Accounting Commons^™

Predicting Changes In Earnings: A Walk Through A Random Forest, Joshua Hunt

Graduate Theses and Dissertations

This paper investigates whether the accuracy of models used in accounting research to predict categorical dependent variables (classification) can be improved by using a data analytics approach. This topic is important because accounting research makes extensive use of classification in many different research streams that are likely to benefit from improved accuracy. Specifically, this paper investigates whether the out-of-sample accuracy of models used to predict future changes in earnings can be improved by considering whether the assumptions of the models are likely to be violated and whether alternative techniques have strengths that are likely to make them a better choice …

Tax Planning Diffusion, Real Effects, And Sharing Of Benefits, Ling Cen, Edward Maydew, Liandong Zhang, Luo Zuo

Research Collection School Of Accountancy

We investigate the diffusion of tax planning across firms, and the real effects and sharing of benefits from such diffusion. Using supply chain relationships among firms as a possible diffusion channel, we find that tax planning spreads from principal customers to their dependent suppliers. We find that tax planning diffusion has real effects on product markets and that both parties to the tax planning diffusion share in the benefits. As tax planning diffuses to suppliers, suppliers share the tax savings with their customers by reducing the mark-up on their products. Finally, we show that tax planning diffusion is more pronounced …

Auditing Standards Board (Asb) Meeting Highlights, July 23-26, 2018, Nashville, Tn, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb), July 23-26, 2018, Meeting Agenda, Nashville, Tn, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Proposed Statement On Standards For Attestation Engagements, Revisions To Statement On Standards For Attestation Engagements No. 18, Attestation Standards: Clarification And Recodification, July 11, 2018, Comments Are Requested By October 11, 2018; Exposure Draft (American Institute Of Certified Public Accountants), 2018, July 11, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters On Proposed Statement On Standards For Attestation Engagements, Revisions To Statement On Standards For Attestation Engagements No. 18, Attestation Standards: Clarification And Recodification, July 11, 2018, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Ballots For Proposed Statement On Standards For Attestation Engagements, Revisions To Statement On Standards For Attestation Engagements No. 18, Attestation Standards: Clarification And Recodification, July 11, 2018, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Investigating Information Security Policy Characteristics: Do Quality, Enforcement And Compliance Reduce Organizational Fraud?, Dennis T. Brown

Doctor of Business Administration Dissertations

Organizational fraud, a deceitful practice or willful device resorted to with intent to deprive another of his right, or in some manner to do harm or injury, is a growing global concern. While cyberattacks from the outside are more expected, the internal security threat from trusted insiders is responsible for significantly more information compromise than external threats. Information systems make life easier but are increasingly used by employees to perpetrate fraudulent activities. For example, a trusted insider employee with access to sensitive customer databases could misappropriate information and sell it to a competitor for personal gain. These type losses are …

The Influence Of Intellectual Capital To Market Value With Return On Assets As Intervening Variable, Marcellina Yovita, Gia Kardina Prima Amrania

Journal of Accounting Auditing and Business

This research using leverage as the control variable to measure the relationship between IC and ROA and IC – market value indirect relationship. IC was measured with VAICTM method; ROA was used as the measurement that represented profitability. The market value was measured with a price-to-book value (PBV) ratio. The research was conducted on 215 companies in Indonesia Stock Exchange as samples in 2014 from six industry sectors those included in high-IC intensive classification by GICS. Analysis descriptive method was used on secondary data. MS Excel and EViews were used to process the data. F-test and t-test were used to …

Implementation Of Village Fund Management, Irman Nurhakim, Ivan Yudianto

Journal of Accounting Auditing and Business

The purpose of This study is to find out how the implementation of village fund management as well as supporting factors and inhibiting factors in the management of village funds. The method used in this research is a qualitative method with interview approach and observation with the responder, that is Head of Village, Village Secretary, Village Treasurer, and Village Consultative Body (BPD). Data analysis is done by data reduction then presents the data and draw conclusions on the data obtained according to the method of data analysis for qualitative research. The results of this study indicate that the implementation of …

Analysis Of Factors That Influence Taxpayers Compliance In Fulfilling Taxation Obligations, Ayu Fuady Sania, Ivan Yudianto

Journal of Accounting Auditing and Business

This study aims to determine the factors that affect taxpayer compliance. This research uses 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 are e-Commerce business actor who uses an online marketplace. Multiple linear regression with SPSS program version 23 is used for data analysis. The results of this study concluded that taxpayer awareness, moral obligations, and the quality of tax service simultaneously influenced significantly to taxpayer compliance. Then the test partially produces the taxpayer awareness, and the quality of tax service has a …

Towards Implementation Of Sociology Theory In Management Accounting Research, Sofik Handoyo, Syaiful Anas

