A Synopsis Of Basic Components Of Accounting,
2019
University of Mississippi
A Synopsis Of Basic Components Of Accounting, Julius Jordan Boyd
Honors Theses
The purpose of this paper is to discuss different components of accounting and discuss how they appear on financial statements. These topics are ones that accountants run into everyday while on the job. Each case covers a company or companies and focuses on one of the major themes of the accounting process for that company. Along with this it also gives us a set of scenarios to discuss. These scenarios forced me to dive deeper into the financial statements to see how this is related to the United States generally accepted accounting principles. These cases go far beyond the everyday …
Ua99/2 Bowling Green Business University Business Manager,
2019
Western Kentucky University
Ua99/2 Bowling Green Business University Business Manager, Wku Archives
WKU Archives Collection Inventories
Records created by the business manager of Bowling Green Business University.
Ua99/5 Bowling Green Business University Departments,
2019
Western Kentucky University
Ua99/5 Bowling Green Business University Departments, Wku Archives
WKU Archives Collection Inventories
Records created by and about the departments of Bowling Green Business University.
Ua99/6/1 Bowling Green Business University Student Affairs Student Organizations,
2019
Western Kentucky University
Ua99/6/1 Bowling Green Business University Student Affairs Student Organizations, Wku Archives
WKU Archives Collection Inventories
Records created by student organizations.
Ua3/8/3 President's Office-Meredith Special Audit,
2019
Western Kentucky University
Ua3/8/3 President's Office-Meredith Special Audit, Wku Archives
WKU Archives Collection Inventories
Files related to special audit conducted during Thomas Meredith's tenure as president of WKU.
The Aids Volcano : Narratives Of Hiv/Aids In The Iranian Public Sphere,
2019
University at Albany, State University of New York
The Aids Volcano : Narratives Of Hiv/Aids In The Iranian Public Sphere, Elham Pourtaher
Legacy Theses & Dissertations (2009 - 2024)
Broadly construed, this thesis will examine the transformations in the socio-cultural construction of HIV/AIDS in Iran from the joint perspectives of media and medical sociology. Until recently, official public narratives in Iran primarily regarded AIDS to be a drug-related disease. However, beginning from the early 2010s, a new narrative frame (often called as “the third wave”) introduces a significant “alarming” collective shift in the transmissions modes of the disease toward sexual pathways. Having observed the rather rapid transformation of the public AIDS framing, this research began with an empirical question: considering the fact that the shift implied the prevalence of …
The Loss Of Information Associated With Binary Audit Reports: Evidence From Auditors’ Internal Control And Going Concern Opinions*,
2019
Brigham Young University - Provo
The Loss Of Information Associated With Binary Audit Reports: Evidence From Auditors’ Internal Control And Going Concern Opinions*, Brant E. Christensen, Stevanie S. Neuman, Sarah C. Rice
Faculty Publications
This study provides evidence that binary signals in audit reports are unable to fully communicate underlying risks that are inherently continuous in nature. Specifically, we find that companies whose audit reports signal an improvement in internal control effectiveness relative to the prior year are still more likely to subsequently restate the current year’s financial statements than companies with no material weaknesses in either year. Similarly, companies deemed to no longer have substantial doubt of continuing as a going concern are still more likely to declare bankruptcy than companies with no going concern opinion in either year. Results in both settings …
The Effects Of Different Types Of Internal Controls On Employee Self-Control,
2019
Brigham Young University - Provo
The Effects Of Different Types Of Internal Controls On Employee Self-Control, Drew Allen, William G. Heninger, Scott L. Summers, David A. Wood
Faculty Publications
One key reason companies implement internal controls is to reduce the likelihood of unethical behavior. Yet, research on ego depletion from psychology suggests that some controls may cause reductions in employees’ self-control, which could lead to increases in unethical behavior. Therefore, this study examines how different types of controls—namely preventive, detective with immediate feedback, and detective with delayed feedback—impact self-control and ethical judgments. Based on the results of three different experiments with 462 participants, we find no significant relation between self-control and the types of internal controls tested. Furthermore, we find that the types of controls tested have no effect …
Is There Information Content In Information Acquisition?,
2019
Brigham Young University - Provo
Is There Information Content In Information Acquisition?, Michael S. Drake, Darren T. Roulstone, Bret A. Johnson, Jacob Thornock
Faculty Publications
In this study, we examine whether investors’ actions to acquire accounting information are predictive of future firm performance because these actions partially reveal investors’ private expectations of this performance. Using a database of EDGAR downloads, we find some evidence that information acquisition of accounting reports by EDGAR users is, on average, predictive of future firm performance. We then determine the identity of the EDGAR user and examine whether different users’ private expectations will be relatively more predictive of subsequent performance. We find that the information acquisition activities of more sophisticated institutional users (e.g., hedge funds, investment banks) are more strongly …
