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Articles 541 - 570 of 31533
Full-Text Articles in Business
Target Costing As A Integrated Entrance For Management Cost And Achieving Competitive Advantage For Industrial Institution, Essa Tarawneh, Baker Al Tarawneh
Target Costing As A Integrated Entrance For Management Cost And Achieving Competitive Advantage For Industrial Institution, Essa Tarawneh, Baker Al Tarawneh
Al Jinan الجنان
This research has to address the concept of Target Costing as one of the cost accounting inputs, and to show the goals of the cost strategy to serve the modern strategic management, especially in a market dominated by a lot of strong and sharp competition which force the companies to improve their competitive position and competitive advantage through a number of possible strategies to achieve this, including the command and leadership in the area of calculating cost and planning
Reform Of The Lebanese Public Accounting System Within The Framework Of International Accounting Standards In The Public Sector, Hassan Diab
Al Jinan الجنان
Reform of the Lebanese Public Accounting System in the Context of the International Public Sector Accounting Standards (IPSASs) This study addresses the increasing challenges that the Lebanese public accounting system is facing, in light of globalization, in shifting from a cash basis to an accrual basis system, as per the International Public Sector Accounting Standards (IPSASs). Through addressing the peculiarities of the Lebanese public accounting system, the study concludes that the conversion from cash basis to accrual basis system will help boost transparency and accountability. Yet, some essential conditions are required to successfully achieve this, including: shifting from the traditional …
Precepts Of Professional Conduct, N.D., American Institute Of Certified Public Accountants (Aicpa)
Precepts Of Professional Conduct, N.D., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
2022-2023 Operating Budget, Morehead State University. Budget & Financial Planning Office.
2022-2023 Operating Budget, Morehead State University. Budget & Financial Planning Office.
Morehead State University Operating Budgets Archive
2022-2023 Operating Budget of Morehead State University.
Core Concepts In Management Accounting, Alan J. Richardson
Core Concepts In Management Accounting, Alan J. Richardson
Odette School of Business Publications
This is a hyperlinked text designed for introductory or advanced students. It can also be used by design consultants to guide the development of a management accounting system based on a set of diagnostic questions. The text covers product costing, performance evaluation, and strategic accounting. Depending on your level of current knowledge, some sections of the text that are not relevant to you will be hidden. Design consultants will have access to all aspects of the text. You can pre-specify your level of expertise, or the text will record your progress and open new material as your skill grows. The …
Caracterización Formativa Y Empresarial De Los Egresados No Graduados Del Programa De Contaduría Pública De La Universidad De La Salle, Cristian David Fandiño Rodríguez
Caracterización Formativa Y Empresarial De Los Egresados No Graduados Del Programa De Contaduría Pública De La Universidad De La Salle, Cristian David Fandiño Rodríguez
Contaduría Pública
Esta investigación pretende hacer una caracterización de los egresados no graduados de la Universidad de La Salle pertenecientes al Programa de Contaduría Pública (PCP) desde la perspectiva de la deserción estudiantil universitaria. El tipo de investigación es de tipo descriptiva-exploratoria en la medida que interpreta y analiza las razones por la cual los egresados no graduados no han culminado sus estudios. La recolección de datos se hizo a través de la aplicación de una encuesta a los egresados no graduados de la cual respondieron 37 egresados no graduados, por tanto, se pudo concluir que las variables más relevantes de la …
Análisis Comparativo De Los Procesos De Oferta, Admisión Y Matrícula De Las Universidades De Bogotá Que Ofrecen Programas De Contaduría Pública Con El Fin De Hacer Una Propuesta De Mejora De Este Proceso En La Universidad De La Salle, Alejandra Stefania Salazar Niño
Análisis Comparativo De Los Procesos De Oferta, Admisión Y Matrícula De Las Universidades De Bogotá Que Ofrecen Programas De Contaduría Pública Con El Fin De Hacer Una Propuesta De Mejora De Este Proceso En La Universidad De La Salle, Alejandra Stefania Salazar Niño
Contaduría Pública
