Irs Scrutiny And Corporate Innovation,
2024
University of Texas at Dallas
Irs Scrutiny And Corporate Innovation, Nathan Goldman, Niklas Lampenius, Suresh Radhakrishnan, Arthur Stenzel, José Elias Feres De Almeida
School of Accountancy Faculty Publications
The IRS administers tax laws enacted by Congress. As part of the IRS's duties, they often consider taxpayers' financial statements to help ensure accurate tax reporting and payments. We posit that enhanced financial statement disclosures of tax information under FASB Interpretation Number 48 (FIN 48) lead to more IRS scrutiny and alter the incentives for corporate innovation. Using patent applications as a measure of corporate innovation, we employ a difference-in-differences research design with publicly listed US firms as the treatment group and privately held US firms not subject to the disclosure requirements as the control group. We find robust evidence …
Institutions And Corporate Tax Evasion: A Review Of The Literature And A Methodological Exploration,
2024
York University
Institutions And Corporate Tax Evasion: A Review Of The Literature And A Methodological Exploration, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo
Research Collection School Of Accountancy
We first review the recent research published in JIAR on the influence of international institutions on accounting practices and follow it with a discussion of the literature studying the influence of institutions on tax avoidance and tax evasion. We then explore a new methodological approach that draws on the theory of institutional hierarchy proposed by Williamson (2000) and examine the relative importance of three broad types of institutions (informal, formal and media) in curtailing perceived tax evasion activities. We contribute to the international accounting literature by summarizing the recent research that addresses tax avoidance and tax evasion and providing preliminary …
Segment Disaggregation And Equity-Based Pay Contracts,
2024
Singapore Management University
Segment Disaggregation And Equity-Based Pay Contracts, Young Jun Cho, Hojun Seo
Research Collection School Of Accountancy
We study the role of segment disaggregation in equity-based pay contracts in diversified firms. Disaggregated segment disclosures can improve the observability of managerial actions in internal capital markets and thus increase implicit incentives for managers to allocate resources as desired by shareholders, substituting for explicit incentives provided to CEOs. We use the adoption of Statement of Financial Accounting Standards No. 131 as an identification strategy and find that firms affected by this segment reporting mandate significantly decreased the provision of equity-based incentives in the post-adoption period, especially for firms with higher operating volatilities. This effect is also more pronounced for …
The Effect Of Internet Firms’ Data Analytics Capability On Their Innovation Speed And Innovation Quality: A Dynamic Capability Perspective,
2024
Singapore Management University
The Effect Of Internet Firms’ Data Analytics Capability On Their Innovation Speed And Innovation Quality: A Dynamic Capability Perspective, Yeyu Hua
Dissertations and Theses Collection (Open Access)
With the advent of big data era, data plays a pivotal role in sustainingfirms’ competitive advantages. Although a few studies have shown that data analytics capability contributes to firms’ innovative performance, these studies either focus on general innovative performance or specific types of innovation, such as incremental innovation, radical innovation, and supply chaininnovation. In this thesis, I enrich this stream of literature by conducting twostudies to further examine the relationship between data analytics capabilityand innovation speed as well as innovation quality. This thesis consists of twostudies. Study 1 is a survey study, in which I investigate the relationshipbetween data analytics …
Covid-19 And Its Impact On Multinational Enterprises: A Modified Value At Risk Approach,
2024
Salisbury University
Covid-19 And Its Impact On Multinational Enterprises: A Modified Value At Risk Approach, Kashi Khazeh, Leonard Arvi, Robert C. Winder
Journal of Global Business Insights
Multinational enterprises (MNEs) operating across different currencies are exposed to exchange rate risk. They may utilize a variety of tools to mitigate that risk. While there are different types of exchange rate risk, this study focuses specifically on the ongoing exposure of cash flow transactions denominated in the currencies of seven different developed countries. Since other types of risk (i.e., economic and translation) are evaluated based on yearly results, they are not considered in this study. The modified value-at-risk (MVaR) model is employed to estimate the maximum one-period losses during the eighteen months before the onset of the COVID-19 pandemic …
Analysts' Earnings Per Share Forecasts: The Effects Of Forecast Uncertainty And Forecast Precision On Investor Judgements,
2024
Singapore Management University
Analysts' Earnings Per Share Forecasts: The Effects Of Forecast Uncertainty And Forecast Precision On Investor Judgements, Clarence Goh
Research Collection School Of Accountancy
This study uses controlled experiments to investigate the joint effects of forecast uncertainty and forecast precision on investor judgements. It finds that forecast precision moderates the effects of forecast uncertainty on investors' forecast reliability judgements such that the effects of forecast uncertainty on investors' judgements of forecast reliability are more negative when an analyst's point earnings per share (EPS) forecast is rounded than when it is precise. In addition, the relationship between forecast precision and investors' judgements of forecast reliability is mediated by investors' perceptions of forecast attributes. The evidence also suggests that while forecast uncertainty exerts a negative effect …
Strategies Adopted By Tourism Leaders To Reduce Tourist Harassment,
2024
Walden University
Strategies Adopted By Tourism Leaders To Reduce Tourist Harassment, Shawn Marie Scarlett
Walden Dissertations and Doctoral Studies
Some hotel tourism managers and small and medium-sized business owners lack strategies to reduce tourist harassment. Tourism leaders are concerned with tourist harassment because it is one of the significant causes of dissatisfaction for guests. Grounded in the stakeholder theory, the purpose of this qualitative multiple-case study was to explore strategies adopted by tourism leaders to reduce tourist harassment. The participants comprised four tourism leaders and experts in the tourism sector who employed strategies to diminish tourist harassment in their organizations. The data were collected using semistructured interviews and a review of implemented policies. Data were analyzed using thematic analysis …
World-Class Research An D Development Management; Customer And Supplier Value Chain; Strategic Management Guidelines,
2024
University of Mississippi
World-Class Research An D Development Management; Customer And Supplier Value Chain; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants
Guides, Handbooks and Manuals
No abstract provided.
