What Explains Students’ Intentions To Pursue Public Accountants As A Career?,
2020
Secretariat of Public Accountant Profession Committee (2014 and 2019)
What Explains Students’ Intentions To Pursue Public Accountants As A Career?, Danar Sutopo Sidig, Andar Ramona Sinaga
Jurnal Akuntansi dan Keuangan Indonesia
Public accountants play crucial roles in creating trustworthy information for economic development. Ironically, many parts of the world, including Indonesia, experience a shortage of Public Accountants despite the abundant number of accounting students. This study, built on the Theory of Planned Behaviour, aims to examine factors that explain students’ intentions to pursue public accountants as a career. To answer the question, this study uses questionnaires distributed to 115 accounting students from across Indonesia participating in CPA Days 2019. Utilising Structural Equation Modelling (SEM) technique to analyse their responses, this study has shown that students’ intentions are significantly affected by their …
Implementasi Sapta Pesona Sebagai Upaya Dalam Memberikan Pelayanan Prima Pada Wisatawan Di Desa Wisata Pentingsari,
2020
Program Pendidikan Vokasi Pariwisata, Universitas Indonesia
Implementasi Sapta Pesona Sebagai Upaya Dalam Memberikan Pelayanan Prima Pada Wisatawan Di Desa Wisata Pentingsari, Rahmi Setiawati, Pandu Siwi Tri Aji
Jurnal Administrasi Bisnis Terapan
The application of Sapta Pesona is one of the efforts in providing excellent services to tourists, especially for tourism villages, so that the participation of the community consisting of tourism consicious groups, hoemestay owners and the government is needed. This Study aims to describe the application of Sapta Pesona in Pentingsari Village in Providing excellent service. The Concept used is excellent service, village tourism and community based tourism. The research method used was qualitative with interview, observation and literature study date collection Techniques. The result of the Tourism Village, Because the tourism village has special characteristics that can be used …
Ceo Overconfidence, Esg Disclosure, And Firm Risk,
2020
Universitas Indonesia
Ceo Overconfidence, Esg Disclosure, And Firm Risk, Kurnia Indah Sumunar, Chaerul D. Djakman
Jurnal Akuntansi dan Keuangan Indonesia
Environmental, Social, and Governance (ESG) has increasingly attracted the attention of firms and stakeholders. The purpose of this study is to examine whether the mediating role of ESG disclosure has a negative effect on CEO overconfidence and firm risk, especially based on investors' perspectives. Many studies on ESG disclosure were conducted in Europe and America. Most ESG disclosures are measured using manual checklist based on annual reports or firm websites. By using panel dataset of 225 manufacturing firms in Indonesia, Malaysia, the Philippines, Singapore and Thailand from 2012-2016 obtained from Thomson Reuters’ ESG score, the research shows that CEO overconfidence …
Internal Control Practices Of Mosques In Java, Indonesia,
2020
International Islamic University Malaysia
Internal Control Practices Of Mosques In Java, Indonesia, Nining Islamiyah, Siti Alawiah Siraj, Ahmad Zamri Osman
Jurnal Akuntansi dan Keuangan Indonesia
Internal controls are necessary tools to help organizations attain their organizational goals. Lack of these controls in any type of organizations could lead to fraudulent activities, which consequently may hamper the achievement of organizational goals. This study aims to investigate the internal control practices in two Indonesian mosques; Mosque A and Mosque B. The study employed the Committee of Sponsoring Organization (COSO 2013) framework of internal controls to frame the investigation of internal control practices in these two mosques. Data collection was undertaken through interviews and reviews of relevant documents. The findings revealed that the two selected mosques, Mosque A …
Halliburton Whistleblower Tony Menendez - An Accountant With Moral Courage,
2020
Southern Utah University
Halliburton Whistleblower Tony Menendez - An Accountant With Moral Courage, David S. Christensen, Gerald Calvasina
Mountain Plains Journal of Business and Technology
This case describes the experience of accounting whistleblower Tony Menendez. It is both inspiring and cautionary. This case is most appropriate for use in graduate and undergraduate courses in ethics and management accounting. Students apply the IMA Statement of Ethical Professional Practice (SEPP) and advice from ethics gurus Gentile and Badaracco to analyze Tony’s experience to learn how to blow the whistle. They also identify character traits that helped Tony report the suspected fraud and fight retaliation from Halliburton. This case empowers students with a roadmap that illustrates how to blow the whistle and identifies potential roadblocks. Teaching notes are …
Aicpa Code Of Professional Conduct, Effective December 15, 2014. Updated For All Official Releases Through June 20, 2020,
2020
University of Mississippi
Aicpa Code Of Professional Conduct, Effective December 15, 2014. Updated For All Official Releases Through June 20, 2020, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Top Management Incentives And Financial Flexibility: The Case Of Make-Whole Call Provisions,
