Fraud And Its Relation To The Hospitality Industry,
2015
University of Mississippi. Sally McDonnell Barksdale Honors College
Fraud And Its Relation To The Hospitality Industry, Nicole Ross
Honors Theses
The purpose of this study is to analyze and explore the numerous components of fraud, including its relation and presence in the hospitality industry. Additionally, the study contains findings and analyses derived from participation in a professional development series conducted in a classroom setting and two accounting case studies hosted by PricewaterhouseCoopers and KMPG in Fall 2013. I will dissect fraud down to its various elements and compile a work plan and proposal originating from the findings from the study. The study examines the causes of fraud, people who commit fraud, fraud legislation, and fraud trends. Through primary and secondary …
Aicpa Audit Committee Toolkit : Not-For-Profit Entities,
2015
University of Mississippi
Aicpa Audit Committee Toolkit : Not-For-Profit Entities, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center, Cna Financial Corporation
Guides, Handbooks and Manuals
No abstract provided.
Take Your Marketing Online!,
2015
University of Mississippi
Take Your Marketing Online!, Kelly Lucas, Sarah Warlick
Guides, Handbooks and Manuals
No abstract provided.
Cgma Exam Case Study Guide,
2015
University of Mississippi
Cgma Exam Case Study Guide, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Adviser's Guide To Health Care, Volume 2: Consulting Services,
2015
University of Mississippi
Adviser's Guide To Health Care, Volume 2: Consulting Services, Robert James Cimasi, Todd A. Zigrang
Guides, Handbooks and Manuals
No abstract provided.
Tax Research Techniques,
2015
University of Mississippi
Tax Research Techniques, Robert L. Gardner, Dave N. Stewart, Ronald G. Worsham
Guides, Handbooks and Manuals
No abstract provided.
Essentials Of Forensic Accounting,
2015
University of Mississippi
Essentials Of Forensic Accounting, Michael A. Crain, William S. Hopwood, Carl Pacini, George R. Young
Guides, Handbooks and Manuals
No abstract provided.
March Market Madness: The Impact Of Value-Irrelevant Events On The Market Pricing Of Earnings News*,
2015
Brigham Young University - Provo
March Market Madness: The Impact Of Value-Irrelevant Events On The Market Pricing Of Earnings News*, Michael S. Drake, Kurt H. Gee, Jacob Thornock
Faculty Publications
Each year, the NCAA basketball tournament (March Madness) is a daytime distraction for millions of people, providing a largely exogenous shock to investor attention. We investigate whether March Madness influences the market response to earnings by diverting investor attention away from earnings news. We find that the price reaction to earnings news released during March Madness is muted. This result generally holds across several samples and additional analyses. We also find that the result is more muted for low institutional ownership firms, consistent with the effect being driven by less-sophisticated investors. Furthermore, we find that it takes the market 30 …
When Does Pre-Ipo Financial Reporting Trigger Post-Ipo Legal Consequences?,
2015
New York University
When Does Pre-Ipo Financial Reporting Trigger Post-Ipo Legal Consequences?, Mary Brooke Billings, Melissa F. Lewis-Western
Faculty Publications
Prior research suggests that the fear of litigation precludes most managers from manipulating earnings in the initial public offering (“IPO”) setting. Yet, managers’ restraint is perhaps unwarranted: research has not yet linked instances of aggressive pre-IPO reporting to increased litigation risk. This paper investigates when aggressive IPO reporting triggers legal consequences. Examining 2,037 IPOs, we find that even when ex post evidence indicates the presence of earnings inflation, litigation is more likely to occur when investors have relied on the suspect earnings during the pricing process. Why might investors rely on some firms’ abnormal accruals when valuing the IPO and …
Historical Cost Measurement And The Use Of Dupont Analysis By Market Participants,
2015
University of Washington
Historical Cost Measurement And The Use Of Dupont Analysis By Market Participants, Asher Curtis, Melissa F. Lewis-Western, Sara Toynbee
Faculty Publications
