Digital Commons Network^™

Effect Of Human Resources, Leadership Style, The Use Of Information Technology And Internal Control On The Quality Of Financial Statements, Trisdina Mardinan, Muhammad Dahlan, Furry Khristianty Fitriyah

Journal of Accounting Auditing and Business

This study aims to examine Whether there is a significant influence of variable humanresources competency, leadership, utilization of information technology, internal control of thequality of financial statements either partially or simultaneously. The population in this researchis all work units (SATKER) within the Directorate General of Construction Materials for 15 unitsof work with 45 respondents consisting of a financial assistance of the work unit, the Accountingofficer of Accrual Based Institution (SAIBA) and State-Owned Officer (BMN). The primary usedthe data Obtained from respondents through questionnaires, for testing the data tested the validity,reliability test and hypothesis testing. The Data then in the analysis …

An Accounting Perspective Of Tax Amnesty In Indonesia, Euodia Shienny Natania, Arthik Davianti

Journal of Accounting Auditing and Business

In 2016, the Indonesian government has issued a new tax program, which is tax amnesty. The application of tax amnesty was driven by of the global economic downturn, due to the decreasing trading activity, followed by the increasing prices of the export-import activity. In addition, the tax ratio in Indonesia is considered to be too low compared to other neighboring countries. However, as anticipated, the implementation of tax amnesty requires global information disclosures, particularly repatriation fund from overseas investments. For example, in addition to banks in Indonesia, Singapore is one of a place to invest. According to The Jakarta Post …

Effects Of Bonds & Fed Funds On The Stock Market, Josh Nelson, Mason Koch

Student Scholarship - College of Business

This paper is to investigate the relationship that Treasury bonds and Fed Funds have with the stock market. This research is valuable because the stock market is a major aspect of America’s economy, although many consider it unpredictable and difficult to understand. The goal of our research is to lessen this unpredictability, as well as to assess the inverse relationship that hypothetically exists between the stock market, bonds and Fed Funds. By employing an OLS regression model, this study finds the effect of Fed Funds is statistically and economically significant with regard to the stock market, also having the predicted …

Closing Pandora’S Box: Reducing Student Confusion With A Process Costing Simulation, Marie Kelly, Nikki Shoemaker

Faculty Publications

This paper describes a classroom Process Costing simulation that can be used in both introductory managerial accounting and cost accounting courses in order to help students better understand the principles of process costing and how to apply these principles to a problem. In groups, students work to manufacture candy necklaces for a set amount of time. After the manufacturing time has ended, students work together to determine equivalent units of production, cost per equivalent unit, and total costs for the period. Subsequently, a final class discussion provides opportunities for differences between groups to be discussed and any additional questions to …

2017-2018 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2017-2018 Audit Report for Morehead State University.

U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 72th Edition, 2018; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.

Interpersonal Affect, Accountability And Experience In Auditor Fraud Risk Judgments And The Processing Of Fraud Cues, Jennifer Schafer, Brad Schafer

Faculty Articles

This paper examines whether auditors’ affect toward client management influences fraud likelihood judgments and whether accountability and experience with fraud risk judgments moderate this effect. This research also explores the process by which affect influences fraud judgments by examining affect’s influence on the evaluation of fraud evidence cues. Results indicate that more positive affect toward the client results in lower fraud likelihood judgments. Accountability is found to moderate this effect, but only for experienced auditors. These findings have implications for fraud brainstorming sessions where all staff levels provide input into fraud risk assessments and because client characteristics are especially salient …

Managerial Accounting (2nd Edition), Anthony Cataldo

Accounting Textbooks

This text covers the material required in an introductory managerial accounting course and compliments my text on introductory financial accounting. Both are texts and courses required for all business degree undergraduates. My objective is to make this material available to students at a very low cost. I have used variable costing and other techniques included in this text in business litigation engagements involving GM, Ford, Chrysler, Toyota, Nissan and other automobile manufacturers, testifying in Nevada, California, Texas, and Arizona.

Understanding The Implication Of Blockchain Technology On The Audit Profession, Brittany Jackson

Honors Undergraduate Theses

The purpose of this research is to identify the implications of blockchain technology on the auditing profession. By conducting interviews with current professionals in the auditing profession, as well as those in academic with a background in auditing, primary data was collected to aggregate what potential effects will be on the auditing profession in the next five years and the next decade. The data includes assumptions of how the accounting major itself, the auditing planning phase, assumptions of risk, and audit completions will change with the developing technology. The goal of this research is a better understanding of how auditing …

Proprietary Costs And Sealing Documents In Patent Litigation, Richard Frankel, Joshua A. Lee, Zawadi Lemayian

Faculty Publications

We study whether the sealing of a defendant’s judicial records during a patent lawsuit filing correlates with the defendant’s level of competition and disclosure. Courts permit sealing of judicial records when competitive damage outweighs the public interest in access to documents and records. We find that defendants with sealed judicial records have higher research and development (R&D), lower industry sales concentration, and more references to competition in their annual reports than defendants without sealed judicial records. We observe faster mean reversion of return on net operating assets when courts seal defendant records. The results suggest that sealing relates to archival …

