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Tax Clinic, Thomas Ochsenschlager

Tax Adviser

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Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

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Tax Planning Using Electronic Spreadsheets On The Microcomputer, C. Douglass Izard

Tax Adviser

No abstract provided.

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Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.

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A Practical Guide For Navigating The Pte Tax Landscape, Caitlin Sizemore

Undergraduate Theses

The State and Local Tax (SALT) deduction has historically allowed taxpayers to deduct the full amount of state and local income, property, or general sales tax paid as an itemized deduction on their federal tax return. However, with the passage of the Tax Cuts and Jobs Act (TCJA) in 2017, this deduction was capped at $10,000, creating disparity for taxpayers in high tax states and causing those high tax states to look for workarounds. In response, many states have introduced the Pass-Through Entity (PTE) tax as a workaround to the SALT cap. Pass-through entities are typically defined by the flow …

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The Impact Of Sec Deadline: Does Accelerated Sec Filing Deadlines For Publicly Traded Companies Increase Restatements Of Financial Statements?, Angela Sutton

Honors Projects in Accounting

This paper examines the Securities Exchange Commission (SEC) requirement of the 10-K filing deadlines and how the implementation of Sarbanes-Oxley Act (SOX) regulations can cause an increase in the likelihood of misstatements in financial reporting by publicly traded companies. The SEC shortening the deadline time frame had a negative impact on smaller companies since auditors were focusing more on larger companies to get the report done in an effective and timely manner. Investors, in turn, perceive smaller companies as having internal control weaknesses due to being late to file their reports. Data will be collected from all 10-K filing deadlines …

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Aggregate Earnings And Global Equity Returns, Yigit Atilgan, K. Ozgur Demirtas, A. Doruk Gunaydin, Aynur Dilan Tosun, Duygu Zirek

Department of Accounting and Finance Faculty Scholarship and Creative Works

This paper compares the predictive power of aggregate earnings for equity returns in international markets. We rank 51 non-US countries based on the time-series averages of their price synchronicity and market concentration measures, calculated at the firm level using daily data. We find that aggregate earnings negatively predict one-quarter-ahead stock returns in country groups that contain less synchronous and concentrated markets, as opposed to country groups that contain more synchronous and concentrated markets. We attribute the negative predictive power of aggregate earnings to a business cycle effect because high (low) corporate earnings correspond to economic expansions (contractions) that tend to …

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Interactive Worksheets For Self-Study, Alice Luby

Case studies: Digital Education

Students can be intimated when attempting exam style questions in modules that require computations and numeric content. The large volume of numbers and the need for computations in Accounting can be very challenging for students, especially for those who don’t intend on becoming an accountant when they graduate. Some don’t have the confidence to get started or fear that if they get the first part wrong that they are wasting their time. It can be very difficult for students to get started on a question and to develop the skills they need to pass the end of year examination.

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Is More Always Better? An Experimental Examination Of The Effects Of Feedback Frequency, Narcissistic Oversensitivity, And Growth Mindset On Performance Accuracy, Joseph A. Johnson, Khim Kelly, Wioleta Olczak

Accounting Faculty Research and Publications

The provision of more frequent feedback to employees is increasing, although prior research has found mixed results as to the effect of increased feedback frequency on employee performance. Narcissism research identifies narcissistic oversensitivity as a key narcissistic subdimension that may result in particularly strong responses to performance feedback. We predict and find in an experiment that increased performance feedback frequency has a more negative impact on the performance accuracy of individuals with higher levels of narcissistic oversensitivity and that this negative interactive effect of feedback frequency and narcissistic oversensitivity is mitigated by the priming of a growth mindset. These results …

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The Effect Of Narcissism And Contract Frame On Employee Performance In The Presence Of An Ex Ante Target, Theresa Libby, Wioleta Olczak

