Accounting Commons^™

The Slow Death Of The Nonprofit Sector And How To Stop It In Three Steps, Taylor S. Mcpheeters

Marriott Student Review

What is happening to the nonprofit sector?

Taylor McPheeters explores the nonprofit Starvation Cycle—the eventual downfall of the nonprofit sector—and what you can do to end the cycle before it's too late.

Values Create Values, Chase M. Geertsen

Marriott Student Review

The days of companies focusing solely on maximizing shareholder value are over. In today's world, profitable companies create value by meeting the needs of their stakeholders.

Proposed Statement On Auditing Standards, Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement, August 27, 2020, Comments Are Requested By November 25, 2020; Exposure Draft (American Institute Of Certified Public Accountants), 2020, August 27, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Ballots For Proposed Statement On Auditing Standards, Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement, August 27, 2020, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters On Proposed Statement On Auditing Standards, Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement, August 27, 2020, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

How The Tax Court Can Account For Risk In Medtronic Transfer Pricing, David G. Chamberlain

Accounting

In this report, Chamberlain explores how the Tax Court, on remand in Medtronic, can address the challenge of determining arm’s-length transfer prices when one of the related parties bears substantial risk but owns no valuable intangible property.

Auditing Standards Board (Asb), August 12, 2020 Meeting, Teleconference. 9:00 – 10:00 Am Et, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

News Versus Market Sentiments, Jazib Ansari, Danish Ahmed Siddiqui Dr

The Journal of Entrepreneurial Finance

This paper investigates the impact of monetary policy announcements on the performance of the stock market in twenty countries (10 Developed and 10 developing). Exchange rate changes and changes in bond yield were taken as control. Daily basis Panel data was used with daily frequency for five (5) years (2014 – 2018). An impact of these selected independent variables on the stock market index is estimated using the regression model and Panel Least Square model. Monetary policy data has been run in three different lags i.e. lag (0), lag (-1, -2, -3, -4), and lag (1, 2, 3, 4) in …

What Is The Research Standard For Tenure And Promotion At U.S. Accounting Research Institutions Outside Of The Top 200?, Rodney Carmack

Dissertations

Prior studies provide benchmarking data for faculty promoted at the Top 75 U.S. Accounting Research Institutions (e.g., Glover et al. 2006 and Glover et al. 2012). The data from these studies help the academic accounting market operate more effectively and efficiently. The data are valuable for less seasoned scholars as they set goals for their research output, and for professors as they evaluate candidates’ cases for tenure both at their schools and on behalf of other universities. This paper extends Glover et al. (2012) to consider programs outside of the Top 200 U.S. Accounting Research Institutions (Glover, Prawitt, & Wood, …

Auditing Standards Board (Asb) Meeting Highlights, August 12, 2020 Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Open Meeting Agenda, August 11, 2020, 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 11, 2020, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Internships Shape Students' Future Career, Maria F. Arrayan

Marriott Student Review

Finding an internship has been more difficult than before due to COVID-19. For many, the search for an internship may be frustrating or pointless during this difficult time. Students need to empower themselves with the right tools to find an internship. Maria Fernanda Arrayan talks about the benefits of an internship and four ways to find one. Read this article to find motivation in your search for an internship and try a new way to find your next internship!

Go Green: Make Green, Sam Montague

Marriott Student Review

While cost might seem like an obstacle to some, adopting sustainable practices can turn out to be profitable for most companies. Recent research find positive correlation between business efforts and the consumer response, showcase direct benefits to the business, and provide suggestions to put the findings into practice.

Does Leverage, Dividend Per Share, And Cash Flow Volatility Affect Hedging Decisions?: An Empirical Study On Listed Manufacturing Companies, Nikke Yusnita Mahardini, Neneng Sri Suprihatin, Fanny Nurzamzami

Journal of Accounting Auditing and Business

The purpose of this study is to examine the effect of leverage, dividend per share, cash flow volatility on the hedging decision. This study uses secondary data of financial statements or annual reports published in the Indonesia Stock Exchange (IDX). The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2015-2018. Purposive sampling technique is adopted in determining the sample of the study. Fourteen listed manufacturing companies are involved in this study. The method of data analysis used is the logistic regression method. The results of the study indicate that leverage and …

The Effect Of Leverage, Capital Intensity And Deferred Tax Expense On Tax Avoidance, Cicik Suciarti, Elly Suryani, Kurnia Kurnia

Journal of Accounting Auditing and Business

This research was conducted to determine the simultaneous and partial effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance in the automotive subsector companies listed on the Indonesia Stock Exchange (IDX) during 2012-2018. The sampling technique used was purposive sampling. The method of data analysis uses panel data regression analysis using Eviews 10 software by conducting several stages of testing. The results of this study indicate that leverage, capital intensity, and deferred tax expense simultaneously significantly affect tax avoidance. Capital intensity partially has a significant effect on tax avoidance in a negative direction. Meanwhile, leverage and deferred …

Application Framework Development For Halal Tourism Guide In Indonesia, Adhi Alfian, Marwah Aulia, Farhanny Destine, Sufia Nur Kamila

Journal of Accounting Auditing and Business

Indonesia has the potential of abundant natural resources, supported by the advancement of Islamic culture. These provide opportunities for the development of halal tourism in Indonesia utilize technological developments by helping travellers in planning trip from a smartphone. This research aims to develop a framework for the halal tourism industry with the use of an Islamic trip guide application that simplifies and provides interesting direction on tourists' trip. It observes two main aspects which are the application framework of Islamic trip guide and the concept of halal tourism in Indonesia. Researchers collected preliminary data from questionnaires and interviews. Afterwards, develop …

Analysis Of Determining Factors For Successful Implementation Of Village Financial Management, Levina Kristiani Yusar, Sri Mulyani

Journal of Accounting Auditing and Business

This study aims to determine the critical success factors in the implementation of village financial management. The research is a case study research that is conducted in three villages with different village status, namely developed villages, developing villages and underdeveloped villages in Talun Sub-District, Cirebon Regency. Data collection was carried out through interviews with village heads, secretaries, treasurers and the Village Consultative Body (BPD). The results showed that the implementation of village financial management (planning, implementation, administration, reporting and accountability) in the three villages studied, had been carried out under Regulation of the Minister of Home Affairs Number Number 113/2014 …

Intellectual Capital And Firm Performance: Empirical Evidence From The Jakarta Islamic Index, Prasojo Prasojo, Sofyan Hadinata

Journal of Accounting Auditing and Business

Measurement of intellectual capital is fundamentally crucial for companies. It enables managers to allocate economic resources to improve knowledge assets in order to support a sustainable competitive advantage for the companies.This study presents a method of residual income model (RIM) to measure intellectual capital (IC). This method quantitatively assesses intellectual capital using knowledge-based view perspective. Purpose of the study is to examine the relationship of intellectual capital with company financial performance empirically. This study uses panel data regression with research objects listed in the Jakarta Islamic Index from 2014to 2017. The results of this study indicate that intellectual capital does …

The Effect Of Investor Sentiment On Earnings Management, Lin Chen

Accounting Dissertations - Archive

The association between investor sentiment and corporate reporting decisions/outcomes has been recently examined in the accounting and finance literature. As an important outcome of corporate reporting decisions, earnings management (EM) may be affected by investor sentiment. In this dissertation, I examine two research questions. The first is whether investor sentiment is associated with the propensity of firms’ engaging in the two primary forms of EM: accrual earnings management (AEM) and real earnings management (REM). The second question is whether firms’ internal governance strength and external audit quality would moderate the association between investor sentiment and AEM as well as REM. …