Storytelling In The Accounting Classroom,
2019
East Tennessee State University
Storytelling In The Accounting Classroom, Michelle Freeman, Gary Burkette
ETSU Faculty Works
Under what conditions and in what situations is the telling of personal history and other stories an effective teaching tool?
Storytelling has been used by many of the greatest teachers throughout history. Plato, Jesus and Gandi, used stories, parables and personal histories to educate students (Zabel 1991). In fact, storytelling has been referred to as the foundation of the teaching profession (Abrahamson 1998). In recent years, the use of storytelling has received attention from academic researchers and has been studied in several academic disciplines. It has been suggested that the use of storytelling in higher education settings increases student performance …
Lenders' Influence On Borrower Firms' Internal Controls,
2019
University of Texas at El Paso
Lenders' Influence On Borrower Firms' Internal Controls, Md Mahmudul Hasan
Open Access Theses & Dissertations
I identify a covenant in commercial loan contracts that requires borrowers to provide lenders internal control-related private information. Lenders use accounting information to monitor loan contracts and reliable accounting information is dependent on effective internal controls of the firm. I argue and provide evidence that lenders are more likely to demand internal control-related private information when borrowers have weak internal controls, when lenders use more accounting information in debt contracts, and when debt contracts have terms that expose lenders to greater risk. I further show that lenders' demand for internal control-related private information is positively associated with improvement in borrower …
Employee Retention In Small Retail Businesses,
2019
Walden University
Employee Retention In Small Retail Businesses, Bernard Essel
Walden Dissertations and Doctoral Studies
Retail small business leaders face the challenges of retaining their employees. Retail small business leaders are concerned with ineffective retention strategies, which can increase employee turnover and collapse their businesses. Grounded in Herzberg's two-factor theory the objective of this qualitative multiple case study was to explore small retail business leaders' strategies to retain employees. The participants comprised 5 small retail business leaders from Minneapolis, Minnesota, who had 5 to 10 years of employee retention experience. Data were collected from semistructured interviews and business documents. Data were analyzed using Yin's 5-phase process; 5 themes emerged to include frequent communication between management …
An Analysis Of The Financial Reporting Quality Of Early Adopters Of Accounting Standards Update, Asu 2016-02,
2019
Columbus State University
An Analysis Of The Financial Reporting Quality Of Early Adopters Of Accounting Standards Update, Asu 2016-02, Hannah D. Eubanks
Theses and Dissertations
In 2016, the Financial Accounting Standards Board updated the way lease transactions are reported. This paper offers insight into the financial reporting quality of the early adopters of Accounting Standards Update on Leases, ASU 2016-02. Methodology modeled after an event study on clawback provisions conducted by Dehaan, Hodge, and Shelvin (2013) aids in the development of the hypothesis and matched-sample event study using restatements and audit opinions as proxies for financial reporting quality. It is hypothesized that the early adopters of ASU 2016-02 will have better financial reporting quality when compared to a control group. Results do not support the …
Recycled Ceos And Managerial Ability: Do Venture Backed Companies Have A Comparative Advantage?,
2019
University of Mississippi
Recycled Ceos And Managerial Ability: Do Venture Backed Companies Have A Comparative Advantage?, Sydnee C. Manley
Electronic Theses and Dissertations
This dissertation examines the relationship between experienced chief executive officers (CEOs), venture capital support, and company performance. Much of the success of venture backed companies is attributed to the reputation, monitoring, and networking of venture capitalists (Hochberg, Ljungqvist, and Lu 2007; Katz 2009). One crucial task of venture capitalists, or any stakeholder, is to find talented executives to lead their companies. However, finding quality CEOs for young growth companies with a relatively short financial history can be a difficult endeavor. Venture capitalists may have a comparative advantage in this area because they network within the venture capital industry to “ …
Accounting For The Environment,
2019
The University of Akron
Accounting For The Environment, Jonathan Konopka
Williams Honors College, Honors Research Projects
This research will explore the topic of environmental accounting, which is becoming increasingly important in today's climate. Many topics will be covered, including the history of environmental accounting, environmental accounting standards and practices, tax credits relating to the environment, green business practices, and local applications of environmental accounting. It is important to see how businesses are adapting in this era, in which climate and the environment has become a focal point.
A Study Of Financial Reporting Principles Through Analysis Of Case Studies,
2019
University of Mississippi
A Study Of Financial Reporting Principles Through Analysis Of Case Studies, Thomas Anthony Steis
Honors Theses
The following thesis provides solutions to case studies on various financial accounting standards in agreement with Generally Accepted Accounting Principles as set forth by the Financial Accounting Standards Board. In conjunction with the topics learned in Intermediate Financial Accounting, each case focuses on a separate area of financial reporting through application within specific companies. The thesis displays understanding of accounting principles, financial statement preparation and analysis, and current accountancy topics. The case studies were completed under the direction of Dr. Victoria Dickinson in fulfillment of the requirements for the University of Mississippi, Sally McDonnell Barksdale Honors College, and Patterson School …
A Compilation Of Accounting Case Studies,
2019
University of Mississippi
A Compilation Of Accounting Case Studies, Madelyn Smith
Honors Theses
The following thesis is a compilation of case studies in various areas of financial accounting that I completed over the course of two semesters under the advisory of Dr. Victoria Dickinson. During the class we reviewed different case studies that focused on various accounting concepts and principles that we were learning about in Intermediate Accounting. After analyzing each case and having discussions about the material in class, we would complete questions that required us to understand conceptually and practically how the information provided to us would affect the company. We dealt with companies that followed U.S. Generally Accepted Accounting Principles, …
An Analysis Of Key Financial Accounting Topics,
2019
University of Mississippi
An Analysis Of Key Financial Accounting Topics, Farris Abu-Saoud
Honors Theses
The purpose of this paper is to analyze twelve key financial reporting issues and principles using case studies. These issues and principals include revenue recognition, deferred income taxes, common stock, long-term debt, U.S. GAAP, statement of cash flows, profitability, and investment decisions. Working through these case studies and analyzing these key financial reporting topics has provided a greater understanding of financial accounting and U.S. GAAP; an understanding that goes well beyond what was learned through lectures and exams.
