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Spring Meeting Of The Council Of The American Institute Of Certified Public Accountants, May 19-21, 2019, Washington, Dc. With Index, Volume 1, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.

Checklists And Illustrative Financial Statements : Not-For-Profit Entities, April 30, 2019, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Financial Reporting: A Comprehensive Evaluation Of Accounting Methods And Applications, Parker Morgan

Honors Theses

This paper serves as a collection of the case studies assigned by Dr. Victoria Dickinson throughout the Professional Research and Development Thesis Program. Each of the twelve case studies presented within this thesis pertains to a different topic or problem regarding the application of accounting standards, financial reporting, or accounting methods. Additionally, this report displays the application of accounting problems to real-life situations, thus incorporating various subjects, such as investments, economics, accounting, and risk advisory. By promoting the use of group-related assignments, this course stimulated teamwork and classroom collaboration. Because of this, students were able to enhance their communication and …

A Survey Of Financial Accounting Reporting, Charles Upton

Honors Theses

This thesis takes a survey of key accounting issues and concepts addressed in financial accounting reporting. Accountancy majors of the Sally McDonnell Barksdale Honors College were given a chance to complete their thesis before their internship of senior year by taking two classes over junior year. This thesis was constructed under the guidance of Dr. Vicki Dickinson in this discussed class. The thesis itself is a compilation of twelve different accounting cases, and each case studies various area of financial reporting.

Honors Accounting Thesis, Robert Loeb

Honors Theses

This thesis consists of nine case studies that involved analyzing the financial statements of both domestic and international companies. These analyses examined a number of accounting related issues and key management decisions regarding accounting policies. The cases required the consideration of management’s responsibility to report accurately and completely the financial results of operations in regard to accounting policy decisions pertaining to financial statement presentation, bad debt expense recognition, and capital asset depreciation. In addition, the cases explored other current topics in accounting such as the convergence of U.S. Generally Accepted Accounting Principles with International Financial Reporting Standards and the implementation …

The Genius Of Good Questions, Matthew Erickson

Marriott Student Review

No abstract provided.

Cultural Intelligence In Business Settings, Tanner Wegrowski

Marriott Student Review

No abstract provided.

Full Issue: Uncharted (Volume 3: Issue 1), Marianna Richardson

Marriott Student Review

No abstract provided.

Cooperation In Community Colleges, Frederic S. Gore

USF Tampa Graduate Theses and Dissertations

With the mounting pressures on institutions of higher education to do more with limited resources, the opportunity to collaborate with other colleges has emerged as a viable tool to create efficiencies and obtain valuable knowledge otherwise unattainable by an institution, even if that collaboration takes place with a competing institution. Enterprise resource planning (ERP) systems are critical to managing student information and college operations, but can be challenging for colleges to implement. Consortia present a unique solution to colleges to address gaps in their expertise and skills needed to achieve a successful ERP implementation. This study explores the factors that …

Earnings Persistence And Levels Of The Accrual Ratio And Discretionary Accruals, Kwadwo Asare

Accounting Department Faculty Journal Articles

This paper evaluates how persistent earnings and its accrual and cash flow components are conditional on the modified Jones Model discretionary accruals and the accrual ratio. Consistent with prior research cash flows are more persistent than both earnings and the accruals component of earnings. While the difference in persistence of the extreme deciles of Discretionary Accruals are not very large, those of the Accrual Ratio are much larger, suggesting that the Accrual Ratio can be a simple but effective gauge of earnings persistence and can complement Discretionary Accruals as a measure of the persistence dimension of earnings quality.

The Stock Market Effects Of Amazon’S Sales Tax Collection Announcements, Andrew Chenevert

Honors Capstones

No abstract provided.

The Effect Of The Financial Crisis On The Accounting Profession In The United States And Europe, Vladislav Chutchev

Senior Honors Theses

While the accounting profession received a great deal of the blame for the 2007-2008 financial crisis, it was only one of a myriad of factors that contributed to the subprime mortgage debacle and resulting economic downturn. The crisis not only affected the market in the United States, but also had a significant impact on the worldwide economy, and especially that of the European Union. In the aftermath of the crisis, existing audit policies and standards were brought into question, and while slight changes were implemented in the U.S. as the result of the Dodd-Frank Act, more substantial reform took place …

Information Sharing Between Mutual Funds And Auditors, Ole-Kristian Hope, Pingui Rao, Yanping Xu, Heng Yue