El presente trabajo de investigación pertenece a la facultad de economía, empresa y desarrollo sostenible, y su objetivo fue desarrollar un análisis comparativo de los procesos de oferta, admisión y matrícula de las universidades de Bogotá que ofrecen programas de contaduría pública, con el fin de hacer una propuesta de mejora de este proceso en la Universidad de La Salle. La investigación se realizó en Bogotá, durante los meses de agosto del año 2022 a octubre del año 2022, mediante un método de tipo descriptivo que interpreta y analiza la información necesaria para optimizar los distintos procesos de oferta, selección …
Diseño De Una Estrategia De Content Marketing En Telegram Para Establecer Un Canal De Comunicación Entre Los Estudiantes Activos Y Egresados Con El Programa De Contaduría Pública De La Feeds, Johan Harvey Julián Sánchez Buitrago
Diseño De Una Estrategia De Content Marketing En Telegram Para Establecer Un Canal De Comunicación Entre Los Estudiantes Activos Y Egresados Con El Programa De Contaduría Pública De La Feeds, Johan Harvey Julián Sánchez Buitrago
Contaduría Pública
El presente artículo de investigación crea un canal de comunicación en Telegram para el programa de Contaduría Pública de la Facultad de Economía, Empresa y Desarrollo Sostenible FEEDS donde se diseñará un piloto de estrategia de Content Marketing orientado hacia los estudiantes activos y egresados. El proyecto investigativo abarcó los temas: “comunicación en las redes sociales”, “content marketing” y “marketing en Telegram” y su finalidad es conformar un canal de comunicación en el que se promueva, a través del marketing, la fidelización de los estudiantes activos y egresados; esto porque el programa de Contaduría Pública de la FEEDS no cuenta …
Open Education Exploration Grant: Leigh Moon, Leigh Moon
Open Education Exploration Grant: Leigh Moon, Leigh Moon
Ames Library Awards
No abstract provided.
Prison Break From Financialization: The Case Of The Pri Reporting And Assessment Framework, Diane-Laure Arjaliès, Daniela Laurel, Nicolas Mottis
Prison Break From Financialization: The Case Of The Pri Reporting And Assessment Framework, Diane-Laure Arjaliès, Daniela Laurel, Nicolas Mottis
Business Publications
Purpose
This article seeks to unravel the mechanisms through which financial actors agreed upon a sustainability accounting standard without financializing social and environmental issues, i.e., assigning a monetary value to sustainability.
Design/Methodology/Approach
The article examines the Reporting and Assessment Framework created by the United Nations Principles for Responsible Investment (UN-PRI), the leading reporting sustainability framework in the asset management industry. It relies on a longitudinal case study that draws upon interviews, participant observation, and archival data.
Findings
The article demonstrates that the conception of the framework was a funnelling process of sustainability valuation comprising two co-constituted mechanisms: a process of …
2022-2023 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
2022-2023 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
Morehead State University Audit Reports
2022-2023 Audit Report for Morehead State University.
Usefulness Of Audit-Firm Transparency Disclosures, Jooanne Choi
Usefulness Of Audit-Firm Transparency Disclosures, Jooanne Choi
2022
South Korea is one of the first countries to enact audit transparency disclosure, requiring public accounting firms to file an annual report containing information on audit production, governance, operations, on-going litigations, and regulatory inspection results. In this dissertation, I make use of this rich information setting to address issues concerning audit quality management systems, audit-firm governance, and resource allocation in audit productions.
Motivated by the recent call from the PCAOB (Public Companies Accounting Oversight Board) for better understanding of audit-firm quality control system, the first chapter (sole-authored) examines the determinants of and return on firm-level investment in quality management. I …
Audit Firm Culture: An Evolution Of The Audit Profession In Response To External Forces, Christina T. Alberti
Audit Firm Culture: An Evolution Of The Audit Profession In Response To External Forces, Christina T. Alberti
2022
The COVID-19 pandemic is disrupting business operations throughout the world, including the working procedures of audit professionals. Yet, to date, research on COVID-19’s impact on auditing is limited. This is despite its potential long-term implications. Thus, my dissertation uses a mix of research methods to examine auditors’ response to, and regulators’ evaluation of auditors’ response to, COVID-19.
