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 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.
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.
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 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.
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.
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.
Buzzwords,
2019
BYU Marriott School of Business
Editor's Letter,
2019
Brigham Young University
Student Athletes: A Scholarship Is Not Enough,
2019
BYU Marriott School of Business
Student Athletes: A Scholarship Is Not Enough, Hunter Vance
Marriott Student Review
No abstract provided.
