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J. L. Roark Estate Funeral Registers, 1908-1918 (Mss 701), Manuscripts & Folklife Archives 2020 Western Kentucky University

J. L. Roark Estate Funeral Registers, 1908-1918 (Mss 701), Manuscripts & Folklife Archives

Genealogical Records

Images of the J. L. Roark Estate Funeral Registers, Greenville, Kentucky, from 1908-1918.


Auditing Standards Board (Asb) Meeting Highlights July 20-23, 2020 Videoconference, American Institute of Certified Public Accountants. Auditing Standards Board 2020 University of Mississippi

Auditing Standards Board (Asb) Meeting Highlights July 20-23, 2020 Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Auditing Standards Board (Asb), Meeting Agenda, July 20-23, 2020 Video Conference (Zoom) (Times Are Est), American Institute of Certified Public Accountants. Auditing Standards Board 2020 University of Mississippi

Auditing Standards Board (Asb), Meeting Agenda, July 20-23, 2020 Video Conference (Zoom) (Times Are Est), American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


How To Take Advantage Of Your Entire Group And Avoid Groupthink, Ian Belloli 2020 Brigham Young University

How To Take Advantage Of Your Entire Group And Avoid Groupthink, Ian Belloli

Marriott Student Review

Brainstorming solutions as a group is a great idea, but often falls prey to groupthink, in which group members agree to the first idea that is presented to avoid conflict. Groupthink can be avoided using specific phases during the brainstorming process: divergence and convergence.


What Trees Taught Me About Covid-19: On Relational Accounting And Other Magic, Diane-Laure Arjalies 2020 Ivey Business School

What Trees Taught Me About Covid-19: On Relational Accounting And Other Magic, Diane-Laure Arjalies

Business Publications

While the world was on lock down, human beings started craving for green spaces. As they walked amidst the trees, trees began to talk to them. The surprising truth then emerged: There were actually secrets to be shared by the forest. This essay reflects on the teachings offered by nature(s) during the pandemic. Based on a personal encounter with a river, it caresses the relationships that have connected humans to non-humans over time and that have led to make this confinement both a unique and universal experience. It suggests embracing relational accounting, the expression of our relationships with each other …


The Growing Importance Of Customer Experience, Cassidy Jones 2020 Brigham Young University

The Growing Importance Of Customer Experience, Cassidy Jones

Marriott Student Review

In order to retain and satisfy customers, the modern business must refine it's customer experience (CX). Good CX occurs when a company focuses on the needs of its customers as individuals, allowing each person to have a positive experience. This dedication to the customer is rewarded through positive reviews and continued success.


Millionaire Secrets, Jonathan Chia 2020 Brigham Young University

Millionaire Secrets, Jonathan Chia

Marriott Student Review

Many people want to be rich, but don't know how real millionaires manage to amass wealth. In order to become rich, many people live extremely frugally, actively invest their net worth in a variety of places, and maintain an attitude of carefully planned perseverance in their busy and risk-filled careers. Every person who strives to do these things is on the path to become a millionaire themselves.


Unpopular Opinion: Employees Don't Need Ping Pong Tables To Be Motivated, Katelyn Poulson 2020 Brigham Young University

Unpopular Opinion: Employees Don't Need Ping Pong Tables To Be Motivated, Katelyn Poulson

Marriott Student Review

Waking up in the morning is difficult. The Sleep Review reported that 57% of Americans hit the snooze button and stay in bed for at least five extra minutes a day. If we struggle to motivate ourselves, how do we even begin to understand how to motivate others? Many businesses have resorted to placing large amounts of money into building fun and interactive break rooms, providing unlimited snacks and drinks, and even offering unlimited vacation days. Read this article to find out why companies should ditch the new, “innovative” way of motivating employees and turn to intrinsic motivators instead.


Earnings Management Of Leaders And Laggards, Candice Roche Boucree 2020 Louisiana State University

Earnings Management Of Leaders And Laggards, Candice Roche Boucree

LSU Doctoral Dissertations

In this study, I examine whether earnings management varies by a firm’s life-cycle stage relative to its industry life-cycle stage. This relationship, measured as Leaders, Match, or Laggards, concerns strategic groups with different operating strategies. Leaders (Laggards) employ a pioneering (an imperfect imitation) strategy. Overall, I find evidence that Leaders engage in less earnings management than do Match firms. Specifically, Leaders (Laggards) engage in less (more) accruals-based earnings management (AEM) than do Match firms, and Leaders engage in less real-activities earnings management (RAM) than do Match firms. Within firm life-cycle stages, I find additional evidence …


Auditing Accounting Estimates And Related Disclosures; Statement On Auditing Standards, 143 (July 2020), American Institute of Certified Public Accountants. Auditing Standards Board 2020 University of Mississippi

Auditing Accounting Estimates And Related Disclosures; Statement On Auditing Standards, 143 (July 2020), American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Audit Evidence; Statement On Auditing Standards, 142 (July 2020), American Institute of Certified Public Accountants. Auditing Standards Board 2020 University of Mississippi

Audit Evidence; Statement On Auditing Standards, 142 (July 2020), American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Using Text Analytics To Apprehend Urban Sustainability Development, Picheng Lee, Gary Kleinman, Chu hua Kuei 2020 Pace University

