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Articles 1951 - 1980 of 14488
Full-Text Articles in Entire DC Network
Public Governance And Environmental Performance: An International Perspective, Sofik Handoyo, Fury Khristianty Fitriyah
Public Governance And Environmental Performance: An International Perspective, Sofik Handoyo, Fury Khristianty Fitriyah
Journal of Accounting Auditing and Business
Purpose of the study is to examine the relationship of public governance and the national environmental performance. Background of the research is driven by the fact that countries located in the same geographic showed different environmental performance. It is believed that public governance will determine national environmental performance. The higher public governance index, the better national environmental performance will be. The subject of the research is the countries that are listed as world bank member. Objects of the research are public governance and environmental performance. Public governance was represented by variables, namely accountability, political stability, government effectiveness, regulatory quality, and …
Financial Predictors Of Fraud In Nonprofit Organizations, Dawn Marie Schwartz
Financial Predictors Of Fraud In Nonprofit Organizations, Dawn Marie Schwartz
Doctoral Dissertations and Projects
Nonprofit organizations are especially vulnerable to fraud. Incidents of fraud can have devastating consequences on these organizations and the nonprofit sector overall. This applied doctoral research project examined the use of financial predictors for reported fraud in U.S. nonprofit organizations. The study utilized financial data from 2017 IRS Form 990 filings of 644 U.S. nonprofit organizations with a 501(c)(3) tax exempt status. The researcher performed logistic regression analysis to determine and evaluate any associations between the financial variables and the existence of reported fraud. Three of the financial variables, cash growth rate (p=.001), asset growth rate (p=.046), and the ratio …
Brokers And Dealers In Securities, August 1, 2019; Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Brokers And Dealers In Securities, August 1, 2019; Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Construction Contractors, August 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Construction Contractors, August 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Collaborative Speculation And Overvaluation: Evidence From Social Media, Adam Barrett Booker
Collaborative Speculation And Overvaluation: Evidence From Social Media, Adam Barrett Booker
Graduate Theses and Dissertations
I use data from StockTwits and Twitter to provide evidence that investor attention on social media in the period before earnings is related to short-term overvaluation, consistent with bullish investors herding around common information. In the 2 to 60 days after earnings, returns for companies in the highest quintile of pre-earnings announcement investor attention are 4.2 percent lower than those of companies in the lowest quintile. I find evidence that the negative post-earnings drift result found in this study is related to investors waiting until after earnings are announced to enact costly arbitrage strategies. I further examine intra- and inter-network …
The Impact Of Working Capital, Return On Assets And Return On Equity On Corporate Income Tax, Nikke Yusnita Mahardini
The Impact Of Working Capital, Return On Assets And Return On Equity On Corporate Income Tax, Nikke Yusnita Mahardini
Journal of Accounting Auditing and Business
This study aims to examine the effect of working capital, Return on Assets (ROA), and Return on Equity (ROE) on corporate income tax. The population of this study is mining companies, and the total sample was involved is thirty-six companies. The data used in the study is in the form of financial statements obtained from the Indonesia Stock Exchange (IDX). The data analysis method used in this study is the multiple regression analysis. Results of the study indicate that working capital significantly influences corporate income tax. Meanwhile, Return on Assets (ROA) and Return on Equity (ROE) are not significant to …
Auditor’S Responsibilities Relating To Other Information Included In Annual Reports; Statement On Auditing Standards, 137, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditor’S Responsibilities Relating To Other Information Included In Annual Reports; Statement On Auditing Standards, 137, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Forming An Opinion And Reporting On Financial Statements Of Employee Benefit Plans Subject To Erisa; Statement On Auditing Standards, 136, American Institute Of Certified Public Accountants. Auditing Standards Board
Forming An Opinion And Reporting On Financial Statements Of Employee Benefit Plans Subject To Erisa; Statement On Auditing Standards, 136, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Auditing Under The Influence: The Role Of Client Gender In Audit Negotiations, Jennifer Hamrick
Auditing Under The Influence: The Role Of Client Gender In Audit Negotiations, Jennifer Hamrick
PhD in Business Administration Dissertations
Client characteristics, one antecedent to auditor judgments (Hurtt, et al. 2013), have considerable influence on auditor-client negotiations of proposed audit adjustments, and ultimately audit quality. Client gender is one specific characteristic that has received recent attention for its influence on financial statement conservatism and audit fees. However, there is little empirical evidence on the influence of client gender on auditor-client negotiation outcomes. Client gender is expected to influence auditor judgments such that auditors are expected to propose lower audit adjustments to male (vs. female) clients due to the lower source credibility typically assigned to females (Kray, Galinsky, & Thompson, 2002; …
Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, July 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, July 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Aicpa Professional Standards As Of July 1, 2019, Volume 2: Statements Of Position — Auditing And Attestation, Statement Of Position — Accounting, Accounting And Review Services, Accounting And Review Services (Clarified), Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Professional Standards As Of July 1, 2019, Volume 2: Statements Of Position — Auditing And Attestation, Statement Of Position — Accounting, Accounting And Review Services, Accounting And Review Services (Clarified), Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Charting The Future Of Accountancy With Ai, Clarence Goh, Gary Pan, Poh Sun Seow, Benjamin Huan Zhou Lee, Melvin Yong
Charting The Future Of Accountancy With Ai, Clarence Goh, Gary Pan, Poh Sun Seow, Benjamin Huan Zhou Lee, Melvin Yong
Research Collection School Of Accountancy
No abstract provided.
