Accounting Commons^™

How Are The Decisions And Performance Of Businesses Within The Utilities Industry Shaped By The Issuance Of Debt?, Jasmine Alexander

Honors College Theses

This study explores how companies within the utilities industry choose to finance their companies through debt vs. equity. Results from regression analysis show that debt has a significantly greater negative impact on business performance, when compared to the use of equity. This leads to a conclusion that companies tend to utilize equity financing when faced with a positive outlook for their business performance. Conversely, companies utilize debt more when faced with a negative outlook regarding business performance.

Two Essays On Using Data Manipulation To Justify Biased Reports, Cody Lu

Doctoral Dissertations

An important aspect of data-generated metrics is the degree to which they can be manipulated by users. Agents providing reports often (a) have incentive conflicts with principals and (b) have access to and an ability to manipulate data used in those reports. This study investigates how data manipulation affects advisors’ tendency to provide biased recommendations when incentives between advisors and advisees are misaligned and aligned. Drawing on theories in deception and persuasion, I posit that, when incentives are misaligned, advisors will provide a more biased recommendation when the evidence used to support their recommendation is more manipulable. I also predict …

Dissecting Sauan Sibarrung's Business Plan Credit Union, Selmita Paranoan, Made Sudarma, Roekhudin Roekhudin, Noval Adib

The Qualitative Report

This article aims to describe the accountability practiced in credit unions. This study examines formal and informal practices and underlying approaches to accountability to members. Design/methodology/approach, namely with an ethnomethodological approach, this study explores accountability of Credit Union in Indonesia, through interviews and observations with practitioners, management, government, and credit union members, as well as documentation analysis. The results of the study found that Credit Union Sauan Sibarrung prioritizes accountability to members through the actualization of the vision and mission, which is manifested concretely in the preparation of programs (business plans) in the form of mindset transformation through Education and …

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?, 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, 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 …

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 …

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 …

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).

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].

“Let’S Have A Chat:” Applying Chatgpt And Other Large Language Models To The Practice Of Forensic Accounting, Daniel Street, Joseph Wilck

Faculty Journal Articles

ChatGPT has captured the popular imagination because of its conversational voice, its wide scope of ‘knowledge’, and far-ranging abilities. In this paper, we use an innovative interview method to introduce CPAs to ChatGPT, its development, and the current state of its capabilities. We then draw upon our own expertise to discuss the evolution of large language models, suggest applications of large language models (LLMs) in the field of accounting, critically evaluate LLMs’ current strengths and weaknesses, and propose five principles to effectively and safely leverage LLMs in the accounting domain.

Is Anything Left Of The Debate About The Sources Of Growth In East Asia Thirty Years Later?, Jesus Felipe, John Mccombie

Angelo King Institute for Economic and Business Studies

The year 2023 commemorates the 30th anniversary of the publication of the influential, yet controversial, study The East Asian Miracle report by the World Bank (1993). An important part of the report’s analysis was concerned with the sources of growth in East Asia. This was based on the neoclassical decomposition of growth into productivity and factor accumulation. At about the same time, the publication of Alwyn Young’s (1992, 1995) and J-I Kim and Lawrence Lau’s (1994) studies, and Paul Krugman’s (1994) popularization of the “zero total factor productivity growth” thesis, led to a very important debate within the profession, on …

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, 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.

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 …

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.

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!

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.

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 …

Model Spasial Data Panel: Indeks Harga Konsumenindonesia Di Masa Pandemi Covid-19, Debrina Vita Ferezagia, Dimas Anggara

Jurnal Vokasi Indonesia

Inflasi harga secara umum merupakan persentase perubahan indikator Indeks Harga Konsumen (IHK). Penelitian ini bertujuan untuk memodelkan indeks harga konsumen pada masa pandemi covid-19 . Data yang digunakan dalam penelitian ini bersumber dari data Badan Pusat Statistik yaitu: Indeks Harga Konsumen (IHK), harga beras, harga daging ayam ras, harga minyak goreng. Data yang bersumber dari Bank Indonesia yaitu jumlah uang yang beredar, tingkat suku bunga. Data yang bersumber dari Pusdatin Kementrian Kesehatan yaitu jumlah kasus terkonfirmasi positif covid 19. Peubah respons yang digunakan adalah IHK yang merupakan indikator terbaik yang mencerminkan perubahan harga eceran. Pendugaan parameter yang digunakan adalah model …