Accounting Commons^™

The Effect Of Audit Materiality Disclosures On Investors’ Decision Making*, Brant E. Christensen, Aasmund Eilifsen, Steven M. Glover, William F. Messier Jr.

Faculty Publications

Recent reviews of the academic literature indicate that little is known regarding how users evaluate the materiality levels auditors use or respond to quantitative materiality disclosure. Regulators around the world have taken different stances on whether materiality should, or should not, be disclosed in the auditor’s report. In response to the dearth of research on these policy decisions, we examine the effect of audit materiality disclosures, or lack thereof, on professional investors’ decision making across different investment contexts (debt vs. equity, public vs. private). Our study is designed to test global audit public policy and as such our hypotheses are …

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 …

Using Online Tutorials To Teach The Accounting Cycle, Tracey Chunqi Zhang, Lay Chin Low, Poh Sun Seow

Research Collection School Of Accountancy

The accounting cycle is an important yet difficult topic for introductory financial accounting students to learn. These students often lack the business context to understand the accounting cycle and find the traditional teaching approach dry. This problem motivates the authors to examine whether a blended learning approach via online tutorials can improve students’ perceived knowledge of the accounting cycle for the undergraduate introductory financial accounting course. The authors developed four innovative online tutorials with a coherent storyline to enable students to learn the accounting cycle and to supplement in-class learning. To test the effectiveness of online tutorials, an independent survey …

Eagle Accountant, Parker College Of Business

College of Business: News & Publications

• Note from the Director
• SOA at a Glance
• The 4.4 Accountant
• Accounting Day 2020
• Accounting Day Scholarships
• Additional Scholarship Recipients
• Special Thanks to Sponsors of Accounting Day Scholarships
• December 2019 Graduates
• May 2020 Graduates
• August 2020 Graduates
• Spring 2020 Fraud, Forensic & Taxation Certificates
• Graduating Student Photos
• Student Reflections
• Graduate Memories
• Faculty Spotlight
• Alumni Spotlight
• National Association of Black Accountants
• Association of Certified Fraud Examiners
• Volunteer Income Tax Assistance
• Interviews & Interrogations Outreach
• Legal Eagles: 13th Annual MAcc Mock Trial
• Faculty Awards
• Promotion & Tenure
• New Faces in the SOA
• Going Online
• Faculty Research & Publication Highlights
• Faculty Notes
• Accounting …

Eagle Accountant - 2020, Georgia Southern University

Eagle Accountant

• Note from the Director
• SOA at a Glance
• The 4.4 Accountant
• Accounting Day 2020
• Accounting Day Scholarships
• Additional Scholarship Recipients
• Special Thanks to Sponsors of Accounting Day Scholarships
• December 2019 Graduates
• May 2020 Graduates
• August 2020 Graduates
• Spring 2020 Fraud, Forensic & Taxation Certificates
• Graduating Student Photos
• Student Reflections
• Graduate Memories
• Faculty Spotlight
• Alumni Spotlight
• National Association of Black Accountants
• Association of Certified Fraud Examiners
• Volunteer Income Tax Assistance
• Interviews & Interrogations Outreach
• Legal Eagles: 13th Annual MAcc Mock Trial
• Faculty Awards
• Promotion & Tenure
• New Faces in the SOA
• Going Online
• Faculty Research & Publication Highlights
• Faculty Notes
• Accounting …

The Effects Of Csr And Female Presence In Corporate Governance On Firm Tax Avoidance, Madeline Karlberg

Honors Theses and Capstones

No abstract provided.

Can Fundamental Accounting Analyses Be Used To Explain Macroeconomic Conditions?, Bryanna Marie Richardson

Honors Theses and Capstones

No abstract provided.

