Accounting Commons^™

Disproportionate Insider Control And The Demand For Audit Quality, Arno Forst, Barry Hettler

School of Accountancy Faculty Publications

We examine the relationship between disproportionate insider control, enabled through dual-class share structures, and the demand for audit quality. Using a comprehensive hand-collected sample of U.S. dual-class firms, we find that, consistent with outside shareholders’ increased demand for external monitoring, as well as self-bonding by entrenched insiders, disproportionate insider control is positively associated with the propensity to hire a Big 4 or industry specialist auditor, auditor independence, and audit fees. Corroborating a self-bonding explanation, additional analyses show that audit quality mitigates the negative association of disproportionate insider control and firm value. In expanded analyses, we also investigate the separate effects …

Social Capital And Analyst Forecasts, Jing Dai

Dissertations, Theses, and Capstone Projects

This study examines the effect of social capital on analyst forecast accuracy. Using a county-level measure of social capital, I find that firms headquartered in counties with high social capital have greater forecast accuracy than firms headquartered in low social capital counties. In addition, I conduct two cross-sectional tests under conditions where social capital facilitates analyst forecast information collection and where social capital provides more assurance of information reliability. I find that the effect of social capital is more pronounced when firms’ headquarters are close to analyst brokerage firms. This is because geographically proximate analysts may have more channels to …

Thinking Finance - The Comic Book, Dimitrios V. Siskos

Publications

Thinking financially results in the best possible outcome and establishes a secure foundation for the future as an independent man. In contrast, thinking emotionally leads to short-sighted financial decisions and usually, deep regrets. However, thinking financially is not pleasant for the people around us. This comic book presents a guy, whose dream is to become an accountant. When he finally succeeds in this, he realizes that thinking financially may be effective for his boss but it is irritating for everyone else, even for his family.

Creative Student Engagement, Robyn Raschke

UNLV Best Teaching Practices Expo

Many students do not feel comfortable asking questions in front of the whole class and stay quiet during class.

Facebook Group In Acc 202, Daniel R. Siciliano

UNLV Best Teaching Practices Expo

ACC 202 has three sections of 100-120 students in each section each semester.

Internships For Accounting Students, Daniel R. Siciliano

UNLV Best Teaching Practices Expo

ACC 400 is the first upper division class for accounting majors and students are introduced to the importance of internships.

Auditing Standards Board (Asb), January 16-19, 2018, Meeting Agenda, New Orleans, La, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb) Meeting Highlights January 16-19, 2018, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Voluntary Disclosure With Multiple Channels And Investor Sophistication, Richard M. Crowley

Research Collection School Of Accountancy

An analytical model of voluntary disclosure in which a manager can disclose through two channels with different ease of processing, and with two types of investors. The model shows that in the presence of a second channel, managers have an incentive to decrease disclosures that will be quickly processed by unsophisticated investors and to increase the disclosures that will be quickly processed by sophisticated investors. The model has implications for post Reg-FD market efficiency, as well as the efficiency of firms having multiple disclosure venues.

The Development Of Indonesia Environmental Performance And Environmental Compliance, Sofik Handoyo

Journal of Accounting Auditing and Business

This study aims to analyze the development of Indonesia environmental performance and environmental compliance from the period 2011-2015 through the PROPER program. Statistic descriptive, along with trend analysis, was applied in this study. The result indicates that achievement of the environmental performance of the PROPER program is on adequate level (63,2%), Poor level (25,9%), good level (7,5%), very poor (2.8%) and excellent level (0.6%). Meanwhile, Indonesia environmental compliance level on average is 72%. There is still 28% of the PROPER participant not comply with environmental requirements determined by the Ministry of Environment (MOE). The achievement of environmental compliance consists of …

Effect Of Human Resources, Leadership Style, The Use Of Information Technology And Internal Control On The Quality Of Financial Statements, Trisdina Mardinan, Muhammad Dahlan, Furry Khristianty Fitriyah

Journal of Accounting Auditing and Business

This study aims to examine Whether there is a significant influence of variable humanresources competency, leadership, utilization of information technology, internal control of thequality of financial statements either partially or simultaneously. The population in this researchis all work units (SATKER) within the Directorate General of Construction Materials for 15 unitsof work with 45 respondents consisting of a financial assistance of the work unit, the Accountingofficer of Accrual Based Institution (SAIBA) and State-Owned Officer (BMN). The primary usedthe data Obtained from respondents through questionnaires, for testing the data tested the validity,reliability test and hypothesis testing. The Data then in the analysis …

The Influence Of Organizational Commitment, Implementation Of Accounting Information System And Workplace Environment To The Performance Of Work Unit, Ratna Djuwita, Roebiandini Soemantri, Gia Kardina Prima

Journal of Accounting Auditing and Business

This study aims to obtain empirical evidence on the influence of organizational commitment, implementation of accounting information system and workplace environment affected the performance of the work unit at the Ministry of Public Works and Housing. This study method used survey research with the target population studied is the unit of echelon II work unit that prepares the report of the Government Institution Performance unit (Laporan Kinerja Instansi Pemerintah) in the Ministry of Public Works and Housing. This research design used descriptive approach by using questionnaires to collect data on 122 respondents in 67 work units consists of (1) head …

