Accounting Commons^™

The Determinants Of Environmental Disclosure Quality: Empirical Evidence From Indonesia, Pricilia Angela, Sofik Handoyo

Journal of Accounting Auditing and Business

Sustainability issues have increased the need for stakeholder toward environmental information disclosure. Quality of environmental information is pivotal for stakeholders to make a proper assessment of a firm’s environmental performance. This study examines the relationship between a firm’s characteristics and environmental disclosure quality. Firm’s characteristics in this study refer to the size, ownership concentration, age, and leverage. Content analysis of sustainability reporting was applied in this study. The study involved 33 listed firms in Indonesia Stock Exchange (IDX) that are consistently issued sustainability reporting during 2014-2016. Simultaneously test indicated that characteristics of the firm significantly explain the variance of environmental …

Critical Success Factors Enterprise Resource Planning (Erp) Implementation In Higher Education, Adjeng Kartika Rizkiana, Hamzah Ritchi, Zaldy Adrianto

Journal of Accounting Auditing and Business

One of the technologies that can optimize the data management system in Higher Education is the Enterprise Resource Planning (ERP) information system. However, in its implementation, failures often occur. This research was conducted to formulate the key factors for the successful implementation of ERP systems in universities. The research method used is descriptive qualitative through case studies on 4 campuses in West Java. The 20 key factors taken are the result of iterations of 32 works of literature in the 2016-2019 timeframe. The results of the study provide an overview of the key success factors that have emerged at each …

Responsibility Accounting On Amil Zakat Organization, Irda Agustin Kustiwi, Tjiptohadi Sawarjuwono

Journal of Accounting Auditing and Business

Responsibility accounting carried out by organizations in the business sector is based more on material budgets. This budget is in the form of accumulated costs at the responsibility center that is used to assess management performance. Islam explains that accountability based on al-Mishbah's interpretation has a broad essence. Responsibility accounting  includes the relationship between humans and humans (material), environmental (social), and Creator (spiritual). This research uses a qualitative method with an exploratory case study approach. The case study approach was chosen because the context of accountability accounting is an important understanding related to phenomena that occur in the field. The …

Audit Quality And Tax Avoidance: The Role Of Independent Commissioners And Audit Committee's Financial Expertise, Amelia Rizqia, Anies Lastiati

Journal of Accounting Auditing and Business

Abstract: This study aims to examine the effect of audit quality on tax avoidance. It further examines whether an independent board of commissioners and the audit committee's expertise affect the relationship between audit quality and tax avoidance. The study observed manufacturing companies listed on the Indonesia Stock Exchange (IDX) and the Malaysia Stock Exchange in 2018. Tax avoidance is measured by abnormal book-tax difference, while audit quality is proxied by Big Four-accounting firm and the audit tenure. The test results show that Big Four firms lower the tax avoidance level done by corporations, but not audit tenure. Furthermore, results also …

Blockchain Disruption On Management Accountant's Role: Systematic Literature Review, Vecco Suryahadi Saputro, Hamzah Ritchi, Sofik Handoyo

Journal of Accounting Auditing and Business

Blockchain considered as an emerging technology that potentially disrupts how management accountant work and his role. This research intends to understand what Blockchain’s capabilities will disrupt the profession by conducting a systematic literature review (SLR). A protocol of SLR is inspired by Kitchenham, Van Akthley, and Okoli in their works. The protocol consists of identifying purpose and outcome research, definition research question, preparing search and review protocol, title and abstract screening, paper quality assessment, data extraction, and data analysis. MAXQDA  was used to conduct the SLR protocol. Seven academic journal databases were used in the searching stage. Kitchenham’s guidelines inspire …

Auditing Standards Board (Asb), Meeting Highlights, January 11-14, 2021, Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb), Meeting Agenda, January 11-14, 2021, Video Conference (Zoom) (Times Are Est), American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Forensic Accounting Education, Practice, And Career Path In Saudi Arabia, Mohammed Alzahrane

USF Tampa Graduate Theses and Dissertations

The various high-profile cases of financial fraud that threatened to or led to the downfall of high ranking companies have reinforced the need to equip accounting professionals with the skills necessary to detect and investigate fraud. This study aims to evaluate forensic accountants' effectiveness in Saudi Arabia in meeting the needs of the judicial system and their clients. The study also seeks to explore forensic accounting in depth through the opinions, thoughts, concerns, conceptualizations, and experiences of Saudi judges who are routinely involved in forensic accounting cases. These cases often require expert testimony (i.e., cases involving, but not limited to, …

Impact Of The Tax Cut And Jobs Act Of 2017 On Six Key Industries, Ariana Bar

Research and Innovation Village

The research showcases the impact of the Tax Cuts and Jobs Act of 2017 on six different industries: agriculture, construction, manufacturing, utilities, finance, and services. Data was obtained from Calcbench, and ratios of income tax to earnings before taxes, assets, and revenue were calculated along with percent changes from 2017 to 2018.It was hypothesized that the Tax Cuts and Jobs Act of 2017 would have a positive impact on these industries and lead to a reduction in taxes. The research demonstrated that change in the corporate tax rate, bonus depreciation, and the NOL carryforward are common aspects of the tax …

Using The Green Climate Fund To Build Stronger Infrastructures Among Sids: A Comparative Analysis Of Tonga And Haiti, Mauricio Gomez Novoa

Global Sustainable Development Projects

The last two decades have drawn significant attention to the lack of infrastructure and adaptation plans accessible for the protection against climate-related hazards, especially those implemented in developing communities where low-income individuals are disproportionately affected. Small Island Developing States, also referred to as SIDS, are known for their limited resources, as well as their high susceptibility to environmental and economic shocks. Officially launched in 2010 by the United Nations Framework Convention on Climate Change (UNFCCC), the Green Climate Fund is a US $100 billion dollar fund approved by 196 sovereign governments to help lower-income countries shift to low emission, climate-resilient …

2021-2022 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

2021-2022 Operating Budget of Morehead State University.

