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Articles 2671 - 2700 of 14514
Full-Text Articles in Entire DC Network
The Effects Of Using The Internal Audit Function As A Management Training Ground Or As A Consulting Services Provider In Enhancing The Recruitment Of Internal Auditors, F. Greg Burton, Matthew W. Starliper, Scott L. Summers, David A. Wood
The Effects Of Using The Internal Audit Function As A Management Training Ground Or As A Consulting Services Provider In Enhancing The Recruitment Of Internal Auditors, F. Greg Burton, Matthew W. Starliper, Scott L. Summers, David A. Wood
Faculty Publications
This paper examines factors that influence job applicants’ willingness to apply for positions in internal auditing. We predict and find evidence that job applicants are dissuaded from applying for internal audit positions. In two separate experiments involving participants at seven universities, we discover that this phenomenon is most prevalent for applicants with business experience. Experienced applicants are 20 and 33 percent less willing to apply for a position if it is labeled as “internal audit” versus “accounting” in the two experiments, respectively. In addition, we find that the only experimental condition that increases interest in applying for an internal audit …
Graduate Bulletin, 2015-2016, Minnesota State University Moorhead
Graduate Bulletin, 2015-2016, Minnesota State University Moorhead
Graduate Bulletins (Catalogs)
No abstract provided.
An Analysis Of Insider Dysfunctional Behavours In An Accounting Information System Environment, Mohd Saiyidi Mat Roni
An Analysis Of Insider Dysfunctional Behavours In An Accounting Information System Environment, Mohd Saiyidi Mat Roni
Theses: Doctorates and Masters
Insider deviant behaviour in Accounting Information Systems (AIS) has long been recognised as a threat to organisational AIS assets. The literature abounds with a plethora of perspectives in attempts to better understand the phenomenon, however, practitioners and researchers have traditionally focussed on technical approaches, which, although they form part of the solution, are insufficient to address the problem holistically. Managing insider threats requires an understanding of the interconnectedness between the human and contextual factors in which individuals operate, since technical methodologies in isolation have the potential to increase rather than reduce insider threats. This dilemma led many scholars to examine …
The Impact Of Relevant Work Experience On Third Level Accounting Students' View Of Learning, Terese Deehan
The Impact Of Relevant Work Experience On Third Level Accounting Students' View Of Learning, Terese Deehan
Theses
The benefits of work experience in accounting education have been examined extensively in the academic literature. Extant literature cites skills development, putting knowledge into action, improved academic results, increased focus on study and career path and enhanced employability as the main benefits to students. Other than research on the impact on academic results, there is a dearth of research on the impact of work experience on students’ view of learning. In research conducted in Ireland, Byrne and Flood (2004) concluded that the majority of third-level accounting students only have a surface-level view of learning and that this will not be …
Occupational Fraud: A Survey, Elizabeth Carroll
Occupational Fraud: A Survey, Elizabeth Carroll
Honors Theses
This paper examines the issue of occupation fraud in today's corporations. It provides an overview of the types of occupational fraud and how they usually occur. This paper also explains the attributes of the typical fraudster and describes warning signs that management should look out for in their company. It analyzes the regulations and polices put into place to combat the growing issue of fraud. It also provides a look at cyber-fraud, which is an increasing problem due to society's reliance on technology. It explains why fraud prevention is so important in corporations, whether small or large, and emphasizes the …
The Ethicality And Financial Impact Of Paying Collegiate Athletes, Keaton J. Vann
The Ethicality And Financial Impact Of Paying Collegiate Athletes, Keaton J. Vann
Honors Theses
The purpose of this study is to explain why collegiate athletes should be paid and the financial impact of paying them. The study looks at how the NCAA's student-athlete model has exploited collegiate athletes and denied them from receiving a share of the revenues they generate each year. It includes the reasons for paying players, and the troubles athletes go through because of the way the NCAA is orchestrated. The goal is to determine the financial effect of paying athletes across the NCAA, as well as by divisions and conferences. Additionally, the financial statements of the NCAA and some of …
Corporate Social Responsibility: Do Companies Have Consciences?, Rachel Victoria Nieters
Corporate Social Responsibility: Do Companies Have Consciences?, Rachel Victoria Nieters
Honors Theses
The first part of this thesis is a report that provides information on a wide variety of topics pertaining to Corporate Social Responsibility (CSR), particularly those that would be of interest to the accounting industry. All information in this report was gathered through review of research already done by prominent persons and entities in the CSR field. CSR is a combination of both environmental and social factors. In addition to government initiative support, there are a multitude of inherent benefits of CSR, as well as benefits that can only be gained through good CSR marketing. There are also costs, which …
