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Student Perception On Female Discrimination In Accounting, Qiuting Zheng May 2016

Student Perception On Female Discrimination In Accounting, Qiuting Zheng

Accounting Undergraduate Honors Theses

Approximately 72,648,000 women participate in the labor force compared to 31,543,000 women in 1970 (U.S. Department of Labor). In the 1950s, women were only 30% of the workforce (Toossi, 2002). In 1970, 1990, and 2010, the percentage of working women increased to 40%, 45%, and 47% respectively (Humphrey, 2013). However, students have wrong perceptions about discrimination against women, and, since perceptions and facts are not the same thing, their perceptions might make them misunderstand the accounting profession. This study confirmed that there are misperceptions. To gauge students’ perceptions, I conducted a survey named “Gender Diversity in Accounting” at the Walton …

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How Does Music Consumption Impact The Music Industry And Benefit Artists?, Benjamin Fly May 2016

How Does Music Consumption Impact The Music Industry And Benefit Artists?, Benjamin Fly

Accounting Undergraduate Honors Theses

With the introduction of digital music in the 1990s, it internet-based music consumption has become significantly simpler and increasingly more popular as more and more consumers are streaming, sharing, and discovering new music all across the globe. With this new development of digital music, the dynamics of the music industry have been affected dramatically both in terms of record sales and the way music listeners are consuming music. Unfortunately, with the rise of music in its digital format came the rise of illegal file sharing sites, causing many to believe that the music industry was headed for its impending destruction. …

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Seeking Peace Of Mind: A Case Study Combining Ethics And Accounting, Lauren Ghahremani May 2016

Seeking Peace Of Mind: A Case Study Combining Ethics And Accounting, Lauren Ghahremani

Accounting Undergraduate Honors Theses

The purpose of this research has been to create original work in the form of a case study that educators and accounting students can benefit from during daily exercises in accounting ethics courses.

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Path To Higher Education, Rebecca L. Francis May 2016

Path To Higher Education, Rebecca L. Francis

Accounting Undergraduate Honors Theses

This study focuses on the career aspirations of middle and high school students living in an impoverished area of Cape Town, South Africa. It was discovered that students in this area tended to have high expectations of themselves pertaining to success after graduating high school, as well as their classmates. They believed they would be accepted into prestigious universities and achieve their career goals, despite being unaware of several key pieces of information, such as how to apply to university and how to get financial aid. The ultimate conclusion of the study was that these students required more extensive career …

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Mandatory Financial Reporting And Voluntary Disclosure: The Effect Of Mandatory Ifrs Adoption On Management Forecasts, Xi Li, Holly I. Yang May 2016

Mandatory Financial Reporting And Voluntary Disclosure: The Effect Of Mandatory Ifrs Adoption On Management Forecasts, Xi Li, Holly I. Yang

Research Collection School Of Accountancy

This study examines the effect of the mandatory adoption of International Financial Reporting Standards (IFRS) on voluntary disclosure. Using a difference-in-difference analysis, we document a significant increase in the likelihood and frequency of management earnings forecasts following mandatory IFRS adoption, consistent with the notion that IFRS adoption alters firms' disclosure incentives in response to increased capital-market demand. We find the increase to be larger among firms domiciled in code-law countries, suggesting a catching-up effect among firms facing low disclosure incentives pre-adoption. We then propose and test three channels through which IFRS adoption could alter firms' disclosure incentives: improved earnings quality, …

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Mandatory Financial Reporting And Voluntary Disclosure: The Effect Of Mandatory Ifrs Adoption On Management Forecasts, Xi Li, Holly I. Yang May 2016

Mandatory Financial Reporting And Voluntary Disclosure: The Effect Of Mandatory Ifrs Adoption On Management Forecasts, Xi Li, Holly I. Yang

Research Collection School Of Accountancy

This study examines the effect of the mandatory adoption of International Financial Reporting Standards (IFRS) on voluntary disclosure. Using a difference-in-difference analysis, we document a significant increase in the likelihood and frequency of management earnings forecasts following mandatory IFRS adoption, consistent with the notion that IFRS adoption alters firms' disclosure incentives in response to increased capital-market demand. We find the increase to be larger among firms domiciled in code-law countries, suggesting a catching-up effect among firms facing low disclosure incentives pre-adoption. We then propose and test three channels through which IFRS adoption could alter firms' disclosure incentives: improved earnings quality, …

