Accounting Commons^™

The Determinants Of Tax Non-Compliance: Evidence From Malaysia, Gul Zaman Khan Azman

Student Works (2020-2029)

Tax non-compliance is an act of disobeying the tax laws provided by the legislation either intentionally or unintentionally. The objective of this study is to examine the relationship of four independent variables; tax knowledge, ethics, government quality and change in government to the dependent variable; tax non-compliance. The research framework of this study is developed based on five variables and employed theory of planned behavior. Four hypotheses are tested based on the research framework. The research instrument of this study is structured questionnaire. The questionnaires are distributed to taxpayers in Klang Valley. A total of 415 samples were collected from …

Influence Of Environmental Strategy And Management Control On Environmental And Economic Performance, Kanya Sannamwong

Chulalongkorn University Theses and Dissertations (Chula ETD)

This study aims to explore the role of eco-controls in translating competitive environmental strategic intents into eco-practices, as well as the associations between eco-practices and environmental and economic performance. A web-based survey was used to collect data from 151 Thai manufacturing firms from September to November 2020. Structural Equation Modeling (SEM) was employed for data analysis. The findings from the study suggest that firms pursuing predominantly eco-efficiency intent, firms pursuing predominantly eco-branding intent, and firms pursuing both eco-efficiency intent and eco-branding intent at the same degree, tend to adopt more bureaucratic forms of eco-control regardless of their environmental strategic intents. …

Information Externalities And Voluntary Disclosure: Evidence From A Major Customer’S Earnings Announcement, Young Jun Cho, Yongtae Kim, Yoonseok Zang

Research Collection School Of Accountancy

We examine the relation between information externalities along the supply chain and voluntary disclosure. Information transfers from a major customer's earnings announcement (EA) can substitute for its supplier's disclosure. Conversely, if the customer's EA increases uncertainties regarding the supplier's future prospects, it can increase the demand for disclosure. After controlling for information incorporated in supplier returns, we find that the supplier is more likely to issue earnings guidance after the customer's EA when the EA news deviates more from the market's expectation. The positive effect of the customer's news on earnings guidance is weaker when common investors, supply-chain analysts, or …

Determinants Of Firm’S Internals & Macroeconomic Factors On Financial Performance Of Ethiopian Insurers, Kishor Chandra Meher, Temesgen Zewudu

DLSU Business & Economics Review

Insurance acts as a social instrument that indemnifies the human life and properties against unforeseeable risks. It is imperative for the insurance companies to be profitable while obliging the society and nation as a risk saver of insurable risk. The research aims to investigate the association between specific internals and macroeconomic factors and the financial performance of insurance companies in Ethiopia. A quantitative approach is applied in this research by adopting inferential statistics with a balanced panel data of nine insurance companies for 15 years (2002–2016). Explanatory analysis is deployed where Pearson’s correlation and OLS regression model are applied to …

A Productivity Assessment Of Pwd Employees In A Philippine Company, Rosemary R. Seva

DLSU Business & Economics Review

This study assessed and compared the work capability of persons with disabilities (PWDs) and their able counterparts that covered the following aspects of work: (a) time on task, (b) work attitude, and (c) task compatibility. It was hypothesized that PWD workers are competent and productive in the workplace if the right task is given to them. Four employees with autism spectrum disorder (ASD) working either as administrative or store clerk in a drugstore chain participated in the study. Productivity comparison was made using time study and work sampling over two days. Supervisors were also interviewed regarding attitudes and capabilities. The …

Fiscal Policy And Stock Market Movement In The Philippines, Deborah Kim S. Sy

DLSU Business & Economics Review

The Philippine government has suffered greatly from fiscal imbalances for the past few decades. The largest fiscal deficit was recorded at PhP112 billion in 2017. Fiscal reforms led to a considerable decline of the national government debt from 52.4% of GDP in 2010 to 44.8% in 2015. The study aims to investigate the Philippine fiscal policy and its link to asset prices, as measured by the changes in the Philippine Stock Exchange Index (PSEI). Quarterly observations from 2001 to 2017 of monetary, fiscal, and economic variables were used on a vector error correction model (VECM) to observe their long-run relationship …

Corporate Social Responsibility And Corporate Financial Performance: An Examination Into Fortune 500 And Djsi Firms Within Consumer-Facing Industries, Samantha Lee

