Accounting Commons^™

Aggregate Stock Liquidity Of Bursa Malaysia, Liew Ping Xin

Student Works (2020-2029)

Liquidity plays a crucial role in the functioning of secondary stock markets. However, little is known about the liquidity condition and how trading activities of different investor groups affect liquidity in the Malaysian stock exchange. This thesis focuses on three aspects of Malaysian stock market liquidity, namely, aggregate liquidity in the context of foreign equity flows, higher-order statistical moments of liquidity in the context of proprietary day trading, and, the liquidity connectedness of stock, bond, money and foreign exchange markets. First, this thesis examines the impact of gross foreign equity inflows on aggregate liquidity in a Vector Autoregression framework using …

Open Meeting Minutes —December 21, 2020, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Open Meeting Agenda, December 21, 2020, Virtual, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

A Bibliometric Analysis Of Islamic Accounting Research Indexed By Dimensions.Ai, Aam Rusydiana, Muhamad Taqi, Irman Firmansyah, Aisyah Assalafiyah, Nanik Kustiningsih

Library Philosophy and Practice (e-journal)

This bibliometric study investigated the current state of documents on Islamic accounting published by digital object identifier equipped journals from 1990 to 2020 listed in Dimension. The analysis focused on the trends of the keywords, authors and journals. The data analyzed were 556 publications of research publications in Dimension (https://dimension.ai). Search terms were 'Islamic accounting'. The searches used to establish the study dataset were last updated on November 13, 2020. Descriptive statistical methods were used, and a bibliometric analysis was conducted using the R Biblioshiny to find out the bibliometric map. The number of articles discussing the theme of Islamic …

Financial Management And Financial Well-Being Of Newly Married Couples: Practices And Knowledge, Leylawati Joremi

Student Works (2020-2029)

Prudent financial management is a critical factor to achieve better financial well-being. The failure of many individuals in managing their finances, resulting in bankruptcy, distress and divorce. Recognizing the importance of financial management practices as a roadmap towards future financial well-being, a study on young and newly married couples is imperative. This study intends to attain a profound understanding of financial management practices among urban Malays young couples. This study also deliberates the understanding of these couples on financial well-being. It takes the phenomenological approach and analyses qualitative data collected through a series of in-depth interviews. The interviews explore the …

Leslie French Seidman [Inducted 2020], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.

Accounting Resource Center Manual, American Institute Of Certified Public Accountants.Small Business Development Committee

Guides, Handbooks and Manuals

No abstract provided.

The Effect Of Board Links, Audit Partner Tenure, And Related Party Transactions On Misstatements: Evidence From Chile, Sakthi Mahenthiran, Berta Silva Palavecinos, Hanns De La Fuente-Mella

Scholarship and Professional Work - Business

Companies restate when material misstatements are identified in previously issued financial statements. Misstatement research in Latin America is sparse, even though they are an important context to study this phenomenon. Chile’s corporate governance regulations are considered exemplars for Latin American countries but its auditing profession is not well developed. Thus, Chile provides an interesting context to study the complementary roles of audit and board governance affecting misstatements. Using a sample of 104 Chilean listed firms over seven years, our study finds that the board links and audit partner tenure negatively affect misstatements. Specifically, given the prevalence of related party transactions …

Otter Tail Corporation, Heather Strese

Dissertations, Theses, and Projects

In my valuation model I gathered Otter Tail Corporation’s financial statements, historical and industry data, public information and ratio analysis from Mergent Online, Yahoo Finance and Otter Tail Corporation’s 2018 annual report. I discount the expected free cash flows at the WACC and estimate that Otter Tail Corporation’s stock is price is at USD 56.36 per share as of November 1^st, 2019, given the small difference between my estimated price per share and the current price per share in the market, and consistent with the EV/EBITDA multiple, I recommend a HOLD on the stock of the company.

Trader Joe’S: A Case Analysis Of Trader Joe's Competitive Strategy, Holden G. Adams

Honors Program: Senior Projects (Public)

Trader Joe’s has been wildly successful since the store was first founded largely due to their ability to distinguish themselves from their competitors. Found across the United States, Trader Joe’s offers its consumers a unique range of private-label products to their target audience. This case analysis delves into Trader Joe’s competitive strategy and how they plan to sustain their competitive edge in the years to come.