An Accounting Perspective Of Tax Amnesty In Indonesia, Euodia Shienny Natania, Arthik Davianti

Journal of Accounting Auditing and Business

In 2016, the Indonesian government has issued a new tax program, which is tax amnesty. The application of tax amnesty was driven by of the global economic downturn, due to the decreasing trading activity, followed by the increasing prices of the export-import activity. In addition, the tax ratio in Indonesia is considered to be too low compared to other neighboring countries. However, as anticipated, the implementation of tax amnesty requires global information disclosures, particularly repatriation fund from overseas investments. For example, in addition to banks in Indonesia, Singapore is one of a place to invest. According to The Jakarta Post …

Analyze Of The Effect Of Workplace Spirituality On Auditor Dysfunctional Behavior And Its Implication To Audit Quality, Bawono Yudyanto Arief Kusumo, Poppy Sofia Koeswoyo, Sofik Handoyo

Journal of Accounting Auditing and Business

This study aims to analyze the effect of workplace spirituality on auditor dysfunctional behavior and its implication to audit quality at The Audit Board of The Republic of Indonesia. The research approach used is quantitative and casual design. The number of research samples was 92 auditors taken through proportionate sampling. The data analysis used descriptive and inferential statistical analysis by employing path analysis. The results show that there is a significant negative effect of workplace spirituality on dysfunctional auditor behavior, there is a significant positive effect of workplace spirituality on audit quality, and there is a significant negative effect of …

Factors Affecting Information Quality Of Local Government Financial Statement, Fakhri Triasa Anggriawan, Ivan Yudianto

Journal of Accounting Auditing and Business

This study aims to determine the factors that affect the information quality of West Bandung District local government financial information. Government financial statement should meet qualitative characteristics. This research uses qualitative method and data completion with interview technique and reports to 17 informants, which are heads of sub finance section in Regional Work Units of West Bandung District. Data analysis is done by data reduction, then presents data and conclude data obtained according to the data analysis method for qualitative research. The results of this study indicate the factors that affect the information quality of West Bandung District Financial Statements …

The Influence Of Application Government Internal Control System, Asset Management And Human Resources Competencies To Financial Accountability, Sabrina Nur Fhadillah, Ivan Yudianto

Journal of Accounting Auditing and Business

TThis research aims to examine the influence of the application of government internal control system, asset management, and human resources competencies toward financial accountability of Bandung Municipal Government. Survey research was conducted in 27 Local Work Unit of Bandung Municipal. This research using the descriptive-quantitative method by spreading a questionnaire to every Local Work Unit as much as 55 questionnaires. The respondent of this research is an auditor, staff of finance, and asset management. Method of data analysis used by this research is multiple linear regression that assisted with SPSS software. The result of this research showed that: (1) The …

The Emerging International Taxation Problems, James G. Yang, Victor N.A. Metallo

Department of Accounting and Finance Faculty Scholarship and Creative Works

The problems of tax evasion and tax avoidance are as old as taxes themselves. Between 2015 and 2016 alone, many U.S. multinational corporations were involved in tax disputes with the European Commission. From a historical perspective, these disputes are unprecedented as they have resulted in tremendous amount of tax penalties. The most notable case was Apple for €13 billion of unpaid tax. This article discusses what tax strategies these corporations used that caused such disputes. It specifically investigates seven corporations: Apple Inc., McDonald’s, Starbucks, Fiat, Amazon, Google, and Ikea, and elaborates on the following tax strategies: high royalties, intercompany transfer …

Effects Of Bonds & Fed Funds On The Stock Market, Josh Nelson, Mason Koch

Student Scholarship - College of Business

This paper is to investigate the relationship that Treasury bonds and Fed Funds have with the stock market. This research is valuable because the stock market is a major aspect of America’s economy, although many consider it unpredictable and difficult to understand. The goal of our research is to lessen this unpredictability, as well as to assess the inverse relationship that hypothetically exists between the stock market, bonds and Fed Funds. By employing an OLS regression model, this study finds the effect of Fed Funds is statistically and economically significant with regard to the stock market, also having the predicted …

2017-2018 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

2017-2018 Financial Summary of Morehead State University.

Introductory Information Systems Course Redesign: Better Preparing Business Students, Gina Harden, Robert M. Crocker, Kelly Noe

Faculty Publications

Aim/Purpose The dynamic nature of the information systems (IS) field presents educators with the perpetual challenge of keeping course offerings current and relevant. This paper describes the process at a College of Business (COB) to redesign the introductory IS course to better prepare students for advanced business classes and equip them with interdisciplinary knowledge and skills demanded in today’s workplace.

Background The course was previously in the Computer Science (CSC) Department, itself within the COB. However, an administrative restructuring resulted in the CSC department’s removal from the COB and left the core course in limbo.

Methodology This paper presents a …