Book Review: Essentialism,
2018
Brigham Young University
The Benefits And Risks Of Multi-Level Marketing,
2018
Brigham Young University
The Benefits And Risks Of Multi-Level Marketing, Jacob Thorpe
Marriott Student Review
No abstract provided.
Predictive Power? Textual Analysis In Mergers & Acquisitions,
2018
Brigham Young University
Predictive Power? Textual Analysis In Mergers & Acquisitions, Philip E. Morgan
Marriott Student Review
Modern corporations utilize mergers and acquisitions as strategies to develop shareholder value today more than ever before, yet the need for understanding firms’ rationale and strategy is critical in predicting post-merger stock performance for all investors. I apply the interpretive power of textual analysis and regression to a corpus of SEC mergers and acquisitions public company filings between 1994-2017. Not only do I challenge the statistically significant correlation between word content and post-transaction abnormal stock returns, but I also characterize the effects of time segments, transaction size, and industry variation across time. As a final application, I consider sentiment analysis …
Executive Spotlight: Adam Chase,
2018
Brigham Young University
Executive Spotlight: Adam Chase, Kylan Rutherford
Marriott Student Review
Adam Chase, CEO of Chase Marketing, has branded his company "the accountability agency." He works to establish north star goals with clients, then works with his team to follow through with them until their achieved. He focuses all he does on people and developing their personal brands. Family and God are his north stars.
The Digital Global Supply Chain: The Growing Case For Blockchain Technology Expansion Within Global Supply Chain,
2018
Brigham Young University
The Digital Global Supply Chain: The Growing Case For Blockchain Technology Expansion Within Global Supply Chain, Jonathan Chichoni, Scott Webb
Marriott Student Review
In a competitive global market place, technology adoption and application in supply chain is becoming increasingly important as companies seek to acquire competitive advantages. Since blockchain’s advent to the global stage of modern disruptive technologies, several questions remain unanswered pertaining to the benefits that blockchain adoption poses to global supply chains. I apply a typology analysis to a corpus of company filings, press releases and industry studies to better understand the reasons for which global supply chains industry wide are adopting blockchain technology and the specific benefits which they seek to exploit through the use of blockchain. I characterize the …
Leadership Development: A Study Of Elon Musk,
2018
Brigham Young University
Leadership Development: A Study Of Elon Musk, Ryan H. Yauney
Marriott Student Review
As one of the most prolific businessmen of our time, Elon Musk is the epitome of a successful leader. Not only has Elon Musk succeeded in the entrepreneurial realm with his many profitable startups, but he has been able to guide these companies along their paths of massive growth and into the national spotlight. This article discovers which key attributes of Musk help him thrive, and how developing a company’s office culture can produce similar attributes in their own management.
Buzzwords,
2018
Brigham Young University
Life And Health Insurance Entities, August 1, 2018; Audit And Accounting Guide,
2018
University of Mississippi
Life And Health Insurance Entities, August 1, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Why Accountants Should Embrace Machine Learning?,
2018
Singapore Management University
Why Accountants Should Embrace Machine Learning?, Benjamin Huan Zhou Lee, Gary Pan, Poh Sun Seow
Research Collection School Of Accountancy
AI and ML are enabling tools that take the tedious gruntwork out of accounting, freeing up professionals to provide valuable insights - as well as professional scepticism - which are sought-after services no machine can replicate.
