The Influence Of Religiosity, Nationalism, And Tax Corruption Perception On Tax Compliance,
2019
Universitas Padjadjaran
The Influence Of Religiosity, Nationalism, And Tax Corruption Perception On Tax Compliance, Hani Hanifah, Ivan Yudianto
Journal of Accounting Auditing and Business
This study aims to determine the effect of religiosity, nationalism, and perceptions of tax corruption on MSMEs taxpayer compliance in the area of Bandung City. This research used taxpayer awareness, moral obligation, and quality of tax service as factors. A questionnaire was used as research instruments in data collection. Respondents in this research were individuals who run businesses that belong to small and medium micro-enterprises. Multiple linear regression with SPSS program version 23 was applied for data analysis. The results of this study concluded that religiosity, nationalism, and perceptions of tax corruption simultaneously influenced significantly to taxpayer compliance. Partially test …
Entrepreneurial Intention Of Sari Mutiara Indonesia University Student In Medan,
2019
Sari Mutiara Indonesia University
Entrepreneurial Intention Of Sari Mutiara Indonesia University Student In Medan, Rosanna Purba
Journal of Accounting Auditing and Business
This study examined factors that influence entrepreneurial intention of college students by using the analysis model that consists of three factors namely personality factors, contextual factors, and demography factors in Sari Mutiara Indonesia University. Research using survey questionnaires data collection by using an accidental sampling technique with the samples of this research are all the students as much 360 students from 20 different majors. Results of this study showed that : (1) There is a significant effect between the personality factors, such as locus of control and need for achievement with entrepreneurial intention of college students; (2) There is a …
Fraud In Small Businesses: A Preliminary Study,
2019
Stephen F Austin State University
Fraud In Small Businesses: A Preliminary Study, Esther Bunn, Jack Ethridge, Kaili Crow
Faculty Publications
This study investigates the attitudes small business owners and managers have towards fraud and internal controls. Commonly small businesses consist of long-term friends and relatives and tend to embody a culture of family, love, and trust. Four factors were identified that lend themselves to a lack of internal controls and a breeding ground for fraud. A survey was distributed to small business owners and management. The responses were analyzed and compared to the data in the 2016 American Certified Fraud Examiners Report to the Nations. Of the four expectations studied, only the anticipated results of Expectation 1 were confirmed.
2019-2020 Operating Budget,
2019
Morehead State University
2019-2020 Operating Budget, Morehead State University. Budget & Financial Planning Office.
Morehead State University Operating Budgets Archive
2019-2020 Operating Budget of Morehead State University.
Business Education Of Ceo-Cfo And Annual Report Readability,
2019
Old Dominion University
Business Education Of Ceo-Cfo And Annual Report Readability, Ling Tuo, Yu (Tony) Zhang, Zhenfeng Liu, Ruixue Du
Accounting Faculty Publications
Financial report readability captures the transparency and effectiveness of information communicated by firms’ executives. It’s interesting to investigate whether business knowledge, cognitive preferences, and professional ethics taught by a business education will shape the CEO/ CFO’s thinking in determining words, languages, paragraphs, and contents presented in financial reports when the self-interested CEO/CFO tends to influence the interpretation of financial information users. Using a sample of S&P 1500 CEOs and CFOs, we find that the CEO (CFO) with a business degree is associated with better (worse) readability of annual reports and the positive (negative) relation is strengthened (moderated) by internal corporate …
2018-2019 Morehead State University Audit Report,
2019
Morehead State University
2018-2019 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
Morehead State University Audit Reports
2018-2019 Audit Report for Morehead State University.
Not-For-Profit Entities Best Practices In Presentation And Disclosure, 5th Edition,
2019
University of Mississippi
Not-For-Profit Entities Best Practices In Presentation And Disclosure, 5th Edition, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 73th Edition, 2019; Accounting Trends & Techniques,
2019
University of Mississippi
U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 73th Edition, 2019; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Ua1c4/7 Student Groups & Association Photos,
2019
Western Kentucky University
Ua1c4/7 Student Groups & Association Photos, Wku Archives
WKU Archives Collection Inventories
Images of student groups and associations not otherwise listed.
Examining The Use Of Accounting Information In Planned Careers: A Group Project To More Fully Engage Students In Introductory Accounting Courses,
2019
John Carroll University
Examining The Use Of Accounting Information In Planned Careers: A Group Project To More Fully Engage Students In Introductory Accounting Courses, Alissa Choi, Karen Schuele, Mark D. Sheldon, Mariah Webinger
2019 Faculty Bibliography
Most undergraduate business students are required to complete one or two introductory accounting courses, but many fail to see the value that such coursework offers their career (Chen, Jones, and McIntyre 2004). However, engaging students in exercises that explicitly demonstrate the link between course content and planned areas of study enhances the student experience in introductory accounting courses (Turner, Lesseig, and Fulmer 2006). This article presents a group project for introductory accounting courses that links course content to planned areas of study across business disciplines. We discuss all elements of the semester-long project and offer several tools to help with …
Examining The Use Of Accounting Information In Planned Careers: A Group Project To More Fully Engage Students In Introductory Accounting Courses,
2019
John Carroll University
Examining The Use Of Accounting Information In Planned Careers: A Group Project To More Fully Engage Students In Introductory Accounting Courses, Alissa Choi, Karen Schuele, Mark D. Sheldon, Mariah Webinger
2019 Faculty Bibliography
Most undergraduate business students are required to complete one or two introductory accounting courses, but many fail to see the value that such coursework offers their career (Chen, Jones, and McIntyre 2004). However, engaging students in exercises that explicitly demonstrate the link between course content and planned areas of study enhances the student experience in introductory accounting courses (Turner, Lesseig, and Fulmer 2006). This article presents a group project for introductory accounting courses that links course content to planned areas of study across business disciplines. We discuss all elements of the semester-long project and offer several tools to help with …
Ua62/4/2 Gordon Ford College Of Business Accounting Publications,
2019
Western Kentucky University
Ua62/4/2 Gordon Ford College Of Business Accounting Publications, Wku Archives
WKU Archives Collection Inventories
Publications created by and about the Accounting Department.