CMC Senior Theses

This paper examines the relationship between a firm’s Corporate Social Responsibility (CSR) and its Corporate Financial Performance (CFP) in nine consumer-facing industries classified by the Fortune 500. Unlike prior research on the matter, the firms investigated in this study consist only of firms on both the Fortune 500 for the year 2018 and the Dow Jones Sustainability Index (DJSI) between the years 2005-2018 in order to define a clear measurement of CSR. In order to gauge investor and market sentiment, CFP is measured primarily by the firm’s stock performance in comparison to the S&P 500 as a basis. The results …

The Settlement Norm In Audit Legal Disputes: Insights From Prominent Attorneys*, Eldar Maksymov, Jeffrey Pickerd, D. Jordan Lowe, Mark E. Peecher, Andrew Reffett

Faculty Publications

Prior research indicates that most audit legal disputes settle. There is, however, little evidence of the factors that drive the settlement norm and its exceptions in audit legal disputes. To better understand these factors, we rely on theory related to how professionals manage risks and, as a result, how professions defend jurisdictional claims. We use this theoretical lens to help motivate four research questions that we probe by interviewing 27 prominent attorneys experienced in audit litigation. Consistent with our lens, our interview data indicate that attorneys manage their risks, including the risk of reputational loss, by settling based on their …

Communication Strategies Used To Improve Employee Performance In A Diverse Workforce, Dr. Sharine Denise Daniel

Walden Dissertations and Doctoral Studies

Ineffective communication strategies can negatively affect employee performance in a diverse workforce, which may hinder business growth. Top-level managers in the telecommunication sector who struggle to improve employee performance are at high risk of their businesses failing. Grounded in organizational information theory, the purpose of this qualitative multiple case study was to explore the communication strategies top-level managers in the communication sector use to improve employee performance in a diverse workforce. The participants were 5 top-level managers in 2 telecommunication companies in St. Maarten, who effectively used communication strategies to improve employee performance in a diverse workforce. Sources for data …

Small Nonprofit Fraud: Risk Mitigation Strategies, Anne M. Marchetti

Walden Dissertations and Doctoral Studies

Fraud is a significant worldwide issue for organizations of every size and industry. Small nonprofit organizations are particularly vulnerable to financial and reputational loss due to a fraud incident, which can be devastating. Grounded in the Committee of Sponsoring Organization of the Treadway Commission framework, the purpose of this qualitative single case study was to explore fraud risk mitigation strategies employed by management in a small nonprofit organization in Florida. Three managers in a small nonprofit organization in Florida, participated in face-to-face semistructured interviews to share their fraud risk mitigation strategies. The data collection process also included inspection of business …

Strategies To Sustain Funding In The Nonprofit Sector, Mark Sami

Walden Dissertations and Doctoral Studies

Nonprofits provide much needed services to communities, especially to the poor and

vulnerable population, but the majority are operating in an environment of uncertainty

because of scarcity of resources. It is imperative that nonprofit managers implement

strategies to ensure the sustainability of their organizations. Grounded in the general

systems theory, the purpose of this qualitative multiple case study was to explore

strategies that nonprofit managers use to sustain funding in the nonprofit sector. The

study participants were 3 nonprofit managers, including 2 from the Caribbean, and 1

from the United States. Data were collected from semistructured interviews and a review …

Strategies Business Leaders Use To Prevent Employee Financial Fraud In Their Nonprofit Organizations, Sylvia A. Lawson

Walden Dissertations and Doctoral Studies

Leaders of nonprofit organizations experience financial losses when their employees engage in financial fraud. Grounded in Cressey’s fraud triangle theory, the purpose of this qualitative multicase study was to explore strategies leaders of nonprofit organizations use to prevent losses from employee financial fraud. The participants comprised 3 leaders of nonprofit organizations located in South Carolina with successful experience preventing employee financial fraud losses. Data were collected from semistructured interviews and organizational documents, such as company policies and financial statements. Yin’s 5-step analysis process was used to analyze the data with 2 themes emerging: policies created helped leaders prevent losses from …

Reducing The Frequency And Effects Of Fraudulent Activities In Community Action Agencies, Marvin L J Blye

Walden Dissertations and Doctoral Studies

In the United States, nonprofit organization leaders estimate that $40 billion of revenue is lost every year because of financial scandals and fraudulent activities. Fraud negatively affects organizational functioning, service delivery, and board governance. Nonprofit leaders who fail to prevent fraud increase the chance of their organization’s failure. Grounded in Cressey’s fraud triangle theory, the purpose of this qualitative multiple case study was to explore strategies nonprofit community action agency (CAA) executive leaders use to reduce fraudulent financial activities. The participants comprised 5 executive CAA nonprofit leaders located in Maryland who effectively used strategies to reduce fraudulent financial behaviors in …

