Accounting Commons^™

Strategies For Small Businesses To Enhance Ethical Financial Reporting, Mercy Nchangnwi

Walden Dissertations and Doctoral Studies

Unethical financial reporting can negatively impact the sustainability of a business organization. Small business owners who struggle to promote ethical financial reporting are at high risk of failure. Grounded in the fraud diamond theory, the purpose of this qualitative multiple case study was to explore strategies small business owners use to enhance ethical financial reporting. The participants comprised four small business owners in Massachusetts who effectively used strategies to enhance ethical financial reporting. Data were collected from semistructured interviews, company documents, and casual observation. Data were analyzed using thematic analysis. Five themes emerged: ethical behavior, internal control and communication, monitoring, …

Impact Of Corporate Governance On Financial Reporting And Profitability Of Banking, Susan Ortega

Walden Dissertations and Doctoral Studies

AbstractA lack of corporate governance and financial reporting may lead to a decrease in profitability and bank closures due to poor management, lack of capital, and liquidity. Based on agency theory, the purpose of this correlational study was to investigate the relationship between corporate governance, financial reporting, and three measures of profitability; return on assets, return on equity, and net interest margin, in 80 banks within the Midwest from 2015–2018. The data were collected from the banks' websites and the Federal Deposit Insurance Corporation (FDIC). The results of the three regression analyses were not significant; however, financial reporting was a …

The Relationship Between Human Capital, Productivity, And Profitability, Neema Carolina Eleyae

Walden Dissertations and Doctoral Studies

In the industrial structure of Nigeria, lack of profitability, scarcity of human capital, and low productivity have resulted in the failure of many business organizations. Business leaders must maintain profitability to continue funding their business organizations in the future. Grounded in human capital theory, the purpose of this quantitative correlational study was to examine the relationship between human capital, productivity, and profitability among organizations listed on the Nigerian Stock Exchange. Archival data records (N = 836) between 2005 and 2019 were examined. The overall multiple linear regression model was able to significantly predict profitability: F (2, 833) = 79.35, p < .01, R2 = .158. Human capital was statistically significant (t = 12.548, p < .01, β = .400); productivity was not significant. A key recommendation for organizational leaders and policymakers in Nigeria is to increase higher education and general knowledge investments to improve the quality of human capital in the country, particularly in the services, construction, and information technology industries. Implications for positive social change include the potential for increased profitability and sustainability of organizations listed on the Nigerian Stock Exchange, which will be better equipped to compete globally through a skilled, well-educated workforce.

Strategies Used To Transition From Manual To Computerized Accounting In Small Businesses, Yonwanda Bullock

Walden Dissertations and Doctoral Studies

Small business owners with unsuccessful strategies of implementing computerized accounting systems may face a negative impact with their business sustainability and their business financial performance. Small businesses support the majority of the workforce in the United States, but 50% of small businesses fail within five years, and only 30% may survive long term. The beauty salon owners selected, successfully implemented a computerized accounting system to overcome the challenges of financial loss. Grounded in Davis’s technology acceptance theory, the purpose of this qualitative multiple case study was to investigate strategies small business beauty salon owners in Baltimore used to adopt computerized …

Integrated Report 2021; Adapt + Thrive, Association Of International Certified Professional Accountants

AICPA Annual Reports

No abstract provided.

Winning The War On Poverty: Tracking Living Standards In The Philippines Using A Class Of Axiomatic Indices, John Paolo R. Rivera

DLSU Business & Economics Review

Poverty has persistently badgered the Philippines and alleviating it has been the fundamental thrust of government. However, this was hampered by the recent pandemic resulting in economic contraction plunging many Filipino households into poverty and widening inequality. Bootstrapping the economy is needed to fast-track recovery through resumption of innovative reforms vital to pursue a higher growth path that will accelerate poverty reduction. To do this, it is necessary to understand where the Philippines stands, using household data. Without updated measures and well-informed national and regional profiles on living standards, poverty reduction is bleak, as programs to facilitate it remain to …

Determinants And Consequences Of Noncompliance With The 2013 Coso Framework, Kunsu Park, Juan Qin, Timothy Seidel, Jian Zhou

