Accounting Commons^™

Auditing Standards Board (Asb), July 21-23, 2015, Meeting Agenda, Denver, Colorado, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb) Meeting Highlights July 21-23, 2015 Englewood, Co, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Two Essays On The Mitigating Factors Of Corporate Tax Noncompliance, Kim Wan, Rebecca Luo

Lingnan Theses

Corporate tax noncompliance is a serious problem in many developed and developing countries. My PhD thesis is composed of two essays to investigate various factors that mitigate corporate tax noncompliance by listed Chinese firms.

The first essay examines whether a firm’s corporate tax noncompliance can be constrained by auditor quality. Past studies have shown that high-quality auditors are effective in reducing earnings management, which mainly involves overstatements of earnings. In this essay, I find that high-quality auditors are associated with better overall tax compliance by their client firms. In particular, high-quality auditors are effective in constraining book-tax-conforming noncompliance, which mainly …

An Empirical Examination Of Gender, Political Affiliation, And Family Composition Issues Affecting Reasonable Compensation In Closely Held Corporations, Dowis W. Brian

Doctoral Dissertations

This study examines the effect of gender, political affiliation, and family composition issues on reasonable compensation in closely held corporations. It is broken down into two parts: an archival and behavioral (survey) portion. The archival part analyzes decisions made in the U.S. Tax Court spanning 1983-2014 through the use of simple regression, multiple regression/ordinary least squares, and logistic regression. Four variables were found to be significant: judge gender, tenure, number of tax years decided, and taxpayer gender. The behavioral portion investigates the current perceptions of tax practitioners through surveying Certified Public Accountants (CPAs). Analysis of variance is used in this …

Do Analysts Understand Momentum? Evidence From Target Prices, Benjamin Carl Anderson

Graduate Theses and Dissertations

Target prices are analysts’ forecasts of a firm’s stock price. Although target prices can be used to help market participants make investment decisions, much is still unknown about how analysts make these forecasts. Because prior literature documents momentum in stock returns, in this paper, I examine whether target prices reflect the information in returns over the six months prior to the target price announcement date. I find that target prices systematically underestimate the persistence of these six month returns. I further find that the forecasted return in target price revisions is more pessimistic following periods of very good stock performance …

Opaque Financial Reporting Due To Unemployment Concerns, Jeffrey Ng, Tharindra Ranasinghe, Guifeng Shi, Holly I. Yang

Research Collection School Of Accountancy

This paper examines the link between rank-and-file employees’ unemployment concerns and financial reporting opacity. Following Agrawal and Matsa (JFE, 2013), we use exogenous variations in state unemployment insurance benefits to capture changes to unemployment concerns. We find that when unemployment concerns are lower, there is less opaque financial reporting. This relation is stronger when workers face higher unemployment risk, labor union participation is high, and executives have higher equity incentives. Using Tobin’s Q to capture firm value, we also find that the economic rationale to engage in opaque financial reporting reduces when unemployment benefits are high. Our findings suggest that …

The Determinants And Consequences Of Disclosure Committee Adoption, Lyle Roy Schmardebeck

Graduate Theses and Dissertations

After the passage of the Sarbanes-Oxley Act of 2002, the Securities and Exchange Commission recommended that companies voluntarily adopt disclosure committees to aid in preparing company disclosures. In this paper, I investigate the determinants and consequences of disclosure committee adoption. I find that companies with material weaknesses in internal controls over financial reporting and less readable 10-K filings are more likely to adopt disclosure committees. In consequences analyses, using a propensity score matched control sample and a difference-in-differences research design, I find that 10-K filings are longer and less readable after disclosure committee adoption. However, consistent with institutional theory, I …

Data And Analytics In Corporate Real Estate: Do You Have The Right Talent?, Clarence Goh

Research Collection School Of Accountancy

Is the lack of suitable data and analytics talent in your corporate real estate (CRE) team preventing you from contributing to the wider business strategy?

Fair Value Hierarchy Measures: Post-Implementation Evidence On Ifrs 7, Pearl Tan

Research Collection School Of Accountancy

Using a balance sheet valuation model, this study examines if information on the fair value hierarchy of on-balance sheet financial assets and financial liabilities are incorporated in the market’s valuation of companies’ equities in Singapore. The results of the study show significant associations between as-reported Level 1 and Level 2 fair value measures of financial assets and market values. However, the results are not significant for Level 3 fair value measures of financial assets and each of the three levels of fair value measures of financial liabilities. The results also show that returns are more positively associated with as-reported gains …

Property And Liability Insurance Entities, July 1, 2015; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, July 1, 2015; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Reporting On Controls At A Service Organization: Relevant To Security, Availability, Processing Integrity, Condentiality, Or Privacy (Soc2®), July 1, 2015, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Customer's Short Positions And Supplier's Investment Decisions, Xia Chen, Guojin Gong, Shuqing Luo

Research Collection School Of Accountancy

Short interest contains valuable information about a firm’s business fundamentals. We investigate whether such information affects business partners’ real investment decisions in the supply-chain setting. We predict and find that a supplier’s future investments (including inventory, R&D, and tangible asset investments) decrease with its customer’s current short interest. This negative relation is stronger when the supplier faces greater difficulty in assessing its customer’s business fundamentals and when short interest is more likely to indicate longlasting deterioration in the customer’s fundamentals. Additional analysis does not support the alternative explanation that the supplier adjusts investments in response to unfavorable information obtained via …

