Digital Commons Network^™

When The Going Gets Tough, The Tough Get Going, Antti Fredriksson, Daniela Maresch, Matthias Fink, Andrea Moro

The Journal of Entrepreneurial Finance

A bank’s lending decision is affected by the amount of information it can access and by its capability to manage this information. The latter aspect implies that the bank has to decide whether borrowers should be managed in a local branch of the bank or in its headquarters. By looking at a sample of Finnish banks, the present research investigates a bank’s capability to extract profitability from both locally and centrally managed firms. We find that banks are able to properly discriminate between firms: those which should be managed by loan managers with expert knowledge in the bank’s headquarters due …

Omnibus Proposal: Proposed Revised And New Interpretations Applicable To Members In Business;, January 9, 2017, Comments Are Requested By April 17, 2017 Exposure Draft (American Institute Of Certified Public Accountants), 2017, January, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters On Omnibus Proposal: Proposed Revised And New Interpretations Applicable To Members In Business, January 9, 2017, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Lumberjack Construction: Job-Order Costing & Manufacturing Simulation, Marie Kelly, Nikki Shoemaker

Faculty Publications

This paper describes a classroom Job-Order Costing and manufacturing simulation called Lumberjack Construction. This simulation is used in introductory managerial accounting and cost accounting courses to help students understand the various parts of the manufacturing process and the application of Job-Order Costing principles. For this simulation, students are placed into manufacturing groups. Each group is responsible for manufacturing a building and calculating the cost of that building using job-order costing.

U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 71th Edition; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.

2016-2017 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2016-2017 Audit Report for Morehead State University.

Audit Fee Discounting In The Post-Sox Environment, Albert Nagy, Benjamin W. Hoffman

2017 Faculty Bibliography

Purpose – This paper aims to investigate whether the expected implementation of Section 404(b) of the Sarbanes-Oxley Act (SOX 404(b)) (the integrated audit requirement) caused auditors to discount their audit fees for non-accelerated filers in anticipation of expected increased future economic rents (DeAngelo, 1981) from those clients.

Design/methodology/approach – This paper predicts that auditors charged their non-accelerated filer clients lower audit fees during the years 2005-2007 (in anticipation of increased expected future economic rents from the implementation of the SOX 404(b) requirement) compared with the years 2010- 2012 (when it had been determined that non-accelerated filers were permanently exempt from …

Impact Of Financial Reporting Frameworks On The Quality Of Not-For-Profit Financial Reports, Jobra Mulumba Kisaku

Walden Dissertations and Doctoral Studies

Even when clean audit reports are issued for not-for-profit organizations (NFPOs), misuse of donor resources may continue for years without detection by financial statement users. Previous research has established creative accounting, haphazard reporting, and fraud among NFPOs. As a result, aid has been reduced and some projects have been suspended. With Uganda as the study area, the key research question was the following: What is the impact of financial reporting frameworks on the quality of financial reports in Uganda, controlling for class of external auditors? The purpose of this quantitative, causal-comparative study was to establish whether reporting frameworks used by …

Identifying Earnings Management: The Case Of Small-Cap Corporations In The United States, Cecilia W. Ricci, Susan O'Sullivan-Gavin

Department of Accounting and Finance Faculty Scholarship and Creative Works

The purpose of this study is to identify the characteristics of large cap companies that have been sanctioned by the United States Securities and Exchange Commission (SEC) for earnings management, and to test those characteristics on small cap companies to determine whether they can be used to detect earnings management in the small cap space. Thirteen non-accrual financial characteristics identified by previous researchers are tested, including both financial ratios and account levels. Univariate and multivariate analysis are used in the determination of the applicability of large company indicators of earnings management to small cap companies.

The Effect Of Control Source And Control Framing On Employee Effort, Pinky Rusli

Theses and Dissertations--Accountancy

Prior research suggests that controls can negatively impact the motivation of employees to exert effort and that the detrimental effects of controls depend on control source. That is, controls cause more adverse behavior when employees attribute the source of control implementation to their manager’s decision than when the source of control implementation is beyond their manager’s authority. This study uses experiments to investigate whether the behavioral effects of controls depend not only on control source, but also on control framing, by which managers can frame the control implementation either for monitoring or coordinating purposes. The study also suggests that the …

Using An Online Learning Tutorial To Teach Rea Data Modelling In Accounting Information Systems Courses, Poh Sun Seow, Gary Pan

