Accounting Commons^™

Analisis Persepsi Kualitas Perkuliahan Di Laboratorium Perkantora Dan Sekretari Program Pendidikan Vokasi Universitas Indonesia, Istiadi Istiadi, Mohammad Ridha

Jurnal Vokasi Indonesia

Laboratory of the study Program is the on factor that imfluence the quality of student in the process of their study in Vocational Program . In order that, laboratory must become the crucial factor in producing qualified alumni. The quality of teaching ini laboratory in general was imfluenced some factors like: lecturer/instructur, curicullum, tools or su pported facilities in laboratory. For that reason, in this research we want to know the general of student in laboratory teaching. Factors that was identified included : degree of student satisfaction, quality of teaching, and laboratory supporting facilities . Output of this research is …

Pengembangan Potensi Desa Wisata Berbasis Budayatinjauan Terhadap Desa Wisata Di Jawa Tengah, Priyanto Priyanto, Dyah Safitri

Jurnal Vokasi Indonesia

This study to unearth village tourism for culture attraction tourim and to show there are some basic problem for existence village tourism in Central Jawa. The methodology was used qualitative research method with descriptive analysis. The result of this stuy indicate that for general potential cultural village tourism in Central Java is many. The problems that for like human resource, infrastructure & facillity, promotion. The problems can be finish with active any other especialy the people from culture village tourism.

The Real Winners : Aplikasi Knowledge Management Dalam Industri Perbankan Nasional, Heri Yuliyanto

Jurnal Vokasi Indonesia

Mastery of information technology is important for the banking industry has an oligopoly market structure, but does not guarantee a sustainable competitive advantage. To win the competition is not only determined by the technologically and price (interest given), but also factors mastery of knowledge and information currently an issue that is very strategic. If a bank uses technology as an advantage its competitiveness, then the advantage will be temporary, because the technology has the properties easily imitated. However, if the advantages of information technology along with the mastery of information and knowledge of quality management, the competitors require greater effort …

Sloof Dan Indentifikasi Kearifan Lokal Dikalangan Pekerja Bangunan, Muhammad Zakaria Umar

Jurnal Vokasi Indonesia

Measurement tools service quality is using Serv Quality Method. In this study, we tried to see different gap between students' perceptions of employee performance with the level of interest/expectations of students to an existing service using five indicators Serv Quality. Aspects studied is, reliability aspects, responsiveness aspect, assurance Aspects, empathy aspects, and the tangibles aspects. SBA research object because they become the frontline in shaping the image of the ministry in Program vocational UI. The method used in this research is descriptive analysis method with quantitative approach., ie research that describes a data collection on the observations that have been …

Kualitas Informasi Laporan Keuangan Entitas Sektor Publik Daerah X, Marsdenia Marsdenia

Jurnal Vokasi Indonesia

This study has objective to analyze factors influencing public sector entity’s financial statement informations quality. Factors examined include quality of human resources, internal control system, information technology utilization and external factors as a moderating variable. Originally RSUD X is Private Hospital namely RS Y Kota A, then, in Mid 2014 have been transformed to be RSUD X as local gorvernment hospital City of A. Metodologi research for this study is Quantitative Research Method by Questionnaires or Surveys approach through respondent for this study is the human resources involved in the functions of accounting, finance and Billing for BPJS and staff …

Audit Firm Rotation, Audit Firm Tenure, And Audit Committee Support In Accounting Disputes, Janice E. Rummell

Doctor of Business Administration Dissertations

Since the late 1990s, U.S. regulators have sought to increase auditors’ independence from management and to reduce the presumed detrimental effects of economic bonding on public company financial reporting. Implementation of mandatory audit firm rotation that limits auditor tenure to reduce potential independence impairment has been discussed in the U.S. and other jurisdictions, and adopted in some non-U.S. jurisdictions. While audit firm rotation is expected to increase auditor independence, the opponents of mandatory rotation cite decreasing auditor expertise as a significant counter-argument. This independence/expertise trade-off is integral to much of the academic discussion of mandatory audit firm rotation. The audit …

Aicpa Code Of Professional Conduct, Effective December 15, 2014. Updated For All Official Releases Through June 21, 2016, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Anti-Money Laundering Programs For Casinos - A Comparison Of Macao And Us Practices, Carlos Siu, Malcolm Greenlees

International Conference on Gambling & Risk Taking

Anti-Money Laundering Programs for Casinos: A Comparison of Macao and US Practice.

