Accounting Commons^™

تحليل اثر بعض المتغيرات الاقتصادية على معدلات التضخم في الاقتصاد العراقي للمدة 2003-2010, رزاق ذياب شعيبث الناشي

Muthanna Journal of Administrative and Economics Sciences

يعتبر التضخم النقدي من أهم الظواهر المعاصرة التي تعاني منها معظم الاقتصاديات العالمية، ولعل هذه الظاهرة أصبحت هاجس جميع الإقتصاديين الذين يحاولون الوصول إلى أدنى المستويات التي يمكن من خلالها القول إن الاقتصاد تعافى من التضخم، وترافق التضخم مجموعة من المشاكل الإجتماعية والسياسية لأثاره في إعادة توزيع الدخل والثروة وتسببه في عدم عدالة كبيرة في الوجهة الإجتماعية إذ يؤدي إلى زيادة الفجوة بين الطبقات الإجتماعية وكذلك إلى انحسار نشاط بعض الطبقات وخصوصا الطبقة الوسطى والى صعود بعض الطبقات كالمضاربين والسماسرة وبذلك تزداد الهوة بين أصحاب الدخول المرتفعة من جانب وأصحاب الدخول المنخفضة من جانب أخر. ويهدف البحث إلى تحليل اثر …

The Impact Of Quantitative Materiality, Perceived Responsibility And Machiavellianism On Tax Professionals’ Decision Making Regarding Fraud Detection And Reporting In The Prc, Qian Yu

Lingnan Theses

Research on fraud detection in accounting has long focused primarily on financial statement fraud and responsibilities of auditors and company management relating to such frauds. While tax fraud is also clearly significant, and tax professionals have responsibilities relating to fraud detection, little prior research has addressed this issue. The current research examines the impact of quantitative materiality, perceived responsibility (based on the triangle model of responsibility) and Machiavellianism on several aspects of tax professionals’ decision making regarding fraud detection and reporting.

I surveyed all tax professionals in the People’s Republic of China working for one of the Big 4 public …

Tax-Induced Earnings Management, Auditor Conservatism, And Tax Enforcement, Yongbo Li

Lingnan Theses

Prompted by the recent statutory corporate income tax-rate reduction in China, in this study I investigate whether the constraining effect that quality auditors have on tax-related discretionary current accruals (DCA) differs for two sub-groups of listed firms with tax incentives to manage earnings upward versus downward. I also explore whether the effectiveness of tax authority scrutiny (i.e. tax enforcement) on DCA differs for the same two groups.

I find that the firms’ two external monitors are sensitive to the direction of managerial incentives for earnings management. Specifically, higher-quality auditors are associated with smaller amounts of reported DCA and this association …

Human Capital And Savings In An Olg Economy With Migration Possibilities: A Theoretical Note, Lawrence B. Dacuycuy, Dickson A. Lim

DLSU Business & Economics Review

In a theoretical study by Stark, Helmenstein, and Prskawetz (1998), the presence of migration possibilities may increase human capital formation. This note verifies the robustness of the said result by introducing savings as a choice variable in an overlapping generations model with migration possibilities. Results indicate that human capital formation will still increase provided that certain technical conditions are met.

The China Renaissance: The Rise Of Xi Jinping And The 18th Communist Party Congress By The Writers, Artists And Editors Of The South China Morning Post, Edited By Jonathan Sharp, Tai Wei Lim

DLSU Business & Economics Review

No abstract provided.

Releasing Information In Xbrl: Does It Improve Information Asymmetry For Early U.S. Adopters?, Marshall A. Geiger, David S. North, Daniel D. Selby

Accounting Faculty Publications

Information released in XBRL is intended to improve the quality and accessibility of SEC filings, leading to less information asymmetry in the equity market. Research findings on the effects of XBRL on information asymmetry in the US., however, are mixed. Kim et al. (2012) reports that XBRL reduces information asymmetry while Blankespoor et al. (2012) reports that XBRL increases information asymmetry. In contrast to these prior studies, we report that the answer as to whether XBRL affects information asymmetry is matter of firm size. In this study we examine shifts in two measures of information asymmetry for early adopters of …

