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The Survival Of The German Fintech Market: An Accounting-Based Valuation, Leonard Stuckenborg, Jens Leker

The Journal of Entrepreneurial Finance

The purpose of this paper is to examine the essential characteristics of the financial statements of FinTech start-ups and to investigate which figures of balance sheets are suitable indicators of failure for this still rising group of start-ups. We conduct a quantitative analysis of 595 annual reports of FinTech start-ups issued between 2007 and 2016. Our study reveals that the balance sheets have a high share of current assets and often show losses not covered by equity. Based on the financial variables, the period of three to five years after foundation could be identified as critical phase for the future …

Internal Control Strategies To Mitigate Fraud In Small Manufacturing Businesses In Cameroon, Thomas Ndive Molungu

Walden Dissertations and Doctoral Studies

Approximately 51.3% of small manufacturing businesses lack effective internal controls to deter fraud. Internal control strategies, when adequately implemented, can mitigate fraud and improve profitability in small manufacturing businesses. The objective of this single qualitative case study was to explore the internal control strategies used in a small manufacturing business to mitigate assets misappropriation fraud and improve profitability. Agency theory was the conceptual framework for this study. Five business managers in a small manufacturing firm in Cameroon participated in face-to-face semistructured interviews. The data analysis process included Yin's 5-step process. Identified themes included (a) governance at a higher management level, …

Codification Of Statements On Standards For Attestation Engagements, Number 18, As Of January 2019, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

On Implementation Delays, Marginal Costs And Price Dynamics: A Theoretical Note With Implications For The Philippines, Lawrence B. Dacuycuy, Mariel Monica Sauler, Dickson Lim

DLSU Business & Economics Review

It has been known that longer implementation delays in public investments result in sluggish accumulation of public capital. In models in which public capital determines firm productivity, the longer the duration of implementation delays, the

higher the marginal costs which, in a New Keynesian economy means higher price markups. Consequently, higher mark- ups may increase the inflation rate, leading to an appropriate monetary policy response. Using a dynamic stochastic general

equilibrium (DSGE) model, this theoretical note focuses on the relationships among government investments, firm pricing policy, and monetary policy. It addresses some aspects of public investment, and through simulations, characterizes …

A Comprehensive Analysis Of Financial Reporting Through Case Studies, Cole Conner

Honors Theses

This paper serves as an investigation and analysis of the financial reporting practices of publicly traded companies, in addition to addressing a number of other selected accounting topics. This was accomplished through the analysis of a number of accounting case studies. Each of these studies addresses a specific topic related to financial reporting such as the accounting for income taxes, the treatment of plant property and equipment, and the treatment of investments in securities. The cases provide background related to the topic and organization(s) discussed as well present a series of questions which guide in the discussion and analysis of …

Twelve Cases Of Accounting, Caroline Cantrell

Honors Theses

The honors accounting students at the University of Mississippi are given the option to participate in an alternative thesis track; we partake in a year-long class junior year in which we are given a case study every other week to complete by the following week. We are also required to participate in accounting case competitions sponsored by Big Four accounting firms, in which we give oral presentations of our business solutions to partners at the firms. In this thesis, I have investigated twelve case studies of accounting. The topics in these cases include generally accepted accounting principles, bad debt expense, …

The Aids Volcano : Narratives Of Hiv/Aids In The Iranian Public Sphere, Elham Pourtaher

Legacy Theses & Dissertations (2009 - 2024)

Broadly construed, this thesis will examine the transformations in the socio-cultural construction of HIV/AIDS in Iran from the joint perspectives of media and medical sociology. Until recently, official public narratives in Iran primarily regarded AIDS to be a drug-related disease. However, beginning from the early 2010s, a new narrative frame (often called as “the third wave”) introduces a significant “alarming” collective shift in the transmissions modes of the disease toward sexual pathways. Having observed the rather rapid transformation of the public AIDS framing, this research began with an empirical question: considering the fact that the shift implied the prevalence of …

