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Full-Text Articles in Accounting

An Introduction To Finance.Pdf, Denver Burke Aug 2017

An Introduction To Finance.Pdf, Denver Burke

Denver Burke

Produced for Mitchell Charlesworth, North West, UK based accountants. A brief article which summarises the steps required to help guide people into the accountancy profession.


Book Review: The Fearless Mind By Dr. Craig Manning, Kylan Rutherford Aug 2017

Book Review: The Fearless Mind By Dr. Craig Manning, Kylan Rutherford

Marriott Student Review

A review of Dr. Craig Manning's The Fearless Mind. Manning provides understanding of and strategies for high mental performance. With a sports psychology background, he provides concrete examples that can be applied in any setting, be it on the field, in school, or at the office.


Option B Book Review, Shelby J. Anderson Aug 2017

Option B Book Review, Shelby J. Anderson

Marriott Student Review

Review of "Option B."


Originals, Tanner Hafen Aug 2017

Originals, Tanner Hafen

Marriott Student Review

A book review of Adam Grant's Originals.


Where Are The Women Of Silicon Slopes?, Wyatt Pagano Aug 2017

Where Are The Women Of Silicon Slopes?, Wyatt Pagano

Marriott Student Review

No abstract provided.


Standing Out: Women In The Marriott School, Shelby J. Anderson Aug 2017

Standing Out: Women In The Marriott School, Shelby J. Anderson

Marriott Student Review

No abstract provided.


Unsung Hero Of The Tanner - Tina Ashby, Elisabeth J. Andersen Aug 2017

Unsung Hero Of The Tanner - Tina Ashby, Elisabeth J. Andersen

Marriott Student Review

Tina Ashby's work in the Finance Department at BYU is applauded.


The Perks Of Being A Young Professional, Elisabeth J. Andersen Aug 2017

The Perks Of Being A Young Professional, Elisabeth J. Andersen

Marriott Student Review

Perks and company culture can improve employee satisfaction and the ability to achieve work/life balance. The trends and issues a young professional should look for when finding a job are discussed.


The Myth Of The Millennial, Tanner Hafen, Matthew D. Fudge Aug 2017

The Myth Of The Millennial, Tanner Hafen, Matthew D. Fudge

Marriott Student Review

Explores perceptions of millennials in the workplace and what is and can be done to better integrate millennials employees into the workplace.


What I Wish I Would've Known, Jacob Thorpe, Matthew Stradley Aug 2017

What I Wish I Would've Known, Jacob Thorpe, Matthew Stradley

Marriott Student Review

Starting school can be intimidating. At BYU, there are hundreds of resources available to help incoming students acclimate and prepare themselves for business majors. This article highlights resources and keys to success that will help any student be more successful.


Marriott Student Review Volume I Issue 2: Women And Millennials In Business, Marianna Richardson Aug 2017

Marriott Student Review Volume I Issue 2: Women And Millennials In Business, Marianna Richardson

Marriott Student Review

Our second edition of MSR is dedicated to two populations – millennials and women. Currently, millennials comprise approximately 35%[1] of the United States’ workforce. Women hold 51.7% of the jobs in the U.S. job market.[2] This MSR issue focuses on the status of these groups in the business world. The reason for this emphasis is that most MSR writers and readers are millennials (which is defined as people between the ages of 18-24) and all of us work with or for women (as well as some of us are women).


Developing The Knowledge Base Of New Tax Professionals, Donald Samuelson, Paul G. Schloemer Aug 2017

Developing The Knowledge Base Of New Tax Professionals, Donald Samuelson, Paul G. Schloemer

Paul Schloemer, Ph.D.

For years, the research of cognitive scientists has produced practical insights into the learning process, many of which can be applied to accounting. Specifically, accounting researchers have found a strong connection between knowledge and performance: A practitioner’s level of knowledge, whether the result of an advanced degree, CPE, or years of specialized experience, is a good predictor of performance in accounting tasks. Thus, methods that enhance knowledge can increase performance, benefiting both practitioners and their firms. This article presents the results of a study investigating the means by which tax practitioners most effectively acquire knowledge. The characteristics of those ...


