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Articles 2071 - 2100 of 14488
Full-Text Articles in Entire DC Network
Revenue Recognition, January 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Revenue Recognition, January 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
How Informative Are Fraud And Non-Fraud Firms' Earnings?, Kwadwo Nyarko Asare
How Informative Are Fraud And Non-Fraud Firms' Earnings?, Kwadwo Nyarko Asare
Accounting Department Faculty Journal Articles
This study evaluates how informative the earnings of fraud firms are compared to peer non-fraud firms by assessing informativeness in the context of persistence, analysts’ forecast errors, and stock returns. There are differences in how informative the earnings of fraud firms are to analysts’ forecasts and returns in the pre-fraud period, but not in the fraud period. In the post- fraud period, there is no difference in how informative fraud firms’ earnings are to analysts’ earnings forecasts. Furthermore, fraud firm’s earnings are not differentially associated with excess returns post-fraud. When earnings are decomposed into accruals and cash flows, fraud firms’ …
A View Into Reciprocity: Literature Review, Measurement Design, And Experiment, Kelly B. Green
A View Into Reciprocity: Literature Review, Measurement Design, And Experiment, Kelly B. Green
Theses and Dissertations
The purpose of this paper is to discuss reciprocity and the role it plays in helping us understand interactions between parties in accounting settings. The concept of reciprocity states that individuals will reward kind behaviors and punish unkind behaviors. (Fisher et al. 2015; Fehr and Gächter 2000; Fehr and Gächter 1997). When trying to trace the origins of the theory of reciprocity, it is useful to track the initial constructs on which it is built from various literary sources. This process contributes to developing an understanding of how reciprocity is used to explain behaviors in the workplace. The notion of …
Legal Setbacks, Disbursement Sudden Stops, And Fiscal Stimulus: An Empirical Characterization Of A Recent Philippine Fiscal Experience, Lawrence B. Dacuycuy, Mariel Monica R. Sauler
Legal Setbacks, Disbursement Sudden Stops, And Fiscal Stimulus: An Empirical Characterization Of A Recent Philippine Fiscal Experience, Lawrence B. Dacuycuy, Mariel Monica R. Sauler
DLSU Business & Economics Review
Recognizing the importance of expanding fiscal spending programs and improving disbursement rates, the Aquino administration implemented the Disbursement Acceleration Program (DAP) in 2011. Acting as a fiscal stimulus but packing a fiscal surprise, the program has reportedly succeeded in improving fiscal expenditure performance until the Supreme Court stopped it based on constitutional grounds. While there were official claims that it was effective in spurring growth, no study has been offered to investigate plausible mechanisms leading to expansions in output. This study proposes the use ofa dynamic stochastic general equilibrium (DSGE)model to stochastically simulate and compute simple fiscal multipliers to understand …
Time-Varying Weather Effects On Thai Government Bond Returns, Anya Khanthavit
Time-Varying Weather Effects On Thai Government Bond Returns, Anya Khanthavit
DLSU Business & Economics Review
This study proposed a state-space model that allows time-varying weather effects on asset returns. It resolves the model misspecification of the unrealistic, fixed effect assumption commonly made by previous weather studies. The model was applied to examine the weather effects on Thai government bond returns from July 2, 2001, to December 30, 2015. Kalman filtering was used in the estimation. The study found that the weather effects were time-varying. They were wandering in the early sample period but disappearing in the later period. The effects were not co-integrated with the market’s inefficiency levels.
