Accounting Commons^™

Preparing Accountants Of The Future: Examining An Accounting Data And Analytics Undergraduate Program In Singapore, Poh Sun Seow, Gary Pan, Clarence Goh, Duan Ning, Magdeleine Lew

Research Collection School Of Accountancy

Due to technological innovations, there is a need for universities to produce accounting graduates who are proficient in data and analytics, in addition to core accounting skills. A university in Singapore launched the accounting data and analytics (AD&A) second major program to provide students with skillsets in data and analytics. The aim of this study is to examine the efficacy of the AD&A program. 100 participants were surveyed, involving 70 graduates of the program and 30 employers. The results show that both graduates andemployers were satisfied with the program. The results also show that the program adequately equips graduates with …

Fpdr And Portland: A Concerned Accountant's Perspective, Noah Roth

University Honors Theses

Established in 1942, the Fire and Police Disability and Retirement (FPDR) fund was intended to attract young men to serve as firefighters and police officers in the city of Portland. FPDR provides defined benefit retirement payments to some 2000 retirees from Portland Fire and Rescue and the Portland Police Bureau. Portlanders are obligated to pay these benefits through a property tax levy determined by the proprietors of the Fund itself. The overall liability owed to these retirees, and current employees, accounts for more than half of all liabilities owed by the city of Portland, representing a fiscal burden that calls …

Risk Analysis In Financial Statements, A Comparative Study Of Ai Vs Human Risk Assessment, Andre Denegri

University Honors Theses

This theses explores the transformative potential of artificial intelligence (AI) in the auditing industry, focusing on its implications for audit quality, efficiency, and the evolving role of human auditors. A comprehensive review of relevant literature highlights the integration of AI-driven tools such as machine learning, deep learning, and natural language processing in audit processes, emphasizing their capabilities in enhancing risk assessment, fraud detection, and data analytics.

The experimental design features an innovative approach to compare the efficacy of AI and human auditors in conducting risk analysis for three companies--Blockbuster, Enron, and Lehman Brothers--presented anonymously with pre-bankruptcy financial information. The findings …

The Effect Of Tax Avoidance, Tax Rate Change, And Sustainability Disclosure On Earnings Management, I Putu Hendy Bimantara Dinata, Asqolani Asqolani

Economics and Finance in Indonesia

This study aims to analyze the effect of tax avoidance, changes in tax rates, and sustainability disclosures on earnings management. The sample in this study is public companies listed on the IDX for the period 2018–2021. The results of this study indicate that tax avoidance has no effect on earnings management. In addition, after the reduction in the corporate income tax rate, companies tend to conduct earnings management to reduce revenue. In the sustainability aspect, environmental sustainability disclosure has no effect on earnings management, while social sustainability disclosure has a positive effect on earnings management. The results of this study …

Implicit Commitments To Workplace Environment And Corporate Information Production: Evidence From Indoor Environment Quality, Summer Rui Huang, Leonard Leye Li, Louise Yi Lu, Rencheng Wang

Research Collection School Of Accountancy

This study investigates the effect of a firm’s indoor environment quality (IEQ) on its information production. Leveraging a third-party sustainability building rating system that provides IEQ scores for office buildings, we first show that employees in a firm’s headquarters with better IEQ scores are more likely to leave positive building-related feedback on Glassdoor, indicating employees’ recognition and appreciation of a workplace with superior IEQ. Next, we find robust evidence that firms headquartered in buildings with better IEQ issue more frequent and more accurate management forecasts. Furthermore, we show that a firm’s commitment to better IEQ (1) enhances occupational wellbeing of …

Digital Transformation's Impact On Innovation In Private Enterprises: Evidence From China, Li Chen, Ruixiang Tu, Boxuan Huang, Haiyan Zhou, Yumei Wu

School of Accountancy Faculty Publications

In the digital economy era, the pathways of digital transformation and intelligent development have emerged as crucial avenues for enterprises’ high-quality development. Focusing on listed private enterprises from 2011 to 2020, this study uses text mining to extract keywords related to digital transformation, as disclosed in annual reports. We construct a digital transformation index and empirically examine its impact on enterprise innovation and innovation incentive policies’ synergistic effects. The results demonstrate that digital transformation significantly promotes innovation in private enterprises, with a more pronounced catalytic effect in economically developed regions characterised by higher levels of the digital economy and larger …

