Accounting Commons^™

Well, If You Put It That Way Three Studies On Contract Framing In Incomplete Contract Environments, Garrison L. Nuttall

Graduate Studies Theses and Dissertations 2026

This dissertation contains three studies examining contract framing, with implications for how organizations structure and frame performance-based compensation systems. Across all studies, I compare penalty contracts to bonus contracts with gain framing and bonus contracts with loss framing. My first study examines how managers prefer to frame performance-based compensation systems on average and identifies how the traits trust propensity, empathy, personal norm of reciprocity, loss aversion, Machiavellianism, and critical thinking disposition are associated with certain preferences. I find that mangers prefer bonus contracts to penalty contracts on average and that empathy is positively associated with this preference. My second study …

Eagle Accountant - 2026, Georgia Southern University

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Information Discovery, Interpretation, And Analysis By Institutional Investors Around Earnings Announcements, Sami Keskek, Abdullah Kumas

Accounting Faculty Publications

This study examines how institutional investors allocate trading across the earnings an- nouncement cycle and whether industry trading concentration strengthens that activity. The analysis is motivated by two complementary ideas: public disclosures can increase the value of investors’ prior information, and even sophisticated investors face costly information processing. These perspectives imply that institutional trading need not be concentrated only before disclosure and may be strongest after earnings announcements, when investors combine newly released public information with prior firm- and industry-specific signals. Using daily institutional trading data from Ancerno, we find that institutional net trading is positively related to earnings surprises …

Partisan Local Media And Corporate Voluntary Disclosures: Evidence From Sinclair Acquisitions, Ming Li

Theses and Dissertations

I investigate the impact of local media’s political orientation on firms’ voluntary disclosure, exploiting the acquisitions of local TV stations by Sinclair Broadcast Group, a conservative media conglomerate. Drawing on the media bias theory and implementing a staggered difference‐in‐differences design, I find that the local partisan media affects management earnings forecasts. Specifically, Conservative-leaning CEOs in designated market areas (DMAs) affected by Sinclair’s acquisitions forecast more optimistically, increasing forecast frequency and inflating forecasted earnings. The impact is stronger if the DMAs are more Liberal-leaning before the acquisitions and when firms have weaker corporate governance. I also find that the stock market …

Do Cohort Restatements Generate Contagion? A Re-Examination, Melissa F. Lewis-Western, Timothy Seidel, Michael S. Wilkins

Faculty Publications

Gleason, Jenkins, and Johnson (2008) provide evidence that restatements lead to stock price declines among non-restating industry peer firms, suggesting that investors perceive contemporaneous manipulation within the industry. In contrast, Kedia, Koh, and Rajgopal (2015) find that restatements—especially less severe ones—encourage peer firms to initiate earnings manipulation. These divergent findings, together with the rising prevalence of less severe restatements and advances in monitoring technologies, motivate a re-examination of manipulation contagion. Although we are able to replicate the results of both seminal studies, we find that the results in Kedia, Koh, and Rajgopal (2015) are sensitive to design choices that affect …

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, 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.

The Impact Of Organizational Sustainability On Improving Companies’ Financial Performance (Applied To The Southern Refineries Company.), Thaer Khalaf Khashan

Muthanna Journal of Administrative and Economics Sciences

The impact of organizational sustainability on improving companies' financial performance, applied to the Southern Refineries Company. The research aims to explore the impact oforganizational companies' financial performance. The research variables were organizational sustainability as an independent variable with its three dimensions (economic sustainability, social sustainability, and environmental sustainability), and improving financial performance as a dependent variable. To achieve the research objectives, the descriptive analytical approach was adopted. A questionnaire was used as a tool for data collection. The questionnaire was distributed to a random sample of (400) individuals from the employees of the Southern Refineries Company, (388) questionnaires were retrieved, …

Beyond Numbers: Decoding The Dynamics Of Qualitative Accounting Research Across Decades, Triana Eva Adiningsih

Jurnal Akuntansi dan Keuangan Indonesia

Background: This study examines the realm of qualitative research in accounting, highlighting its evolving methodologies and thematic emphasis. There has been increasing interest in qualitative methodologies, such as literature reviews, SLRs, archival research, bibliometric studies, and interviews, to explore the complex nature of accounting practices. Methods: This study identifies the principal themes, trends, and prominent authors in qualitative accounting research through a systematic approach that incorporates bibliometric analysis using VOSviewer and a thorough assessment of Scopus-indexed journals. Findings: The findings highlight significant themes, including sustainability, technology, governance, and the impact of global occurrences, such as the COVID-19 pandemic, on accounting …