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The Downside Of The Network Ties Between Ceo/Cfos And Auditors Through External Directorships: Evidence From Auditor Selection And Subsequent Audit Quality, Jaeyoon Yu, Byungjin Kwak, Myung Seok Park, Yoonseok Zang May 2016

The Downside Of The Network Ties Between Ceo/Cfos And Auditors Through External Directorships: Evidence From Auditor Selection And Subsequent Audit Quality, Jaeyoon Yu, Byungjin Kwak, Myung Seok Park, Yoonseok Zang

Research Collection School Of Accountancy

This study examines whether the professional ties of Chief Executive Officers/Chief Financial Officers (CEO/CFOs) to auditors through external directorships affect auditor selection and subsequent audit quality. Professional ties to auditors arise when the CEO/CFO of a firm (referred to as the home firm) serves as an outside director of another firm that hires an auditor (a connected auditor). Using a sample of firms with auditor switches over the period 2003-2012, we find that home firms are more likely to appoint connected auditors. Furthermore, utilizing a difference-in-differences approach, we find that home firms appointing connected auditors experience a significant decline in …

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Checklists & Illustrative Financial Statements, Not-For-Profit Entities, April 30, 2016, American Institute Of Certified Public Accountants (Aicpa) Apr 2016

Checklists & Illustrative Financial Statements, Not-For-Profit Entities, April 30, 2016, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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An Empirical Investigation Into The Adoption Rates Of Abc In The United States, Samantha House Apr 2016

An Empirical Investigation Into The Adoption Rates Of Abc In The United States, Samantha House

Honors Theses

No abstract provided.

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Increasing Auditor Sensitivity To The Risk Of Fraudulent Financial Reporting: Assessing Incentives And Pressures On Top Management, Donald Wengler Apr 2016

Increasing Auditor Sensitivity To The Risk Of Fraudulent Financial Reporting: Assessing Incentives And Pressures On Top Management, Donald Wengler

USF Tampa Graduate Theses and Dissertations

The ability of auditors to detect fraud, including intentional material misstatements in earnings, remains key to the credibility of audit firms and confidence in capital markets. The PCAOB concludes from its most recent inspections of public company audits that auditors often fail to assess and respond to risks of material misreporting by management. In a behavioral experiment, this study concludes that auditors can increase sensitivity to management motivation to misreport by actively seeking to transform identified risk factors focused on the organization, into factors focused on top managers, and to evaluate whether these manager-focused risk factors represent incentives for personal …

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Corrections And Clarifications: Academy Of Accounting Historians Membership Report Apr 2016

Corrections And Clarifications: Academy Of Accounting Historians Membership Report

Accounting Historians Notebook

Academy of Accounting Historians Membership Report

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Accounting Historians Notebook, 2016, Vol. 39, No. 1 (April) [Whole Issue] Apr 2016

Accounting Historians Notebook, 2016, Vol. 39, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

April issue

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Do Analysts Understand The Economic And Reporting Complexities Of Derivatives?, Hye Sun Chang, Michael Donohoe, Theodore Sougiannis Apr 2016

Do Analysts Understand The Economic And Reporting Complexities Of Derivatives?, Hye Sun Chang, Michael Donohoe, Theodore Sougiannis

Research Collection School Of Accountancy

We investigate whether and how the complexity of derivatives influences analysts earnings forecast properties. Using a difference-in-differences design, we find that, relative to a matched control sample of non-users, analysts earnings forecasts for new derivatives users are less accurate and more dispersed after derivatives initiation. These results do not appear to be driven by the economic complexity of derivatives, but rather the financial reporting of such economic complexity. Overall, despite their financial expertise, analysts routinely misjudge the earnings implications of firms derivatives activity. However, we find evidence that a series of derivatives accounting standards has helped analysts improve their forecasts …

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America's Tax System And How To Fix It, Brendan O. Smith Apr 2016

America's Tax System And How To Fix It, Brendan O. Smith

Senior Honors Theses

Abraham Lincoln signed into law the first national income tax on August 5, 1861. Since 1913, the content of the Internal Revenue Code has increased from the 27-page tax law of that year to over 5000 pages today. As time has passed and the length of this document has increased, so has the expense and complexity of abiding by its statutes. The inefficiencies of the current system indicate that something must be done about the United States tax system, but no one has agreed on what to do. Many proposals to correct the problem have been brought forward over the …

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Government Auditing Standards And Single Audits, April 1, 2016; Audit Guide, American Institute Of Certified Public Accountants (Aicpa) Apr 2016

Government Auditing Standards And Single Audits, April 1, 2016; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Thought Leaders: Faculty Who Shape Business Theory And Practice Through Research Apr 2016

Thought Leaders: Faculty Who Shape Business Theory And Practice Through Research

Business Exchange

Profiles of seven DePaul professors and the research they are conducting in areas as diverse as work-life balance and investor behavior: James D. Shilling, Real Estate Studies; R. David McLean, Investment Management; Kelly Richmond Pope, Accountancy; Andrew Gallen, Marketing; Alyssa J. Westring, Management; William Sander, Economics; and Misty Johanson, Hospitality Leadership.