2020
University of Nevada, Las Vegas
Top Management Incentives And Financial Flexibility: The Case Of Make-Whole Call Provisions, Melvin Jameson, Tao-Hsien Dolly King, Andrew Prevost
Department of Finance Faculty Research
Consistent with the premise that make‐whole call provisions enhance value‐creating financial flexibility, we find that higher sensitivity of managerial wealth to stock price (delta) increases the likelihood that corporate bonds contain make‐whole provisions. Building on the results of related research, post‐issue financial performance of make‐whole callable bond issuers increases in delta. In line with prior findings that demonstrate financial flexibility can be costly to bondholders, we find that managerial equity incentives impact the incremental effect of make‐whole provisions on the pricing of corporate debt securities. Consistent with the flexibility explanation, we also find that the market response as measured by …
Naars, National Automated Accouning Research System,
2020
University of Mississippi
Naars, National Automated Accouning Research System, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Asymmetric Cost Behavior: Exploring Ethical Issues Facing Management,
2020
University of New Haven
Asymmetric Cost Behavior: Exploring Ethical Issues Facing Management, Kelly Flannery, James Mohs
Accounting Faculty Publications
Asymmetric cost behavior or cost stickiness is a relatively new phenomenon in accounting. Cost accounting initially assumed that traditional cost behaviors follow a symmetrical pattern, whereas sales and costs rise and fall equivalently with each other. Extending the research of Anderson, Banker and Janakiraman (2003) which introduced a theory that contradicted the normal symmetrical cost behavior by suggesting that internal factors, such as management decisions impact spending resulting in asymmetric cost behavior or cost stickiness. The objective of this paper is to explore whether asymmetric cost behavior or cost stickiness impacts corporate earnings of enterprises and if so, does this …
China's Anti‐Corruption Campaign And Financial Reporting Quality,
2020
University of Toronto
China's Anti‐Corruption Campaign And Financial Reporting Quality, Ole-Kristian Hope, Heng Yue, Qinlin Zhong
Research Collection School Of Accountancy
We examine the impact of China’s anti-corruption campaign on firm-level financial reporting quality (FRQ). As an important component of the anti-corruption campaign, in October 2013, “Rule 18” was issued to prohibit party and government officials from serving as directors for publicly listed firms. The regulation led to a large number of official directors resigning from their roles as directors involuntarily. As such, Rule 18 has effectively weakened, if not fullydiscontinued, the political connections of the firms that previously hired officials as directors. Our empirical analyses employ a difference-in-differences research design with firm fixed effects and PSM to examine the pre- …
Short Sellers And Long‐Run Management Forecasts,
2020
Singapore Management University
Short Sellers And Long‐Run Management Forecasts, Xia Chen, Qiang Cheng, Ting Luo, Heng Yue
Research Collection School Of Accountancy
We examine how short sellers affect long‐run management forecasts using a natural experiment (Regulation SHO) that relaxes short‐selling constraints on a group of randomly selected firms (referred to as pilot firms). We find that compared to other firms, the pilot firms issue more long‐run good news forecasts but do not change the frequency of long‐run bad news forecasts. The increase in good news forecasts is greater when the pilot firms have higher quality forecasts, greater uncertainty about firm value, or higher manager equity incentives. Overall, these results and the results of additional analyses indicate that the reduction in short‐selling constraints …
Leveraging Digital Technology To Transform Accounting Function: Case Study Of A Sme,
2020
Singapore Management University
Leveraging Digital Technology To Transform Accounting Function: Case Study Of A Sme, Gary Pan, Benjamin Lee
Research Collection School Of Accountancy
Digital transformation is taking hold of the processes and systems in accounting at a rapid pace and in a drastic way. With its emphasis on data and analysis, accounting entity is well suited to reap the benefits digital technologies have to offer. With the rapid infusion of digital technologies in accounting entity, the accounting literature has been calling for more empirical studies to examine the way accounting function leverages digital technology to enhance its analytical capabilities so as to obtain deeper business insights. This paper conducts an empirical study to examine the process of a SME's accounting function leveraging data …
Research Trends On Coronavirus (Covid-19) : A Bibliometric Analysis Between 2010– March 2020,
2020
Management Development Institute
Research Trends On Coronavirus (Covid-19) : A Bibliometric Analysis Between 2010– March 2020, Mahendra Kumar Sahu Dr, Chetan Gk Dr, Siba Prasad Panda Dr
Library Philosophy and Practice (e-journal)
