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- Accounting ethics education (2)
- Collaboration between the academics and practitioners (2)
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Articles 1 - 7 of 7
Full-Text Articles in Accounting
Text Analytics Approach To Examining Corporate Social Responsibility, Nurul Asyikeen Binte Azhar, Gary Pan, Poh Sun Seow, Andrew Koh, Wan Ying Tay
Text Analytics Approach To Examining Corporate Social Responsibility, Nurul Asyikeen Binte Azhar, Gary Pan, Poh Sun Seow, Andrew Koh, Wan Ying Tay
Research Collection School Of Computing and Information Systems
This research article explores a text analyticsapproach to assess the prominence of corporate social responsibility in 554Singapore-listed firms through a content analysis of the news. Instead ofrelying on publications by the firms, third-party news coverage is used toreduce potential biases due to over-reporting. A dataset of news articles onthe included firms published during fiscal years 2015 and 2016 is crawled, andthe articles’ content is parsed to search for information related to corporatesocial responsibility. Graph theory is subsequently used to create acollaborative network of listed firms’ corporate social responsibilityactivities. The results highlight a more automated and scalable means ofassessing the prominence …
Customer Level Predictive Modeling For Accounts Receivable To Reduce Intervention Actions, Michelle L. F. Cheong, Wen Shi
Customer Level Predictive Modeling For Accounts Receivable To Reduce Intervention Actions, Michelle L. F. Cheong, Wen Shi
Research Collection School Of Computing and Information Systems
One of the main costs associated with Accounts receivable (AR) collection is related to the intervention actions taken to remind customers to pay their outstanding invoices. Apart from the cost, intervention actions may lead to poor customer satisfaction, which is undesirable in a competitive industry. In this paper, we studied the payment behavior of invoices for customers of a logistics company, and used predictive modeling to predict if a customer will pay the outstanding invoices with high probability, in an attempt to reduce intervention actions taken, thus reducing cost and improving customer relationship. We defined a pureness measure to classify …
Does Director Interlock Impact The Diffusion Of Accounting Method Choice?, Jie Han, Nan Hu, Ling Liu, Gaoliang Tian
Does Director Interlock Impact The Diffusion Of Accounting Method Choice?, Jie Han, Nan Hu, Ling Liu, Gaoliang Tian
Research Collection School Of Computing and Information Systems
This paper examines the influence of director interlock on firms' discrete accounting method choices from the perspective of behavior diffusion. We argue that firm managers will imitate their interlocked-partner firm's accounting method choices when choosing their own accounting methods. We find that when there is an interlock relationship between two firms, their accounting method choices, including inventory and depreciation methods, are similar to each other, indicating that accounting method choices can diffuse across firms through director interlock. In addition, such similarity is greater the longer the interlock relationship between the two firms is and as uncertainty increases. Further, the interlock …
The Impact Of Ineffective Internal Control On The Value Relevance Of Accounting Information, Nan Hu, Baolei Qi, Gaoliang Tian, Lee Yao, Zhen Zeng
The Impact Of Ineffective Internal Control On The Value Relevance Of Accounting Information, Nan Hu, Baolei Qi, Gaoliang Tian, Lee Yao, Zhen Zeng
Research Collection School Of Computing and Information Systems
This paper investigates the value relevance of accounting information in the presence of ineffective internal control (IIC). Based on Ohlson's valuation model, this paper first documents that IIC can directly affect a firm's market value after control cost of capital, corporate governance, and other, value-relevant variables. Second, this paper finds that the value relevance of earnings and book value in determining a firm's market value are significantly reduced. Collectively, the results of this paper indicate that the effectiveness of internal controls can directly affect a firm's market value and the value relevance of accounting information.
Improving Ethics Education In Accounting: Lessons From Medicine And Law, Chunhui Liu, Lee J. Yao, Nan Hu
Improving Ethics Education In Accounting: Lessons From Medicine And Law, Chunhui Liu, Lee J. Yao, Nan Hu
Research Collection School Of Computing and Information Systems
The purpose of this paper is to offer accounting educators additional perspectives for ethics education by considering teaching approaches from medicine and law. It takes the form of literature review and argument. The paper finds that ethics education in accounting shows deficiencies in terms of code-bound content, less systematic formal training, less informal hands-on training, and less usage of partnering in comparison to ethics education in medicine and law, thereby producing students with higher moral cognitive capabilities. Based on these findings, the authors provide some recommendations for improvement.
Improving Ethics Education In Accounting: Lessons From Medicine And Law, Chunhui Liu, Lee J. Yao, Nan Hu
Improving Ethics Education In Accounting: Lessons From Medicine And Law, Chunhui Liu, Lee J. Yao, Nan Hu
Research Collection School Of Computing and Information Systems
The purpose of this paper is to offer accounting educators additional perspectives for ethics education by considering teaching approaches from medicine and law. It takes the form of literature review and argument. The paper finds that ethics education in accounting shows deficiencies in terms of code-bound content, less systematic formal training, less informal hands-on training, and less usage of partnering in comparison to ethics education in medicine and law, thereby producing students with higher moral cognitive capabilities. Based on these findings, the authors provide some recommendations for improvement.
The Impact Of Ifrs On Accounting Quality In A Regulated Market: An Empirical Study Of China, Chunhui Liu, Lee J. Yao, Nan Hu, Ling Liu
The Impact Of Ifrs On Accounting Quality In A Regulated Market: An Empirical Study Of China, Chunhui Liu, Lee J. Yao, Nan Hu, Ling Liu
Research Collection School Of Computing and Information Systems
As more countries consider the adoption of International Financial Reporting Standards (IFRS) that are based on practices prevalent in the English-speaking countries with free markets, it’s increasingly important to understand the impact of IFRS on countries of different institutional, economic, and political environments. This article reports a study that examines the impact of IFRS on accounting quality in a regulated market, China, where new substantially IFRS-convergent accounting standards became mandatory for listed firms in 2007. Accounting quality is examined for the period 2005 to 2008 with only firms mandated to follow the new standards. The empirical results generally indicate that …