Royal Caribbean International: Financial Analysis And Recommendations, Reagan Huey
Royal Caribbean International: Financial Analysis And Recommendations, Reagan Huey
Honors Theses
Royal Caribbean Cruises, Ltd. is an international cruise line that is publically traded on the New York Stock Exchange. It is the second largest cruise line in the world, controlling five brands, 42 ships, and contracts for many more. Royal Caribbean also has part ownership of TUI Cruises and related assets through a 50 percent joint venture. Their headquarters are in Miami, Florida, but the company offers cruises to over 490 destinations in all seven continents. Departure points across the globe allow the company to reach nearly every existing market. Using a strategy of innovation and increasingly lavish offerings, Royal …
Pcaob Standards And Related Rules As Of January 2015, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)
Pcaob Standards And Related Rules As Of January 2015, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
General Accounting And Auditing Developments, 2015/16; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
General Accounting And Auditing Developments, 2015/16; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Entities Industry Developments - 2015; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Not-For-Profit Entities Industry Developments - 2015; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans Industry Developments - 2015; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Employee Benefit Plans Industry Developments - 2015; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Government Auditing Standards And Single Audit Developments - 2015/16; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Government Auditing Standards And Single Audit Developments - 2015/16; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Ceo Managerial Ability, Corporate Investment Quality, And The Value Of Cash, Huiqi Gan
Ceo Managerial Ability, Corporate Investment Quality, And The Value Of Cash, Huiqi Gan
Theses and Dissertations
This study investigates how CEO managerial ability affects investment quality, investment efficiency, and the value of cash. Specifically, I examine whether higher managerial ability is associated with higher M&A quality, more efficient capital investments, and higher value of cash. Investment decision-making and implementation can signal a CEO’s managerial ability (Stein 2003), and shareholders assign more value to the cash of those firms with high ability CEOs. Thus, I predict that more able CEOs conduct higher quality M&A and make more efficient capital investment decisions. I also propose that the value of cash is higher for firms with more able CEOs. …
Bank Holding Companies’ Accounting Versus Economic Hedging Activities In The Sfas 133 Framework, Veliota Drakopoulou
Bank Holding Companies’ Accounting Versus Economic Hedging Activities In The Sfas 133 Framework, Veliota Drakopoulou
Business Administration - Worldwide
The goal of this research was to investigate the controversy surrounding the inability of Statement of Financial Accounting Standard No. 133 (SFAS 133), Accounting for Derivative Instruments and Hedging Activities to portray the economics of hedging. This research examined whether or not the possibility of increased volatility evolved from economic hedges that do not qualify for hedge accounting under SFAS 133 prompted Bank Holding Companies (BHCs) to adjust their corporate risk management strategy to one that is more accounting responsive. Based on the results of this research, BHCs' which increased the level of accounting hedges and decreased the level of …
Fraud And Its Relation To The Hospitality Industry, Nicole Ross
Fraud And Its Relation To The Hospitality Industry, Nicole Ross
Honors Theses
The purpose of this study is to analyze and explore the numerous components of fraud, including its relation and presence in the hospitality industry. Additionally, the study contains findings and analyses derived from participation in a professional development series conducted in a classroom setting and two accounting case studies hosted by PricewaterhouseCoopers and KMPG in Fall 2013. I will dissect fraud down to its various elements and compile a work plan and proposal originating from the findings from the study. The study examines the causes of fraud, people who commit fraud, fraud legislation, and fraud trends. Through primary and secondary …
Narrowing The Gap Of Financial Fraud Detection In Corporations, Solomon Aborbie
Narrowing The Gap Of Financial Fraud Detection In Corporations, Solomon Aborbie
Walden Dissertations and Doctoral Studies
Business leaders remain exposed to financial and accounting fraud as well as loss of profitability, despite the dictates of the SOX Act of 2002. The most challenging aspect of corporate management is the unexpected nature of an emerging, existing, or an inherent financial risk. Guided by the evolution of fraud theory, this exploratory case study's purpose was to identify and explore the financial management strategies that corporate financial managers need to adequately protect investors. Twenty participants from a population group of corporate auditors of Fortune 1000 corporations within 70 miles of Columbus, Ohio provided input for this study. Data from …