Can Using The Internal Audit Function As A Training Ground For Management Deter Internal Auditor Fraud Reporting?, Christopher K. Eller

Theses and Dissertations

This study examines the effects of using the internal audit function as a training ground for management and fraud magnitude on internal auditor fraud reporting decisions. Using a 2x2 between-participants experiment, the current study manipulates the use of the internal audit function as a management training ground (used as a training ground vs. not used as a training ground) and fraud magnitude (large fraud, defined as 30 percent of net income vs. small fraud, defined as one percent of net income). The results indicate that internal auditors may be less likely to report a fraud to their superior when the …

A Framework For Explaining Accounting Students’ Formal Communication Gap, Charles Harter, Robert Marley

Accountancy: Faculty Publications

This paper introduces a framework that explains how innovations in communication technology have affected students’ communication skills. Our framework suggests that new communication mediums have reduced students’ exposure to contexts requiring formal communication and increased students’ exposure to contexts utilizing informal communication. As a result, today’s accounting students have less formal communication experience, thus less developed formal communication skills than their predecessors. To mitigate this communication gap, we discuss adapting the accounting classroom to familiarize, hone, and instill formal communication skills.

Has The Fasb And Iasb's Shift Toward An Asset/Liability View Enhanced The Predictive Usefulness Of Roe?, Regina Cavalier Rosa

LSU Doctoral Dissertations

Over the past several decades, accounting standard setters have been gradually shifting financial reporting toward an asset/liability view, by rewriting the underlying conceptual framework and issuing accounting standards that reflect this view. The asset/liability view enhances comparability of a firm’s investment base to that of its peers, and thus enhances the comparability of a firm’s return of equity (ROE). This, in turn, increases the transparency with which firm-specific performance differs from its peers. Greater transparency would be expected to improve predictive usefulness, but would also place greater pressure on a firm to meet the performance of its peers. In the …

Narcissism In Public Accounting Firms, Michael D. Akers, Don E. Giacomino, Jill Weber

Accounting Faculty Research and Publications

Similar to other characteristics, narcissism is a personality trait that varies by individuals. While the management literature has examined narcissism, there is limited research of narcissism of professionals in public accounting firms. Using the Narcissistic Personality Inventory (NPI), we assess the level of narcissism in practitioners of public accounting firms by examining differences by gender, age, practice area and position. We also compare our results with a prior study that examined narcissism of accounting majors. Our findings show there are differences between accounting students and accounting professionals for certain traits and gender. We also find there are differences for professionals …

Interactive Data Visualization In Accounting Contexts: Impact On User Attitudes, Information Processing, And Decision Outcomes, Oluwakemi Ajayi

Electronic Theses and Dissertations

In 2009, The United States Securities and Exchange Commission (SEC) issued a mandate requiring public companies to provide financial information to the SEC and on their corporate Web sites in an interactive data format using the eXtensible Business Reporting Language (XBRL). This dissertation consists of three separate, but interrelated studies exploring issues related to interactive data visualization in financial reporting contexts. The first study employs theories in information systems (task-technology fit and the technology-performance chain model) and cognitive psychology (cognitive load) to examine the link between characteristics of interactive data visualization and task requirements in a financial analysis context, and …

The Contributors, Marites Tiongco

DLSU Business & Economics Review

No abstract provided.

Financial Reporting Opacity And Expected Crash Risk: Evidence From Implied Volatility Smirks, Jeong-Bon Kim, Liandong Zhang

Research Collection School Of Accountancy

The recent financial crisis has stimulated a renewed interest in understanding the determinants of stock price crash risk (i.e., left tail risk). Recent research shows that opaque financial reports enable managers to hide and accumulate bad news for extended periods. When the accumulated bad news reaches certain tipping point, it will be suddenly released to the market at once, resulting in an abrupt decline in stock price (i.e., a crash). This study extends this line of research by examining the impact of financial reporting opacity on perceived or expected crash risk. Prominent economists, such as Olivier Blanchard, argue that removing …

