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Full-Text Articles in Accounting

Securing Charitable Contribution Deductions, Paul G. Schloemer Jan 2018

Securing Charitable Contribution Deductions, Paul G. Schloemer

Paul Schloemer, Ph.D.

Issues regarding charitable contributions have been a frequent source of contention between the IRS and taxpayers - the charitable contribution deduction was identified as one of the most litigated issues in the National Taxpayer Advocate’s latest report to Congress.1 Thus, a review of the key issues taxpayers encounter in claiming this deduction is warranted.


Administration Accountability, Fiscal Year 2018, University Of North Texas Health Science Center At Fort Worth Jan 2018

Administration Accountability, Fiscal Year 2018, University Of North Texas Health Science Center At Fort Worth

Office of Finance

No abstract provided.


University Of North Texas Health Science Center Texas Government Code, 2018 Section 659.026 Report, University Of North Texas Health Science Center At Fort Worth Jan 2018

University Of North Texas Health Science Center Texas Government Code, 2018 Section 659.026 Report, University Of North Texas Health Science Center At Fort Worth

Office of Finance

No abstract provided.


Heboh Truk Angkut Truk Ngetrail Di Tanjakan, Frieska Arissandra Putri Dec 2017

Heboh Truk Angkut Truk Ngetrail Di Tanjakan, Frieska Arissandra Putri

Frieska Arissandra Putri

INIKEEPO- Berbeda dengan mobil, mengendarai sebuah truk bukan perkara yang mudah. Apalagi saat kendaraan tersebut membawa muatan dengan beban melebihi anjuran dan spesifikasinya. Domino757
Seperti yang terlihat dalam video viral yang diunggah ke media sosial Instagram ini. Video dari akun @polantasindonesia tersebut memperlihatkan truk yang kesulitan menanjak akibat menggendong truk tangki di bak belakangnya. agen poker terpercaya


"Kebayang kan kalau kendaraan yang kamu naikin tiba-tiba ngamuk  berubah jadi Optimus Prime? Makanya guys, jangan paksakan truk kamu untuk membawa beban yang terlalu berat, kan kasihan dianya, kamu enggak mikirin sih perasaan dia.., kamu jahat sayang," demikian tertulis dalam akun tersebut. agen ...


Shoe Dog, Tanner Hafen 7058931 Dec 2017

Shoe Dog, Tanner Hafen 7058931

Marriott Student Review

A book review of Shoe Dog, by Phil Knight.


Nail It Then Scale It Book Review, Jacob Thorpe Dec 2017

Nail It Then Scale It Book Review, Jacob Thorpe

Marriott Student Review

Nail It Then Scale It highlights how entrepreneurs can deliberately work to create a successful and scalable business.


Forging The Link: Hispanic Community's Impact On U.S. Businesses, Hope Steele Dec 2017

Forging The Link: Hispanic Community's Impact On U.S. Businesses, Hope Steele

Marriott Student Review

American businesses should forge a positive link with the Hispanic community.


Unsung Hero Of The Tanner--Alvan Williamson, Elisabeth J. Andersen Dec 2017

Unsung Hero Of The Tanner--Alvan Williamson, Elisabeth J. Andersen

Marriott Student Review

Alvan Williamson is an unsung hero of the Tanner Building. This article will help you to get to know him better as an all-around amazing person as well.


Industry Spotlight: Aerospace & Defense, Spencer Evans Dec 2017

Industry Spotlight: Aerospace & Defense, Spencer Evans

Marriott Student Review

The A&D industry is an exciting and challenging industry that is opening up to both recent college graduates and experienced professionals alike. The work is challenging, and at times slow-moving, and extremely fulfilling.


The Art Of The Commander, The Art Of The Servant, William R. Adams Dec 2017

The Art Of The Commander, The Art Of The Servant, William R. Adams

Marriott Student Review

Being a business major at BYU takes up enough study time. Why would a student want to do a rigorous minor, too? William Adams describes his journey as a business strategy major and editing minor and relates how the two fields together have helped him gain a better understanding of business strategy and leadership.


