Employee Benefit Plan Audits: Knowledge Spillover For Improving Quality,
2025
Marshall University
Employee Benefit Plan Audits: Knowledge Spillover For Improving Quality, Lisa Ann Nash
Theses, Dissertations and Capstones
This study provides a unique glimpse into the work of non-BigN accounting firms offering Employee Benefit Plan (EBP) audit services for single employer defined contribution plans. The study examines knowledge spillover from joint services and EBP auditor specialization to improve EBP audit quality. EBPs often incur low-quality audits, resulting in penalties assessed by the Department of Labor (DOL) for deficiencies. Companies may feel a sense of comfort hiring the same auditor they used for their company financial statements, but the EBP audits require the auditor to possess specialized knowledge beyond the requirements for the financial statements to confirm compliance with …
Using Blockchain, Non-Fungible Tokens, And Smart Contracts To Track And Report Greenhouse Gas Emissions,
2025
Auburn University
Using Blockchain, Non-Fungible Tokens, And Smart Contracts To Track And Report Greenhouse Gas Emissions, J Gregory Jenkins, Eric N. Negangard, Mark D. Sheldon
2025 Faculty Bibliography
Global markets are moving toward requiring firms to track and report greenhouse gas emissions across their value chain. This includes self-generated emissions (i.e., Scope 1), emissions from power providers (i.e., Scope 2), and emissions from upstream suppliers and downstream parties (i.e., Scope 3). Yet, obtaining reliable emissions data is a complex task that often relies on cumbersome legacy processes and becomes especially challenging with upstream and downstream emissions. Using the Design Science Research Methodology, we propose and prototype (early-stage) a technological solution that uses blockchain, non-fungible tokens, and smart contracts to track and report greenhouse gas emissions across a firm’s …
2024-2025 Morehead State University Audit Report,
2025
Morehead State University
2024-2025 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
Morehead State University Audit Reports
2024-2025 Audit Report for Morehead State University.
Navigating Compliance: How Wage Theft Influences Warn Act Decisions,
2025
University of Texas at Arlington
Navigating Compliance: How Wage Theft Influences Warn Act Decisions, Roberto Gonzales
Accounting Dissertations - Archive
Economic theory suggests that firms comply with regulations when the expected costs of noncompliance outweigh the expected benefits (Becker 1968). Despite minimal enforcement, weak penalties, and strong incentives for noncompliance, some firms comply with the provisions of the Worker Adjustment and Retraining Notification (WARN) Act, which mandates advance notice of mass layoffs and plant closings. Using a sample of 7,084 firm-years necessitating WARN Act disclosures from 2000 to 2020, I reassess the cost-benefit calculus by first demonstrating that wage theft violations provide the incentives necessary to compel firms to comply with other minimally enforced laws like WARN. Next, I find …
Overhead And Nonprofit Impact; Empirical Evidence From The United Way,
2025
West Virginia University
Overhead And Nonprofit Impact; Empirical Evidence From The United Way, Joshua Vanlaecken
Graduate Theses, Dissertations, and Problem Reports (ETD)
This research examines the relationship between nonprofit overhead ratios and performance, specifically focusing on United Way affiliates. The study analyzes Form 990 data from 2010 to 2022, employing fixed effect regression models to examine the potential circular relationship between overhead spending and total revenue. The findings suggest that while current overhead rates are positively correlated with revenue, they may yield diminishing returns. Furthermore, population subgroups are examined by assets, overhead rate, and revenues spectrums to provide more nuanced insight. Interestingly, while not statistically significant within the overall population, increases in overhead rates may positively or negatively impact subsequent year revenue …
Legal Expertise And The Litigation Risk From Carbon Emissions,
2025
University of Texas at Arlington
Legal Expertise And The Litigation Risk From Carbon Emissions, Mahmud Rahman
Accounting Dissertations - Archive
The increasing frequency of climate-related litigation presents significant risks for high-emitting firms, leading many to adopt strategies that reduce legal exposure and associated costs. General Counsel (GC), due to their legal expertise, are increasingly integrated into top management to help firms navigate this complex regulatory environment. Using an ordered logit model, this study finds that firms with higher greenhouse gas (GHG) emissions are more likely to have a GC to their executive team. The presence of a GC in top management leads to a lower likelihood of the firm being fined for violations as well as lower penalties of federal …
How Auditor Competence Shapes Independence Of Thought,
2025
Georgia College & State University
How Auditor Competence Shapes Independence Of Thought, Tom J. Frye, Eddie Thomas
Academic Affairs
