Sales Order Backlog And Corporate Social Responsibility,
2019
University of Tulsa
Sales Order Backlog And Corporate Social Responsibility, Li Sun, Brian Walkup, Kean Wu
Faculty Publications
We examine the impact of sales order backlog, an important leading indicator of firm performance, on corporate social responsibility (CSR) performance (measured as responsible and irresponsible CSR performance). We rely on the stakeholder view and the resource availability view of CSR to develop our hypotheses. Under the stakeholder view, we posit a positive relation between sales order backlog and CSR performance. Under the resource availability view, we posit this relationship to be negative. Our empirical evidence shows a significant positive relation between order backlog and irresponsible CSR performance, suggesting that firms with higher order backlog demonstrate lower overall CSR performance. …
Spillover Effects Of Clients’ Tax Enforcement On Financial Statement Auditors: Evidence From A Discontinuity Design,
2019
Singapore Management University
Spillover Effects Of Clients’ Tax Enforcement On Financial Statement Auditors: Evidence From A Discontinuity Design, Travis K. Chow, Jeffrey Pittman, Muzhi Wang, Le Zhao
Research Collection School Of Accountancy
We examine the impact of clients’ tax enforcement on financial statement auditors. In a regression discontinuity design, we exploit the firm-registration-date-based application of a new rule that assigns firms to two different tax enforcement regimes. Our analysis implies that auditors exert less effort–evident in lower audit fees and shorter audit report lags–when their clients are monitored by the more stringent tax authority. In results supporting that audit quality improves in this situation despite the fall in auditor effort, we report that clients subject to tougher tax enforcement exhibit a lower incidence of accounting restatements and tax-related restatements. Additionally, we find …
Examining Learning Transformation In Project-Based Learning Process,
2019
Singapore Management University
Examining Learning Transformation In Project-Based Learning Process, Gary Pan, Poh Sun Seow, Grace Koh
Research Collection School Of Accountancy
This paper presents a learning transformation framework for analyzing how learning evolves during project-based learning process. Here we adopt Lewin’s (1951) change theory as an analytical lens to examine the project-based learning curriculum at a University called UNI-X. This is a major contribution to PBL literature as little is known about the dynamics of learning during PBL process. In fact, the learning transformation framework can serve as the basis for further research in PBL process. For educators, this study provides them with useful insights on how to break project members’ escalating commitment to previous failing ideas and accept alternative workable …
Detecting Digitally Forged Faces In Online Videos,
2019
University of South Florida
Detecting Digitally Forged Faces In Online Videos, Neilesh Sambhu
USF Tampa Graduate Theses and Dissertations
We use Rossler’s FaceForensics dataset of 1004 online videos and their corresponding forged counterparts [1] to investigate the ability to distinguish digitally forged facial images from original images automatically with deep learning. The proposed convolutional neural network is much smaller than the current state-of-the-art solutions. Nevertheless, the network maintains a high level of accuracy (99.6%), all while using the entire FaceForensics dataset and not including any temporal information. We implement majority voting and show the impact on accuracy (99.67%), where only 1 video of 300 is misclassified. We examine why the model misclassified this one video. In terms of tuning …
Auditing Standards Board (Asb), Agenda, October 28-31, 2019 New York, Ny,
2019
University of Mississippi
Auditing Standards Board (Asb), Agenda, October 28-31, 2019 New York, Ny, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board Asb Meeting, October 28-31, 2019,
2019
University of Mississippi
Auditing Standards Board Asb Meeting, October 28-31, 2019, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
The Effect Of Sox 404(B) On Large Non-Accelerated Filers’ Earnings Per Share Rounding Behavior,
2019
University of Connecticut - Storrs
The Effect Of Sox 404(B) On Large Non-Accelerated Filers’ Earnings Per Share Rounding Behavior, David Bigos
Honors Scholar Theses
I examine whether firms with the ability to manipulate earnings per share (EPS) rounding and the incentive to defer the Sarbanes-Oxley Act of 2002 Section 404(b) (SOX 404(b)) compliance round down EPS to understate earnings before a public float evaluation in the second fiscal quarter. I build on existing literature that acknowledges some firms may manipulate the post-decimal (thousandths) digit of EPS and that firms near the SOX 404(b) public float compliance threshold may initiate avoidance techniques to defer the marginal cost of an Internal Controls over Financial Reporting (ICFR) external audit. By comparing the rounding behavior of accelerated filers …
How Does Variability In Cash Flows And Returns Influence How Top Executives Are Paid?,
2019
Bryant University
How Does Variability In Cash Flows And Returns Influence How Top Executives Are Paid?, Kwadwo N. Asare
Accounting Department Faculty Journal Articles
I invoke agency theory to evaluate how top executives’ compensation contracts are structured, conditional on risk in the firm’s operating environment, focusing on the total, fixed, and variable components. The results suggest that companies exert some effort to adhere to agency theoretic principles in designing top executive compensation contracts. However, imperfections in the pay setting process mean that there is ample room for powerful CEOs to seek rents. Furthermore, when risk in the operating environment is measured with volatility in returns, non-CEO top executives sometimes bear greater risk than CEOs, collecting a greater percentage of their compensation in variable pay …
Open Meeting Minutes, October 22, 2019,
2019
University of Mississippi
Open Meeting Minutes, October 22, 2019, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Open Meeting Agenda, October 22, 2019, Durham, Nc,
2019
University of Mississippi
Open Meeting Agenda, October 22, 2019, Durham, Nc, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 20-22, 2019, Seattle, Washington, Volume 2,
2019
University of Mississippi
Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 20-22, 2019, Seattle, Washington, Volume 2, American Institute Of Certified Public Accountants. Council
Association Sections, Divisions, Boards, Teams
No abstract provided.
Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 20-22, 2019, Seattle, Washington, With Index, Volume 2,
2019
University of Mississippi
Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 20-22, 2019, Seattle, Washington, With Index, Volume 2, American Institute Of Certified Public Accountants. Council
Association Sections, Divisions, Boards, Teams
No abstract provided.
Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 20-22, 2019, Seattle, Washington, With Index, Volume 1,
2019
University of Mississippi
Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 20-22, 2019, Seattle, Washington, With Index, Volume 1, American Institute Of Certified Public Accountants. Council
Association Sections, Divisions, Boards, Teams
No abstract provided.
Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 20-22, 2019, Seattle, Washington, Volume 1,
2019
University of Mississippi
Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 20-22, 2019, Seattle, Washington, Volume 1, American Institute Of Certified Public Accountants. Council
Association Sections, Divisions, Boards, Teams
No abstract provided.
The Complexity Of Governance And Internal Audit Independence,
2019
University of South Florida
The Complexity Of Governance And Internal Audit Independence, Lily Bi
USF Tampa Graduate Theses and Dissertations
Independence is a critical foundation of all internal audit functions and internal audit services. The Institute of Internal Auditors (IIA) sets The International Standards for Professional Practice of Internal Auditing, which requires that internal audit functions maintain independence, and chief audit executives functionally report to the “board.” The term “board” is interpreted differently in different countries due to the country’s governance models. The diverse corporate governance models create different board structures and the CAE’s reporting relationship with the board. Additionally, the lack of regulatory mandate about internal audit created a reality that internal audit functions are positioned differently depending on …
The Financial And Nonfinancial Performance Measures That Drive Utility Abandonments And Transfers In The State Of Florida,
2019
University of South Florida
The Financial And Nonfinancial Performance Measures That Drive Utility Abandonments And Transfers In The State Of Florida, Daniel Acheampong
USF Tampa Graduate Theses and Dissertations
The down trending of investor-owned water and wastewater utilities and the continuous increase in utility abandonments and transfers within the regulatory environment motivated the study of investor-owned utilities, using samples from the state of Florida. The study determined the financial and nonfinancial drivers of utility andandonments and transfers. Using the NRRI and Acheampong et al. improved financial ratios, used in utility viability studies (liquidity ratio, leverage ratio, debt to equity ratio, profit trend ratio, growth and efficiency ratio, efficiency ratio, and the profitability ratio), the study identified sixteen nonfinancial performance measures under four categories (output measure, quality measures, owners’ equity …
The Prosperity Paradox, A Review,
2019
Brigham Young University
The Prosperity Paradox, A Review, Ryan Stenquist
Marriott Student Review
No abstract provided.
"Flourish" By Martin Seligman, A Review,
2019
Brigham Young University
"Flourish" By Martin Seligman, A Review, Sarah J. Cummings
Marriott Student Review
In my MCOM 320 class we had to do a book report. I chose a book called "Flourish" because it interested me. Little did I know how much it would end up helping me during my college experience.
Nine Things Successful People Do Differently, A Review,
2019
Brigham Young University
Nine Things Successful People Do Differently, A Review, Ben Randle
Marriott Student Review
“Nine Things Successful People Do Differently” by Heidi Grant Halvorson is a short informational business book that cuts right to the chase. Halvorson successfully synthesizes different behavioral research studies to offer tips on exactly what her title describes: things successful people do differently.
Podcast Spotlight: Noella Moshi And Misan Rewane On Wave,
2019
Brigham Young University
Podcast Spotlight: Noella Moshi And Misan Rewane On Wave, Mark Sherman
Marriott Student Review
No abstract provided.
