Accounting Commons^™

How Does An Advanced Educator Utilize Digital Language Teaching And Learning By Integrating Linguistic, Cultural, And Business Life Perspectives?, Hely Westerholm, Pirjo Takanen-Körperich, Ph.D.

International Journal for Business Education

This paper explores advanced educators’ digital working capabilities in online language teaching, with a particular focus on sharing Finnish language and culture in a foreign context. Cultural and linguistic knowledge play a significant role in enhancing students’ motivation to study foreign languages. In today’s educational environment, digitalisation and globalisation exert an increasing influence on foreign language teaching and learning.

The digital learning environment has brought about a paradigm shift in foreign language didactics. Digital language learning is both challenging and holistic in nature. Continued foreign language learning is simultaneously an individual and a social process, as digital learning cultures impose …

Auditor Trust In Artificial Intelligence, Michael L. Decker

Electronic Theses and Dissertations 2020 - Present

Accounting firms are investing in, and advocating for, the use of Artificial Intelligence (AI) in audit procedures. This dissertation attempts to determine what factors may lead to auditors trusting an AI system. Established models of trust show that traits of the individual user, the system, and the situation all have effects on trust. Prior accounting research also indicates that professional skepticism is an important trait in auditors. This dissertation adds professional skepticism into an established trust model and uses Structural Equation Modeling to investigate auditor trust in audit evidence prepared by an AI system. My results indicate that the most …

Using Individual Vs. Group Evaluation To Incentivize Effort For Heterogeneous Groups, Prasart Jongjaroenkamol

Research Collection School Of Accountancy

This study uses an analytical model to examine how individual and group performance evaluations affect motivation among agents with different abilities. While group evaluations encourage collaboration, they also introduce uncertainty. The results reveal a non-monotonic relationship between the weight assigned to group evaluations and motivation: motivation increases at moderate weights but decreases when the weight is too low or high. The study also identifies the optimal weighting between evaluation types to maximize motivation and examines factors influencing these allocations. These insights demonstrate how evaluation design shapes effort incentives and inform performance measurement and assessment practices in organizational and educational contexts.

The Due Diligence That Investors In Family Businesses Must Not Skip, Yuanto Kusnadi, Kenneth T. Goh

Research Collection School Of Accountancy

In a commentary, SMU Associate Professor of Accounting (Education) Yuanto Kusnadi and Kenneth Goh, Director of Private Wealth Management at UOB Kay Hian, opined that minority shareholders should understand the specific risks highlighted in company filings. They noted that the greatest risk of investing in a family-controlled company lies not only in its business performance, but also in how controlling families exercise their influence. While Singapore's regulatory framework provides safeguards for minority shareholders, these protections are not foolproof. However, they require significant transactions to be disclosed and give minority shareholders a voice, provided they review the circulars and exercise their …

Online Sports Betting Legalization And The Reallocation Of Retail Investor Information Search Toward Lottery-Type Stocks, Jared Richard Stark

Graduate Theses and Dissertations

I examine whether the legalization of online sports betting is associated with a reallocation of retail investors' information search across stocks around firm earnings announcements (EAs). Prior work links legalization to a reallocation of household capital, but its association with information search has not been examined. Exploiting the staggered timing of legalization following Murphy v. NCAA, I use four treated and four matched control states over 2017-2024 and measure search using state-level Google Trends data for firm tickers. Treated and control states are already on different trajectories before any legalization, which confounds the average-level comparison. The association I can document …

Income Tax Over-Withholding And Household Investment Decisions, Xi Novia Chen, Jungbae Kim, Ben Lourie, Chenqi Zhu

Research Collection School Of Accountancy

Over three-quarters of U.S. taxpayers over-withhold taxes, leading to tax refunds. This study explores how over-withholding impacts stock investments by comparing individuals' investment patterns from wages and tax refunds. We find that while some portion of tax refunds are promptly invested, the investment rate is lower than that of wages. This suggests that over-withholding, which alters the label and timing of wages into refunds, influences investment behavior. Our cross-sectional analysis indicates that the differential propensity to invest wages versus tax refunds are more pronounced for individuals with automatic investment setups and lower financial sophistication. These findings underscore the importance of …

Beyond Earnings Quality: Evaluating The Quality Of Corporate Disclosure Practices, Patricia M. Dechow, Weili Ge, Wei Ting Loh

Research Collection School Of Accountancy

We propose a framework to assess the decision-usefulness of heterogeneous disclosure practices that managers use to convey information to market participants. We illustrate an application of our framework to non-GAAP earnings, management earnings guidance, and earnings conference calls. We first identify key quality attributes for each disclosure practice and then develop a list of quality metrics that we apply to a small pilot sample. We focus on metrics that are easily measured in real time and discuss the practical challenges of conducting assessments of disclosure quality at the firm-quarter-disclosure level. Our descriptive analysis provides preliminary insights into whether and how …

What We Know About Accounting Ratios: Methodological Considerations, Wojciech Kuryłek, Oskar Kowalewski

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

Purpose: This paper provides a comprehensive literature review of the methodological aspects of financial ratio analysis, consolidating dispersed knowledge on the computation, statistical properties, and appropriate usage of accounting ratios.

