Accounting Commons^™

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 …

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 …

Valuation And Financial Statement Analysis For Activision-Blizzard, Inc., Stephen Wittmann

Honors Theses

Activision-Blizzard (ATVI), a market-leading publisher and developer in the videogame industry, represents a fascinating case study of a player in a relatively new industry as it struggles to find a permanent place among entrenched entertainment staples such as music, television, and movies. The company in its present form is the product of a 2008 merger between Activision Inc. and Vivendi Games, thus creating a massive publisher with rights to several of the industry's most popular franchises, including World of Warcraft, StarCraft, and Call of Duty. This industry domination has not gone unnoticed, and as of March 2013, ATVI's share price …

Fraudsters, Churches, Economy, And The Expectations Gap: Applying Trends Of Occupational Fraud To An Assurance Engagement Team Plan And Fraud-Prevention Client Proposal, Jenny Trout

Honors Theses

The purpose of this thesis is to present an overview of fraud, including concepts, trends, and controls to in turn, develop an effective assurance work plan as well as a fraud-prevention proposal to a potential client. When KPMG collected data from 348 of their company fraud investigations in 2011, an average of 87 percent were male (3). Around thirty-two percent of fraudsters usually worked in a finance role which gave them access to assets and financial statements. According to Donald Cressy's research, it takes all three elements to be considered fraud: a triangle of motivation, opportunity, and rationalization. However, in …

The Effects Of Population Disbursement, Percentage Of Medicare Beneficiaries, And Per Capita Income On Medicare Fee Schedule Prices, Ann Marie Mercier

Honors Theses

The thesis is an overview of the existing pay disparity in the fee-for-service billing amounts for professional medical services provided by physicians to Medicare patients in the United States. Will improvements in the per capita income, percentage of Medicare participants, or change in the population disbursement result in higher Medicare fee-for-service billing amounts for healthcare providers? Mississippi has one of the fewest primary care physicians per capita rates than any other state. One reason may be the Medicare fee-for-service prices paid to physicians. This paper will show Mississippi Medicare fee-for-service fee schedule prices for a sample of HCPCS codes compared …

Too Much Of A Good Thing? The Effect Of Internal Control Monitoring System Alerts On User Perceptions Of Task-Technology Fit, Julia Kokina

Open Access Theses & Dissertations

Anecdotal and field study evidence points to both positive and negative effects of alerts produced by technology-enabled internal control monitoring systems (ICMS) (Alles et al. 2006, 2008; Debreceny et al. 2003, 2005; Perols and Murthy 2012). An important unanswered question is how those alerts impact users who process them and decide whether any corrective action should be taken. In this study I surveyed financial executives and accounting professionals to examine the impact of alerts on user perceptions of task-technology fit (TTF) (Goodhue and Thompson 1995). Alerts generated by ICMS can bring to the attention of company leadership indications of errors, …

Tax Compliance Determinants: A Proposed Model For Cross-Country Analysis, Denise Bowen O'Shaughnessy

Open Access Theses & Dissertations

The issue of tax compliance has been identified world-wide as a significant problem. The importance of understanding tax compliance behavior is essential to government policy makers, tax enforcement agents, citizens, and businesses (Hite & McGill, 1992; Joulfaian and Rider, 1998; Internal Revenue Service, 2008; Chau and Leung, 2009). Insight into the decision making process of taxpayers is crucial to researchers in assisting governments as they struggle to meet new challenges of a growing global economy while trying to balance increasing deficits and infrastructure demands. This Dissertation investigates the determinants of tax compliance behavior at an international level in an attempt …

An Evaluation Of The Bachelor Degree In Accounting Program In A Ghanaian Private University, Samuel Adaboh

Dissertations

Problem: There is the growing demand by all stakeholders (teachers, students, employers, governments, and society) for universities and colleges to be more accountable in preparing their products for the challenges of the 21 ^st century. Such demands have fueled interest in the evaluation of student learning in virtually all disciplines in college. There are calls for pedagogic innovations that will improve student learning in college. If any success can be achieved in addressing the challenge of improving the quality of products from higher education, then colleges and universitieshave need for reliable data. Such data can be obtained partly through an …

The Problem Of Abusive Related-Partner Allocations, Gregg D. Polsky, Emily Cauble

Scholarly Works

This Article highlights a flaw in the existing rules regarding partnership tax allocations that has not yet received sufficient attention by existing literature. Namely, the partnership tax allocation rules are implicitly premised on the assumption that partners are unrelated and, thus, transact with each other at arm’s length. As a result, related partners can and do devise tax allocation schemes that exploit the gap in the current partnership tax allocation rules to achieve unwarranted tax savings.

This Article proposes to end this abuse by disallowing special allocations among related partners. Under the proposal, allocations among related partners would be required …

The Contributors, Marites Tiongco

DLSU Business & Economics Review

No abstract provided.

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 …

The Effect Of Innovation On Corporate Tax Avoidance, Peng Guo

LSU Doctoral Dissertations

A large body of literature examines the determinants of corporate tax avoidance. In this paper I examine a new determinant of tax avoidance: innovation. Firms with more innovation generate more patents. Due to information asymmetry between the managers of the firm and tax authorities, firms have considerable discretion in choosing which country the patent revenue is generated in. In this study, I predict that firms with more patents will choose to attribute the revenue from those patents to countries with low tax rates. Using a relatively new data source which contains data on patents, I find evidence consistent with my …

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.

Assessing And Measuring Financial And Accounting Consulting Success: A Case Study Providing A Proposed Assessment Methodology, Mary Kay Copeland

Business Faculty/Staff Publications

Executive Summary:

The technology explosion coupled with global expansion, intensified competition and a volatile economy has challenged many service organizations to consider cost-effective ways to distinguish themselves from their competition. Research and empirical evidence has suggested that delivering outstanding, client-focused service is a successful differentiating strategy that has a high probability of improving the company’s bottom line. Measuring and improving service quality is a challenge for most organizations. Research on measuring service quality outlines that companies should seek to understand their customers’ expectations and then work to meet or exceed them. This analysis reviews the service quality of ABC Consulting, …

Sustainability And Measuring What Matters - A Research Framework For Measuring Multiple Bottom Lines, Mary Kay Copeland

Business Faculty/Staff Publications

No abstract provided.

Analysts’ Activities And The Timing Of Returns: Implications For Predicting Returns, Andrew A. Anabila

School of Accountancy Faculty Publications

This study examines the influence of analysts on the timing of returns associated with firms’ earnings news, and the implications for returns prediction. This is important for determining the lapse between the time when pieces of earnings news are available, when such news are incorporated in prices, and the implications for a returns trading strategy based on earnings prediction. The results show that depending on the level of analysts’ forecasting activities for a firm, there is a significant variation in the timing of the returns associated with the firm’s total, industry-wide and firm-specific components of earnings news. For firms that …

Aicpa Audit Committee Toolkit. Public Companies, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center

Guides, Handbooks and Manuals

No abstract provided.

Change Management For Finance And Accounting Professionals, Ronald Rael

Guides, Handbooks and Manuals

No abstract provided.