Ceo Network Centrality And Earnings Management,
2019
Louisiana Tech University
Ceo Network Centrality And Earnings Management, Huan Qiu
Doctoral Dissertations
This study investigates the relationship between CEO network centrality, choice of earnings management, and the consequences for the period from 1998 to 2016. From our empirical analysis, we find that CEOs with higher network centrality are more likely to use accruals-based earnings management, but less likely to use real earnings management to manage earnings upward in the current year. Although the use of accruals-based earnings management normally results in bad economic consequences for firms, CEO network centrality is associated with better (at least not worse) earnings quality, after controlling the use of accruals-based earnings management. As for longterm economic performance, …
Financial Reporting Of Cryptocurrency,
2019
University of Tennessee at Chattanooga
Financial Reporting Of Cryptocurrency, Andrew Hartley
Honors Theses
Cryptocurrency is a digital form of currency that uses mathematical equations to encrypt data. This type of currency has significantly grown in popularity over the past 5 years due to more people and companies using it. Some companies have started accepting it as payment in exchange for goods and services. More people are going to be turning to cryptocurrency in the future. Businesses will have to come up with ways to deal with cryptocurrency; however, the FASB has yet to define cryptocurrency, leaving businesses with no formal guidance on the subject. The purpose of this paper is to recommend a …
Brokers And Dealers In Securities, August 1, 2019; Accounting Guide,
2019
University of Mississippi
Brokers And Dealers In Securities, August 1, 2019; Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Construction Contractors, August 1, 2019; Audit And Accounting Guide,
2019
University of Mississippi
Construction Contractors, August 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Financial Predictors Of Fraud In Nonprofit Organizations,
2019
Liberty University
Financial Predictors Of Fraud In Nonprofit Organizations, Dawn Marie Schwartz
Doctoral Dissertations and Projects
Nonprofit organizations are especially vulnerable to fraud. Incidents of fraud can have devastating consequences on these organizations and the nonprofit sector overall. This applied doctoral research project examined the use of financial predictors for reported fraud in U.S. nonprofit organizations. The study utilized financial data from 2017 IRS Form 990 filings of 644 U.S. nonprofit organizations with a 501(c)(3) tax exempt status. The researcher performed logistic regression analysis to determine and evaluate any associations between the financial variables and the existence of reported fraud. Three of the financial variables, cash growth rate (p=.001), asset growth rate (p=.046), and the ratio …
Informativeness Of The Expanded Audit Report: Evidence From China,
2019
Singapore Management University
Informativeness Of The Expanded Audit Report: Evidence From China, Beng Wee Goh, Jimmy Lee, Dan Li, Muzhi Wang
Research Collection School Of Accountancy
This study investigates whether the expanded audit report is informative to investors in the setting of an emerging economy. Using the recent staggered adoption of the expanded audit report for A+H and A share firms in China, we find robust evidence that abnormal trading volume and earnings response coefficients are higher, and stock price synchronicity are lower, in the post-adoption periods than in the pre-adoption periods. In additional tests, we find that the expanded audit report is more informative for non-State Owned Enterprises and for firms with higher information asymmetry. Overall, our study documents systematic evidence that the expanded audit …
Announcing The 2019 Induction Of Members Into The Accounting Hall Of Fame,
2019
University of Mississippi
Announcing The 2019 Induction Of Members Into The Accounting Hall Of Fame, American Accounting Association
Accounting Hall of Fame Brochures
No abstract provided.
Collaborative Speculation And Overvaluation: Evidence From Social Media,
2019
University of Arkansas, Fayetteville
Collaborative Speculation And Overvaluation: Evidence From Social Media, Adam Barrett Booker
Graduate Theses and Dissertations
I use data from StockTwits and Twitter to provide evidence that investor attention on social media in the period before earnings is related to short-term overvaluation, consistent with bullish investors herding around common information. In the 2 to 60 days after earnings, returns for companies in the highest quintile of pre-earnings announcement investor attention are 4.2 percent lower than those of companies in the lowest quintile. I find evidence that the negative post-earnings drift result found in this study is related to investors waiting until after earnings are announced to enact costly arbitrage strategies. I further examine intra- and inter-network …
Planning And Budgeting: The Study Of Village Financing Process In Balige Subdistrict,
2019
Padjajaran University
Planning And Budgeting: The Study Of Village Financing Process In Balige Subdistrict, Dwi Lauran Lumbantoruan, Sri Mulyani
Journal of Accounting Auditing and Business
This study aims to understand the management of village funds, especially in the planning and budgeting processes. The focus of the study was on the suitability of the planning and budgeting processes carried out by village governments with applicable regulations, namely the Minister of Home Affairs Regulation (Permendagri) No. 114 and 113 the year 2014. The study employed qualitative methods, and the collection of data was conducted using interview techniques. The study was taken place in Lumban Gaol Village and Parsuratan Village in Balige Subdistrict, South Toba of Indonesia. The results of the study indicate that the planning and budgeting …
The Impact Of Working Capital, Return On Assets And Return On Equity On Corporate Income Tax,
2019
Universitas Serang Raya
The Impact Of Working Capital, Return On Assets And Return On Equity On Corporate Income Tax, Nikke Yusnita Mahardini
Journal of Accounting Auditing and Business
This study aims to examine the effect of working capital, Return on Assets (ROA), and Return on Equity (ROE) on corporate income tax. The population of this study is mining companies, and the total sample was involved is thirty-six companies. The data used in the study is in the form of financial statements obtained from the Indonesia Stock Exchange (IDX). The data analysis method used in this study is the multiple regression analysis. Results of the study indicate that working capital significantly influences corporate income tax. Meanwhile, Return on Assets (ROA) and Return on Equity (ROE) are not significant to …
Fraudulence Financial Statements Analysis Using Pentagon Fraud Approach,
2019
Telkom University
Fraudulence Financial Statements Analysis Using Pentagon Fraud Approach, Dedik Nur Triyanto
Journal of Accounting Auditing and Business
This study aims to examine the influence of variables, namely pressure, opportunity, rationalization, competence, and arrogance on fraudulent financial statements of companies listed in Indonesia Stock Exchange. The subject of the study is the food and beverage manufacturing firms. The period of investigation is the year 2015 – 2017. This study used purposive sampling technique. In total, there are 36 foods and beverage manufacturing firms involved in this study. The data was generated from the firm’s annual report using a content analysis approach. Panel data of 36 foods and beverage for three years (2015 – 2017) was used for analyzing. …
West Kentucky Coal Company - Sturgis, Kentucky (Mss 670),
2019
Western Kentucky University
West Kentucky Coal Company - Sturgis, Kentucky (Mss 670), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Collection 570. Accounting records, chiefly accounts payable, for West Kentucky Coal Company headquartered in Sturgis, Kentucky. Most transactions include receipts from a given vendor along with a summary voucher from West Kentucky Coal. Also includes some payroll records.