The Survival Of The German Fintech Market: An Accounting-Based Valuation,
2019
University of Muenster, Germany
The Survival Of The German Fintech Market: An Accounting-Based Valuation, Leonard Stuckenborg, Jens Leker
The Journal of Entrepreneurial Finance
The purpose of this paper is to examine the essential characteristics of the financial statements of FinTech start-ups and to investigate which figures of balance sheets are suitable indicators of failure for this still rising group of start-ups. We conduct a quantitative analysis of 595 annual reports of FinTech start-ups issued between 2007 and 2016. Our study reveals that the balance sheets have a high share of current assets and often show losses not covered by equity. Based on the financial variables, the period of three to five years after foundation could be identified as critical phase for the future …
2018-2019 Financial Summary,
2019
Morehead State University
2018-2019 Financial Summary, Morehead State University. Budget & Financial Planning Office.
Morehead State University Financial Summaries Archive
2018-2019 Financial Summary of Morehead State University.
Wage Disparity In The Accounting Profession And Information Quality,
2019
University of Kentucky
Wage Disparity In The Accounting Profession And Information Quality, Russell Williamson
Theses and Dissertations--Accountancy
Does wage disparity, measured as the difference between highest and lowest paid workers, affect the quality of reported financial information? I collect accounting professional wage data from an international accounting and finance employment placement firm for the period of 1972 to 2017. I investigate to what degree wage disparity in corporate and public accounting has affected accounting information quality by testing predictions derived from equity theory and tournament theory. I find that vertical wage disparity within, as well as horizontal wage disparity between, corporate and public accounting is associated with measures of the relevance and reliability of accounting information. Specifically, …
Challenges And Opportunities Brought To The Chinese Economy By Brexit And The New Us Administration,
2019
Technological University Dublin
Challenges And Opportunities Brought To The Chinese Economy By Brexit And The New Us Administration, Lucia Morales, Bernadette Andreosso-O’Callaghan
Articles
The impact of Brexit and the election of Donald Trump as the 45th US president in the context of stock market reactions and economic policy uncertainty (EPU) within three key zones in ‘the Greater China Region’ (Hong Kong, Taiwan and China Mainland) are examined in this article. The chosen research period is from January 2014 to June 2017, and the EPU Index in the USA and the UK is used as a proxy to measure political uncertainty in two of the world major economies and how they impact on the Chinese stock market. The main contribution of the article can …
Real Tax Reform: An Efficient, Equitable, And Simple Plan In The U.S.,
2019
Boise State University
Real Tax Reform: An Efficient, Equitable, And Simple Plan In The U.S., Janet Mosebach, Michael Mosebach
Accountancy Faculty Publications and Presentations
This paper presents real tax reform that is not only efficient, equitable, and simple but revenue neutral. It also removes a significant amount of double taxation from the individual taxpayer. The underlying premise is that businesses do not actually “pay” income taxes but pass them on to the consumer. Our plan consists of eliminating all federal income taxation of individuals and changing business taxation from a tax computed on taxable income to a tax based on total audited revenue. After computing the combined amount of federal tax currently collected from individuals and all forms of businesses, we develop a revenue-based …
Bachelor Of Science In Accounting_2019-2020,
2019
Nova Southeastern University
Bachelor Of Science In Accounting_2019-2020, Nova Southeastern University
Huizenga Undergraduate Course Catalogs
No abstract provided.
Investigating The Impact Of Publicly Announced Information Security Breaches On Corporate Risk Factor Disclosure Tendencies,
2019
James Madison University
Investigating The Impact Of Publicly Announced Information Security Breaches On Corporate Risk Factor Disclosure Tendencies, Sandra J. Cereola, Joanna Dynowska
Journal of Cybersecurity Education, Research and Practice
As the reported number of data breaches increase and senators push for more disclosure regulation, the SEC staff issued a guidance in 2011 on disclosure obligations relating to cybersecurity risks and incidents. More recently, on February 26, 2018 the SEC Commission issued interpretive guidance to help assist public companies prepare disclosures regarding cybersecurity risks and incidents. As reported incidents of cybersecurity breaches occur, investors are concerned about the risks associated with these incidents and the impact they may have on financial performance. Although the SEC staff guidance warns public companies to make timely disclosure, recognizing the threat that cybercrime poses …
Accounting Research Thesis,
2019
University of Mississippi
Accounting Research Thesis, Henry Creel
Honors Theses
During the junior year of my academic career in the Patterson School of Accountancy, I participated in an accountancy thesis class. In this class we independently analyzed and assessed the financial statements and information presented by each case. The practical application of my accounting knowledge on the professionally formatted financial information presented by each case has strengthened my understanding in accounting in ways that no other class has. Through this course, I have grown in both professional and academic aspects, and my findings will be relevant for the rest of my career.