The Effect Of Tax System Characteristics On Cross-Border Mergers And Acquisitions,
2018
University of Arkansas, Fayetteville
The Effect Of Tax System Characteristics On Cross-Border Mergers And Acquisitions, Jodi Michelle Henley
Graduate Theses and Dissertations
Although determinants of cross-border merger and acquisitions (M&As) have been given substantial attention in the literature, research examining the effect of tax system characteristics on cross-border M&As is more limited. Cross-border M&As have substantial tax implications for both the acquiring firm and the target firm. Because firms evaluate investments based on expected after-tax returns, I expect that managers consider potential tax savings or costs in making investment decisions across tax jurisdictions. In this study, I use hand-collected country-year-level tax system characteristics to examine tax determinants of the volume and direction of cross-border M&As. I find that tax system characteristics such …
The Social Capital-Control Nexus: Lessons From Implementation Of Accounting Control Systems In Two Chinese Organizations,
2018
Singapore Management University
The Social Capital-Control Nexus: Lessons From Implementation Of Accounting Control Systems In Two Chinese Organizations, Gary Pan
Research Collection School Of Accountancy
One common theme of Accounting Control System project failure centers on inadequate or inappropriate enactment of effective controls during project implementation. As Accounting Control Systems projects are viewed by many as a social process involving managing relationships among multiple stakeholders with diverse backgrounds and capabilities, there is a growing number of IS researchers that have utilized the social capital theory to examine the enactment of clan control during system implementation. Despite the growing interests, relatively little is known about the relationships between social capital and the formal as well as informal controls. Also, the moderating impact of social capital attributes …
Entities With Oil And Gas Producing Activities, August 1, 2018; Audit And Accounting Guide,
2018
University of Mississippi
Entities With Oil And Gas Producing Activities, August 1, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Three Studies Examining The Effects Of Business Analytics On Judgment And Decision Making In Accounting,
2018
University of Central Florida
Three Studies Examining The Effects Of Business Analytics On Judgment And Decision Making In Accounting, Bradley Lang
Electronic Theses and Dissertations
This dissertation consists of three studies investigating the relationship between business analytics and decision making in accounting. In an effort to improve performance, organizations increasingly emphasize fact-based decision making supported by business analytics, which translate complex data into manageable information through statistical analysis. While the recent focus on business analytics is transforming how managers make decisions, analytics alone do not generate increased performance; the synergy between business analytics and user judgments is a vital component of realizing value. To this end, Study I experimentally investigates how various characteristics of business analytics affect individuals' reliance and perceptions of the analytic. Through …
Tax Planning Diffusion, Real Effects, And Sharing Of Benefits,
2018
Singapore Management University
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 …
Tax Knowledge Diffusion Through Individual Auditor Network Ties: Evidence From China,
2018
Singapore Management University
Tax Knowledge Diffusion Through Individual Auditor Network Ties: Evidence From China, Chee Yeow Lim, Terry Shevlin, Kun Wang, Yanping Xu
Research Collection School Of Accountancy
This study investigates whether network ties via sharing the same individual auditor influences the diffusion of tax avoidance knowledge. We find that firms with greater connection to low-tax firms through audit partners have lower effective tax rates (ETRs), consistent with tax avoidance knowledge being shared among firms through individual auditor network. The influence of audit network ties on tax avoidance at focal firms is stronger when partners’ tenure in low-tax firms is longer, and when partners have social connection with the top executives of focal firms. In addition, audit fees of focal firms with auditor network ties to low-tax firms …
Implications Of Audit Office Resource Allocation Shocks: Evidence From Late 10-K Filings,
2018
University of Arkansas, Fayetteville
Implications Of Audit Office Resource Allocation Shocks: Evidence From Late 10-K Filings, Stuart Dearden
Graduate Theses and Dissertations
Prior literature examines consequences (e.g., negative market reactions, higher subsequent audit fees, and debt covenant violations) audit clients face arising from missed regulatory due dates. These clients likely pressure the auditor to provide additional resources to perform the audit. This paper examines whether an audit office resource allocation shock stemming from late-filing clients is associated with the audit quality of the other timely-filing clients in that audit office. I find that timely-filing clients are more likely to subsequently restate their financial statements when there are late-filing clients in the same audit office. Using audit fees as a proxy for auditor …
Predicting Changes In Earnings: A Walk Through A Random Forest,
2018
University of Arkansas, Fayetteville
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 …
The Influence Of Nonpublic Audit Concentration On Public Client Audit Outcomes,
2018
University of Arkansas, Fayetteville
The Influence Of Nonpublic Audit Concentration On Public Client Audit Outcomes, Emily Hunt
Graduate Theses and Dissertations
Nonpublic clients make up a substantial portion of audit firm client portfolios and the demands they place on the audit firm differ from those of public clients. As such, I investigate the influence of nonpublic audit concentration (NPAC) on the quality, timeliness, and cost effectiveness of public client audits. I find that NPAC is unrelated to audit quality and negatively related to the likelihood of late filing financial statements and audit fees for public clients. My study contributes to audit literature that investigates the effect of audit firm portfolio characteristics on audit outcomes by 1) providing a new measure that …
Customer Level Predictive Modeling For Accounts Receivable To Reduce Intervention Actions,
2018
Singapore Management University
Customer Level Predictive Modeling For Accounts Receivable To Reduce Intervention Actions, Michelle L. F. Cheong, Wen Shi
Research Collection School Of Computing and Information Systems
One of the main costs associated with Accounts receivable (AR) collection is related to the intervention actions taken to remind customers to pay their outstanding invoices. Apart from the cost, intervention actions may lead to poor customer satisfaction, which is undesirable in a competitive industry. In this paper, we studied the payment behavior of invoices for customers of a logistics company, and used predictive modeling to predict if a customer will pay the outstanding invoices with high probability, in an attempt to reduce intervention actions taken, thus reducing cost and improving customer relationship. We defined a pureness measure to classify …
Auditing Standards Board (Asb) Meeting Highlights, July 23-26, 2018, Nashville, Tn,
2018
University of Mississippi
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.
