Accounting Commons^™

أثر كلفة النقل في اختيار موقع جامعة دراسة مقارنة لعدد من البدائل في محافظة ذي قار, أحمد كريم جاسم

Muthanna Journal of Administrative and Economics Sciences

يتناول هذا البحث دراسة أثر تكاليف النقل في إختيار موقع جامعة مقترحة في محافظة ذي قار إذ هناك عدد من البدائل تتمثل في 18 قضاء أوناحية ومن خلال إعتماد طريقة مركز الجاذبية في تحديد المواقع ومن خلال الاعتماد على تكاليف النقل للطلاب بالاسعار المحلية من أقضية ونواحي المحافظة بإتجاه الموقع المختار لعدد طلاب الصفوف المنتهية للمرحلة الاعدادية في جميع المدارس الإعدادية داخل حدود المحافظة، وبالإعتماد على المسافة للطرق المعبدة بين أقضية ونواحي المحافظة المختلفة، واجور النقل بالسيارات ممثلة بالباصات الصغيرة والمتوسطة تم ترتيب البدائل من الأقل كلفة بإتجاه الأكثر كلفة، فكانت الناصرية الأقل كلفة للنقل يليها الغراف ثم الشطرة لتكون …

The Effect Of Audit Market Concentration On Audit Pricing And Audit Quality : The Role Of The Size Of The Audit Market, John Daniel Eshleman

LSU Doctoral Dissertations

The GAO has recently expressed concern that audit market concentration (i.e., not client concentration) could result in greater audit fees and lower audit quality. However, the extant literature finds that local audit markets with higher concentration have lower audit fees (Numan and Willekens 2012) and fewer accounting restatements (Newton et al. 2013). In this study, I show that the effect of audit market concentration on the level of audit fees depends on the size of the audit market (i.e., the size and/or number of clients in the local geographic area). When the audit market contains fewer clients and/or those clients …

An Examination Of Personal Values And Value Systems Of Chinese And U.S. Business Students, Don E. Giacomino, Xin Li, Michael D. Akers

Accounting Faculty Research and Publications

Using the Rokeach Value Survey and the Musser and Orke typology this paper examines the personal values and value systems of business students in China and compares the results with the results of a recent study that used similar methodology to examine the values and value systems of U.S. students. The study also examines the differences in values and value systems of the Chinese students by gender and by major. While there are few differences for the Chinese students by gender, our findings show several differences in the rankings of values by the Chinese and U.S. students as well as …

Proposed Financial Statement Changes By The Fasb-Iasb: Reactions From Chinese Accounting Majors, Don E. Giacomino, Xin Li, Michael D. Akers

Accounting Faculty Research and Publications

Based on concerns regarding the usefulness of the current format of the financial statements to assist users in making decisions and as part of the convergence efforts of the IAS and GAAP, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) created a joint project (2004) on financial statement presentation which resulted in the publication of their joint Discussion Paper, Preliminary View on Financial Statement Presentation. Prior research has examined the response of academics, preparers (CPAs) and US accounting students (future preparers). This paper extends that research by examining the reaction of Chinese accounting students, future …

The Impact Of Technology On Management Control: Degradation, Empowerment, Or Technology Dominance?, Joseph Canada

Electronic Theses and Dissertations

The evolution of technology brings with it the evolution of business processes. Without a doubt, technology changes how work is performed. At first glance, workplace technology appears to be a great boon to society. However, research presents opposing views on how workplace technologies impact the individual. One perspective argues that organizations utilize technology to redesign work processes, such that the worker requires less skill, autonomy, and compensation. The opposing perspective argues that organizations utilize technology to empower employees to improve efficiency and profits. This dissertation consists of three interrelated studies examining workplace technology’s impact on decision makers. The first study …

Regulation And The Auditing Profession, Alexey Lyubimov

Electronic Theses and Dissertations

The dissertation consists of three studies examining three different regulatory issues that affect the auditing profession. The first study has two main foci. First, the study investigates the impact of Sarbanes-Oxley Act (SOX) on the Big 4 fee premium. Second, the study investigates the relationship between the size of an audit client and annual fee change. The results show that in the post-SOX environment, clients of non-Big 4 firms have experienced greater increases in audit fees than the clients of the Big 4 firms, resulting in a diminishing Big 4 premium. This is consistent with the notion that non-Big 4 …

