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The Effect Of Ceo Characteristics On Pre-Earnings Management Profitability, Adhitya Agri Putra 2022 Universitas Riau

The Effect Of Ceo Characteristics On Pre-Earnings Management Profitability, Adhitya Agri Putra

Jurnal Akuntansi dan Keuangan Indonesia

This research aims to examine the effect of CEO characteristics on pre-earnings manage­ment profitability. CEO characteristics include gender, tenure, age, education level, founding-family status, and nationality. Pre-earnings management profitability is measured by return on assets minus discretionary accruals. Data analysis uses firm and year fixed-effect regression analysis. The result shows that female CEO, longer tenure CEO, CEO with higher education levels, and foreign CEO increase firms' profitability without engaging in earnings management. On the other hand, there is no effect of CEO age and founding-family status on pre-earnings management profitability. This research contributes to filling the gap of inconsistent ...


Economic Policy Uncertainty And Non-Gaap Reporting, Ryan H. Wynne 2022 The Graduate Center, City University of New York

Economic Policy Uncertainty And Non-Gaap Reporting, Ryan H. Wynne

Dissertations, Theses, and Capstone Projects

This study investigates the impact of economic policy uncertainty (EPU) on non-GAAP reporting. Prior research documents that numerous factors influence the frequency and quality of non-GAAP earnings disclosures, but the expected association between EPU and non-GAAP reporting is unclear. On the one hand, greater EPU may increase investor demand for additional financial information, while on the other hand, more EPU may lead to less non-GAAP disclosure by making core or recurring earnings more difficult to predict. Additionally, greater EPU may provide increased opportunity for managers to use non-GAAP reporting to mislead investors. I document a significantly positive association, on average ...


The Effect Of Management’S Focus On Sasb Measures On Financial Performance: A Study Of The Health Care Supply Chain Sector, James C. Morell 2022 DePaul University

The Effect Of Management’S Focus On Sasb Measures On Financial Performance: A Study Of The Health Care Supply Chain Sector, James C. Morell

College of Business Theses and Dissertations

Publicly traded companies are coming under increasing pressure from investors and the media to demonstrate their commitment to Environmental, Social, and Governance (ESG) sustainability, and there are many ESG models competing for the attention of the board and senior management team (Burke, 2020, Fatemi, 2017, and Jebe, 2019). In response to this pressure the Sustainability Accounting Standards Board (SASB) has prepared a “Directors’ Guide to the SASB Standards” for eleven industries (Value Reporting Foundation, 2021). The objective of this study was to provide evidence to support the Sustainability Accounting Standards Board’s claim that organizational adoption and strategic focus on ...


Spring/Summer 2022, 2022 DePaul University

Spring/Summer 2022

Business Exchange

Business Education Reimagined; Scholarship Honors Legacy of Professor Sandra Shelton; Revised Bachelor’s in Business Degree Curriculum Debuts This Fall; School of Accountancy & MIS Names New Director; Sulin Ba Appointed Driehaus College of Business Dean; Real-World Consulting Projects Prepare Students for Careers; Alumnus Brian Ruben: “Paying It Forward Is the DePaul Way”


Marcus Corporation Financial Statement Analysis, Leticia Esteves Rodovalho 2022 Minnesota State University Moorhead

Marcus Corporation Financial Statement Analysis, Leticia Esteves Rodovalho

Dissertations, Theses, and Projects

This financial statement analysis of Marcus Corporation is focused on historical financial performance. In this analysis, I will discuss how the firm is performing and compare their financial results to one of their major competitors. Marcus Corporation is based in Milwaukee, WI. The benchmark that will be presented is AMC Entertainment, which is also a company based in the Midwest, with its headquarters in Leawood, KS.


Does Tax Curriculum Or Vita Participation Correlate With Improved Reg Section Cpa Exam Scores?, Sunshine Coombs, Sunshine Coombs 2022 Murray State University

Does Tax Curriculum Or Vita Participation Correlate With Improved Reg Section Cpa Exam Scores?, Sunshine Coombs, Sunshine Coombs

Honors College Theses

Abstract

Students who graduate with an accounting degree often take the Certified Public Accountant (CPA) exam to increase their earning potential and gain prestige within the accounting profession. The Regulation (REG) section of this exam exemplifies a student's knowledge in the United States’ tax filing system and makes up a quarter of the total exam. Accounting students often participate in Volunteer Income Tax Assistance (VITA) programs which may provide an avenue of preparation for the REG section of the CPA exam. This research aims to identify if there is a connection between universities that offer a VITA program and ...