We investigate whether historical cost measurement of assets lowers the usefulness of DuPont analysis for investors. Because firms report assets at modified historical cost under US GAAP, accounting ratios can be biased upward when assets have appreciated. Thus, variation in asset turnover, which is the DuPont ratio most affected by asset measurement, can be due to both economic forces and measurement effects. We assess the extent of measurement effects using the average age of a firm’s assets and find that asset turnover ratios are higher and more persistent for firms with older assets. Forecast errors of asset turnover are associated …
Disclosure Transparency About Activity In Valuation Allowance And Reserve Accounts And Accruals-Based Earnings Management,
2015
University of Arkansas
Disclosure Transparency About Activity In Valuation Allowance And Reserve Accounts And Accruals-Based Earnings Management, Cory A. Cassell, Linda A. Myers, Timothy Seidel
Faculty Publications
We examine the relation between the transparency of disclosures about activity in valuation allowance and reserve accounts and accruals-based earnings management. We classify disclosures as being transparent if they provide detailed information about activity in the allowance and reserve accounts during the fiscal period. We find strong evidence that the extent of accruals-based earnings management is lower among companies with transparent disclosures than among companies without transparent disclosures. We also investigate whether the extent of accruals-based earnings management is lower for companies that provide transparent disclosures in one comprehensive schedule (i.e., the Schedule II) relative to those that provide transparent …
Market (In)Attention And The Strategic Scheduling And Timing Of Earnings Announcements,
2015
Stanford University
Market (In)Attention And The Strategic Scheduling And Timing Of Earnings Announcements, Ed Dehaan, Terry Shevlin, Jacob Thornock
Faculty Publications
We investigate whether managers “hide” bad news by announcing earnings during periods of low attention, or by providing less forewarning of an upcoming earnings announcement. Our findings are consistent with managers reporting bad news after market hours, on busy days, and with less advance notice, and with earnings receiving less attention in these settings. Paradoxically, our findings indicate that managers also report bad news on Fridays, but we do not find lower attention on Fridays. Further, we find negative returns when the market is notified of an upcoming Friday earnings announcement, which is consistent with investors inferring forthcoming bad news.
The Effects Of Out-Of-Regime Guidance On Auditor Judgments About Appropriate Application Of Accounting Standards,
2015
University of Iowa
The Effects Of Out-Of-Regime Guidance On Auditor Judgments About Appropriate Application Of Accounting Standards, H. Scott Asay, Tim Brown, Mark W. Nelson, T. Jeffrey Wilks
Faculty Publications
Accountants making judgments with respect to a particular set of standards are increasingly aware of standards from other reporting regimes that offer additional or conflicting guidance. In fact, IFRS encourages reliance on out-of-regime standards when IFRS lacks guidance. This paper reports the results of two experiments which provide evidence that auditors in such circumstances are vulnerable to contrast effects, whereby reporting judgments under IFRS are systematically influenced away from the accounting treatment supported by standards from another regime (U.S. GAAP). Contrast effects are observed (1) when out-of-regime standards are considered before making a reporting judgment under IFRS and (2) when …
An Examination Of How Entry-Level Staff Auditors Respond To Tone At The Top Vis-À-Vis Tone At The Bottom,
2015
Brigham Young University - Provo
An Examination Of How Entry-Level Staff Auditors Respond To Tone At The Top Vis-À-Vis Tone At The Bottom, Jeffrey Pickerd, Scott L. Summers, David A. Wood
Faculty Publications
Prior academic and practitioner literature argues that the ethical tone at the top of an organization is a key factor in establishing an effective internal control environment. Drawing on self-concept maintenance theory and in-group bias theory, we predict that entry-level staff auditors will disregard a company’s ethical standards unless they observe a strong ethical tone from both their partner (tone at the top) and their supervising senior (tone at the bottom). Also, we predict that staff auditors will be more influenced by the tone of their supervising senior than the partner when these two individuals provide conflicting tones. In a …
Citation-Based Accounting Education Publication Rankings,
2015
Brigham Young University - Provo
Citation-Based Accounting Education Publication Rankings, Mark Metcalf, Kevin Stocks, Scott L. Summers, David A. Wood