Does Generative Ai Facilitate Investor Trading? Evidence From Chatgpt Outages, Qiang Cheng, Pengkai Lin, Yue Zhao

Research Collection School Of Accountancy

In this paper, we use ChatGPT outages to investigate whether investors rely on generative artificial intelligence (GAI) to perform trading-related tasks and the associated impact on stock price informativeness. We first document a significant decline in stock trading volume during ChatGPT outages and find that the effect is stronger for firms with corporate news released immediately before or during the outages. We further document similar declines in the short-run price impact, return variance, and bid-ask spreads, consistent with a reduction in informed trading during the outage periods. Lastly, we use trading volume changes during outages to construct a firm-level measure …

The Effects Of Social Media Attention On Retail Investors’ Non-Gaap Trading, Huy Nguyen Do

Dissertations, Theses, and Capstone Projects

The SEC has long been concerned about the impact of non-GAAP earnings on investors’ perceptions of firms, particularly retail investors. This concern is amplified by the surging number of retail investors in recent years, a trend likely fueled by greater access to brokerage firms, commission-free trading, and investment-related content on social media. In this paper, I investigate social media as an alternative information channel that facilitate the dissemination of non-GAAP earnings news for retail investors. Despite years of regulatory and media scrutiny, the association between non-GAAP earnings surprises and retail trades is positive and even stronger for firms with higher …

Mandatory Esg Disclosure And Executive Compensation: Evidence From The Europe Union Non-Financial Reporting Directive, Dana Lacondre Nugent

Dissertations, Theses, and Capstone Projects

The European Parliament passed the Non-Financial Reporting Directive (NFRD) with the intent to “encourage firms to identify and manage ESG risk” and “provide more transparent and relevant information …intended to empower stakeholders” (EU Directive 2014/95/EU). In my dissertation, I examine whether this change in the information environment is associated with a change in discretionary compensation as a result of decision-useful information conveyed in the mandated Environmental, Social, and Governance (ESG) disclosures. While I expected that new ESG information (Resist) would experience cross-setting changes, my results show that the impact of the mandate is more nuanced. I find herein that …

3rd Sbs International Conference 2025: Innovation And Disruption: Business Success Through Ai, School Of Business Studies (Sbs)

Conference Proceedings

From the time that Clayton Christensen (1997) highlighted the concept of disruption due to innovation, and its impact on businesses and economies, practitioners and researchers have diverted their attention to the evil it casts and the opportunities it presents. Innovations and improvements in technologies have more often than not resulted in disruption of business models prevalent at that time. The three industrial revolutions have marked definitive shifts in performance and perspectives, and now the world awaits the outcome of the industrial revolution 4.0. Disruptions do not come only from revolutions. This is evident from the very recent incidence of the …

The (Limited) Competitive Advantage Of Tax Planning, Gang Pan

Olin Business School Graduate Student Theses and Dissertations

This dissertation documents that corporate tax planning innovations, proxied by decreases in effective tax rates, contribute to excess shareholder returns and, thereby, a competitive advantage. Compared to other improvements in firm performance, tax planning innovations have smaller factor loadings and explain fewer variations in excess returns. Notably, sales growth explains more than seven times the variations in excess returns compared to tax planning innovations. Tax planning even falls behind interest expense reductions, given the challenge of altering firm capital structure. To address the concern that changes in firm performance drive the association between tax planning innovations and excess returns, I …

Strategies Import-Export Entrepreneurs Need To Succeed In The Global Market, Athanasius Nde Awasom Longcha

Walden Dissertations and Doctoral Studies

Walden University College of Management and Human Potential This is to certify that the doctoral study by Athanasius Nde Awasom Longcha has been found to be complete and satisfactory in all respects, and that any and all revisions required by the review committee have been made. Review Committee Dr. John Bryan, Committee Chairperson, Doctor of Business Administration Faculty Dr. Brenda Jack, Committee Member, Doctor of Business Administration Faculty Chief Academic Officer and Provost Sue Subocz, Ph.D. Walden University 2024

The Relevance Of Ifrs Accounting Information: Evidence From A Pure Ifrs Environment, Muiz Abu Alia, Khairieh Amarneh, Islam Abdeljawad

An-Najah University Journal for Research - B (Humanities)