The first paper (co-authored) synthesizes research on audit firm culture (AFC) over the past decade, reviewing recent developments in research on AFC and its influence on audit quality and auditors’ work attitudes. Using a three-phase model based on prior research and professional guidance, …
Health And Healthcare In The Financial Reporting And Audit Environments, Landi Morris
Health And Healthcare In The Financial Reporting And Audit Environments, Landi Morris
2022
This dissertation is comprised of three papers that integrate analyses of health, health crises, and healthcare entities in the financial reporting and audit processes. The first paper considers how physical health influences audit outcomes via auditors’ cognitive processing. The second paper considers a global health disruption that impacts the audit process. In the third paper, I examine financial and tax reporting of hospital entities. I describe each paper in further detail below.
The first paper, co-authored with Rani Hoitash, examines whether influenza (flu), a potential threat to the conduct of public company audits, is associated with audit outcomes. Because the …
Three Papers On Sell-Side Financial Analysts, Zheng Liu
Three Papers On Sell-Side Financial Analysts, Zheng Liu
2022
This first paper (co-authored) tests the effect of Markets in Financial Instruments Directive II (MiFID II), which entered into force on 3 January 2018, on European-based sell-side financial analysts. We find that MiFID II, in part, unbundles brokers’ execution and research services. We assess the effectiveness of MiFID II in unbundling and find that the trading volume generated by the brokers that issued recommendation revisions declined significantly after the enactment of MiFID II. Further, in addition to a smaller price reaction to EU broker analysts’ recommendation revisions in the post period than in the pre period, these broker analysts appear …
Capital Market Penalties And Corporate Violations Of The Three Pillars (Operations, Reporting, And Compliance) After Coso 2013 Internal Controls: Integrated Framework, Jesus R. Jimenez-Andrade
Capital Market Penalties And Corporate Violations Of The Three Pillars (Operations, Reporting, And Compliance) After Coso 2013 Internal Controls: Integrated Framework, Jesus R. Jimenez-Andrade
Accounting Faculty Publications
Current literature is somewhat unclear on how corporate violations under the new set of governance environments versed in the Internal Controls Integrated Framework issued by COSO (acronym of Committee of Sponsoring Organizations of the Treadway Commission) influence shareholders’ activism. Initially published in 1992, these guidelines faced a significant revision with proactive improvements in 2013. Since the first emission, this guidance has focused on providing safe-keeping basic standards for organizations to follow regarding the integrity of corporate governance and enterprise risk management by designing and implementing stable internal controls. The handbooks’ primary approach builds upon an environment of permanent improvement of …
Climate-Risk Materiality And Firm Risk, Ella Mae Matsumura, Rachna Prakash, Sandra C. Vera-Muñoz
Climate-Risk Materiality And Firm Risk, Ella Mae Matsumura, Rachna Prakash, Sandra C. Vera-Muñoz
Faculty and Student Publications
Managers are required to disclose material climate risk in Form 10-K, but their decision whether or not to disclose is confounded by the lack of consensus on whether climate risk is material to the firms, as well as uncertainty about enforcement of disclosure regulations. Using the SASB Materiality Map™ to proxy for market expectations of climate risk materiality, we test whether the association between disclosing climate risk in 10-Ks and firm risk (proxied by cost of equity (COE)) varies with market expectations of climate risk materiality. Using S&P 500 firms’ decisions whether to disclose climate risk in Form 10-K for …
Engaging First Year Students In Assessment Rubrics: Three Personal Experiences, Katherine Ashman, Kristina Turner, Dona Martin
Engaging First Year Students In Assessment Rubrics: Three Personal Experiences, Katherine Ashman, Kristina Turner, Dona Martin
Australian Journal of Teacher Education
In a direct effort to build a greater understanding of higher education teaching and learning opportunities, this study shares the journey of three university lecturers working to ensure best practice outcomes from criterion-referenced assessment [CRA]. The work was built on a belief that our respective higher education undergraduate students did not fully value the design structure or feedback outcomes inherent in CRA. Using a collaborative autoethnographic lens we pooled experiences, outcomes, challenges, assumptions, and accounts of unconscious biases from across our different tertiary education schools and subjects. Our examination enriched our understanding, our teaching, and our student outcomes. In sharing …
Impact Of Covid-19 On Sectoral Stock Prices: An Event Study Based On Us Stock Market, Nasir Nadeem, Ghulam Mujtaba Kayani, Imran Abbas Jadoon