Valuation Strategies For Small Businesses' Intangible Assets, Lee Dupree

Walden Dissertations and Doctoral Studies

Small business owners who attempt to sell their businesses may not receive full value if they do not adequately value their intangible assets. The purpose of this multiple case study was to explore effective strategies business leaders used to value intangible assets when considering the sale of their businesses. The participants for this study were 5 business owners in a metropolitan area in the southeastern United States who had successful valuation experiences during the sale of their businesses. Data were collected through semistructured interviews with participants, methodological triangulation, observations, and review of company documents. Data were analyzed using thematic analysis, …

Internal Control Strategies To Mitigate Fraud In Small Manufacturing Businesses In Cameroon, Thomas Ndive Molungu

Walden Dissertations and Doctoral Studies

Approximately 51.3% of small manufacturing businesses lack effective internal controls to deter fraud. Internal control strategies, when adequately implemented, can mitigate fraud and improve profitability in small manufacturing businesses. The objective of this single qualitative case study was to explore the internal control strategies used in a small manufacturing business to mitigate assets misappropriation fraud and improve profitability. Agency theory was the conceptual framework for this study. Five business managers in a small manufacturing firm in Cameroon participated in face-to-face semistructured interviews. The data analysis process included Yin's 5-step process. Identified themes included (a) governance at a higher management level, …

Not Clawing The Hand That Feeds You: The Case Of Co-Opted Boards And Clawbacks, Sterling Huang, Chee Yeow Lim, Jeffrey Ng

Research Collection School Of Accountancy

We examine how board co-option, defined as the fraction of the board comprising directors appointed after the CEO assumed office, is related to clawback adoption. We find that co-opted boards have a lower probability of adopting clawback provisions. Further, the negative association between board co-option and clawback adoption is more pronounced when at least one co-opted member is on the compensation committee and when there is a higher likelihood that a clawback provision will be triggered. Finally, we find that board co-option is an important mechanism through which longer-tenured CEOs reduce the likelihood of clawback adoption.

'Substance' – A Singapore's Perspective, Cindy Siu Ching Wong, Siau Yan Tang

Research Collection School Of Accountancy

One of the principles underpinning the OECD Base Erosion and Profit Shifting (“BEPS”) project is the concept of “substance”. Taxation is to be aligned with substance so that profits are being taxed in the location where value is created. However, what constitutes “substance” has not been clearly defined. This paper seeks to examine the concept of substance as applied in different contexts and attempts to put forth a notion of substance that is relevant to Singapore. Having examined the subject matter, the authors are of the view that it is no longer sufficient to have “substance” as a vague guiding …

Designing A Framework For Maintaining Good Moral Character When Providing Accounting Services To The Legal Cannabis Industry, Alice Guy Azzaro

Doctoral Dissertations and Projects

Cannabis, once delegated to transactions in the shadows and the constant threat of criminal prosecution, has emerged as a booming industry as states continue to legalize it for medical and recreational use. Federal lawmakers have yet to bless the use of cannabis through legislation, so the threat of criminal penalties looms for both cannabis businesses and the businesses that support them, such as CPA firms. State legalization has brought forth an industry that once operated under the radar into the light of legitimacy. With legitimacy comes the obligation to both report and pay taxes at the federal, state, and local …

Investigating The Impact Of Publicly Announced Information Security Breaches On Corporate Risk Factor Disclosure Tendencies, Sandra J. Cereola, Joanna Dynowska

Journal of Cybersecurity Education, Research and Practice

As the reported number of data breaches increase and senators push for more disclosure regulation, the SEC staff issued a guidance in 2011 on disclosure obligations relating to cybersecurity risks and incidents. More recently, on February 26, 2018 the SEC Commission issued interpretive guidance to help assist public companies prepare disclosures regarding cybersecurity risks and incidents. As reported incidents of cybersecurity breaches occur, investors are concerned about the risks associated with these incidents and the impact they may have on financial performance. Although the SEC staff guidance warns public companies to make timely disclosure, recognizing the threat that cybercrime poses …

The Fall Of The 10-K Report: Measuring The Impact Of Accounting Ratios On Financial Performance, Matthew Daruty

