Toward An Understanding Of Year-Over-Year Changes In Municipal Management Discussion And Analysis Disclosures,
2021
Marquette University
Toward An Understanding Of Year-Over-Year Changes In Municipal Management Discussion And Analysis Disclosures, Kevin Rich, Brent L. Roberts, Joseph Wall, Jean X. Zhang
Accounting Faculty Research and Publications
Using a unique setting in which the standard setter (the Governmental Accounting Standards Board) provides guidance on the content of Management Discussion and Analysis (MD&A) disclosures, we investigate the determinants of content changes in municipal government MD&A. We do so in terms of economic changes, turnover, and regulatory characteristics. We use a sample of 1142 municipal MD&A disclosures from fiscal year 2011 to 2015 to calculate a difference score based on the degree to which municipal MD&As change from the previous year. Our empirical analysis highlights that MD&A content changes vary directly with changes in the unemployment rate, fund balance …
Robust And Ethical Data Governance Critical To Growth In Digital Age,
2021
Singapore Management University
Robust And Ethical Data Governance Critical To Growth In Digital Age, Themin Suwardy, Melvin Yong
Research Collection School Of Accountancy
With increasing digitalisation, and companies collecting an ever-increasing amount of their customer and business data, organisations have to become more accountable to stakeholders such as regulators, customers and investors on the issue of data. Observers say expectations are also increasing, with incidents of data breaches capturing much media attention. Just as corporate governance encompasses more than just compliance, experts say data governance is more than just data protection and security but also about creating value.
Service Quality Analysis Of Mhealth Services Using Text Mining Method : Alodokter And Halodoc,
2021
School of Economics and Business, Telkom University, Bandung, West Java, Indonesia
Service Quality Analysis Of Mhealth Services Using Text Mining Method : Alodokter And Halodoc, Nadya Paramita, Siska Noviarisanti
International Journal of Management, Finance and Accounting
The digital transformation of health services causes an increasing number of digital health service providers in Indonesia. The user shares their experiences and reviews each other on the online platform. This study aims to understand user perceptions of m-health services in Indonesia based on m-health service quality with a big data approach. Research using text mining is derived from the results of the reviews of the application Alodokter and Halodoc. User-generated content was gathered from the platform Google Play Store in the period April to December 2020. Based on the sentiment analysis, Alodokter performs well with 73% positive and 27% …
The Money Supply And Economic Activities In Malaysia,
2021
Faculty of Management, Multimedia University, Malaysia.
The Money Supply And Economic Activities In Malaysia, Muhamad Lokman Hakimi Suid
International Journal of Management, Finance and Accounting
This study examined how economic activities affect the direction of money supply in Malaysia. The overnight policy rate is the interest rate set by Bank Negara Malaysia (BNM) as its monetary policy tool. Based on the Keynesian Economic Theory, the autoregressive distributed lag (ARDL) model was applied to analyse how the industrial production index, interest rate and consumer price index influenced money supply. The findings of this study supported the notion that economic growth significantly affected the money supply in the short run. There was no evidence of such a relationship in the long run. Maintaining a stable money supply …
Accounting Practicum: Case Studies Compilation And Analysis Fall 2020 And Spring 2021,
2021
University of Mississippi
Accounting Practicum: Case Studies Compilation And Analysis Fall 2020 And Spring 2021, Margaret Case
Honors Theses
The following thesis consists of twelve explanations on a variety of financial accounting standards. Those of which fall under the Generally Accepted Accounting Principles (GAAP) as directed by the Financial Accounting Standards Board (FASB). In addition with the topics presented are learned material from Intermediate Financial Accounting I and II and multiple other accounting-related classes. Each topic has been analyzed and concluded in conjunction related to the thesis topic. Through the accounting case studies, an understanding of various major accounting principles and their related areas are shown. The case studies were completed with the direction of Dr. Victoria Dickinson under …
B Corps’ Social Media Communications During The Covid-19 Pandemic: Through The Lens Of The Triple Bottom Line,
2021
Montclair State University
B Corps’ Social Media Communications During The Covid-19 Pandemic: Through The Lens Of The Triple Bottom Line, Manveer Mann, Sang-Eun Byun, Whitney Ginder
Department of Marketing Faculty Scholarship and Creative Works
The COVID-19 pandemic and rising demand for transparency has heightened the importance of sustainability communications on social media to generate deeper stakeholder engagement. Although B Corporations (B Corps), businesses committed to the triple bottom line (TBL), could serve as a catalyst for sustainable development, little is known about how they communicate on social media during a crisis. Therefore, we examined social media communications of B Corps to (1) identify salient topics and themes, (2) analyze how these themes align with the TBL, and (3) evaluate social media performance against industry benchmarks. We focused on the apparel, footwear, and accessories (AFA) …
Financial Accounting For Nonbusiness Majors X,
2021
University of Rhode Island
Financial Accounting For Nonbusiness Majors X, Andree Rathemacher
Library Impact Statements
No abstract provided.
