Accounting Commons^™

Bogging Down Investors: An Unintended Consequence Of Litigation Risk, Siwen Fu, Ke Wang, Liandong Zhang, Liu Zheng

Research Collection School Of Accountancy

Securities litigation risk is a well-recognized yet underexplored source of financial reporting complexity or unreadability. This study examines the effect of litigation risk on the readability of corporate financial reports. The 1999 Silicon Graphics Inc. (SGI) court ruling unexpectedly reduced litigation risk for firms within the Ninth Circuit Court’s jurisdiction. Using a difference-in-differences design centered on the SGI court ruling, we find that, while the readability of financial reports generally declines over the sample period, treated firms in the Ninth Circuit experience a comparatively smaller decline in readability than control firms in other states after the ruling. Put differently, treated …

Eagle Accountant - 2025, Georgia Southern University

Eagle Accountant

• Accounting Advisory Council
• Accreditation & Rankings
• Eagles on Pennsylvania Avenue
• Students Tackle CPA Pipeline Crisis with “DAD Day” Initiative
• Cover Story: The Mooneys: Rooted in Purpose
• Guest Speakers as a Career Path Initiative
• Fraud Story: The Price of Desperation
• Learning Through Debate
• NASBA Annual Meeting
• Accounting Quiz Bowl
• Faculty Research Spotlight 
• Undergraduate Spotlight
• Graduate Spotlight
• Student Organizations & Activities 
• Faculty Awards, Service, & Publications 
• Alumni Notes & Obituaries 

Merchant Guild Culture And Companies’ Sustainable Development: An Empirical Investigation Based On Esg Performance, Yi Wang

Dissertations and Theses Collection (Open Access)

In the context of global economic growth and growing emphasis on sustainable development, this study focuses on the impact of merchant guild culture, an important part of traditional Chinese culture, on the sustainable development of enterprises. Through an in-depth exploration of the historical evolution and cultural connotations of merchant guild culture, this paper systematically analyzes its potential influence on corporate behavior and sustainable development. Using a sample of A-share listed companies and applying regression analysis and other empirical research methods, this study finds that merchant guild culture facilitates the sustainable development of enterprises. Mechanism analysis reveals that merchant guild culture …

Provision Cfo: Empowering Strategic Financial Excellence For Small Businesses And Entrepreneurs, Cindra Vang

Doctor of Strategic Leadership (DSL) Capstone Abstracts

Project Overview

ProVision CFO offers strategic financial management solutions tailored to the unique needs of entrepreneurs, small businesses, and rapidly growing organizations. This project aims to equip clients with robust financial strategies and actionable insights necessary for sustainable growth, operational excellence, and long-term success. ProVision CFO provides comprehensive financial guidance including fractional CFO and accounting services.

Project Themes

The ProVision CFO framework encompasses three key components designed to optimize financial performance and organizational effectiveness. Component One—Strategic Clarity: Establishing clear financial goals aligned with organizational vision, mission, and values. Component Two—Financial Optimization: Providing accounting services to streamline financial processes and enhance …

Financial Literacy As A Predictor For Future Financial Outcomes, Roy Baker Jr.

Graduate Theses, Dissertations, and Problem Reports (ETD)

John Adams once stated that “All the perplexities, confusions and distresses in America arise not from defects in their constitutions or confederation, not from a wont of honor or virtue, so much as from the downright ignorance of the nature of coin, credit, and circulation” (Adams, 1787). Yet the apparent lack of dedication to the financial literacy of the U.S. population seems contrary to one of our Founding Father’s sentiments. Implementation of a financial literacy curriculum at the secondary education level can be described as ad hoc at best. Using delinquency data and the financial literacy programs of all 50 …

Individuals' Trust Of Bank Acquisitions, Christy Mccollum Knight

Graduate Theses, Dissertations, and Problem Reports (ETD)

Recent transactions within the financial services industry have seen an uptick in credit unions acquiring traditional community banks. Between the years 2020 and 2024, there were 64 announced bank mergers and acquisitions by Credit Unions, and this trend is expected to continue (S&P, 2025). As there are fundamental differences between credit unions and traditional community banks, the question arises, “How will consumer confidence and trust be affected by these mergers and acquisitions?”