Many factors play a role in the success of Trader Joe’s over the past years. Internally, they carry highly sought after products and have a loyal consumer base. They have found a foothold in …

Institutional Factors Affecting Candidate Performance On The Cpa Exam, Jovondra A. Coffey

Honors College Theses

This study examines whether the existence and type of an academic institution’s accreditation and Beta Alpha Psi honor society chapter affect the performance of candidates from those institutions on the Uniform CPA exam. There are three accreditations this study will examine: Association to Advance Collegiate Schools of Business (AACSB), Accreditation Council for Business Schools and Programs (ACBSP), and International Assembly for Collegiate Business Education (IACBE). This paper reviews the processes to obtain these accreditations and whether certain accreditations are associated with candidate success on the CPA exam. It also studies whether Beta Alpha Psi chapters have had an impact on …

Auditing Standards Board (Asb) Meeting Highlights December 2, 2020 Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb), December 2, 2020, Meeting Agenda Teleconference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Exploring The Impact Of Tariffs On Foreign Direct Investment And Economic Prosperity, Vanessa Fong, James Mohs

Accounting Faculty Publications

The global economic environment has become more interconnected, a significant portion of which can be attributed to countries welcoming foreign businesses through foreign direct investments (FDI). FDI is powerful in its ability to grow and develop home companies while shaping host economies, which lays out a critical role in the generating opportunities, strengthening economies, and the circulation or velocity of capital. This paper extends the initial work of Ranish, Mentz and Mohs (2015) relating to global value chain decision making. The purpose of this research is to review and outline the sensitivity to Tariff’s on FDI and economic growth. The …

The Effect Of Robo-Advisor On Investors' Trading Behavior, Shaowei Shen

Fordham Dissertations and Theses

Robo-advisors have surged in popularity in recent years and have been attracting more and more attention from both academia and industry. In this paper, we examine the factors that attribute to investors’ decision to adopt Robo-advisor and test how Robo-advisor affects investors’ trading behavior by using a unique account-level dataset from a major China’s financial institution.

We first compare the characteristics of users and non-users of Robo-advisor. We show that investors with more diversified portfolios and less assets under management, and female investors are more likely to invest in …

An Analysis Of Robotic Process Automation For Accountants, Olivia Sturgill

Undergraduate Honors Theses

The objective of this thesis paper is to answer the question: is robotic process automation efficient/beneficial and should accountants consider its implementation? For accountants, robotic process automation is a software that “perform[s] tasks such as processing sales and financial transactions, managing data, communicating between different systems, and access management, as well as monitoring and reporting” (Seasongood, 2016). In order to determine whether or not RPA should be implemented, a survey was found that had over 500 responses from varying companies currently using RPA. A statistical analysis will be performed in order to determine if any statistical significances exist between questions …

How To Prepare Young Finance & Accounting Professionals For Digital Revolution, Clarence Goh, Gary Pan, Chi Kwan Yuen

Research Collection School Of Accountancy

Automation will alter the work of accountants in the coming years. However, accountants will always have a central role to play in business. In order to continue to thrive, the profession will need to position itself to capitalise on the opportunities that automation will bring. This involves identifying areas of work which computers cannot automate, and to focus on deepening contributions in these areas. This calls for a radical transformation of accounting education in order to equip accounting graduates with relevant work skills that will allow students to navigate a future workplace where computers and technology are the norm.

Insider Trading Enforcement And The Private Information Environment: Evidence From The Newman Ruling, Andrew T. Pierce

Graduate Theses and Dissertations

I exploit a shock to U.S. insider trading law to investigate whether a reduction in the enforceability of tipper-tippee insider trading restrictions leads to changes in information parity among investors and the efficiency of price discovery. The December 2014 Federal Second Circuit Court of Appeals ruling in US v. Newman constrained enforcement by restricting the types of exchanges between managers and investors that trigger tipper-tippee insider trading liability. Following Newman, I find that Second Circuit hedge funds experienced a significant increase in their stock picking ability of Second Circuit stocks in terms of preempting future earnings announcement returns and future …

Story Writing In The Accounting Classroom, Michelle Freeman, Mark Friedman

ETSU Faculty Works

A story is an established method of communicating fact, fiction, parable, and myth from cultural generation to generation. Is it possible to actively engage accounting students with content when the student becomes the storywriter? Can story writing by the student be an effective teaching tool, and should accounting professors consider its use in their classrooms? This archival research seeks to review the literature regarding the value of story writing as a pedagogical tool across academic disciplines in higher education, synthesize the findings of existing research and describe the uses, benefits and difficulties with using story writing in various accountancy classes …

Contracting And Reporting Conservatism Around A Change In Fiduciary Duties, Daniel Bens, Sterling Huang, Liang Tan, Wan Wongsumwai

Research Collection School Of Accountancy

We exploit an influential 1991 Delaware court ruling to examine the impact of changes in managerial fiduciary duties on firms’ accounting and contracting choices. The ruling expanded directors’ fiduciary duties in favor of creditors and away from shareholders for a specific group of firms. Using a hand-collected sample of debt contracts around the ruling date, we find that, following the ruling, debt contracts of affected firms rely less on the use of income escalators (provisions in loan contracts which require changes in net worth to reflect losses in full, but only partially for gains and profits) and other conservative adjustments …