Accounting Commons^™

Smu-X: An Innovative Approach To Preparing Students With Skills For The Future, Gary Pan, Gan Hup Tan

Research Collection School Of Accountancy

The SMU-X Initiative is a paradigm shit which focuses on learning as opposed to teaching as well as a mind-set shift to get the university to collaborate both internally and with our external stakeholders more. We strive to do this by introducing innovation curriculum based on an experiential approach that is interdisciplinary and hands-on. It gets the SMU community to collaborate and step out of their silos by encouraging group effort in solving complex issues.

Cross-Country Evidence On The Preliminary Effects Of Patent Box Regimes On Patent Activity And Ownership, Sebastien J. Bradley, Estelle Dauchy, Leslie Robinson

Sebastien J Bradley

This paper evaluates the initial impacts of patent box regimes in light of their primary stated objectives: stimulating domestic innovation and retaining mobile patent income to limit base erosion. Despite their lack of nexus requirements, we find that patent box regimes yield a 3 percent increase in new patent applications for every percentage point reduction in the tax rate on patent income. We find no significant impact of these regimes on deterring outward cross-border attribution of patent ownership, or on attracting ownership of foreign inventions. Increased patenting activity hence appears focused on inventions involving co-located (domestic) patent owners and inventors.

Singapore Accounting Professors Receive International Honour For Innovative Teaching, Singapore Management University

SMU Press Releases

Seow Poh Sun, Associate Professor of Accounting (Education) and Associate Dean (Teaching and Curriculum) and senior lecturer Wong Suay Peng of the School of Accountancy at Singapore Management University recently were honoured with the 2015 Innovation in Accounting Education Award from the American Accounting Association (AAA). The award, sponsored by the Ernst & Young Foundation, was given to Prof Seow and Ms Wong in recognition of their outstanding achievement in innovative teaching in the use of a mobile game app. Their work "Accounting Challenge: Mobile-Gaming App for Learning Accounting" is the first mobile-gaming app developed for teaching financial accounting. It …

Giving A Voice To The Powerless: Participatory Monitoring & Evaluation As A Tool For Inclusive Development Through Microfinance, Evan T. Burke

Capstone Collection

The greatest experts on the situation of the marginalized peoples of the world are the marginalized communities themselves. This paper explores how participatory monitoring & evaluation can be a powerful tool for giving voices to marginalized communities, ensuring that the voices of beneficiaries and local stakeholders are heard and inform sustainable project design. It analyzes a participatory monitoring and evaluation methodology implemented for women’s credit cooperatives in Gujarat, India by the Human Development & Research Centre, and examines lessons to be learned to design evaluations facilitating inclusive development.

Strategies for the monitoring and evaluation of microfinance have evolved along with …

Fair Value Hierarchy Measures: Post-Implementation Evidence On Ifrs 7, Pearl Tan

Research Collection School Of Accountancy

Using a balance sheet valuation model, this study examines if information on the fair value hierarchy of on-balance sheet financial assets and financial liabilities are incorporated in the market’s valuation of companies’ equities in Singapore. The results of the study show significant associations between as-reported Level 1 and Level 2 fair value measures of financial assets and market values. However, the results are not significant for Level 3 fair value measures of financial assets and each of the three levels of fair value measures of financial liabilities. The results also show that returns are more positively associated with as-reported gains …

Policy Options For Revenue Neutral Gst For Oil And Gas, Sacchidananda Mukherjee, R. Kavita Rao

Sacchidananda Mukherjee

1. The study suggests alternative design of GST where tax cascading goes down and prices fall and the Government revenue remains unchanged. 2. Substantial reduction in cascading of taxes is observed for a shift from baseline to alternative scenarios and tax system becomes cleaner. 3. Elimination of cascading of taxes will result in rising export competitiveness of Indian industries in the international markets. 4. In all alternative designs of GST, the prices across the sectors either remain unchanged or decline 5. Dismantling the administered pricing mechanism for petrol and diesel along with introduction of comprehensive GST for petroleum products benefits …

Ua80/4 Treasurer's Report, W Club

University Organizations

Treasurer's Report for the May 2015 meeting of the W Club Board of Directors.

Happiness & Accounting/Finance Careers, Jacob Shrode

Celebrating Scholarship & Creativity Day (2011-2017)

The research question I chose was "Do happiness levels vary among graduates with accounting majors who have chosen different career paths?" The method I used to get my data was a survey. Overall, the average happiness score from my survey was 4.72/6 (see table 4). The average happiness score in the U.S. is only 4.30. I did a t-test for this and got a p value of .00. With this, I can say that there is substantial evidence to suggest that people who graduate with accounting/finance majors tend to be significantly happier than the average U.S. person.