Faculty Publications

The Securities and Exchange Commission (SEC) requires firms to use a ‘‘suitable framework” as a basis for evaluating the effectiveness of internal control over financial reporting. The COSO 1992 framework was the most commonly used suitable framework until it was superseded by the COSO 2013 framework. Because strict compliance with the updated framework was not enforced by regulatory authorities, a nontrivial number of firms did not comply in a timely fashion. We investigate determinants and consequences of noncompliance with the COSO 2013 framework following the supersession of the COSO 1992 framework. We find that noncompliance is positively associated with proxies …

The Demand For Public Information By Local And Nonlocal Investors: Evidence From Investor-Level Data*, Travis Dyer

Faculty Publications

I examine the demand for public information by local and nonlocal investors. Using novel data on institutional investors' requests for financial information from the SEC, I document that investors acquire approximately 20% more financial information for their local investments. This pattern holds after controlling for investors’ 13(f) portfolio holdings. I further demonstrate that this pattern is concentrated in stocks eliciting behavioral biases as well as among investors with strong company relationships. Consistent with public information acquisition being more beneficial to local investors, I find that local investors exhibit both enhanced timeliness in acquiring public information and superior portfolio trading decisions …

Disclosure Sentiment: Machine Learning Vs Dictionary Methods, Richard Frankel, Jared Jennings, Joshua A. Lee

Faculty Publications

We compare the ability of dictionary-based and machine-learning methods to capture disclosure sentiment at 10-K filing and conference call dates. Like Loughran and McDonald (2011), we use returns to assess sentiment. We find that measures based on machine learning offer a significant improvement in explanatory power over dictionary-based measures. Specifically, machine-learning measures explain returns at 10-K filing dates, while measures based on the Loughran and McDonald dictionary only explain returns at 10-K filing dates during the time period of their study. Moreover, at conference-call dates, machine-learning methods offer an improvement over the Loughran and McDonald dictionary method of a greater …

Project Task Force - Conceptual Framework, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Let The Punishment Fit The Crime: How Retributive Fairness Perceptions Influence Observers’ Tax Compliance Intentions, Tisha King

Theses and Dissertations (Comprehensive)

The purpose of my research is to investigate how perceptions of retributive justice influence tax compliance. I address this objective by proposing two research questions: (1) How do taxpayers perceive the propriety of punishment for tax evasion? (2) How and when are observers’ compliance intentions influenced by perceptions of fairness disclosures about a specific retributive outcome, and the presence of a fairness-relevant disclosure?

To address the first research question, I conduct a survey of 331 adult Canadian taxpayers to ascertain the extent to which taxpayers perceive punishments for tax evasion as fair or unfair. I find that an appropriate punishment …

Decipher The Effect Of Gamification In Harnessing Boredom And Improving Performance, Zhuoyi Zhao

Theses and Dissertations (Comprehensive)

My thesis investigates the effectiveness of gamification in harnessing boredom and improving performance in a repetitive work process. In video games, “loot” rewards are unpredictable, intermittent gains used to motivate players to repeat boring actions. In a 2 X 2 experiment, I examine how loot rewards in point form may impact 1) disengagement, which is an immediate outcome of boredom, and 2) performance in settings where the points have and do not have cash value, respectively. More specifically, I manipulate the level of point reward unpredictability (fixed versus loot) and whether point rewards have cash value (absent versus present).

In …

How Do Team Workloads And Team Staffing Affect The Audit? Archival Evidence From U.S. Audits, Brant E. Christensen, Nathan J. Newton, Michael S. Wilkins

Faculty Publications

We use U.S. data from a global accounting firm to investigate how two key elements of audit teams eworkloads and staffing continuity e affect the audit. We find that heavier team workloads are associated with lower audit quality, particularly when team members have lower performance ratings or have total workloads that exceed 60 h per week. In addition to finding evidence of employee burnout, we also document an incremental distraction effect. Specifically, we find that audit quality on the primary client suffers when team members spend more time during busy season on other concurrent clients. Regarding continuity, we find that …

Subjective Evaluation Of Professional Employees: Work-Day Duration As A Heuristic To Evaluate Output, Sara Wick

Theses and Dissertations (Comprehensive)

The purpose of my dissertation is to investigate how information that should not signal output quality influences managers’ evaluations. To address this objective, I pose the following research question: In a setting where professional employees generate output that cannot be evaluated objectively, will managers use work-day duration to subjectively evaluate the quality of their output?

