The Federal Prosecution Of Al Capone And Its Impact On The Evidentiary Evolution Of Forensic Accounting,
2021
Western Kentucky University
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 …
Ua3/1/1 President's Office-Cherry Reports,
2021
Western Kentucky University
Ua3/1/1 President's Office-Cherry Reports, Wku Archives
WKU Archives Collection Inventories
Reports made by Henry Cherry to the Board of Regents and departmental reports made to Henry Cherry.
A Study Of Consumer Behaviour Towards Food Waste In Ireland: Attitudes, Quantities And Global Warning Potentials,
2021
Technological University Dublin
A Study Of Consumer Behaviour Towards Food Waste In Ireland: Attitudes, Quantities And Global Warning Potentials, Angela Flanagan, Anushree Priyadarshini
Articles
This study aimed to investigate consumer behaviour towards food waste in Ireland by analysing their attitudes and quantities of food waste generated. Global warming potential of the food waste generated weekly is then assessed. A total of 2115 participants from all over the Republic of Ireland contributed to the survey (of which 2062 were included in this research). Using factor and cluster analysis, two clusters of consumers were formed based on their attitudes towards food waste, and it was found that 62.56% of the sample were ‘uncaring’ consumers and 37.44% were ‘caring’ consumers. The uncaring consumers consisted of more young …
The Impacts Of Covid-19 On Audit Practices,
2021
Eastern Michigan University
The Impacts Of Covid-19 On Audit Practices, Morise Adio-Moses
Senior Honors Theses and Projects
No abstract provided.
What Are The Factors That Influence The Adoption Of Data Analytics And Artificial Intelligence In Auditing?,
2021
University of Central Florida
What Are The Factors That Influence The Adoption Of Data Analytics And Artificial Intelligence In Auditing?, Grace Tsao
Honors Undergraduate Theses
Although past research finds that auditors support data analytics and artificial intelligence to enhance audit quality in their daily work, in reality, only a small number of audit firms, who innovated and invested in the two sophisticated technologies, utilize it in their auditing process. This paper analyzes three factors, including three individual theories, that may influence the adoption of data analytics and artificial intelligence in auditing: regulation (Institutional theory: explaining the catch-22 between the auditors and policymakers), knowledge barrier (Technology acceptance model's theory: explore the concept of ease of use), and people (algorithm aversion: a phenomenon that auditors believe in …
Corporate Social Responsibility And Firm Risk: Egypt’S Case,
2021
The British University in Egypt
Corporate Social Responsibility And Firm Risk: Egypt’S Case, Dina Hassouna, Rania Abdelfattah
Business Administration
Studies amongst developed countries have extensively investigated the link between corporate social responsibility (CSR) and financial performance. However, due to lack of research in the Middle East, especially in Egypt, the association between CSR and firm risk remains much less understood (Nguyen & Nguyen, 2015). Therefore, this paper is one of the very few studies that investigate the impact of CSR on firm risk amongst developing countries. A sample of 31 Egyptian listed companies was examined over four years, from 2011 to 2015. We test the impact of CSR on firm risk using fixed and random effects estimation models. We …
Solving A Hybrid Batch Production Problem With Unreliable Equipment And Quality Reassurance,
2021
Chaoyang University of Technology
Solving A Hybrid Batch Production Problem With Unreliable Equipment And Quality Reassurance, Singa Wang Chiu, Hua Yao Wu, Tsu Ming Yeh, Yunsen Wang
Department of Accounting and Finance Faculty Scholarship and Creative Works
