A Research Framework For Measuring Multiple Bottom Lines,
2014
St. John Fisher University
A Research Framework For Measuring Multiple Bottom Lines, Mary Kay Copeland
Business Faculty/Staff Publications
This paper presents a proposed framework for measuring multiple bottom lines (MBLs). MBL is a term that describes a company’s desire to not only measure its financial bottom line, but additionally create measures for important, non-financial initiatives and outcomes. The MBL concept evolved as corporate citizenship advocates argued that simply measuring a entity’s bottom line to determine whether the company was successful was not sufficient. Corporate Social Responsibility advocates argued that to truly measure a company’s achievements, the full impact of their efforts on society and the environment also needed to be computed. It was argued that each area of …
Accounting Hall Of Fame: Abraham J. Briloff, Remarks, Citation & Response, Atlanta, Georgia, August 4, 2014,
2014
University of Mississippi
Accounting Hall Of Fame: Abraham J. Briloff, Remarks, Citation & Response, Atlanta, Georgia, August 4, 2014, American Accounting Association
Accounting Hall of Fame Brochures
No abstract provided.
Accounting Hall Of Fame: William R. Kinney, Jr., Remarks, Citation & Response, Atlanta, Georgia, August 4, 2014,
2014
University of Mississippi
Accounting Hall Of Fame: William R. Kinney, Jr., Remarks, Citation & Response, Atlanta, Georgia, August 4, 2014, American Accounting Association
Accounting Hall of Fame Brochures
No abstract provided.
Smu In Partnership With Tax Academy Of Singapore Launches New Centre For Excellence In Taxation,
2014
Singapore Management University
Smu In Partnership With Tax Academy Of Singapore Launches New Centre For Excellence In Taxation, Singapore Management University
SMU Press Releases and News
In collaboration with the Tax Academy of Singapore, and with the support of the Inland Revenue Authority of Singapore, the Singapore Management University has launched the SMU-TA Centre for Excellence in Taxation (SMU-TA CET) today. The SMU-TA CET represents a major new initiative in research addressing international and regional tax issues and taxation policies. It is the first research centre of its kind in Singapore. The aim of the Centre is to produce highly robust research in international and regional tax issues for policy-development and engagement of the international tax community.
The New Lyrics Of The Old Folks: The Role Of Family Ownership In Corporate Innovation,
2014
University of Hong Kong
The New Lyrics Of The Old Folks: The Role Of Family Ownership In Corporate Innovation, Po-Hsuan Hsu, Sterling Huang, Massimo Massa, Hong Zhang
Research Collection School Of Accountancy
According to conventional wisdom, family ownership, which signals a lack of social capital and trust in an economy, may impede innovation. This argument, however, fails to recognize that modern family firms can benefit from capitalist institutions that promote innovation. Using a comprehensive sample of U.S. family-owned public firms and patents for the period from 2000 to 2010, we show that family ownership promotes innovation and that this positive effect can be attributed to reduced financial constraints, a greater commitment to long-term value, and improved corporate governance. Causality is confirmed by an instrumental variable analysis using the state-level divorce rate and …
The Effect Of Ceo It Expertise On The Information Environment: Evidence From Management Earnings Forecasts,
2014
University of Arkansas, Fayetteville
The Effect Of Ceo It Expertise On The Information Environment: Evidence From Management Earnings Forecasts, Jacob Zachary Haislip
Graduate Theses and Dissertations
Firms depend on information technology to provide high quality internal information, but prior research suggests that IT is underutilized (Venkatesh and Bala 2008). Therefore, using a sample of firms with equivalent levels of technology in their information systems, I investigate whether firms that employ CEOs with IT expertise make forecasts that are more accurate. I argue that CEOs with IT expertise are more likely to encourage the utilization of IT in making earnings forecasts, thus increasing the accuracy of the forecasts. This argument is supported by prior research that suggests that people are more likely to utilize technology if they …
Identifying The Effects Of Narcissistic Leadership On Employee Job Satisfaction: A Study Within The Accounting Profession,
2014
Clemson University
Identifying The Effects Of Narcissistic Leadership On Employee Job Satisfaction: A Study Within The Accounting Profession, Susan Shurden
All Dissertations
Narcissism is a personality disorder now identified in professionals in both education and business. The disorder is diagnosed when an individual possesses five of nine characteristics listed in the American Psychiatric Association's Diagnostic and Statistical Manual of Mental Disorders/ (fourth edition, text revision version). Narcissism is prevalent in most successful leaders and is both destructive and constructive. The focus of this Dissertation is on the destructive characteristics and how narcissistic leadership affects job satisfaction among employees within the accounting profession.
Life And Health Insurance Entities, August 1, 2014; Audit And Accounting Guide,
2014
University of Mississippi
Life And Health Insurance Entities, August 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audit Adjustments Matter: Upholding Financial Reporting Quality,
2014
Singapore Management University
Audit Adjustments Matter: Upholding Financial Reporting Quality, Themin Suwardy, Jean Lin Seow, Chu Yeong Lim
Research Collection School Of Accountancy
This study investigates the characteristics, nature and extent of proposed audit adjustments to the financial statements of companies listed in Singapore. Data were gathered from the 2013 audits of 257 listed companies in Singapore, with aggregate market capitalisation of $288.3 billion.
