An Osa Model For The Optometry Field,
2013
Brigham Young University
An Osa Model For The Optometry Field, Conan C. Albrecht, Dr. Stephen W. Liddle
Journal of Undergraduate Research
Many health fields have progressed slowly in the area of computer systems. My research focused on these systems specifically on the optometry health field. Many problems exist with the current systems available to optometrists. This fact is evident by their current use; a survey of ten optometry offices revealed the following distribution:
The Market For High-Tech Skills And The Business Student,
2013
Brigham Young University
The Market For High-Tech Skills And The Business Student, Milen E. Marinov, Dr. J. Owen Cherrington
Journal of Undergraduate Research
Being granted the ORCA scholarship I started researching information technology (IT) skills that will make a business student more marketable. I began my research at the end of November 1999. Gradually, along with demanded IT skills my research activity included the gathering and systematizing of information pertaining to the nature, existence, operation, and goals of centers for electronic business. The gatherings and conclusions I have made will be reflected in the mission and day-to-day activities of the Kevin and Debra Rollins Center for eBusiness @BYU. The eBusiness Center was established April 12, 2000. It is a product of extensive research …
The Market For High-Tech Skills And The Business Student,
2013
Brigham Young University
The Market For High-Tech Skills And The Business Student, Milen E. Marinov, Dr. J. Owen Cherrington
Journal of Undergraduate Research
Being granted the ORCA scholarship I started researching information technology (IT) skills that will make a business student more marketable. I began my research at the end of November 1999. Gradually, along with demanded IT skills my research activity included the gathering and systematizing of information pertaining to the nature, existence, operation, and goals of centers for electronic business. The gatherings and conclusions I have made will be reflected in the mission and day-to-day activities of the Kevin and Debra Rollins Center for eBusiness @BYU. The eBusiness Center was established April 12, 2000. It is a product of extensive research …
Establishing A Foundation For The Testing And Evaluation Of Effective Scenario Elicitation Tools,
2013
Brigham Young University
Establishing A Foundation For The Testing And Evaluation Of Effective Scenario Elicitation Tools, Benjamin Dunford, Dr. Douglas Dean
Journal of Undergraduate Research
In system development, no other phase is as fraught with difficulties as determining what exactly the system “should do” for a proposed project. These difficulties arise through a divergence in how the end user envisions the system should operate and how the analyst or developer perceives the user would like the system to operate. The search for a common language that both analyst and end user could use to effectively communicate what a system “should do”, or the system requirements, gave rise to the use of scenarios. Scenarios are textual narratives of how the system should operate in a given …
Software Development In Monterrey, Mexico,
2013
Brigham Young University
Software Development In Monterrey, Mexico, J. Edgar Gómez, Dr. Robert Jackson
Journal of Undergraduate Research
As Mexican companies enter the global market they discover how important it is to integrate advances in technology into their everyday business transactions. Software development is one of the areas of technological advances where great effort has been made. According to the Wall Street Journal (1), changes in technological development in Mexico are due in large part to the North American Free Trade Agreement (NAFTA) with the United States and Canada, that has attracted large amounts of foreign direct investment (FDI).
