A Comprehensive Review Of Accounting Through Case Studies,
2017
University of Mississippi. Sally McDonnell Barksdale Honors College
A Comprehensive Review Of Accounting Through Case Studies, William O'Keefe
Honors Theses
The following collection of case studies serves as an overview of important concepts in financial reporting. Every publicly traded company is subject to the same financial accounting standards, meaning these concepts have important real-world applications. The goal of this thesis was to investigate further into the specifics of these concepts to gain a better understanding of their impact on the decision-making processes of these companies. The standards that these companies must follow are not uniformly applied to all companies, so the majority of accountants' work comes from assuring that each company's subjective interpretation of the standards is appropriate. The end …
Analysis Of Financial Accounting Methodologies And Applications,
2017
University of Mississippi. Sally McDonnell Barksdale Honors College
Analysis Of Financial Accounting Methodologies And Applications, Kate Culbertson
Honors Theses
This thesis consists of a series of case studies on various areas of financial accounting. The areas of financial accounting discussed include inventory valuation, relevant income and assets, statement of cash flows, accounts receivable and estimations, inventory and revenue recognition, depreciation, international accounting standards, long-term debt, stockholders' equity, securities, income and regulation, deferred taxes, and pension and retirement plans. In the financial accounting case on inventory valuation, two companies' financial statement values were analyzed through evaluating the related balance sheets and income statements to determine which company would be a better investment. Through ratio analysis related to profitability and liquidity …
An Investigation Of Financial Accounting Statements And Reporting Techniques,
2017
University of Mississippi. Sally McDonnell Barksdale Honors College
An Investigation Of Financial Accounting Statements And Reporting Techniques, Rachel A. May
Honors Theses
The following report includes solutions to a series of financial reporting case studies completed in fulfillment of the requirements of the honors ACCY 420 course at the University of Mississippi from the fall of 2015 through the spring of 2016. Each case examines various accounting topics and principles using a company's financial statements. Each topic was thoroughly researched as assigned. Included in each case is an analysis of each company and its financial stability along with various mathematical calculations to better understand each situation. As the cases progress, the accounting topics become more advanced. Topics range from generic financial accounting …
An Analysis Of Cases In Financial Accounting,
2017
University of Mississippi. Sally McDonnell Barksdale Honors College
An Analysis Of Cases In Financial Accounting, Charles L. Barraza
Honors Theses
The following thesis consists of solutions to a series of case studies in financial accounting that were completed in fulfillment of the requirements of the ACCY 420 course at the University of Mississippi for the fall and spring semester for the 2015/2016 academic year. The thirteen case studies each focus on a separate area of financial accounting and aid in the comprehension and analysis of different accounting topics, such as revenue recognition and depreciation expense. The cases were formatted as a series of questions to a specific scenario. Included are answers consisting of accounting financial statements, journal entries, calculations, and …
Codification Of Statements On Auditing Standard, Numbers 122 To 132, As Of January 2017,
2017
University of Mississippi
Codification Of Statements On Auditing Standard, Numbers 122 To 132, As Of January 2017, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
General Accounting And Auditing Developments, 2017/18; Audit Risk Alerts,
2017
University of Mississippi
General Accounting And Auditing Developments, 2017/18; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Developments In Preparation, Compilation, And Review Engagements, 2017/18; Alert,
2017
University of Mississippi
Developments In Preparation, Compilation, And Review Engagements, 2017/18; Alert, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans, January 1, 2017; Audit And Accounting Guide,
2017
University of Mississippi
Employee Benefit Plans, January 1, 2017; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Government Auditing Standards And Single Audit Developments, 2017/18; Audit Risk Alerts,
2017
University of Mississippi
Government Auditing Standards And Single Audit Developments, 2017/18; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Codification Of Statements On Standards For Attestation Engagements (Including Statements On Standards For Attestation Engagements [Clarified]), Numbers 1-18, As Of January 2017,
2017
University of Mississippi
Codification Of Statements On Standards For Attestation Engagements (Including Statements On Standards For Attestation Engagements [Clarified]), Numbers 1-18, As Of January 2017, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Reporting On An Examination Of Controls At A Service Organization Relevant To User Entities' Internal Control Over Financial Reporting (Soc 1®) , January 1, 2017; Guide,
2017
University of Mississippi
Reporting On An Examination Of Controls At A Service Organization Relevant To User Entities' Internal Control Over Financial Reporting (Soc 1®) , January 1, 2017; Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Entities Industry Developments - 2017; Audit Risk Alerts,
2017
University of Mississippi
Not-For-Profit Entities Industry Developments - 2017; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
The Joint Effects Of Management Incentives And Perceived Locus Of Causality On Management Earnings Forecast Disclosures,
2017
Faculty of Commerce and Accountancy
The Joint Effects Of Management Incentives And Perceived Locus Of Causality On Management Earnings Forecast Disclosures, Kanjana Phonsumlissakul
Chulalongkorn University Theses and Dissertations (Chula ETD)
This study investigates the effect of management incentives (directive and transparency) and locus of causality (internal and external) on the willingness of managers to disclose management earnings forecast reports and the accuracy of management's earnings forecast information. The experimental findings show that managers with directive incentives are less likely to disclose the earnings forecast and provide less accurate information to market participants than managers with transparency incentives, for both point and range forecast forms. In addition, locus of causality contributes to the accuracy of management earnings forecast information when the forecasts suggest underperformance, but the findings reveal no significant differences …