The Influence Of Profitability And Leverage On Corporate Social Responsibility Disclosure,
2019
universitas widyatama
The Influence Of Profitability And Leverage On Corporate Social Responsibility Disclosure, Valendra Smaut Kapitan, Syafrizal Ikram
Journal of Accounting Auditing and Business
This study aims to examine the influence of profitability and leverage on corporate social responsibility disclosure. The study was conducted in companies listed in Indonesia Stock Exchange. Profitability and leverage were treated as independent variables, while disclosure of corporate social responsibility is the dependent variable. The research method was used in this research is a verificative approach. The population in this study is the companies listed in Indonesia Stock Exchange. Sample of the study is the companies included as a member of LQ 45 index for period 2013-2015. Total listed companies were involved in this study is 67 companies. The …
The Relevance Of Public Governance To National Environmental Performance,
2019
Ernst and Young Indonesia
The Relevance Of Public Governance To National Environmental Performance, Andre Basrija, Sofik Handoyo
Journal of Accounting Auditing and Business
The study aims to examine the influence of public governance on national environmental performance. Public governance in this study consists of four attributes, namely government accountability, political stability, government effectiveness, and regulatory quality. This study was triggered by the phenomenon that countries with excellent economic performance, but they do not always have an excellent national environmental performance. The study involved 155 countries member of World Bank countries. This study adopted a Purposive Sampling technique. Path analysis was applied in this study because there is a correlation among independent variables. Public governance was measured using the Worldwide Governance Indicator (WGI) scores …
Corruption Norms And Corporate Tax Avoidance In A Weak Institutional And Environment : Evidence From Alcohol Consumption In China,
2019
Lingnan University
Corruption Norms And Corporate Tax Avoidance In A Weak Institutional And Environment : Evidence From Alcohol Consumption In China, Can Flora Guo
Lingnan Theses (MPhil & PhD)
Both anecdotal and empirical evidence suggests a relation between cultural norms and illegitimate corporate behaviour. The mechanisms through which cultural norms exert effect on corporate behaviour include socialization, learning and networking, and employee selection. Being among the most significant elements of traditional Chinese culture, alcoholic drinking is the prime lubricant for social interactions and often serves to facilitate business dealings and exchange of favours. It is widely believed that drinking is a hotbed of power abuse and corruption. In order to improve our understanding of the determinants of corporate behaviour, this study is aimed at examining whether corruption norms inferred …
An Examination Of Computer Forensics And Related Certifications In The Accounting Curriculum,
2019
Stockton University
An Examination Of Computer Forensics And Related Certifications In The Accounting Curriculum, Michael A. Seda, Bonita Peterson Kramer, D. Larry Crumbley
Journal of Digital Forensics, Security and Law
Forensic accounting has been a fast-growing niche area within the accounting field for many years. While there has been dramatic growth in the number of courses and degrees in forensic accounting offered by universities, certain relevant topics receive little coverage, such as computer forensics. The purpose of this paper is to examine the views of accounting academics and practitioners pertaining to integrating computer forensics in the accounting curriculum, as well as to determine which forensic accounting certifications the respondents hold. Differences in opinions between the two groups are discussed, along with recommendations on how to improve the forensic accounting curriculum …
Hedge Fund Ownership And Auditor-Client Contracting In U.S. Firms,
2019
Kennesaw State University
Hedge Fund Ownership And Auditor-Client Contracting In U.S. Firms, Sarah Feltus
PhD in Business Administration Dissertations
Hedge funds have grown rapidly in the last two decades, from managing assets worth approximately $600 billion in 2003 to over $3 trillion in 2017. As hedge funds themselves have grown, so too have concerns about their involvement with publicly traded companies and their effect on various stakeholders and the economy. Although Critics claim that hedge fund activism creates a short-term focus, shifting funds out of expansion and research and development and into distributions to shareholders, proponents argue that hedge fund activism helps boards overcome management incompetence and counter passive investors. Academic research is mixed on the long-term effects of …
Auditing Standards Board (Asb), Meeting Agenda, July 22-25, 2019, Dallas, Tx,
2019
University of Mississippi
Auditing Standards Board (Asb), Meeting Agenda, July 22-25, 2019, Dallas, Tx, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Haskins & Sells Service Classification,
2019
University of Mississippi
Haskins & Sells Service Classification, John Raymond Wildman
Haskins and Sells Publications
Original typescript from Haskins & Sells;
Part Which Accounting Has Played In The Development Of Modern Industry,
2019
University of Mississippi
Part Which Accounting Has Played In The Development Of Modern Industry, John Raymond Wildman
Haskins and Sells Publications
No abstract provided.