"Lean"Ing Towards Improvement, Katie Wojciechowski
"Lean"Ing Towards Improvement, Katie Wojciechowski
Williams Honors College, Honors Research Projects
According to Balzer (2010) and Liebtag (2014), Lean Six Sigma is ubiquitous in the workforce, including areas of higher education institutions and accounting firms. Lean Six Sigma is primarily prevalent in areas of healthcare and manufacturing. Having knowledge in Lean Six Sigma can drastically improve the way people think about implementing and evaluating projects and processes. This paper describes research conducted, applied, and executed to help departments within the Division of Student Success at The University of Akron. These departments have significantly reduced the amount of waste and are now producing more revenue due to the Lean Six Sigma processes …
Does The Pcaob Inspection Have An Effect On Audit Fees And Audit Quality?, Elizabeth Schwartzhoff Johnson
Does The Pcaob Inspection Have An Effect On Audit Fees And Audit Quality?, Elizabeth Schwartzhoff Johnson
LSU Doctoral Dissertations
I investigate the effects of the issuance of the PCAOB Part II report on audit fees and audit quality. The PCAOB replaced the peer review auditor program with an independent inspection of audit firms. Upon completion of each inspection, the PCAOB issues inspection reports that include a public portion (Part I) of identified audit deficiencies, and most include a nonpublic portion (Part II) of identified quality control weaknesses which is not disclosed publicly unless the audit firm does not sufficiently complete remediation during the next 12 months. Upon issuance of the Part II report, I find that audit firms experience …
Can Fair Value Accounting Create A Cognitive Bias? The Effects Of Recognized Level 3 Fair Value On Manager Selling Decisions, Karen Y. Green
Can Fair Value Accounting Create A Cognitive Bias? The Effects Of Recognized Level 3 Fair Value On Manager Selling Decisions, Karen Y. Green
Theses and Dissertations
This study examines the effects of the discretion allowed in fair value accounting on manager selling decisions of Level 3 fair value assets and liabilities. Grounded in motivated reasoning and prospect theory, the discretion permitted for Level 3 fair value assets and liabilities is predicted to have behavioral consequences. The study employs a 2 X 2 between- participant design, manipulating a conservative level of the discretion used to ascertain the fair value (more or less conservative) and the volatility of the historically recognized fair value (low or high). Both graduate students and accounting professionals were asked to read a case …
إشكالية العلاقة بين التنمية الاقتصادية وعدم الاستقرار السياسي في البلاد النامية (العراق أنموذجا), رشيد باني الظالمي, غسان طارق ظاهر
إشكالية العلاقة بين التنمية الاقتصادية وعدم الاستقرار السياسي في البلاد النامية (العراق أنموذجا), رشيد باني الظالمي, غسان طارق ظاهر
Muthanna Journal of Administrative and Economics Sciences
تناول موضوع البحث إثبات العلاقة القوية بين مشاريع التنمية والوضع السياسي في أي بلد. إن البلدان التي تعيش استقرارا سياسياً يمكنها أن تطبق برامج تنموية ناجحة، أما البلدان التي تعيش فوضى سياسية فإن مشاريعها التنموية سوف يصيبها الفشل وهذا ما تم إثباته في العراق من خلال البحث.منذ تأسيس الدولة العراقية والانقلابات العسكرية والحرب الأهلية لم تعرف الركود، وكانت فترة الحرب العراقية الإيرانية وحرب الكويت حتى هذا اليوم من أسوء الفترات التي عاشها المجتمع العراقي. إن عدم الاستقرار السياسي في العراق يعني غياب القانون وفوضى الأمن وتبديد الثروة، وهجرة أصحاب رؤوس الأموال، وكذلك يعني كما جاء في البحث غياب الخطط والبرامج …
Aicpa Annual Report, 2014-2015; Perspectives, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Annual Report, 2014-2015; Perspectives, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Perceptions Of Value-Stream Costing And The Effect On Lean-Accounting Implementation, Patricia Hart Timm
Perceptions Of Value-Stream Costing And The Effect On Lean-Accounting Implementation, Patricia Hart Timm
Walden Dissertations and Doctoral Studies
In response to the competitive global economy, lean manufacturing has become more prevalent in the United States. Manufacturing has changed, but cost accounting has not. Lean manufacturing has the potential to change the U.S. manufacturing economy, resulting in positive economic social change, yet it requires lean accounting to increase successful implementations. This study addressed the problem of lack of adoption of lean-accounting techniques like value-stream costing in lean-manufacturing enterprises. The purpose of this nonexperimental explanatory study was to investigate factors that influence the adoption of lean accounting. Using the technology acceptance model (TAM), based on the theory of reasoned action …
Insights Into Large Audit Firm Sampling Policies, Brant E. Christensen, Randal J. Elder, Steven M. Glover
Insights Into Large Audit Firm Sampling Policies, Brant E. Christensen, Randal J. Elder, Steven M. Glover
Faculty Publications