Spillover Effects And Freedom: An Experimental Investigation Of The Indirect Effects Of Managerial Autonomy And Firms’ Rationale For The Implementation Of Internal Controls Across The Organizational Hierarchy, Erin M. Masters
Theses and Dissertations
The creation of excessive budgetary slack can be costly, causing organizations to implement internal controls to motivate employees to report more honestly. Internal control research explores many control-related motivations; however, the behavioral effects of autonomy in expanded organizational hierarchies are not well understood in budgeting contexts. This paper examines managerial autonomy and firms’ rationales for the implementation of internal controls in a setting that extends the common participatory dyad utilized in prior literature to an organizational hierarchy that includes owners, mid-level managers, and employees. This setting is explored through the lens of self-determination theory and psychological reactance theory, which offer …
Are Filipino Smokers More Sensitive To Cigarette Prices Due To The Sin Tax Reform Law?: A Difference-In-Difference Analysis, Myrna S. Austria, Jesson A. Pagaduan
Are Filipino Smokers More Sensitive To Cigarette Prices Due To The Sin Tax Reform Law?: A Difference-In-Difference Analysis, Myrna S. Austria, Jesson A. Pagaduan
DLSU Business & Economics Review
Employing a two-part estimation model using the Family Income Expenditure Survey before (2009) and after (2015) the tax reform, our study assessed the impact of the Philippine Sin Tax Reform Act (2012) on cigarette consumption and the responsiveness of cigarette consumption to price changes. The results are consistent with existing studies that cigarette consumption is price inelastic. The demand, however, has become less inelastic in the Philippines over the period 2009 to 2015, indicating a more responsive cigarette demand to price increases. Of the total effect of cigarette price increase on demand, the decrease in consumption by smokers (smoking intensity) …
An Analysis Of Key Financial Accounting Topics, Farris Abu-Saoud
An Analysis Of Key Financial Accounting Topics, Farris Abu-Saoud
Honors Theses
The purpose of this paper is to analyze twelve key financial reporting issues and principles using case studies. These issues and principals include revenue recognition, deferred income taxes, common stock, long-term debt, U.S. GAAP, statement of cash flows, profitability, and investment decisions. Working through these case studies and analyzing these key financial reporting topics has provided a greater understanding of financial accounting and U.S. GAAP; an understanding that goes well beyond what was learned through lectures and exams.
A Comprehensive Review Of Accounting And Financial Reporting Principles, Nicholas Egorshin
A Comprehensive Review Of Accounting And Financial Reporting Principles, Nicholas Egorshin
Honors Theses
The following Thesis is comprised of twelve case studies that were completed over one year in the course ACCY 420. This course, led by Dr. Victoria Dickinson, challenged students to dive deeper into accounting concepts and principles through the analysis of financial statements presented from real companies. The companies analyzed do business in a variety of industries and disciplines, so students were able to see the accounting process through a multitude of lenses. Some companies examined used foreign currency and adhered to International Accounting policies, so analysis and critical thinking skills were necessary in truly understanding the significance of the …
An Analysis Of Case Studies Regarding Principal Financial Accounting Concepts, Janesse Birdsong
An Analysis Of Case Studies Regarding Principal Financial Accounting Concepts, Janesse Birdsong
Honors Theses
During Fall of 2017 and Spring of 2018, I participated in an alternate thesis route for accounting majors. The alternate route consisted of enrolling in a year-long course with Dr. Victoria Dickinson and individually completing cases based on financial accounting concepts each week. The cases selected each focus on a specific financial accounting concept. The conclusions reached in the cases were based on materials from the case, in class lecture notes, and an intermediate accounting textbook. Each case presents a series of questions which start with basic accounting concepts and build to more complex conceptual issues. Each case further developed …
Accounting For The Environment, Jonathan Konopka
Accounting For The Environment, Jonathan Konopka
Williams Honors College, Honors Research Projects
This research will explore the topic of environmental accounting, which is becoming increasingly important in today's climate. Many topics will be covered, including the history of environmental accounting, environmental accounting standards and practices, tax credits relating to the environment, green business practices, and local applications of environmental accounting. It is important to see how businesses are adapting in this era, in which climate and the environment has become a focal point.