Minister Housing Allowance Presents New Challenges And Opportunities, Paul G. Schloemer, Ryan Wilson Aug 2017

Minister Housing Allowance Presents New Challenges And Opportunities, Paul G. Schloemer, Ryan Wilson

Paul Schloemer, Ph.D.

For over 50 years, ministers have enjoyed the benefits of tax-free housing. IRC section 107 permits qualified ministers to exclude housing-related compensation from gross income to the extent it relates to service performed in their ministry.


Personality Preferences And Success In Introductory Accounting, Paul G. Schloemer Aug 2017

Personality Preferences And Success In Introductory Accounting, Paul G. Schloemer

Paul Schloemer, Ph.D.

Introductory accounting is a crucial course for students considering a career in accounting as well as accounting educators seeking to identify students who will excel in the profession. This study examines student performance in introductory accounting to determine if those with a sensing preference, as measured using the Myers-Briggs Type Indicator, have significantly higher performance. This study adds to the literature by replicating studies conducted at larger universities and improves upon the methodology of many prior studies by incorporating a control variable to account for students’ general academic aptitude. The results confirm that students with a sensing preference have higher ...


Does Industry-Level Information Affect Auditors’ Assessment Of Client-Level Risk?, David Rosser Aug 2017

Does Industry-Level Information Affect Auditors’ Assessment Of Client-Level Risk?, David Rosser

Theses and Dissertations

This study investigates auditors’ consideration of industry-level information in their assessment of client-level risk. Auditing standards suggest that industry-level information is likely to be important in the assessment of client-level risk, but the standards provide few specifics about how auditors should use industry-level information in the risk assessment process. I argue that industry norms serve as a benchmark for evaluating the risk of the client and that deviations from industry norms could indicate increased audit risk. I create measures that capture the extent to which clients deviate from industry norms using proxies for client-level risk factors. In my primary tests ...


The Real Effect Of The Initial Enforcement Of Insider Trading Laws, Zhihong Chen, Yan Huang, Yuanto Kusnadi, K. C. John Wei Aug 2017

The Real Effect Of The Initial Enforcement Of Insider Trading Laws, Zhihong Chen, Yan Huang, Yuanto Kusnadi, K. C. John Wei

Research Collection School Of Accountancy

Based on a difference-in-differences approach, we find strong evidence that the initial enforcement of insider trading laws improves capital allocation efficiency. The effect is concentrated in developed markets and manifests shortly after the enforcement year. Further analysis shows that the improvement is positively associated with the increase in liquidity around the enforcement year and the opaqueness of the information environment before the enforcement year. The improvement is more pronounced for firms operating in more competitive markets, being more financially constrained, and with more severe agency problems. Finally, we find increased accounting performance after the enforcement and the increase is positively ...


Property And Pecuniary Risk Exposures: An Investigation Into Smes’ Shutdown And Mitigation Methods In Nigeria, Joshua Solomon Adeyele, Olubunmi Florence Osemene, Idowu Emmanuel Olubodun Jul 2017

Property And Pecuniary Risk Exposures: An Investigation Into Smes’ Shutdown And Mitigation Methods In Nigeria, Joshua Solomon Adeyele, Olubunmi Florence Osemene, Idowu Emmanuel Olubodun

The Journal of Entrepreneurial Finance

Business Interruption (BI) insurance is not popular among the operators/owners of Small and Medium Enterprises (SMEs) in Nigeria. This study is an attempt to investigate causes of SMEs’ failure and to assist the owners on how to use BI to protect both the physical assets as well as future profits of their businesses. Hence, 389 SMEs were purposively selected from four major cities in Niger Delta Region (NDR) in Nigeria for this purpose. The statistical tools used for analysis were Phi and Cramer’s V. The extent of SMEs losses through means of sourcing for materials and strategy employed ...