Using Text Analytics To Apprehend Urban Sustainability Development, Picheng Lee, Gary Kleinman, Chu Hua Kuei

Department of Accounting and Finance Faculty Scholarship and Creative Works

This research aims to specify critical urban sustainability issues by mining unstructured text data derived from the C40 city datasets of the Carbon Disclosure Project. The current study identifies underlying topical issues exhibited by text corpora, enables creation of smarter data visualizations, and forms useful profiles. Four underlying topical areas are examined: economic opportunities, climate risks, incentives to reduce greenhouse gas emissions, and emissions reduction activities. For each area, we built text data visualization profiles. Developing these text data visualization profiles enables greater attention to be paid to the list of topical issues shown in the profiles. Given the number …


College Of Business Dean's Report: 2019-2020, Ryan Butt 2020 Lewis Univeristy

College Of Business Dean's Report: 2019-2020, Ryan Butt

College of Business Dean’s Reports

No abstract provided.


Investment Companies, July 1, 2020; Audit And Accounting Guide, American Institute of Certified Public Accountants (AICPA) 2020 University of Mississippi

Investment Companies, July 1, 2020; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Preparation, Compilation, And Review Engagements, July 1, 2020; Guide, American Institute of Certified Public Accountants (AICPA) 2020 University of Mississippi

Preparation, Compilation, And Review Engagements, July 1, 2020; Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


An Analysis Of Factors That Affect Audit Opinions: The Case Of The Local Government Units In The Metro Luzon Urban Beltway, Florenz C. Tugas, Maria Corazon P. Gomez, Roselle Marie A. Sacorum, Rica Angela M. Lipana, Geneva Leecea M. Barawid 2020 De La Salle University, Manila, Philippines

An Analysis Of Factors That Affect Audit Opinions: The Case Of The Local Government Units In The Metro Luzon Urban Beltway, Florenz C. Tugas, Maria Corazon P. Gomez, Roselle Marie A. Sacorum, Rica Angela M. Lipana, Geneva Leecea M. Barawid

DLSU Business & Economics Review

The audit is performed to give assurance to the public that financial statements are fairly presented. Accurate issuances of audit opinions show how compliant firms are to auditing standards. Receiving an unfavorable audit opinion will signal firms to improve internal control. Given this, it is important for the top management to assess the factors that can lead to misrepresentation of financial statements and result in adverse opinions. The same principle can be applied to government units and offices. With this in mind, the study was performed to investigate the influences of qualitative and quantitative factors on audit opinions received by …


Auditor Information Spillovers And Company Operating Performance: Evidence From Targeted Auditor Switches, Tyler Kleppe 2020 University of Arkansas, Fayetteville

Auditor Information Spillovers And Company Operating Performance: Evidence From Targeted Auditor Switches, Tyler Kleppe

Graduate Theses and Dissertations

In this study, I examine whether companies realize operational benefits from making “targeted auditor switches” (i.e., engaging a new auditor recently dismissed by a competitor company). While prior work provides evidence consistent with companies perceiving that auditor information spillovers are costly, there is sparse extant evidence as to whether auditors actually do transfer operational information across companies. I find that companies that switch to a competitor’s former auditor realize significant subsequent improvements in operating performance, and I provide evidence that the association between targeted auditor switches and improvements in operating performance varies predictably with several across- and within-market factors. In …


An Empirical Investigation Of The Relationship Between Business Performance And Suicide In The Us, Rawayda Abdou, Damien Cassells, Jenny Berrill, Jim Hanly 2020 Technological University Dublin

An Empirical Investigation Of The Relationship Between Business Performance And Suicide In The Us, Rawayda Abdou, Damien Cassells, Jenny Berrill, Jim Hanly

Articles

Previous research suggests that mortality rates behave pro-cyclically with respect to economic growth, with suicides representing a notable exception that consistently increase in economic downturns. Over recent years, there is ample evidence in the literature that the working environment in the US has deteriorated significantly, suggesting that suicide rates may not necessarily behave in a counter-cyclical manner with business performance. Utilising recent suicide data, this study empirically tests the hypothesis that adverse working conditions over recent years may have resulted in a pro-cyclical relationship between business performance and suicide. Unlike previous studies, we use a stock market index, a leading …


Does Media Exposure Affect Financial Reporting Quality Through Auditors?, Steven F. CAHAN, Chen CHEN, Rencheng WANG 2020 Singapore Management University

Does Media Exposure Affect Financial Reporting Quality Through Auditors?, Steven F. Cahan, Chen Chen, Rencheng Wang

Research Collection School Of Accountancy

We examine whether the media has an indirect corporate governance effect on financial reporting quality (FRQ) that operates through auditors. This occurs because greater media coverage can magnify an auditor's business risk by exposing the auditor to more potential litigation and reputation damage if an audit failure occurs. We use a path analysis to examine the direct and indirect channels of media corporate governance. We find a positive association between media coverage and FRQ that is mediated by audit fees, and the results are stronger for firms with greater incentives to engage in earnings manipulation. In contrast, we find no …


Construction Contractors, July 1, 2020; Audit And Accounting Guide, American Institute of Certified Public Accountants (AICPA) 2020 University of Mississippi

Construction Contractors, July 1, 2020; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


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