Accounting Faculty Research and Publications

Incentive contracts containing ex ante targets are prevalent in organizations. Although prior research indicates that contract frame has no significant impact on employee performance when an ex ante target is assigned, we provide a more nuanced view by examining the role of narcissism in this relationship. Results indicate when an ex ante target is assigned, less narcissistic employees perform better than more narcissistic employees regardless of contract frame. In addition, target difficulty plays a role. When narcissism is lower, employees working under a less difficult target perform better than those working under a more difficult target, but there is no …

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The Impact Of Sustainable Urban Development On The Issuance Of Urban Investment Bonds, Xinglin Shou

Dissertations and Theses Collection (Open Access)

Investment, export, and consumption have been viewed as the three driving forces behind economic development in China. Among these, investment has remarkably contributed to the urbanization in the context of China's sustained growth and development. Urbanization involves the mergingof large and medium-sized cities with surrounding areas, renovation of shantytowns and aging urban neighborhoods, and transformation of rural regions into urban areas, culminating in the establishment of a unified market. Such advancements have promoted infrastructure projects that are spearheadedby local governments and aligned with urbanization, thus catalyzing the growth of China's real estate industry, stimulating the Chinese economy, andextending the urbanization-related …

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Internal Control And Urban Investment Bond Issuance, Feixiong Zhu

Dissertations and Theses Collection (Open Access)

With the rapid growth of China's economy, the financing needs of local governments are increasing, and municipal investment bonds, as animportant financing tool for local governments, play a pivotal role in the capital market. However, the rapid development of the municipal investment bond market has also brought about problems such as inadequate informationdisclosure and accumulation of market risks, which has aroused widespreadconcern about potential financial risks. Against this background, the state has strengthened the regulation of municipal bonds, emphasized the importance of compliance management, and introduced a series of policies and measures toimprove the transparency and standardization of the market. …

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Assess As You Progress, Alice Luby

Case studies: Brightspace

Many of our programmes have incorporated a high level of continuous assessment. This can be useful for encouraging more diverse assessment methods and group work, it can be a challenge for those delivering modules that are numeric, and skills based. Brightspace Quizzes delivered at the end of each topic as a continuous assessment tool help prevent students from falling behind in their studies and provide them with early and timely feedback on their performance. Once the questions are delivered randomly, navigation backwords prevented, arithmetic questions use randomly generated figures, and a time limit set, the quiz can be made available …

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The Influence Of Digitization Degree On The Internationalization Performance Of Family Firms, Hao Zhang

Dissertations and Theses Collection (Open Access)

In the report of the 20th National Congress of the Communist Party of China, it was clearly stated that efforts should be made to accelerate the development of thedigital economy, deepen the integration of the digital economy with the real economy, and strive to build a digital industrial cluster with international competitiveness. This grand blueprint not only highlights China's high regard for the future development of the digital economy but also points out the direction for China's economictransformation and upgrading. Meanwhile, the "Overall Layout Plan for Digital ChinaConstruction" further elaborates on this strategy and sets the ambitious goal of basically …

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Unexpected Defaults: The Role Of Information Opacity, Aytekin Ertan, Yun Lee, Regina Wittenberg-Moerman

Research Collection School Of Accountancy

Bond defaults are undesirable yet natural outcomes of risky investments. What is also crucial but hitherto underexplored is the unexpectedness of defaults. We develop a parsimonious measure of default unexpectedness and highlight its economic importance by demonstrating that unexpected defaults are associated with unfavorable recovery outcomes and adverse price changes in peer firm bonds. We then examine how default unexpectedness relates to information opacity. We find that firms with opaque financial reporting and weak voluntary disclosure experience more unexpected defaults. Defaults also occur more unexpectedly when the external information environment is opaque—when rating agencies disagree on a firm’s credit risk …

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The Spillover Effects Of Environmental Lawsuits On Industry Peers, Xia Chen, Qiang Cheng, Xuefan Peng, Ziliang Zhan

Research Collection School Of Accountancy

We examine the spillover effects of high-profile environmental lawsuits on industry peers. We find that compared with control firms, industry peers experience a decrease in chemical releases and an increase in pollution-related disclosures after the lawsuits. These results are more pronounced for the industry peers who have higher levels of chemical releases in the pre-lawsuit period and who are the peers of firms sued for damage to human health. Lastly, we provide confirmatory evidence that industry peers increase abatement activities after the lawsuits and experience a decline in financial performance, likely due to the increase in abatement costs.

