Are Accounting Gurus In Sync With Petty Traders’ Indigenous And Innovative Record-Keeping?,
2023
University of Cape Coast, Ghana
Are Accounting Gurus In Sync With Petty Traders’ Indigenous And Innovative Record-Keeping?, Aborampah Amoah-Mensah Dr.
The Qualitative Report
Although record-keeping by small- and medium-scale enterprises (SMEs) has been extensively researched, there is a paucity of research on indigenous and innovative record-keeping. This paper examines the indigenous and innovative record-keeping practices of petty traders in Kumasi, Ghana, with a focus on how they gain a competitive advantage. In addition, it aims to derive a theoretical model from the findings of the study using grounded theory. Lastly, this research seeks to understand if academic and accounting practitioners are in sync with petty traders’ record-keeping. The results from focus group discussions show that petty traders engage in both indigenous (stones or …
The Determinants Of E-Commerce Audit Process Effectiveness: Does Audit Technology Matter?,
2023
PhD Candidate, Faculty of Business Administration, Beirut Arab University, Lebanon
The Determinants Of E-Commerce Audit Process Effectiveness: Does Audit Technology Matter?, Jalal M. Kibrit, Rasha M. Nouraldeen Assistant Prof., Wagdi Hegazy Prof.
BAU Journal - Society, Culture and Human Behavior
This paper examines the impact of audit planning, audit strategy, and audit documentation on the effectiveness of the audit process of e-commerce companies, along with the moderating role of audit technology on these associations. Data was collected through a questionnaire filled by 106 auditors who are members of the Lebanese Association of Certified Public Accountants. Results showed that audit planning and audit documentation have a positive significant impact on the effectiveness of the audit process, while audit strategy has no impact. The outcome also confirmed the association between audit technology tools and the effectiveness of the audit process. Moreover, the …
Offshore Companies Audit Process Effectiveness: Evidence From Lebanese Auditing Profession,
2023
PhD Candidate, Faculty of Business Administration, Beirut Arab University, Lebanon
Offshore Companies Audit Process Effectiveness: Evidence From Lebanese Auditing Profession, Jalal Kibrit, Rasha Nouraldeen Assistant Prof., Wagdi Hegazy Prof.
BAU Journal - Society, Culture and Human Behavior
This research aims to examine whether audit planning, audit strategy, and audit documentation have a significant impact on the effectiveness of the audit process. It also aims to explore the impact of audit technology on the audit process for offshore companies in Lebanon. This study adds to and contributes to the literature that has examined the separate impacts of each of the above variables on the effectiveness of the audit process. The sample size of this study is 106 certified public accountants who are members of the Lebanese Association of Certified Public Accountants (LACPA). Empirical data was collected using a …
Lumina Review Of Learning Frameworks: Tools For Building A Better Educational Experience,
2023
Illinois State University
Lumina Review Of Learning Frameworks: Tools For Building A Better Educational Experience, Tony Shannon
International Journal for Business Education
A reason for summarising this document (Travers et al, 2019) is that the Lumina Foundation in the USA is one of the few educational think-tanks which seems to be aware of the effects on the workplace from the exponentially accelerating growth in soft-computing, especially artificial intelligence, which will be seen in the next fifteen years (cf. Jankowski and Marshall. 2017).
Summary Of And Comments On Strengthening Skills: Expert Review Of Australia's Vocational Education And Training System,
2023
Illinois State University
Summary Of And Comments On Strengthening Skills: Expert Review Of Australia's Vocational Education And Training System, Steven Joyce
International Journal for Business Education
The following extracts have been compiled in this order to give a feeling for the total report (168 pages). The order of what follows is quite different from Joyce. It has been summarised this way for the benefit of readers who are not involved in the VET sector on a day-to-day basis. Most of the data are from 2017-2018. The summary is by Tony Shannon; it has no official status. To give perspective to this important report, the summary and comments are in three parts, namely,
- A general view of Australian Vocational Education & Training
- Recommendations – road map
- Some …
Boyer Model Of Scholarship In Practice,
2023
Illinois State University
Boyer Model Of Scholarship In Practice, Tony Shannon
International Journal for Business Education
The four types of scholarship in the Boyer framework are relevant to teaching or training at any level of post-secondary education, both directly in terms of knowledge and indirectly through the impact of enthusiasm [2,9]. This outline is a simplified introduction to the salient features of the system, with some general examples of what each type could mean in practice. The boundaries of the types are fluid and can overlap in theory and in practice [4,6].