A hybrid batch fabrication plan involving an outsourcing option is often established to deal with the in-house capacity constraint and/or meet timely demand with a reduced cycle time. Besides, the occurrences of unpredictable equipment malfunction and imperfect product quality should also be effectively managed during in-house fabrication to meet the production schedule and the required quality level. To address these concerns, we examine a hybrid economic production quantity (EPQ) problem with an unreliable machine and quality reassurance; wherein, an outside provider helps supply a portion of the batch at a requested timing and desirable quality, but at the price of …
The Influence Of Expedited Fabrication Rate, Unreliable Machines, Scrap, And Rework On The Production Runtime Decision In A Vendor-Buyer Coordinated Environment,
2021
Ramapo College of New Jersey
The Influence Of Expedited Fabrication Rate, Unreliable Machines, Scrap, And Rework On The Production Runtime Decision In A Vendor-Buyer Coordinated Environment, Yuan Shyi Peter Chiu, Yunsen Wang, Tiffany Chiu, Peng Cheng Sung
Department of Accounting and Finance Faculty Scholarship and Creative Works
Transnational manufacturing firms operate in highly competitive marketplaces. This means that they are continuously seeking ways to reduce order response and fabrication cycle times, maintain the desired product quality, manage unanticipated machine failures, and provide timely delivery to effectively minimize overall operating cost and maintain a competitive advantage over their intra-supply chains. To assist firms in achieving these operational goals, we examine a buyer-vendor coordinated system with an expedited fabrication rate, unreliable machines, scrap, and rework, with the objective of minimizing the overall operating costs. An imperfect manufacturing process is assumed, which arbitrarily produces repairable and scrap items, with the …
What Is The Effect Of The Cares Act On Public Companies’ Pension Plan Contributions?,
2021
University of New Hampshire
What Is The Effect Of The Cares Act On Public Companies’ Pension Plan Contributions?, Kyle Joseph Norman
Honors Theses and Capstones
No abstract provided.
The Future Of Auditing: An Analysis Of Ai Implementation In The Big Four Accounting Firms,
2021
University of New Hampshire, Durham
The Future Of Auditing: An Analysis Of Ai Implementation In The Big Four Accounting Firms, Alexander Michael Heye
Honors Theses and Capstones
The implementation of Artificial Intelligence (AI) technology has become somewhat of a hot topic within the modern business world. Many companies have chosen to embrace the potential that these systems have on the ways we can conduct business, while others are hesitant to “dip their toes” in the figurative waters of AI research and utilization. Auditing is no different from other industries in that firms are excited to see what potential these new innovations have in store for promoting a faster, more efficient, and more accurate audit. This review peers into how some Big 4 firms have made the first …
Covid-19 And The Effects On World's Most Admired Companies,
2021
University of New Hampshire, Durham
Covid-19 And The Effects On World's Most Admired Companies, Justin P. Mooney
Honors Theses and Capstones
No abstract provided.
Pcaob Inspection Reports And Perceived Audit Quality,
2021
University of New Hampshire, Durham
Pcaob Inspection Reports And Perceived Audit Quality, Coleman Michael Russell
Honors Theses and Capstones
No abstract provided.
Business Risk And Attest Service Fees: Understanding The Effect Of Low Fed Interest Rates On Bank Audit Fees,
2021
University of New Hampshire
Business Risk And Attest Service Fees: Understanding The Effect Of Low Fed Interest Rates On Bank Audit Fees, Lucas Erik Jones
Honors Theses and Capstones
No abstract provided.
The Effect Of The Covid-19 Pandemic On The Issuance Of Going Concern Opinions And Financial Restatements,
2021
University of New Hampshire, Durham
The Effect Of The Covid-19 Pandemic On The Issuance Of Going Concern Opinions And Financial Restatements, Jessica Oswald
Honors Theses and Capstones
No abstract provided.
