas centers for assembly and initial processing. This has achieved labor cost savings for the firms and is made possible by digital data conversion and the belief that the work itself has been commodified. Relocating the work that used to be done by US tax staff may have had some dysfunctional long-term consequences including inhibiting US staff skill and expertise development. This paper offers the data created by 27 interviews with US tax professionals to inform this domain. We also consider possible solutions suggested by …
Increasing Retention For At-Risk Students, Kc Rakow, Pamela M. Schwer
Increasing Retention For At-Risk Students, Kc Rakow, Pamela M. Schwer
The North American Accounting Studies
Recognizing both the growing debate on whether the return on investment of a college degree is worth it or not along with the many obstacles that face at-risk students – underrepresented minorities, first-generation college students, and students on Pell grants – we employ a process to attract and retain at-risk students in the accounting program. Our three-pronged approach creates an environment in which the students are not only more informed about the accounting profession but better prepared to be successful once entering the profession. Our efforts proved to be successful, and more importantly, can be utilized and improved by other …
Wayfair Sales Tax Nexus: An Illustrative Case Study Of Data Analytics And Data Visualization In An Introductory Tax Course, David Horn, Jacob Enger
Wayfair Sales Tax Nexus: An Illustrative Case Study Of Data Analytics And Data Visualization In An Introductory Tax Course, David Horn, Jacob Enger
The North American Accounting Studies
Data analytics and data visualization technologies are changing the skills needed for future tax accountants. Higher education accrediting bodies have recognized the need for incorporating data analytics and emerging technologies into the curriculum of business schools and accounting programs to meet these changing needs. This paper presents a case study developed to accommodate the need for accounting faculty to incorporate data analytics and data visualization technology into an undergraduate tax course. The case study focuses on the impact of the sales tax economic nexus standards established by the U.S. Supreme Court in South Dakota v. Wayfair, Inc. Students must …
Fall/Winter 2021
Business Exchange
Flexibility Is Our New Norm; $8 Million Bequest Supports Student Scholarships; Women in Entrepreneurship Institute Partnership Supports Business Founders of Color; College Named a Bloomberg Experiential Learning Partner; MacArthur Foundation Grant Supports Housing Research; Navigating the New Workplace Norms; Professor Introduces Students to Fintech Innovations; Accounting Graduate Brews Coffee Business with Soul
Proposed Revised Interpretations And Definition: Loans, Acquisitions, And Other Transactions Definition Of "Beneficially Owned" "Client Affiliates" Interpretation "Loans"” Interpretation "Loans And Leases With Lending Institutions" Interpretation "Immediate Family Members" Interpretation, October 5, 2021, Comments Are Requested By January 5, 2022; Exposure Draft (American Institute Of Certified Public Accountants), 2021, October 5, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Revised Interpretations And Definition: Loans, Acquisitions, And Other Transactions Definition Of "Beneficially Owned" "Client Affiliates" Interpretation "Loans"” Interpretation "Loans And Leases With Lending Institutions" Interpretation "Immediate Family Members" Interpretation, October 5, 2021, Comments Are Requested By January 5, 2022; Exposure Draft (American Institute Of Certified Public Accountants), 2021, October 5, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Revised Interpretations And Definition: Loans, Acquisitions, And Other Transactions Definition Of "Beneficially Owned" "Client Affiliates" Interpretation "Loans"” Interpretation "Loans And Leases With Lending Institutions" Interpretation "Immediate Family Members" Interpretation, October 5, 2021,, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Proposed Revised Interpretations And Definition: Loans, Acquisitions, And Other Transactions Definition Of "Beneficially Owned" "Client Affiliates" Interpretation "Loans"” Interpretation "Loans And Leases With Lending Institutions" Interpretation "Immediate Family Members" Interpretation, October 5, 2021,, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Syllabus For Auditing Concepts & Applications, Charles Cullinan
Syllabus For Auditing Concepts & Applications, Charles Cullinan
Resources
This course presents the basic concepts and procedures involved in an audit of financial statements. Topical coverage includes audit planning, internal control evaluation, and substantive audit testing.
Excess Insider Control And Corporate Social Responsibility: Evidence From Dual-Class Firms, Barry Hettler, Arno Forst, James Cordeiro, Stacy Chavez
Excess Insider Control And Corporate Social Responsibility: Evidence From Dual-Class Firms, Barry Hettler, Arno Forst, James Cordeiro, Stacy Chavez
School of Accountancy Faculty Publications and Presentations
We investigate the corporate social responsibility (CSR) performance of firms with a dual-class share structure. Dual-class firms, which represent a fast-growing segment of the U.S. capital market, violate the "one share, one vote" principle by giving corporate insiders control in excess of their economic interest in the firm. We observe a negative association of excess insider control and firms’ CSR performance, primarily with respect to the community- and employee-related dimensions of CSR. Extended analyses reveal that this negative association is mitigated by high financial resource availability. Consistent with a trade-off between corporate spending on CSR or on benefits for insiders, …
The Contagion Effect Of Compensation Regulation: Evidence From China, Jun Shao, Haiyan Zhou, Na Gong, Junzi Zhang
The Contagion Effect Of Compensation Regulation: Evidence From China, Jun Shao, Haiyan Zhou, Na Gong, Junzi Zhang
School of Accountancy Faculty Publications and Presentations
To shed light on whether and how firms changed compensation practices in response to a shift in the environment in which they operated, we examine whether there is contagion effect of executive compensation regulation on state-owned enterprises (SOEs) in the emerging market of China. Specifically, we investigate whether firms not directly affected by the changing regulatory environment nonetheless changed executive compensation in response to the actions of the directly affected firms, which is called contagion effect. We further examine the specific contagion mechanisms and the economic consequences of regulation on compensation. We find that the regulation has a significant effect …
Tdabc Capabilities For Performance Measurement: A Case Study In A Manufacturing Context, Siham Rahoui, Abubakar Ali, John Crowe, Amr Mahfouz
Tdabc Capabilities For Performance Measurement: A Case Study In A Manufacturing Context, Siham Rahoui, Abubakar Ali, John Crowe, Amr Mahfouz
Conference papers
Supply chain costing presents a sophisticated alternative to traditional costing allowing an accurate cost estimation and effective decision making. In exploring different techniques, TDABC was not explored extensively compared to its peers. In addition to the infancy of the technique, there is an on-going debate about the capability of the TDABC specifically in manufacturing context. The present study contributes to the debate by applying TDABC at the logistics function of a manufacturing site and assesses it capability to measure performance in the stated context.
Driving Marketing Efficiency In The Age Of Big Data: Analysis Of Subprime Automotive Borrowers, Edwin Baidoo, Ryan Matthews, Frances Ann Stott, F. Stuart Wells
Driving Marketing Efficiency In The Age Of Big Data: Analysis Of Subprime Automotive Borrowers, Edwin Baidoo, Ryan Matthews, Frances Ann Stott, F. Stuart Wells
Atlantic Marketing Journal
Big Data methodologies are applied to understand subprime borrowers in the U.S. automobile space. The focus on the automobile market is essential as this subsegment is responsible for directly and indirectly employing over one million people and creating payrolls in excess of $100 billion annually in the U.S. It is found in this article that if a subprime borrower is a homeowner, the probability of repaying their auto loan increases by almost 4%. However, if the borrower is renting, the likelihood of repaying their auto loan increases by nearly 1.4%. Applying Big Data in making subprime auto loans can add …