F-35 And Military Spending, Colin J. Charpentier

Celebrating Scholarship & Creativity Day (2011-2017)

How does the F-35 Lightning II multirole fighter compare to current military airplanes in terms of costs and capabilities? This is a comparison study based around the F-35 and five other planes. The F-35 is chosen because of its status as an ongoing project and due to its controversy as a plane. This study looks at all values. It is completely numeric based allowing for objective analysis. These planes chosen for study are the F-16 C/D, F/A-18 E/F, F-22A, AV-8B Harrier II, and A-10C. These planes are chosen because the F-35 is meant to replace them in the case of …

Popular Financial Reports: Tools For Transparency, Accountability And Citizen Engagement, Juita-Elena Yusuf, Meagan M. Jordan

School of Public Service Faculty Publications

Most governments issue annual financial reports; in the US, state and local governments issue the Comprehensive Annual Financial Report, or its equivalent. However, these reports have been found to be neither readily accessible nor particularly informative to non-financial experts such as the general public. In response, professional associations such as AGA, the Governmental Accounting Standards Board (GASB), and the Government Financial Officers Association, have promoted the use of different types of popular financial reports as an alternative reporting mechanism. According to GASB, financial reporting plays a critical role as a tool for public accountability in a democratic society. Yet, various …

Audit Committees And Financial Reporting Quality In Singapore, Kwong Sin Leong, Jiwei Wang, Themin Suwardy, Yuanto Kusnadi

Research Collection School Of Accountancy

No abstract provided.

Smu Names Next Dean For School Of Accountancy: Professor Cheng Qiang Appointed To Head Soa, Singapore Management University

SMU Press Releases

The Singapore Management University (SMU) has announced today that SMU Professor of Accounting Cheng Qiang has been selected as the next dean of the SMU School of Accountancy (SoA). Prof Cheng who is currently the Associate Dean for Research, will assume the role from July 1, 2015. Prof Cheng, 42, will be the youngest dean in the university’s history. After an extensive global search that included open meetings with SMU Deans, SoA faculty, staff and Advisory Board members, SMU Provost and Deputy President (Academic Affairs) Professor Rajendra K Srivastava is pleased to recommend Prof Cheng as the new dean of …

Ua80/4 Treasurer's Report, W Club

University Organizations

Treasurer's Report for the April 2015 meeting of the W Club Board of Directors.

Income Smoothing Due To Unemployment Concerns, Jeffrey Ng, Tharindra Ranasinghe, Guifeng Shi, I-Hwa Yang

Research Collection School Of Accountancy

Economic theory predicts that top executives and lower-level employees have incentives to smooth income due to compensating wage differential costs and fear of job loss, respectively. Following Agrawal and Matsa (JFE, 2013) who rely on exogenous variations in unemployment insurance benefits to examine how unemployment concerns affect corporate leverage, we examine the link between such benefits and income smoothing. We find that when unemployment insurance benefits are higher and concerns about unemployment are hence lower, there is less income smoothing. This relation is stronger when employees face higher unemployment risk and weaker when the firms’ information and internal control environments …

Isca Pre-Budget Roundtable 2015: Pace Of Restructuring, Sze Yee Chan, Clarence Goh, Perrine Oh

Research Collection School Of Accountancy

Held for the sixth consecutive year on 13 January 2015, the ISCA Pre-Budget Roundtable 2015 served as an invaluable platform for gathering the views and insights of business leaders on both Budget 2014 and the upcoming Budget 2015. As Singapore celebrates SG50 this year, it is an opportune time not only to reflect upon our past achievements but also to look forward to the future with confidence.

Graduate Bulletin, 2015-2016, Minnesota State University Moorhead

Graduate Bulletins (Catalogs)

No abstract provided.

Malaysian Tax System And Individual Tax Knowledge, Noraza Mat Udin

NORAZA MAT UDIN

No abstract provided.

2015 Oklahoma Research Day Full Program, Northeastern State University

Oklahoma Research Day Abstracts

This document contains all abstracts from the 2015 Oklahoma Research Day held at Northeastern State University.

Impact Of Board Characteristics And Audit Committee On Financial Performance: A Study Of Manufacturing Sector Of Pakistan, Arfan Ali, Saad Bin Nasir

Business Review

The research will examine the role of corporate governance (CG) practices on firm’s financial performance. Population of this research will be manufacture sector of Pakistan. For the purposes of measurement of impact of corporate governance practices such as board size, board independence, CEO/chairman duality and audit committee will take as independent variables and for the measurement of firm’s performance return on assets and return on equity will take as dependent variables. Panel data regression model will used to estimate the impact of CG on firm performance.

