Donald James Kirk [Inducted 1996],
2026
University of Mississippi
Donald James Kirk [Inducted 1996], American Accounting Association
Accounting Hall of Fame Brochures
No abstract provided.
James Stone & Sons Ledgers Collection,
2026
University of Mississippi
James Stone & Sons Ledgers Collection
Archives & Special Collections: Finding Aids (alphabetical)
Two ledgers which document the financial transactions in the Oxford, Mississippi law firm James Stone and Sons between June 1939 and August 1954. The attorney Phil Stone was a friend of the young William Faulkner, sharing an intense interest in literature as well as serving as Faulkner’s attorney in later years.
Government Financial Statements: The Influence Of Audit Opinion Type On Attitudes Toward Taxation,
2026
West Virginia University
Government Financial Statements: The Influence Of Audit Opinion Type On Attitudes Toward Taxation, Stephanie Ann Vonfintel
Graduate Theses, Dissertations, and Problem Reports (ETD)
The United States government has a responsibility to American citizens to be a good financial steward of their tax dollars. The inability to fulfill this responsibility is evidenced by 28 consecutive years of audit failures, whereby the Government Accountability Office has been unable to issue an opinion on the United States government’s annual financial statements. An experiment varying audit opinion type is used to evaluate whether the United States government failing (or passing) its annual financial statement audits influences attitudes toward federal taxation. Findings show support for federal taxation is strongest when citizens are told that the United States government …
Trust, Literacy, And Choice: Exploring How Taxpayers Decide Between Self-Preparation And Professional Assistance,
2026
West Virginia University
Trust, Literacy, And Choice: Exploring How Taxpayers Decide Between Self-Preparation And Professional Assistance, Bethany Jo Elam
Graduate Theses, Dissertations, and Problem Reports (ETD)
Each year, taxpayers must decide whether to self-prepare their tax return or hire a tax professional. While the decline in paper filing has made electronic filing the standard, the ease of access to both DIY tax software and tax professionals allows taxpayers to switch between these options each year if they wish. While previous research has focused on tangible predictors such as cost and accuracy, psychological factors, such as trust, remain largely unexplored in the modern tax-filing environment. This study investigates the relationship among perceived tax literacy among taxpayers, various dimensions of trust, and the intention to use tax software. …
Carbon Emissions And Greenwashing: Do High Esg Scores Reflect Real Decarbonization?,
2026
Central Washington University
Carbon Emissions And Greenwashing: Do High Esg Scores Reflect Real Decarbonization?, Alison Steenerson
All Master's Theses
This study examines the relationship between environmental scores, environmental performance, disclosure quality, and firm characteristics using a sample of publicly traded firms observed in 2020 and 2021. A two-stage regression framework was used to separate environmental scores into components explained by observable environmental performance, firm characteristics, disclosure practices, and environmental commitments. Results indicate that emissions intensity has a statistically significant but economically small relationship with environmental scores. In contrast, disclosure quality measures exhibited strong positive associations with environmental scores. Firms reporting emissions, participating in CDP, disclosing emissions targets, and adopting science-based targets received higher environmental scores independent of environmental performance. …
Heartbeats: Sustainable Practices In Business,
2026
The University of Akron
Heartbeats: Sustainable Practices In Business, Natalie Pham, Shareef Awadallah, Lily Lisco, Logan Blissenbach, Nikolaos Verginis
Williams Honors College, Honors Research Projects
HeartBeats Co. LLC is a premier audio and software technology brand that brings renewed character and performance to a stagnant space, revolutionizing the listening experience by engineering a digital music platform and headphones that possess distinct style and exceptional performance. While our team identifies and tracks trends in the market, we strive to establish market trends rather than to follow them. We are a company founded on innovation, redefining the music streaming market by combining the importance of wellness with the latest audio and software technologies and innovative functionalities. This document outlines a ten-year plan for efficient and impactful scaling, …
A Strategic Analysis Of Project Learn Of Summit County,
2026
The University of Akron
A Strategic Analysis Of Project Learn Of Summit County, Alex Kennedy, Tyler Hutchinson, Haley Guest, Zach D. Thomas, Lizzie Sisler
Williams Honors College, Honors Research Projects
Our group is working with Project Learn of Summit County, a GED and ESL assistance program located in the Akron Public Library. Our group will be performing a strategic analysis and providing them with a strategic plan, to be presented to them at the end of the term. We aim to increase awareness for the program, point out areas of growth, and increase functionality.