Forensic Investigation Of Fraud In Village Government Agencies: An Ethnographic Study In Indonesian, Khairul Shaleh, Gugus Irianto, Ali Djamhuri, Noval Adib 2022 Widyatama University

Forensic Investigation Of Fraud In Village Government Agencies: An Ethnographic Study In Indonesian, Khairul Shaleh, Gugus Irianto, Ali Djamhuri, Noval Adib

The Qualitative Report

The utilization of the Village Fund budget has resulted in many improvements in facilities and infrastructure for rural areas. Still, we cannot deny there is a misuse of the funding in some village governments. In this study, we aimed to understand how fraud occurs in village government institutions because there is a patron-client relationship in a bureaucratic environment. This research is an ethnographic study using data collection methods in the form of field observations, documenting files that have relevance for research, and in-depth interviews with informants by applying the snowball technique to obtain informants. The field findings show that the ...


What Is Insurance? An Analysis Of The Tax Deductibility Of Captive Insurance Premiums, John D. Patten 2022 Northern Illinois University

What Is Insurance? An Analysis Of The Tax Deductibility Of Captive Insurance Premiums, John D. Patten

Honors Capstones

What is insurance for the purposes of a tax deduction? The Internal Revenue Code does not define insurance. Without this definition, taxpayers using alternative insurance products to manage their risks must look to case law to determine whether their arrangements count as tax deductible insurance or non-deductible self-insurance. This paper dives into the four prongs of insurance: insurance risk, risk shifting, risk distributing, and commonly accepted notions of insurance. This paper looks to cases that have dealt with the deduction of captive insurance premiums to provide better insight into the practical application of this test. After discussing the evolution of ...


Public Accounting Firm Statement Analysis: A Predictive Model To Identify Semantic Criteria To Enhance Firm Discussion Addressing Racial Injustice, Courtney Rochelle Lam 2022 University of Tennessee, Knoxville

Public Accounting Firm Statement Analysis: A Predictive Model To Identify Semantic Criteria To Enhance Firm Discussion Addressing Racial Injustice, Courtney Rochelle Lam

Chancellor’s Honors Program Projects

No abstract provided.


Conway Properties Llc, Cody Conway 2022 University of Arkansas, Fayetteville

Conway Properties Llc, Cody Conway

Accounting Undergraduate Honors Theses

This thesis shows the business model for Conway Properties, LLC.


Accounting Internship Thesis - Koch Industries, Casey Rivero 2022 University of Arkansas, Fayetteville

Accounting Internship Thesis - Koch Industries, Casey Rivero

Accounting Undergraduate Honors Theses

This thesis outlines my accounting internship experience with Koch Industries during the summer of 2021. It describes the company's background, explains my role and responsibilities throughout the summer, and details the tools and technology I worked with. This thesis shows what is to be expected of the present day accountant and bridges the gap between university course material and real-life corporate application.


Inflatable Fall-Guard System, Ximiao Yang 2022 University of Arkansas

Inflatable Fall-Guard System, Ximiao Yang

Accounting Undergraduate Honors Theses

This paper attempts to use a fall guard system created by the senior capstone team to run marketing research, accounting calculation, and financial analysis.


Nlr Eats: A Nonprofit To Feed Hungry Kids, Sydney Eagan 2022 University of Arkansas, Fayetteville

Nlr Eats: A Nonprofit To Feed Hungry Kids, Sydney Eagan

Accounting Undergraduate Honors Theses

Organization Description: Dog-Town Eats is a not-for-profit organization set up in North Little Rock, Arkansas, for the purpose of providing nutritious meals to underprivileged children on the weekends. The organization will also strive to provide meals when children are not in school over the summer months.

Specific Concept: Dog-Town Eats would like to purchase a food truck as well as supplies to offer meals. The organization will progressively expand to the areas surrounding North Little Rock and then eventually the entire state of Arkansas.

Market Description: Children who do not have the means of finding and or providing themselves with ...


Theranos: Case Study And Examination Of The Fraud Triangle, Abbey Jennings 2022 University of Arkansas, Fayetteville

Theranos: Case Study And Examination Of The Fraud Triangle, Abbey Jennings

Finance Undergraduate Honors Theses

Fraud is a serious issue which carries significant implications. Fraud committed by top level managers is particularly grievous, as it ripples through a firm, harming the company’s shareholders, employees, and credibility, while posing a threat to individuals and society (Zahra, et al.). A common framework in auditing, the fraud triangle, outlines three factors that if present, increase the risk or enable fraud to occur. The three factors are incentive, opportunity, and rationalization to commit fraud (Barlow).