Auditing Standards Board (Asb), Meeting Summary [Highlights], August 18, 2021,
2021
University of Mississippi
Auditing Standards Board (Asb), Meeting Summary [Highlights], August 18, 2021, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Open Meeting Agenda, August 17–18, 2021, Virtual,
2021
University of Mississippi
Open Meeting Agenda, August 17–18, 2021, Virtual, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Open Meeting Minutes — August 17–18, 2021,
2021
University of Mississippi
Open Meeting Minutes — August 17–18, 2021, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Apple’S Cost-Sharing Arrangement: Frankenstein’S Monster,
2021
California Polytechnic State University, San Luis Obispo
Apple’S Cost-Sharing Arrangement: Frankenstein’S Monster, David G. Chamberlain, Stephen L. Curtis
Accounting
In this two-part report, Curtis and Chamberlain break down Apple’s cost-sharing arrangement and explain how corporate taxpayers have been able to exploit the cost-sharing regulations to shift hundreds of billions or even trillions in U.S. profits offshore with little or no IRS detection or enforcement.
Auditing Non-Gaap Measures: Signaling More Than Intended,
2021
University of Illinois at Urbana-Champaign
Auditing Non-Gaap Measures: Signaling More Than Intended, Spencer B. Anderson, Jessen L. Hobson, Ryan D. Sommerfeldt
Faculty Publications
Many companies regularly disclose non-GAAP performance measures to communicate firm-specific information that does not fit within the mold of GAAP reporting. However, these non- GAAP measures may have low information content or even be misleading to investors. Thus, the question arises of whether auditors should play a larger role in the reporting of non-GAAP measures, which currently are not audited. We run an experiment to provide ex ante evidence on the effect of auditing non-GAAP measures. Specifically, we present investor-participants with a non- GAAP measure that should be used when making investment judgments (more informative) or should not be used …
Examining User Intention Toward Cloud-Based Accounting Information System Adoption,
2021
Akuntansi, Fakultas Ekonomi Bisnis, Universitas Padjadjaran
Examining User Intention Toward Cloud-Based Accounting Information System Adoption, Erika Handayani, Zaldy Adrianto, Hamzah Ritchi
Journal of Accounting Auditing and Business
This research examined the association of users perceived ease of use, usefulness, and risks with the intention of cloud-based accounting information systems (AIS) adoption. The research involved 41 small-medium enterprises (SMEs) in Bandung as the samples of the study. The data was collected using a questionnaires instrument with a purposive sampling technique. The results showed that perceived ease of use (PEOU) and usefulness (PU) was positively associated with adopting a cloud-based accounting information system. Meanwhile, the perceived risk (PR) had no significant influence on the cloud-based accounting information system’s perceived usefulness (PU). However, the perceived risk significantly influenced to intention …
The Determinants Of Environmental Performance: A Study On Indonesia Listed Firms,
2021
Padjadjaran University
The Determinants Of Environmental Performance: A Study On Indonesia Listed Firms, Amalia Tresna Fadhilah, Harry Suharman, Sofik Handoyo
Journal of Accounting Auditing and Business
This study aims to analyse and examine the determinants of environmental performance in companies. The results of this study are expected to increase the company's concern for environmental sustainability. The population in this study were all companies listed on the Indonesia Stock Exchange in the 2017-2020 period. The samples in this study were 11 companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This research was conducted with a quantitative approach. The results show that financial performance, corporate governance, and market capitalisation positively and significantly affect environmental performance.
