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Articles 271 - 300 of 31843
Full-Text Articles in Business
What Is Missing In Data Governance? Regulation, Board Oversight, And A New Role For Accountants, Christopher Hill, Bria I. James, Najib Sahyoun
What Is Missing In Data Governance? Regulation, Board Oversight, And A New Role For Accountants, Christopher Hill, Bria I. James, Najib Sahyoun
Posters-at-the-Capitol
By 2025, the world will produce 163 Zettabytes (ZB) of data on an annual basis. Data is displacing oil as the most productive commodity. However, poor data quality costs the U.S. economy $3.1 trillion annually. Data must be properly managed through data governance. A strong data governance program does not only maximize the value of the data resulting in optimal decision making, but also minimizes risks of data breaches, lawsuits, and reputational costs. In our research, we conducted a content analysis of the data governance literature by considering both professional and academic literature.
Our results showed that the U.S. does …
2023-2024 Operating Budget, Morehead State University. Budget & Financial Planning Office.
2023-2024 Operating Budget, Morehead State University. Budget & Financial Planning Office.
Morehead State University Operating Budgets Archive
2023-2024 Operating Budget of Morehead State University.
Analytic Narratives In Accounting History: Combining Formal Models And Small Sample Research., Alan J. Richardson
Analytic Narratives In Accounting History: Combining Formal Models And Small Sample Research., Alan J. Richardson
Odette School of Business Publications
Purpose The paper provides an introduction to the “analytic narratives project” in political science that argues for the use of formal models as a basis for narrative history. The approach is illustrated in an accounting context by reinterpreting the timeline of Scottish professionalization presented in Lee’s (2006) innovative counterfactual history.
Design/methodology/approach Analytic narratives use formal models to create expectations that can be contrasted with actual events. The use of formal models provides a bridge between theory and small sample research that allows theory to inform case analysis and case analysis to contribute to theory development. Lee’s (2006) timeline is reinterpreted …
“As If”: Equifinality, Institutional Work, And Accounting In The Eastern Mail Service Arbitrations 1866-1905, Alan J. Richardson
“As If”: Equifinality, Institutional Work, And Accounting In The Eastern Mail Service Arbitrations 1866-1905, Alan J. Richardson
Odette School of Business Publications
I examine the negotiations among the UK and its colonies to allocate the cost of operating the Eastern Mail Service (UK to India, Hong Kong and Australia) among national post offices benefitting from its service. Four key sets of negotiations are identified during the period 1866 – 1905. I consider how negotiations were affected by the changing institutional context of the postal system and relationships between the UK and its colonies during this period; in particular, the negotiations capture the confrontation between the liberal social and economic philosophies that had risen to prominence within the UK and the existence of …
May Usd Shine For A Thousand Years!, Srinivasan Ragothaman
May Usd Shine For A Thousand Years!, Srinivasan Ragothaman
Creative Work
This is a poem penned by the author on his retirement from USD service, after 32 years as a faculty member at the USD Beacom School of Business.
Bakery Case Study, Evelyn Ashley
Bakery Case Study, Evelyn Ashley
A with Honors Projects
A business case analyzing a capital budgeting decision for a company. The end result is an Excel analysis and an executive summary. The executive summary describes the decision to be made, the inputs, the results of the analysis, as well as data visualization.