Our study aims to identify how the impact that the voluntary transmission of information between independent parties has on each person's ability to perform a task. We construct a simple laboratory experiment that tasks human subjects to estimate answers to a series of puzzles, earning compensation based on their accuracy. Before the final fourth repetition, there is a brief period where subjects are randomly matched with an anonymous discussion partner and may discuss their estimation procedures. We also vary the ability of subjects to see immediate feedback on their results between sessions. We find that subjects who rated the quality …
The Impact Of Audit Quality On Earnings Management In Publicly Listed U.S. Companies,
2025
University of New Haven
The Impact Of Audit Quality On Earnings Management In Publicly Listed U.S. Companies, Blessing Chidiebere Uwakwe, James N. Mohs
Accounting Faculty Publications
This study examined the effect of Audit quality on Earnings management of publicly listed US companies. The dependent variable; Earnings management, was measured using discretionary accruals, while the Independent Variable; Audit quality, was proxied by factors Auditor size (Big Four), audit fees, and auditor tenure. The study adopted a quantitative research design to investigate the relationship between audit quality and earnings management. A sample of publicly listed U.S. companies was selected from the SandP 500 index, spanning a period of five years (e.g., 2018-2022). Financial data were sourced from publicly available databases such as SEC filings, annual reports, and audit …
Effect Of Trade Openness On Food Security In Economic Community Of West African States Region,
2025
University of Abuja, Abuja, Nigeria
Effect Of Trade Openness On Food Security In Economic Community Of West African States Region, Yahaya Umar Isah, Ikubor, Ofili Jude, Bernard, O. A., Zakari Saheed S., Ayodeji, S.
DLSU Business & Economics Review
This study investigates the impact of trade openness on food security in the ECOWAS trade zone. The study relied on the system GMM approach to analyze the impact of trade openness on overall and disaggregated components of food security in the ECOWAS trade zone during the period 2014 and 2021. Annual time series data were sourced from the Food and Agriculture Organization, World Bank Metadata base, and World Integrated Trade Solution. Major findings from the study reveal that trade openness has a significant positive impact on overall food security indicators. However, trade openness has not significantly impacted food availability and …
The Global Value Chain Effects Of Rcep: Estimating The Impact On The Philippines,
2025
De La Salle University, Manila, Philippines
The Global Value Chain Effects Of Rcep: Estimating The Impact On The Philippines, Caesar B. Cororaton
DLSU Business & Economics Review
This paper extends the global CGE model results of Cororaton (2022) by disaggregating further the RCEP trade creation effects on the Philippines into global value chain (GVC) impacts. The GVC analysis indicates that the trade agreement in RCEP results in higher Philippine exports of US$ 2.8 billion in 2031, of which the increase in Philippine domestic value added is US$ 2.4 billion, significantly higher than the foreign value added of US$ 403 million. Electronic products contribute 67% of the value added generated within the Philippines. The increase in the import contents of Philippine exports is only US$ 413 million. Furthermore, …
It’S Hard To Say: From Customer Opinion Dispersion To Management Voluntary Disclosure Frequency,
2025
University of Texas at Arlington
It’S Hard To Say: From Customer Opinion Dispersion To Management Voluntary Disclosure Frequency, Xin Zhou
Accounting Dissertations - Archive
This paper examines the relation between the dispersion of customer opinions and the frequency of management’s voluntary disclosures. Analyzing customer review ratings from companies’ mobile applications, I find that a higher standard deviation in customer ratings correlates with lower likelihood of and less frequent management EPS forecasts. This negative association is more pronounced when mobile apps play a more central role in a firm’s business and during the early years following their app launches. The results remain robust across a series of endogeneity tests.
Proof Of Reserves: A Double-Helix Framework,
2025
Rutgers University
Proof Of Reserves: A Double-Helix Framework, Maksym Lazirko, Deniz Appelbaum, Miklos Vasarhelyi
Department of Accounting and Finance Faculty Scholarship and Creative Works
Cryptocurrency exchanges face increasing pressure to demonstrate reserve adequacy following platform failures, yet current Proof of Reserves (PoR) systems suffer from incomplete verification approaches that examine either on-chain or off-chain assets separately. This study introduces the Double-Helix Framework, a verification methodology that integrates on-chain blockchain analysis with off-chain consensus algorithms to provide complete assessment of exchange financial positions. The framework employs parallel verification strands that simultaneously validate blockchain-recorded transactions and off-chain financial information, creating a unified assessment mechanism that addresses the verification gaps in existing PoR systems. The framework's integration of traditional auditing principles with distributed ledger verification creates new …
Case Study: Costing The Wendy's Krabby Patty Kollab,
2025
University of Montana, Missoula
Case Study: Costing The Wendy's Krabby Patty Kollab, Karen Christine Kleve
Undergraduate Theses, Professional Papers, and Capstone Artifacts
No abstract provided.