This dissertation investigated how consumer trust would be affected by their propensity to trust others (Disposition to Trust), their perception of the financial services industry (Institution-Based Trust), their …

Harvest Gold Distillery, Alexis Mackey, Alexander Grecco, Cole Smith, Maggie Patterson, Blake Benko

Williams Honors College, Honors Research Projects

The goal of our research project is to establish and grow Harvest Gold Distillery: a corn-based liquor distillery in Ohio that aims to produce and sell high-quality spirits while offering unique services that enhance outreach in the community. The motivation behind this business venture is rooted in one of our team member’s family traditions; Alex’s family makes homemade liquors, which has fostered an in-depth understanding of the distillation process. Alex’s firsthand experience with the craft provides a solid foundation, yet we recognize that starting a distillery involves significant challenges and requires thorough research in several functions of business. This project …

The Information Content Of Private Information Acquisition: Evidence From Foia Requests To The Sec, Dichu Bao, Janja Brendel, Michael S. Drake, Lixin (Nancy) Su

Faculty Publications

We analyze Freedom of Information Act (FOIA) requests submitted to the Securities and Exchange Commission (SEC), focusing on the value-relevance hypothesis and the directtrading hypothesis. Our empirical analysis reveals nuanced value relevance associated with different types of requests: Requests related to ongoing investigations and submitted by anonymous requesters are negatively correlated with future returns, while requests from investment firms and intellectual property firms predict positive future returns. Our findings also provide some support to the direct-trading hypothesis, showing that investment firms increase holdings of stocks for which they have filed FOIA requests, and short sellers exhibit heightened activity following requests …

The Signaling Value Of Input Information: Performance Effects Of Task Difficulty And Effort Sensitivity, Steven D. Smith, William B. Tayler, Tyler F. Thomas, Todd A. Thornock

Faculty Publications

We investigate how the reporting of input information to managers affects employee performance, and how the signaling value of inputs for impression management moderates this effect. We develop theory to predict that the information content of input information (incremental to output measures), and thus its potential for impression management, will depend separately on both the difficulty of the task and the sensitivity of performance to effort. Across three experiments, we predict and find the reporting of input information significantly increases employee effort and performance in difficult relative to easy tasks and in low relative to high effort sensitivity tasks. Our …

Foreign Tax Holiday Participation And U.S. Job And Investment Loss, Zackery D. Fox, Linda Krull, Scott G. Rane

Faculty Publications

We investigate whether foreign tax holiday participation among U.S. multinational companies is associated with offshoring U.S. jobs and other domestic investment activities. We find that foreign tax holiday participation is associated with (1) an increase in offshoring U.S. jobs and (2) a decrease in domestic investment, as proxied by changes in the number of employees, capital expenditures, and R&D activity. Furthermore, we find evidence suggesting that the association between targeted, temporary tax incentives provided by foreign tax holidays and firms’ domestic activities is stronger among firms with a smaller foreign presence and is distinct from the impact of foreign statutory …

Inventory Of Transcripts Of Council Meetings, Annual Meetings, Committee Reports And Speeches, 1886-2021, American Institute Of Certified Public Accountants. Library

Association Sections, Divisions, Boards, Teams

No abstract provided.

The Impact Of The Covid-19 Pandemic On Corporate Performance And Cash Dividend Distribution In China's Manufacturing Industry, Wang Danni, Lim Thien Sang, Lei Guangmei

The Indonesian Capital Market Review

As an unprecedented global public health emergency with rapid spread and challenging prevention and control measures, the COVID-19 pandemic has profoundly impacted corporate performance worldwide. Notably, the manufacturing industry in China has been severely impacted. To comprehensively understand the influence of significant public health incidents on enterprises and mitigate the epidemic's repercussions, the unbalanced panel data of China's A-share listed manufacturing enterprises from 2018 to 2023 was analyzed by regression analysis. The findings demonstrate that the COVID-19 outbreak has diminished these enterprises' financial and market performance. Moreover, companies with higher cash dividends and more excellent stability exhibit superior future performance …

Corruption Perception, Institutional Quality And Stock Prices: Evidence From The Egyptian Capital Market, Rasha Elbolok, Gina Eltabei, Dina Hassouna

Business Administration

This study examines the impact of institutional quality and corruption perception on stock prices in the Egyptian capital market, with a focus on the post-revolution period from to . Using the Generalized Method of Moments (GMM) methodology, this study provides empirical evidence on the significant role of macro-political factors and firm-specific variables in shaping stock market dynamics. The findings reveal that institutional quality, characterized by governance efficiency, regulatory frameworks, and the rule of law, positively correlates with stock prices. Similarly, enhanced corruption perception control significantly boosts investor confidence, leading to increased market valuations. Firm-level factors such as Tobin’s Q and …

Environmental, Governance, And Bibliometric Research On Corporate Tax Avoidance, Harjot S. Mehmi

Theses and Dissertations (Comprehensive)

