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Articles 2431 - 2460 of 14498
Full-Text Articles in Entire DC Network
The Impact Of Shadow It Systems On Perceived Information Credibility And Managerial Decision Making, Noah Myers, Matthew Starliper, Scott L. Summers, David A. Wood
The Impact Of Shadow It Systems On Perceived Information Credibility And Managerial Decision Making, Noah Myers, Matthew Starliper, Scott L. Summers, David A. Wood
Faculty Publications
Business trends show that more and more employees are creating shadow IT systems—IT systems that are not sanctioned or monitored by the IT department. This paper examines how the use of shadow IT in product costing impacts managers’ perceptions of information credibility and managerial decision-making. Using two experiments, we find that participants view information from shadow IT systems as less credible and they are less impacted by and less willing to rely on costing reports produced from shadow IT systems versus non-shadow IT systems. We also find that although participants are concerned about the credibility of shadow IT systems, they …
Factors Influencing Recruitment Of Non-Accounting Business Professionals Into Internal Auditing, Geoffrey D. Bartlett, Joleen Kremin, K. Kelli Saunders, David A. Wood
Factors Influencing Recruitment Of Non-Accounting Business Professionals Into Internal Auditing, Geoffrey D. Bartlett, Joleen Kremin, K. Kelli Saunders, David A. Wood
Faculty Publications
This paper examines factors affecting non-accounting business professionals’ willingness to work in internal auditing. In a 2 x 6 experiment with 502 participants from across the country, we find that, in contrast to prior research examining accountants, business professionals have relatively favorable views of internal audit. Although they hold favorable views, participants were still less likely to apply for a position labeled as internal audit than an identical position with an alternate label. Varying the structure of internal audit, including job responsibilities, career path, and sourcing arrangement, did not affect participants’ willingness to apply for an internal audit position. We …
The Internet As An Information Intermediary, Michael S. Drake, Jacob Thornock, Brady J. Twedt
The Internet As An Information Intermediary, Michael S. Drake, Jacob Thornock, Brady J. Twedt
Faculty Publications
The internet is an enormous and growing source of information for investors about the opinions of others. Virtually any individual with internet access can express opinions about firms and editorialize about company news. However, to date we know very little about the impact these nontraditional internet intermediaries have on markets. We develop a framework wherein internet information intermediaries fall along a spectrum of professionalism and document a nuanced relationship between coverage by these intermediaries and capital market effects. Using a novel dataset that tracks coverage of companies by individuals posting on thousands of websites, we find that coverage by professional …
The Effect Of Industry Co-Location On Analysts’ Information Acquisition Costs, Jared Jennings, Joshua A. Lee, Dawn Matsumoto
The Effect Of Industry Co-Location On Analysts’ Information Acquisition Costs, Jared Jennings, Joshua A. Lee, Dawn Matsumoto
Faculty Publications
We examine how the co-location of firms in the same industry affects analysts’ cost of gathering and processing information. We find that when the firms in an analyst’s portfolio are located farther away from other firms in the same industry, the analyst’s portfolio size is smaller and average forecast accuracy is lower. We further find that the additional costs that analysts incur to follow distant firms are amplified when earnings are more difficult to forecast. Lastly, we provide some evidence that managers are more knowledgeable about other firms in the same geographic area. Specifically, managers are more likely to reference …
The Consequences Of Audit-Related Earnings Revisions, Jacob Z. Haislip, Linda A. Myers, Susan Scholz, Timothy Seidel
The Consequences Of Audit-Related Earnings Revisions, Jacob Z. Haislip, Linda A. Myers, Susan Scholz, Timothy Seidel
Faculty Publications
In this paper, we investigate the consequences that auditors and their clients face when earnings announced in an unaudited earnings release are subsequently revised, presumably as a result of year-end audit procedures, so that earnings as reported in the 10-K differ from earnings as previously announced. Specifically, we examine whether the likelihood of an auditor ‘losing the client’ is greater following such revisions, and whether the likelihood of dismissal is influenced by revisions that more negatively impact earnings, that cause the client to miss important earnings benchmarks, by greater local auditor competition, or by auditor characteristics. We also examine audit …