Friends In High Places: Measuring The Effects Of Compensation Committee Characteristics On Ceo Pay Packages In 2013, Danielle M. Knott

CMC Senior Theses

In the past decade, public scrutiny surrounding rising levels of executive compensation has led to more stringent independence requirements for compensation committees. However, there is little research studying the effects of compensation committees on executive pay from the time these new requirements were implemented. My paper studies the effects of compensation committee chair personal ties to the CEO, economic interests, and group committee characteristics on both the level and structure of CEO compensation. My findings suggest that certain committee chair personal ties to the CEO are associated with both a higher level of CEO compensation and a higher percentage of …

Continuing Professional Development In The Accounting Profession: Practices And Perceptions From The Asia Pacific Region, Paul De Lange, Beverley Jackling, Themin Suwardy

Research Collection School Of Accountancy

Drawing on research in the sociology of professions as a reference point, this study examines the practices and perceptions of professional accountants towards the requirements of IES7 on continuing professional development (CPD). Responses from 1310 accountants in the Asia Pacific region suggest while increasing globalisation has led to more unified standards of professionalism, the perceptions of these standards are not uniform across the region. While there is some consensus that the ongoing development of accounting as part of globalisation, significant differences were identified in perceptions towards CPD offerings between professional accountants in developed economies, compared with emerging economies. Differences in …

General Strain Theory As A Predictor Of Occupational Fraud, Timothy Bergsma

Walden Dissertations and Doctoral Studies

The world economy loses an estimated $3.5 trillion annually due to fraud. A weakened economy leads to additional hardships for individuals, families, and organizations. General strain theory (GST) posits that certain strains lead to negative emotional responses, and the result is delinquent behavior. The purpose of this research was to analyze the relationship between strain and occupational fraud through the theoretical framework of GST. The research questions addressed (a) occupational frauds as measured by strain levels of perpetrators, (b) the relationship between strain scores and the different occupational fraud types, and (c) the significance of the relationship between fraud motivation …

Financial Statement Disclosure Of Carbon Footprint Costs In The Airline Industry, Carol Anne Tuck-Riggs

Walden Dissertations and Doctoral Studies

Unaccountable corporate polluters profit short term at the expense of global economic sustainability. The purpose of the study was to determine if carbon dioxide (CO2) penalties on the airline emissions would result in financial statement disclosure and emission mitigation. Contributing to environmental accounting, the study was based in corporate social responsibility with a conceptual framework based on economically-centered CO2 studies. A random sample of 69 global airlines, taken from the International Air Transport Association (IATA) and the International Civil Aviation Organization (ICAO) memberships, was stratified between EU bound and non-EU bound airlines. The research questions explored (a) the frequency mean …

Asset Price Bubbles With Specific Focus On Stock Prices In Pakistan, Nawaz Ahmad, Rizwan Raheem Ahmed, Yaseen Ahmed Meenai

Business Review

This research paper is an attempt to investigate Asset Price Bubbles (APB) with reference to Pakistan stock market. The analysis of time series graph shows a linear trend between Consumer Price Index (CPI) and Money Supply Index (M2I) whereas a nonlinear trend with stock prices. Moreover, the graph also shows an unequal spread with the stock prices, which indicate Heteroskedasticity. Then, descriptive statistics test shows high Standard Deviations for stock prices compared with CPI and M2I, which indicate a higher volatility in stock prices. Finally, the hypothesis test for equality of variance concluded the presence of Asset Price Bubbles by …

Player Compensation And Team Performance: Salary Cap Allocation Strategies Across The Nfl, Max Winsberg

CMC Senior Theses

The National Football League’s salary cap constrains the available resources each franchise is allotted to spend on player personnel. I examine the effects of executive management’s compensation allocation strategies on team performance from 2006 to 2013. The findings suggest that spending more than the league-average on offensive lineman hurts overall team performance. Spending above the league average on both the offensive line and quarterback positions negatively affects offensive performance as well. This supports previous research stating that taking a superstar-approach to cap distribution negatively affects team performance. Furthermore, I find evidence of increased compensation inequality among players under the Collective …

Ua3/2/1 President's Office-Garrett Correspondence/Subject File, Wku Archives

WKU Archives Collection Inventories

General correspondence and subject files regarding Western Kentucky University.