Detecting Fraudulent Financial Reporting Using Artificial Neural Network,
2021
120620180008
Detecting Fraudulent Financial Reporting Using Artificial Neural Network, Meutia Riany, Citra Sukmadilaga, Devianti Yunita
Journal of Accounting Auditing and Business
This research aims to examine whether Artificial Neural Network (ANN) method can detect fraudulent financial reporting and whether firms are indicated to commit fraudulent financial reporting. The population in this research are firms listed on the Indonesia Stock Exchange in 2019 and companies that are confirmed to have committed fraudulent financial reporting. In total, 506 data sets were obtained through the purposive sampling technique. The data used in this research were obtained from financial statements. ANN method is used as the data analysis method in this research. Ten variables were used as fraud risk indicators to detect fraudulent financial reporting …
Liberalization Of Stock Exchange Operations Concepts And Their Governance (A Comparative Study),
2021
Amman Arab University , Jordan
Liberalization Of Stock Exchange Operations Concepts And Their Governance (A Comparative Study), Ahmed Al-Momani, Walid Mahamid
Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات
There is no doubt that there is an attack on the terminology and words Arab and Islamic. and that being in nations from time immemorial. Which is part of the clash of civilizations. God has warned of the importance of this ideological conflict in the Holy Qur'an. Where the bite examples to consider them. And provided us with the controls that protect the nation. The return to the style used in what God revealed to His Messenger. One of these words. Which translated verbatim “Bedouin or sometimes deliberate. Sometimes the other. What is used in the SEC for the sale …
Celebrating A Milestone: 20th Anniversary Achievement Highlights [School Of Accountancy],
2021
Singapore Management University
Celebrating A Milestone: 20th Anniversary Achievement Highlights [School Of Accountancy], Singapore Management University
SMU Corporate Reports
The book “Celebrating a Milestone 20th Anniversary Achievement Highlights” was published in August 2021 to commemorate SoA’s 20th Anniversary as well as the 15th Anniversary of the Master of Professional Accounting Programme. The book documents the achievements and key milestones in SoA’s history.
Top Legal Executives And Mergers And Acquisitions Process And Outcomes,
2021
University of Texas at Arlington
Top Legal Executives And Mergers And Acquisitions Process And Outcomes, Suye Wang
Accounting Dissertations - Archive
The role of a firm’s in-house top legal executives has become more prominent in recent years due to regulatory changes, increasing litigation, and growing risk and liability in the corporate world. Top legal executives act as trusted advisers to top management and board of directors in strategic decision-making. In this dissertation, I develop a measure of top legal executive influence in the acquiring firm and examine whether the top legal executive’s influence is associated with mergers and acquisitions (M&A) process and outcomes. I find that top legal executive influence is associated with shorter public process length (deal announcement to deal …
The Impact Of Rtgs On Internal Control - A Comparative Study Between Some Iraqi Banks,
2021
University of Mustansiriyah
The Impact Of Rtgs On Internal Control - A Comparative Study Between Some Iraqi Banks, Salowan H. Al Taee, Noor A. Rahdi
University of South Florida (USF) M3 Publishing
The research aims to examine the impact of the Real time Gross settlement (RTGS) As an example of Electronic Payment Systems (EPS) in some Iraqi banks registered in the Iraq market for the securities and banks selected in the research sample (Iraqi Central bank, commercial Gulf Bank, United Bank for Investment of Iraq, Agricultural cooperative Bank) and researchers designed the resolution designed to achieve the objectives of research and test its hypothesis to gain access to the extent to which banks apply Sample search for internal controls of general procedures, application, security procedures and protection of proposed applications based on …
The Impact Of Working Capital On Cash Management Under Ias 7 Framework: An Examination Of Tourism Listed Companies In Indonesia And Turkey,
2021
University of Bandar Lampung
The Impact Of Working Capital On Cash Management Under Ias 7 Framework: An Examination Of Tourism Listed Companies In Indonesia And Turkey, Tri Damayanti, Tuba D. Baskan
University of South Florida (USF) M3 Publishing
The objective of this study is to find the impact of capital on cash management in tourism industries. We employ three models for measuring cash management. Working capital structure is measured by working capital turnover ratio. In order to get more understand of our analysis, we hired control variables such firm performance, firm size and country specific. We applied panel analysis of 93 financial reports of Indonesian and 27 Turkish tourism listed companies. We apply three models of cash management which could not be find in another prior research. The output shows that each model found that our hypotheses is …