Analisis Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Pengukuran Kinerja Umkm Di Wilayah Depok, Titis Wahyuni, Marsdenia Marsdenia, Istiadi Soenarto
Analisis Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Pengukuran Kinerja Umkm Di Wilayah Depok, Titis Wahyuni, Marsdenia Marsdenia, Istiadi Soenarto
Jurnal Vokasi Indonesia
The purpose of this study is to examine the effect of application accounting information system on SMEs performance measurement in Depok region. The number of samples taken were 30 SMEs using purposive sampling method with the critreria listed in the official city of Depok. The data was collected using questionnaires distributed to respondents and the analysis technique used in this research is logistic regression to determine whether there is any effect on the application of accounting information systems for the decrease or increase the performance of SMEs. The results of this study based on the analyses conducted found that the …
Client And Attest Client, Proposed Definitions Of Client And Attest Client As Related Definitions, Interpretations And Other Guidance, December 15, 2016, Comments Are Requested By May 15, 2017; Exposure Draft (American Institute Of Certified Public Accountants), 2016, December 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Client And Attest Client, Proposed Definitions Of Client And Attest Client As Related Definitions, Interpretations And Other Guidance, December 15, 2016, Comments Are Requested By May 15, 2017; Exposure Draft (American Institute Of Certified Public Accountants), 2016, December 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Transaction Complexity And The Movement To Fair Value Accounting, Pinky Rusli, Xinlei Zhao, David A. Ziebart
Transaction Complexity And The Movement To Fair Value Accounting, Pinky Rusli, Xinlei Zhao, David A. Ziebart
Institute for the Study of Free Enterprise Working Papers
Our global economy has pushed the complexity of business transactions to a new level, as companies now employ sophisticated contracts and financial instruments. However, it is unclear whether accounting standards are able to effectively capture transaction complexity, which has been growing at a rapid pace. In this study, we examine three questions related to transaction complexity: (1) Do accounting standards reflect differences in the complexity of the transactions being recorded? (2) Does the use of mark-to-market (i.e., fair value) accounting reduce the complexity of standards by relying on market valuations to capture transaction complexity? (3) Does the reliance on fair …
Accounting Flexibility And Managers' Forecast Behavior Prior To Seasoned Equity Offerings, Jae Bum Kim
Accounting Flexibility And Managers' Forecast Behavior Prior To Seasoned Equity Offerings, Jae Bum Kim
Research Collection School Of Accountancy
This study examines the effect of accounting flexibility on managers’ forecasting behavior prior to seasoned equity offerings (SEOs). Although SEO firms have a strong incentive to convey optimistic information to boost the pre-SEO stock price, they also face enhanced litigation risk arising from SEO-related regulations. Thus, I hypothesize that managers will release positive news through their forecasts (relative to the prevailing analyst consensus) prior to an SEO only if they have the accounting flexibility to manage subsequent reported earnings to meet or exceed their forecasts. I find that managers with greater accounting flexibility are more likely to issue a forecast …
Ceo Overconfidence And Stock Price Crash Risk, Jeong-Bon Kim, Zhang Wen, Liandong Zhang
Ceo Overconfidence And Stock Price Crash Risk, Jeong-Bon Kim, Zhang Wen, Liandong Zhang
Research Collection School Of Accountancy
This study examines the association between chief executive officer (CEO) overconfidence and future stock price crash risk. Overconfident managers overestimate the returns to their investment projects and misperceive negative net present value (NPV) projects as value creating. They also tend to ignore or explain away privately observed negative feedback. As a result, negative NPV projects are kept for too long and their bad performance accumulates, which can lead to stock price crashes. Using a large sample of firms for the period 1993–2010, we find that firms with overconfident CEOs have higher stock price crash risk than firms with nonoverconfident CEOs. …
Using A Mobile Gaming App To Enhance Accounting Education, Poh Sun Seow, Suay Peng Wong
Using A Mobile Gaming App To Enhance Accounting Education, Poh Sun Seow, Suay Peng Wong
Research Collection School Of Accountancy