Beauty And Academic Career, Hai Lu, Yanju Liu, Kevin Veenstra

Research Collection School Of Accountancy

We examine the impact of beauty on the academic career success of tenure-track accounting professors at top business schools in America, and show that beauty plays a significant role. Specifically, after controlling for gender, ethnicity, publication history, work experience, and quality of alma mater, more attractive professors obtain better first school placements post-PhD and are granted tenure in a shorter period of time. Interestingly, there is no incremental benefit of attractiveness for the career progression from associate to full professor. These findings are consistent with our conjecture that when the signal of an individual’s potential is noisy, beauty becomes a …

Stock Liquidity And The Pricing Of Earnings: A Comparison Of China’S Floating And Non-Floating Shares, Jiwei Wang, Kevin Chen, Hongqi Yuan

Research Collection School Of Accountancy

The reform to convert non-floating shares to floating in China provides a setting in which shares are subject to different liquidity constraint. We show that the severity of this constraint is inversely related to the extent to which earnings information is reflected in the share prices. Specifically, before the reform, the transfer prices of non-floating shares reflect much less earnings information than the market prices of floating shares. After the reform, however, both types of transfer reflect more earnings information, although the weights are still less than that found in the market prices. Thus, China's unique setting shows that share …

Governing A Digital Business Ecosystem: Lessons From One.Motoring Portal, Gary Pan, See Liang Foo, Shongye Tan

Research Collection School Of Accountancy

While the IT innovation topic has gathered significant research interests, the existing discourse on IT innovation is centered on internal organizational processes such as IT capability development and organizational learning rather than IT innovation networks as the primary means for achieving superior enterprise performance. This is an important topic because a networked perspective of IT-enabled innovation is a critical dimension for the dynamics of collaborative innovation in today’s networked economy. In particular, the development and implementation of a digital business ecosystem (DBE); a specific type of business ecosystem defined as an IT-enabled business network of entities with differing interests bound …

Mandatory Financial Reporting Environment And Voluntary Disclosure: Evidence From Mandatory Ifrs Adoption, I-Hwa Yang, Balakrishnan K., Li X.

Research Collection School Of Accountancy

No abstract provided.

Does Corporate Governance Make Financial Reports Better, Or Just Better For Equity Investors?, Dan Segal, Benjamin Segal, Shai Levi

Research Collection School Of Accountancy

Financial reports should provide useful information to both shareholders and creditors, according to U.S. accounting principles. However, directors of corporations have fiduciary duties only toward equity holders, and those fiduciary duties normally do not extend to the interests of creditors. We examine whether this slant in corporate governance biases financial reports in favor of equity investors, and in particular leads to a downward bias in reported debt that can hurt creditors. We focus on firms’ decision to issue structured debt securities that are classified as equity in financial reports and can circumvent debt covenants. We find that when the local …

The Singapore Directorship Report 2014, Clarence Goh

Research Collection School Of Accountancy

Directors play an important role in the governance of firms. This reportprovides a comprehensive study of 3,670 directors on the boards of 717companies, business trusts and REITs listed on the Singapore Exchange(SGX) as at the end of 2013. This report specifically examines the structureof boards and their composition, director tenure, remuneration, meetingattendance, gender diversity and multiple directorships. It also documentscompliance with key aspects of the Singapore Code of CorporateGovernance 2012 (the Code) relating to some of these matters.

Redefining Internal Audit Performance: Impact On Corporate Governance, Razimah Binti Abdullah

Theses: Doctorates and Masters

One of the preventive measures to situations akin to world financial crises increasingly forwarded is effective internal audit function (IAF) (e.g., Imhoff, 2003; Mohamad & Muhamad Sori, 2011). Internal audit, a component of corporate governance, continues to evolve due to changes in business strategies and requirements placed on it by legislators. The roles of internal auditors and audit committees (ACs), the key personnel in IAFs, are changing to a more value-added approach as business strategies move towards corporate sustainability and organisational excellence. Suggestions forwarded to improve the performance or determining the quality of IAF include effective involvement of ACs in …