Best Practices For Preventing Gender Pay Disparities: A Guide From The Aicpa Women’S Initiatives Executive Committee, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee
Best Practices For Preventing Gender Pay Disparities: A Guide From The Aicpa Women’S Initiatives Executive Committee, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
Toolkit For Possibility: Creating A Coaching Culture At Your Organization, Sarah Elliott, Amber Setter, Brian Kush, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee
Toolkit For Possibility: Creating A Coaching Culture At Your Organization, Sarah Elliott, Amber Setter, Brian Kush, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
2019 Cpa Firm Gender Survey, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee
2019 Cpa Firm Gender Survey, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
The Impact Of Firm Characteristics On Speed Of Adjustment To Target Leverage: A Uk Study, James Fitzgerald, J. Ryan
The Impact Of Firm Characteristics On Speed Of Adjustment To Target Leverage: A Uk Study, James Fitzgerald, J. Ryan
Articles
Responding to the need to investigate heterogeneity in the speed of adjustment (SOA) to target leverage in a manner that reflects the fractional nature of leverage, we estimate SOA across sub-samples of UK firms using the Dynamic Panel Fractional (DPF) estimator. Using firm characteristics to identify firms subject to varying costs of deviation from and adjustment to target leverage, we find significant evidence of heterogeneity in the speeds at which UK firms adjust to target leverage. Our results show that small, high growth and low dividend paying firms adjust to target leverage faster than their large, low growth and high …
Cooking A Corporation Tax Controversy: Apple, Ireland And The Eu., Ciara Graham, Brendan O'Rourke
Cooking A Corporation Tax Controversy: Apple, Ireland And The Eu., Ciara Graham, Brendan O'Rourke
Articles
Given the centrality of corporations in distribution of income and wealth studies, discursive constructions of corporate taxation are essential to understanding the production of inequality. The focus of this study is an interview with Apple’s Chief Executive Tim Cook on the Irish state broadcaster, Raidió Teilifís Éireann’s (RTÉ) flagship news programme, Morning Ireland, following the ruling by the European Commission (EC) on the corporation tax arrangements between Apple Inc. and Ireland. Drawing on a Critical Discourse Analysis (CDA) approach, a frame analysis is provided. The significance and extent of the EC’s ruling has potential implications for corporation taxation policy, within …
Healthcare Organization Change Management Strategies To Guide Information Technology With For Information Technology Change Initiatives, Sharita Dianthe Speed-Crittle
Healthcare Organization Change Management Strategies To Guide Information Technology With For Information Technology Change Initiatives, Sharita Dianthe Speed-Crittle
Walden Dissertations and Doctoral Studies
As technology and organizations continue to increase in complexity, a willingness to implement change management strategies for Internet technology (IT) change initiatives is necessary in a healthcare setting. This multiple case study explored change management strategies that 3 hospital administrators at 3 different hospitals in the southeast region of the United States used to guide organizational IT change activities to avoid waste and increase profits. The conceptual framework for this study was Lewin's organizational change model and Kanter's theory of structural empowerment. Data were collected using semistructured interviews and a review of hospital documentation from the 3 hospitals. The data …
Comment Letters On Discussion Paper - Materiality Considerations For Attestation Engagements Involving Aspects Of Subject Matters That Cannot Be Quantitatively Measured, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Discussion Paper - Materiality Considerations For Attestation Engagements Involving Aspects Of Subject Matters That Cannot Be Quantitatively Measured, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Internal Control Strategies For Compliance With The Sarbanes-Oxley Act Of 2002, Grant J. Lee
Internal Control Strategies For Compliance With The Sarbanes-Oxley Act Of 2002, Grant J. Lee
Walden Dissertations and Doctoral Studies
Publicly traded corporations have dedicated time and money to adhering to the requirements of the Sarbanes-Oxley Act (SOX) of 2002; however, some companies face challenges in internal control compliance with SOX. Using the transformational leadership theory as the conceptual framework, the purpose of this multiple case study was to explore the strategies chief financial officers (CFOs) used to comply with corporate financial internal control policies. Data were collected using face-to-face, semistructured interviews with 3 CFOs of publicly traded manufacturing companies in Michigan and a review of documents. The selection criteria for participants included CFOs who have experience in SOX implementation …
Cash Management Strategies To Improve The Sustainability Of Small Tavern Businesses, Maren Michelle Haavig
Cash Management Strategies To Improve The Sustainability Of Small Tavern Businesses, Maren Michelle Haavig
Walden Dissertations and Doctoral Studies