Audit Report Timeliness In Local Governments: An Observation Of North Carolina Governmental Units’ Response To State-Imposed Deadlines And Consequences, Amber N. Daniels
Audit Report Timeliness In Local Governments: An Observation Of North Carolina Governmental Units’ Response To State-Imposed Deadlines And Consequences, Amber N. Daniels
Doctor of Business Administration Dissertations
To provide citizens with transparent financial information regarding the health of their respective districts, local government unit leaders must furnish governmental audit reports in a timely manner. Further, for management to effectively implement auditor suggestions for improvements, leaders must have accessibility to timely audited information. Many governmental units in the state of North Carolina have demonstrated significant lags in reporting timeliness and often miss state-mandated deadlines. Therefore, this research utilized ordinary least-squares regression to estimate the effects the variables representing report message and managerial competency, accountability, and audit environment groups had on the time required for each unit to file …
Internal Control Strategies To Limit Nonprofit Organization Fraud And Embezzlement Costs., Ralston K. Tracey
Internal Control Strategies To Limit Nonprofit Organization Fraud And Embezzlement Costs., Ralston K. Tracey
Walden Dissertations and Doctoral Studies
AbstractEmployee intent to commit fraud and embezzlement costs has the potential for adverse business outcomes. Nonprofit leaders are concerned with employee fraud and embezzlement costs as it is the main predictor of employee wrongdoing and increase the chances of their organization's failure. Grounded in fraud triangle theory, the purpose of this qualitative multiple-case study was to explore internal control strategies nonprofit leaders use to limit fraud and embezzlement costs. The participants were eight leaders from four nonprofit organizations in the Southeastern United States who successfully used strategies to prevent fraudulent financial losses in their organizations. Data were collected from semistructured …
Ceo, Cfo, And Audit Partner Gender, And Accounting Conservatism, Ceara Hintz
Ceo, Cfo, And Audit Partner Gender, And Accounting Conservatism, Ceara Hintz
Electronic Theses and Dissertations
I examine the association between CEO, CFO, and audit partner gender and accounting conservatism using a unique sample that encompasses hand-collected data. While accounting conservatism reflects less risky accounting choices, risk aversion theory indicates that females are more risk averse than males. I apply risk aversion theory to accounting conservatism and investigate two research questions: (i) Does the CEO or CFO and audit partner gender influence accounting conservatism? (ii) Does a female audit partner influence the relationship between a male CEO or CFO and accounting conservatism? Using skewness as a proxy of accounting conservatism, I test three hypotheses. The results …
The Effect Of Pcaob Inspections On Corporate Innovation: Evidence From Deficiencies About The Valuation Of Intangibles, Jungbae Kim
Research Collection School Of Accountancy
I examine the economic consequences on corporate innovation when PCAOB inspections cite auditors for insufficient procedures in auditing the valuation of intangibles. I find that the clients of deficient auditors recognize larger and timelier impairments of intangibles, suggesting that affected auditors increase scrutiny about the valuation of intangibles in subsequent audits. This effect obtains only for valuation-related deficiencies and is salient for the clients of auditors who receive such deficiencies repeatedly. I also document real effects that the clients of deficient auditors exhibit less use of external mergers and acquisitions—which yield recognizable intangibles whose valuation is subject to increased auditor …
Planning Strategies Under Recent Tax Law Changes, Martin A. Goldberg, James N. Mohs
Planning Strategies Under Recent Tax Law Changes, Martin A. Goldberg, James N. Mohs
Accounting Faculty Publications
In the days when it was more common to see major stand-alone tax reform legislation, practitioners would devote large amounts of time to understanding tax law changes and formulating how these changes affected tax planning strategies. Now that we often see tax law changes peppered piecemeal into larger pieces of legislation, they often go under the radar. This means that tax planning opportunities may be missed.
Tax law changes that have appeared in just the past year provide numerous instances of tax planning strategies that warrant attention.
Cpas And Big 4 Office Audit Quality, Albert Nagy, Matthew G. Sherwood, Aleksandra B. Zimmerman
Cpas And Big 4 Office Audit Quality, Albert Nagy, Matthew G. Sherwood, Aleksandra B. Zimmerman
2023 Faculty Bibliography
Both accounting firms and regulators recognize the importance of human capital in the audit function, yet we know little about whether and how the level of professionally qual-ified human capital varies across offices of an audit firm and whether it is associated with audit quality. In this paper, we examine the association between office professionally qualified human capital and audit quality. Using hand-collected data on Big 4 audit firm office CPA levels from 30 U.S. cities, we find that offices with relatively more professionally qual-ified human capital deliver higher quality audits, with this benefit being more pronounced for audits performed …
Exploring The Impact Of Covid-19 On The Accounting Profession, Ellyse Noon
Exploring The Impact Of Covid-19 On The Accounting Profession, Ellyse Noon
Senior Honors Projects
No abstract provided.