Disclosure Overload? A Professional User Perspective On The Usefulness Of General Purpose Financial Statements*,
2019
Brigham Young University - Provo
Disclosure Overload? A Professional User Perspective On The Usefulness Of General Purpose Financial Statements*, Michael S. Drake, Jeffrey Hales, Lynn Rees
Faculty Publications
We survey a broad group of professionals who use financial statements as part of their job to assess the extent to which they believe financial reports suffer from disclosure overload. Consistent with the claims made by regulators, auditors, and preparers, we find that a significant portion of professional financial statement users believe disclosure overload is a problem. However, this group is in the minority, with about twice as many professional users believing that overload is not a problem and that more information should be disclosed in financial statements. This dichotomy presents a difficult challenge to standard setters aiming to improve …
The Role Of The Business Press In The Pricing Of Analysts’ Recommendation Revisions,
2019
The University of Hong Kong
The Role Of The Business Press In The Pricing Of Analysts’ Recommendation Revisions, Minkwan Ahn, Michael S. Drake, Hangsoo Kyung, Han Stice
Faculty Publications
We investigate the information-dissemination role of the business press by examining the coverage of analyst recommendation revisions. Consistent with the press providing wider dissemination of analyst reports, we find evidence that coverage of analyst recommendation revisions significantly increases the initial market reaction to these revisions and decreases the subsequent price drift. Furthermore, we find that news flash coverage, rather than in-depth coverage, of a recommendation revision drives both the initial market reaction results and drift results. Finally, we show that broader press coverage influences the activities of large-trade institutional investors but not highfrequency traders. Overall, our findings suggest a complementary …
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.
Caveat Emptor: A Study Of Fraud, Red Flags, And Investor Due Diligence,
2019
Georgia Southern University
Caveat Emptor: A Study Of Fraud, Red Flags, And Investor Due Diligence, Katherina D. Albers
Honors College Theses
For decades fraud has been an ever growing problem in our society, costing Americans hundreds of billions of dollars each year. Every investor and consumer pay for the effects and damages of fraud directly or indirectly. Investors need to proactively search for red flags before investing. Through an examination of two recent frauds, Theranos and Fyre Media, I will discuss the frauds perpetrated and the red flags present that investors missed.
Toolkit For Possibility: Creating A Coaching Culture At Your Organization,
2019
University of Mississippi
Toolkit For Possibility: Creating A Coaching Culture At Your Organization, Sarah Elliott, Amber Setter, Brian Kush, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
2019 Cpa Firm Gender Survey,
2019
University of Mississippi
2019 Cpa Firm Gender Survey, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
2019 Trends In The Supply Of Accounting Graduates And The Demand For Public Accounting Recruits,
2019
University of Mississippi
2019 Trends In The Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
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 …
Valuation Strategies For Small Businesses' Intangible Assets,
2019
Walden University
Valuation Strategies For Small Businesses' Intangible Assets, Lee Dupree
Walden Dissertations and Doctoral Studies
Small business owners who attempt to sell their businesses may not receive full value if they do not adequately value their intangible assets. The purpose of this multiple case study was to explore effective strategies business leaders used to value intangible assets when considering the sale of their businesses. The participants for this study were 5 business owners in a metropolitan area in the southeastern United States who had successful valuation experiences during the sale of their businesses. Data were collected through semistructured interviews with participants, methodological triangulation, observations, and review of company documents. Data were analyzed using thematic analysis, …
Internal Control Strategies To Mitigate Fraud In Small Manufacturing Businesses In Cameroon,
2019
Walden University
Internal Control Strategies To Mitigate Fraud In Small Manufacturing Businesses In Cameroon, Thomas Ndive Molungu
Walden Dissertations and Doctoral Studies
Approximately 51.3% of small manufacturing businesses lack effective internal controls to deter fraud. Internal control strategies, when adequately implemented, can mitigate fraud and improve profitability in small manufacturing businesses. The objective of this single qualitative case study was to explore the internal control strategies used in a small manufacturing business to mitigate assets misappropriation fraud and improve profitability. Agency theory was the conceptual framework for this study. Five business managers in a small manufacturing firm in Cameroon participated in face-to-face semistructured interviews. The data analysis process included Yin's 5-step process. Identified themes included (a) governance at a higher management level, …
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.
