Accounting Commons^™

Sales Skill Development For Next Generation Of Accounting Professionals: From Accountant To Partner, Scott Cohen, Dena Breece, Michael Rodriguez, Chelsea Schrader

Atlantic Marketing Journal

With the exodus of accounting professionals due to retirement, firms are challenged to replace skilled employees with a newer generation, Millenials and Generation Z (CPA Practice Advisor, 2024). To bridge the gap, the authors explore how soft skills (communication and relationship management) are necessary for newer accounting professionals to not only fill the talent gap but also help them be promoted to senior-level positions in their firms. Using Human Capital Theory (HCT) as our foundation, a content analysis using responses from 30 accounting leaders found unique skills such as communication, presentation, and relationship building are crucial in the development of …

Sustainability Reporting On Nonprofit Organizations: A Perception Study On The Level Of Indicator’S Adequacy In Social Action Entities, Ainhoa Saitua Iribar, Javier Corral Lage, Noemi Peña Miguel, Izaskun Ipiñazar Petralanda

Journal of Nonprofit Innovation

The information reported by Nonprofit Organizations (NPO) is a fundamental signal to obtain financing of donors and also legitimacy of its activities in a stakeholder approach. But nowadays, companies and other types of entities are more obliged to provide information on their sustainability performance and risks. By means of a survey in a region of Spain, the purpose of this study is to select the main indicators that apply to Social Action Entities from the Third Sector (SAETS) to hold them accountable for the impact of their activity in social, environmental, and good governance terms. The results will contribute to …

Ireland’S Tax Strategy And The Apple Case: A Growth Engine For The Irish Economy?, Xiaoming Zhang, Jeanne Sumrall

SACAD: Scholarly Activities

Ireland’s corporate tax strategy, marked by notably low effective tax rates, has attracted multinational corporations, especially Apple (Doyle, McCarthy, Tuck, & Barry, 2025).

This research examines Apple's tax practices, including exceptionally low effective tax rates (as low as 0.05% in 2011 and 0.005% in 2014). It's equivalent to earning 1 million dollars while only paying $50 in taxes. Additionally, it evaluates the economic impact of the European Commission's €13 billion tax ruling on Ireland’s growth (Christensen & Clancy, 2018).

Objectives include understanding Apple’s tax avoidance strategies and evaluating their economic effects in Ireland.

Valuing Small Business: Applying Wacc To Ipo Data, Joshua Tyler Stevenson

Undergraduate Theses

This study explores how the weighted average cost of capital (WACC) can be used to value small businesses by applying to model to IPO data. Small businesses differ greatly from the publicly traded companies WACC is normally used for, so using the model presents some challenges. By applying the model to small firms that underwent the initial public offering process, this study was able to determine that WACC may be a useful valuation tool if some adjustments are made for the industries being analyzed.

A Guiding Resource In The Field Of Qualitative Enquiry: A Review Of Kathleen Demarrais, Kathryn Roulston, And Janie Copple’S Qualitative Research Design And Methods: An Introduction, Solomon Terfasa Dinka

The Qualitative Report

In my review of Qualitative Research Design and Methods: An Introduction by Kathleen deMarrais, Kathryn Roulston, and Janie Copple (2024), I found that the book is an essential resource for both new and experienced researchers interested in qualitative studies. The authors provide an in-depth framework for understanding different qualitative research methodologies, seamlessly combining theoretical concepts with practical applications. They also include helpful examples that illustrate how these methodologies can be applied in real-world settings. These are remarkable aspects of the book that I particularly valued in my review.

In The Eye Of The Storm: Investor Sentiment And Audit Quality In Korean Financial Reporting, Antonios Persakis, Georgios Kolias

Economic and Business Review

Background and objective: We investigate whether financial reporting quality is associated with economic policy uncertainty and examine the moderating roles of investor sentiment and audit quality during periods of high uncertainty.

Methods: This study focuses on firms listed on the Korea Stock Exchange over the period 1998–2021. We employ a dynamic panel-data model and utilize the Arellano–Bover/Blundell–Bond system estimator, a two-step generalized method of moments estimator that leverages instrumental variables to mitigate the issue of endogeneity.