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Identical Ratios: A Red Flag Of Ratio Management, Qianhua Ling, Andrea Alston Roberts

Accounting Faculty Research and Publications

This paper identifies a helpful red flag stakeholders can use to detect whether a nonprofit has managed its financial information. This red flag is reporting an identical program ratio—that is, the nonprofit organization reports the exact same ratio in multiple years—while reporting a large change in total spending. We find nonprofits are more likely to report identical program ratios when resource providers rely on ratios; pay is determined, at least in part, by performance; and the potential for regulatory interference is high. This paper also identifies the cost allocation techniques and the specific expenses nonprofits likely manage. We find most …

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Decade-Long Analysis Of Sustainable Development Goals Compliance And Financial Performance Tiers In All Banking Companies Listed On Bursa Malaysia, Kien Seng Lok, Khai Wah Khaw, Xinying Chew, Wei Chien Ng

International Journal of Management, Finance and Accounting

This study examines the relationship between Sustainable Development Goals (SDGs) compliance and financial performance in Malaysian banks from 2013 to 2022. Using advanced machine learning techniques, including Support Vector Machines, Decision Trees, K-nearest Neighbours, Extra Trees, Gradient Boosting, and Random Forests, banks were classified into financial performance tiers. Gradient Boosting was the most effective, achieving 80% accuracy in categorising medium and low-performance tiers. Significant correlations were found between SDGs 10 and 15, as well as financial metrics like market capitalisation and asset turnover. These findings highlight the benefits of integrating specific SDGs into banking strategies and the need for supportive …

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Effects Of Political Connections On Earnings Management Practices In Nigeria: Does The Board Of Directors’ Efficacy Matter?, Auwalu Musa

International Journal of Management, Finance and Accounting

The purpose of this study is to investigate the effects of political connections and earnings management and to explore the role of the board of directors’ efficacy on the relationship between political connections and earnings management practices. A panel data set of 365 observations from 73 firms (2018 to 2022) listed on the Nigerian Exchange Group (NGX) was used, and the Driscoll and Kraay standard error fixed effect was employed in testing the hypotheses. The findings indicated that politically connected boards are positively associated with accrual earnings management and negatively associated with real earnings management practices. The study also finds …

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The Determinant Of Islamic Bank Profitability And Stability In Malaysia, Asmah Mohd Jaapar, Nur Ain Abdul Hamid, Nurhatiah Ahmad Chukari

International Journal of Management, Finance and Accounting

This study examines the determinants of profitability and stability of 14 Islamic banks in Malaysia using secondary data from 2018 until 2022. Hausman and Breush-Pagan's tests indicate that the fixed effect panel model is the best model to predict the relationships. The final fixed effect model for the profitability of Islamic banks shows that capital adequacy ratio (CAR), Z-score, and gross domestic product (GDP) have significant relationships with return on assets (ROA). CAR has a negative effect, while Z-score and GDP positively affect ROA. On the other hand, the final fixed effect model for the stability of Islamic banks shows …

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The Relationship Between Percentage Of Layoffs, Company Age, And Earnings Per Share In Tech Firms, Demarco Dejion Pope

Walden Dissertations and Doctoral Studies

Business owners and investors are concerned that layoff announcements and company age may negatively impact earnings per share (EPS), reducing investor confidence and ultimately lowering stock performance. This decline in stock value can affect a company’s ability to attract investment and sustain long-term growth. Grounded in the prospect theory, the purpose of this quantitative correlational study was to examine the relationship between the percentage of layoffs, company age, and earnings per share. The participants were 107 technology firms with at least 1,000 employees on the NASDAQ Stock Index that initiated layoffs during the 2021–2022 calendar years. The data was collected …