Persepsi Mahasiswa Tentang Ketidak-Jujuranakademik: Studi Kasus Mahasiswa Program Vokasi Universitas Indonesia, Heri Yuliyanto

Jurnal Vokasi Indonesia

Often we see students gathered tasks given by the lecturers and they are copying answers between students and others. They perform this action with no load, even though the task is an individual task. Do they know that what they are doing is an action that is contrary to the basic values of academic integrity. Or perhaps they are not aware that they are not a violation, since they merely imitate or follow the habits of seniors or friends the same age. Then comes the question "How do they (students) do dishonesty (cheating)?" And "Why are or what background they …

Perbandingan Pengenaan Pbb Sektor Perdesaan &Perkotaan Di Provinsi Dki Jakarta , Bekasi, & Depok Berdasarkan Sppt Pbb Tahun 2014 & 2015, Fitria Arianty, Thesa Adi Purwanto

Jurnal Vokasi Indonesia

Tax on Land and Building, Rural and Urban Sector based on the regional regulation may vary from one region to another. This is because the imposition authority of tax on land and building, rural and urban sectors were handed over to local governments. This study aimed to compare the land and building, Rural and Urban Sector tax policies in DKI Jakarta, Bekasi, Depok, based on SPPT 2014 and 2015. In analyzing the problems of the imposition tax on land and building, rural and urban sectors in DKI Jakarta, Bekasi, Depok, information obtained from interviews with tax authorities and field observations. …

Pengaruh Tingkat Literasi Keuangan Pemilik Usahaterhadap Pengelolaan Keuangan. Studi Kasus: Umkm Depok, Birawani Dwi Anggraeni

Jurnal Vokasi Indonesia

Financial literacy affects a person's way of thinking on the financial condition and influence strategic decisions in terms of finances and better management for business owners. This study uses secondary data as study materials which will be given to the micro level that businesses with a turnover of up to 300M per year in which the segment in general do not have good financial records to then be used as financial statements. In a study using 12 samples of SMEs in the area of Depok randomly selected. This study uses processed using descriptive statistics as well as the weighting at …

Pemberdayaan Masyarakat Melalui Pendidikanperencanaan Dan Pengelolaan Keuangan Dan Investasibagi Umkm Dalam Rangka Pengembangan Usaha Danpeningkatan Kualitas Hidup Keluarga, Dede Suryanto, Fibria Indriati Dwi Liestiawati, Ixora Lundia Suwaryono, Pantius Drahen Soeling

Jurnal Vokasi Indonesia

Community Engamenet Program gives the skill of planning and financing education for Small Medium Entreprises (SME), how they make business plan begin budgeting, raising the fund, create financial statement, buseiness development and investing to enhance their wealth of family. This program delivered to 30 SME of Assosiation of Depok Creative Industries (AIKD). Some activities delivered are training and business assistance. The aims of program point out some changes before and after program impelementation. The SME have positive behavior in financing. The success indicators are the SME have financial statement of entrepreises and their family. In otherwise they they can make …

Pemaknaan Perjuangan Perempuan Di Social Media(Studi Kasus Artikel “Ibu, 10 Tahun Penjara, 10 Milyarrupiah” Di Dalam Blog Www.Alandakariza.Com), Pijar Suciati

Jurnal Vokasi Indonesia

This study, in general aimed to describe and know the meaning of the message women struggle by users of social media (Facebook and Twitter) to the blog article of Alanda Kariza. This study uses a critical paradigm of constructionism. The type is descriptive research using case study strategy. Data collection techniques used is by interview (interview), with the selection of informants using purposive judgmental convenience. The conclusion that can be drawn from this research is, in the end a meaning that appears in the mind of the reader to a blog written in social media is influenced by many things, …

Kreativitas Udjo Ngalagena : Studi Keberhasilan Pengembangan Kreativitas Di Saung Angklung Udjo (Sau), Budiman Mahmud M

Jurnal Vokasi Indonesia

This article is the result of qualitative research which focused on creativity, especially creativity Udjo Ngalagena in terms of personal, press, processes and products. The results showed that the various potentials and support from the family, community and school (education) makes Udjo being personally creative. Personal creative and press factor gives strength to Udjo Ngalagena to continue and develop their creativity amid the challenges and conditions of the times. Udjo Ngalagena succeeded in making angklung tradition into creative products in educational activities, production and performances regularly and formally at Saung Angklung Udjo (SAU) with reference to the traditional values of …

Analisis Kualitas Layanan Atm Dan Kepuasanpengguna Terhadap Loyalitas Pelanggan Denganpendekatan Structural Equation Modelling

Jurnal Vokasi Indonesia

This research has been prepared for the purpose of reviewing the impact of the quality of services provided by ATM on one of the largest private bank in Indonesia on customer loyalty. In this case the quality of the service will be tested at one of the ATM Bank the largest private bank in Indonesia which consists of quality information and quality on customer loyalty ATM system on one of the largest private bank in Indonesia which is mediated by customer satisfaction. T-count value obtained from Confirmatory Factor Analysis (CFA) for all variables showed that all the questions are included …