Pre-Management? How To Best Prepare: A Brief Overview For Potential Accounting, Finance, And Information Systems Students, Ammon Kou Dec 2017

Pre-Management? How To Best Prepare: A Brief Overview For Potential Accounting, Finance, And Information Systems Students, Ammon Kou

Marriott Student Review

Many pre-management students are curious about the accounting, finance, and information systems majors offered at BYU. This article features an overview of each major and how best to prepare for those majors’ programs.


Buzzwords Dec 2017

Buzzwords

Marriott Student Review

Learn how to use the following buzzwords correctly:

  • Kill chain
  • Storytelling
  • ROR
  • Moat
  • Push Tolerance


Unexpected Connections: Full Issue Of Volume 1, Issue 3, Marianna E. Richardson Dec 2017

Unexpected Connections: Full Issue Of Volume 1, Issue 3, Marianna E. Richardson

Marriott Student Review

Unexpected Connections is the Fall 2017 Issue of Marriott Student Review.


Comparison Of Accounting Electives To Real-World Counterparts, Emily Guisinger Dec 2017

Comparison Of Accounting Electives To Real-World Counterparts, Emily Guisinger

Honors Projects and Posters

Iowa State University Accounting students have a variety of accounting elective courses from which to choose to satisfy elective requirements. While a variety of factors influence which accounting electives students choose, there is little definitive guidance available to current students looking to select accounting electives based on career aspirations. This study assesses the usefulness of Iowa State University’s accounting electives in common post-graduate career paths so students can make better-informed academic decisions. 166 Iowa State accounting graduates participated in a survey asking them to confidentially share post-graduate career details and evaluate aspects of Iowa State’s accounting elective courses ...


Is It Time For New Accounting Of R&D Costs?, Anne M. Clem, Cynthia G. Jeffrey Dec 2017

Is It Time For New Accounting Of R&D Costs?, Anne M. Clem, Cynthia G. Jeffrey

Cynthia Jeffrey

The mismatch between today's "high-tech economy" and the double-entry accounting system has raised serious questions about the quality of earnings. The Securities and Exchange Commission (SEC) has targeted overly aggressive earnings management, focusing on acquired in-process research and development (IPR&D). Some people are concerned that the SEC crackdown on IPR&D valuations has the potential to slow the pace of mergers and acquisitions significantly, hamper the formation of new companies, and decrease the value of a company's stock. Financial managers on either side of the debate will need a clear understanding of the issues when evaluating potential ...


Continuing Professional Education For Licensed Accountants In Tennessee, Brian J. Lucas Dec 2017

Continuing Professional Education For Licensed Accountants In Tennessee, Brian J. Lucas

Electronic Theses and Dissertations

Accounting is a professional occupation that is continually evolving and requires a dedication to continuing education to meet the legal demands of new regulations and to maintain professional competency. Continuing Professional Education (CPE) is required by state boards for certified public accountants (CPA) to meet these requirements and to maintain professional competence. CPAs are responsible for complying with all applicable CPE requirements, rules, and regulations of state boards of accountancy, as well as those of other professional organizations.

The purpose of this study was to determine the opinions of CPAs about the current requirements for CPE and to determine their ...


The Equity-Financing Channel, The Catering Channel, And Corporate Investment: International Evidence, Yuanto Kusnadi, John K. C. Wei Dec 2017

The Equity-Financing Channel, The Catering Channel, And Corporate Investment: International Evidence, Yuanto Kusnadi, John K. C. Wei

Research Collection School Of Accountancy

We examine how stock market mispricing affects corporate investment in an internationalsetting. We find that investment is more sensitive to stock prices for equity-dependent firms thanfor non-equity-dependent firms in our international sample. Investment is also more sensitive tostock prices for firms located in countries with more developed capital markets (i.e., lower costsof raising capital), higher share turnover (i.e., shorter shareholder horizons), and higher R&Dintensity (i.e., more opaque assets). More importantly, the positive relation between equitydependence and the sensitivity of investment to stock prices is more pronounced for firmslocated in these same countries. These findings are consistent ...


