The Effects Of Pair Budget Goal Difficulty And Pair Identity On Decision-Making And Performance,
2018
Louisiana Tech University
The Effects Of Pair Budget Goal Difficulty And Pair Identity On Decision-Making And Performance, Chaoping Li
Doctoral Dissertations
Mixed incentive compensation structures have been widely studied in the accounting literature (e.g., Tian et al. 2017; Dekker et al. 2012, Rothenberg 2011; Hwang et al. 2009). However, the findings in the literature as to the effectiveness of mixed incentives are not consistent. The inconsistency in the mixed incentives literature may be due to the various levels of social dilemma embedded in the research setting of the studies. Therefore, I experimentally investigated two factors that may reduce the embedded social dilemma issue and improve the effectiveness of mixed incentive compensation. In this study, student participants were assigned to pairs to …
Ideological Diversity In Standard Setting,
2018
Chapman University
Ideological Diversity In Standard Setting, Jivas Chakravarthy
Accounting Faculty Articles and Research
I explore whether the level of ideological diversity among Financial Accounting Standards Board (FASB) members has declined since the emergence of their conceptual framework. I analyze votes made by FASB members on Statements of Financial Accounting Standards and compare them to comment letters submitted by constituent sponsoring organizations. I demonstrate that, relative to the Pre-CF regime (1973–1986), FASB members’ voting positions in the CF regime (1987–2007) are (i) less like their constituent sponsors and (ii) more like one another. The former result is primarily attributable to differences between FASB members with auditor and preparer backgrounds and those groups’ sponsors. Both …
Data Analytics For Accounting Mac 511,
2018
University of Rhode Island Library
Data Analytics For Accounting Mac 511, Andree J. Rathemacher
Library Impact Statements
No abstract provided.
The Narrowing Of Academic Accounting: The Diminishing Range Of Doctoral Student Interest,
2018
Case Western Reserve University
The Narrowing Of Academic Accounting: The Diminishing Range Of Doctoral Student Interest, Timothy J. Fogarty
The North American Accounting Studies
Accounting doctoral education has been the subject of many conversations. Whether it supports the optimal development of the knowledge that we need in this discipline should be debated. For the most part, the content of that which is taught in these programs and what specific scholarly output they facilitate is generally considered to be outside the bounds of academic discussion. This paper questions such a boundary by studying the research interests of three cohorts of doctoral students in the midst of their career preparation. The empirical evidence assembled suggests that doctoral education in accounting has become much more narrow a …
Are The Recent Restatements Of Financial Institutions 10k’S Due To The Perceived Earning Volatility Caused By Sfas 161?,
2018
Embry-Riddle Aeronautical University
Are The Recent Restatements Of Financial Institutions 10k’S Due To The Perceived Earning Volatility Caused By Sfas 161?, Veliota Drakopoulou
Publications
The goal of this research was to investigate the controversy surrounding the inability of SFAS 133 an amendment of SFAS 161 to portray the economics of hedging. This research examined whether or not BHCs’ design of hedge effectiveness tests was determined by the concern of the additional earnings volatility possibly evolved from economic hedges that do not qualify for hedge accounting. The results implicate that most BHCs after the amendment of SFAS 161 reassessed their risk management approach to one that is more accounting responsive to ensure that most hedges are highly effective to qualify for hedge accounting. The findings …
Don's Column: Revised Conceptual Framework For Financial Reporting (Part 2),
2018
Singapore Management University
Don's Column: Revised Conceptual Framework For Financial Reporting (Part 2), Pearl Hock-Neo Tan
Research Collection School Of Accountancy
Fresh Perspectives in Recognition, Measurement and Disclosures
Studying The Relationship Between Performance And Z-Scores For Manufacturing Firms In Singapore,
2018
Singapore Management University
Studying The Relationship Between Performance And Z-Scores For Manufacturing Firms In Singapore, See Liang Foo, Shaakalya Pathak
Research Collection School Of Accountancy
Singapore is a key leading economy in the Asia Pacific region. This study examines the relationship between the financial health, as measured by the Altman Z-Score, and corporate performance, as measured by the Return on Equity (ROE), of listed manufacturing companies in this market. A linear regression has been conducted between these variables to determine the magnitude and direction of their relationships. The trends of Z-Scores over a five-year period have also been analysed.The analysis covers the period from 2013 to 2017 (inclusive) and yields a statistically positive correlation between ROE and the Z-Score for the market. Singapore registered relatively …
From Bellas Hess To Wayfair: An Analysis Of Supreme Court Jurisprudence On The Physical Presence Rule,
2018
Governors State University
From Bellas Hess To Wayfair: An Analysis Of Supreme Court Jurisprudence On The Physical Presence Rule, Alice E. Keane
The North American Accounting Studies