Economic Consequences Of Apb 14-1: Convertible Debt Accounting,
2014
Singapore Management University
Economic Consequences Of Apb 14-1: Convertible Debt Accounting, Na Li
Research Collection School Of Accountancy
Using a set of hand-collected data, I study the economic consequences of APB 14-1, adopted in 2008, which requires that issuers of cash-settled convertible debt divide the total proceeds from the issuances into liability and equity components (“bifurcation”). First, I find that issuers are more likely to reduce the outstanding amount of cash-settled convertible debt when the increase (decrease) in interest expense (leverage ratio) resulting from the bifurcation process is higher (lower). The probability of early repurchase is higher when mandatory accounting changes are included in the calculation of debt covenant compliance. This finding is consistent with the debt contracting …
A Profile Of Top Performers On The Uniform Cpa Exam,
2014
Marquette University
A Profile Of Top Performers On The Uniform Cpa Exam, Michael D. Akers, Don E. Giacomino, Kelly Courtney, Olivia Johnson
Accounting Faculty Research and Publications
The Elijah Watt Sells Award, one of the most prestigious professional awards in the US, honors top performers on the Uniform CPA Examination. This article provides statistics by state and by gender of past award winners, from the first CPA exam in 1923 through the most recent available exam results for 2012. In addition, it presents a profile of the top performers based on the results of a survey administered by the authors to recent Sells Award winners. Specifically, the survey examined the recipient's educational level, the amount and type of preparation, and the impact of the award on the …
The Effective Use Of The Audit Risk Model At The Account Level,
2014
University of Arkansas, Fayetteville
The Effective Use Of The Audit Risk Model At The Account Level, Timothy Andrew Seidel
Graduate Theses and Dissertations
I examine whether auditors effectively respond to an assessment of high control risk at the account level. The audit risk model assumes that auditors alter their audit procedures to compensate for a greater risk of material misstatement to maintain a low risk of audit failure (i.e., low audit risk). I use internal control weakness disclosures in interim and annual filings to identify assessments of high control risk within specific accounts, and restatements of these specific accounts to identify account–level audit failures. I find an increased incidence of account–level misstatements when control risk within that particular account is high, suggesting that, …
An Assessment Of Dual Audit Effect And Contagious Effect On The Audit Quality Of Non-Big N Cpa Firms For Chinese Companies In Different Markets,
2014
Lingnan University
An Assessment Of Dual Audit Effect And Contagious Effect On The Audit Quality Of Non-Big N Cpa Firms For Chinese Companies In Different Markets, Meixin Wang
Lingnan Theses
External auditor is an independent agent to provide assurance about the validity of financial statements prepared by management to enhance the reliability of information in financial reports. As such, audit quality has long been a concern for all stakeholders and is a topic of on-going research interest. In China, the dual audit requirement for AB share companies and AH share companies started in 2001 was abolished in 2007 and 2010 respectively. This study attempts to examine whether there are dual audit effect and contagious effect on the audit quality of non-Big N audit firms for A share companies in different …
Auditing Standards Board (Asb) Meeting, July 22- 24, 2014, Montreal, Quebec; Highlights (Asb) Meeting, July 22- 24, 2014,
2014
University of Mississippi
Auditing Standards Board (Asb) Meeting, July 22- 24, 2014, Montreal, Quebec; Highlights (Asb) Meeting, July 22- 24, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb), July 22-24, 2014, Meeting Agenda, Montreal, Quebec,
2014
University of Mississippi
Auditing Standards Board (Asb), July 22-24, 2014, Meeting Agenda, Montreal, Quebec, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Do Firms’ Earnings Reported Under Ifrs 3r Reveal More About Future Earnings And Cash Flows? Evidence From The European Union,
2014
Lingnan University
Do Firms’ Earnings Reported Under Ifrs 3r Reveal More About Future Earnings And Cash Flows? Evidence From The European Union, Lin Yuan Wang
Lingnan Theses
Motivated by recent studies documenting inconsistent results regarding the benefits of adopting International Financial Reporting Standards (IFRS), the objective of this thesis is to examine the information value of firms’ earning reported focusing on IFRS 3 (Business Combination). IFRS 3 aims at providing systematic guidelines for acquirers of a business combination transaction to properly report identifiable assets and liabilities, to fairly measure goodwill and to disclose relevant information for investors’ evaluation. IFRS 3 was revised and became effective in July 2009. Opponents of the revised IFRS 3 (IFRS 3R) criticized the guidelines to have broadened the disconnection between current earnings …
Amendment To Statement On Auditing Standards No. 122 Section 920, Letters For Underwriters And Certain Other Requesting Parties, As Amended; Statement On Auditing Standards No. 129,
2014
University of Mississippi
Amendment To Statement On Auditing Standards No. 122 Section 920, Letters For Underwriters And Certain Other Requesting Parties, As Amended; Statement On Auditing Standards No. 129, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
User Experiences: Shared Services In Government Financial Management,
2014
Liberty University
User Experiences: Shared Services In Government Financial Management, Nauri D. Ahmed
Faculty Publications and Presentations
No abstract provided.
Editor's Note,
2014
De La Salle University, Manila, Philippines
Drug Violence In Mexico And Its Impact On The Fiscal Realities Of Border Cities In Texas: Evidence From Rio Grande Valley Counties,
2014
The University of Texas Rio Grande Valley
Drug Violence In Mexico And Its Impact On The Fiscal Realities Of Border Cities In Texas: Evidence From Rio Grande Valley Counties, Akinloye Akindayomi, Sergio Garcia
School of Accountancy Faculty Publications
This study examines the potential spillover effects of the Mexican drug war and its associated violence on the fiscal realities of the U.S. border counties. Specifically, we study descriptively the data from the Rio Grande Valley (RGV) counties of the state of Texas, placing it within the broader context of all Texas counties, and find initial evidence of possible ‘silver lining’ spilling over from Mexican drug violence to the U.S. border counties’ fiscal positions. Housing activities increase and property tax reliance decreases in RGV counties relative to other Texas counties (both border and non-border). We anticipate that the findings and …