CMC Senior Theses

The annual 10-K report has historically been the most important aspect in assessing the position of a publicly held company. However, as the flow of information has increased with the dawn of new technologies, less and less attention has been paid to these audited financial statements. In order to assess if investors are still reacting to the information contained in the annual report, this paper examines the relationship between accounting ratios and stock price in banks traded on United States stock exchanges. By examining accounting ratios instead of simply looking at Earnings Per Share, new information was revealed regarding what …

Ranking Accounting Journals By Topical Area And Methodology, John A. Barrick, Nathan W. Mecham, Scott L. Summers, David A. Wood

Faculty Publications

This paper presents rankings of accounting journals disaggregated by topical area (AIS, audit, financial, managerial, tax, and other) and methodology (analytical, archival, experimental, and other). We find that only for the financial topical area and archival methodology does the traditional top-3 characterization of the best journals accurately describe which journals publish the most-cited work. For all other areas, including AIS, audit, managerial, tax, and other topics, and all other methodologies, including experimental, analytical, and other methodologies the top- 3 characterization does not describe which journals publish the most cited work. For only analytical research does the traditional top-6 journal characterization …

Graduate Bulletin: 2019-2020, Minnesota State University Moorhead

Graduate Bulletins (Catalogs)

No abstract provided.

The Effect Of Auditors’ Informal Communication In The Audit Environment On Financial Reporting Outcomes, Emily K. Hornok

Electronic Theses and Dissertations

I examine the effect of auditors’ recurring, informal communication with managers and other auditors on financial reporting outcomes in a laboratory experiment in which participants in the roles of auditors and managers interact in a stylized audit setting. My 2×2 between-subjects design manipulates whether the auditors are able to informally communicate with either, neither, or both the manager and other auditors. I find that when the auditor and manager informally communicate, they each develop a social bond, which increases the manager’s feeling of accountability towards the auditor, causes the manager to make more honest representations to the auditor, and leads …

Binary Bright-Line Decision Models For Going Concern Assessment: Analysis Of Analytical Tools For Bankruptcy Prediction Considering Sensitivity To Materiality Thresholds, Sid Bundy

Theses and Dissertations--Accountancy

In August, 2014, the Financial Accounting Standards Board issued an update concerning the disclosure of uncertainties about an entity’s ability to continue as a going concern. The standard requires an entities management to evaluate whether there is substantial doubt about the entity’s ability to continue as a going concern and to provide related footnote disclosures in certain circumstances. One consequence of this regulation is the need for guidance for audit testing of management’s assessments in each phase of the audit.

This research evaluates the usefulness of bankruptcy prediction models as analytical tools in the planning stage of an audit for …

The United Nations’ 2030 Agenda For Sustainable Development And The Impact Of The Accounting Industry, Jessica Long

Honors College Theses

No abstract provided.

Regulatory Changes, Board Monitoring And Earnings Management In Nigerian Financial Institutions, Ishaq Ahmed Ishaq Ahmed Mohammed, Ayoib Che-Ahmad, Mazrah Malek

DLSU Business & Economics Review

This paper explores the heterogeneity of board of directors and shareholders involvement in the audit committee in addressing the question of whether the board of directors and audit committee shareholders are effective in suppressing earnings management after the implementation of 2011 revised Code of Corporate Governance in Nigeria. The paper utilized data generated after the implementation of the new Code. It examines explicitly board effectiveness and audit committee shareholder chairman on earnings management in Nigerian financial institutions. The study utilizes a dynamic panel data model of the generalized method of moment (GMM) in analyzing the data. The empirical results suggest …

Exploration Of Financial Accounting: A Compilation Of Individual Case Studies, Allison Gaerke

Honors Theses

This thesis contains twelve accounting-related case studies completed in Accounting 420: Independent Studies, a two-semester thesis course taught by Dr. Victoria Dickinson. For most cases, students were given access to case materials that provided brief descriptions of real companies along with the companies’ financial statements and related footnotes. The cases also provided conceptual, procedural, and analytical questions for students to answer; completing a case study entailed answering the questions selected by Dr. Dickinson and writing a brief introduction to the case. Students were given time in class to work in small groups to start answering the case questions. Students used …