Investor Valuations Of Japan's Adoption Of A Territorial Tax Regime: Quantifying The Direct And Competitive Effects Of International Tax Reform, Sebastien J. Bradley, Estelle Dauchy, Makoto Hasegawa Jul 2017

Investor Valuations Of Japan's Adoption Of A Territorial Tax Regime: Quantifying The Direct And Competitive Effects Of International Tax Reform, Sebastien J. Bradley, Estelle Dauchy, Makoto Hasegawa

Sebastien J Bradley

Despite an extensive literature on the normative implications of different international tax regimes and an empirical literature addressing individual specific predictions, there exists little evidence encompassing the broad range of effects of taxing corporations' foreign-source income on a worldwide or territorial basis. This paper takes a more comprehensive quantitative approach by examining stock market reactions surrounding four events over the course of which Japan's 2009 adoption of a dividend exemption system was developed into proposed law. Using an event study methodology which leverages individual firm characteristics and accounts for contemporaneous financial market developments, we find that Japanese firms with ...


Paws-Abilities, Taylor Davis, Madelyn Day, Kendall Dulaney, Jordanne Howard, Cierra Monroe, Jordan Tapp Jul 2017

Paws-Abilities, Taylor Davis, Madelyn Day, Kendall Dulaney, Jordanne Howard, Cierra Monroe, Jordan Tapp

GSP at Murray State University

PAWS-abilities is our non-profit business idea. Our goal for PAWS-abilities is to provide a safe environment for local stray dogs and rehabilitate them to become service or therapy dogs in the future. The trainers will be local inmates who have passed a strict screening process to ensure the safety of all who are involved. The inmates will be supervised by licensed, professional dog trainers who specialize in service and therapy training. We plan to partner with several local organizations, businesses, and veterinarians to place the service dogs with their new families and to promote the health of the dogs at ...


Technical Training And Readiness University For The Disabled, Wyatt Wells, Robby Draper, Claire Kleum, Zach Farrell, Dahra Lambert, Vishaal Balamurugan Jul 2017

Technical Training And Readiness University For The Disabled, Wyatt Wells, Robby Draper, Claire Kleum, Zach Farrell, Dahra Lambert, Vishaal Balamurugan

GSP at Murray State University

Technical Training and Readiness University (TTRUD) is a school for the disabled that would equip them with the 21st century skills needed for them to excel in the workforce. Skills include those such as technical skills, how to handle social encounters in the workplace, and basic training to be prepared to function for the job field they want to enter. To qualify, the applicant must be on disability, and would go through a thorough application process. TTRUD would be a non-profit organization and would rely mostly on donations, grants, and other government funding. We also plan to collaborate with any ...


Do High Ceo Pay Ratios Destroy Firm Value?, Qiang Cheng, Tharindra Ranasinghe, Sha Zhao Jul 2017

Do High Ceo Pay Ratios Destroy Firm Value?, Qiang Cheng, Tharindra Ranasinghe, Sha Zhao

Research Collection School Of Accountancy

There is growing public concern over the rapid growth in CEO pay relative to average worker pay (CEO pay ratio). Critics contend that high CEO pay ratios could destroy firm value by damaging employee morale and/or signal CEO rent extraction. In this paper, we use a proprietary dataset to examine the relationship between CEO pay ratio and firm value/performance. Contrary to critics’ arguments, we find that industry-adjusted CEO pay ratios are positively associated with both firm value and performance. We also find that high CEO pay ratios are associated with higher quality acquisitions and stronger CEO turnover-performance sensitivity ...


Interpreting Financial Results, Bridget Lyons, Rupendra Paliwal, Danny A. Pannese Jun 2017

Interpreting Financial Results, Bridget Lyons, Rupendra Paliwal, Danny A. Pannese

Danny Pannese

The article discusses three accounting changes issued by the Financial Accounting Standards Board (FSAB). The Statement of Financial Accounting Standards (SFAS) No. 158 "Employers' Accounting for Defined Benefit Pension and Other Retirement Plans" and the SFAS No. 160 "Noncontrolling Interests in Consolidated Financial Statements" are mentioned. Financial Interpretation 48 "Accounting for Uncertainty in Income Taxes, an Interpretation of FSAB Statement No. 109" is mentioned.