Research Collection School Of Accountancy

Online learning has been gaining widespread adoption due to its success in enhancing student-learning outcomes and improving student academic performance. This paper describes an online tutorial to teach resource-event-agent (REA) data modeling in an undergraduate accounting information systems course. The REA online tutorial reflects a self-study application designed to help students improve their understanding of the REA data model. As such, the tutorial acts as a supplement to lectures by reinforcing the concepts and incorporating practices to assess student understanding. Instructors can access the REA online tutorial at http://smu.sg/rea. An independent survey by the University's Centre for Teaching Excellence found …

Strategies Small Financial Business Owners Apply To Succeed Beyond Five Years, Tina M. Despin

Walden Dissertations and Doctoral Studies

Small businesses in the United States employ 98% of workers, yet approximately 47% of small businesses shut down in less than five years. Business leaders who fail to implement adequate strategic strategies experience reduced profits and sustainability challenges. These business closures cause unemployment rates to rise and inflict damages to the economic growth of economies in the United States. This multiple case study was grounded in the theory of transformational leadership. The purpose was to explore strategies used by small financial business owners to sustain their businesses beyond five years. The population consisted of 8small financial businesses in Southwest Florida; …

Graduate Bulletin, 2017-2018, Minnesota State University Moorhead

Graduate Bulletins (Catalogs)

No abstract provided.

The Influence Of Cognitive Factors On The Relationship Between Accounting Standard Precision And Aggressive Financial Reporting, Kara E. Hunter

2017

The U.S. SEC has formally advocated for the creation of a single set of global accounting standards. As the SEC considers converging U.S. GAAP with IFRS, there is heightened interest in how the precision of accounting standard influences the quality of the financial reporting process. My dissertation consists of three studies that seek to address how accounting standard precision interacts with different behavioral factors to influence aggressive financial reporting decisions and auditor judgment. Paper one presents evidence of a significant interactive effect of standard precision and preparer incentive horizon. Specifically, we find evidence that when the incentive horizon is long …

A Comprehensive Review Of Accounting Through Case Studies, William O'Keefe

Honors Theses

The following collection of case studies serves as an overview of important concepts in financial reporting. Every publicly traded company is subject to the same financial accounting standards, meaning these concepts have important real-world applications. The goal of this thesis was to investigate further into the specifics of these concepts to gain a better understanding of their impact on the decision-making processes of these companies. The standards that these companies must follow are not uniformly applied to all companies, so the majority of accountants' work comes from assuring that each company's subjective interpretation of the standards is appropriate. The end …

Analysis Of Financial Accounting Methodologies And Applications, Kate Culbertson

Honors Theses

This thesis consists of a series of case studies on various areas of financial accounting. The areas of financial accounting discussed include inventory valuation, relevant income and assets, statement of cash flows, accounts receivable and estimations, inventory and revenue recognition, depreciation, international accounting standards, long-term debt, stockholders' equity, securities, income and regulation, deferred taxes, and pension and retirement plans. In the financial accounting case on inventory valuation, two companies' financial statement values were analyzed through evaluating the related balance sheets and income statements to determine which company would be a better investment. Through ratio analysis related to profitability and liquidity …

An Analysis Of Cases In Financial Accounting, Charles L. Barraza

Honors Theses

The following thesis consists of solutions to a series of case studies in financial accounting that were completed in fulfillment of the requirements of the ACCY 420 course at the University of Mississippi for the fall and spring semester for the 2015/2016 academic year. The thirteen case studies each focus on a separate area of financial accounting and aid in the comprehension and analysis of different accounting topics, such as revenue recognition and depreciation expense. The cases were formatted as a series of questions to a specific scenario. Included are answers consisting of accounting financial statements, journal entries, calculations, and …

General Accounting And Auditing Developments, 2017/18; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Developments In Preparation, Compilation, And Review Engagements, 2017/18; Alert, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Employee Benefit Plans, January 1, 2017; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Government Auditing Standards And Single Audit Developments, 2017/18; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Reporting On An Examination Of Controls At A Service Organization Relevant To User Entities' Internal Control Over Financial Reporting (Soc 1®) , January 1, 2017; Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Not-For-Profit Entities Industry Developments - 2017; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

The Joint Effects Of Management Incentives And Perceived Locus Of Causality On Management Earnings Forecast Disclosures, Kanjana Phonsumlissakul

Chulalongkorn University Theses and Dissertations (Chula ETD)