The Diffusion Of Digital Dashboards: An Examination Of Dashboard Utilization And The Managerial Decision Environment, Jeffrey Reinking

Electronic Theses and Dissertations

This dissertation consists of three related studies examining the diffusion of digital dashboard technology throughout today’s organizations. Dashboards, once reserved for the executive level, are now available to managers at the lower levels of the organization. For these managers, dashboards have become an integral part of their work life to support their decision environment, to provide consistency in measures, to monitor performance, and to communicate information throughout the organization. Prior research in the practice literature has shown that dashboards improve managerial performance and organizational performance as well as communicate organizational goals and objectives; however, empirical research has not been conducted …

Aicpa Annual Report 2012-13: Looking Forward. Reaching Out. Giving Back, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.

Acquirer Valuation And Acquisition Decisions: Identifying Mispricing Using Short Interest, Itzhak Ben-David, Michael S. Drake, Darren T. Roulstone

Faculty Publications

We use short interest as an investor-based measure of over/undervaluation that distinguishes between the misvaluation and Q-theories of mergers. Using this measure, we find that misvaluation is a strong determinant of merger decision making. Firms in the top quintile of short interest are 54% more likely to engage in stock acquisitions and 22% less likely to engage in cash acquisitions. Stock (but not cash) acquirers have higher short interest than their targets. Overall, our results suggest that the previously documented underperformance of stock acquirers and the overperformance of cash acquirers can be explained by misvaluation, as captured by short interest.

Review On The State Of Sustainability Reporting In Singapore, Soo Chiat Hwang, Teng Aun Khoo, Dan Chi Wong

Research Collection School Of Accountancy

The trend of sustainability reports has increased inexorably as the clamor by various stakeholders including NGOs have been growing louder and louder. Some countries have even made sustainability reporting mandatory. In Singapore only a small percentage of listed companies are voluntary providing sustainability reporting but this number is set to increase in line with the world trend. As sustainability reporting in Singapore will continue to grow this study attempts to address the perceptions of the importance and usefulness of sustainability reporting, the reporting framework and the training needs of both users and preparers to provide such reports. The results from …

The Opportunistic Reporting Of Material Events And The Apparent Misconception Of Investors' Reaction, Dan Segal, Benjamin Segal

Research Collection School Of Accountancy

Using a comprehensive sample of non-earnings 8-K filings from 1996 to 2011, we examine whether firms engage in opportunistic reporting of mandatory and voluntary news. We find strong evidence of opportunistic reporting of negative news, especially among public firms. Public firms are more likely to delay disclosure of negative news, report negative news after trading hours, and report on the last day of the week. We also find evidence of opportunistic bundling of news. Our findings support the notion that managers engage in strategic disclosure by delaying or obfuscating negative news in order to mitigate the potential market reaction. Factors …

Psychological Distance: The Relation Between Construals, Mindsets, And Professional Skepticism, Jason Rasso

USF Tampa Graduate Theses and Dissertations

In this study, I examine the influence of construals (interpretations) and mindsets on professional skepticism in auditors. Auditors have been criticized lately for not displaying enough professional skepticism, particularly in their audits of complex estimates (PCAOB 2008). Regulators speculate about and academic research shows a correlation between low professional skepticism and both audit failures and audit malpractice claims (Beasley et al. 2001; Anderson and Wolfe 2002). I hypothesize that prolonging the deliberative mindset in the audit judgment and decision-making process can increase professional skepticism in auditors.

Experienced auditors take part in a 1 x 3 between-participants experiment in which they …

Pcps Cpa Firm 2013 Top Issues Diagnostic Report, American Institute Of Accountants. Private Companies Practice Section

Association Sections, Divisions, Boards, Teams

No abstract provided.