Corporate Environmental Strategies For Balancing Profitability With Environmental Stewardship,
2019
Walden University
Corporate Environmental Strategies For Balancing Profitability With Environmental Stewardship, Stephen I. Carmer
Walden Dissertations and Doctoral Studies
In the United States, citizens concerned with climate change and income inequity scrutinize the activities of corporations. Sustainability and corporate social responsibility (CSR) have a critical role in business management, because stakeholders demand transparency in a company's operations. This correlation study, grounded in stakeholder theory, examined the relationship between environmental initiatives, CSR, and net profit for U.S. corporations. Participants included 96 companies with listing on either National Association of Securities Dealers Automated Quotations, or the New York Stock Exchange, or both, with and without evidence of CSR and environmental disclosures. The multiple regression analysis significantly predicted higher net profit for …
The Economics Of Managerial Taxes And Corporate Risk-Taking,
2019
University of Pennsylvania
The Economics Of Managerial Taxes And Corporate Risk-Taking, Chris Armstrong, Stephen Glaeser, Sterling Huang, Daniel Taylor
Research Collection School Of Accountancy
We examine the relation between managers’ personal income tax rates and their corporate investment decisions. Using plausibly exogenous variation in federal and state tax rates, we find a positive relation between managers’ personal tax rates and their corporate risk-taking. Moreover—and consistent with our theoretical predictions—we find that this relation is stronger among firms with investment opportunities that have a relatively high rate of return per unit of risk, and stronger among CEOs who have a relatively low marginal disutility of risk. Importantly, our results are unique to senior managers’ tax rates––we do not find similar relations for middle-income tax rates. …
Not Clawing The Hand That Feeds You: The Case Of Co-Opted Boards And Clawbacks,
2019
Singapore Management University
Not Clawing The Hand That Feeds You: The Case Of Co-Opted Boards And Clawbacks, Sterling Huang, Chee Yeow Lim, Jeffrey Ng
Research Collection School Of Accountancy
We examine how board co-option, defined as the fraction of the board comprising directors appointed after the CEO assumed office, is related to clawback adoption. We find that co-opted boards have a lower probability of adopting clawback provisions. Further, the negative association between board co-option and clawback adoption is more pronounced when at least one co-opted member is on the compensation committee and when there is a higher likelihood that a clawback provision will be triggered. Finally, we find that board co-option is an important mechanism through which longer-tenured CEOs reduce the likelihood of clawback adoption.
Proposed Strategy And Work Plan,
2019
University of Mississippi
Proposed Strategy And Work Plan, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Strategy And Work Plan,
2019
University of Mississippi
Comment Letters On Proposed Strategy And Work Plan, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Codification Of Statements On Standards For Accounting And Review Services, Numbers 21-24, As Of January 2019,
2019
University of Mississippi
Codification Of Statements On Standards For Accounting And Review Services, Numbers 21-24, As Of January 2019, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Information Flows Among Rivals And Corporate Investment*,
2019
London Business School
Information Flows Among Rivals And Corporate Investment*, Darren Bernard, Terrence Blackburne, Jacob Thornock
Faculty Publications
Using a novel pairwise measure of firms’ acquisition of rivals’ disclosures, we show that investment opportunities drive interfirm information flows. We find that these flows predict subsequent mergers and acquisitions as well as how and how much firms invest, relative to rivals. Moreover, firms’ use of rivals’ information often hinges on the similarities of their products. Our results suggest that rivals’ public information, far from being unusable, helps facilitate investment and product decisions, including acquisitions and product differentiation strategies. The findings also support a learning mechanism that could partly underlie the emerging literature on peer investment effects.
Best Practices For Preventing Gender Pay Disparities: A Guide From The Aicpa Women’S Initiatives Executive Committee,
2019
University of Mississippi
Best Practices For Preventing Gender Pay Disparities: A Guide From The Aicpa Women’S Initiatives Executive Committee, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
General Accounting And Auditing Developments, 2019/20; Audit Risk Alerts,
2019
University of Mississippi
General Accounting And Auditing Developments, 2019/20; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Entities Industry Developments - 2019; Audit Risk Alerts,
2019
University of Mississippi
Not-For-Profit Entities Industry Developments - 2019; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans Industry Developments - 2019; Audit Risk Alerts,
2019
University of Mississippi
Employee Benefit Plans Industry Developments - 2019; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