The International Financial Reporting Standards (IFRS) are supposed to raise the value relevance of accounting information and thus ensure its usefulness for users. Most of the studies on the relevance of IFRS-based accounting information were conducted in countries that had previous accounting standards before the adoption of IFRS. However, the relevance of accounting information is influenced by the accounting traditions inherited from previous practices. This study provides distinctive evidence on the relevance of IFRS accounting information by examining the association between accounting information prepared by Palestinian companies and share prices. Palestine represents a pure IFRS environment since IFRS is its …

A Compilation Of Financial Accounting Case Studies, Molly O'Connor

Honors Theses

The case studies comprising this thesis place accounting in the context of the broader political and economic landscape. Through multimedia platforms and group discussions presented throughout the spring and fall semesters of 2023, I considered the interplay between legislation and business and reflected on the ultimate impact these events have on Americans. In- class discussions regarding references to current events, such as the war in Ukraine and impending legislation, prompted me to see the need to be well-informed if I want to be an effective auditor as well as a responsible citizen. In Case 1, I was offered the opportunity …

A Collection Of Case Studies On Financial Accounting Themes, Colton Jones

Honors Theses

This thesis is a collection of accounting case themes. There are eight cases that comprise this thesis including: Operational Risk Assessment, ESG and Cybersecurity Risk Assessment, Audit Risk and Planning, Tax Planning, Famous Economist, Liquidity Crisis, Financial Crisis, and Excel Fundamentals – Formulas for Finance. There is an immense variety of topics presented and studies throughout this compilation. All have given me an immeasurable learning experience. Case I through Case IV contend with the Case Competition that spread throughout the entire Fall semester. The company that these cases focus on is Chuy’s Holding Incorporated.

Imperative Issues Pertaining To The Accounting World, Tessa Willow Crosby

Honors Theses

This paper focuses on current issues surrounding the accounting industry. The company called 3D System’s Corporation is used to point out different issues in accounting. These issues include carbon sequestration, tax cuts, and liabilities to shareholders. By diving into the world of accounting, this paper peels back the curtain to show how corporations operate financially.

Financial Assessment Of Executive Decision-Making And Risk Management: A Case Study Of Autozone, Carolina Hollis

Honors Theses

This area of investigation pertains to the business organizational structure, executive summary, and risk management decisions of AutoZone within the 2022-2023 fiscal year. This analysis was performed by examining previous financial records, the yearly 10-K report, and various research databases regarding the financial performance of retail auto part companies. Many different sources were used to gather information about AutoZone. AutoZone has an intricate financial system that maintains the going concern by addressing current issues within the financial world to combat problems they could face in the future. These risk factors include inflation, interest rates, energy prices, political climates, and supply …

A Collection Of Accounting Case Studies, Julie Mabrey

Honors Theses

This thesis comprises six accounting case studies investigating accounting practices and other broader financial narratives. Dr. Dickinson assigned and advised the case studies throughout the course of Honors Accountancy 420. During the fall semester, Dr. Dickinson placed us in groups to research assigned companies and how they apply accounting principles. My group was given Commercial Metals Company (CMC), and we investigated their operations, ESG and cybersecurity, audit risks, and tax efficiency. At the end of the semester, we presented our findings to accounting professionals from across the country. The professionals provided insight into our research and helped critique our work. …

Financial Accounting Case Studies, Porter May

Honors Theses

In this thesis, a series of case studies are presented, which were undertaken as part of the ACCY 420 course during the 2022-2023 academic year. The cases encompass a diverse range of subjects, including but not limited to Environmental Social Governance (ESG), audit risks, and tax planning strategies. Additionally, contemporary events such as the downfall of Silicon Valley Bank and the financial market crisis of 2008 were scrutinized. The studies involved both individual and collaborative efforts to gather substantial evidence. The first five cases concentrate on the analysis of Flowers Foods and its financial standing. A team of five students, …

Financial Accounting Case Studies, John Montgomery

Honors Theses

This thesis presents a compilation of case studies undertaken during the ACCY 420 course in the 2022-2023 academic year. These studies encompass a wide array of topics, including operational risk assessment, environmental social governance (ESG), audit risks, and tax planning, with a specific focus on 3D Systems Corporation. Alongside, they analyze recent events such as the collapse of the Silicon Valley Bank and the more former Financial Crisis of 2008. These studies aimed to gather substantial evidence and conceptually help us to understand our specific company. The first five cases delve into the financials of 3D Systems Corporation. A team …