Results: The empirical result provides support for the hypothesis suggesting that Korean economic policy uncertainty is positively associated with financial reporting quality, indicating that …

Gambaran Manejemen Capaian Target Pendidikan Dan Pelatihan Pegawai Non-Klinis Unit Keuangan Rumah Sakit Abc, Virgiawan Agung, Angestika Wilandari

Jurnal Administrasi Bisnis Terapan

Education and training for non-clinical employees in hospitals is an important element in improving employee competence and performance to support optimal health services. This study aims to provide an overview of the achievement of education and training targets for non-clinical employees in the financial unit of ABC Hospital. The research method used is a qualitative approach with data collection through interviews with non-clinical employees of the finance unit and secondary data analysis of training records in 2023. The results showed that the training achievements of non-clinical employees still did not meet the set target of 150 hours per year. The …

Strategies Head Start Program Managers Use To Acquire External Funding During Economic Downturns, Judith Angella Maxwell

Walden Dissertations and Doctoral Studies

Head Start programs risk limited external funding due to economic downturns, leading to difficulty managing programs effectively and competitively. Head Start program managers will continue to struggle if they do not develop strategies to acquire external financial support in response to economic downturns, like the COVID-19 pandemic, while enhancing staff and student experiences. Grounded in the resource-based view theory, the purpose of this qualitative single case study research project was to explore the strategies employed by Head Start program managers to effectively acquire external financial support in response to the economic downturn caused by the COVID-19 pandemic. The participants were …

The Influence Of Digitization Degree On The Internationalization Performance Of Family Firms, Hao Zhang

Dissertations and Theses Collection (Open Access)

In the report of the 20th National Congress of the Communist Party of China, it was clearly stated that efforts should be made to accelerate the development of thedigital economy, deepen the integration of the digital economy with the real economy, and strive to build a digital industrial cluster with international competitiveness. This grand blueprint not only highlights China's high regard for the future development of the digital economy but also points out the direction for China's economictransformation and upgrading. Meanwhile, the "Overall Layout Plan for Digital ChinaConstruction" further elaborates on this strategy and sets the ambitious goal of basically …

Unexpected Defaults: The Role Of Information Opacity, Aytekin Ertan, Yun Lee, Regina Wittenberg-Moerman

Research Collection School Of Accountancy

Bond defaults are undesirable yet natural outcomes of risky investments. What is also crucial but hitherto underexplored is the unexpectedness of defaults. We develop a parsimonious measure of default unexpectedness and highlight its economic importance by demonstrating that unexpected defaults are associated with unfavorable recovery outcomes and adverse price changes in peer firm bonds. We then examine how default unexpectedness relates to information opacity. We find that firms with opaque financial reporting and weak voluntary disclosure experience more unexpected defaults. Defaults also occur more unexpectedly when the external information environment is opaque—when rating agencies disagree on a firm’s credit risk …

The Spillover Effects Of Environmental Lawsuits On Industry Peers, Xia Chen, Qiang Cheng, Xuefan Peng, Ziliang Zhan

Research Collection School Of Accountancy

We examine the spillover effects of high-profile environmental lawsuits on industry peers. We find that compared with control firms, industry peers experience a decrease in chemical releases and an increase in pollution-related disclosures after the lawsuits. These results are more pronounced for the industry peers who have higher levels of chemical releases in the pre-lawsuit period and who are the peers of firms sued for damage to human health. Lastly, we provide confirmatory evidence that industry peers increase abatement activities after the lawsuits and experience a decline in financial performance, likely due to the increase in abatement costs.