Revenue Accrual Quality As An Indicator Of Financial Statement Fraud, Meredith Potts Jackson Dec 2017

Revenue Accrual Quality As An Indicator Of Financial Statement Fraud, Meredith Potts Jackson

Doctoral Dissertations and Projects

This study was conducted to address the need for additional financial statement fraud detection techniques. Accruals were chosen as the focus of this study due to the high likelihood of financial statement manipulation using accruals. Using the Dechow/Dichev accrual quality model, this study tested whether or not accrual quality can be used as an indicator of financial statement fraud. The study concluded that the Dechow/Dichev model found non-fraudulent financial statements to have higher quality accruals than fraudulent financial statements. In addition, accrual quality of non-fraudulent financial statements was found to be significantly different from the accrual quality of ...


Securing Charitable Contribution Deductions, Paul G. Schloemer Dec 2017

Securing Charitable Contribution Deductions, Paul G. Schloemer

Business Administration Faculty Publications

Issues regarding charitable contributions have been a frequent source of contention between the IRS and taxpayers - the charitable contribution deduction was identified as one of the most litigated issues in the National Taxpayer Advocate’s latest report to Congress.1 Thus, a review of the key issues taxpayers encounter in claiming this deduction is warranted.


Introduction To Animal Therapy And Its Related Tax Benefits, Claudia L. Kelley, Christopher K. Eller Nov 2017

Introduction To Animal Therapy And Its Related Tax Benefits, Claudia L. Kelley, Christopher K. Eller

Journal of Counseling and Psychology

How are animals being used to improve the emotional and physical health of individuals? What are the tax implications associated with service and therapy animals? We examine these questions by providing an introduction to the subject of Animal Assisted Therapy, including how therapists and counselors are routinely using therapy animals in both individual and group treatment settings. Additionally, we discuss the potential tax savings that may be available to counselors and their clients who are using service and therapy animals. We also offer recommendations and guidance for counselors who wish to incorporate animal therapy into their treatment options.


Faculty Focus: Mark Frigo Named Ezerski Chair Nov 2017

Faculty Focus: Mark Frigo Named Ezerski Chair

Business Exchange

Accountancy Professor Mark L. Frigo has been named Ezerski Endowed Chair in the School of Accountancy and Management Information Systems, which recognizes accountancy faculty excellence. Prior to joining DePaul, Frigo led a successful career in corporate financial analysis and management consulting at KMPG, among other accomplishments.


Cloud‐Based Text Analytics Harvesting, Cleaning And Analyzing Corporate Earnings Conference Calls, Michael Chuancai Zhang, Vikram Gazula, Dan Stone, Hong Xie Oct 2017

Cloud‐Based Text Analytics Harvesting, Cleaning And Analyzing Corporate Earnings Conference Calls, Michael Chuancai Zhang, Vikram Gazula, Dan Stone, Hong Xie

Commonwealth Computational Summit

No abstract provided.


Cloud-Based Text Analytics: Harvesting, Cleaning And Analyzing Corporate Earnings Conference Calls, Michael Chuancai Zhang, Vikram Gazula, Dan Stone, Hong Xie Oct 2017

Cloud-Based Text Analytics: Harvesting, Cleaning And Analyzing Corporate Earnings Conference Calls, Michael Chuancai Zhang, Vikram Gazula, Dan Stone, Hong Xie

Commonwealth Computational Summit

Does management language cohesion in earnings conference calls matter to the capital market? As a part of the research on the above question, and taking advantage of the modern IT technologies, this project:

  • harvested 115,882 earnings conference call transcripts from SeekingAlpha.com
  • parsed and structured 89,988 transcripts using regular expressions in Stata
  • analyzed 179,976 text files using Amazon Elastic Compute Cloud (Amazon EC2), which
  • saved almost 2 years (675 days) of the project time
As this project is related to big data, text analytics, and big computing, it may be a good case to show how we ...


More Accounting Changes: Financial Reporting Through The Age Of Crisis And Globalization, Robert Bloom Oct 2017

More Accounting Changes: Financial Reporting Through The Age Of Crisis And Globalization, Robert Bloom

Robert Bloom

No abstract provided.