Human Resource Strategies For Retaining Clinical Health Care Professionals,
2021
Walden University
Human Resource Strategies For Retaining Clinical Health Care Professionals, Shagunna Renee Muse
Walden Dissertations and Doctoral Studies
Human resource (HR) professionals who lack effective clinical employee retention strategies negatively affect patient care, employee well-being, and organizational culture. Grounded in the human capital theory, the purpose of this qualitative single case study was to explore effective strategies HR professionals use to retain clinical human capital. The study participants were five health care, HR professionals from one health care organization in the Northeast United States who successfully implemented strategies to improve clinical human capital. Data were collected from organizational documents and conducting semistructured interviews. Data were analyzed using thematic analysis, and four themes emerged: work-life balance, compensation, effective communication, …
Strategic Surrogates Or Sad Sinners: U.S. Taxation Of Bartering In Digital Services,
2021
Boise State University
Strategic Surrogates Or Sad Sinners: U.S. Taxation Of Bartering In Digital Services, Mark J. Cowan, Joshua Cutler, Ryan Baxter
Accountancy Faculty Publications and Presentations
The COVID-19 pandemic caused both a surge in technology use and a deterioration in government finances. At the same time, big tech companies are under scrutiny by lawmakers for tax avoidance, antitrust issues, and other concerns. These realities call for governments to reassess tax policy toward tech companies and for tech companies to reassess legal strategy toward taxes. State and federal governments' tax bases are eroding because of the noncash, barter nature of modern transactions. When a taxpayer uses “free” digital services such as e-mail, social media, or search engines, she pays via access to her personal data or attention. …
A Hebrew Republic Of Taxation?: Henry George’S Single Tax, Hebraic Law, And Unearned Income,
2021
Boise State University
A Hebrew Republic Of Taxation?: Henry George’S Single Tax, Hebraic Law, And Unearned Income, Joshua Cutler
Accountancy Faculty Publications and Presentations
Can millennia-old religious ideas offer insights into modern tax law? I explore this question through the hugely popular, yet largely forgotten, tax movement of political economist Henry George. Seeking to explain why poverty always seemed to increase along with progress, George proposed that, as societies advanced, land owners were able to capture an increasing share of unearned wealth. To remedy this, George proposed a “Single Tax” on the unearned income from land. George’s tax movement gained popularity largely because it was founded on widely-held ideas originating in the Hebrew Bible. Yet, the religious foundation of George’s tax movement has been …
Losing Altitude: The Impact Of Asc 842: Leases On The Reported Liquidity Of Large U.S. Airlines,
2021
Gardner-Webb University
Losing Altitude: The Impact Of Asc 842: Leases On The Reported Liquidity Of Large U.S. Airlines, Philip Slater
Doctor of Business Administration Dissertations
The airline industry in the United States represents fertile ground for research due to its susceptibility to extraneous demand shocks such as fuel price hikes, terrorist attacks, and global pandemics coupled with high leverage and high reliance on leasing. Accounting Standards Codification (ASC) 842: Leases became effective January 1st, 2019, requiring capitalization of the majority of leased assets. This study was motivated by how the act may have affected both reported airline liquidity and attempts to restructure leases to avoid capitalization, which may provide an initial impact. The objective of this study was to examine whether passage of …
Counselors, Judges, Or Executioners: The Role Of Financial Analysts In Capital Markets’ Responses To Alleged Fcpa Violations,
2021
Texas A&M University-San Antonio
Counselors, Judges, Or Executioners: The Role Of Financial Analysts In Capital Markets’ Responses To Alleged Fcpa Violations, Jesus R. Jimenez-Andrade, Timothy J. Fogarty, Gregory A. Jonas
Accounting Faculty Publications (Archived)
Academic models grounded in market efficiency and reputational principles argue that market firms value suffer investors punishment as consequence of international bribery allegations. However, there are indicators of potential mispricing when authorities reveal the details of the allegations. To reconcile this phenomenon, this research theorizes the influence of analysts revised expectations as moderators and/or mediators of the relationship between the reputational and economic penalties, and investors’ response. Findings from 124 documented cases (2007 to 2018) suggest that analysts positively moderate (not mediate) the relationship concerning reputational (not economic) penalties and stock returns in the short-term after the press release (three-day …
Tracking School-To-Work Transition Among The Youth In The Philippines,
2021
International Food Policy Research Institute
Tracking School-To-Work Transition Among The Youth In The Philippines, Futoshi Yamauchi, Marites Tiongco
DLSU Business & Economics Review
This paper examines wage variations and turnovers using a unique tracking survey data of Filipino youth who were initially sampled at Grade 6. The analysis also uses mathematics and English test scores at Grade 6 to proxy for cognitive abilities. The empirical results show that returns to education and ability increase with labor market experience and occupational upgrading. The study highlights the importance of academic achievements, measured by both years of schooling completed and academic test scores, in upgrading occupations of youth to realize higher returns in the labor market, even though many youths often start with irregular and undesirable …