I address my research question using two experiments where I vary employees’ work-day duration relative to their peers (short versus equal) and the purpose of the evaluation (bonus versus promotion) while observing how supervisors make subjective quality evaluations about their output. I find that when …

Consideration Of The Ethical Implications Of Artificial Intelligence In The Audit Profession, Marcy Kim Uglum

Honors Program Theses

Given its burgeoning development and powerful use of data interpretation and analyses, AI is important to the future of the auditing profession. These new and emerging tools are needed to increase the efficiency and effectiveness of tasks (Baldwin, Brown, & Trinkle, 2007). Firms that provide these auditing services are looking for ways to use AI to assess the risk of unstructured and semi-structured, repetitive, decisions. Although AI is currently playing a prominent role in various aspects of our modern society, the use of this technology is still in the earlier stages of development for the auditing profession. Therefore, this research …

Fraud And Covid-19: An Unintended Downside Of Government Aid During The Pandemic, Derek Labarge

Honors Program Theses

Last year, COVID-19 brought an unprecedented global crisis to the world. As experts continue to analyze the virus itself, it is also necessary to study the aftermath of the pandemic. This includes any unforeseen consequences from the actions taken by people and governments trying to navigate their way through the chaos. This project aims to focus on one of these consequences: fraud. Past disasters and crises have unfortunately shown that these times of need for people are often when third parties, businesses, or even victims themselves take advantage of the situation for personal gain, often at the expense of those …

Gilti Regulations: The Intended Effects Compared To The Actual Results, Carson Lee Ehrenberg

Honors Program Theses

In this thesis, the proposed effects of GILTI have been analyzed and compared to the true effects of GILTI. Research has been done to see if GILTI is actually influencing firm’s choices on investment location, if companies are involving themselves in even more creative tax 2 planning, or if firms are simply absorbing the cost. This research will be important to show whether or not the current U.S. tax system is achieving its proposed goals. This research will also be useful for those that are looking to assess the success of Congress’ actions when it comes enacting new tax legislation. …

Does Corporate Eco-Innovation Affect Stock Price Crash Risk?, Rashid Zaman, Nader Atawnah, Muhammad Haseeb, Muhammad Nadeem, Saadia Irfan

Research outputs 2014 to 2021

We examine the effect of corporate environmental innovation (hereafter eco-innovation) on stock price crash risk and document a significant negative association. Utilising a large sample of publicly listed U.S. firms for the period 2003 to 2017, we find that an increase in eco-innovation from the 25th to the 75th percentile is associated with 17.62% reduction in stock price crash risk. This outcome remains robust to a variety of sensitivity tests and after accounting for potential endogeneity concerns. Eco-innovative firms attract more institutional investors and equity analyst following and disclose more information leading to lower stock price crash risk. Additional tests …

Tingkat Penerimaan Pengguna Dengan Model Utaut : Studi Kasus Emas.Ui.Ac.Id Program Pendidikan Vokasi Universitas Indonesia Wahyu Nofiantoro1 Nisa Ismundari Wildan, Wahyu Nofiantoro, Nisa Ismundari Wildan

Jurnal Administrasi Bisnis Terapan

Emas.ui.ac.id is an Open Source-based Distance Learning (PJJ) platform using a Content Management System - Moodle which is implemented in the University of Indonesia environment. The Vocational Education Program as part of UI implements this application for teaching and learning activities, especially during a pandemic. This study aims to analyze the factors that influence the acceptance of the use of e-learning by UI Vocational Education students using the UTAUT (Unified Theory of Acceptance and Use of Technology) model. This research was conducted using a questionnaire distributed to 243 active student respondents of Vocational Education from all Study Programs. To test …

Ethical Judgment And Decision-Making Among Tax Volunteers: A Case Study Of The University Indonesia Tax Administration’S Vocational Education Program, Elsie Sylviana Kasim, Yulial Hikmah

Jurnal Administrasi Bisnis Terapan

No abstract provided.