Beyond The Disaster Zone: How Disruptive Climate Event Shape Epa Oversight And Firm Behavior, Grace Fan

Research Collection School Of Accountancy

We examine how experiences with disruptive climate events impact the Environmental Protection Agency’s (EPA) monitoring activities and subsequent firm behaviors. Using plausibly exogenous variation in the exposure of EPA regional offices to major hurricanes, we find that exposed EPA regulators increase their monitoring efforts, measured by both inspection frequency and length, at facilities located in their jurisdictions but outside the disaster zone. This effect diminishes over time and is stronger for regulators located closer to the disaster area or experiencing the disaster for the first time. Importantly, the heightened regulatory monitoring following disasters has real effects on regulated facilities–they face …

Identical Ratios: A Red Flag Of Ratio Management, Qianhua Ling, Andrea Alston Roberts

Accounting Faculty Research and Publications

This paper identifies a helpful red flag stakeholders can use to detect whether a nonprofit has managed its financial information. This red flag is reporting an identical program ratio—that is, the nonprofit organization reports the exact same ratio in multiple years—while reporting a large change in total spending. We find nonprofits are more likely to report identical program ratios when resource providers rely on ratios; pay is determined, at least in part, by performance; and the potential for regulatory interference is high. This paper also identifies the cost allocation techniques and the specific expenses nonprofits likely manage. We find most …

Research On The Impact Of Factors For Successful Digital Transformation On Performance: A Case Study Of The Clothing Industry, Xiaoyun Qian

Dissertations and Theses Collection (Open Access)

In recent years, enterprises in the clothing industry have experiencedvarying degrees of performance decline, primarily influenced bymacroeconomic cyclical factors and intrinsic industry issues. Firstly, under the influence of macroeconomic cycles, the clothing industry has demonstratedstrong cyclical characteristics. Since 2019, weakened global macroeconomic conditions have negatively impacted both clothing exports and domestic sales, coupled with a slowdown in China's macroeconomic growth, puttingsignificant pressure on the overall growth of the clothing sector. Secondly, the industry faces several internal challenges, including rising labor costs, severe supply-demand mismatches, overcapacity on the production side, and longinventory cycles. Digital transformation has emerged as an important optionfor …

Earnings Myopia And Private Equity Takeovers, Paul Hribar, Todd Kravet, Trent J. Krupa

Accounting Faculty Publications and Presentations

We examine the role of private equity in alleviating earnings myopia induced by public markets. We first construct a measure of earnings myopia and show that this measure varies as predicted with determinants and effects of myopia. Then we show that public firms exhibiting earnings myopia realize an increased likelihood of takeover by private equity buyers. Cross-sectional analyses indicate that this relation is strongest when costs of earnings myopia are likely higher. Following private equity takeovers, firms exhibiting greater measures of earnings myopia realize improvements to R&D investment and productivity. The results add to the understanding of the role of …

The Influence Of Service Marketing Mix On Customer Loyalty Towards Travel Agents Post Covid-19 Pandemic, Omar Abdulaziz Sultan Abdullah, Junainah Binti Mohd Mahdee, Nurazlin Binti Mohd Fauzi

International Journal of Management, Finance and Accounting

This study examines the impact of the service marketing mix on customer loyalty towards travel agents in Oman after the COVID-19 pandemic. The study seeks to comprehend the influence of the service marketing mix (7Ps: Product, Price, Place, Promotion, People, Process, and Physical Evidence) on customer loyalty to travel agents in Oman in the post-COVID-19 pandemic era in a swiftly changing market. The study uses a quantitative research methodology, sending a self-administered survey questionnaire to travel agencies in Oman. The data are examined using Partial Least Squares Structural Equation Modelling (PLS-SEM) to evaluate the presented hypotheses. The results are anticipated …

Antecedents Of Organisational Ethical Culture Towards Social Sustainability For Companies In Malaysia, Pei Xuan Tan, Kok Wai Chew

International Journal of Management, Finance and Accounting

The topic of sustainability development has remained crucial where Malaysian government is trying its best to strengthen sustainability commitment to achieve the sustainable development goals (SDGs). The lack of emphasis on sustainability awareness from leaders hinders the effort of sustainability commitment to be ingrained in organisational culture. Therefore, this study aims to investigate the role of ethical leadership and organisational ethic culture play in promoting social sustainability, with the support of the social exchange theory adopted as the theoretical framework. The target population of this research encompasses employees working in Malaysia companies. A total of 202 data respondents were analysed …