The Role Of Linear Programming And Sensitivity Analysis In Improving The Transportation And Distribution Of Vegetable Oils: A Case Study Of The State Company For Vegetable Oils In Iraq, Zainab Alaa Hameed

Muthanna Journal of Administrative and Economics Sciences

The State Company for Vegetable Oils in Iraq faces a fundamental challenge of high transportation costs and inefficiency in distributing products across factories and warehouses to meet growing demand. Accordingly, this study aims to employ operations research methods-specifically linear programming and sensitivity analysis---to design a distribution plan that enhances efficiency and minimizes costs. The methodology involved developing a mathematical model of the transportation problem based on actual data related to supply quantities, demand requirements, and transportation costs between production sources and distribution outlets. The model was solved using WinQSB software to determine the optimal solution. Sensitivity analysis was then conducted …

The Impact Of Psychological Sustainability On The Strategic Agility System: The Role Of Design Thinking : An Analytical Study Of Technical Opinions From Senior Officials At Several Private Universities In Basra Governorate, Iman Hato Jahlol, Muhammed Nabeel Al-Salim

Muthanna Journal of Administrative and Economics Sciences

This study seeks to address the limited ability of private colleges in Basra Governorate to cope with organizational and educational challenges by examining the relationship between employees’ psychological well-being (faculty members and administrators) and strategic agility, while testing the mediating role of design thinking. The study adopted a descriptive–analytical approach and employed validated scales: Ryff (1989) for psychological well-being, Ergin (2024) for design thinking, and Doz & Kosonen (2008) for strategic agility. The sample consisted of 196 participants selected through stratified random sampling. The study was guided by a main hypothesis stating that the combined dimensions of psychological well-being (purpose …

Digital Transformation And Its Role In Achieving Sustainable Competitive Advantage: Entrepreneurial Capabilities As A Mediating Variable – An Analytical Study Of A Group Of Private Banks, Kamal Kadhim Al-Hassani, Ali Matar Abd

Muthanna Journal of Administrative and Economics Sciences

This study aims to explore the mediating role of entrepreneurial capabilities in the relationship between digital transformation and competitive advantage in the Iraqi banking sector. The study adopted a descriptive-analytical approach, and data were collected through questionnaires distributed to 235 managers in private banks in Iraq, using a structured survey instrument. Structural Equation Modeling (SEM) was employed via AMOS v.25 to analyze the data and test the hypothesized relationships. The results revealed a statistically significant positive relationship between digital transformation and competitive advantage, highlighting the pivotal role of digital transformation in enhancing banks’ ability to achieve competitive superiority. More importantly, …

The Importance Of Official Development Assistance In The Financial Revenue Structure Of Recipient Countries: Selected Models, Abdul Kareem J.Shingar Al-Issa, Mustafa Takhakh Zahir

Muthanna Journal of Administrative and Economics Sciences

Official development assistance (ODA) is a source of financing typically linked to external sources and typically provided to developing and middle-income countries. It was approved by the United Nations in the first decade of development in the 1990s, and is provided by multilateral international agencies and sometimes by donor countries to recipient countries. This study addresses the importance of official development assistance (ODA) in countries that rely heavily on ODA to contribute to economic and social development. This study examines the structure of financial revenues in each of the countries represented by the Arab Republic of Egypt and Bangladesh. It …

The Role Of Transformational Leadership In Achieving Strategic Recovery: A Survey Study Of The Opinions Of A Sample Of Directors In The General Directorate Of Education In Nineveh Governorate, Mariam Moneim Malallah Al-Halawajy

Muthanna Journal of Administrative and Economics Sciences

The current study aims to shed light on the role of transformational leadership as an independent variable, embodied in four dimensions (idealized influence, inspirational motivation, intellectual stimulation, and individualized consideration), in achieving strategic recovery as a dependent variable, represented by three dimensions (apology, compensation, and rapid response) at the General Directorate of Education in Nineveh Governorate. To achieve the objectives of the study, the descriptive–analytical approach was adopted as a methodological framework to accurately observe and analyze relationships. A validated questionnaire was designed for data collection and distributed to a sample of managers working in the Directorate, numbering (98). The …

Sustainable Development In The Islamic Economy Between Theoretical Foundations And Practical Application, Dr. Ahmed Abbas Abdalhussein