Analysts’ Eps Forecast Revisions After Repurchase Announcements, Meng Huang

Theses and Dissertations--Accountancy

Analysts’ earnings per share (EPS) forecasts are one of the most widely used indicators of firm performance by market participants and firm executives. There are two components in EPS forecasts, but prior literature almost invariably focuses on the net income component (numerator) and ignores the shares outstanding component (denominator). Changes in shares outstanding mechanically alter EPS forecasts due to a changed denominator. These mechanical changes in EPS forecasts, however, do not reflect a firm’s real performance. Therefore, it is important to understand analysts’ share adjustment behaviors in order to better interpret analysts’ EPS revisions after share changing events. This paper …

Audit Committee Accounting Expertise And The Mitigation Of Strategic Auditor Behavior, James C. Hansen, Ling Lei Lisic, Timothy Seidel, Michael S. Wilkins

Faculty Publications

Our study is motivated by the theory of credence goods in the auditing setting. We propose that audit committee accounting expertise should reduce information asymmetries between the auditor and the client, thereby limiting auditors’ ability to over-audit and under-audit. Consistent with this notion, our results indicate that when audit committees have accounting expertise, clients (1) pay lower fees when changes in standards decrease required audit effort; (2) pay a smaller fee premium in the presence of remediated material weaknesses; and (3) have a reduced likelihood of restatement when audit market competition is high. Our findings in the under-auditing setting generally …

Perspectives On Management Review Controls: Challenges And Solutions—Insights From A Qualitative Study Of The Issues, John Fogarty, Mark Beasley, Douglas F. Prawitt

Faculty Publications

This study focuses on subjective, judgment-based management review controls (MRCs) used by management teams of public companies (hereinafter referenced as “preparers” or “organizations”) as part of their efforts to address the risk of material misstatements in financial reporting and to effectively and efficiently provide management with reasonable assurance that internal control over financial reporting (ICFR) is effective. This report provides information and insight useful to preparers, auditors, and regulators on issues surrounding the design, implementation, execution, and documentation of MRCs, including issues in the context of ICFR assessments and attestations under Section 404 of the Sarbanes-Oxley Act of 2002 (SOX). …

Improving Accountants' Ability To Identify, Manage, And Prevent Fraud In Not-For-Profit Organizations, Gabrielle Pauline Fish

Doctoral Dissertations and Projects

Fraud is a growing problem in the not-for-profit (NFP) sector; this problem increases because of the lack of fraud-prevention preparation had by NFP financial professionals. Furthermore, asset misappropriation is the most commonly perpetrated occupational fraud in NFPs. Although approximately 90% of all reported frauds are asset misappropriation, a gap in existing research results in limited data regarding asset misappropriation in NFPs. This study contains an extensive examination of peer-reviewed research regarding fraud topics, with an emphasis on asset misappropriation. The conceptual framework incorporated the Fraud Management Lifecycle Theory, the Fraud Triangle Theory, the Theory of White-Collar Crime, and the Routine …

An Examination Of The Relationship Between The Capital Asset Pricing Model's Systematic Risk Indicator And Stock Returns, Kacy Edward Crowe

Doctoral Dissertations and Projects

The purpose of this quantitative study was to examine the relationship between the Capital Asset Pricing Model’s risk indicator beta and the average monthly returns for stocks in the S&P 100. The problem addressed was that low beta stocks produced higher returns than high beta stocks. The study was conducted using the S&P 100 constituents. The study expanded the research literature regarding the beta anomaly and found a statistically significant result for an association between beta and average monthly returns for stocks in the S&P 100. The study has implications for investors and financial practitioners as to whether beta can …

Sheq: Using The Power Of Emotional Intelligence For Success, Jen Shirkani, Steve Friedlein, Angela Bearor, American Institute Of Certified Public Accountants. Women's Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

Corporate Social Responsibility And Investment Efficiency: Evidence From An Emerging Asian Market, Ming-Te Lee

DLSU Business & Economics Review

The purpose of this paper is to test opposing views of the relationship between corporate social responsibility (CSR) and investment efficiency in a major Asian emerging stock market. The empirical results show that CSR significantly mitigates investment inefficiency among Taiwanese firms. This finding is consistent with the notion that socially responsible Taiwanese firms have fewer agency problems and lower information asymmetry, thus reducing investment inefficiency. The empirical results also show that CSR has a more pronounced effect in mitigating investment inefficiency for Taiwanese firms with more effective corporate governance. In particular, due to the mandatory preparation of CSR reporting, CSR …