Accounting Commons^™

Change Management Over Financial Information: A Multi-Criteria Evaluation Of System Change Controls Using Desirability Functions, Angel R. Otero, Christian Sonnenberg, Ivonne Delgado-Perez

Communications of the IIMA

The increasing complexity of information technology, attacks on confidential information, and the passing of new laws and regulations have shifted the focus around internal controls in organizations. Particularly, general information technology controls related to change management (i.e., system change controls) are critical in ensuring the integrity, completeness, and reliability of financial information. The literature points to various evaluation methods for these controls to determine which ones to implement. However, these methods do not necessarily consider relevant organization constraints, preventing the inclusion of required controls or the exclusion of unnecessary controls. This paper proposes a novel approach, using Desirability Functions, for …

Auditing Standards Board (Asb), Meeting Agenda, April 27-30, 2020, Chicago, Il, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Nutrition And The Labor Market, Jesse Defalco

Showcase of Undergraduate Research and Creative Endeavors (SOURCE)

Do different income levels affect the foods people consume? It is commonly known that healthier foods are more expensive than unhealthy foods. Those with lower incomes tend to gravitate toward fast food and junk food, with those with higher incomes tend to gravitate toward fruits, vegetables, and healthier options, including having personal chefs and ordering proportioned meals delivered to their homes. Lower income people consuming unhealthy foods potentially leads to health issues such as malnutrition, high blood pressure, obesity, and diabetes. Not everyone is aware of the health side effects of their diets. It is shown that people who are …

The Impacts Of Financial Compensation Of Student-Athletes In Ncaa Division I Men's Basketball On The Labor Market, Gabriel Boscardin Dias

Showcase of Undergraduate Research and Creative Endeavors (SOURCE)

The purpose of this study is to identify the impacts that financial compensation of men’s basketball student-athletes in the NCAA Division I will have on the market of collegiate athletics. As the NCAA is facing issues involving governmental pressure to allow student-athletes to receive monetary compensation for the use of their names, images, and likenesses (NLI), the consequences will inevitably impact the entire sports industry. The main pressure the Association is facing now involves the compensation of men’s basketball student-athletes, as they are part of the sport that brings the largest amount of revenue via sponsors and television contracts. This …

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

Association Sections, Divisions, Boards, Teams

No abstract provided.

Australian National Audit Office: Evaluating Australian Army Program Performance, Bert Chapman

Libraries Faculty and Staff Scholarship and Research

The Australian National Audit Office (ANAO) evaluates the management and financial performance of Australian government programs for the Australian Parliament, Australian government agencies, Australian taxpayers, and individuals interested in the performance of these programs globally. This article examines how ANAO has examined the performance of Australian Army programs and strengths and weaknesses found in these programs while recommending changes to improve program performance. It also examines how government agencies and corporations which have been the subject of ANAO analyses have reacted to ANAO findings. This assessment also examines how Plan B (the possibility that Australia might have to rely less …

The Impact Of Tax Complexity On Foreign Direct Investment Before And After The 2008 Global Financial Crisis, Carlos G. Ramos

USF Tampa Graduate Theses and Dissertations

Foreign direct investment (FDI) is an increasingly significant element of today’s global economy. Since the 1980s, global FDI flows have experienced impressive increments up until 2007. FDI flows decreased significantly during the years following the global financial crisis of 2008 and have not yet returned to pre-crisis levels. Since the 2008 global financial crisis, significant changes have occurred in the regulatory and international investment environments while complexity of national tax systems had steadily increased during the past century. This study analyzes the effect of national tax complexity on FDI before and after the 2008 global financial crisis. The Heckman selection …

Amendments To Au-C Sections 725, 730, 930, 935, And 940 To Incorporate Auditor Reporting Changes From Sas Nos. 134 And 137; Statement On Auditing Standards, 140 (April 2020), American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

Stock Market Contagion During The Global Financial Crises: Evidence From The Chilean Stock Market, Sakthi Mahenthiran, Tom Gjerde, Berta Silva

Scholarship and Professional Work - Business

The study examines evidence for the transmission of the US and EU financial crises via investor holdings into the Chilean stock market following two global financial crises, in 2008 and 2011. The study modified the models of Bekaert et al. (2014), and Dungey and Gajurel (2015) on the 2007–2009 global financial crisis and extends the period to include the European debt crisis of 2010–2011. The study produced three main contributions. First, changes in the equity holdings of retail investors were a key source of contagion following the 2008 US financial crisis. Second, investor herding during the 2011 financial crisis is …

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.

Racialized Tax Inequity: Wealth, Racism, And The U.S. System Of Taxation, Palma Joy Strand, Nicholas A. Mirkay

Northwestern Journal of Law & Social Policy

This Article describes the connection between wealth inequality and the increasing structural racism in the U.S. tax system since the 1980s. A long-term sociological view (the why) reveals the historical racialization of wealth and a shift in the tax system overall beginning around 1980 to protect and exacerbate wealth inequality, which has been fueled by racial animus and anxiety. A critical tax view (the how) highlights a shift over the same time period at both federal and state levels from taxes on wealth, to taxes on income, and then to taxes on consumption—from greater to less progressivity. Both of these …

State And Local Governments, April 1, 2020; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Text Analytics, Nlp, And Accounting Research, Richard M. Crowley

Research Collection School Of Accountancy

The presentation covered: What is text analytics and NLP?; How text analytics has evolved in the accounting literature since the 1980s; What current (as of 2020) methods are used in the literature; What methods are on the horizon.

Audit Profession Must Rid ‘Overworked, Underpaid’ Image To Attract Best Talent, Chi Kwan Yuen, Gary Pan, Clarence Goh

Research Collection School Of Accountancy

Many accounting graduates are deterred from joining the audit profession because of the perception that auditors are lowly-paid and made to work long hours.

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 …

Using Alteryx Designer In Audit, Nolan Asiala

Honors Projects

My senior project was built around data analysis and how it relates to the auditing profession. Initially, I was planning on attending a data analytics competition, but that was canceled due to the events of COVID-19. This project utilized the Alteryx Designer program to demonstrate how it can be used during an audit engagement. By creating a workflow in Alteryx Designer, a report from a client can be cleaned and reformatted into a working dataset. My project includes two Excel files, a Microsoft Word document that serves as a brief introduction to the program, and a video describing the workflow …

2020 Ijbe Front Matter

International Journal for Business Education

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

The Principles Of Accounting: A Succession Of Case Reports, Kailey Ready

Honors Theses

The following professional project used a variety of prompts to inspire honors

accounting students to think deeply about the world of accounting using information that was taught in a plethora of classes throughout the four years spent at the University of Mississippi. Over the course of the 10 cases presented here, the purpose is to provide a comprehensive understanding regarding the current landscape of accounting as it pertains to Generally Accepted Accounting Principles, the balance sheet, pensions, liabilities, and the future of the accounting world. As a result of completing this professional thesis, I better understand the concepts we learned …

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.