This paper describes the first mobile-gaming app for learning accounting, Accounting Challenge (ACE). As at June 30th 2016, ACE was downloaded 21,800 times, spanning 90 countries and has won three international teaching awards. The app was motivated by the aim to empower students to learn accounting in a fun way, outside the classroom. ACE combines mobile learning and game-based learning to generate interest and motivation for the digital-native students and is freely available in iPhone/iPad and Android version. Based on a voluntary students’ survey, majority rated ACE favorably, indicating that they were satisfied with the app. ACE was presented at …
The Impact Of Unions On Information Asymmetry, Caroline Burke
The Impact Of Unions On Information Asymmetry, Caroline Burke
Graduate Theses and Dissertations
Prior literature documents a positive association between union power, calculated using industry-level union data, and information asymmetry. Prior literature also finds a mitigating effect from employee ownership on the negative association between union power and voluntary disclosure. Using a sample of company observations for fiscal years 2008 through 2010, I examine the effect of company-specific measures of employee unionization on market-based measures of information asymmetry (proxied for by insider trading activity, analyst following, and analyst dispersion). I also examine whether employee ownership impacts the effect of company-specific measures of employee unionization on my market-based measures of information asymmetry. I find …
Who Is The One Percent?, Christopher Chupp
Who Is The One Percent?, Christopher Chupp
Honors Theses
This paper explores the topic of the wealthiest one percent of Americans, in terms of net economic wealth. I have observed many generalizations of this group from school, work, media, and so forth, thus, I will be approaching the topic from a statistical standpoint to gain a deeper understanding of the role that these Americans play in our society. The goal of this paper is to inform the reader, through the presentation and discussion of available data used to define this group. To accomplish this, I will be covering several topics. First, I will discuss who the one percent is …
Identifying Factors Related To Nonprofit Success Through The Use Of A Multidimensional Approach, Kendall M. Hayes
Identifying Factors Related To Nonprofit Success Through The Use Of A Multidimensional Approach, Kendall M. Hayes
Selected Honors Theses
Nonprofit success is a complex and inconclusive term. Rather than attempting to define nonprofit success, this thesis seeks to identify factors attributed to organizational effectiveness. Support for the credibility of these factors is derived from a review of literature and an interview with the CEO of an acclaimed successful nonprofit. The balanced scorecard is referenced as a multidimensional approach to structuring and evaluating organizational effectiveness. Factors within these perspectives and those mentioned in an interview with the CEO have been analyzed and identified for the use of nonprofit personnel or entrepreneurs.
Relation Between Auditor Quality And Corporate Tax Aggressiveness: Implications Of Cross-Country Institutional Differences, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo
Relation Between Auditor Quality And Corporate Tax Aggressiveness: Implications Of Cross-Country Institutional Differences, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo
Research Collection School Of Accountancy
Using an international sample of firms from 31 countries, we study the relation between auditor quality and corporate tax aggressiveness. Employing an indicator variable for tax aggressiveness when the firm's corporate tax avoidance measure is within the top quintile of each country-industry combination, we find strong evidence that auditor quality is negatively associated with the likelihood of tax aggressiveness, even after controlling for other institutional determinants such as home-country tax system characteristics. We also find that the negative relation between auditor quality and the likelihood of tax aggressiveness is more pronounced in countries where investor protection is stronger, auditor litigation …
Revenue Recognition, November 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Revenue Recognition, November 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
People Centric Governance Model: Conceptualizing The Pillars Of Significance, Zaleha Othman, Rob Melville
People Centric Governance Model: Conceptualizing The Pillars Of Significance, Zaleha Othman, Rob Melville
The Qualitative Report