Towards An Understanding Of The Role Of Standard Setters In Standard Setting, Abigail Allen, Karthik Ramanna

Faculty Publications

We investigate the effect of standard setters in standard setting. We examine how  certain professional and political characteristics of FASB members and SEC commissioners predict the accounting ‘‘reliability’’ and ‘‘relevance’’ of proposed standards. Notably, we find FASB members with backgrounds in financial services are more likely to propose standards that decrease ‘‘reliability’’ and increase ‘‘relevance,’’ partly due to their tendency to propose fair-value methods. We find opposite results for FASB members affiliated with the Democratic Party, although only when excluding financial services background as an independent variable. Jackknife procedures show that results are robust to omitting any individual standard setter.

Material Internal Control Weaknesses And Earnings Management In The Post-Sox Environment, Benjamin P. Foster, Trimbak Shastri

Faculty and Staff Scholarship

Prior studies found that companies with internal control deficiencies incorporate abnormal accounting accruals into their financial statements. However, these studies did not consider the materiality of abnormal accruals. Abnormal accruals should be within materiality when financial statements receive clean audit opinions. When material internal control weaknesses (MICW) exist, to compensate for additional risk, auditors should apply more audit effort to gain the quantity and quality of evidence necessary to obtain a reasonable degree of assurance to support their audit reports. We find evidence of this because audit fees are significantly higher for MICW companies than those for effective internal controls …

The Effect Of Ifrs On The Financial Ratios Of Canadian Public Mining Companies., Heath Aaron Mcconnell

Undergraduate Honors Theses

The objective of this study is to add to the body of research concerning International Financial Reporting Standards (IFRS). To accomplish this objective, it will examine whether Canada’s adoption of IFRS, which replaced Canadian Generally Accepted Accounting Principles (GAAP), appears to affect the reported financial performance of Canadian public mining companies. Financial information for 2010 from the audited financial statements, as stated under IFRS and Canadian GAAP, were used to compute selected financial ratios. These financial ratios were tested to determine if statistically significant differences in their dispersion and central tendency resulted from adopting IFRS. It was found that no …

Causes And Treatment Of Foreclosure: A Review Of The Obama Administration's Home Affordable Modification Program., Savannah Perkins

Undergraduate Honors Theses

After the recent housing bubble burst, foreclosures ran rampant across the United States. Focused concentrations occurred in Florida, California, Nevada, Utah, and other states. Despite government intervention through many foreclosure mitigation plans, the housing market is still incredibly volatile today. With many plans proving ineffective, the Obama Administration has its hopes set on the Making Home Affordable program (MHA), which is broken down into the Home Affordable Modification Program (HAMP) and the Home Affordable Refinance Program (HARP). This study seeks to evaluate the effectiveness of the Home Affordable Modification Program on overall and individual mortgage servicer levels by assessing changes …

Daring To Dream, Michelle Carreon

Honors Theses

Many people are unaware of the DREAM Act and its benefits; however, many scholars agree that the DREAM Act at the federal level is potentially beneficial to those undocumented students and to the United States. These scholars have researched the various benefits of the DREAM Act, such as an increase in human capital, increase in education revenue, and increase in taxable income. The DREAM Act can potentially give students the opportunity to obtain a higher education and ultimately a job and a better life. Most likely, ignorance of the DREAM Act has obscured the benefits it provides. People are more …

Farmers Bank - Smiths Grove, Kentucky (Mss 441), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 441. Letter press book of Farmers Bank, Smiths Grove, Kentucky, recording certificates of protest. Includes loose certificates found in the letter book.

Cost Accounting Applied To Farming In Southwest Michigan, Toni Fisher

Honors Theses

The purpose of this study is to discuss how cost accounting is applied to the farming process. Specifically, this study evaluates and defines costs incurred within the farming industry where products are produced and sold after being generated from raw materials. Successful farmers must know the costs of raw materials acquired to produce cash corps.

While there are many types of crops farmed in southwest Michigan, this study specializes in cash crops, specifically corn and soybean production. Cost accounting methods applicable to the farming industry are introduced, discussed and applied in this study. A spreadsheet is presented which displays typical …