This study investigates the effect of management incentives (directive and transparency) and locus of causality (internal and external) on the willingness of managers to disclose management earnings forecast reports and the accuracy of management's earnings forecast information. The experimental findings show that managers with directive incentives are less likely to disclose the earnings forecast and provide less accurate information to market participants than managers with transparency incentives, for both point and range forecast forms. In addition, locus of causality contributes to the accuracy of management earnings forecast information when the forecasts suggest underperformance, but the findings reveal no significant differences …

Does Diversification Lead To Better Loan Portfolio Returns? Empirical Evidence From Indonesian Banks, Apriani Dorkas Rambu Atahau, Tom Cronje

DLSU Business & Economics Review

The composition of the loan portfolios of Indonesian banks are analysed in this study to determine whether loan diversification or loan focus strategies lead to better loan portfolio returns. This study is based on secondary data obtained from the Indonesian Banking Directory of the Indonesian Central Bank, as well as commercial bank annual reports provided by Infobank magazine and the Indonesian Banking Development Institute. Data pertaining to 109 commercial banks for the period 2003 to 2011 were analysed using non-parametric testing of means and panel data regression. The research findings indicate that the loan portfolios of government-owned, domestic-owned, and foreign-owned …

Financial Integration In Money Markets: Evidence From Saarc Region, Abdul Rafay, -- Fca, Saqib Farid

DLSU Business & Economics Review

The primary purpose of the study was to investigate the extent of financial integration between the four major money markets (Pakistan, India, Sri Lanka, and Bangladesh) in the SAARC region. To determine the association between these money markets, this study deployed variety of robust time series techniques such as JJ Co-integration Test, Granger Causality Test, Impulse Response Functions (IRF), and Variance Decomposition Analysis (VDC). Monthly data for the period 2007–2015 was utilized for the data analysis whereas Call Money rates and Interbank rates were used as proxies of money markets. The empirical findings confirmed the presence of long term relationship …

Review Of Whistleblowing Studies In Accounting Research Examining Corporate Internal Whistleblowing Policy, Lei Gao

Theses and Dissertations

This dissertation consists of three studies. The first study provides a review and synthesis of past accounting research regarding factors that influence whistleblowing. The second study is a content analysis to examine the variation of organizations’ internal whistleblowing policy, including both the content characteristics of the policy and the linguistic characteristics of the policy. In terms of the content characteristics of the whistleblowing policy, this study focuses on who is covered in the policy, where to report, employees’ responsibility, corporate investigation procedures, disciplinary action against the wrongdoer, and anti-retaliation policy. In terms of the linguistic characteristics of the internal whistleblowing …

The Joint Effects Of Management Incentives And Perceived Locus Of Causality On Management Earnings Forecast Disclosures, Kanjana Phonsumlissakul

Chulalongkorn University Theses and Dissertations (Chula ETD)

This study investigates the effect of management incentives (directive and transparency) and locus of causality (internal and external) on the willingness of managers to disclose management earnings forecast reports and the accuracy of management's earnings forecast information. The experimental findings show that managers with directive incentives are less likely to disclose the earnings forecast and provide less accurate information to market participants than managers with transparency incentives, for both point and range forecast forms. In addition, locus of causality contributes to the accuracy of management earnings forecast information when the forecasts suggest underperformance, but the findings reveal no significant differences …

The Expansion Of Financial Regulation To Include Humanitarian Issues:An Examination Of The Development Of Conflict Mineral Reporting Requirements Using Actor-Network Theory, Robert Tennant

Electronic Theses and Dissertations

This study conceptually and empirically examines the establishment of certain financial regulation that resulted from the Global Financial Crisis (GFC) of 2007-2009. The crisis led to the establishment of the most extensive change in the regulation of the financial sector since the Great Depression (Green, 2011). During the forty years leading up to the crisis, the United States had engaged in a process of increased deregulation to promote greater efficiency (Yaron & Hendershott, 1998). The belief that reduced regulation would improve efficiency and foster innovation became the mantra of many economic advisers to policy setters, to the point that as …

Three Studies Examining Accountability In Auditing, Amy Donnelly

Electronic Theses and Dissertations

This is dissertation consists of three studies investigating accountability in auditing. It is aimed at gaining a better understanding of how auditors make decision in the presence of accountability pressure. The first study is a literature review of the experimental audit research on accountability. It provides a conceptual framework for organizing prior research on this topic and offers opportunities for future research. The second study experimentally investigates accountability as a potential mitigating mechanism for the performance declines caused by ego depletion. Auditors are shown to be susceptible to depletion, but research has yet to consider how a natural element of …