This article explores corporate governance issue from the perspective of peoples’ governance. Using qualitative research approach, specifically, a grounded theory method, the paper explores the role of the pillar of significance in corporate governance practices. Interview was used as primary data, although document was also analysed. Analysis of the data revealed people centric governance is essential. Findings suggest that there are several pillar of significance in the corporations that provide strength to the corporate governance practices. Emerging theory suggests that the core of corporate governance lies on the people rather that the structure. The finding is useful as it impacted …
Territorial Tax System Reform And The Financial Behavior Of Multinational Firms, Jing Xing, Stephen Bond, Giorgia Maffini
Territorial Tax System Reform And The Financial Behavior Of Multinational Firms, Jing Xing, Stephen Bond, Giorgia Maffini
Research Collection School Of Economics
We investigate whether the move from the worldwide tax system to the territorial tax system in Japan in 2009 affects the financial behavior of overseas affiliates of Japanese multinational companies. The reform substantially reduces the tax costs of profit repatriation in the form of dividends for Japanese overseas affiliates. We use this reform as a quasi-natural experiment to investigate whether and how the tax system affects multinationals’ cash holding and financing policies. Findings from our study sheds some light on possible outcomes of similar tax reforms in countries such as the United States. Based on a sample of Japanese overseas …
Exploring The Effect Of Financial Literacy Programs On Low-Income Adults, Bridgid A. Schaffer, James Mohs
Exploring The Effect Of Financial Literacy Programs On Low-Income Adults, Bridgid A. Schaffer, James Mohs
Accounting Faculty Publications
Financial literacy is a necessity of modern adult life. Obtaining control of personal finances is challenging for everyone. The lack of financial literacy in the low income adult grouping has become more problematic as personal finances become more complex. Utilizing a series of interviews the shared experiences of the study participant’s reflected in-depth descriptions of the personal lived experiences relating to financial literacy concepts, educational programs, and future expectations from the participants. This study addresses the perceptions and expectations of low-income adults regarding financial literacy programs and attempts to isolate ways to increase attendance in educational financial literacy programs. Using …
The Price Contagion Effects Of Financial Reporting Fraud And Reputational Losses: Evidence From The Individual Audit Partner Level, Ferdinand A. Gul, Chee Yeow Lim, Kun Wang, Yanping Xu
The Price Contagion Effects Of Financial Reporting Fraud And Reputational Losses: Evidence From The Individual Audit Partner Level, Ferdinand A. Gul, Chee Yeow Lim, Kun Wang, Yanping Xu
Research Collection School Of Accountancy
This study investigates the existence of price contagion effects for the low-quality audits of individual audit partners and the associated reputational losses in China. Low-quality partners are identified as those whose clients have been sanctioned by regulators for financial reporting fraud. Our evidence shows that sanctions induce a significant stock price decline among the contagion firms that share common low-quality partners and common low-quality audit firms; however, the decline is greater for the former. We also find that the price contagion effects of low-quality partners are more pronounced for firms located in regions with weak institutional development and less pronounced …
Assessing And Responding To Audit Risk In A Financial Statement Audit, October 1, 2016; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)
Assessing And Responding To Audit Risk In A Financial Statement Audit, October 1, 2016; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Omnibus Statement On Standards For Accounting And Review Services - 2016; Statement On Standards For Accounting And Review Services 23, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Omnibus
Omnibus Statement On Standards For Accounting And Review Services - 2016; Statement On Standards For Accounting And Review Services 23, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Omnibus
AICPA Professional Standards
No abstract provided.
Life And Health Insurance Entities, September 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Life And Health Insurance Entities, September 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Compilation Of Pro Forma Financial Information; Statement On Standards For Accounting And Review Services 22, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Compilation Of Pro Forma Financial Information; Statement On Standards For Accounting And Review Services 22, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
AICPA Professional Standards
No abstract provided.