Faculty Publications
We extend prior accounting education research by ranking accounting education publications based on citation counts. We collect publications in two accounting education specialty journals, Issues in Accounting Education and Journal of Accounting Education, and 11 other high-quality journals included in the Summers and Wood (2015a) database. We aggregate rankings by institution and by individuals for both traditional publications (including “instructional resource” papers that are not case-based) and cased-based publications. We also provide citation-based benchmarking data for accounting education scholarship. We present our results in time windows of the most recent 6 years (i.e., 2008–2013, inclusive), 12 years (i.e., 2002–2013, inclusive), …
Them’S Fightin’ Words: The Effects Of Violent Rhetoric On Ethical Decision Making In Business,
2015
Brigham Young University - Provo
Them’S Fightin’ Words: The Effects Of Violent Rhetoric On Ethical Decision Making In Business, Joshua R. Gubler, Nathan P. Kalmoe, David A. Wood
Faculty Publications
Business managers regularly employ metaphorical violent rhetoric as a means of motivating their employees to action. While it might be effective to this end, research on violent media suggests that violent rhetoric might have other, less desirable consequences. This study examines how the use of metaphorical violent rhetoric by business managers impacts the ethical decision making of employees. We develop and test a model that explains how the use of violent rhetoric impacts employees’ willingness to break ethical standards, depending on the source of the rhetoric. The results of two experiments suggest that the use of violent rhetoric by a …
Organizational Strategies: Retaining And Developing Women Leaders,
2015
University of Mississippi
Organizational Strategies: Retaining And Developing Women Leaders, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
Strategic Planning In Real Estate Investment Trust,
2015
University of Mississippi. Sally McDonnell Barksdale Honors College
Strategic Planning In Real Estate Investment Trust, Xinyi Long
Honors Theses
This paper investigates various strategic planning models and then applies the models to the strategic planning process for a Real Estate Investment Trust (REIT). Several strategic models covered in this paper include Basic Strategic Planning Model, Issue-Based Strategic Planning Model, Kepner-Tregoe Matrix Model, and the Impact Analysis Model. Next, I discuss the roles of different functional areas within a REIT with respect to strategic planning. After fully analyzing these strategic models and the roles of various functional areas, I choose a REIT (AmREIT, Inc.) and perform a SWOT analysis to identify four issues facing this REIT. These four issues are …
واقع التعليم المحاسبي في العراق ومدى انسجامه مع معايير التعليم المحاسبي الدولية ( دراسة تطبيقية لعينة من الجامعات العراقية),
2015
جامعة القادسية ، كلية الادارة والاقتصاد
واقع التعليم المحاسبي في العراق ومدى انسجامه مع معايير التعليم المحاسبي الدولية ( دراسة تطبيقية لعينة من الجامعات العراقية), ناظم شعلان جبار
Muthanna Journal of Administrative and Economics Sciences
لقد أكدت الوقائع التاريخية حقيقة أن المجتمع الذي يقوم على نظام تربوي وعلمي منفتح ومتجدد سيحتل موقعا كبيرا في عملية البناء والتطور, وللجامعات دورا مهما في المجتمع من خلال تنفيذها لهذا الدور الذي تطلع به والنظر بجدية لما يمليه عليها اسهامها في تطور المجتمع. ولاشك أن مسؤولية إعداد محاسبين مؤهلين بالمهارات المهنية المطلوبة تقع على عاتق عدد من الجهات، ومن أبرز هذه الجهات مؤسسات التعليم العالي وذلك من خلال صياغة وتبني ومواكبة سياسات وأساليب تعليمية حديثة تركز على إكساب الطالب الجامعي القدرات والمهارات المهنية اللازمة وتنمي لديه التفكير التحليلي والابتكاري ,أن الأسلوب التقليدي المتبع حاليا لا يؤهل الطالب الجامعي بالقدر …
اثر ادراك قواعد الضريبة الاساسية على اجراءات التحاسب الضريبي (دراسة استطلاعية),
2015
جامعة المثنى/كلية الادارة والاقتصاد المعهد التقني / الدوانية
اثر ادراك قواعد الضريبة الاساسية على اجراءات التحاسب الضريبي (دراسة استطلاعية), صباح حسن مجبل, خضير مجيد علاوي
Muthanna Journal of Administrative and Economics Sciences
يهدف البحث الى بيان اهمية القواعد الاساسية للضريبة واثر ادراكها من قبل السلطة الضريبية في زيادة فاعلية الادارة الضريبية في عملية التحاسب الضريبي من خلال فرضية مفادها ان ضعف اجراءات التحاسب الضريبي ناتج عن انخفاض ادراك الادارة الضريبية للقواعد الاساسية للضريبة وتضمن البحث على جانب نظري وعملي وتم اعداد استبانه اعدت لهذا الغرض وبعد التحليل الاحصائي توصل الباحثان الى مجموعة من الاستنتاجات والتوصيات.