Recent world events have reemphasized the importance of controlling and reporting of terrorism financing – one of the major reasons for National and International Anti Money Laundering procedures since the early 1980’s.

Although initially focused on commercial banking operations, casinos have been brought under the scope of that legislation since 1990 – as “money service businesses.” The explosive growth of the Macao casino business on the world gaming since 1995 has led to implementation of new rules for the casinos operating in that jurisdiction.

The current research describes …

Accounting For Impact: A Path To Innovation Through Csr Reporting, Madison F. Davis

Honors Projects

Corporate Social Responsibility (CSR) Reporting has emerged as a way for companies to communicate emphasis and measures beyond the traditional profit. CSR Reporting has the potential to be used as a tool for companies to move from just compliance with sustainability standards to promote efficiency and innovation. Through case studies of current users, my project explores three reporting platforms and how these platforms can help companies measure this transition to efficiency and innovation rather than using sustainability practices as window-dressing for the reputation company.

Essays On Foreign Firms Following Deregistration From U.S. Exchanges, Kathleen Michelle Bakarich

Dissertations, Theses, and Capstone Projects

In 2007 the SEC introduced Rule 12h-6, which significantly reduced the requirements for cross-listed firms to leave U.S. markets. While the benefits and costs of cross-listing in the U.S. have been widely analyzed in prior literature, questions as to the impact of deregistration on firms, investors, and other parties have been raised given the increase in foreign firms leaving the U.S. over the past decade. In addition, the growing global adoption of International Financial Reporting Standards (IFRS) and worldwide regulatory developments over this time period have brought changes to the home markets to which deregistering firms return potentially influencing the …

Earnings Management And Bargain Purchase Gains, Yan Yan

Dissertations, Theses, and Capstone Projects

This dissertation consists of two chapters that investigate earnings management through the recognition of bargain purchase gains in the banking industry and in other industries.

Chapter 1 In business acquisitions where the fair value of net assets acquired exceeds the consideration paid, acquiring firms recognize bargain purchase gains under ASC 805. The determination of the fair value of net assets at date of acquisition gives acquiring management considerable flexibility in judgments. In this chapter, I focus on bargain purchase acquisitions in the banking industry, and find that acquirer utilizes bargain purchase gains to avoid negative earnings and earnings decline. The …

Exploring The Use Of Expatriate Management To Improve The Quality Of Earnings Being Reported By Mnc's, James Mohs

Accounting Faculty Publications

As organizations have strived to create global footprints and search for economies of scale, there has been a great deal of literature devoted to global expansion. This study is intended to fill a gap in the existing literature relating to the impact that financial expatriate management has had on multi-national expansion and how the quality of earnings being reported have been used as drivers for global expansion. By using the shared experiences of corporate financial executives, responsible for global financial reporting functions, the study of organizational reporting practices will serve to shed light on the procurement of quality information used …

Executive Compensation Incentives Contingent On Long-Term Accounting Performance, Zhi Li, Lingling Wang

Business Faculty Articles and Research

The percentage of S&P 500 firms using multiyear accounting-based performance (MAP) incentives for CEOs increased from 16.5% in 1996 to 43.3% in 2008. The use and design of MAP incentives depend on the signal quality of accounting versus stock performance, shareholder horizons, strategic imperatives, and board independence. After the technology bubble, option expensing, and the publicity of option backdating, firms increasingly use stock-based MAP plans to replace options, resulting in changes in pay structure, but not in pay level. While firms respond to the evolving contracting environment, they consider firm characteristics and shareholder preferences and do not blindly follow the …

الملكية والدولة الاقتصاد المتناغم أم المتناقض…؟ العراق انموذجا مع اشارة لبعض الدول مقارنة للمدة 2003-2014, غسان طارق ظاهر

Muthanna Journal of Administrative and Economics Sciences

تواجه الاقتصادات النامية ضغوطا على الانفاق التشغيلي، لتلبية متطلبات البنية التحتية العامة فضلا عن ان قيود التمويل في هذه البلدان أكثر حدة منها في الاقتصادات المتقدمة، مما يجعلها عرضة لعجز دائم في موازناتها العامة، لذا دعت المنظمات الدولية الدول النامية الى ضبط الانفاق العام واحترام الحدود الموضوعة للضرائب والاقتراض بما يتناغم مع الية الرأسمالية الجديدة، فقد فرضت معاهدة الاستقرار والنمو التي عقدها الاتحاد الاوروبي “على جميع الاقتصادات غنية كانت أم فقيرة، أن توزع مواردها المحدودة بين احتياجاتها المتنافسة بما يحقق التوازن بين الاستثمار المادي والاستثمار في رأس المال البشري كالتعليم والرعاية الصحية والقطاعات الاجتماعية الاخرى مع التأكد من كفاية الموارد …