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From Classroom To Boardroom: An In-Depth Look At Critical Thinking Amongst Accounting Students, Dorothy A. Thompson, Timothy G. Bryan

Accounting Faculty Research

The 2020 Guiding Principles and Standards of the Association to Advance Collegiate Schools of Business accreditation Standard 4.3 requires business students to be equipped with critical and analytical thinking skills. Killian (2013) states that by engaging students in a problem-based case study in an introductory-level managerial accounting course, students can acquire critical thinking skills, rather than memorize. Results from this study suggest critical thinking skills increased when it came to detecting, explaining, and defining a problem. Just as significant, critical thinking skills increase when a student encounters a problem and can solve it and make a conclusion. The paper concludes …

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The Effect Of Company Size And Inventory Intensity On Tax Aggressiveness With Political Connections As A Moderating Variable In Agricultural Sector Companies Listed On The Bei For The Period 2019-2023, Dewi Amalia Cipta Pratama, Nurul Rusdiansyah, Dania Meida Rosyidah, Heliani Heliani

Journal of Accounting Auditing and Business

This study aims to analyze the effect of company size and inventory intensity on tax aggressiveness with political connections as a moderating variable in agricultural sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The research method used is quantitative analysis with multiple linear regression analysis methods involving 40 companies selected through purposive sampling techniques. The analysis shows that company size and inventory intensity significantly influence tax aggressiveness. In addition, political connections have been proven to moderate the relationship between company size, inventory intensity, and tax aggressiveness. This finding suggests that companies with political connections tend …

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Has The Iasb Successfully Achieved Its Stated Goals? A Literature Synthesis And Theoretical Model, Stephen B. Salter, Hong Kim Duong, Gaurav Gupta

Accounting Faculty Publications

The purpose of this paper is to examine whether the International Accounting Standards Board (IASB) has been successful in achieving its stated objective of enhancing the comparability of financial reports produced across the globe. According to IFRS.org, "IFRS Accounting Standards bring transparency by enhancing the international comparability and quality of financial information, enabling investors and other market participants to make informed economic decisions." To meet our research objective, we summarize the research on international financial reporting standards (IFRS) found in seven relevant ABDC A and A* journals for 2016-2021. Based on the examination of published research, we create a model …

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Persistence Is Not Key: A Study On The Relationship Between The Persistence Of Going Concern Opinion Type I Errors And Investor Confidence, Christin Marie Kooti

Theses, Dissertations and Capstones

This study examines how persistent Type I errors in going concern opinions impact investors’ decisions and confidence in the warning signal embedded in the opinion. Despite regulatory changes intended to improve audit accuracy and restore investors’ confidence in the audit profession, such as the Sarbanes-Oxley Act and the Accounting Standard Update 14-15, along with the StoneRidge Investment Partners vs. Scientific Atlanta Court Case verdict, persistent going concern opinions (Type I errors) weaken the perceived informativeness of audit warnings. Signaling theory provides the framework to explore the question: “Do persistent Type I errors in going concern opinions influence investors’ perceptions of …

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Employee Benefit Plan Audits: Knowledge Spillover For Improving Quality, Lisa Ann Nash

Theses, Dissertations and Capstones

This study provides a unique glimpse into the work of non-BigN accounting firms offering Employee Benefit Plan (EBP) audit services for single employer defined contribution plans. The study examines knowledge spillover from joint services and EBP auditor specialization to improve EBP audit quality. EBPs often incur low-quality audits, resulting in penalties assessed by the Department of Labor (DOL) for deficiencies. Companies may feel a sense of comfort hiring the same auditor they used for their company financial statements, but the EBP audits require the auditor to possess specialized knowledge beyond the requirements for the financial statements to confirm compliance with …