Indirect Earnings Management,
2025
University of South Carolina
Indirect Earnings Management, Scott B. Jackson, Jason T. Rasso, Aaron F. Zimbleman
Faculty Publications
We hypothesize that managers use their hierarchical role as reviewers of accounting judgments and estimates to manage earnings, which we call indirect earnings management (IEM). Across a series of experiments using highly experienced financial executives as participants, we provide evidence that IEM (1) is likely used by managers to achieve current and future earnings targets, (2) reduces both cognitive dissonance associated with managing earnings and the extent to which managers think that their behaviors constitute earnings management, and (3) is more likely to be used when corporate governance is strong than when corporate governance is weak. The results of this …
Impact Of International Trade Competitiveness On Unemployment And Poverty Reduction In Ecowas Region,
2025
Nigerian Defence Academy, Kaduna, Nigeria
Impact Of International Trade Competitiveness On Unemployment And Poverty Reduction In Ecowas Region, Ikubor Ofili Jude, Yahaya U. Isah, Ojih U. Abraham, Mazeli O. Mark, Abdul Y. Mary
DLSU Business & Economics Review
This study investigates the impact of trade competitiveness on unemployment and poverty in the ECOWAS region. The study relied on POLS, FE, and RE techniques to analyze the impact of export value and trade openness on unemployment and poverty in the ECOWAS region from 2001 to 2020. Annual time series data were sourced from World Bank and World Integrated Trade Solution databases. Major findings from this study show that unemployment responds strongly and favorably to export value and trade openness, whereas poverty responds favorably to trade openness. Further investigation revealed that trade regulatory environment is a determinant of unemployment and …
The Development Of A Rag-Based Artificial Intelligence Research Assistant (Aira),
2025
University of Wisconsin - Whitewater
The Development Of A Rag-Based Artificial Intelligence Research Assistant (Aira), Hamid Vakilzadeh, David A. Wood
Faculty Publications
No abstract provided.
The Influence Of Financial Data Subscriptions On Analyst Research,
2025
University of Georgia
The Influence Of Financial Data Subscriptions On Analyst Research, Braiden Coleman, Travis Dyer, Mark Lang
Faculty Publications
We use disclosed “source” data from analyst reports to infer brokerage financial data subscriptions (FDS) and investigate their effects on analyst research. When brokerages add FDS, their analysts’ forecast accuracy increases. Effect sizes are at least as large as those for analyst experience, busyness, and brokerage size. Benefits are largest for less experienced and busier analysts with less private access to management forecasting over longer horizons. Although adding new FDS benefits individual analysts, there is substantial overlap in FDS across brokerages, leading to homogenized market views. Specifically, when brokerages have overlapping FDS, their analysts’ forecasts, timing, boldness, recommendations, report content, …
Signaling Innovation: The Nontax Benefits Of Claiming R&D Tax Credits,
2025
Texas A&M University
Signaling Innovation: The Nontax Benefits Of Claiming R&D Tax Credits, Bradford F. Hepfer, Hannah W. Judd, Sarah C. Rice
Faculty Publications
Using the IPO setting, we test whether firms signal the quality of their investments in innovation activities by claiming R&D tax credits. We find the presence and amount of the R&D credit are each associated with lower information asymmetry and with higher investor demand at IPO. Conservatively, we estimate that sample firms realize additional IPO proceeds of 32–45 percent of their creditable R&D expenditures, indicating economically significant non-tax benefits associated with the R&D credit. We verify the R&D credit signal by showing its positive association with firms’ future patenting activity, patent citations, and post-IPO stock returns. Results from these tests …
Psychological Reactance Theory And Tax Evasion Intentions,
2025
University of Miami
Psychological Reactance Theory And Tax Evasion Intentions, Diana Falsetta, Brian C. Spilker
Faculty Publications
This study experimentally examines how tax administration service inefficiencies in the form of tax return processing delays from paper-filed tax returns indirectly affect taxpayer tax evasion intentions through taxpayers’ psychological reactance to the delay. We further consider whether this indirect effect is different when the taxpayer willingly chooses to paper file their tax return versus when the taxpayer is forced to do so. Consistent with Psychological Reactance Theory (PRT), we find that when taxpayers receive delayed refunds, they experience psychological reactance (e.g., anger and frustration with the tax administration) that increases their tax evasion intentions. Further, we find that the …
The Contributors,
2025
De La Salle University, Manila, Philippines
The Contributors, Marites Tiongco
DLSU Business & Economics Review
No abstract provided.