Research Collection School Of Accountancy

This paper examines whether there is information sharing between mutual funds and their auditors about the auditors’ other listed firm clients. Using detailed hand-collected data from the Chinese market and employing levels, changes, and PSM analyses, we find that mutual funds earn higher profits from trading in firms that share the same auditors. The effects are more pronounced when firms have a more opaque information environment and when the audit partners for the fund and the partners for the listed firm share school ties. The evidence is consistent with information flowing from auditors to mutual funds, providing mutual funds with …

Blockchain Technology: The Disruption And Impact To The Accounting Profession, Laine Parker

Undergraduate Honors Theses

Blockchain is a digital ledger that records transactions conducted between different parties in a network. This technology has the potential to be very beneficial but is not currently in the place to apply practically to the accounting field. In today’s environment, blockchain is being used in many different areas of business, namely supply chain management and logistics. It is in the process of being translated into the accounting field and potentially replacing the traditional enterprise resource planning (ERP) systems the majority of companies use for accounting today. However, with certain advancements in the technology, it could significantly change accounting in …

Effective Tax Rates For Multinational And Domestic Corporations: A Closer Examination, Allen Lee Ryan

LSU Doctoral Dissertations

This study investigates the differences in effective tax rates between U.S. multinational corporations and U.S. domestic corporations during the past 30 years. In a recent article published in the Journal of Financial Economics, Dyreng et al. (2017) found that cash effective tax rates for U.S. multinational and U.S. domestic corporations have been declining since 1988. The authors also found that multinational corporations show a higher cash effective tax rate when compared to domestic corporations. Using federal and state effective tax rates, I first examine the difference between these tax rates for multinational and domestic corporations. I find mixed results …

Examining An Experiential Learning Approach To Prepare Students For The Volatile, Uncertain, Complex And Ambiguous (Vuca) Work Environment, Poh Sun Seow, Gary Pan, Grace Koh

Research Collection School Of Accountancy

Due to the constantlychanging work environment, there is a need for universities to produce studentswho can adapt in a volatile, uncertain, complex and ambiguous (VUCA) work environment.A university in Singapore introduced its UNIS-X experiential learning pedagogyto prepare her students with future work skills to cope with a VUCA work environment.The UNIS-X approach encompasses four principles (project-based learning;interdisciplinarity; close collaboration between faculty and external partners;and active mentoring) in a single course. The aim of this study is to examinethe effectiveness of the UNIS-X experiential learning pedagogy. Although theUNIS-X group has a higher improvement of problem-solving skills compared to thenon-UNIS-X group, the …

Government Auditing Standards And Single Audits, March 1, 2019; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Not-For-Profit Entities, March 1, 2019; Audit And Accounting Guide, Pak-Aims (American Institute Of Management Sciences)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Open Meeting Agenda, February 12, 2019, New Orleans, La, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Preventing Accounting Fraud, Singapore Management University

Perspectives@SMU

Technology can help identify possible fraud but it might not overcome ‘capture theory’

Earnings Relevance Changes Post The Egyptian Revolution Crisis, Sara Abdallah

Business Administration

Purpose – This paper aims to investigate whether the value relevance of accounting information has been affected by the occurrence of the Egyptian revolution financial crisis. More specifically, this paper examines the value relevance changes of three key accounting constructs: operating cash flow, normal nondiscretionary accruals and discretionary accruals before and after the Egyptian revolution crisis.

Design/methodology/approach – Ordinary Least Squares (OLS) regression is used to examine the changes in earnings value relevance across before and after the Egyptian revolution crisis. The performance matched Jones model (Kothari et al., 2005) is used to estimate the discretionary accruals.

Findings – After …

Navigating Sino-American Business Relationships, Ryan Stenquist

Marriott Student Review

Relationships between American and Chinese companies have never been more important or profitable as they are now. With linguistic, moral, governmental, and legal systems developed entirely independent of each other for thousands of years, these relationships also prove the most difficult and complex to navigate. This article explores mistakes foreigners often make while doing business in China, the current environment and culture of joint ventures with native Chinese, and how to succeed in the challenging yet rewarding economy now opening up to the world.

Full Issue: The Balancing Act (Volume 2: Issue 3), Marianna Richardson

Marriott Student Review

The balancing act of contemporary life can be exhausting. Rarely is rewarding work, deeply satisfying relationships, and rejuvenating self-care tied up in a package and delivered on your doorstep. Sandholtz, Derr, Buckner, and Carlson, ask the question, “Has life for the dedicated post-modern careerist been reduced to ‘You’re born, you juggle, then you die?’” Hopefully, that is not the pre-destined fate of all contemporary adults.