Source Credibility In The Community Service Of Financial Literacy For Indonesian Vocational School Students, Neneng Salmiah, Afred Suci, Rita Wiyati
Source Credibility In The Community Service Of Financial Literacy For Indonesian Vocational School Students, Neneng Salmiah, Afred Suci, Rita Wiyati
ASEAN Journal of Community Engagement
This paper examines the credibility of source persons for community service projects in improving financial literacy for vocational school students in Indonesia. Improving financial literacy among Indonesian youth is a long-term effort that requires multi- collaboration between the government, financial institutions, educational institutions, NGOs, and other stakeholders. Despite its substandard position to Singapore, Myanmar, and Malaysia, Indonesia’s financial literacy proficiency has improved significantly—one of which—after being catalyzed by the government’s cooperation with higher education institutions through community service programs. However, amid these improvements, greater attention must be given to capital markets, whose literacy level is most deficient compared to the …
The Role Of Accounting In Conservation Impact Bonds: The Case Of Carolinian Canada, Western University, London, Canada, Julie Bernard, Bhavya Vora, Diane-Laure Arjalies
The Role Of Accounting In Conservation Impact Bonds: The Case Of Carolinian Canada, Western University, London, Canada, Julie Bernard, Bhavya Vora, Diane-Laure Arjalies
Business Publications
This report begins by highlighting Canada's efforts at biodiversity conservation through various initiatives. Moreover, it underscores the vital role Indigenous communities play in protecting biodiversity and preserving traditional knowledge.
The report investigates the role of Conservation Impact Bonds (CIBs) as a potential solution to the biodiversity loss crisis. The CIB is a new "made in Canada" conservation finance instrument that enables collaboration and investment to manage healthy landscapes in the spirit and practice of reconciliation. The CIB model is a pay-for-success conservation finance mechanism driven by the partnership to reverse the trend of habitat loss by accelerating healthy landscapes, advancing …
Nonprofit Leader Strategies For Revenue Growth And Financial Sustainability, William David Woods
Nonprofit Leader Strategies For Revenue Growth And Financial Sustainability, William David Woods
Walden Dissertations and Doctoral Studies
Nonprofit leaders must ceaselessly endeavor to become more entrepreneurial by accumulating strategies for growing organizational revenue and promoting financial sustainability when charitable contributions cannot fund their business operations. The failure to obtain charitable contributions can lead to nonprofit closure. Grounded in behavioral portfolio theory, the purpose of this qualitative single case study was to explore strategies a leader of a small Wisconsin nonprofit used to increase revenue and financial sustainability when charitable contributions were insufficient to finance business operations. Data collection included semistructured interviews; organizational documents and reports; financial records and reports; social media; and internet reports. Data were analyzed …
Small Retail Business Strategies Used To Prevent Employee Fraud In North Carolina, Jourdan Mariah Gayden
Small Retail Business Strategies Used To Prevent Employee Fraud In North Carolina, Jourdan Mariah Gayden
Walden Dissertations and Doctoral Studies
Fraud could result in adverse business outcomes for small business owners. Small business owners are concerned with preventing fraud to increase the financial stability of small businesses. Grounded in the fraud triangle theory, the purpose of this qualitative multiple-case study was to explore strategies small business owners use to prevent and detect fraud in their businesses. Participants included five small business owners in North Carolina who successfully implemented strategies to prevent and detect fraud. Data were collected using semistructured interviews and a review of company documents. The data were analyzed using thematic analysis, which yielded four themes: monitoring, contractual agreements, …
Nonprofit Leader Strategies For Revenue Growth And Financial Sustainability, William David Woods
Nonprofit Leader Strategies For Revenue Growth And Financial Sustainability, William David Woods
Walden Dissertations and Doctoral Studies
Nonprofit leaders must ceaselessly endeavor to become more entrepreneurial by accumulating strategies for growing organizational revenue and promoting financial sustainability when charitable contributions cannot fund their business operations. The failure to obtain charitable contributions can lead to nonprofit closure. Grounded in behavioral portfolio theory, the purpose of this qualitative single case study was to explore strategies a leader of a small Wisconsin nonprofit used to increase revenue and financial sustainability when charitable contributions were insufficient to finance business operations. Data collection included semistructured interviews; organizational documents and reports; financial records and reports; social media; and internet reports. Data were analyzed …
Ceo Compensation, Share Price Volatility, And Return On Equity, Matthew Emokpae
Ceo Compensation, Share Price Volatility, And Return On Equity, Matthew Emokpae
Walden Dissertations and Doctoral Studies