The results of small business operations play a significant economic role in developed economies, yet in the United States, approximately 50% of small businesses fail within the first 5 years of operation. Some small business owners embark on small business initiatives without the cash management strategies necessary to sustain their businesses. Grounded on financial literacy theory, this multiple-case study identified the strategies that owners of small businesses used to manage cash in their daily operations. The population included 3 owners of small tavern business in southeast Alaska who have implemented cash management strategies. Data were collected from semistructured interviews, supplementary …
The Loss Of Information Associated With Binary Audit Reports: Evidence From Auditors’ Internal Control And Going Concern Opinions*, Brant E. Christensen, Stevanie S. Neuman, Sarah C. Rice
The Loss Of Information Associated With Binary Audit Reports: Evidence From Auditors’ Internal Control And Going Concern Opinions*, Brant E. Christensen, Stevanie S. Neuman, Sarah C. Rice
Faculty Publications
This study provides evidence that binary signals in audit reports are unable to fully communicate underlying risks that are inherently continuous in nature. Specifically, we find that companies whose audit reports signal an improvement in internal control effectiveness relative to the prior year are still more likely to subsequently restate the current year’s financial statements than companies with no material weaknesses in either year. Similarly, companies deemed to no longer have substantial doubt of continuing as a going concern are still more likely to declare bankruptcy than companies with no going concern opinion in either year. Results in both settings …
Shadow It Use, Outcome Effects, And Subjective Performance Evaluation, Drew Allen, F. Greg Burton, Steven D. Smith, David A. Wood
Shadow It Use, Outcome Effects, And Subjective Performance Evaluation, Drew Allen, F. Greg Burton, Steven D. Smith, David A. Wood
Faculty Publications
The use of shadow IT (information technology systems not sanctioned or monitored by a company’s IT department) may be seen as either a form of organizational misbehavior or proactive and creative problem-solving. We examine whether these differing possible perceptions have implications for the subjective evaluation of subordinate performance. In our experiment, participants choose whether to award a bonus to an employee when different IT systems are used (normal vs. shadow IT) across different outcome levels (high vs. low outcomes). We find that employees using shadow IT are less likely to receive the bonus in both high and low outcome conditions …
The Effects Of Different Types Of Internal Controls On Employee Self-Control, Drew Allen, William G. Heninger, Scott L. Summers, David A. Wood
The Effects Of Different Types Of Internal Controls On Employee Self-Control, Drew Allen, William G. Heninger, Scott L. Summers, David A. Wood
Faculty Publications
One key reason companies implement internal controls is to reduce the likelihood of unethical behavior. Yet, research on ego depletion from psychology suggests that some controls may cause reductions in employees’ self-control, which could lead to increases in unethical behavior. Therefore, this study examines how different types of controls—namely preventive, detective with immediate feedback, and detective with delayed feedback—impact self-control and ethical judgments. Based on the results of three different experiments with 462 participants, we find no significant relation between self-control and the types of internal controls tested. Furthermore, we find that the types of controls tested have no effect …
Robotic Process Automation In Public Accounting, Lauren A. Cooper, D. Kip Holderness, Trevor L. Sorensen, David A. Wood
Robotic Process Automation In Public Accounting, Lauren A. Cooper, D. Kip Holderness, Trevor L. Sorensen, David A. Wood
Faculty Publications
This study investigates the adoption and use of Robotic Process Automation (RPA) software— often referred to as bots—in the public accounting industry. Accounting firms use RPA software to automate the input, processing, and output of data across computer applications in order to streamline repetitive and mundane business processes. We conducted individual, semi-structured interviews with 14 accounting professionals including at least two RPA leaders at each of the Big 4 accounting firms to gain insights into how RPA software is currently being used. Interviewees note that bots are implemented in all areas of the firm but have gained the most traction …
The Value Relevance Of Taxes: International Evidence On The Proxy For Profitability Role Of Tax Surprise, Jon Kerr
Faculty Publications
Despite evidence that tax surprise is incrementally value relevant, the literature has done little to broaden the investigation beyond the United States or examine circumstances that affect informativeness. After extending to the international setting, I examine the impact of tax enforcement. I report strong results of greater value relevance when tax enforcement is high and that the value relevance of tax surprise is mostly contained within its interaction with tax enforcement. These findings highlight the importance of tax enforcement in determining the information content of tax surprise and suggest that extant and future discussions should be broadened to include it.