In this issue of Marriott Student Review, our authors explore the balancing act of business professionals who teeter between relationships and work, as well as success and failure in their external and internal lives.

The Interplay Among Tax Specialists, Corporate Tax Behavior, And Tax Accrual Quality, Pradeep Sapkota

LSU Doctoral Dissertations

Do tax specialists improve the accrual quality of tax accounts while simultaneously lowering effective tax rates (ETR)? Tax specialists are associated with lower ETRs. Since prior research finds that companies with lower ETRs are associated with lower financial reporting quality, companies that employ tax specialists may have lower tax accrual quality (TAQ). However, the potential for knowledge spillover and specialization effects suggests that tax specialists may simultaneously lower ETRs and improve TAQ. Thus, tax specialists can have an interesting influence on the joint effect with low ETRs on TAQ. I find that companies with lower ETRs are associated with lower …

The Role Of Government Internal Control Systems And Utilization Of Information Technology In Quality Reports, Evelytha Goutama, Ivan Yudianto

Journal of Accounting Auditing and Business

This study aims to determine how the implementation of the government internal control system and the use of information technology in improving the quality of local-owned asset reports in the Government of West Bandung Regency, Bandung City, and Subang Regency. This study uses qualitative methods, and data collection is done by interview and documentation techniques to 12 informants who are Heads of Asset Fields in Financial and Asset Management Agency of Bandung City, Subang Regency, and West Bandung Regency. Data analysis is done by reducing data and then presenting data and drawing conclusions on data obtained according to the method …

The Influence Of Religiosity, Nationalism, And Tax Corruption Perception On Tax Compliance, Hani Hanifah, Ivan Yudianto

Journal of Accounting Auditing and Business

This study aims to determine the effect of religiosity, nationalism, and perceptions of tax corruption on MSMEs taxpayer compliance in the area of Bandung City. This research used taxpayer awareness, moral obligation, and quality of tax service as factors. A questionnaire was used as research instruments in data collection. Respondents in this research were individuals who run businesses that belong to small and medium micro-enterprises. Multiple linear regression with SPSS program version 23 was applied for data analysis. The results of this study concluded that religiosity, nationalism, and perceptions of tax corruption simultaneously influenced significantly to taxpayer compliance. Partially test …

Business Education Of Ceo-Cfo And Annual Report Readability, Ling Tuo, Yu (Tony) Zhang, Zhenfeng Liu, Ruixue Du

Accounting Faculty Publications

Financial report readability captures the transparency and effectiveness of information communicated by firms’ executives. It’s interesting to investigate whether business knowledge, cognitive preferences, and professional ethics taught by a business education will shape the CEO/ CFO’s thinking in determining words, languages, paragraphs, and contents presented in financial reports when the self-interested CEO/CFO tends to influence the interpretation of financial information users. Using a sample of S&P 1500 CEOs and CFOs, we find that the CEO (CFO) with a business degree is associated with better (worse) readability of annual reports and the positive (negative) relation is strengthened (moderated) by internal corporate …

U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 73th Edition, 2019; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.

Examining The Use Of Accounting Information In Planned Careers: A Group Project To More Fully Engage Students In Introductory Accounting Courses, Alissa Choi, Karen Schuele, Mark D. Sheldon, Mariah Webinger

2019 Faculty Bibliography

Most undergraduate business students are required to complete one or two introductory accounting courses, but many fail to see the value that such coursework offers their career (Chen, Jones, and McIntyre 2004). However, engaging students in exercises that explicitly demonstrate the link between course content and planned areas of study enhances the student experience in introductory accounting courses (Turner, Lesseig, and Fulmer 2006). This article presents a group project for introductory accounting courses that links course content to planned areas of study across business disciplines. We discuss all elements of the semester-long project and offer several tools to help with …

Examining The Use Of Accounting Information In Planned Careers: A Group Project To More Fully Engage Students In Introductory Accounting Courses, Alissa Choi, Karen Schuele, Mark D. Sheldon, Mariah Webinger

2019 Faculty Bibliography

Most undergraduate business students are required to complete one or two introductory accounting courses, but many fail to see the value that such coursework offers their career (Chen, Jones, and McIntyre 2004). However, engaging students in exercises that explicitly demonstrate the link between course content and planned areas of study enhances the student experience in introductory accounting courses (Turner, Lesseig, and Fulmer 2006). This article presents a group project for introductory accounting courses that links course content to planned areas of study across business disciplines. We discuss all elements of the semester-long project and offer several tools to help with …