Changes in the audit profession after Sarbanes-Oxley, including mandatory audits of internal control over financial reporting and PCAOB oversight and inspection of audit work, have potentially changed the nature and extent of audit sampling in the largest accounting firms. In our study, ‘‘Behind the Numbers: Insights into Large Audit Firm Sampling Policies’’ (Christensen, Elder, and Glover 2015), we administered an extensive, open-ended survey to the national offices of the Big 4 and two other international accounting firms regarding their firm’s audit sampling policies. We find variation among the largest firms’ policies in their use of different sampling methods and in …
Compensation Or Feedback: Motivating Performance In Multidimensional Tasks, Margaret H. Christ, Scott A. Emett, William B. Tayler, David A. Wood
Compensation Or Feedback: Motivating Performance In Multidimensional Tasks, Margaret H. Christ, Scott A. Emett, William B. Tayler, David A. Wood
Faculty Publications
Employees often perform tasks with multiple dimensions. In this study, we examine how employees’ performance on multidimensional tasks differs under different control structures. We conduct two experiments in which we manipulate the presence of compensation controls and the presence of feedback controls on multiple task dimensions. Our findings suggest that when employees are compensated on multiple dimensions they commit to multiple goals and divide their attention among those task dimensions. However, when feedback controls are implemented on one task dimension with compensation controls on another dimension, employees can improve performance on individual dimensions as well as their overall task performance. …
Impact Of Fiscal Decentralization On Quality Financial Reporting At The Districts In Ghana, Abdul-Malik Seidu Zakaria
Impact Of Fiscal Decentralization On Quality Financial Reporting At The Districts In Ghana, Abdul-Malik Seidu Zakaria
Walden Dissertations and Doctoral Studies
This study examined the impact of fiscal decentralization on quality financial reporting at the local government level in Ghana. The study is important because it provides development partners with the assurance that Metropolitan, Municipal, and District Assemblies (MMDAs) funds are used for their intended purposes. The study was based on the theory of local public expenditures, which posits that fiscal decentralization may enhance local capacities for service delivery. The key research question examined the extent to which fiscal decentralization has influenced quality financial reporting at the local level. The research design was quantitative, randomly sampling stakeholders in the local government …
Financial Statement Disclosure Of Carbon Footprint Costs In The Airline Industry, Carol Anne Tuck-Riggs
Financial Statement Disclosure Of Carbon Footprint Costs In The Airline Industry, Carol Anne Tuck-Riggs
Walden Dissertations and Doctoral Studies
Unaccountable corporate polluters profit short term at the expense of global economic sustainability. The purpose of the study was to determine if carbon dioxide (CO2) penalties on the airline emissions would result in financial statement disclosure and emission mitigation. Contributing to environmental accounting, the study was based in corporate social responsibility with a conceptual framework based on economically-centered CO2 studies. A random sample of 69 global airlines, taken from the International Air Transport Association (IATA) and the International Civil Aviation Organization (ICAO) memberships, was stratified between EU bound and non-EU bound airlines. The research questions explored (a) the frequency mean …
An Effectiveness Review Of Section 404 Of The Sarbanes Oxley Act (2002), Christopher Francis Morelli
An Effectiveness Review Of Section 404 Of The Sarbanes Oxley Act (2002), Christopher Francis Morelli
Honors Theses and Capstones
The accounting scandals that occurred in the early 2000s launched the current day regulations set fourth in the Sarbanes Oxley Act. The Sarbanes Oxley Act is comprised of several titles, all aimed to help eliminate financial accounting errors and the potential of fraud. Within this piece of legislation, there is one section that has created a lot of discussion. Section 404, which discusses the way in which disclosures of internal control deficiencies are handled, is the topic of this paper. In addition to a literature review of a research paper written by Sarah Rice and David Weber, this paper will …
A Growing Sin-Dustry: The History And Effects Of Cigarette Excise Taxation And Regulation In The United States, Devin A. Rheaume
A Growing Sin-Dustry: The History And Effects Of Cigarette Excise Taxation And Regulation In The United States, Devin A. Rheaume
Honors Theses and Capstones
Originating with the gabelle taxes of France during the close of the Albigensian Crusades, excise taxes and regulations on consumer products have historically been used by local and federal governments to generate revenue during periods of war. Following the enactment of the Internal Revenue Act on June 30, 1864, the United States extended their definition of consumer products to include cigarettes and other tobacco products. The United States Federal government justifies cigarette taxes as a method not only to discourage the habit of smoking but also to recover the costs of the negative externalities associated with the “sinful” behavior. Through …
Comment Letter On Firm Mergers And Acquisitions Proposed Interpretation, December 10, 2014, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letter On Firm Mergers And Acquisitions Proposed Interpretation, December 10, 2014, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.