The Ballard Center,
2020
Brigham Young University
The Ballard Center, Danica Nusink, Alyssa Clark
Marriott Student Review
What social problem keeps you up at night? When you watch the news, what do you wish you could change? If you were to change one thing about the world, what would it be? Do you know where to start? The Ballard Center is BYU’s center for social impact, and it aims to help students learn how to solve social problems.
Editors Letter,
2020
Brigham Young University
Full Issue: Unscripted (Volume 3, Issue 3),
2020
Brigham Young University
Full Issue: Unscripted (Volume 3, Issue 3), Marianna Richardson
Marriott Student Review
No abstract provided.
Daily Incentive And Jump-Base In A Non-Real-Time Apparel Manufacturing Context,
2020
The University of Texas Rio Grande Valley
Daily Incentive And Jump-Base In A Non-Real-Time Apparel Manufacturing Context, Robert Dean Morrison, Juan Angel Chavarria, Claudia P. Dole, Brenda M. Dole
School of Accountancy Faculty Publications
This study summarizes piecework incentive systems and examines two apparel manufacturing factories that used daily incentive calculations at one time and weekly incentive calculations at another. In addition, one factory implemented a multiple base-rate incentive system, often called jump-base. The data shows that, when not controlled, daily incentive can facilitate operators engaging in fraudulent activity such as ticket-holding. With fraud controlled, daily incentive calculation makes little difference in overall pay; therefore, it may have individual level motivational effects by nullifying the effect of averaging one-bad-day into the week. While jump-base may enhance productivity in lower performing operators or modules, one …
Amendments To Au-C Sections 800, 805, And 810 To Incorporate Auditor Reporting Changes From Sas No. 134; Statement On Auditing Standards, 139 (March 2020),
2020
University of Mississippi
Amendments To Au-C Sections 800, 805, And 810 To Incorporate Auditor Reporting Changes From Sas No. 134; Statement On Auditing Standards, 139 (March 2020), American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Incorporating Financial Statement Information To Improve Forecasts Of Corporate Taxable Income,
2020
Fordham University
Incorporating Financial Statement Information To Improve Forecasts Of Corporate Taxable Income, Danielle H. Green, Erin E. Henry, Sarah M. Parsons, George A. Plesko
WCBT Faculty Publications
We contribute to the research on the information content of earnings as it applies to the forecasting of economic activity across reporting models. We examine whether publicly available financial statement information is incrementally useful in forecasting confidentially reported taxable income. More precise firm-level taxable income forecasts can improve policymakers’ modeling of the tax system and their ability to analyze the effect of proposed changes in corporate tax law. When aggregated, improved micro-forecasts can also yield more accurate macro-forecasts of corporate taxable income, a significant component of the federal budget. We find that financial statement information improves firm-level estimates of future …
Business Strategy, State-Owned Equity And Cost Stickiness: Evidence From Chinese Firms,
2020
Chongqing Technology and Business University
Business Strategy, State-Owned Equity And Cost Stickiness: Evidence From Chinese Firms, Tingyong Zhong, Fangcheng Sun, Haiyan Zhou, Jeoung Yul Lee
School of Accountancy Faculty Publications
This paper investigates the relationship between business strategy and cost stickiness under different ownership. Using the data from listed firms in China from 2002 to 2015, we find that first, firms with different strategies exhibit different cost behavior. The cost stickiness of choosing a differentiation strategy is higher than that of choosing a low-cost strategy. Second, management expectations will affect cost stickiness. Optimistic expectations will increase cost stickiness, while pessimistic expectations will reduce cost stickiness. Third, management expectations can adjust the relationship between business strategy and cost stickiness in terms of government-created advantages (GCAs). If management expectations tend to be …
What Are You Saying? Using Topic To Detect Financial Misreporting,
2020
University of Illinois at Urbana-Champaign
What Are You Saying? Using Topic To Detect Financial Misreporting, Nerissa C. Brown, Richard M. Crowley, W. Brooke Elliott
Research Collection School Of Accountancy
We use a machine learning technique to assess whether the thematic content of financial statement disclosures (labeled topic) is incrementally informative in predicting intentional misreporting. Using a Bayesian topic modeling algorithm, we determine and empirically quantify the topic content of a large collection of 10‐K narratives spanning 1994 to 2012. We find that the algorithm produces a valid set of semantically meaningful topics that predict financial misreporting, based on samples of Securities and Exchange Commission (SEC) enforcement actions (Accounting and Auditing Enforcement Releases [AAERs]) and irregularities identified from financial restatements and 10‐K filing amendments. Our out‐of‐sample tests indicate that topic …
Not-For-Profit Entities, March 1, 2020; Audit And Accounting Guide,
2020
University of Mississippi
Not-For-Profit Entities, March 1, 2020; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Family Entrenchment And Internal Control: Evidence From S&P 1500 Firms,
2020
Singapore Management University
Family Entrenchment And Internal Control: Evidence From S&P 1500 Firms, Xia Chen, Mei Feng, Chan Li
Research Collection School Of Accountancy
We examine whether family owners exploit internal control weaknesses for entrenchment purposes and whether the public disclosure requirement under SOX 404 helps alleviate this entrenchment. We find supportive evidence for both questions. In the initial years of SOX 404 implementation (2004 and 2005), ineffective internal control in family CEO firms is more conducive to entrenchment - measured by the occurrence of misstatements, frauds, and related party transactions - than ineffective internal control in nonfamily firms is. With the public disclosure requirement of SOX 404 in place, family CEO firms are more likely to remediate internal control weaknesses, and the resulting …
Cpas As Data Analysts: How Louisiana Accountants Respond To Data-Driven Business Paradigms,