Does Deferred Tax Mediate The Relationship Between Tax Planning And Earnings Management?, Wafaa Salah
Does Deferred Tax Mediate The Relationship Between Tax Planning And Earnings Management?, Wafaa Salah
Business Administration
The objective of this study is to investigate the effect of deferred tax disclosed under the Egyptian Accounting Standard No. 24, income taxes, and tax planning on earnings management. In addition, to investigate the role of net deferred tax liabilities as a mediator between tax planning and earnings management. This study employs a sample of 127 firms listed on the Egyptian stock exchange covering the period 2011 to 2017 ending up with 889 observations. A stratified simple random sampling technique was used to select the sample. Path analysis is employed to examine the framework of the study and analyses the …
Analisis Tingkat Kesadaran Mahasiswa Terhadap Pentingnya Sertifikasi Profesi, Mila Viendyasari, Wahyu Nofiantoro
Analisis Tingkat Kesadaran Mahasiswa Terhadap Pentingnya Sertifikasi Profesi, Mila Viendyasari, Wahyu Nofiantoro
Jurnal Administrasi Bisnis Terapan
The long-term goal of this research is to be useful for stakeholders at the University of Indonesia and assist The University of Indonesia Professional Certification Intitute. The first target is specifically for the research to be an input for Certification Bofies and University of Indonesian lecturers to always improve socialization regarding the importance of Professional Certification. Secondly, so that students are more aware of the importance of professional certification. This study used descriptive analysis method which aims to provide an overview of an object of research under study through collected samples or data and make generally accepted conclution. The sample …
Comment Letters On Proposed Statement On Auditing Standards: Auditing Evidence, June 20, 2019, Comments Are Requested By September 18, 2019, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards: Auditing Evidence, June 20, 2019, Comments Are Requested By September 18, 2019, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, Audit Evidence, June 20, 2019, Comments Are Requested By September 18, 2019, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Audit Evidence, June 20, 2019, Comments Are Requested By September 18, 2019, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Standards For Accounting And Review Services, Materiality In A Review Of Financial Statements, Adverse Conclusions, And Special Purpose Frameworks, June 19, 2019, Comments Are Requested By September 20, 2019; Exposure Draft (American Institute Of Certified Public Accountants), 2019, June 19, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services, Materiality In A Review Of Financial Statements, Adverse Conclusions, And Special Purpose Frameworks, June 19, 2019, Comments Are Requested By September 20, 2019; Exposure Draft (American Institute Of Certified Public Accountants), 2019, June 19, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
The Impact Of Internal Auditors' Professional And Social Affiliations On Financial Reporting Quality, Reanna Berry
The Impact Of Internal Auditors' Professional And Social Affiliations On Financial Reporting Quality, Reanna Berry
PhD in Business Administration Dissertations
The internal audit function is a critical component of strong corporate governance, along with firm management, the audit committee, and the external auditor (Hermanson & Rittenberg, 2003; Gramling, Maletta, Schneider, & Church, 2004). A potential threat to this strong corporate governance is professional and social affiliations. Accordingly, the Sarbanes-Oxley Act (SOX, 2002) limits some professional affiliations among management, the audit committee, and the external auditor (S206; S301), but only provides one limitation related to the internal auditor, which is that an external auditor cannot simultaneously provide internal audit consulting services to its audit client (S201(a)). Professional and social affiliations among …
Auditor Choice And Information Asymmetry: Evidence From International Syndicated Loans, Zhiming Ma, Derrald Stice, Rencheng Wang
Auditor Choice And Information Asymmetry: Evidence From International Syndicated Loans, Zhiming Ma, Derrald Stice, Rencheng Wang
Research Collection School Of Accountancy
Analyzing a large sample of non-US public firms from 31 countries that obtain private loans, we find that loan syndicates that lend to borrowers that employ Big N auditors are larger and less concentrated and that the lead arrangers and largest investors of these syndicates are able to hold a lower proportion of the loan after issuance. Further analysis demonstrates that this effect exists only in countries with strong creditor rights and in those countries with high levels of societal trust, suggesting that both sound formal and informal institutional factors are prerequisites for lenders and borrowers to benefit from differential …
Comment Letters On Proposed Statement On Standards For Accounting And Review Services, Materiality In A Review Of Financial Statements, Adverse Conclusions, And Special Purpose Frameworks, June 19, 2019, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Comment Letters On Proposed Statement On Standards For Accounting And Review Services, Materiality In A Review Of Financial Statements, Adverse Conclusions, And Special Purpose Frameworks, June 19, 2019, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards, Amendments To The Description Of The Concept Of Materiality, June 5, 2019, Comments Are Requested By August 5, 2019; Exposure Draft (American Institute Of Certified Public Accountants), 2019, June 5, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, Amendments To The Description Of The Concept Of Materiality, June 5, 2019, Comments Are Requested By August 5, 2019; Exposure Draft (American Institute Of Certified Public Accountants), 2019, June 5, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, Amendments To The Description Of The Concept Of Materiality, June 5, 2019, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Amendments To The Description Of The Concept Of Materiality, June 5, 2019, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Evaluating The Effect Of Corporate Tax Reductions On Value Chain Sourcing Decisions, James Mohs, Arthur Galloway