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Legal Expertise And The Litigation Risk From Carbon Emissions, Mahmud Rahman

Accounting Dissertations - Archive

The increasing frequency of climate-related litigation presents significant risks for high-emitting firms, leading many to adopt strategies that reduce legal exposure and associated costs. General Counsel (GC), due to their legal expertise, are increasingly integrated into top management to help firms navigate this complex regulatory environment. Using an ordered logit model, this study finds that firms with higher greenhouse gas (GHG) emissions are more likely to have a GC to their executive team. The presence of a GC in top management leads to a lower likelihood of the firm being fined for violations as well as lower penalties of federal …

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The Impact Of Audit Quality On Earnings Management In Publicly Listed U.S. Companies, Blessing Chidiebere Uwakwe, James N. Mohs

Accounting Faculty Publications

This study examined the effect of Audit quality on Earnings management of publicly listed US companies. The dependent variable; Earnings management, was measured using discretionary accruals, while the Independent Variable; Audit quality, was proxied by factors Auditor size (Big Four), audit fees, and auditor tenure. The study adopted a quantitative research design to investigate the relationship between audit quality and earnings management. A sample of publicly listed U.S. companies was selected from the SandP 500 index, spanning a period of five years (e.g., 2018-2022). Financial data were sourced from publicly available databases such as SEC filings, annual reports, and audit …

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Merchant Guild Culture And Companies’ Sustainable Development: An Empirical Investigation Based On Esg Performance, Yi Wang

Dissertations and Theses Collection (Open Access)

In the context of global economic growth and growing emphasis on sustainable development, this study focuses on the impact of merchant guild culture, an important part of traditional Chinese culture, on the sustainable development of enterprises. Through an in-depth exploration of the historical evolution and cultural connotations of merchant guild culture, this paper systematically analyzes its potential influence on corporate behavior and sustainable development. Using a sample of A-share listed companies and applying regression analysis and other empirical research methods, this study finds that merchant guild culture facilitates the sustainable development of enterprises. Mechanism analysis reveals that merchant guild culture …

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Indirect Earnings Management, Scott B. Jackson, Jason T. Rasso, Aaron F. Zimbleman

Faculty Publications

We hypothesize that managers use their hierarchical role as reviewers of accounting judgments and estimates to manage earnings, which we call indirect earnings management (IEM). Across a series of experiments using highly experienced financial executives as participants, we provide evidence that IEM (1) is likely used by managers to achieve current and future earnings targets, (2) reduces both cognitive dissonance associated with managing earnings and the extent to which managers think that their behaviors constitute earnings management, and (3) is more likely to be used when corporate governance is strong than when corporate governance is weak. The results of this …

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Full-Text Articles in Entire DC Network

Tax Clinic, Thomas Ochsenschlager

Tax Adviser

Tax Trends, Nicholas J. Fiore

Tax Adviser

Tax Planning Using Electronic Spreadsheets On The Microcomputer, C. Douglass Izard

Tax Adviser

Tax Clinic, William T. Diss

Tax Adviser

A Practical Guide For Navigating The Pte Tax Landscape, Caitlin Sizemore

Undergraduate Theses

The Impact Of Sec Deadline: Does Accelerated Sec Filing Deadlines For Publicly Traded Companies Increase Restatements Of Financial Statements?, Angela Sutton

Honors Projects in Accounting

Aggregate Earnings And Global Equity Returns, Yigit Atilgan, K. Ozgur Demirtas, A. Doruk Gunaydin, Aynur Dilan Tosun, Duygu Zirek

Department of Accounting and Finance Faculty Scholarship and Creative Works

Interactive Worksheets For Self-Study, Alice Luby

Case studies: Digital Education

Is More Always Better? An Experimental Examination Of The Effects Of Feedback Frequency, Narcissistic Oversensitivity, And Growth Mindset On Performance Accuracy, Joseph A. Johnson, Khim Kelly, Wioleta Olczak