Journal of Accounting Auditing and Business

This article aims to give another perspective for Management accounting scholars implement sociology theories in their researchers. Traditionally, accounting researchers have been conducted relying on accounting theory, management theory, economic theory, and psychological theory. However, in line with popularity academic research that involves the interdisciplinary field of study, it is, therefore, the possibility to adopt another perspective of theory from a related discipline. Since Management accounting discipline is closely associated with the organization and behavior of an individual within the organization, sociology theory is considered fit to be adopted. This article will figure out potential research in management accounting discipline …

Control Of Corruption, Regulatory Quality, Political Stability And Environmental Sustainability: A Cross-National Analysis, Sofik Handoyo, Fury Khristianty Fitriyah

Journal of Accounting Auditing and Business

The study aims to reveal the correlation between governance attributes of the government and national environmental sustainability. The governance attributes of government in this study refer to the index of control of corruption, regulatory quality, and political stability. Meanwhile, national environmental sustainability refers to the index of national environmental performance. The period of investigation is the year of 2014 and involves 177 countries. Person correlation analysis was applied in this study to identify the degree of correlation between independent variables (control of corruption, regulatory quality, and political stability) dependent variable (environmental sustainability). Independent variables were measured using the World Governance …

Assessing The Global Nonmarket Environment: The Political And Social Environment In The Global Business Environment, Hyuk Kim Dr.

Business, Accounting and Economics Faculty Scholarship

In order to formulate effective nonmarket strategies for firmspursuing global businesses, managers must adopt a comprehensive approach that can assess firms’cross-border political and social environment. This paper argues that a comprehensive approach to assess firms’ global nonmarket environment must combine all the three concepts (i.e. issues, stakeholders, networks [relationships]) that have been identified by the existing literature on nonmarket strategy, considering the concept of location (a particularly important concept in assessing the global nonmarket context) in addition to these three concepts. While developing a comprehensive approach to assess the global nonmarket environment of firms remains as a future research agenda, …

The Effect Of Horizontal Inequity, Capacity For Budget Slack, And Severity Of Peer Overstatement On Managerial Reporting Behavior, Yiwen Li

Doctoral Dissertations

An ongoing stream of accounting research indicates that non-pecuniary factors significantly affect employees’ reporting behavior. This study investigates the behavioral effects of three non-pecuniary factors - horizontal pay inequity, capacity for budget slack, and severity of peer overstatement. The behaviors of interest are the employees’ level of honesty and whether or not they report a peer that is overstating.

In the experiment, participants acted as division managers who request funding from the owner of a fictitious company to produce certain parts. In each period, participants were paired with a different fictitious peer and were required to make two decisions under …

Development Of A Composite Lean Index To Measure Lean Implementation In Philippine Manufacturing Companies, Willy F. Zalatar, Anna Bella D. Siriban-Manalang

DLSU Business & Economics Review

Lean manufacturing has been gaining worldwide popularity as a means of reducing waste, improving quality, and increasing the competitiveness of manufacturing firms. This paper aims to develop a composite lean index (CLI) which can be used to measure the degree of lean adoption in Philippine manufacturing companies. The lean index employs actual quantitative data, rather than subjective assessment, which is more prevalent in the literature. Fifteen performance indicators divided into process and equipment, manufacturing planning and control, human resources, and supplier and customer relationships are proposed and then validated using empirical data. Results showed that a CLI, which yields a …

Cross-Country Evidence On The Role Of Independent Media In Constraining Corporate Tax Aggressiveness, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo

Research Collection School Of Accountancy

Using an international sample of firms from 32 countries, we study the relation between media independence and corporate tax aggressiveness. We measure media independence by the extent of private ownership and competition in the media industry. Using an indicator variable for tax aggressiveness when the firm’s corporate tax avoidance measure is within the top quartile of each country-industry combination, we find strong evidence that media independence is associated with a lower likelihood of tax aggressiveness, after controlling for other institutional determinants, including home-country tax system characteristics. We also find that the effect of media independence is more pronounced when the …

Do Independent Directors Tell The Truth, The Whole Truth, And Nothing But The Truth When They Resign?, Keren Bar-Hava, Sterling Huang, Benjamin Segal, Dan Segal

Research Collection School Of Accountancy

We examine the informativeness and credibility of independent directors’ stated resignation reasons. We posit that having access to private information, directors may resign in anticipation of weak future underperformance to limit damage to their reputation and further have an incentive to mask the reason for the resignation. Results show likelihood of resignation increases with director’s reputation and weak future firm performance. In addition, the evidence is consistent with directors obfuscating the reason for departure by providing benign and unverifiable resignation reasons. Investors seem aware of the disclosure incentives of departing directors and react negatively to such resignations. However, investors, by …

Technical Correction Contained In This Document Are Effective Immediately, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Construction Contractors, July 1, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.