For 51 years, the physical presence rule has hampered states in collecting sales and use taxes from sellers with no property or personnel within state borders. The U.S. Supreme Court established this rule in 1967 in National Bellas Hess, Inc. v. Department of Revenue of the State of Illinois, based on the formalistic Due Process Clause and dormant Commerce Clause jurisprudence of that time, under which states had no authority to tax interstate commerce. However, in 1992, the Court upheld the physical presence rule under the dormant Commerce Clause in Quill Corporation v. North Dakota, notwithstanding dramatic changes in dormant …
Are Gift Cards Really Liabilities? A Class Exercise Exploring Starbucks Corporation,
2018
North Central College
Are Gift Cards Really Liabilities? A Class Exercise Exploring Starbucks Corporation, David Gray, Brian Huels
The North American Accounting Studies
Stored value cards represent an important and increasingly large portion of many retailers’ revenue streams. While the outstanding balances on such cards represent accounting liabilities, these cards provide a myriad of benefits to the issuing firms (e.g., an upfront collection of cash, increased customer loyalty, and the potential for breakage or non-redemption of the card value). To illustrate the accounting treatment and revenue recognition concepts of gift cards, this exercise uses actual data from an annual report of Starbucks Corporation. The exercise introduces students to the nature of gift cards, how cards may impact customer spending, and other managerial implications. …
Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 21-23, 2018, Fernandina Beach, Florida, With Index, Volume 2,
2018
University of Mississippi
Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 21-23, 2018, Fernandina Beach, Florida, 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 21-23, 2018, Fernandina Beach, Florida, With Index, Volume 1,
2018
University of Mississippi
Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 21-23, 2018, Fernandina Beach, Florida, 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 21-23, 2018, Fernandina Beach, Florida, Volume 1,
2018
University of Mississippi
Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 21-23, 2018, Fernandina Beach, Florida, 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 21-23, 2018, Fernandina Beach, Florida, Volume 2,
2018
University of Mississippi
Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 21-23, 2018, Fernandina Beach, Florida, Volume 2, American Institute Of Certified Public Accountants. Council
Association Sections, Divisions, Boards, Teams
No abstract provided.
Ohio Leed Schools And Academic Performance: A Panel Study, 2006–2016,
2018
Otterbein University
Ohio Leed Schools And Academic Performance: A Panel Study, 2006–2016, Allen Prindle, Ryan P. Thombs
Business, Accounting and Economics Faculty Scholarship
This study investigates the effect that Leadership in Energy and Environmental Design (LEED) had on academic performance using a difference-in-differences (DID) estimator using data from the years 2006–2016. By obtaining data from the Ohio Department of Education and the Ohio Facilities Construction Commission, this investigation examines the effect that LEED design had on the Student Performance Index for schools that opened in the year 2012. Each LEED school was matched with a non-LEED school based on several criteria. The study determined that LEED did not have an impact on the Student Performance Index. Though we find no relationship, green schools …
How To Reduce The Tax Bill Of A Multinational Technology Company?,
2018
Embry-Riddle Aeronautical University
How To Reduce The Tax Bill Of A Multinational Technology Company?, Dimitrios V. Siskos
Publications
It is said that nothing in this world is certain except for death and taxes. For those with clever accountants, however, the latter can be kept to a minimum. Particularly, companies seek to minimize their tax liability through "tax planning", adopting deductions, rebates, exemptions and other “legal” tools that the domestic tax system provides to them. However, while tax planning is considered to be quite logical in the terms of making profit, there is a grey area between this and "tax avoidance”. This paper suggests a legitimate tax plan for a multinational technology company that minimizes its tax obligations1, without …
Auditing Standards Board (Asb) Meeting Highlights, October 15-17, 2018, Cincinnati, Oh,
2018
University of Mississippi
Auditing Standards Board (Asb) Meeting Highlights, October 15-17, 2018, Cincinnati, Oh, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb), October 15-17, 2018, Meeting Agenda, Cincinnati, Oh,
2018
University of Mississippi
Auditing Standards Board (Asb), October 15-17, 2018, Meeting Agenda, Cincinnati, Oh, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
The Future Of Employee Collective Action Waivers,
2018
Marquette University
The Future Of Employee Collective Action Waivers, Douglas O. Smith
Accounting Faculty Research and Publications
No abstract provided.
Pendleton Family - Account Books (Mss 649),
2018
Western Kentucky University
Pendleton Family - Account Books (Mss 649), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Collection 649. Five account books for a grist mill and saw mill located in East Fork, Metcalfe County, Kentucky, as well as logging operations. The account books list wages paid for daily work as well as for piece work (handles). Employees were sometimes paid in cash, but most of the wages were paid in flour, mill, or other general store goods. Some of the accounts are for customers, not employees.
Washington County, Kentucky - Merchants (Mss 648),
2018
Western Kentucky University
Washington County, Kentucky - Merchants (Mss 648), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Collection 648. Account books for three general stores in Springfield, Kentucky. Two stores are identified: Cunningham & Nall Store and William Blackwell Store.