Quality, Determinants And Consequences Of Integrated Reporting In South Africa,
2017
Edith Cowan University
Quality, Determinants And Consequences Of Integrated Reporting In South Africa, Kwadjo Appiagyei
ECU Posters
Integrated reporting (IR) is expected to be the next corporate reporting norm which combines the relevant financial and sustainability information in one report to meet the needs of capital providers. IR application all over the world has been largely voluntary while South Africa has introduced a mandatory apply or explain basis for firms on the Johannesburg Stock Exchange. Although numerous benefits have been attributed to IR, empirical evidence to support these assertions and establish a business case for the adoption of IR is desirable. The research examines the mandatory South African context for the quality of IR since its application …
Does Diversification Lead To Better Loan Portfolio Returns? Empirical Evidence From Indonesian Banks,
2017
Universitas Kristen Satya Wacana, Jawa Tengah
Does Diversification Lead To Better Loan Portfolio Returns? Empirical Evidence From Indonesian Banks, Apriani Dorkas Rambu Atahau, Tom Cronje
DLSU Business & Economics Review
The composition of the loan portfolios of Indonesian banks are analysed in this study to determine whether loan diversification or loan focus strategies lead to better loan portfolio returns. This study is based on secondary data obtained from the Indonesian Banking Directory of the Indonesian Central Bank, as well as commercial bank annual reports provided by Infobank magazine and the Indonesian Banking Development Institute. Data pertaining to 109 commercial banks for the period 2003 to 2011 were analysed using non-parametric testing of means and panel data regression. The research findings indicate that the loan portfolios of government-owned, domestic-owned, and foreign-owned …
Financial Integration In Money Markets: Evidence From Saarc Region,
2017
University of Management & Technology (UMT), Pakistan
Financial Integration In Money Markets: Evidence From Saarc Region, Abdul Rafay, -- Fca, Saqib Farid
DLSU Business & Economics Review
The primary purpose of the study was to investigate the extent of financial integration between the four major money markets (Pakistan, India, Sri Lanka, and Bangladesh) in the SAARC region. To determine the association between these money markets, this study deployed variety of robust time series techniques such as JJ Co-integration Test, Granger Causality Test, Impulse Response Functions (IRF), and Variance Decomposition Analysis (VDC). Monthly data for the period 2007–2015 was utilized for the data analysis whereas Call Money rates and Interbank rates were used as proxies of money markets. The empirical findings confirmed the presence of long term relationship …
Review Of Whistleblowing Studies In Accounting Research Examining Corporate Internal Whistleblowing Policy,
2017
Virginia Commonwealth University
Review Of Whistleblowing Studies In Accounting Research Examining Corporate Internal Whistleblowing Policy, Lei Gao
Theses and Dissertations
This dissertation consists of three studies. The first study provides a review and synthesis of past accounting research regarding factors that influence whistleblowing. The second study is a content analysis to examine the variation of organizations’ internal whistleblowing policy, including both the content characteristics of the policy and the linguistic characteristics of the policy. In terms of the content characteristics of the whistleblowing policy, this study focuses on who is covered in the policy, where to report, employees’ responsibility, corporate investigation procedures, disciplinary action against the wrongdoer, and anti-retaliation policy. In terms of the linguistic characteristics of the internal whistleblowing …
Corporate Social Responsibility Performance And Outsourcing: The Case Of The Bangladesh Tragedy,
2017
University of Richmond
Corporate Social Responsibility Performance And Outsourcing: The Case Of The Bangladesh Tragedy, Daniel Gyung Paik, Brandon B. Lee, Kip R. Krumwiede
Accounting Faculty Publications
Multinational firms frequently outsource the manufacturing of their products to factories in less- developed countries to take advantage of much lower labor costs. A tragic disaster occurred in Bangladesh in April 2013 when a clothing factory building collapsed, killing more than a thousand workers. Subsequently, textile companies in the U.S. and in Europe who outsource their manufacturing in Bangladesh had to decide whether to commit to better working conditions by signing one of two worker safety agreements (WSAs) born in the after-math of the tragedy. Although many firms signed one of these agreements, many more did not. This study explores …
Role Of Assurance On The Enhancement Of Value-Relevance Of Corporate Social Responsibility Disclosure,
2017
Faculty of Commerce and Accountancy
Role Of Assurance On The Enhancement Of Value-Relevance Of Corporate Social Responsibility Disclosure, Pimolwan Chayapornkul
Chulalongkorn University Theses and Dissertations (Chula ETD)
Investors have become increasingly aware that annual financial reporting alone cannot provide all salient information about a firm. The non-financial information such as CSR information is also important and useful. However, the disclosure of non-financial information, especially the separate CSR report, is voluntary. In addition, the assurance for CSR reporting is also currently the firm's voluntary. Therefore, this research aims to investigate whether the disclosure of CSR represents the value-relevant information for investors and to investigate whether the assurance of CSR disclosure also represents the value-relevant information. Unlike prior studies which focused on the availability of assurance statement, this research …
The Joint Effects Of Management Incentives And Perceived Locus Of Causality On Management Earnings Forecast Disclosures,
2017
Faculty of Commerce and Accountancy
The Joint Effects Of Management Incentives And Perceived Locus Of Causality On Management Earnings Forecast Disclosures, Kanjana Phonsumlissakul
Chulalongkorn University Theses and Dissertations (Chula ETD)
This study investigates the effect of management incentives (directive and transparency) and locus of causality (internal and external) on the willingness of managers to disclose management earnings forecast reports and the accuracy of management's earnings forecast information. The experimental findings show that managers with directive incentives are less likely to disclose the earnings forecast and provide less accurate information to market participants than managers with transparency incentives, for both point and range forecast forms. In addition, locus of causality contributes to the accuracy of management earnings forecast information when the forecasts suggest underperformance, but the findings reveal no significant differences …