Impact Of Covid-19 On Sectoral Stock Prices: An Event Study Based On Us Stock Market, Nasir Nadeem, Ghulam Mujtaba Kayani, Imran Abbas Jadoon
Business Review
The impact of COVID-19 on stock prices of different United States economic sectors is examined using event study methodology. Results revealed that the first confirmed case in US on January 21, 2020 was underestimated by investors and did not disturb stock prices significantly. However, the first local transmission case on February 26, 2020 hit the stock market in the post event window. Due to this event, the stock prices of industries in energy, financials, industrials, real estate and utilities sectors declined but observed price increases in health care, information technology and telecom services industries. First “stay at home” order issued …
An Exploratory Study On The Impact Of Covid-19 On U.S. State Boards Of Accountancy, J Gregory Jenkins, Velina Popova, Mark D. Sheldon
An Exploratory Study On The Impact Of Covid-19 On U.S. State Boards Of Accountancy, J Gregory Jenkins, Velina Popova, Mark D. Sheldon
2022 Faculty Bibliography
In the United States (U.S.) individual state boards of accountancy govern the accounting profession within each state. When COVID-19 struck the U.S., state boards worked to maintain normal operations. This study examines how COVID-19 affected the regulatory and oversight activities of the state boards of accountancy and the ways in which boards adapted to the pandemic. We interview executive directors from 21 state boards to determine the pandemic’s impact on board operations and continuing professional education requirements. We also evaluate whether state boards implemented guidance from parties such as theNational Association of State Boards of Accountancy (NASBA), and the resources …
The Evolution Of Women In Business: During The Covid-19 Pandemic And Beyond, Carleen Ellerbruch
The Evolution Of Women In Business: During The Covid-19 Pandemic And Beyond, Carleen Ellerbruch
Senior Honors Projects
No abstract provided.
Tracking Tangible Asset Ownership And Provenance With Blockchain, Mark D. Sheldon
Tracking Tangible Asset Ownership And Provenance With Blockchain, Mark D. Sheldon
2022 Faculty Bibliography
Blockchain transactions are recorded in a shared and append-only repository that multiple parties verify, validate, and agree-upon. While initially used to keep track of digital assets, blockchains now track the ownership and provenance of tangible assets. An inherent challenge in using blockchain for this task involves keeping the status of a tangible asset in the physical world in sync with its non-fungible token on a blockchain. While several blockchains are already being used in this manner, specific implementation details are fragmented. In response, this study examines four stages of tracking tangible assets using a consortium’s permissioned blockchain, including: design and …
Codification Of Statements On Standards For Attestation Engagements, As Of January 2012, Numbers 1 To 17, American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Standards For Attestation Engagements, As Of January 2012, Numbers 1 To 17, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
The Relationship Between Perceived Fairness In Executive Compensation And Managerial Behavior, Kainan Xiong
The Relationship Between Perceived Fairness In Executive Compensation And Managerial Behavior, Kainan Xiong
Theses and Dissertations (Comprehensive)
This dissertation examines the relationship between the perceived fairness in executive compensation and the level of earnings management on the one hand and the propensity for voluntary turnover on the other. Executive compensation has attracted significant academic attention for more than two decades. The ratcheting-up of executive pay raises questions about its determinants and whether the pay-setting process effectively promotes managerial behavior that aligns with the interests of shareholders. Alternatively, executives may simply extract rents at the expense of shareholders because of the informational advantage that they have and their influence over the board of directors, particularly the compensation committee …
Corporate Values Of Tribally Owned Companies, Halle Hull
Corporate Values Of Tribally Owned Companies, Halle Hull
All Master's Theses
In this study I examine the corporate values of tribally owned companies in Washington State and compare them with non-native businesses in the same or similar industries. The research objective is to examine the ways in which Washington native businesses integrate native cultural values into their mission and corporate structure. I have developed keywords that follow the themes of spiritual/societal, community, and environmental, and I found that tribally owned companies include these keywords more frequently than non-tribally owned companies. This integration of cultural values, stated corporate mission, and corporate structure, is an area of potential superior performance compared to alternative …