What Does It Take To Become A Partner At An Accountancy Firm?, Qiang Cheng, Yang Hoong Pang, Gary Pan, Poh-Sun Seow, Kwong Sin Leong Oct 2017

What Does It Take To Become A Partner At An Accountancy Firm?, Qiang Cheng, Yang Hoong Pang, Gary Pan, Poh-Sun Seow, Kwong Sin Leong

Perspectives@SMU

Having ‘hard’ skills are important but one cannot do without the soft skills that will advance your career


What Does It Take To Become A Partner At An Accountancy Firm?, Qiang Cheng, Yang Hoong Pang, Gary Pan, Poh Sun Seow, Kwong Sin Leong Oct 2017

What Does It Take To Become A Partner At An Accountancy Firm?, Qiang Cheng, Yang Hoong Pang, Gary Pan, Poh Sun Seow, Kwong Sin Leong

Research Collection School Of Accountancy

Having ‘hard’ skills are important but one cannot do without the soft skills that will advance your career.


Automation And The Accounting Profession, Clarence Goh, Poh Sun Seow, Gary Pan Oct 2017

Automation And The Accounting Profession, Clarence Goh, Poh Sun Seow, Gary Pan

Research Collection School Of Accountancy

Automation poses a threat to many of the tasks that are performed by accountants today. Certainly, many emerging technologies have already begun to perform tasks that have traditionally been performed by accountants. For example, advancements in cloud-based accounting software now make it much easier for small businesses to easily and accurately enter and edit financial information on their own without the input of accountants. Looking further into the horizon, newer technologies can now turn hard-copy receipts into a machine-readable format, encrypt them,and allocate them to an account without any input from a human. Such developments will continue to reduce ...


The Impact Of Insider Trading On Market Liquidity In The Nasdaq Market, Walayet A. Khan, H. Kent Baker, Mukesh Chaudhry, Suneel K. Maheshwari Sep 2017

The Impact Of Insider Trading On Market Liquidity In The Nasdaq Market, Walayet A. Khan, H. Kent Baker, Mukesh Chaudhry, Suneel K. Maheshwari

Suneel K. Maheshwari

This study examines the relationship between insider trading and market liquidity (spread and depth) of NASDAQ-100 stocks. Tests on an intraday sample of sell trades show no evidence of cross-sectional association between the width of the spread and insider trading, but detect some widening of the spread after the fact. Overall, our results provide mixed evidence on the ability of NASDAQ dealers to unravel informed order flow and adjust spreads accordingly. Their short-term behavior suggests an inability to detect insider trading and widen spreads, but their behavior over time suggests that dealers may attempt to recover what they apparently lose ...


Return Predictability And The Real Option Value Of Segments, Pingui Rao, Heng Yue, Xin Zhou Sep 2017

Return Predictability And The Real Option Value Of Segments, Pingui Rao, Heng Yue, Xin Zhou

Research Collection School Of Accountancy

Theory suggests that firm value should include the value of real options; that is, firms have the option to expand more profitable businesses and liquidate less profitable businesses. In a diversified firm, each segment has its own real options. Applying real options theory to a diversified firm at the firm level neglects the value of segment-level options. If investors overlook segment-level options, mispricing will occur. Using data from 1981 to 2013, we find that a hedge portfolio buying diversified firms in the highest decile of the estimated real option value of segments (RVS) and selling those in the lowest RVS ...


Measuring Environmental Performance For Oil And Gas Development, John A. Pendley Sep 2017

Measuring Environmental Performance For Oil And Gas Development, John A. Pendley

Accounting Faculty Publications

This study documents environmental performance for firms that extract oil and gas using hydraulic fracturing (fracking) technologies. Environmental performance is measured using public regulatory data for unconventional oil and gas development in the State of Pennsylvania. Using the performance measure, I show considerable variation in environmental performance for companies in the study. Of particular interest is that ‘independent’ oil and gas companies – smaller companies that specialize in exploration and production – performed better on average than the ‘majors’ – the large, international oil companies. The data and methods presented in the study should prove useful to researchers and stakeholders who find the ...