Accounting Commons^™

Government Auditing Standards And Single Audits, April 1, 2020 Audit Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

The Importance Of Business Plan Proficiency To Business School Graduates, Madeline Colclasure

Senior Honors Theses

Small businesses are one of the largest groups of employers in the United States. Success of these businesses is, therefore, very important to the economy at large. Entrepreneurs who write business plans, in general, receive more funding from third parties such as banks and venture capital firms and are more likely to be successful. Entrepreneurs who receive a business education and have the support of a mentor are also more likely to be successful in the long term. Incorporating business planning, and activities such as business plan competitions and building incubators on campus, enhance classroom learning.

The Importance Of Disclosing Cybersecurity Risks And Incidents In A Company’S 10-K, Anna Duplechin

Honors Capstones

No abstract provided.

Dynamic Auditor Competition And Audit Quality In The United States, Arum Choi, Jeong-Bon Kim, Yoonseok Zang

Research Collection School Of Accountancy

Regulators and audit market participants have concerned that less competitive audit market makes auditors to reduce the incentives to conduct high-quality audits. While a few studies examine the effect of competition in the U.S. local audit markets, they report conflicting evidence using the static Herfindahl index which is arguably noisy in capturing the intensity of competition. The purpose of this paper is to provide evidence on the effect of dynamic auditor competition in local audit markets on audit quality. For this purpose, we employ a measure to capture the dynamic nature of audit market competition: the proportion of clients switching …

2020 Ijbe Front Matter

International Journal for Business Education

1. Editorial Board
2. Letter from International President
3. SIEC-ISBE International

Analyzing Small Business To Determine The Best Internal Controls To Implement Within Student Organizations In Order To Prevent Fraud, Madison J. Brinkman

Senior Theses

After serving as a treasurer for a student organization it was clear that it would not be difficult to commit fraud and the largest obstacle was likely the guilt that would be associated with being unethical. However, students frequently cheat in an academic setting which is similar to the setting which a student organization operates within, making it possible that leaders in student organizations are committing fraud. Therefore, students were surveyed about both cheating in an academic setting and personal experience with a leader in their student organization committing fraud. The survey results along research regarding past publicized cases of …

Differences In Personal Ethical Philosophy Among Accounting Students And Between Accounting Students And Practitioners, Douglas E, Ziegenfuss

Southern Business Review (Archived)

Douglas E. Ziegenfuss, Ph.D., is an associate professor of accounting, Department of Accounting, Old Dominion University, Norfolk, Va.

Institutional Ownership And Value Relevance Of Corporate Social Responsibility Disclosure: Empirical Evidence From China, Ramiz Ur Rehman, Zahid Riaz, Charles Cullinan, Junrui Zhang, Fanghua Wang

Accounting Department Faculty Journal Articles

We examine the relationship between corporate social responsibility (CSR) disclosure and firm value in China. Using a sample of listed companies on the Shanghai Stock Exchange from 2008 to 2012, we find that market value of a firm is higher when a company makes a lower level of CSR disclosure. Other things being equal, this relationship becomes positive when the CSR disclosure is moderated with the institutional ownership. With regard to the CSR disclosure, we found consistent results with respect to the little evidence that the amount of CSR disclosure is significantly associated with market value among those companies who …

The Effect Of Effective/Ineffective Internal Controls Over Financial Reporting On Customer Satisfaction, A. Dwayne Powell

College of Business Theses and Dissertations

The net benefits of compliance with sections 302 and 404 of the Sarbanes Oxley Act of 2002 (SOX or the Act) have been a point of contention since its enactment. Emerging research suggests a spillover effect from internal controls over financial reporting (ICFR) to operations (Bauer, 2016; Bauer et al., 2018; Caplan et al., 2017; M. Cheng et al., 2013; Q. Cheng et al., 2018; Feng et al., 2015; Su et al., 2014). This study seeks to extend this line of research by investigating the benefits of effective ICFR for customer satisfaction. Satisfying customers is a primary operating objective of …

Auditing Standards Board (Asb), March 11, 2020, Meeting Agenda Teleconference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

The Future Of Taxes Is Now!, Andrew Duncan

Marriott Student Review

No abstract provided.

Creating The Virtuous Organization, Alyssa Clark

Marriott Student Review

No abstract provided.

Landscape Of The Data Industry, Porter Bagley

Marriott Student Review

No abstract provided.

Liar's Poker, A Review, Mark Larson

Marriott Student Review

No abstract provided.

Becoming, A Review, Jacob Hola

Marriott Student Review

No abstract provided.

Podcast Reviews, Jennifer Stenquist, Michaela Tanne

Marriott Student Review

No abstract provided.

Measuring Success Right And What That Means, Nathan Lake

Marriott Student Review

No abstract provided.

Buzzwords, Parker Gardner

Marriott Student Review

No abstract provided.

The Rose: Artificial Intelligence In The Current Hiring Process, Denise Han

Marriott Student Review

No abstract provided.

Inspiring Learning Through The Marriott Student Review, Ryan Stenquist

Marriott Student Review

No abstract provided.