The Effect Of Cybersecurity Breaches On Analysts’ Earnings Forecasts,
2026
Singapore Management University
The Effect Of Cybersecurity Breaches On Analysts’ Earnings Forecasts, Chih-Ying Chen, Beng Wee Goh, Kiat Bee Jimmy Lee, Na Li
Research Collection School Of Accountancy
We investigate the implications of cybersecurity breaches for financial analysts because they play an important role as information intermediaries in capital markets, and it is unknown whether analysts’ earnings forecasts are affected by cybersecurity breaches. Based on a sample of cybersecurity breaches from 2005 to 2018, we find that analysts’ earnings forecasts for firms with cybersecurity breaches are less accurate and more dispersed after a breach than for firms without such breaches. In cross-sectional analyses, we find that the adverse effects of cybersecurity breaches on analysts’ earnings forecasts are more pronounced for firms operating in more volatile business environments, for …
Does Auditor Quality Enhance Csr Disclosure?,
2026
Singapore Management University
Does Auditor Quality Enhance Csr Disclosure?, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo, Yanping Xu
Research Collection School Of Accountancy
We investigate the relation between auditor quality and client firms’ corporate social responsibility (CSR) disclosure. Using an international sample of firms from 36 countries over the period 2009–2018 and a measure of the extent of CSR disclosure from Bloomberg, we find strong evidence that client firms with higher quality auditors provide more CSR disclosure. In cross-sectional analyses, we show that the relation between auditor quality and CSR disclosure is accentuated when the information environment is poorer and when the financial reporting environment and the legal institutions are weaker. Lastly, we document that firms with higher quality auditors also exhibit better …
Psychological Distance And Auditor Assessment Of The Severity Of An Internal Control Deficiency,
2026
University of Nevada, Las Vegas
Psychological Distance And Auditor Assessment Of The Severity Of An Internal Control Deficiency, Scott C. Jackson, John D. Keyser, Douglas F. Prawitt
Faculty Publications
Auditors often underestimate the severity of internal control deficiencies, particularly when associated misstatements are immaterial. We find that auditors are more likely to correctly classify a material weakness when no misstatement information is provided than when misstatement information is available, and that this finding may unconsciously arise from auditors’ construal level in judging control deficiency severity. Through a series of experiments, we manipulate misstatement information related to an internal control deficiency designed to represent a material weakness. We hold the size of potential misstatement constant and find that auditors and graduate auditing students are less likely to correctly assess the …
Predicting Anomalies,
2026
Texas A&M University
Predicting Anomalies, Boone Bowles, Adam V. Reed, Matthew C. Ringgenberg
Faculty Publications
We show that stock returns exhibit predictable patterns before the publication of anomaly trading signals. Moreover, anomaly trading signals derived from financial data are themselves predictable, making it possible to trade before financial statements are released. A trading strategy based on predicted anomaly signals earns an annualized return of 2.80% in the quarter before the signal is released. In recent periods, this return predictability is concentrated in signals that are harder to forecast, and returns are increasingly earned several quarters before signals are released. Our findings suggest anomalies are more anomalous than previously recognized.
Design Thinking For Corporate Social Responsibility Program Proposal Creation,
2026
University of the Pacific
Design Thinking For Corporate Social Responsibility Program Proposal Creation, Michelle "Mindy" D. Danovaro
University of the Pacific Theses and Dissertations
This qualitative study used action research to explore how the use of design thinking engaged employees in the creation of a corporate social responsibility (CSR) program proposal in a small- to medium-enterprises (SME) in the Sacramento region of California. The purpose of the study was to assess whether employee participation in a design thinking exercise could improve employee perception of engagement, inclusion, and reciprocity during the CSR program proposal creation. The study was grounded in social exchange theory, stakeholder theory, and design thinking methodologies. The iterative research process followed action research cycles (i.e., plan, act, observe, and reflect) integrated with …
Daniel Lee Goelzer [Inducted 2026],
2026
University of Mississippi
Daniel Lee Goelzer [Inducted 2026], American Accounting Association
Accounting Hall of Fame Brochures
No abstract provided.
Richard Victor Alvarus Mattessich [Inducted 2026],
2026
University of Mississippi
Richard Victor Alvarus Mattessich [Inducted 2026], American Accounting Association
Accounting Hall of Fame Brochures
No abstract provided.
