Tax Trends,
2025
University of Mississippi
Washington Report: A Value-Added Taxis It Coming To The U.S.?,
2025
University of Mississippi
Washington Report: A Value-Added Taxis It Coming To The U.S.?, Gilbert Simonetti Jr.
Tax Adviser
No abstract provided.
Tax Practice Management,
2025
University of Mississippi
Tax Clinic,
2025
University of Mississippi
Professions At Work: The Work Of The Aicpa Tax Division,
2025
University of Mississippi
Professions At Work: The Work Of The Aicpa Tax Division, Herbert Finkston
Tax Adviser
No abstract provided.
Estate Planning Techniques: Why Not? Make The Donee Pay The Gift Tax!,
2025
University of Mississippi
Estate Planning Techniques: Why Not? Make The Donee Pay The Gift Tax!, Byrle M. Abbin
Tax Adviser
No abstract provided.
To Grandma’S House On U. S. Route 337,
2025
University of Mississippi
To Grandma’S House On U. S. Route 337, David Binford, James L. Houghton
Tax Adviser
No abstract provided.
After-Death Estate Planning,
2025
University of Mississippi
Section 333: Problems, Pitfalls And Solutions,
2025
University of Mississippi
Section 333: Problems, Pitfalls And Solutions, Frank M. Burke Jr.
Tax Adviser
No abstract provided.
Audits, Business Abuses And Disciplinary Action,
2025
University of Mississippi
Audits, Business Abuses And Disciplinary Action, William H. Smith
Tax Adviser
No abstract provided.
Professional Corporation,
2025
University of Mississippi
The Impact Of Cumulative Career Experience Of Internal Control Managers On Firms' Efficiency In Different Information Environments,
2025
Gachon University, College of Business, South Korea
The Impact Of Cumulative Career Experience Of Internal Control Managers On Firms' Efficiency In Different Information Environments, Inkyung Yoon, Hansol Lee, Dongjoon Choi
Economic and Business Review
This study investigates the effect of internal control (IC) managers' cumulative career experience on the operational efficiency of Korean listed firms between 2018 and 2020. Building on the premise that managers with extensive experience positively influence ICs and the internal information environment, this study hypothesises that cumulative career experience of an IC manager is also positively associated with a firm's operational efficiency. To empirically assess efficiency, this study applies data envelopment analysis (DEA), a nonparametric technique that evaluates relative efficiency based on multiple input and output measures. The results suggest that IC managers with greater cumulative experience significantly enhance a …
Institutional Isomorphism, Top Management Commitment, And Environmental Disclosure In Tanzania’S Construction Sector,
2025
University of Dodoma
Institutional Isomorphism, Top Management Commitment, And Environmental Disclosure In Tanzania’S Construction Sector, Aulelius Lema, Siasa Issa Mzenzi
Business Management Review
This study examined the influence of institutional isomorphism on environmental disclosure (ED) in Tanzania’s construction sector and the mediating role of top management commitment (TMC). A cross-sectional design was employed, with data collected from 314 construction firms. Environmental disclosure was measured using content analysis of financial reports, and Structural Equation Modelling using the Maximum Likelihood Estimation (MLE) method was used to estimate the structural model. The findings reveal that coercive, normative, and mimetic pressures significantly impact ED. The result also indicates that TMC significantly affects ED and mediates mimetic pressure’s effect, but does not mediate coercive or normative pressures. Similarly, …
Riding Attention Spikes: How Analysts Respond To Advertising,
2025
Korea University - Korea
Riding Attention Spikes: How Analysts Respond To Advertising, Minjae Koo, Annika Yu Wang, Yin Wang, Liandong Zhang
Research Collection School Of Accountancy
Product market advertising, while containing little new information, triggers spikes in investor attention. Using weekly advertising data, we find that sell-side analysts issue optimistic earnings forecasts in response to heavier advertising in the prior week. This effect is not driven by confounding earnings or product news. It is more pronounced for experienced analysts and analysts affiliated with brokerages relying solely on trading revenues. The optimistic forecast bias intensifies the impact of advertising on investor trades, especially on retail buying, of the underlying stock during the following week. Overall, analysts appear to issue optimistic forecasts to exploit retail investor attention spikes …
The Relationship Between Internal Controls, Unfavorable Financial Statement Audit Opinions, And Nonprofit Financial Performance,
2025
Walden University
The Relationship Between Internal Controls, Unfavorable Financial Statement Audit Opinions, And Nonprofit Financial Performance, Gwen Rachel Bedell Gadbois
Walden Dissertations and Doctoral Studies
Executives of nonprofit organizations face fiscal and operational challenges due to limited resources, threatening long-term viability. Weak internal controls and financial reporting systems can stem unfavorable Single Audit opinions and reduced funding, concerning to auditors and fiscal agencies. Grounded in resource dependency theory, the purpose of this quantitative ex post facto secondary data analysis was to examine whether financial performance differed by audit opinion and internal control indicators among U.S. nonprofits receiving federal aid. Data included 158 U.S. nonprofits that received $750K–$7M in federal aid in 2021 with qualified, adverse, or disclaimer audit opinions. A three-way analysis of variance revealed …