The takeaway? Financial analysts, investors, and creditors need to carefully interpret ratios and measures, including debt to equity, liabilities to equity, and return on equity. Financial ratios used in loan covenants should be clearly designed and ...


Shu To Host Cpa Tax School Sessions At Stamford Graduate Center In August, Danny A. Pannese Jun 2017

Shu To Host Cpa Tax School Sessions At Stamford Graduate Center In August, Danny A. Pannese

Danny Pannese

The American Institute of CPAs (AICPA), the world’s largest association representing the accounting profession, will conduct its 2017-18 “Tax School: Tax Staff Essentials” at Sacred Heart University’s Stamford campus in August.


Three Studies Of Stakeholder Influence In The Formation And Management Of Tax Policies, Jason Chen Jun 2017

Three Studies Of Stakeholder Influence In The Formation And Management Of Tax Policies, Jason Chen

Jason Shih-Hao Chen

This dissertation consists of three separate but interrelated studies examining the formation and management of tax policies. The first study uses stakeholder theory (ST) to investigate the strategic management practices of the Transport for London (TfL) during discrete stages in the adoption, implementation, and amendments of the tax policy reform known as the London Congestion Charge (LCC). Results indicate that TfL has utilized power, legitimacy, and urgency as its main policy management tactics with a significant emphasis on legitimatizing the LCC and its subsequent policy amendments. The second study draws on social exchange theory (SET) to reexamine the relationship between ...


Do Tax Directors Face Consequences From Tax Avoidance?, Liora Y. Schulman Jun 2017

Do Tax Directors Face Consequences From Tax Avoidance?, Liora Y. Schulman

All Graduate Works by Year: Dissertations, Theses, and Capstone Projects

I examine the association between tax avoidance and tax director turnover. Specifically, I hand collect the names of tax directors and explore whether tax directors face consequences from making tax avoidance decisions. This unique dataset allows me to identify the tax director, who is directly responsible for taxes, which are one of the most significant accounts, and who prior literature has largely ignored due to a lack of availability of data. I find evidence that the tax director is more likely to face consequences, as measured by turnover, when their firm’s effective tax rate is above their industry median ...


Cpa Exam Review May 2017

Cpa Exam Review

The Contemporary Tax Journal

No abstract provided.


The Contemporary Tax Journal's Interview Of Mr. Gary Sprague, Xuan Hong May 2017

The Contemporary Tax Journal's Interview Of Mr. Gary Sprague, Xuan Hong

The Contemporary Tax Journal

No abstract provided.


Illegal Insider Trading, Christian Presto May 2017

Illegal Insider Trading, Christian Presto

Economic Crime Forensics Capstones

According to the U.S. Securities and Exchange Commission illegal insider trading is defined as "buying or selling a security, in breach of a fiduciary duty or other relationship of trust and confidence, while in possession of material, nonpublic information about the security. Insider trading violations may also include "tipping" such information, securities trading by the person "tipped," and securities trading by those who misappropriate such information." (US Securities and Exchange Commission, 2013). As time progresses individuals and companies are in need of the most current information in order to execute trading strategies. Some individuals and organizations are willing to ...


Hawala: How Extralegal Compliance Helps Bank The Unbanked, Morgan Henry May 2017

Hawala: How Extralegal Compliance Helps Bank The Unbanked, Morgan Henry

Economic Crime Forensics Capstones

Informal value transfer systems (IVTS') predate not only traditional banking systems, but the entire Western European civilization as well. Used as a reliable method to transfer value from one geographic region to another through a close-knit network of trusted individuals, IVTS' serve as an invaluable facilitator for the movement of billions of dollars across international borders without ever leaving a paper trail. The term “hawala”, which is Arabic for “transfer” or “trust”, is an IVTS that serves as a parallel banking system for those wishing to send value (often in the form of currency) overseas. Hawala has historically thrived as ...


An Accounting Student’S Place In The Job Market, Danya Marhamo May 2017

An Accounting Student’S Place In The Job Market, Danya Marhamo

Honors Program Theses and Projects

No abstract provided.