Evaluating The Effect Of Corporate Tax Reductions On Value Chain Sourcing Decisions, James Mohs, Arthur Galloway
Accounting Faculty Publications
The objective of this paper is to evaluate the changes in the elements of the value change sensitivity model and identify if there has been a significant shift in the profitability of one country to another. Validating the work on the adjusted present value (APV) formula provided by Rainish, Mensz, and Mohs (2015), this paper analyzes how the new U.S. corporate tax rates will impact a company’s sourcing decision. Also, the value-added tax (VAT) is used in all other OECD countries, except the U.S, and therefore this will be part of the evaluation. The third variable that has a crucial …
The Effects Of Corporate Reputation And Compensation Disclosure On Investor Judgments, Poh Sun Seow, Clarence Goh, Gary Pan
The Effects Of Corporate Reputation And Compensation Disclosure On Investor Judgments, Poh Sun Seow, Clarence Goh, Gary Pan
Research Collection School Of Accountancy
Regulators have increased the disclosure requirements of top executives as part of corporate governance reform. This study examines how trust arising from a firm’s corporate reputation will interact with top executive compensation disclosure to influence investor judgments. This study used a 2 X 2 between subjects experimental design, with corporate reputation (good versus bad) and pay ratio (high versus low) as independent variables to test the hypotheses. The key findings show that if the firm with a good corporate reputation discloses a high pay ratio, participants punished the good reputation firm more than the bad reputation firm, demonstrating a negative …
Disproportionate Insider Control And Firm Performance, Barry Hettler, Arno Forst
Disproportionate Insider Control And Firm Performance, Barry Hettler, Arno Forst
School of Accountancy Faculty Publications
The effect of disproportionate insider control on firm performance is ambiguous. Disproportionate control may enhance insiders’ ability to expropriate perquisites; on the other hand, it may provide stability of management and reduce short-term market pressures. Using a hand-collected sample of U.S. dual-class firms, we find that disproportionate control is positively associated with accounting-based performance, but negatively associated with Tobin's Q. These results are consistent with the incentives of entrenched insiders who are interested in profitability but less beholden to capital markets.
Aicpa Technical Questions And Answers, As Of June 1, 2019, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Technical Questions And Answers, As Of June 1, 2019, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Audit And Accounting Manual, June 1, 2019: Nonauthoritative Practice Aid, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Audit And Accounting Manual, June 1, 2019: Nonauthoritative Practice Aid, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Skin In The Game? Experimental Reactions To Prospective Reputational Damage By Corporate Personnel, Jesus R. Jimenez-Andrade, Timothy J. Fogarty
Skin In The Game? Experimental Reactions To Prospective Reputational Damage By Corporate Personnel, Jesus R. Jimenez-Andrade, Timothy J. Fogarty
Accounting Faculty Publications (Archived)
All organizations confront the possibility of scandal; however, the reputational threat caused by scandal is exacerbated when these events are not properly addressed. Since scandals also have the potential to adversely affect organizational personnel, dilemmas arise regarding traditional ideas of employee agency. In this study, we conduct an experiment manipulating the severity of the reputational threat and its financial consequences for decision-makers, using actual corporate officers and internal auditors. One key question is this: “Are corporate decision-makers’ responses to potential scandals affected by whether they, as incentivized individuals (via stock options), have “skin in the game?” Findings indicate that corporate …
Case Studies Of Accounting Concepts And Methodologies, Bruce Senter
Case Studies Of Accounting Concepts And Methodologies, Bruce Senter
Honors Theses
Instead of the traditional honors thesis that is written during a winter internship and communicated to the dean throughout the course of work, the following alternative thesis is composed of twelve individual case studies that were drawn from the course Accountancy 420. The course, led by Dr. Victoria Dickinson, was scheduled in a way that the cases were worked on in conjunction with professional meetings and presentations, in which members of accounting firms or various other businesses would discuss topics relating to the current state of accounting, their specific industry, and how the two intertwine. The case studies all required, …
Auditing Standards Board (Asb) Meeting Highlights May 20-23, 2019 Nashville, Tn, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting Highlights May 20-23, 2019 Nashville, Tn, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.