Coronavirus is a respiratory syndrome, a virus causing stern pneumonia in humans. The results of the Pandemic virus is high mortality, respiratory infections including the common cold, high fever etc. The main objective of the study is to explore the publications trends of CoronavCirus research by using R-Studio. Scopus database has been used to extract the bibliographic metadata of the publication between 2010 and April 2020. A total of 10515 documents were published across the globe on Coronavirus (Covid-19) during the assessment period under consideration. The result of the current study suggests that the earlier outbreak of Coronavirus were understudied. …
Aicpa Professional Standards As Of June 1, 2020, Volume 1: U.S. Auditing Standards-Aicpa (Clarified), U.S. Attestation Standards -- Aicpa (Clarified),
2020
University of Mississippi
Aicpa Professional Standards As Of June 1, 2020, Volume 1: U.S. Auditing Standards-Aicpa (Clarified), U.S. Attestation Standards -- Aicpa (Clarified), American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards As Of June 1, 2020, Volume 3: Statements Of Position — Auditing And Attestation, Statement Of Position — Accounting, Accounting And Review Services, Accounting And Review Services (Clarified), Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards As Of June 1, 2020, Volume 2: Pre-Sas No.134 U.S. Auditing Standards — Aicpa (Clarified),
2020
University of Mississippi
Aicpa Professional Standards As Of June 1, 2020, Volume 2: Pre-Sas No.134 U.S. Auditing Standards — Aicpa (Clarified), American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Gender And Beauty In The Financial Analyst Profession: Evidence From The United States And China,
2020
Duquesne University
Gender And Beauty In The Financial Analyst Profession: Evidence From The United States And China, Congcong Li, An-Ping Lin, Hai Lu, Kevin Veenstra
Research Collection School Of Accountancy
We examine how gender and beauty affect the likelihood of being voted as an All-Star in the financial analyst profession in both the United States and China. We find that female analysts are more likely to be voted as All-Star analysts in the United States, but good-looking female U.S. analysts are less likely to be voted as All-Stars. The conclusion is the opposite for Chinese analysts. We find that female analysts in China are less likely to be voted as All-Stars, but the likelihood increases with their facial attractiveness. These findings implicate a beauty penalty for female analysts in the …
Cfos Play Crucial Role In Surviving Covid-19 Crisis,
2020
Singapore Management University
Cfos Play Crucial Role In Surviving Covid-19 Crisis, Themin Suwardy
Research Collection School Of Accountancy
In recent years, chief financial officers (CFOs) have been called upon to do many things. They have stepped beyond their traditional technical finance functions, embracing technology and innovations to partner chief executive officers (CEOs) and boards on strategic issues. But if asked at the end of 2019, probably no CFO would place "managing through a global pandemic and economic crisis at the same time" among their top five things to do in 2020. Like many others, CFOs are being asked to do even more in a very short timeframe.
A Proposal Digital Marketing Strategy For Marcheluzzo Srl: Training And Evaluating A Prediction Model For The Number Of Adv. Impressions,
2020
Technological University Dublin
A Proposal Digital Marketing Strategy For Marcheluzzo Srl: Training And Evaluating A Prediction Model For The Number Of Adv. Impressions, Charles Alves De Castro
Articles
This research aims to describe a digital marketing strategy elaborated to be deployed in the MarcheluzzoSrl Company located in Italy. In addition, it intends to give a wide range of information to the company about its customers, target, competitors, market, digital marketing strategy, and potential recommendations. It is also important to highlight that this strategy is focused on the Brazilian market. Most of the information collected for the situational analysis and many other components for this research were gathered through the author`s perception during his internship in the company. The methodology includes secondary data collected through field observation in the …
Exploring Fraudulent Practices In Nigerian Public Sector: Evidence Of Bauchi State,
2020
Universiti Malaya
Exploring Fraudulent Practices In Nigerian Public Sector: Evidence Of Bauchi State, Sa’Id Shehu Umar
Student Works (2020-2029)
The study explored fraudulent practices in the Nigerian public sector. This research aims to (1) explore conditions affecting fraudulent practices in Bauchi State, Nigeria. The study also aimed to (2) identify the challenges faced in preventing fraudulent behavior among Nigerian public employees. Most of the previous accounting studies on fraudulent practices focused on fraud prevention. Yet, accounting research so far considering various factors such as corporate governance, auditing, forensic audit, financial reporting regulation for fraud prevention and detection. To understand the conditions affecting fraudulent practices and the challenges faced in preventing fraud in the Nigerian public sector, a qualitative approach …