Report Of The Independent Review Of Freedom Of Speech In Australian Higher Education Providers,
2023
Illinois State University
Report Of The Independent Review Of Freedom Of Speech In Australian Higher Education Providers, Tony Shannon
International Journal for Business Education
This summary does not claim to be preferred in any way to a reading of the complete report with its succinct and simple recommendations, including “A Model Code for the Protection of Freedom of Speech and Academic Freedom in Australian Higher Education Providers”. The review is an important document for all institutions dedicated to teaching, particularly at the tertiary level, in having a shared understanding of freedom of speech within an institution.
The Review involved a two-stage consultation process with universities and other stakeholders between November 2018 and March 2019, and it also considered recent pertinent debates in Canada, New …
Impact Of Audit Time Pressure On Audit Quality,
2023
Liberty University
Impact Of Audit Time Pressure On Audit Quality, Janae Monet Mcclam
Doctoral Dissertations and Projects
This quantitative research correlational study aimed to determine the effects of time budget pressure on the auditor and whether those effects impact audit quality. The study population consisted of active external auditors registered with a certified public accounting (CPA) license, employed by CPA firms, who hold a minimum of a bachelor's degree in accounting, and have at least one year of accounting experience auditing financial statements. The population consisted of 1,072. The sample size was 283 participants, and the number of respondents was 287. This study contains two dependent variables, auditor judgment and audit quality, and one independent variable, time …
The Merchant And The Mathematician: Commerce And Accounting,
2023
Università di Firenze, Italy
The Merchant And The Mathematician: Commerce And Accounting, Graziano Gentili, Luisa Simonutti, Daniele C. Struppa
Journal of Humanistic Mathematics
In this article we describe the invention of double-entry bookkeeping (or partita doppiaas it was called in Italian), as a fertile intersection between mathematics and early commerce. We focus our attention on this seemingly simple technique that requires only minimal mathematical expertise, but whose discovery is clearly the result of a mathematical way of thinking, in order to make a conceptual point about the role of mathematics as the humus from which disciplines as different as operations research, computer science, and data science have evolved.
What Kind Of Pedagogies For The 21st Century?,
2023
Illinois State University
What Kind Of Pedagogies For The 21st Century?, Cynthia Luna Scott
International Journal for Business Education
Since the emergence of a global movement that calls for a new model of learning for the twenty first century, it has been argued that formal education must be transformed to enable new forms of learning that are needed to tackle complex global challenges.
The Futures Of Learning 3: What Kind Of Pedagogies For The 21st Century?,
2023
National University of Ireland, Galway
The Futures Of Learning 3: What Kind Of Pedagogies For The 21st Century?, Cynthia Luna Scott
International Journal for Business Education
Since the emergence of a global movement that calls for a new model of learning for the twenty first century, it has been argued that formal education must be transformed to enable new forms of learning that are needed to tackle complex global challenges. Literature on this topic offers compelling arguments for transforming pedagogy to better support acquisition of twenty-first century skills.
Uk Universities Face Their Toughest Test,
2023
Global Education Editor, The Financial Times
Uk Universities Face Their Toughest Test, Andrew Jack
International Journal for Business Education
The School of Oriental and African Studies seemed a symbol of stability when it celebrated its centenary in 2016 by taking over and renovating the University of London’s imposing Senate House building in central London. It was a bold move to lure the best students. But just three years later its future has become much shakier, with its undergraduate intake down 40 percent and a £7m operating deficit. “The competition is brutal,” says Professor Stephen Hopgood, Soas’s international pro-director. “We are small and specialist, and if undergraduate fees are cut, it’s going to be very hard for an institution of …
Reflective Journals,
2023
CESA Dean
Reflective Journals, Tony Shannon Am
International Journal for Business Education
A reflective journal helps to think honestly about one’s actual thinking. This can be uncomfortable at first!
Bearer Negotiable Instruments: Addressing A Financial Intelligence Gap And Identifying Criminogenic Weaknesses,
2023
The Graduate Center, City University of New York
Bearer Negotiable Instruments: Addressing A Financial Intelligence Gap And Identifying Criminogenic Weaknesses, Hollis B. Kegg
Dissertations, Theses, and Capstone Projects
Bearer Negotiable Instruments (BNI) are a long-standing category of financial instruments used to transfer large amounts of money in ways that may not be subject to regulation, reporting, tracking, review, or oversight. There is limited information available on BNIs, and no evidence that any studies have been undertaken on BNIs alone, much less reported. Increasingly, BNIs are being used for illegal purposes including money laundering. This study gathers information about their characteristics, nature, purpose, legal status, and numbers. It also focuses on the crime risks associated with BNIs, the crime opportunities they facilitate, and the criminal weaknesses in the financial …
What Is Missing In Data Governance? Regulation, Board Oversight, And A New Role For Accountants,
2023
Murray State University
What Is Missing In Data Governance? Regulation, Board Oversight, And A New Role For Accountants, Christopher Hill, Bria I. James, Najib Sahyoun
Posters-at-the-Capitol
By 2025, the world will produce 163 Zettabytes (ZB) of data on an annual basis. Data is displacing oil as the most productive commodity. However, poor data quality costs the U.S. economy $3.1 trillion annually. Data must be properly managed through data governance. A strong data governance program does not only maximize the value of the data resulting in optimal decision making, but also minimizes risks of data breaches, lawsuits, and reputational costs. In our research, we conducted a content analysis of the data governance literature by considering both professional and academic literature.