Does The Relation Between Information Quality And Capital Structure Vary With Cross-Country Institutional Differences?, Jeff Zeyun Chen, Chee Yeow Lim, Gerald J. Lobo
Does The Relation Between Information Quality And Capital Structure Vary With Cross-Country Institutional Differences?, Jeff Zeyun Chen, Chee Yeow Lim, Gerald J. Lobo
Research Collection School Of Accountancy
Prior research based on U.S. data finds that firms with better information quality raise more equity whereas firms with poorer information quality prefer to issue debt when they seek external financing. Little is known about whether the same conclusion holds outside the U.S. and how the country-level institutional environment influences the relation between information quality and capital structure choices. We examine the relation between accounting information quality (measured by earnings precision, accruals quality, and analyst consensus) and financial leverage across 24 countries and whether that relation varies systematically with country-level investor protection and financial orientation. We document a lower financial …
Comment Letter Onproposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Modifications To Peer Review Report To Specifically Disclose The Selection And Review Of Single Audits As Must-Select Engagements, Modifications To Representation Letter To Reflect Scope Of Engagements Performed And Selected, August 17, 2016, American Institute Of Certified Public Accountants. Peer Review Board
Comment Letter Onproposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Modifications To Peer Review Report To Specifically Disclose The Selection And Review Of Single Audits As Must-Select Engagements, Modifications To Representation Letter To Reflect Scope Of Engagements Performed And Selected, August 17, 2016, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Size Variables In Audit Fee Models: An Examination Of The Effects Of Alternative Mathematical Transformations, Charles Cullinan, Hui Du, Xiaochuan Zheng
Size Variables In Audit Fee Models: An Examination Of The Effects Of Alternative Mathematical Transformations, Charles Cullinan, Hui Du, Xiaochuan Zheng
Accounting Department Faculty Journal Articles
We consider the mathematical transformations used for assets of different valuation complexity in audit fee models. These mathematical transformations (such as logs and square roots) relate to the non-linear relationship between client size and audit fees. We use closed-end mutual fund audits to examine this question because virtually all fund assets are reported at fair value. We find that more complexly valued assets are less likely to follow the traditional log transformation because the presence of these assets has a stronger relationship with audit fees that is not fully captured by the coefficient on the logged variable alone. The significance …
Analyst Coverage And Stock Price Crash Risk, I-Fang Lee Yvonne
Analyst Coverage And Stock Price Crash Risk, I-Fang Lee Yvonne
Accounting Dissertations - Archive
In this study, I investigate the impact of analyst coverage changes on firms’ subsequent firm-specific crash risk. Using a sample of 24,228 firm-year observations from 2000 to 2013, I show that changes in analyst coverage are negatively associated with changes in one-year-ahead crash risk. This result is consistent with analysts’ information gathering activities and analyses limiting bad news hoarding behavior, and is generally inconsistent with analyst pressure leading to more bad news hoarding by managers. Moreover, I find the negative association between coverage changes and changes in subsequent crash risk to be more pronounced when the coverage change is attributable …
The Relationship Between Income Taxes And Market Returns, Chelsea Hepworth
The Relationship Between Income Taxes And Market Returns, Chelsea Hepworth
Undergraduate Honors Capstone Projects
This paper investigates the relationship between book to tax differences and market returns. Prior research has been conducted that shows the ability of book to tax differences to predict future earnings, and this study expands that research to see if book to tax differences have predictive value in terms of actual market returns. This study uses a sample of firms from the Compustat database and runs a regression using book to tax differences and company returns as compared to the market. Results show that book to tax differences do have some predictive value which could potentially allow an investor to …
Aggregate Earnings Surprises, Monetary Policy, And Stock Returns, Lindsey A. Gallao, Rebecca N. Hann, Congcong Li
Aggregate Earnings Surprises, Monetary Policy, And Stock Returns, Lindsey A. Gallao, Rebecca N. Hann, Congcong Li
Research Collection School Of Accountancy
This paper examines whether the negative association between aggregate earnings and returns is explained by the monetary policy news in aggregate earnings. Using Federal funds futures data to construct a measure of policy news, we find that aggregate earnings convey information about the Fed׳s policy actions. Additionally, the negative aggregate earnings-returns association is muted when we control for policy surprises. This result is more pronounced in periods with negative policy surprises, which tend to trigger a more significant market reaction. Taken together, these results suggest that aggregate earnings convey policy news and the market reacts negatively to policy surprises, which …