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Voluntary Internal Control Weakness Disclosures In Initial Public Offerings: Determinants And Subsequent Financial Reporting Quality, Tiffany Jo Westfall Apr 2016

Voluntary Internal Control Weakness Disclosures In Initial Public Offerings: Determinants And Subsequent Financial Reporting Quality, Tiffany Jo Westfall

College of Business: Dissertations, Theses, and Student Research

This study examines registrants’ incentives to disclose internal control weaknesses (ICWs) voluntarily in IPO registration statements and their post-IPO financial reporting quality. Using a sample of initial public offering (IPO) registrants from 2005-2013, I find that increasing management’s disclosure credibility, by hiring a new CEO in the IPO, is an incentive to include ICWs in IPO registration statements. I find that management does build credibility with underwriters evidenced by IPO registrants that disclose ICWs voluntarily are associated with higher IPO offer prices. The results suggest that registrants including voluntary ICW disclosures are more likely to receive an adverse SOX 404 …

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Analysts, Macroeconomic News, And The Benefit Of Active In-House Economists, Artur Hugon, Alok Kumar, An-Ping Lin Mar 2016

Analysts, Macroeconomic News, And The Benefit Of Active In-House Economists, Artur Hugon, Alok Kumar, An-Ping Lin

Research Collection School Of Accountancy

Although macroeconomic news has a major impact on corporate earnings, anecdotal evidence suggests that financial analyst research is inefficient with respect to such news. Examining analysts' earnings research, we find that they underreact to negative macroeconomic news. Analysts are not all equal, though, as analysts employed at the same firm as an active macroeconomist underreact much less. We find that the benefit of analyst access to an economist is concentrated in firms that are high in cyclicality relative to their industry, high in cyclicality in general, and that are smaller in size. In addition, analysts who are exposed to more …

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Accounting Conservatism And Stock Price Crash Risk: Firm-Level Evidence, Jeong-Bon Kim, Liandong Zhang Mar 2016

Accounting Conservatism And Stock Price Crash Risk: Firm-Level Evidence, Jeong-Bon Kim, Liandong Zhang

Research Collection School Of Accountancy

Using a large sample of U.S. firms during 1964-2007, we find that conditional conservatism is associated with a lower likelihood of a firm's future stock price crashes. This finding holds for multiple measures of conditional conservatism and crash risk and is robust to controlling for other known determinants of crash risk and firm-fixed effects. Moreover, we find that the relation between conservatism and crash risk is more pronounced for firms with higher information asymmetry. Overall, our results are consistent with the notion that conditional conservatism limits managers' incentive and ability to overstate performance and hide bad news from investors, which, …

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Why Use Multiple Choice Questions With Excess Information?, Jason Bergner, Joshua J. Filzen, Mark G. Simkin Mar 2016

Why Use Multiple Choice Questions With Excess Information?, Jason Bergner, Joshua J. Filzen, Mark G. Simkin

Accountancy Faculty Publications and Presentations

The examinations administered by accounting instructors, professional certification examiners, textbook writers, and preparatory accounting software all routinely include multiple-choice (MC) questions with excess (yet related) information. Despite their widespread use, little is known about how MC questions with excess information (hereafter MCE questions) affect student test performance. Based on an empirical analysis of the tests of 374 students in two introductory accounting classes at a single university, we found that average performance was lower on MCE questions than non-MCE questions, but was sensitive to the overall difficulty of the tested concept. We also found no significant difference in the power …

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Not-For-Profit Entities, March 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Mar 2016

Not-For-Profit Entities, March 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Presentation Of The Book: "Accounting Education In Greece During The Gfc (2009-2016)", Dimitrios V. Siskos Feb 2016

Presentation Of The Book: "Accounting Education In Greece During The Gfc (2009-2016)", Dimitrios V. Siskos

Publications

A presentation of the book: Accounting Education in Greece During the GFC (2009-2016)