2020
Liberty University
Cpas As Data Analysts: How Louisiana Accountants Respond To Data-Driven Business Paradigms, Janis C. Weber
Doctoral Dissertations and Projects
This study considered challenges confronting Louisiana Certified Public Accountants, relating to technological changes to accounting information systems, which necessitated the use of advanced analytical tools. The research emphasized the problem of accountants’ lack of preparedness to use big data analytics in accounting work. The project focused on practicing accountants in Louisiana, to gain their perspectives about big data analytics in accounting, the competitive impact technology shifts have on accounting practice, and preparedness to use accounting analytics in accounting work. The research methodology chosen was a qualitative case study design, which allowed consideration of opinions and perceptions of the individuals experiencing …
The Effect Of Financial Reporting Quality And Capital Structure On Investment Efficiency In Listed Manufacturing Companies,
2020
Padjadjaran University
The Effect Of Financial Reporting Quality And Capital Structure On Investment Efficiency In Listed Manufacturing Companies, Gusnario Pranata, Fury Khristianty Fitriyah
Journal of Accounting Auditing and Business
Investment is one of the activities of the company in order to achieve the objectives of the company, which is generally to make a profit. Companies are required to properly plan and use resources to achieve optimum investment and avoid inefficient conditions for investment (overinvestment and underinvestment). This research aims to determine the effect of financial reporting quality and capital structure on investment efficiency in manufacturing companies listed on the Indonesia Stock Exchange. The control variables used in this research are company age, operating cash flow ratio, company size, tangibility, and Altman Z-Score. Secondary data from manufacturing sector companies listed …
What Else Can Financial Statements Tell You?,
2020
University of Mississippi
What Else Can Financial Statements Tell You?, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
The Determinants Of Corporate Social Responsibility Disclosure: Empirical Evidence From Indonesia Listed Firms,
2020
Departemen Akutansi, Fakultas Ekonomi Bisnis Unpad
The Determinants Of Corporate Social Responsibility Disclosure: Empirical Evidence From Indonesia Listed Firms, Sofik Handoyo
Journal of Accounting Auditing and Business
The study was motivated by previous research findings that indicate the variations of corporate social responsibilities disclosure among countries. The purpose of the study is to examine the determinants that influence corporate social responsibilities disclosure. The determinants namely the firm size, firm age, earning per share, stock price, and industry type, were examined. The sample of the study is listed firms in Indonesia Stock Exchange that issued sustainability reporting. Content analysis of sustainability reporting using the global reporting initiative standard was conducted to measure corporate social responsibilities disclosure. The determinants were examined using multiple regression analysis with a confidence interval …
Open Meeting Minutes, February 11, 2020,
2020
University of Mississippi
Open Meeting Minutes, February 11, 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, February 11, 2020, Durham, Nc,
2020
University of Mississippi
Open Meeting Agenda, February 11, 2020, Durham, Nc, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Relevance Of Intangible Asset, Equity Book, And Earning Value On Stock Price In Information Technology Era,
2020
Padjadjaran University
Relevance Of Intangible Asset, Equity Book, And Earning Value On Stock Price In Information Technology Era, Filosofi Putri Aulia, Poppy Sofia Koeswayo, Djoemarma Bede
Journal of Accounting Auditing and Business
This study aims to provide an overview for issuers related to investors' behavior in using the values presented in financial statements in the information technology era, by measuring the moderation effect of intangible assets on the relevance of earnings and book value of equity on stock prices. It tested using a price multiple moderated regression model and LQ45 indexed issuers on the Indonesia Stock Exchange from 2012 to 2018 as a sample. The results of the study show that investors in the Indonesian capital market use the magnitude of profits and intangible assets as a material for consideration in making …
Johnson Funeral Home - Bowling Green, Kentucky (Mss 684),
2020
Western Kentucky University
Johnson Funeral Home - Bowling Green, Kentucky (Mss 684), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Collection 684. Records of the Johnson Funeral Home, Bowling Green, Kentucky, and its predecessors Satterfield-Eakin-Dawson Funeral Home and Eakin-Johnson Funeral Home, containing data about the deceased, survivors, funeral details and expenses, and other related information.
Effect Of Market Share And Firm Size On Efficiency And Its Implications To Profitability Of Sharia Insurance In Indonesia,
2020
Universitas Padjadjaran
Effect Of Market Share And Firm Size On Efficiency And Its Implications To Profitability Of Sharia Insurance In Indonesia, Said Aryonindito, Winwin Yadiati, Sofik Handoyo
Journal of Accounting Auditing and Business
Since Indonesia as a developing country which consists of 87.2% of Muslim citizens, sharia insurance plays an important role. However, this presence of sharia insurance does not show significant growth compared to Malaysia. This study aims to determine whether efficiency may serve as an intermediary variable in linking market share and company size to the profitability of Islamic insurance in Indonesia. It employs secondary data to collect data by involving 11 sharia insurance companies with 4 years ranging from the year 2014 to 2017. The collected data were analyzed through Path analysis and Sobel test with the DEA VRS as …
Materiality In A Review Of Financial Statements And Adverse Conclusions; Statement On Standards For Accounting And Review Services, 25 (February 2020),
2020
University of Mississippi
Materiality In A Review Of Financial Statements And Adverse Conclusions; Statement On Standards For Accounting And Review Services, 25 (February 2020), American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Statements on Auditing Standards
No abstract provided.