Accounting Faculty Research and Publications

The Effect Of Narcissism And Contract Frame On Employee Performance In The Presence Of An Ex Ante Target, Theresa Libby, Wioleta Olczak

Accounting Faculty Research and Publications

The Impact Of Sustainable Urban Development On The Issuance Of Urban Investment Bonds, Xinglin Shou

Dissertations and Theses Collection (Open Access)

Internal Control And Urban Investment Bond Issuance, Feixiong Zhu

Dissertations and Theses Collection (Open Access)

Assess As You Progress, Alice Luby

Case studies: Brightspace

The Influence Of Digitization Degree On The Internationalization Performance Of Family Firms, Hao Zhang

Dissertations and Theses Collection (Open Access)

Unexpected Defaults: The Role Of Information Opacity, Aytekin Ertan, Yun Lee, Regina Wittenberg-Moerman

Research Collection School Of Accountancy

The Spillover Effects Of Environmental Lawsuits On Industry Peers, Xia Chen, Qiang Cheng, Xuefan Peng, Ziliang Zhan

Research Collection School Of Accountancy

Identical Ratios: A Red Flag Of Ratio Management, Qianhua Ling, Andrea Alston Roberts

Accounting Faculty Research and Publications

Decade-Long Analysis Of Sustainable Development Goals Compliance And Financial Performance Tiers In All Banking Companies Listed On Bursa Malaysia, Kien Seng Lok, Khai Wah Khaw, Xinying Chew, Wei Chien Ng

International Journal of Management, Finance and Accounting

Effects Of Political Connections On Earnings Management Practices In Nigeria: Does The Board Of Directors’ Efficacy Matter?, Auwalu Musa

International Journal of Management, Finance and Accounting

The Determinant Of Islamic Bank Profitability And Stability In Malaysia, Asmah Mohd Jaapar, Nur Ain Abdul Hamid, Nurhatiah Ahmad Chukari

International Journal of Management, Finance and Accounting

The Relationship Between Percentage Of Layoffs, Company Age, And Earnings Per Share In Tech Firms, Demarco Dejion Pope

Walden Dissertations and Doctoral Studies

From Classroom To Boardroom: An In-Depth Look At Critical Thinking Amongst Accounting Students, Dorothy A. Thompson, Timothy G. Bryan

Accounting Faculty Research

The Effect Of Company Size And Inventory Intensity On Tax Aggressiveness With Political Connections As A Moderating Variable In Agricultural Sector Companies Listed On The Bei For The Period 2019-2023, Dewi Amalia Cipta Pratama, Nurul Rusdiansyah, Dania Meida Rosyidah, Heliani Heliani

Journal of Accounting Auditing and Business

Has The Iasb Successfully Achieved Its Stated Goals? A Literature Synthesis And Theoretical Model, Stephen B. Salter, Hong Kim Duong, Gaurav Gupta

Accounting Faculty Publications

Persistence Is Not Key: A Study On The Relationship Between The Persistence Of Going Concern Opinion Type I Errors And Investor Confidence, Christin Marie Kooti

Theses, Dissertations and Capstones

Employee Benefit Plan Audits: Knowledge Spillover For Improving Quality, Lisa Ann Nash

Theses, Dissertations and Capstones

Legal Expertise And The Litigation Risk From Carbon Emissions, Mahmud Rahman

Accounting Dissertations - Archive

The Impact Of Audit Quality On Earnings Management In Publicly Listed U.S. Companies, Blessing Chidiebere Uwakwe, James N. Mohs

Accounting Faculty Publications

Merchant Guild Culture And Companies’ Sustainable Development: An Empirical Investigation Based On Esg Performance, Yi Wang

Dissertations and Theses Collection (Open Access)

Indirect Earnings Management, Scott B. Jackson, Jason T. Rasso, Aaron F. Zimbleman

Faculty Publications