2017 Tax Cuts And Corporate Investment And Financing Decisions: An Empirical Investigation,
2022
Southeastern Louisiana University
2017 Tax Cuts And Corporate Investment And Financing Decisions: An Empirical Investigation, Rakesh Duggal
Southern University College of Business E-Journal
The Tax Cuts and Jobs Act of 1917 (TCJA) amended the Internal Revenue Code of 1986 and significantly lowered the corporate tax rate, in addition to providing other tax incentives to spur corporate investments. The TCJA has the potential to impact corporate cash flows and corporate investment and financing decisions. In response to the TCJA, firms could enhance their capital expenditure budgets, return excess capital to shareholders, and/or hold excess capital for better opportunities in the future. Using S&P 500 firms as a sample, this study finds no statistical difference in the actual corporate taxes paid in the post-and pre-TCJA …
Do Auditors Respond To Changes In Clients’ Analyst Coverage? Evidence From A Natural Experiment,
2022
University of South Florida
Do Auditors Respond To Changes In Clients’ Analyst Coverage? Evidence From A Natural Experiment, Mohammad Alkhamees
USF Tampa Graduate Theses and Dissertations
Prior research has established that analysts serve as an important monitor of managementand improve the quality of firms’ financial reporting. In this study, I utilize the natural experiment resulting from the mergers and closures of brokerage houses, to examine whether this exogenous change in firms’ information environment impacts the audit process. Specifically, I examine whether reductions in analyst coverage have an effect on auditor effort proxied by audit fees and audit report lag, as well as financial reporting quality, measured by future restatements. I find that client firms pay significantly higher audit fees following an exogenous reduction in analyst coverage …
Differentiated Banking In India: The Road Ahead,
2022
Assistant Professor, Birla Global University, Bhubaneswar
Differentiated Banking In India: The Road Ahead, Akshay Kumar Mishra
Management Dynamics
No abstract provided.
Impact Of Orientation Program On Teacher's Performance,
2022
Assistant Professor, Jaipuria Institute of Management, Jaipur
Impact Of Orientation Program On Teacher's Performance, Akshay Kumar Mishra
Management Dynamics
No abstract provided.
Are All Pictures Worth 1,000 Words? An Investigation Of Fit Between Graph Type And Performance On Accounting Data Analytics Tasks,
2022
University of South Florida
Are All Pictures Worth 1,000 Words? An Investigation Of Fit Between Graph Type And Performance On Accounting Data Analytics Tasks, Shawn Paul Granitto
USF Tampa Graduate Theses and Dissertations
The usefulness of accounting data is directly dependent on the presentation and interpretation of the data (DeSanctis and Jarvenpaa 1989; Brown-Liburd et al. 2015; Cao et al. 2015). While both corporate accounting and public accounting have a large focus on data analytics and visualizations, accountants in both fields have reported to have minimal experience creating visualizations and observe a growing use of visualizations within their role (Krumwiede 2019; Buchheit et al. 2020; Gibson et al. 2020). Vessey (1991) finds that the appropriateness of a visualization can impact a user’s decision-making performance. Although prior studies have provided suggestions of when to …
Comment Letters On Exposure Draft: Proposed Revisions Related To Officers, Directors, And Beneficial Owners, June 3, 2022,
2022
University of Mississippi
Comment Letters On Exposure Draft: Proposed Revisions Related To Officers, Directors, And Beneficial Owners, June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Revisions Related To Officers, Directors, And Beneficial Owners Revised "Offering Or Accepting Gifts Or Entertainment Interpretations (1.120.010 And 1.285.010) Revised "Conceptual Framework For Members In Public Practice" (1.000.010), June 3, 2022,
2022
University of Mississippi
Comment Letters On Proposed Revisions Related To Officers, Directors, And Beneficial Owners Revised "Offering Or Accepting Gifts Or Entertainment Interpretations (1.120.010 And 1.285.010) Revised "Conceptual Framework For Members In Public Practice" (1.000.010), June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed New And Revised Definitions And Interpretations Compliance Audits New Definition "Compliance Audit" New Definition "Compliance Audit Attest Client" Revised Definition "Financial Statement Attest Client" Revised "Client Affiliates" Interpretation Revised "State And Local Governments Client Affiliates" Interpretation June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Exposure Draft: Proposed New And Revised Definitions And Interpretations Compliance Audits New Definition "Compliance Audit" New Definition "Compliance Audit Attest Client" Revised Definition "Financial Statement Attest Client" Revised "Client Affiliates" Interpretation Revised "State And Local Governments Client Affiliates" Interpretation June 3, 2022, Comments Are Requested By September 1, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Exposure Draft: Proposed Revisions Related To Officers, Directors, And Beneficial Owners Revised "Offering Or Accepting Gifts Or Entertainment Interpretations (1.120.010 And 1.285.010) Revised "Conceptual Framework For Members In Public Practice" (1.000.010), June 3, 2022, Comments Are Requested By July 5, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Exposure Draft: Proposed New And Revised Definitions And Interpretations, Compliance Audits, June 3, 2022,
2022
University of Mississippi
Exposure Draft: Proposed New And Revised Definitions And Interpretations, Compliance Audits, June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Exposure Draft: Proposed Revisions Related To Officers, Directors, And Beneficial Owners, June 3, 2022,
2022
University of Mississippi
Exposure Draft: Proposed Revisions Related To Officers, Directors, And Beneficial Owners, June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed New And Revised Definitions And Interpretations, Compliance Audits,
2022
University of Mississippi
Comment Letters On Proposed New And Revised Definitions And Interpretations, Compliance Audits, American Institute Of Certified Public Accountants. Professional Ethics Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Daung Well By Daung Good,
2022
Singapore Management University
Daung Well By Daung Good, Leon Qiu, Singapore Management University
Perspectives@SMU
Leon Qiu started microfinance lending startup Daung Capital to help the unbanked in Myanmar. Can he adequately help the farmers there?