Without understanding the implications of chief executive officer (CEO) compensation packages and share price volatility (SPV), midstream oil and gas company boards of directors could make decisions that might not positively impact shareholders' wealth building. Underpinned by agency theory, the purpose of this quantitative correlational study was to examine the relationship between CEO compensation, SPV, and return on equity (ROE) in midstream oil and gas companies operating in the United States. Archival records and secondary data were collected from 64 midstream oil and gas companies operating in the United States using Security and Exchange Commission EDGAR, Standard and Poor’s 1500, …
The Joint Effect Of Mindsets And Consequence Awareness On Task Performance, Melinda F. Ammon
The Joint Effect Of Mindsets And Consequence Awareness On Task Performance, Melinda F. Ammon
Honors Undergraduate Theses
Auditors face strong incentives to execute tasks efficiently and meet deadlines; these conditions are both conducive to – and rewarding of – implemental mindsets. However, an implemental mindset may deprioritize careful analysis and thoughtful decision-making, leading to suboptimal performance and audit quality. Conversely, deliberative mindsets promote critical thinking and open-mindedness – and research suggests auditors in a deliberative mindset perform complex tasks more effectively than auditors in an implemental mindset. Additionally, auditors encounter frequent reminders about the consequences of audit failures. This study examines how these factors (i.e., mindsets and consequence reminders) jointly influence auditors' performance on complex tasks. I …
Information Sharing Between Mutual Funds And Auditors, Ole‐Kristian Hope, Pingui Rao, Yanping Xu, Heng Yue
Information Sharing Between Mutual Funds And Auditors, Ole‐Kristian Hope, Pingui Rao, Yanping Xu, Heng Yue
Research Collection School Of Accountancy
This paper examines whether there is information sharing between mutual funds and their auditors about the auditors’ other listed firm clients. Using data from the Chinese market, we find that mutual funds earn higher profits from trading in firms that share the same auditors. The effects are more pronounced when firms have a more opaque information environment and when the audit partners for the fund and the partners for the listed firm share school ties. The evidence is consistent with information flowing from auditors to mutual funds, providing mutual funds with an information advantage in firms that share the same …
Trust And Contracting: Evidence From Church Sex Scandals, Gilles Hilary, Sterling Huang
Trust And Contracting: Evidence From Church Sex Scandals, Gilles Hilary, Sterling Huang
Research Collection School Of Accountancy
Firms located in communities in which people are, on average, more trusting enjoy some benefits in terms of the power of CEO contracts. We present two pieces of empirical evidence to support this claim: (1) higher average trust in a county is associated with “flatter” executive contracts and (2) when an exogenous shock occurs (such as a scandal involving an important social institution), both trust and contracting move in similar directions. We obtain the first result in a panel specification and the second in a “difference-in-difference” specification that uses the revelation of sex scandals involving the Catholic Church across different …
A Simulation-Based Tdabc Model To Manage Supply Chain Costing: A Case Study, Siham Rahoui, John Crowe, Amr Mahfouz
A Simulation-Based Tdabc Model To Manage Supply Chain Costing: A Case Study, Siham Rahoui, John Crowe, Amr Mahfouz
Conference Papers
Effective management of supply chain costing is crucial for decision-making during times of disruption. It provides accurate cost indicators, enabling organizations to adapt to the risks of disruptions and mitigate their adverse effects. The supply chain costing literature has shown that traditional cost accounting approaches are inadequate in addressing the dynamic and complex nature of supply chain performance and the nonlinear behavior of the involved processes. Consequently, this paper presents a simulation-based supply chain costing framework that integrates discrete event simulation and time-driven activity-based costing to explore the dynamics of management accounting tools in a real context with all their …
Postmaterialism And Corporate Tax Avoidance, Jiwei Wang, Jiwei Wang, Kangtao Ye
Postmaterialism And Corporate Tax Avoidance, Jiwei Wang, Jiwei Wang, Kangtao Ye
Research Collection School Of Accountancy
Using a proprietary dataset of China tax audits, we found that firms owned by investors from countries with higher postmaterialism values were less likely to engage in tax-avoidance behavior in China. In addition, we found some evidence that the negative association between postmaterialism and tax avoidance is more pronounced when tax enforcement is stronger, indicating that national culture and formal institutions act as complements. To check the external validity of our main results, we further used a cross-country sample from 21 countries over 22 years. The evidence from the cross-country sample was consistent with the findings obtained from the China …
Expanded Tax Incentives For Energy-Efficient Construction And Improvements, Martin A. Goldberg, James N. Mohs
Expanded Tax Incentives For Energy-Efficient Construction And Improvements, Martin A. Goldberg, James N. Mohs
Accounting Faculty Publications
The Inflation Reduction Act of 2022 (the Act), included an array of tax-law changes that may not have gotten the attention they deserve.