From Canonical Law To Offshore Finance: Confessing To Priests And Bankers In Luxembourg,
2024
Thomas Jefferson University
From Canonical Law To Offshore Finance: Confessing To Priests And Bankers In Luxembourg, Samuel Weeks
College of Humanities and Sciences Faculty Papers
In this article, I address two recurring tendencies that I heard during a recent period of research on banking secrecy in Luxembourg. First, my banker interviewees frequently mentioned personal transgressions for why many of their clients hide assets “offshore.” The wrongdoings my interlocutors cited included not only clients’ tax evasion, bankruptcy, and avoidance of liability – but also divorce, adultery, and the existence of out-of-wedlock children. Second, with a similar frequency, my interviewees drew parallels between the secrecy laws covering bankers and those afforded to other professionals in the country. Article 458 of Luxembourg’s Penal Code, dating from the nineteenth …
How To Help Your Clients Understand Their 1099-K And Its Everchanging Threshholds,
2024
LBMC
How To Help Your Clients Understand Their 1099-K And Its Everchanging Threshholds, Shelby Follis, Michelle S. Freeman
ETSU Faculty Works
Although there have not been many ta law changes this year, one tax policy change being implemented this year is sure to cause confusion for a plethora of our clients. That change is the new reporting requirements for the 1099- K. CPA firms are already beginning to get calls from clients about these information reporting forms. If you are a tax preparer, you will no doubt have to help your clients sort through the tax consequences of this form if they use third parties such as PayPal, Venmo and many others for day-to-day cash transactions [...]
Audit Evidence, Technology, And Judgement: A Review Of The Literature In Response To Ed‐500,
2024
University of Louisville
Audit Evidence, Technology, And Judgement: A Review Of The Literature In Response To Ed‐500, Dereck Barr‐Pulliam, Christopher G. Calvin, Marc Eulerich, Arpine Maghakyan
Accounting Faculty Publications
In October 2022, the International Auditing and Assurance Standards Board (IAASB) issued Exposure Draft 500 (ED-500). This is focused on revising and integrating the standard auditors use when evaluating audit evidence during an external audit. This study contributes to the ongoing discourse as the IAASB evaluates feedback to ED-500 and executes its standard-setting agenda. We review academic literature published in the past 10 years to synthesize extant knowledge specifically on the use of technology and the application of professional skepticism during audit evidence evaluation. Our review offers factors the IAASB should consider when seeking to modernize and future-proof its standards, …
Accounting Function Hierarchies And Financial Reporting Quality,
2024
Singapore Management University
Accounting Function Hierarchies And Financial Reporting Quality, Shuo Li
Dissertations and Theses Collection (Open Access)
I examine how the hierarchical structure of a firm’s accounting function influences its financial reporting quality. Using information from accounting employees’ online resumes to infer the hierarchical layers in a firm’s accounting function, I find that a firm with a more hierarchical accounting function exhibits higher financial reporting quality. Further analysis shows a hierarchical accounting function is associated with a reduced likelihood of internal control weaknesses, in particular internal control weaknesses in the segregation of duties and accounting personnel matters. These findings suggest that a hierarchical accounting function enhances financial reporting quality through improving internal control. These effects are more …
Examining Sustainable Overseas Investment Information-Sharing Model For Automobile Enterprises: A Multi-Modal Weight Network Approach,
2024
Singapore Management University
Examining Sustainable Overseas Investment Information-Sharing Model For Automobile Enterprises: A Multi-Modal Weight Network Approach, Yuan Cheng, Xiaofang Chen, Changbo Lin, Sheqing Ma, Jie Feng
Research Collection School Of Accountancy
In an era of globalization, automotive companies are increasingly looking to make overseas investments to expand their production capacity and explore foreign markets. However, the outcomes of such investments are often influenced by a myriad of factors, including policy changes, social dynamics, and market conditions. To address the need for a comprehensive overseas investment information-sharing model, this research proposes an innovative approach based on a multi-modal weight network. This model aims to provide users with a global perspective on overseas investment opportunities, encompassing policy insights, and market dynamics. It integrates data from various sources, offering multi-dimensional information on investment regions, …
Auditing Standards Board (Asb), Meeting Highlights, February 1-2, 2024 Videoconference,
2024
University of Mississippi
Auditing Standards Board (Asb), Meeting Highlights, February 1-2, 2024 Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb), Meeting Agenda, February 1-2, 2024,