Design/Methodology/Approach: The study adopts a narrative literature review methodology, systematically surveying published research on financial ratio distributions, normality testing, data transformations, outlier handling, the proportionality assumption, dimensionality reduction techniques, compositional data analysis, and recommended ratio sets for corporate financial research.

Findings: Financial ratios predominantly deviate from normal distributions, exhibiting skewness, excess kurtosis, and sensitivity to outliers. Transformation techniques such as logarithmic, square root, and Box‑Cox methods yield mixed results in …

Impartial Intelligence? Evidence Of Country-Label Sensitivity In Ai Financial Analysis, Fabio Motoki, Jedson Pinto

School of Accountancy Faculty Publications

This study examines whether large language models exhibit systematic country-contingent differential treatment in financial fraud detection. Analyzing 30,000 synthetic transactions with identical statistical properties across three country attributions (United States, Great Britain, and China), we find LLMs assign significantly higher fraud probabilities to Chinese-attributed transactions (36.2%) compared to Western countries (≈30–31%), resulting in accuracy disparities of 67% versus 74%. The gap remains stable across five independent experimental replications and persists when using Chinese language prompts, ruling out linguistic effects. Bias mitigation strategies, such as requiring explanations or explicit country neutrality instructions, reduce but fail to eliminate these disparities. Testing across …

Term Limit Effects In Indonesia: Local Government Revenue Vs. Spending, Hanik Susilawati Muamarah

Jurnal Akuntansi dan Keuangan Indonesia

Background: The term limit of local leaders creates a puzzle between the "lame-duck effect" (declining performance) and the "competence effect" (improved performance). This study contextualizes this dilemma within the Indonesian context, which has strong incentives for non-re-election, such as the formation of political dynasties. We investigate this puzzle by examining the relationship between term-limited leaders and two distinct fiscal policy areas: regulation-bound tax revenue and discretionary capital expenditure. Methods: A fixed-effects model was employed to analyze panel data from 438 regencies and municipalities from 2017 to 2023. Findings: In the high-discretion area of spending, term-limited leaders increase capital expenditure, supporting …

The Questioning Of Special Items During Conference Calls: High Quality Or Highly Questionable?, Jiajia Fu, Yuan Ji, James Potepa

School of Accountancy Faculty Publications

Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items, as evidenced by asking for more information about them. We find evidence that managers' discussions of special items more often relate to predicted special items, whereas analysts have more questions about potentially opportunistic special items. Managers adopt a relatively more negative tone and use more words when answering questions about potentially opportunistic special …

From Metrics To Impact: Exploring Social Dimension Impact Within Employee Lens In Banking Sector, Meiwinda Mariana Sianturi, Marko S. Hermawan

Jurnal Akuntansi dan Keuangan Indonesia

Background: This study explores the integration of the social dimension of Environmental, Social, and Governance (ESG) principles within the banking sector, using the GRI 400 standards as a guiding framework. Method: Drawing on qualitative data from 18 employees at different levels ranging from outsourcing staff to Group Head level at one of Indonesian private bank. Findings: The findings reveal a clear gap between formal ESG metrics and employees’ real-life experiences. Employee awareness and perceptions differ notably by position, with higher level employees often showing greater responsiveness and a stronger intention to integrate sustainability into their daily work. Conversely, outsourced and …

Does Sustainability Report Assurance Matter? Symbolic Versus Substantive Esg Greenwashing, Badingatus Solikhah

Jurnal Akuntansi dan Keuangan Indonesia

Background: Greenwashing reduces the credibility of ESG disclosure by creating a gap between reported information and actual performance. Taiwan offers a relevant context because ESG disclosure is partially mandatory, while sustainability assurance is voluntary. This study investigates how sustainability assurance and institutional pressure influence greenwashing and whether governance quality strengthens these relationships. Method: This study uses panel data of non-financial firms listed on the TWSE and OTC markets from 2017 to 2023. Greenwashing is measured using standardized ESG ratings and ESG controversies, and a peer-relative measure based on Bloomberg and TEJ database is added for robustness. Findings: The results show …

Greenhouse Gas Emissions Disclosure On Firm Value And Financial Performance In Eu-Ets Member Countries, Retta Farah Pramesti, Memed Sueb