Government Auditing Standards And Single Audit Developments, 2018/19; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Short Sellers And Corporate Disclosure, Xia Chen, Qiang Cheng, T. Luo, Heng Yue

Research Collection School Of Accountancy

We examine how short sellers affect corporate disclosures using a natural experiment. From May2005 to July 2007, the SEC implemented a pilot program by randomly selecting one third ofRussell 3000 stocks and removing the short sale price tests for these stocks (referred to as pilotfirms), leading to lower short-selling constraint, without changing the requirement for other firms(referred to as control firms). We compare the change in corporate disclosures between the pilotfirms and the control firms during this period. We find that compared to the control firms, thepilot firms are more likely to issue good news management forecasts without changing theissuance …

Local Tax Incentives And Behavior Of Foreign Enterprises: Evidence From A Large Developing Country, Jing Xing, Wei Cui, Xi Qi

Research Collection School Of Accountancy

We analyze how profit reporting and investment behavior of foreign enterprises respond to local tax incentives in China, a large developing country. Using firm-level data between 2000 and 2013 from China’s industrial enterprise survey, we first provide strong evidence for tax competition among Chinese cities (especially cities within the same province) over the average effective income tax rate. We then find that, despite stringent capital controls, both reported pre-tax profits and investment of foreign firms respond strongly to local tax incentives, suggesting that subnational tax competition in China is oriented towards both mobile profits and real resources.

What Is The Cost Of Transparency? Does It Outweigh The Benefits Obtained From Greater Transparency?, Viktoria Wöhrer

Research Collection School Of Accountancy

Currently, the scope of tax transparency is increasing on a global level. Taxpayers and third parties have to provide more information to both tax authorities and the general public. Increasing transparency should hamper both tax evasion and tax avoidance. The tax transparency initiatives should contribute to providing tax administrations with useful information for assessing tax risks and specifically targeting those issues in an audit. Greater transparency does however not only contribute to the combat against tax avoidance and tax evasion but also involves an increased degree of data gathering, reporting and information exchange either from taxpayers to tax authorities or …

Strategies For Improving Profitability Through Effective Internal Controls, Melissa M. Washington

Walden Dissertations and Doctoral Studies

Between 2007 and 2009, the United States experienced a financial crisis. Many businesses experienced difficulties obtaining funds for projects and working capital due to the great recession. As a result, many business owners filed for bankruptcy. The purpose of this multiple case study was to explore strategies that some small business owners in the construction industry used when implementing internal control processes to improve profits. The study population entailed 6 individuals in the southeast region of the United States who successfully implemented internal control processes to improve profits. The data collected were from face-to-face interviews, analysis of company documents, and …

Optimize Your Fitness, Optimize Your Business: The Balanced Scorecard, Analysis And Application For The Crossfit Affiliate, Jordan G. Aronowitz

CMC Senior Theses

The Balanced Scorecard for the CrossFit Affiliate will provide unprepared or inexperienced managers with the necessary information to make informed operational decisions. The Balanced Scorecard incorporates financial data, customer satisfaction, internal operations, and future growth to create a series of cause-and-effect relationships that illustrate how decisions in one aspect of a business affect others. The Balanced Scorecard particularly benefits inexperienced managers leading small businesses. As overall small business growth increased, the boutique fitness industry expanded. The CrossFit brand rose in conjunction, but because corporate leaders insist on a hands-off licensing model, affiliate owners do not receive assistance from CrossFit corporate …

Blockchain And The Future Of The Audit, Connor Ortman

CMC Senior Theses

“In the future, virtually every function in the world of financial services will be displaced, disintermediated and decentralized. The Internet gave us a powerful way to share and access information. Blockchain now gives us a powerful way to share and access value.”

During a February 2017 AICPA roundtable, Chairman of the Wall Street Blockchain Alliance and previous Global Head of Trading Analytics at Thomson Reuters, Ron Quarantana spoke to the revolutionary scale of blockchain. Quaranta, viewed by many as an expert in financial technology, predicts that the adoption of blockchain, both by the Big Four accounting firms and their clients, …

Graduate Bulletin, 2018-2019, Minnesota State University Moorhead

Graduate Bulletins (Catalogs)

No abstract provided.

How Do Specialist Expertise, Auditor-Specialist Communication, And Time Pressure Affect Auditors’ Use Of Specialists’ Valuations?, Sara Gochnauer

Electronic Theses and Dissertations

This study experimentally investigates auditors’ reliance on specialists’ work regarding complex estimates. Specifically, this paper examines how the relevance of specialists’ expertise (or the degree to which their prior experience matches the current task), the opportunity for auditor-specialist pairs to communicate, and the level of time pressure affect the extent to which auditors rely on specialists’ estimates. To investigate the research question, I employ a mixed experimental design in an abstract setting, where college students take on the roles of auditor and specialist and work in auditor-specialist pairs to complete an estimation task. I manipulate the relevance of specialists' expertise …

Master Of Accounting With A Concentration In Public Accounting 2018-2019, Nova Southeastern University

Huizenga Postgraduate Course Catalogs

No abstract provided.