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Female Board Representation And Corporate Acquisition Intensity, Guoli Chen, Craig Crossland, Sterling Huang Feb 2016

Female Board Representation And Corporate Acquisition Intensity, Guoli Chen, Craig Crossland, Sterling Huang

Research Collection School Of Accountancy

This study examines the impact of female board representation on firm-level strategic behavior within the domain of mergers and acquisitions (M&A). We build on social identity theory to predict that greater female representation on a firm's board will be negatively associated with both the number of acquisitions the firm engages in and, conditional on doing a deal, acquisition size. Using a comprehensive, multi-year sample of U.S. public firms, we find strong support for our hypotheses. We demonstrate the robustness of our findings through the use of a difference-in-differences analysis on a sub-sample of firms that experienced exogenous changes in board …

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Rodeo In The Classroom: Activity Based Costing Simulation, Nikki Shoemaker, Marie Kelly Jan 2016

Rodeo In The Classroom: Activity Based Costing Simulation, Nikki Shoemaker, Marie Kelly

Faculty Publications

This paper describes a classroom Activity Based Costing simulation called Rodeo in the Classroom. This simulation has been used in several introductory managerial accounting and cost accounting courses in order to help students understand the difference in the application of overhead between Job Order Costing and Activity Based Costing methods. Each student is assigned their own rodeo simulation and must calculate its cost using specific cost drivers. To verify their calculations, students with the same rodeos are grouped together to compare costs. Final rodeo costs are presented to the class where differences in cost allocations and reasons for these differences …

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Improving Forensic Software Tool Performance In Detecting Fraud For Financial Statements, Brian Cusack, Tau’Aho Ahokov Jan 2016

Improving Forensic Software Tool Performance In Detecting Fraud For Financial Statements, Brian Cusack, Tau’Aho Ahokov

Australian Digital Forensics Conference

The use of computer forensics is important for forensic accounting practice because most accounting information is in digital forms today. The access to evidence is increasingly more complex and in far greater volumes than in previous decades. The effective and efficient means of detecting fraud are required for the public to maintain their confidence in the reliability of accounting audit and the reputation of accounting firms. The software tools used by forensic accounting can be called into question. Many appear inadequate when faced with the complexity of fraud and there needs to be the development of automated and specialist problem-solving …

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U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 2016/17, 70th Edition; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa) Jan 2016

U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 2016/17, 70th Edition; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.

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Not-For-Profit Entities : Best Practices In Presentation And Disclosure; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa) Jan 2016

Not-For-Profit Entities : Best Practices In Presentation And Disclosure; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.

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Employee Benefit Plans : Best Practices In Presentation And Disclosure; Accounting Trends & Techniques, Daryl G. Krause, Diana G. Krupica, Linda C. Delahanty Jan 2016

Employee Benefit Plans : Best Practices In Presentation And Disclosure; Accounting Trends & Techniques, Daryl G. Krause, Diana G. Krupica, Linda C. Delahanty

Accounting Trends and Techniques

No abstract provided.

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Reflective Ethical Decision: A Model For Ethics In Accounting Education, Sandria S. Stephenson Jan 2016

Reflective Ethical Decision: A Model For Ethics In Accounting Education, Sandria S. Stephenson

Faculty Articles

This conceptual paper describes a Reflective Ethical Decision Model (REDM), which uses the underpinnings of philosophical humanism in collaboration with self-directed learning to help students determine and design their own personal model construct of ethical values. This model analyzes the necessary ingredients for applying ethics in accounting and business education and offers a hands-on pedagogical approach to the ethics curriculum. It is an illustration students can use to reflect on personal orientations toward ethical behavior and lifelong values. The rationale for proffering such an approach is the notion that the operational orientations that guide human behavior are not fully developed …

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Promoting And Supporting Effective Organizational Governance, Sridhar Ramamoorti, Alan N. Siegfried Jan 2016

Promoting And Supporting Effective Organizational Governance, Sridhar Ramamoorti, Alan N. Siegfried

Accounting Faculty Publications

Internal audit’s role in organizational governance has become increasingly important in the wake of the recent global financial crisis and the continuing spate of governance failures in both financial and public sectors throughout the world. Informed observers and commentators have asked initially, “Where were the external auditors?” then “Where was the audit committee?” and finally, “Where was internal audit in all this?” This report draws on survey responses from internal auditors in 166 countries to take stock of the current role of internal audit in the governance process and learn how internal audit can better position itself to contribute to …

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