Establishing A Foundation For The Testing And Evaluation Of Effective Scenario Elicitation Tools,
2013
Brigham Young University
Establishing A Foundation For The Testing And Evaluation Of Effective Scenario Elicitation Tools, Benjamin Dunford, Dr. Douglas Dean
Journal of Undergraduate Research
In system development, no other phase is as fraught with difficulties as determining what exactly the system “should do” for a proposed project. These difficulties arise through a divergence in how the end user envisions the system should operate and how the analyst or developer perceives the user would like the system to operate. The search for a common language that both analyst and end user could use to effectively communicate what a system “should do”, or the system requirements, gave rise to the use of scenarios. Scenarios are textual narratives of how the system should operate in a given …
Stock Price Reactions To Announcements Of U.S. Gaap/Ifrs Convergence,
2013
Brigham Young University
Stock Price Reactions To Announcements Of U.S. Gaap/Ifrs Convergence, Lorien Stice, Dr. Ted Christensen
Journal of Undergraduate Research
This research investigates investors’ perceptions of the expected impact of adopting international accounting standards on U.S. companies. Since these rules differ from current U.S. standards, some speculate that the costs to convert companies’ reporting systems to conform to international standards will have significantly negative effects on their profitability. My project explores stock price reactions to SEC announcements which indicate an increased or decreased probability that U.S. firms will soon be required to switch to International Financial Reporting Standards (IFRS). I hypothesize that expected conversion costs will be higher for companies that are not already operating in foreign countries because more …
The Effect Of Internal Control And Framing On Employee Process Improvement Suggestions,
2013
Brigham Young University
The Effect Of Internal Control And Framing On Employee Process Improvement Suggestions, Scott Emett, Dr. David Wood
Journal of Undergraduate Research
After a few months of developing my original ORCA proposal topic entitled “The Effect of Internal Control and Framing on Employee Process Improvement Suggestions”, I learned an invaluable lesson about academic research: many promising research ideas do not turn out to be as promising from a research perspective as originally thought. After running into several problems with the experimental operationalization of this research idea as well as problems with the theoretical contributions that the project would make, my mentor and I decided to abandon this research idea and pursue other research ideas that seemed more promising. Over the past year, …
Audit Quality And Subsidiary Audits,
2013
Brigham Young University
Audit Quality And Subsidiary Audits, Jeremiah Bentley, Dr. Steven Glover
Journal of Undergraduate Research
International and national accounting standard setters have spent significant amounts of time discussing and making rules about the consolidation of company’s financial statements (ASB 2009; PCAOB 2008, 2010; IAASB 2007; FASB 2010). One of the focuses of these discussions is how auditors should respond to the consolidation process when performing group audits (Glover et al. 2008). A group audit is an audit performed on an entity with multiple locations or components, with separately audited financial information included in consolidated or group financial statements (Glover et al. 2008). While previous research has examined how the consolidation process affects the financial statement …
Effect Of Fraud Risk Assessments On Auditors’ Evidence Evaluation,
2013
Brigham Young University
Effect Of Fraud Risk Assessments On Auditors’ Evidence Evaluation, Jace Garrett, Dr. Doug Prawitt
Journal of Undergraduate Research
My original project idea was to research how supervisors’ views affect subordinates’ judgments in an audit setting. While this was a good idea, my mentor and I came up with another research idea that seemed even more interesting. Since fraud has been a hot topic in accounting research, we thought our idea was particularly timely. The idea we had was to research the effect of preliminary fraud risk assessments on auditors’ evaluation of evidence. We believe that making the preliminary fraud risk assessments creates a bias when auditors later evaluate evidence. Specifically, we believe that when auditors assess the likelihood …
Social Norms And Internal Controls: When Tone From The Bottom Matters,
2013
Brigham Young University
Social Norms And Internal Controls: When Tone From The Bottom Matters, Jeffrey Pickerd, Dr. Scott Summers
Journal of Undergraduate Research
The control environment–the actions, policies, and beliefs of an organization–is an important part of the COSO Framework and helps to encourage individuals to follow internal controls. Current accounting literature has extensively examined the influence of the CEOs and other top executives and their ability to influence the control environment to create a culture of compliance with internal controls. However, no research has been to done to see whether or not peers and colleagues influence the control environment.
Accounting Hall Of Fame: Sir David Philip Tweedie, Remarks, Citation And Response, Anaheim, California, August 5, 2013,
2013
University of Mississippi
Accounting Hall Of Fame: Sir David Philip Tweedie, Remarks, Citation And Response, Anaheim, California, August 5, 2013, American Accounting Association, Ohio State University
Accounting Hall of Fame Brochures
No abstract provided.
Improving Critical Thinking Through Effective Pedagogy For Online Coursework - Benefits, Limitations And Best Practices Of Online Coursework,
2013
St. John Fisher University
Improving Critical Thinking Through Effective Pedagogy For Online Coursework - Benefits, Limitations And Best Practices Of Online Coursework, Mary Kay Copeland
Business Faculty/Staff Publications
No abstract provided.