Balance Sheet Strength: A Retrospective Analysis Of Corporate Liquidity And Solvency And Firm Stock Returns, Andrew Wraith
Balance Sheet Strength: A Retrospective Analysis Of Corporate Liquidity And Solvency And Firm Stock Returns, Andrew Wraith
CMC Senior Theses
The onset COVID-19 Pandemic caused rippling effects throughout the global economy. Social distancing and stay at home orders shifted consumer demand, as the firmwide impact of these same policies led to supply chain shortages. The COVID-19 Pandemic induced a recession in 2020 that was unique from all others in US history. Throughout the beginning months of the Pandemic, firms rushed to raise debt, equity, and lines of credit, as public financing markets experienced increased volatility. How did the markets adapt to this sudden change? I examine the effect on stock returns of firmwide Balance Sheet strength as it changed throughout …
Análisis De Los Factores Que Influyen En Un Grupo Asociativo De Organizaciones Agropecuarias Y Campesinas Hacia La Articulación Con El Sector Empresarial. Estudio De Casos Municipio Puerto Asís 2021, Ileana Alicia Tutistar Montezuma
Análisis De Los Factores Que Influyen En Un Grupo Asociativo De Organizaciones Agropecuarias Y Campesinas Hacia La Articulación Con El Sector Empresarial. Estudio De Casos Municipio Puerto Asís 2021, Ileana Alicia Tutistar Montezuma
Maestría en Administración
En Colombia, ha existido una débil inserción del sector agropecuario en el mercado internacional, esto ha generado un factor crítico que afecta el desempeño sectorial y a la población que lo ejerce (CAF & FAO, 2019). En este sentido, la promoción de la asociatividad y sus diferentes actividades, son elementos presentes en el marco programático nacional, primordialmente en el sector de la agricultura familiar y mercados inclusivos con los que se instauran trabajos dirigidos a apoyar los pequeños productores para la inclusión en las economías del país (APC-Colombia, 2016).
En ese sentido, existe un interés más local dadas las características …
An Experimental Investigation Of Auditors' Evidence Evaluation And Work Ownership In A Compartmentalized Test Of Details Setting, Christopher Pearson
An Experimental Investigation Of Auditors' Evidence Evaluation And Work Ownership In A Compartmentalized Test Of Details Setting, Christopher Pearson
Theses and Dissertations--Accountancy
Psychological ownership theory suggests that auditors are more likely to exert effort when they feel a sense of personal ownership of the audit. Ongoing trends towards a more compartmentalized and decentralized audit, however, may impair auditors’ work ownership by decreasing their interaction with work, as well as by discouraging engagement with work performed by colleagues. In two experiments, I test the effects of audit work compartmentalization, where I consider whether auditors’ evaluation of evidence is affected by the source of the sample to which evidence is related. Findings from my first experiment indicate lower performance when auditors evaluate evidence that …
Strategies For Developing And Implementing Internal Controls For Mitigating Retail Consumer Fraud, Anna Marie Foye
Strategies For Developing And Implementing Internal Controls For Mitigating Retail Consumer Fraud, Anna Marie Foye
Walden Dissertations and Doctoral Studies
The lack of consumer fraud internal controls can destroy a small business. Small retail business owners who do not practice good internal controls are susceptible to early failure. Using the fraud triangle theory, the purpose of this qualitative multiple case study was to explore strategies small retail business owners use to develop and implement internal controls for mitigating retail consumer fraud. Participants consisted of four small retail business owners in the Southeastern United States who practiced effective internal controls. Data were collected from semistructured interviews and financial documents and analyzed using thematic analysis. Three themes emerged: financials, monitoring, and segregation …
Strategies That Financial Managers Use To Effectively Conduct Corporate-Responsible Financial Reporting, Wendelin Parker
Strategies That Financial Managers Use To Effectively Conduct Corporate-Responsible Financial Reporting, Wendelin Parker
Walden Dissertations and Doctoral Studies
The primary role of financial managers is to produce accurate financial reporting that shows financial health. Financial managers may experience negative effects on the financial stability of their business organizations if they do not conduct corporate-responsible financial reporting effectively. Grounded in the international accounting standards board’s framework, the purpose of this qualitative multiple case study was to explore strategies financial managers use to conduct corporate-responsible financial reporting to achieve financial stability. The participants comprised three financial managers in Georgia, US, with strategies to conduct corporate-responsible financial reporting to achieve financial stability. Data were collected from semistructured interviews, organizational documents, and …