2024
University of Mississippi
Auditing Standards Board (Asb), Meeting Agenda, February 1-2, 2024, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Using The Federal Reserve’S Balance Sheet To Predict Macroeconomic Outcomes,
2024
University of Arkansas, Fayetteville
Using The Federal Reserve’S Balance Sheet To Predict Macroeconomic Outcomes, Michael J. Crawley
Accounting Faculty Publications and Presentations
This study investigates whether the U.S. Federal Reserve’s balance sheet can be used to predict macroeconomic outcomes. The Federal Reserve writes its own accounting standards, and I recast portions of the Federal Reserve’s weekly balance sheet as if it more closely followed Generally Accepted Accounting Principles. Specifically, I estimate the fair value of the Federal Reserve’s U.S. Treasury notes and bonds and calculate the associated unrealized gains and losses. I demonstrate that unrealized gains (losses) on the Federal Reserve’s U.S. Treasury notes and bonds are associated with lower (higher) one-quarter ahead inflation and real gross domestic product growth. Additionally, I …
The New Management Accounting Ecosystem: A Retrospective View And Path To The Future,
2024
University of Texas at El Paso
The New Management Accounting Ecosystem: A Retrospective View And Path To The Future, Chris Akroyd, Kevin E. Dow, Andrea Drake, Jeffrey Wong
Hunt Institute Working Paper Series
In this paper we argue that management accounting research should seek to expand to examine the broader ecosystem of information sources that influence organizational performance. We introduce the concept of the management accounting ecosystem as a means of linking discrete management accounting research topics to the broader environment in which organizations operate. By doing this, we can better bridge the gap between management accounting research and management accounting practice. Our goal is to encourage more cross-disciplinary research that provides a better understanding of the ecosystem in which management accounting practitioners operate. We encourage researchers to submit studies to “Advances in …
Pengaruh Talent Management Dan Servant Leadership Terhadap Kinerja Asn Kantor Pusat Bpk Ri,
2024
Magister Terapan Administrasi Pembangunan Negara, Politeknik STIA LAN Jakarta
Pengaruh Talent Management Dan Servant Leadership Terhadap Kinerja Asn Kantor Pusat Bpk Ri, Nurwinten Panggabean
Jurnal Administrasi Bisnis Terapan
This study aims to determine and analyze the influence of talent management and servant leadership on ASN performance both partially and collectively. The research method used is descriptive and verification. The research was conducted at 95 ASNs at the BPK RI Head Office. Sampling was carried out using simple random sampling technique. The data analysis technique used is multiple regression analysis. The findings of this study are that partially or jointly talent management and servant leadership affect ASN performance. Furthermore, a determinant value is obtained worth 0.956, this gives the meaning that talent management and servant leadership are able to …
The Effect Of Financial Literacy And Locus Of Control Towards Financial Management Behavior Among Gen Z As Online Lenders,
2024
Universitas Padjadjaran
The Effect Of Financial Literacy And Locus Of Control Towards Financial Management Behavior Among Gen Z As Online Lenders, Wening Restiyanti, Winwin Yadiati
Journal of Accounting Auditing and Business
It has been observed that online loans are widely used in Indonesia among people of productive age, but there are concerns about their knowledge and self-control, which can affect their financial management behavior. To address this, a study was conducted to examine the impact of financial literacy and locus of control on the financial management behavior of Generation Z individuals (aged 18 to 28 years) who use or have used the ShopeePinjam and/or ShopeePayLater platforms. The data was gathered from 202 respondents through online social media platforms. The findings of the study show that financial literacy and locus of control …
Determinants In Choosing A Career As An Accountant In The Government Or Non-Government Sector,
2024
Universitas Padjadjaran
Determinants In Choosing A Career As An Accountant In The Government Or Non-Government Sector, Dwi Putri, Sri -. Mulyani
Journal of Accounting Auditing and Business
Governments and companies rely on expert and skilled accountants to prepare reliable and relevant financial and management reports. As a result, pursuing a career as an accountant in the government or non-government sector is a viable option for graduates of accounting programs. This study aims to identify the factors that influence students and graduates of the Bachelor of Accounting program to pursue careers as accountants in government or non-government sectors. Qualitative research methods were used to collect data through interviews with 67 students from UNPAD and UPI, 15 UNPAD and UPI graduates working in the non-government sector, and 15 UNPAD …