قياس أثر انشطة المسؤولية الاجتماعية في مستوى الأداء المالي للبنوك التجارية العراقية, عباس ناصر سعدون, ليلى ناجي مجيد الفتلاوي

Muthanna Journal of Administrative and Economics Sciences

إن تطور العالم المصرفي جعل المنافسة بين البنوك بشكل متزايد، وقد ظهرت الحاجة الى هذا البحث في الوقت الحالي لان الاعمال المصرفية اصبحت ملزمة بتنفيذ المسؤولية الاجتماعية. فالهدف من هذا البحث الذي هو التعرف على المسؤولية الاجتماعية كمفهوم، ومدى اهتمام المؤسسات بهذا المفهوم الحديث والذي أصبح متداولاً في المؤسسات ومن أجل الوصول الى هدفها المتمثل في خدمة المجتمع كعنصر أساسي, فقد صيغت القائمة المكونة من (55) نشاطاً للمسؤولية الاجتماعية ومصنفة في اربعة بنود رئيسية وهي (الأنشطة الخاصة بالموارد البشرية, الأنشطة الخاصة بالموارد البيئية, الأنشطة الخاصة بالارتقاء بالمنتجات, الأنشطة الخاصة بخدمة المجتمع), وقد تم الاعتماد على التقارير المالية للبنوك البالغ عددها …

الاستثمار بالطاقة المتجددة رؤية شاملة نحو مستقبل مستدام وحماية البيئية: دراسة تحليلية لتجربة استخدامها بالعراق, عرفات ناصر جاسم اليوسف, مــريم سالم جبار, إيمان عبد الامام نجم, كرار شهيد مطشر

Muthanna Journal of Administrative and Economics Sciences

يعطي هذا البحث رؤية شاملة لأهمية الطاقة النظيفة والاستثمار بها كونها تحقق مستقبل بيئي مستدام "انها تشكل مجتمعات الطاقة النظيفة" بتثقيف المجتمع نحو الاستثمار بها بنظم مركزية او لامركزية ، وتبدا من المشاريع الصغيرة الحالية المطبقة ،و سوف نقوم بالتحليل باخذ عينة من المطبقين لها يبلغ عددهم (184 ) من محافظة البصرة ، ومن شمالي العراق ،بالاضافة الى سرد نظري لتجارب دول أخرى للاستفادة منها ، وتم استخدام الجانب الاحصائي المتمثل بالاحصاء الوصفي وتحليل المسار لاثبات فرضيات البحث التي توصلت الى ان الطاقة النظيفة لها قيمة كبيرة قد تحفز الافراد بتطبيقها في البيئة العراقية ،ويوصي البحث بمتابعة هذه التطبيقات البسيطة …

الرفاهية عند العاملين من منظور الدور التأثيري للنرجسية التنظيمية: دراسة تحليلية في وزارة التعليم العالي والبحث العلمي في العراق, سنان فاضل حمد

Muthanna Journal of Administrative and Economics Sciences

البحث يهدف إلى تحقيق جملة من الاهداف أهمها بناء أطار نظري يربط بين (النرجسية التنظيمية ) بوصفة متغير رئيسا (رفاهية العاملين) بوصفه متغير تابعاً، فضلاً عن التعرف على طبيعة العلاقة والتأثير بين النرجسية التنظيمية ورفاهية العاملين في وزارة التعليم العالي والبحث العلمي العراقية، ولغرض جمع بيانات الجانب العملي، تم تصميم استبانة مكونة من محوين بالاعتماد على مقاييس جاهزة، وتم توزيع الاستبانة على عينة عشوائية مكونة من (75) فرداً ممن يعملون في مناصب قيادية عليا ووسطى ضمن الهيكل التنظيمي للوزارة، ولغرض تحليل الاستبانة واستخلاص النتائج منها تم استعمال برنامج (SPSS V.26)، وتم استعمال عدد من الوسائل الاحصائية منها الوسط الحسابي والوسيط …