Fabrication Runtime Decision For A Hybrid System Incorporating Probabilistic Breakdowns, Scrap, And Overtime,
2022
Chaoyang University of Technology
Fabrication Runtime Decision For A Hybrid System Incorporating Probabilistic Breakdowns, Scrap, And Overtime, Yuan Shyi Peter Chiu, Yunsen Wang, Tsu Ming Yeh, Singa Wang Chiu
Department of Accounting and Finance Faculty Scholarship and Creative Works
Manufacturers today need to optimize their fabrication runtime decision by meeting short customer order due dates externally and managing the potentially unreliable machines and manufacturing processes internally. Outsourcing and overtime are commonly utilized strategies to expedite fabricating time. Additionally, detailed analyses and necessary actions on inevitable product defects (i.e., removal of scraps) and equipment breakdowns (such as machine repairing) are prerequisites to fabrication runtime planning. Motivated by assisting today’s manufacturers decide the best batch runtime plan under the situations mentioned above, this study applies mathematical modeling to a hybrid fabrication problem that incorporates partial overtime and outsourcing, inevitable product defects, …
Inquiries Of The Predecessor Auditor Regarding Fraud And Noncompliance With Laws And Regulations; Statement On Auditing Standards, 147 (June 2022),
2022
University of Mississippi
Inquiries Of The Predecessor Auditor Regarding Fraud And Noncompliance With Laws And Regulations; Statement On Auditing Standards, 147 (June 2022), American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Quality Management For An Engagement Conducted In Accordance With Generally Accepted Auditing Standards; Statement On Auditing Standards, 146 June 2022),
2022
University of Mississippi
Quality Management For An Engagement Conducted In Accordance With Generally Accepted Auditing Standards; Statement On Auditing Standards, 146 June 2022), American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Economic Policy Uncertainty And Non-Gaap Reporting,
2022
CUNY Graduate Center
Economic Policy Uncertainty And Non-Gaap Reporting, Ryan H. Wynne
Dissertations, Theses, and Capstone Projects
This study investigates the impact of economic policy uncertainty (EPU) on non-GAAP reporting. Prior research documents that numerous factors influence the frequency and quality of non-GAAP earnings disclosures, but the expected association between EPU and non-GAAP reporting is unclear. On the one hand, greater EPU may increase investor demand for additional financial information, while on the other hand, more EPU may lead to less non-GAAP disclosure by making core or recurring earnings more difficult to predict. Additionally, greater EPU may provide increased opportunity for managers to use non-GAAP reporting to mislead investors. I document a significantly positive association, on average, …
Aicpa Professional Standards As Of June 1, 2018, Volume 2: Statements Of Position — Auditing And Attestation, Statement Of Position — Accounting, Accounting And Review Services, Accounting And Review Services (Clarified), Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Quality Management For An Engagement Conducted In Accordance With Statements On Standards For Accounting And Review Services; Statement On Standards For Accounting And Review Services 26 (June 2022),
2022
University of Mississippi
Quality Management For An Engagement Conducted In Accordance With Statements On Standards For Accounting And Review Services; Statement On Standards For Accounting And Review Services 26 (June 2022), American Institute Of Certified Public Accountants. Accounting And Review Services Committee
AICPA Professional Standards
No abstract provided.