Our results showed that the U.S. does …
Employees’ Reactions To Their Supervisors’ (Lack Of) Discretionary Adjustments In Performance Evaluations,
2023
Wilfrid Laurier University
Employees’ Reactions To Their Supervisors’ (Lack Of) Discretionary Adjustments In Performance Evaluations, Joanna Andrejkow
Theses and Dissertations (Comprehensive)
The purpose of my dissertation is to investigate how employees react to their supervisors’ decisions not to use ex-post discretionary adjustments to mitigate the effects that negative unexpected events have on their bonuses. To address this objective, I pose the following research question: Will the level of interdependence inherent within the compensation of multiple employees (i.e., compensation interdependence) and the likelihood the event will reoccur (i.e., future event likelihood) affect employees’ reactions (future effort and workplace deviance) when they don’t receive ex-post discretionary adjustments to mitigate the effects of negative events?
I address my research question using an experiment where …
Executive Option Mix And Firm Litigation Risk,
2023
Claremont Colleges
Executive Option Mix And Firm Litigation Risk, Andrew Cohen
CMC Senior Theses
Compensating executives with stock options creates incentives for executives and aligns their goals with shareholders. When examining specific components of equity-based compensation, stock options have a larger incentive effect on executives compared to stock awards as options are priced as a function of stock volatility. Since the option incentive effect is more profound than the stock incentive effect, executives may take on more risk. The relationship between firm risk and litigation can be demonstrated by the pricing of directors’ and officers’ liability insurance, which protects them from the costs of litigation. The purpose of this study is to examine the …
The Economic Value Of Blockchain Applications: Early Evidence From Asset-Backed Securities,
2023
Singapore Management University
The Economic Value Of Blockchain Applications: Early Evidence From Asset-Backed Securities, Xia Chen, Qiang Cheng, Ting Luo
Research Collection School Of Accountancy
In this paper, we evaluate the economic value of a blockchain application. In the context of asset-backed securities (ABS) issuance in China, where some ABS are issued with blockchain technology and others are not, we find that the use of blockchain significantly reduces the coupon yield at issuance. Compared with other ABS, those issued using blockchain technology experience a decrease of 31.4 basis points in the yield spread, which corresponds to a relative decrease of 13%. We further document that the effect of blockchain is more pronounced for ABS deals rated by less reputable credit rating agencies and agencies that …
The Effect Of Pcaob Inspections On Corporate Innovation: Evidence From Deficiencies About The Valuation Of Intangibles,
2023
Singapore Management University
The Effect Of Pcaob Inspections On Corporate Innovation: Evidence From Deficiencies About The Valuation Of Intangibles, Jungbae Kim
Research Collection School Of Accountancy
I examine the economic consequences on corporate innovation when PCAOB inspections cite auditors for insufficient procedures in auditing the valuation of intangibles. I find that the clients of deficient auditors recognize larger and timelier impairments of intangibles, suggesting that affected auditors increase scrutiny about the valuation of intangibles in subsequent audits. This effect obtains only for valuation-related deficiencies and is salient for the clients of auditors who receive such deficiencies repeatedly. I also document real effects that the clients of deficient auditors exhibit less use of external mergers and acquisitions—which yield recognizable intangibles whose valuation is subject to increased auditor …
Postmaterialism And Corporate Tax Avoidance,
2023
Singapore Management University
Postmaterialism And Corporate Tax Avoidance, Jiwei Wang, Jiwei Wang, Kangtao Ye
Research Collection School Of Accountancy
Using a proprietary dataset of China tax audits, we found that firms owned by investors from countries with higher postmaterialism values were less likely to engage in tax-avoidance behavior in China. In addition, we found some evidence that the negative association between postmaterialism and tax avoidance is more pronounced when tax enforcement is stronger, indicating that national culture and formal institutions act as complements. To check the external validity of our main results, we further used a cross-country sample from 21 countries over 22 years. The evidence from the cross-country sample was consistent with the findings obtained from the China …