Jurnal Akuntansi dan Keuangan Indonesia

Background: Climate change and regulatory frameworks such as the European Union Emission Trading System (EU ETS) have increased pressure on firms to manage and disclose greenhouse gas (GHG) emissions. However, the financial and market consequences of GHG emissions and disclosure remain debated. Method: This study employs a quantitative causal-comparative design using secondary data from the Refinitiv database for 2015–2024. The sample consists of 2,315 European firms participating in the EU ETS. Regression analysis is conducted to examine the effects of GHG emissions and their disclosure on firm value, return on assets (ROA), and return on equity (ROE), with firm size …

Cognitive Awareness And Green Governance In Esg Reporting Quality Improvement, Sanusi Ariyanto, Azwirman Azwirman, Hamsal Hamsal

Jurnal Akuntansi dan Keuangan Indonesia

Background: This study examines how GRI adoption, green accounting, and green audit improve ESG reporting quality in Indonesian companies, while considering environmental unconsciousness as a cognitive moderator. Methods: A quantitative cross-sectional survey was conducted with 151 respondents from 37 companies that had adopted sustainability or ESG reporting practices. Data were analysed using Partial Least Squares Structural Equation Modelling with SmartPLS 4. Findings: GRI adoption, green accounting, and green audit have positive and significant effects on ESG reporting quality. Environmental unconsciousness also significantly moderates these relationships, showing that stronger environmental awareness helps companies translate internal sustainability mechanisms into credible …

Accounting And Economic System Classification: An Adverse Effect Of The Misconceptualization Of Capital, Henry Zeno Chalu

Business Management Review

This paper discusses the influence of accounting on economic system classification. Particularly, it traces how a misconception of the accounting term ‘capital’ led to a misleading characterization of capitalism and socialism as inherently oppositional economic systems. This misunderstanding stems from neglect of the two complementary modes of thought on which accounting as a science rests: reasoning, which is the conceptual, idealistic dimension, and proving, which is the technical, physicalist dimension. Both modes are integral to the construction of most of the accounting terms used in economics. If an accounting conceptualization had been followed, capitalism and socialism would not …

The Unintended Consequences Of Deregulating Confidential Treatments, Jiahui Han

Dissertations - ALL

This paper examines how the SEC’s deregulation of confidential treatment under the FAST Act affected firms’ material contract redaction behavior and the broader economic consequences associated with disclosure opacity. Using a large sample of SEC filings, I document that confidential treatment is positively associated with both product market competition and lower 10-K readability, suggesting that redaction reflects both proprietary protection incentives and broader disclosure opacity. Further analyses using abnormal file size show that discretionary disclosure complexity remains significantly associated with redaction behavior after controlling for firms’ underlying economic complexity and reporting environment. I further find that the association between redaction …

The Determinants Of Internal Audit Quality: The Mediating Effect Of Internal Auditors’ Competency, Liu Yanyan

Student Works (2020-2029)

In the context of China’s evolving corporate governance landscape, internal audit (IA) functions are increasingly expected to enhance organizational accountability and risk control. However, many listed firms continue to face challenges in achieving consistently high-quality audit outcomes. This study investigates how four determinants-management support, support and acceptance by auditees, interdepartmental coordination, and external audit cooperation-influence internal audit quality (IAQ), with the internal auditors’ competency acting as a mediating mechanism, rather than conflating competence with audit effectiveness. Using a cross-sectional and quantitative research design, data were collected from 200 internal audit and audit-related professionals from Chinese A-share listed companies, including internal …

Surviving And Thriving: The Indigenous Migrant, Danna Guzman-Rodriguez

Honors Theses

This literature and cultural study highlights the generation of children of indigenous immigrants and the relationship with their indigenous identity and culture. This unique experience is complex and encapsulates issues such as indigenous cultural survival, homogeneity, globalization, and lack of cultural identity. Exploring the Totonac community in La Chaca, Veracruz in Mexico, allows for a deeper explanation of this experience. Speakers of Totonac and other indigenous languages often migrate to countries such as the United States and carry such cultural ties with them. What happens to these ties after moving to a Western-dominated country where globalization favors English and Western …

The Influence Of Religiosity On Financial Reporting Quality Across Countries: The Moderating Effect Of Legal Origin, Abdellatif Adem, Raida Chakroun

Economic and Business Review

This study examines the connection between religiosity and earnings quality, employing accrual-based and real earnings management as key indicators. By analyzing data from 22 countries from 2020 to 2023, the study identifies a negative correlation between religiosity and earnings manipulation, suggesting that managers in more religious environments are less prone to such practices. The robustness of these results is validated through multiple methods and alternative religiosity metrics. Furthermore, the study highlights the role of legal systems in shaping this relationship, demonstrating that managers in religious nations governed by civil law are more likely to engage in earnings management. This study …