The Financial Effects Of Clinically Significant Readmissions In Florida Hospitals,
2026
Gardner-Webb University
The Financial Effects Of Clinically Significant Readmissions In Florida Hospitals, Brian Patrick Cotton
Doctor of Business Administration Dissertations
This study examines how the financial performance of hospitals in the state of Florida impacts the quality of care. This study used data from 2017-2019 to evaluate how the number of hospital readmissions – a proxy for care quality – are associated with and vary in relation to the stability of the financial resources held by the hospital. The Hospital Readmission Reduction Program (HRRP), a Medicare value-based purchasing program, uses a mandatory pay-for-performance process that was initiated to decrease the 30-day hospital readmission rate. Hospitals with high readmissions are held accountable and financially encouraged to increase their quality of care …
Exploring The Determinants And The Effects Of Crypto Assets,
2026
West Virginia University
Exploring The Determinants And The Effects Of Crypto Assets, Qiu Zheng
Graduate Theses, Dissertations, and Problem Reports (ETD)
This dissertation consists of three studies that primarily delve into the factors influencing and outcomes of firms’ crypto assets. The first paper examines the association between corporate crypto assets and firms’ credit ratings. Using a large sample of U.S. public firms, we find that firms holding crypto assets receive significantly better future credit ratings, particularly when their activities are related to crypto mining, which generates relatively stable cash flows. However, crypto exposure also increases disagreement among credit rating agencies, reflecting the uncertainty associated with evaluating crypto-related risks. This effect is more pronounced when firms operate in less transparent information environments …
Taxpayers Willingness To Use Ai Conversational Tools,
2026
West Virginia University
Taxpayers Willingness To Use Ai Conversational Tools, Nessrine Mesto-Assaad
Graduate Theses, Dissertations, and Problem Reports (ETD)
With the rapid emergence of Artificial Intelligence Conversational Tools (AICTs), such as ChatGPT and Google Gemini, and their widespread use, the need to understand users’ acceptance of this emerging technology has increased. Prior research has investigated users’ acceptance of AICTs in hospitality, tourism, e-commerce, and retail industries. However, users’ acceptance of the use of AICTs for tax information remains relatively underexplored in the tax context. Therefore, this study investigates taxpayers’ willingness to accept and use AICTs for tax-related questions when e-filing their tax returns. Drawing on the Artificial Intelligence Device Use and Acceptance (AIDUA) model as a research framework, this …
The Investor Perspective Of Materiality,
2026
University of Central Florida
The Investor Perspective Of Materiality, Sam Lessinger
Honors Undergraduate Theses
Often auditors are asked to adopt the reasonable investor perspective in their materiality evaluations however, there is no consensus regarding what investors deem to be material. This can lead to confusion in the markets. In fact, past studies have shown how taking an investor perspective can backfire and may result in more leniency and fewer misstatements being deemed material by auditors. This leniency can, potentially, result in financial statements that mislead investors. The aim of this paper is to address the reasonable investor perspective to achieve a more complete understanding of an investor’s viewpoint. This study also incorporates the effect …
Freedom Of Expression Protection And Corporate Concealment Of Bad News: Evidence From State Anti-Slapp Laws,
2026
Singapore Management University
Freedom Of Expression Protection And Corporate Concealment Of Bad News: Evidence From State Anti-Slapp Laws, Jimmy Lee, Shaphan Ng, Il Sun Yoo, Liandong Zhang
Research Collection School Of Accountancy
The protection of free speech enhances the ability of various public stakeholders to disseminate privately observed adverse information about public firms, making it difficult for corporate managers to conceal negative information about their companies. Using the staggered enactment of anti strategic lawsuit against public participation (anti-SLAPP) laws across U.S. states as a shock that strengthens free speech protection, we show that stronger protection is associated with less concealment of bad news. This is evidenced by a lower likelihood of stock price crashes, a decreased probability of accounting fraud, and an increased frequency of firm-initiated negative press releases. These results are …
Peer Effects Of Corporate Disclosures: Evidence From The Registration-Based Ipo System In China,
2026
Singapore Management University
Peer Effects Of Corporate Disclosures: Evidence From The Registration-Based Ipo System In China, Ruilin Liu, Beng Wee Goh, Dan Li, Zheyuan Zhang
Research Collection School Of Accountancy
China launched the registration-based IPO system in 2019 whereby all firms listed on the newly established STAR board (“peer firms”) are required to disclose specific innovation and industry-related information in their prospectus. Using this event as a quasi-experiment, our study investigates the causal effects of peer firms’ disclosures on individual firms’ disclosure strategy. We find that individual firms’ management earnings forecast (MEF) precision, both its form and width, significantly decreases when peer firms disclose more information during the IPO period. In cross-sectional analyses, we find this effect to be more pronounced for individual firms that are likely to experience greater …