Fostering An Analytics Culture,
2013
Singapore Management University
Fostering An Analytics Culture, Gary Shan Chi Pan
Research Collection School Of Accountancy
No abstract provided.
Non-Audit Fees, Institutional Monitoring, And Audit Quality,
2013
Singapore Management University
Non-Audit Fees, Institutional Monitoring, And Audit Quality, Chee Yeow Lim, David K. Ding, Charlie Charoenwong
Research Collection School Of Accountancy
We posit that the effect of non-audit fees on audit quality is conditional on the extent of institutional monitoring. We suggest that institutional investors have incentives and the ability to monitor financial reporting quality. Because of the reputation concerns and potential litigation exposure, auditors are likely to provide high audit quality, when they also provide non-audit services to clients, particularly when clients are subject to high institutional monitoring. We find evidence that, as non-audit fees increase, audit quality (measured by performance-adjusted discretionary current accruals and earnings-response coefficients) reduces only for clients with low institutional ownership but not for clients with …
Visual Representation Of Accounting Standards,
2013
Singapore Management University
Visual Representation Of Accounting Standards, Pearl Hock Neo Tan, Chu Yeong Lim
Research Collection School Of Accountancy
No abstract provided.
Internal Governance And Real Earnings Management,
2013
Singapore Management University
Internal Governance And Real Earnings Management, Qiang Cheng, Jimmy Lee, Terry J. Shevlin
Research Collection School Of Accountancy
We examine whether internal governance affects the extent of real earnings management. Internal governance refers to the process through which key subordinate executives provide checks and balances in the organization and affect corporate decisions. Using the number of years to retirement to capture key subordinate executives’ incentives and using their compensation relative to CEO compensation to capture their influence within the firm, we find that the extent of real earnings management decreases with key subordinate executives’ horizon and influence. In cross-sectional analyses, we find that the impact of internal governance is more important for firms with more complex operations where …
The Effect Of Corporate Tax Avoidance On The Cost Of Equity,
2013
Singapore Management University
The Effect Of Corporate Tax Avoidance On The Cost Of Equity, Beng Wee Goh, Jimmy Lee, Chee Yeow Lim, Terry Shevlin
Research Collection School Of Accountancy
While prior studies have examined how investors perceive extreme forms of tax avoidance behavior such as tax sheltering and uncertain tax position (e.g., Hanlon and Slemrod 2009; Wilson 2009; Koester 2011; Hutchens and Rego 2012), there is little evidence on how investors perceive less extreme forms of tax avoidance. This study fills this void by examining the relation between firm’s cost of equity and corporate tax avoidance using three measures that capture less extreme forms of corporate tax avoidance: book-tax differences, permanent book-tax differences, and long-run cash effective tax rates. We find that less aggressive forms of corporate tax avoidance …
Investor Reactions To Company Disclosure Of Ceo To Median Employee Compensation Ratio: An Experimental Investigation,
2013
Singapore Management University
Investor Reactions To Company Disclosure Of Ceo To Median Employee Compensation Ratio: An Experimental Investigation, Jean Lin Seow, K Kelly
Research Collection School Of Accountancy
Section 953(b) of the Dodd-Frank Act, which is yet to be implemented by the U.S. Securities and Exchange Commission (SEC), requires that public companies disclose the CEO to median employee compensation ratio (hereafter, pay ratio). We conduct an experiment with Singapore MBA students to examine how such pay ratio disclosures influence the judgments of nonprofessional investors. Participants evaluate a hypothetical company given either no pay ratio information (i.e., only CEO compensation as per current SEC regulations) or pay ratio information (i.e., CEO compensation, median employee compensation, and pay ratio, as per Section 953(b)). The company’s pay ratio, when provided, is …
Work Out Optimum Tax Rates, Benefits For A New Business,
2013
Singapore Management University
Work Out Optimum Tax Rates, Benefits For A New Business, Teng Aun Khoo, Clement Tan Kai Guan
Research Collection School Of Accountancy
No abstract provided.