Master Of Accounting With A Concentration In Managerial Accounting 2018-2019, Nova Southeastern University

Huizenga Postgraduate Course Catalogs

No abstract provided.

Master Of Accounting With A Concentration In Taxation 2018-2019, Nova Southeastern University

Huizenga Postgraduate Course Catalogs

No abstract provided.

Improving Accounting Education, Frances Ruth Woolfolk

Theses and Dissertations

This thesis examines and explores the potential of active teaching methods inside and outside the classroom. This literature review analyzes studies of accounting programs in different countries including the United States. The previous literature suggest that students perform better through active methods of teaching, rather than the traditional form of teaching in accounting programs. The findings also suggest that active teaching methods better prepare students for field work in accounting versus the traditional teaching methods. This analysis has two implications for accounting education. First, it provides a deeper understanding for the need of experiential learning in accounting degree programs. Second, …

The Cpa Exam Is Changing: Are The Professors Ready?, Michelle S. Freeman

ETSU Faculty Works

Accounting professors will now be accountable for teaching their students to think critically, analyze, and evaluate information. The pressure to change accounting higher education cannot be ignored with the new version of the CPA exam, released in April 2017, which now tests analysis and evaluation skills. Have the professors made the changes in their classrooms that will help their students to be successful with this format of questioning? This research seeks to find whether professors have indeed embraced pedagogy that will enhance students’ ability to develop higher order thinking skills. The study begins by explaining changes to the CPA exam. …

Acquired In-Process Research Development And Earnings Management, Daniel Gyung Paik, Junyoup Lee, Eun Suh Lee, Kevin H. Kim

Accounting Faculty Publications

New accounting standards, namely SFAS 141 and 142, were adopted in 2001. The release of these two regulations offers a unique opportunity to explore how managers have changed their earnings manipulation behavior by using IPR&D costs. In this study, we examine whether and how the amount of IPR&D at the acquisition deals is associated with discretionary accruals, which serve as a proxy for earnings management. We use a sample of firms reporting acquired IPR&D over the period of 1993 to 2007 with a matched group based on size and industry. Our results provide evidence that managers strategically use the IPR&D …

Uniform Cpa Examination, An Overview Of The Cpa Exam And Resources To Help You Prepare, American Institute Of Certified Public Accountants (Aicpa)

Examinations and Study

No abstract provided.

Is The Accruals Anomaly More Persistent In Firms With Weak Internal Controls?, Kanishk Kapur

CMC Senior Theses

In 1996, Sloan identified the accruals anomaly, in which the negative relationship between the accruals component of current earnings and subsequent stock returns can be exploited to generate excess returns. One would expect the accruals anomaly to dissipate and ultimately disappear as investors take advantage of the now-public information. However, nearly two decades later, it persists as one of the most prominent and contentious anomalies; its magnitude of current and future excess returns still remain controversial. The main reason for its persistence is that extreme accrual firms possess characteristics that are unappealing to most investors. These characteristics, which include insufficient …

The Effect Of Regulation On The Timeliness And Perceived Reliability Of Earnings Announcements, Robert Pawlewicz

Accountancy Faculty Publications

This paper examines the effect of regulations (i.e., the Sarbanes‐Oxley Act and Regulation G) on both the timing of earnings announcements and their relative informational role. I find that after the regulation of earnings announcements was instituted, firms began issuing less timely earnings announcements, and those announcements have become more important for shareholders. Ceteris paribus, after the regulations, firms have disclosed their fiscal year‐end announcements more than four days later than they had prior to regulatory changes. My results are robust to sensitivity analyses that control for concurrent earnings announcement disclosures and other changes instituted by the Sarbanes‐Oxley Act. Further, …

A Case By Case Study On Accounting Principles, Cody Letchworth

Honors Theses

This thesis contains twelve different case studies that regard some of accounting's key principles. Each case is different in its own right and contains vital applications that relate to real-world scenarios. From analysis of business activities to computation of inventory, each case presents the opportunity to learn how real-world scenarios are approached and executed. Over an eight-month period, each case was prepared through analysis and other means. Each case presents its own outcome and findings due to the fact that each case is unique. With the compilation of all twelve cases, this thesis presents a brief glimpse of how to …

Financial Reporting: A Case Study Analysis, Darby Mills

Honors Theses

This paper looks at accountancy following the application of the U.S. Generally Accepted Accounting Principles (GAAP) through case study analysis. Within this paper, there are twelve case studies that cover areas of financial accounting, financial statement analysis, and research. The financial accounting cases cover several topics, such as stockholder's equity, inventory, leases, and deferred tax assets and liabilities. The financial statement analysis cases use ratios, creation of financial reports, and commentary to discuss in further detail the financial statements. The FASB Codification is used as a basis for research in many cases. Dr. Vicki Dickinson facilitated each case within this …