Understanding The Importance & Impact Of Technology In An Accounting Setting, Catherine Ann Francis

Honors Theses and Capstones

Although accounting has gone through significant changes over the years due to technological advancement, the profession remains at the core of business. Technology has not only impacted the accounting profession, but has completely transformed the business world. As professionals are continuously introduced to new technology platforms, their ability to analyze and interpret data is enhanced. The research presented in this paper seeks to understand which platforms are leading the way for change within the accounting profession. More specifically, this paper explores which platforms professional accountants perceive as most important to their job. This involves understanding which platforms they perceive themselves …

Greenbury Report (Uk), Maeve O'Connell, Anne Marie Ward

Articles

The Greenbury Report on Directors Remuneration (1995) (hereafter called the Greenbury Report) was one of the first comprehensive governance codes directly addressing executive and director remuneration. The Greenbury Report was commissioned by the Confederation of British Industry in response to public concerns over recently privatized public utilities and the salaries and bonuses earned by executives, while they implemented job cuts, and service price increases.

The Greenbury Report recommended an independent remuneration committee, linking executive pay to corporate financial and operational performance measures, and increased the requirements for disclosure and transparency on directors’ remuneration. However, the credibility of the Greenbury Report …

Brent Crude Oil Prices Volatility During Major Crises, Miroslava Zavadska, Lucia Morales, Joseph Coughlan

Articles

Volatility patterns in Brent crude oil spot and futures prices are examined during four major crises that significantly affected the oil markets: the First Gulf war 1990/91; the Asian Financial crisis 1997/98; the US terrorist attack 2001; and the Global Financial crisis 2008/9. The selected crises arose due to different triggers having diverse implications for oil market participants. The outcomes reveal higher levels of volatility during crises that was directly associated with oil supply/demand disruptions and higher volatility persistence during financial/economic crises, indicating that volatility persistence is a key issue when uncertainty is derived from global economic and financial instability.

Stakeholder Engagement And The Future Of Irish Public–Private Partnerships, Gail Sheppard, Matthias Beck

Articles

Building on recent works that stress the importance of stakeholder engagement in partnerships, we propose a novel benchmarking framework for the evaluation of public–private partnerships. This framework describes mutuality and the preservation of organisational identity as the ideal characteristics of partnerships because they, in turn, encourage stakeholder support for public–private partnerships. Applying this framework to infrastructure public–private partnerships in Ireland, we note that mutual accountability has been weakened following the financial crisis. Meanwhile, con-sultation with clients such as key public–private partnership stakeholders, which would help articulate organisational identities, remains patchy across the education, justice
and health public–private partnership that we …

Reflections On Post-Bailout Policy Analysis In Ireland, Mary Murphy, John Hogan

Articles

This short article reflects on observations from the forthcoming volume Policy Analysis in Ireland, edited by Hogan & Murphy. The volume forms part of the International Library of Policy Analysis series, which covers more than twenty countries, published by Policy Press and edited by Michael Howlett and Iris Geva-May. While various themes emerge from the Irish volume, this article focuses on only one core question: whether and how the 2008 economic crisis contracted and expanded the capacity for policy analysis in Ireland. The troika of the International Monetary Fund, European Central Bank and the European Commission are associated with policy …

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 …

Integrated Report 2020; Adapt+Thrive; Aicpa Annual Report, 2020, Association Of International Professional Accountants

AICPA Annual Reports

No abstract provided.

Mscpa Centennial History: A Century Of Cpas In Mississippi, James W. Davis, Dale L. Flesher, Annette Pridgen, Mississippi Society Of Certified Public Accountants

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.

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 …

Thei Student Applied Research Presentations Sarp 2020, Research Office, Technological And Higher Education Institute Of Hong Kong

THEi Student Applied Research Presentations (SARP)

No abstract provided.

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). …

Materiality Considerations For Attestation Engagements Involving Aspects Of Subject Matters That Cannot Be Quantitatively Measured, American Institute Of Certified Public Accountants. Materiality Working Group

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

The Transformation Of Accounting Information Systems Curriculum In The Last Decade, Timothy Patrick Larkin

Honors Theses and Capstones

Accounting information systems (AIS) are an extremely important component of accounting and accounting education. The purpose of the current study is to examine the transformation of accounting information systems (AIS) curriculum in the last decade. The motivation for this research comes from the vast advances made in the world of information technology (IT) and information systems (IS). The specific research questions addressed in the current study are: (1) how has AIS curriculum changed in the 18 years since SOX? (2) How has AIS curriculum adjusted in recent years with the emergence of the new hot-button topic big data/data analytics? Overall, …