Comprehensive Analysis Of Financial Reporting Through Case Studies, Griffin Anderson Clark

Honors Theses

This thesis covers both fundamental and nuanced issues relating to accounting and, more specifically, financial reporting. These issues range from cash flow analysis to bank auditing opinions. The thesis is a compilation of twelve case studies assigned by Dr. Victoria Dickinson in the Professional Research and Development Program. From a broader perspective, the insight gained through this thesis is primarily concerned with how the three fundamental financial statements, the balance sheet, income statement, and statement of cash flows interact with one another within a given fact set. Transactions, estimates, and adjustments can influence all three financial statements, changing how financial …

Fundamental Accounting Concepts: A Compilation Of Case Studies, Shelby Mackenzie Loftis

Honors Theses

This thesis is a compilation of twelve case studies that were completed over the course of an academic school year. These cases covered a variety of topics such as accounts receivables, property, plant, and equipment (PPE), long-term debt, shareholders' equity, deferred income taxes, revenue recognition, and many more. The cases touched on subjects that were relevant to things we covered in our other accounting classes, along with items we were exposed to during our internship. For many of the cases, we collaborated with fellow students in our thesis class to help analyze some of the questions posed in the case …

The Application Of Accounting Concepts Through Case Studies, Olivia Hamilton

Honors Theses

My thesis addresses several important concepts of accounting principles. These concepts are explored through twelve different case studies that each help address a specific topic. The topics cover the treatment of items such as accounts receivables, property, plant, and equipment, long-term debt, shareholder’s equity, marketable securities, deferred income taxes, and revenue recognition rules. The methods used to complete these cases was to take the information I learned in class as well as reference my textbooks. It helped me to understand what the questions were asking and therefore the corresponding solutions. For each case, I had to search through each company’s …

Accounting Cases, Drew Caruthers

Honors Theses

I developed my thesis in the Accounting 420 class, which is an exclusive class for accounting majors in the Sally Barksdale Honors College at Ole Miss. The class would meet once a week for two semesters. The class period would involve us receiving accounting cases that we would work on during the class and the rest of the week. The accounting cases involve real world companies and financial statements. Each case was designed to help us figure out and learn a different accounting topic each week with a total of 12 cases. The professor, Dr. Dickinson, would grade and suggest …

Accounting Standards And Topics Implemented And Analyzed, Makenzie Courtland Mcneill

Honors Theses

The objective of this thesis is to report on multiple accounting standards and topics through the use of twelve different cases. The cases that were researched included the topics of evaluation of financial statements, profitability and earnings, accounts receivable, and working through a time value of money problem. Additionally, subjects such as research and development costs, the data analytics tool IBM Watson, long-term debt, stockholders’ equity, marketable securities, deferred income taxes, and revenue recognition were also analyzed throughout this paper. These cases were written to help the reader, and others, learn from their questions. The questions in the cases, as …

An Exploration Of Key Accounting Concepts Through Case Studies, Morgan L. Cannon

Honors Theses

Accounting is a profession characterized by precision, innovation, and evolution. In an everchanging environment, it essential to ascertain a firm foundation in understanding Generally Accepted Accounting Principles as set by the Financial Accounting Standards Board. The following case studies present extensive explanations to promote the understanding of key accounting concepts, preparation and analysis of financial statements, as well as spotlights special topics in the current accounting climate. These case studies contextualize critical accounting concepts to demonstrate the connection between the principles and standards presented in academia as they are adapted in practice. The case studies were completed under the direction …

An Analysis Of Cases In Financial Reporting, Caroline L. Cotton

Honors Theses

This thesis includes twelve different cases of various topics in financial reporting, such as deferred income taxes, revenue recognition, marketable securities, and many others. The solutions to the cases were found in fulfillment of ACCY 420 at the University of Mississippi during the Fall of 2017 and the Spring of 2018. The thesis is formatted below so that the questions to each case are visible to the reader. When it was fitting, there are also journal entries, t-accounts, and tables to go along with the questions. Each case focuses on a different area of financial accounting with an emphasis on …

Employee Benefit Plans Industry Developments - 2019; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Employee Benefit Plans, January 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.