Reframing Fitness And Nutrition For Women: Understanding Hormonal And Metabolic Differences,
2025
University of Arkansas, Fayetteville
Reframing Fitness And Nutrition For Women: Understanding Hormonal And Metabolic Differences, Brooke J. Luecke
Accounting Undergraduate Honors Theses
This thesis explores how women can consider approaching fitness, nutrition, and recovery based on the physiological differences between men and women. While much of the existing fitness and nutrition research has been based on male participants generalized to women, this paper aims to woman-centric, tailored recommendations. By focusing on hormonal cycles, metabolism, and muscle physiology, my paper will suggest a need for women to adjust their exercise and dietary practices for optimal health outcomes, including fat loss and raised energy levels. My suggestions in this paper are supported by the latest research, including Dr. Stacy Sims' insights on female health, …
How Negative Accounting News Events, Voluntary Esg Assurance, And Assurance Provider Influence Consumer Purchasing Intentions,
2025
University of South Carolina
How Negative Accounting News Events, Voluntary Esg Assurance, And Assurance Provider Influence Consumer Purchasing Intentions, Clark Hampton, Macy Knutson, Adi Masli, Chad Stefaniak
Faculty Publications
Consumers are increasingly conscientious of societal and environmental impacts of their purchases, prompting companies to make environmental, social, and governance (ESG) claims and engage in voluntary ESG assurance. However, prior literature lacks insight into whether consumers consider negative accounting news events (e.g., error/irregularity restatements) and their effects on purchasing intentions. Using real world consumers of sustainable goods, we investigate how varying levels of negative accounting news events (i.e., error or irregularity restatements), the presence of ESG product-quality assurance (e.g., cage free egg certification), and the type of assurance provider (e.g., an accounting firm that also audits the financial statements, an …
The Impacts Of Artificial Intelligence (Ai) On Ethics And Ethical Gaps In Accounting,
2025
University of Tennessee at Chattanooga
The Impacts Of Artificial Intelligence (Ai) On Ethics And Ethical Gaps In Accounting, Isaac Hendren
Honors Theses
This study examines the ethical impacts of Artificial Intelligence (AI) on the accounting industry in Tennessee by identifying how national trends in AI adoption potentially surpass the ethical oversights established by the regulatory bodies, such as the AICPA, and relating these trends to Tennessee. A Qualtrics survey was distributed to accounting professionals across both firms and corporations across Tennessee, resulting in 64 responses. Results indicate that AI adoption is in its early stages and that significant awareness gaps remain regarding transparency and bias. As AI becomes more widely adopted, these ethical gaps could create risks that harm stakeholders. The study …
Brand Capital And Trade Credit Policy,
2025
The University of Texas Rio Grande Valley
Brand Capital And Trade Credit Policy, Akinloye Akindayomi, Md. Ruhul Amin
School of Accountancy Faculty Publications
We proxy for customer awareness and perception of firms' range and types of products/services to examine the relation between a firm’s brand capital and its trade credit policies. We find that firms with higher stock of brand capital increase their use of supplier credit while decreasing extension of customer credit. These effects are more pronounced in firms facing higher financing constraints and those operating in a higher product market competition environment. We also document the impact of brand capital on working capital management. Overall, this study provides evidence that links brand capital with corporate trade credit policies and financing outcomes.
A Study On The Impact Of Ceos’ Financial And Technical Backgrounds On The Innovation Strategy Of The Enterprise,
2025
Singapore Management University
A Study On The Impact Of Ceos’ Financial And Technical Backgrounds On The Innovation Strategy Of The Enterprise, Jianyu Cheng
Dissertations and Theses Collection (Open Access)
Amid regional economic integration and market competition, innovation has become a key driver for enterprises to gain competitive advantages and ensure sustainable development. As primary decision-makers in corporate strategy and resource allocation, chief executive officers (CEOs) impact the selection and implementation of innovation strategies through their financial and technical backgrounds, which influence their strategic cognition and risk preferences, leading to heterogeneous innovation behaviors. While existing research has examined the relationship between CEOs and corporate innovation, studies have inadequately explored CEOs’ diverse background characteristics, particularly the interaction between financial and technical backgrounds. Given the rising trend of CFOs and CTOs advancing …