There are several reasons why for many these changes may have been under the radar. First, as part of a much larger legislative package, much of the attention has been given to the ongoing political debates rather than individual provisions. In fact, the Act is part of a larger political saga. It's a scaled-down version, and immediate successor, to the Build Back Better Act which passed in the House of Representatives in 2021 but failed to pass …
Current Trends In Corporate Tax Inversions, James N. Mohs, Martin A. Goldberg, Rajendra Shrestha
Current Trends In Corporate Tax Inversions, James N. Mohs, Martin A. Goldberg, Rajendra Shrestha
Accounting Faculty Publications
The objective of this paper is to describe how changes in corporate tax rates affect the relocation of Corporations to lower tax jurisdictions. Historically, there was a direct correlation between high tax rates and the relocation of Corporations to lower tax jurisdictions. By further examining the relationships that tax rate cuts may have on future onshoring relocations and how changes in government tax policies will affect the relocation of multinational corporations to avoid or minimize tax liabilities. This paper extends the work of Mohs, Goldberg, Butler, and Heath (2016), which noted that there is a correlation between divergent tax rates. …
Esg Scores As A Measure Of Risk: The Relationship Between Environmental, Social, And Corporate Governance Ratings And The Financial Performance Of U.S. Oil And Gas Companies, Lauren Kim
Scripps Senior Theses
This study investigates the association between ESG (environmental, social, corporate governance) scores on the financial performance of U.S. oil and gas companies, an industry facing significant ESG-related pressures. ESG scores evaluate a firm’s environmental impacts, social responsibility, and corporate governance practices and can be used as a form of evaluating a firm’s risk mitigation efforts. However, there is not sufficient evidence to conclude that there exists a relationship, positive or negative, between ESG scores and firm performance in this industry. Overall, the findings of this study highlight the growing interest in ESG investing and is useful for investors and firms …
Ceo Compensation, Share Price Volatility, And Return On Equity, Matthew Emokpae
Ceo Compensation, Share Price Volatility, And Return On Equity, Matthew Emokpae
Walden Dissertations and Doctoral Studies
Without understanding the implications of chief executive officer (CEO) compensation packages and share price volatility (SPV), midstream oil and gas company boards of directors could make decisions that might not positively impact shareholders' wealth building. Underpinned by agency theory, the purpose of this quantitative correlational study was to examine the relationship between CEO compensation, SPV, and return on equity (ROE) in midstream oil and gas companies operating in the United States. Archival records and secondary data were collected from 64 midstream oil and gas companies operating in the United States using Security and Exchange Commission EDGAR, Standard and Poor’s 1500, …
Small Retail Business Strategies Used To Prevent Employee Fraud In North Carolina, Jourdan Mariah Gayden
Small Retail Business Strategies Used To Prevent Employee Fraud In North Carolina, Jourdan Mariah Gayden
Walden Dissertations and Doctoral Studies
Fraud could result in adverse business outcomes for small business owners. Small business owners are concerned with preventing fraud to increase the financial stability of small businesses. Grounded in the fraud triangle theory, the purpose of this qualitative multiple-case study was to explore strategies small business owners use to prevent and detect fraud in their businesses. Participants included five small business owners in North Carolina who successfully implemented strategies to prevent and detect fraud. Data were collected using semistructured interviews and a review of company documents. The data were analyzed using thematic analysis, which yielded four themes: monitoring, contractual agreements, …
A New Framework For Taxing Cryptocurrencies, Reuven S. Avi-Yonah, Mohanad Salaimi
A New Framework For Taxing Cryptocurrencies, Reuven S. Avi-Yonah, Mohanad Salaimi
Articles
This Article explores the tax law challenges associated with the taxation of cryptocurrencies and offers proposals to address such challenges. The Article addresses the proper tax treatment of different cryptocurrency transactions and activities. It examines various aspects associated with the taxation of cryptocurrency through its life cycle, starting from earning cryptocurrency, through its disposal or exchange. The Article also examines the tax treatment of two special crypto events, hard forks and airdrops. Specifically, this Article describes a proposal to tax cryptocurrencies based on their unique features. It argues that various ways of earning or receiving crypto tokens (for example, mining …