In 2018, the Securities and Exchange Commission (SEC) charged Elizabeth Holmes, founder and CEO of a supposedly groundbreaking health tech company, Theranos, with ...


Analyzation Of Audit Procedures In The Wake Of The Early 2000s Accounting Scandals, Zachary Byar 2022 University of Nebraska at Omaha

Analyzation Of Audit Procedures In The Wake Of The Early 2000s Accounting Scandals, Zachary Byar

Theses/Capstones/Creative Projects

Enron, WorldCom, and Tyco International were companies that operated in different industries and had different levels of net profit for decades. However, these companies had one pivotal thing in common: accounting fraud. In the early 2000s, accounting scandals from large companies created a major impact on the financial markets, causing Congress to take action to increase investor protection through the origination of the Sarbanes-Oxley Act of 2002. The Act was meant to restore investor confidence through strengthened disclosures and auditing requirements for public corporations. However, even with the creation of this new Act from Congress, fraud is still prevalent today ...


Finance And Accounting Dual-Degree Proposal, Meghan Finley 2022 University of Rhode Island

Finance And Accounting Dual-Degree Proposal, Meghan Finley

Senior Honors Projects

No abstract provided.


Accounting Case Studies, Avery Andress 2022 University of Mississippi

Accounting Case Studies, Avery Andress

Honors Theses

This thesis is a collection of accounting case studies. There are twelve cases that comprise this thesis including: A Tale of Two Cities, Asset Concepts, Presidential Debate, Excel Course, Taxodus - Playing The Global Tax Avoidance Game, Business Interview - Tony Huffman, Case Competition - Overview, Case Competition - Audit, Case Competition - Tax, Case Competition - Advisory, Case Competition - Earnings, Stock Price, and Analysis, and Financial Crisis of 2008. There are a variety of topics involved in these cases. I completed a case that involved watching a Presidential Debate and learned more about each candidate’s policies. Also, I completed many cases related to Intel ...


Short Sellers And Insider Trading Profitability: A Natural Experiment, Xia CHEN, Qiang CHENG, Ting LUO, Heng YUE 2022 Singapore Management University

Short Sellers And Insider Trading Profitability: A Natural Experiment, Xia Chen, Qiang Cheng, Ting Luo, Heng Yue

Research Collection School Of Accountancy

We examine the impact of short sellers on insider trading profitability using a natural experiment of a pilot program which relaxed short-selling constraints for randomly selected pilot stocks. We find that pilot firms experienced a significant decrease in insider trading profitability during the pilot program. The results are more pronounced for the pilot firms with poor information quality, and for the pilot firms without corporate restrictions on insider trading. Our evidence suggests that short sellers serve an important market disciplinary role by reducing insider trading profitability.


Financial Indicators Of Bankruptcy Risk In Local Government Entities, Beth Parker Seymore 2022 Liberty University

Financial Indicators Of Bankruptcy Risk In Local Government Entities, Beth Parker Seymore

Doctoral Dissertations and Projects

The efficiency and stability of a local government can impact the lifestyle of its citizens. While Chapter 9 bankruptcies are not common, when they do occur, they can be disruptive and extremely costly. Scholarly literature on bankruptcy prediction focuses primarily on corporate bankruptcies. Therefore, a gap exists regarding predictors specific to municipal bankruptcies. This non-experimental quantitative study examined the relationship between the financial indicators of those government entities that have declared bankruptcy as compared to financial indicators from similar government entities that have not declared bankruptcy in order to identify possible predictors of bankruptcy. The analysis established that two financial ...


Strategic Management Accounting Information And Performance: Mediating Effect Of Knowledge Management, Ruhanita Maelah, Baha'a Aldeen Hussein Mohamed, Amizawati Mohd Amir 2022 Universiti Kebangsaan Malaysia

Strategic Management Accounting Information And Performance: Mediating Effect Of Knowledge Management, Ruhanita Maelah, Baha'a Aldeen Hussein Mohamed, Amizawati Mohd Amir

The South East Asian Journal of Management

Research Aims: The objective of this study is to examine the relationship ‎between Strategic Management Accounting (SMA) information, Knowledge Management (KM), and the performance of ‎Malaysian hospitals.

Design/methodology/approach: A survey is employed, and data is collected using self- administered questionnaires. Responses from 95 Malaysian private hospitals were ‎analysed using Partial Least Squares (PLS) 3.0.

Research Findings: The findings indicate that SMA ‎information positively affects ‎performance, and KM mediates the ‎relationship between SMA information and interpretation.

Theoretical Contribution/Originality: This study utilised the Resource-Based View (RBV) theory to explain SMA information as a resource and KM as a ...


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