The Influence Of Ethical Leadership On Managerial Performance: Mediating Effects Of Mindfulness And Corporate Social Responsibility, John J. Williams, Alfred E. Seaman

Research Collection School Of Accountancy

In a continuing world of corporate misdeeds and unscrupulous decision making, much of the management and academic literatures points to the incomplete knowledge of the consequences of ethics leadership. One of the bastions of ethics gatekeeping in the firm is the CFO but remarkably scant information can be found on their perceptions concerning ethics leadership. This study addresses this void by examining mindfulness and corporate social responsibility (CSR) initiatives as new mediating linkages in comprehending the influence of ethics leadership on managerial performance. Findings reveal that ethical leadership is positively associated with CSR initiatives which, in turn, operate to enhance …

Is Cash Compensation For Long-Tenured Ceos Efficiently Allocated?, Yoshie Saito Lord

Accounting Faculty Publications

Uncertainty about a CEO’s ability is related to his/her length of service to a firm. Accordingly, monitoring systems should vary depending upon CEOs’ tenure. Long-tenured CEOs require less monitoring because their ability has been revealed over time. However, as CEOs advance in their careers, they are more likely to acquire power to influence board decisions. To analyze this implication, I use the previously reported differential sensitivity of CEO cash compensation to income-increasing and decreasing disposals. Contrary to prior findings, I find that cash compensation for long-tenured CEOs is positively associated with both income-decreasing but is shielded from income-increasing divesture decisions.

Cross-Country Differences In The Effect Of Political Connections On Stock Price Informativeness, Yuanto Kusnadi, Bin Srinidhi

Research Collection School Of Accountancy

Using a sample of firms from 28 countries, we investigate the cross-country differences in the effect of political connections on the information environment. We find that politically connected firms in the emerging markets exhibit lower stock price informativeness than similar unconnected firms but we do not find this result in the developed markets. This finding is robust to controlling for earnings quality, analyst coverage, share-turnover, and insider ownership. Examination of specific differences between countries reveals that the weakening of the information environment for connected firms is prevalent in countries that have high levels of corruption, no electoral democracy, and low …

قياس مستوى جودة الأرباح المحاسبية ومدى تأثرها بمحددات هيكل الملكية ((دراسة تطبيقية في عينة من المصارف التجارية العراقية الخاصة المدرجة في سوق العراق للأوراق المالية)), كرار سليم عبد الزهرة

Muthanna Journal of Administrative and Economics Sciences

يهدف البحث إلى قياس مستوى جودة الارباح باستخدام نموذج التدفقات والمستحقات ((Richardson ومن ثم بيان مدى تأثرها بمحددات هيكل الملكية بالتطبيق على ثمانية من المصارف العراقية التجارية الخاصة المدرجة في سوق العراق للأوراق المالية للفترة من 2004-2013. وقد تم استخدام البرنامج الإحصائي SSPS في قياس واختبار متغيرات البحث باستعمال الانحدار الخطي البسيط والمتعدد, واختبار T-Test وقد توصل البحث إلى ان هناك مستوى مقبول من الجودة في ارباح تلك المصارف,وبينت النتائج الاجمالية ان هناك اثر لمحددات هيكل الملكية على مستوى جودة الارباح.وانطلاقا من النتائج السابقة يوصي الباحث بضرورة اعتماد مؤشرا لقياس جودة الارباح في البيئة العراقية, فضلا عن تقنين محددات هيكل …

Aicpa Professional Standards As Of June 1, 2016, Volume 2: Statements Of Position — Auditing And Attestation, Statement Of Position — Accounting, Accounting And Review Services, Accounting And Review Services (Clarified), Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Aicpa Professional Standards As Of June 1, 2016, Volume 1: U.S. Auditing Standards-Aicpa (Clarified), Attestation Standards, U.S. Attestation Standards -- Aicpa (Clarified), American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.