Does Audit Committee Accounting Expertise Help To Promote Audit Quality? Evidence From Auditor Reporting Of Internal Control Weaknesses*, Ling Lei Lisic, Linda A. Myers, Timothy Seidel, Jian Zhou
Does Audit Committee Accounting Expertise Help To Promote Audit Quality? Evidence From Auditor Reporting Of Internal Control Weaknesses*, Ling Lei Lisic, Linda A. Myers, Timothy Seidel, Jian Zhou
Faculty Publications
In this study, we examine whether audit committee accounting expertise helps to promote audit quality by motivating auditors to conduct diligent internal control audits and make appropriate internal control assessments because audit committee accounting expertise safeguards auditors from dismissal following adverse internal control opinions. Among clients with existing and likely internal control material weaknesses (as proxied by future restatements of audited financial statements), we find a greater likelihood of adverse internal control audit opinions when the audit committee has greater accounting expertise (measured by the proportion of accounting experts on the audit committee). Among all clients, we find a lower …
A Holistic View Of Identity Theft Tax Refund Fraud, Andrew J. Hultgren
A Holistic View Of Identity Theft Tax Refund Fraud, Andrew J. Hultgren
Honors Theses and Capstones
This thesis attempts to explain what identity theft tax refund fraud is and how the issue has developed over the years. It presents a holistic, historic view of the problem as well as how it has been addressed. It primarily relies on reports from the Internal Revenue Service (IRS), Treasury Inspector General for Tax Administration (TIGTA), Government Accountability Office (GAO) and National Taxpayer Advocate (NTA) in its assessment. It does not examine foreign tax administrations’ methods of dealing with identity theft refund fraud or the extent of the issue in other principalities, and therefore this is an area in need …
The Observer Effect And U.S. Accounting Rules, Thomas A. King
The Observer Effect And U.S. Accounting Rules, Thomas A. King
Engaged Management ReView
This inductive study evaluates how accounting rules promulgated by U.S. standard setters evolved over a century. Archival data viewed through the lens of the observer effect -- where the act of observation influences the subject -- reveals long-term patterns of behavior. Interaction of rule makers and followers suggests three generalizations: rule sets grow, codification accelerates rule set growth, and interaction between regulators and those who are regulated confounds predictions about possible consequences of new rules. In other words, this system has never reached equilibrium despite one hundred years of effort to constrain behavior. As unchecked rule growth risks costly compliance …
Financial Analysis And Valuation Of Nuvera Communications, Inc., Tina Scheidecker
Financial Analysis And Valuation Of Nuvera Communications, Inc., Tina Scheidecker
Dissertations, Theses, and Projects
The Financial Analysis and Valuation of Nuvera Communications, Inc. uses the discounted free cash flow at the weighted average cost of capital model to forecast the intrinsic value for Nuvera Communications. Nuvera Communications competes in a highly competitive, innovative, and volatile industry which may explain why earnings and price per share may fluctuate from year to year for some companies. In the PDF provided, the model found the intrinsic value per share of Nuvera was below that of the current market price per share, suggesting a current over valuation of Nuvera's stock. This conclusion was supported by using the Relative …
Addressing Skills In An Analytics World: Proposals For The Accounting Department At The University Of Arkansas, Michael Griffin
Addressing Skills In An Analytics World: Proposals For The Accounting Department At The University Of Arkansas, Michael Griffin
Accounting Undergraduate Honors Theses
Since the publication of a special report by the American Accounting Association’s (AAA) Committee on the Future Structure, Content, and Scope of Accounting education in 1986, professionals and educators alike have been calling for a change to the accounting curriculum to better prepare the accounting graduate for the professional world. There is a stark division on which skill areas should be improved. That special report predicted “an accounting profession that will provide information for economic and social decisions, using sophisticated measurement and communication technologies applied to a substantially enlarged scope of phenomena” (AAA, 1986). AAA (1986) commented on how the …