The Effect Of Professional Identity Salience And Leadership Climate On Accountants' Ethical Decisions, Yin Xu, Karl J. Wang, Doug Ziegenfuss

Accounting Faculty Publications

The purpose of this study was to examine the influence of contextual factors in organizations on accountants’ ethical decisions. Specifically, the study investigated whether professional identity salience and ethical leadership climate affected accountants’ ethical judgments and intentions to act more ethically. A study is conducted, in a 2 x 2 between-factorial design, by using certified public accountants (N=375) as participants. The findings show that accountants made more ethical judgments when professional identity salience was increased by highlighting the professional code of ethics. Accountants intended to act more ethically only when the leadership climate was positive. The results suggest that a …

2020-2021 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2020-2021 Audit Report for Morehead State University.

Incorporating Experiential Learning Into The Accounting Curriculum: Best Practices And Lessons Learned From A Recently Implemented Curriculum, Timothy G. Bryan

Faculty Submissions

This paper offers best practices for implementing an experiential learning component into an accounting curriculum in order to provide multiple experiential learning opportunities that are “for credit.” Sometimes employers may not be able to provide internship opportunities to students, or students may not be able to dedicate the required amount of time to obtain an internship in accounting. Recognizing this reality, we recommend implementing an on-campus alternative that would provide students the experiential learning opportunity they need through the Volunteer Income Tax Assistance Program (VITA) for course credit. For students transitioning into the job market, this experiential learning opportunity provides …

Unfaithful Representation: Understating Accounts Receivable In The Name Of Conservatism, Timothy G. Bryan

Faculty Submissions

This research empirically examines the relationship between conservatism in accounting and the allowance for doubtful accounts. A sample of companies’ financial data related to the allowance for doubtful accounts and bad debt expense in the chemical and allied products manufacturers industry, SIC 28, for the period from 2005 through 2017 was obtained. The results of analysis of this data indicate that the allowance for doubtful accounts is overstated in these firms and has become more overstated since 2004. This research is important as few have researched the allowance for doubtful accounts, and that research has not considered the allowance for …

The Push For Independence: A Closer Look At The United States And United Kingdom Regulatory Environments, Nicholas Hardner

Senior Honors Projects

The purpose of this research project is to examine the regulatory environments of both the United States (U.S.) and United Kingdom (U.K.) and to further compare and contrast the two. This comes in recent light of the prominent topic of the Big Four public accounting firms (i.e., Deloitte, Ernst & Young, KPMG, and PricewaterhouseCoopers) being called to separate their audit practices from their other lines of service over independence concerns within the U.K. At the time of the creation of this project’s focus, there had been public outcry for this action to take form after numerous audit failures, which came …

President Trump’S Payroll Tax Deferral And Its Implications, Brian Synek

Senior Honors Projects

This paper explores the general concept of payroll taxes and the wide-ranging effects of President Trump’s payroll tax deferral. This single executive action has impacted millions of people and may impact millions more in the years to come. To determine the payroll tax deferral’s effect on a wide variety of stakeholders, I used a mix of sources including but not limited to federal laws and regulations, professional practice guides written by practicing CPAs, and academic and mass media publications. Furthermore, I conducted interviews with practicing tax professionals to discern what impact the payroll tax deferral may have on long-term tax …

Living Up To Your Codes? Corporate Codes Of Ethics And The Cost Of Equity Capital, Hong Kim Duong, Marco Fasan, Giorgio Gotti

Accounting Faculty Publications

Purpose-

Previous literature provides mixed evidence about the effectiveness of a code of ethics in limiting managerial opportunism. While some studies find that code of ethics is merely window-dressing, others find that they do influence managers' behavior. The present study investigates whether the quality of a code of ethics decreases the cost of equity by limiting managerial opportunism.

Design/methodology/approach-

In order to test the hypothesis, the authors perform an empirical analysis on a sample of US companies in the 2004–2012 period. The results are robust to a battery of robustness analyses that the authors performed in order to take care …

Why Don’T You Play The Game? Evaluating The Use Of Gamification In An Undergraduate Finance Course, Alfonso Miguel N. Sevidal

Finance and Accounting Faculty Publications

The board game Monopoly is used as a gamification tool in an undergraduate finance course in a private business school in the Philippines. The use of Monopoly as a gamification tool is evaluated using Han’s (2015) adaptation of the spiral curriculum and Landers's (2015) theory of gamified learning. According to Han, the spiral curriculum “is the circular model best suited to gamification as pedagogy because it allows students to learn and practice basic skills in order to master advanced tasks.” Meanwhile, Landers’s theory of gamified learning posits that “gamification affects learning via moderation when an instructional designer intends to encourage …

The Federal Prosecution Of Al Capone And Its Impact On The Evidentiary Evolution Of Forensic Accounting, Rachel Gumbel

Mahurin Honors College Capstone Experience/Thesis Projects

In the prohibition-era, Alphonse ‘Al’ Capone’s notoriety in Chicago was at its height, and a conglomerate investigation composed of multiple Federal departments launched to take down the impenetrable mobster. Capone’s sound completion of crimes and the threat of retaliation towards key-witnesses inhibited the success of the investigation for the Federal government. Therefore, the Treasury Department’s special investigative unit took charge, seeking to unveil the vast income that Capone failed to report on tax filings. Their efforts led to the successful prosecution of the seemingly untouchable man. An examination of the legal structures in place that allowed for the utilization of …