Muthanna Journal of Administrative and Economics Sciences

This research aims to examine the implications of the Islamic vision of sustainable development and to identify the way Islamic law has addressed its environmental, economic, and social dimensions. This is achieved by examining evidence from the Prophet’s biography, which includes foundations that align, in some cases, with the goals of sustainable development, while also encompassing more comprehensive foundations for achieving sustainability. This is particularly true given that these foundations and principles are consistent with Islamic societies, as well as defining the responsibilities of the individual, society, and the state within the framework of the exalted status that God Almighty …

Total Quality Management And Its Relationship With Organizational Efficiency Through The Mediating Role Of Benchmarking –An Exploratory Study At The Hartha Thermal Power Station For Electric Power Generation, Dhuha Nadhem Abdullah Al-Maliki, Dr. Zainab Shallal Akkar Jaber

Muthanna Journal of Administrative and Economics Sciences

Public service organizations face increasing challenges in achieving organizational efficiency and sustainable excellence despite adopting quality initiatives. This is attributed to the limited integration of Total Quality Management (TQM) and benchmarking as pivotal tools in the continuous improvement process. This study aims to analyze the role of TQM, with its dimensions of (top management commitment, process management, training and capacity building, data-driven decision-making, and employee engagement), in enhancing organizational efficiency, while also examining the mediating role of benchmarking in this relationship. The study employed a descriptive-analytical approach and included a sample of 270 employees at the Al-Haritha Thermal Power Plant …

The Role Of Fuzzy Logic In Cost-Volume-Profit Analysis, Ahmed Imad Abed Al-Atabe, Mohammed Wafi Abbas Al-Shammar

Muthanna Journal of Administrative and Economics Sciences

Cost-volume-profit analysis (CVP) is one of the most important basic tools in management accounting. It enables understanding the relationship between three key elements: costs, volume, and profit level. The problem with this research is that this type of analysis, in its traditional form, uses clear and fixed data, such as the variable cost per unit, total fixed costs, selling price, or sales volume, which can be accurately determined. However, these assumptions do not accurately reflect practical reality, which is often characterized by uncertainty and fluctuations. The research aims to utilize an artificial intelligence tool, fuzzy logic, as a more flexible …

Career Development And Its Role In Organizational Commitment: An Analytical Survey Of The Opinions Of A Sample Of Employees At Al-Zahrawi Surgical Hospital/Maysan, Salem Haider Resen

Muthanna Journal of Administrative and Economics Sciences

The research aims to reveal the role of career development in its dimensions (training, promotions, career planning) in enhancing organizational commitment, as the research problem was embodied in knowing the role played by career development in the organizational commitment of employees at Al-Zahrawi Surgical Hospital/Maysan? To achieve this, the research relied on a main hypothesis that (there is no statistically significant correlation or effect between career development and organizational commitment). The importance of the research is highlighted by its contribution to the development of human resources strategies to achieve organizational stability at the level of the Iraqi environment. On the …

The Impact Of Strategic Mindset On Competitive Pressures A Field Study At The Kronje Beverage Group, Dalal Salih Mahdi, Qadisiya Said Jabr

Muthanna Journal of Administrative and Economics Sciences

This research examines the impact of the strategic mindset (systems thinking, reframing, and deep thinking) on competitive pressures In the Kronje Group for beverage production. The descriptive analytical approach was adopted, collecting data using a questionnaire and analyzing it to express the opinions of a sample of leaders in the Kronje Group, which produces various beverages. The data was collected using a questionnaire based on a five-point Likert scale. A purposive sample of (60) managers was selected to represent the original population of (92) managers. The focus was on senior management leaders, including managers, assistants, and heads of departments, divisions, …

The Impact Of Implementing Good Governance Principles On The Quality Of University Education: An Analytical Study Of The Opinions Of A Sample Of Employees At Sawa Private University, Thanaa Hussein Jalil Al-Khuzaie

Muthanna Journal of Administrative and Economics Sciences

This study aims to analyze the impact of applying good governance principles—such as transparency, accountability, participation, and the rule of law—within higher education institutions on the quality of university education, by examining the relationship between these principles and academic and administrative quality indicators. The study population comprised academic and administrative staff at Al-Sahel Private University. A stratified random sample of 75 participants was selected from the university. Data were analyzed using descriptive statistics (mean, standard deviation), Pearson correlation coefficient, and coefficient of variation. The instrument’s reliability was assessed using Cronbach’s alpha, and factor analysis was conducted. Hypotheses were tested using …