This dissertation is composed of a literature review and three essays positioned in the corporate tax avoidance (CTA) space. The literature review summarizes the relationship between CTA and environmental, social, and governance (ESG) factors. Although there are mixed findings within each of the E-S-G categories in the CTA literature, in general, better environmental circumstances are negatively associated with CTA, social performance displays an inverse relationship with CTA, and governance factors also display an inverse relationship with CTA. The first essay is an empirical archival investigation of the relationship between CTA and an environmental factor – the risk of environmental hazards …

Essays On Application Of Machine Learning To Financial Statement Fraud, Lin Xia

Graduate Theses, Dissertations, and Problem Reports (ETD)

This dissertation is composed of two studies, both of which revolve around the application of machine learning to financial statement fraud. The first study entitled, “Complementary Role of Algorithm and Theory for Financial Statement Fraud” investigates the nature of relationship of theory building research and machine learning algorithms. Recent research on financial statement fraud has seen an increase in the use of machine learning techniques. While some machine learning based studies build on variables from causal inference research, others claim that machine learning algorithms work better with raw accounting variables and thus cast doubt on the role of …

Managers' Staging Of Earnings Conference Calls Around Actual Share Repurchases, Hong Kim Duong, Chuong Do, Huy N. Do

Accounting Faculty Publications

We use earnings call transcripts to examine whether managers strategically change their disclosure behaviors before an actual share repurchase. Our findings suggest that managers use tone management to strategically portray a more negative outlook for the firm in the earnings call before an actual repurchase. In addition, we find that managers of repurchasing firms “cast” the call with more unfavorable analysts even when more favorable analysts are available. These disclosure strategies aim to influence the information flows to the market and allow repurchasing firms to repurchase their shares at a discounted price. We further show that insiders of repurchasing firms …

Qualitative Characteristic Of Financial Statement Information And Implementation Psak 73 : Case Study In The Advertising Services Pt Abc, Hasnawati Hasnawati, Marsdenia Marsdenia, Trie Wiesty Cindy Salsabila

Jurnal Vokasi Indonesia

The quality of information presented in the financial statement is the most important thing for stakeholders in the business decision-making context. There has been a significant change in lease accounting practices due to changes in lease accounting standards for all business entities in countries that adopt IFRS. In 2017 the IASB published IFRS 16 Leases as new guidance on leases replacing IAS 17. DSAK IAI made adjustments related to IAS 17 to become PSAK 30, then based on the changes that emerged PSAK 30 was revoked and adjustments were made to IFRS 16 to become PSAK 73. These changes were …

Accounting Firm Professionals’ Perceptions Of Internal Control And User Issues Associated With Quickbooks, Dena Breece, William Thomas, Daniel Parisian

The North American Accounting Studies

With increased Certified Public Accountants eligible to retire and challenges with hiring quality accounting staff, organizations must be increasingly aware of the likelihood of accounting information system internal control problems and possible solutions to address these issues. With the ongoing desire for sound financial reporting and fraudulent activity on the rise, organizations should also prioritize understanding the existence and differences of system internal controls. This study examines accounting firm professionals’ perceptions or beliefs on potential internal control problems and solutions in utilizing Intuit QuickBooks Desktop and QuickBooks Online to gain insight on whether problems and solutions exist and any differences …

Online Versus Face-To-Face Instruction: Entry Level Accounting Students Are Performing About The Same, Nancy L. Johnson, Candalyn B. Rade

The North American Accounting Studies

Students today demonstrate strong aptitude for using online learning resources resulting from most completing high school during the COVID-19 pandemic. Learning resources available for instructional design include faculty created, publisher provided, and a plethora of online videos. This study aimed to understand if scores on graded assignments differ between online (OL) and face-to-face (F2F) sections of entry-level accounting, differences in student learning resources access, and if access correlates with performance on graded assignments. Findings revealed students performed similarly in OL and F2F sections on many, but not all graded assignments. Video resource access was higher for OL students and was …

Perlakuan Akuntansi Terhadap Pendapatan Dari Kontrak Dengan Pelanggan Pada Pt Svt Berdasarkan Psak 115, Michelle A. Ronauli, Arthaingan H. Mutiha

Jurnal Administrasi Bisnis Terapan

This study aims to discuss the application of PSAK 115 in recognizing revenue from customer contracts at PT SVT, a company operating in the oil and gas industry. PT SVT's revenue is derived from contracts with customers, requiring the implementation of PSAK 115 in the preparation of its financial statements. PSAK 115 establishes five (5) steps in revenue recognition from contracts, including contract identification, performance obligation determination, transaction price allocation, allocation of price to performance obligations, and revenue recognition upon fulfillment of obligations. This research employs a qualitative method with a field study and literature review approach, using the 2023 …