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The Role Of Risk-Based Audit Quality In Enhancing Financial Control Efficiency And Mitigating Financial Corruption In Iraqi Banks In Light Of The Ippf 2024 Framework, Nadia Talib Salman

Muthanna Journal of Administrative and Economics Sciences

The study investigates the relationship between risk-based audit quality, financial oversight efficiency and financial corruption reduction in banks listed on the Iraq Stock Exchange in the years 2008–2025 by applying International Professional Practices Framework (IPPF) 2024. A composite risk-based audit quality index was created which included auditor independence, auditor professional qualification, frequency of audit committee meetings, and auditor presence of a formal risk committee. Thirty three hundred annual reports were processed using AI-supported structured extraction with the Gemini API, resulting in an unbalanced final panel of 303 bank-year observations from 20 banks. Random Effects and some robustness and diagnostic tests …

Impartial Intelligence? Evidence Of Country-Label Sensitivity In Ai Financial Analysis, Fabio Motoki, Jedson Pinto

School of Accountancy Faculty Publications

This study examines whether large language models exhibit systematic country-contingent differential treatment in financial fraud detection. Analyzing 30,000 synthetic transactions with identical statistical properties across three country attributions (United States, Great Britain, and China), we find LLMs assign significantly higher fraud probabilities to Chinese-attributed transactions (36.2%) compared to Western countries (≈30–31%), resulting in accuracy disparities of 67% versus 74%. The gap remains stable across five independent experimental replications and persists when using Chinese language prompts, ruling out linguistic effects. Bias mitigation strategies, such as requiring explanations or explicit country neutrality instructions, reduce but fail to eliminate these disparities. Testing across …

Accounting In Practice: An Analysis Of Real-World Business And Regulatory Case Studies, Claire E. Coursey

Honors Theses

This thesis consists of several accounting case studies completed throughout two semesters of Honors Accountancy 420 under the direction of Dr. Victoria Dickinson. The projects combined both individual and group work and focused on applying accounting knowledge to real-world business situations and current events. Each case study required research, analysis, and evaluation of topics related to financial reporting, auditing, regulation, and corporate operations. Throughout the fall semester, the case studies introduced a variety of accounting and business topics that helped develop research, analytical, and communication skills. During the spring semester, the primary focus shifted toward analyzing the potential impact of …

Exploring Real-World Accounting Problems Through Case Studies, Molly Clark

Honors Theses

This thesis is made up of six different accounting case studies completed both individually and collaboratively over two semesters in Accy 420 under the guidance of Dr. Dickinson. These case studies required in-depth research on the topics and reflection on how accounting concepts apply to real-world business situations. In the fall semester, a variety of case studies were assigned to help broaden understanding of relevant accounting topics such as regulatory issues and financial reporting. In the spring semester, students were placed into groups to do research on the “Make America Healthy Again” movement and evaluate its potential impact on an …

Bridging Theory And Application: Case Studies In Financial Reporting, Regulation, And Ethics, Keili Cm Ikemori

Honors Theses

This thesis explores the intersection of financial reporting, regulation, and ethics through a series of applied case studies designed to bridge theoretical accounting concepts with real world application. The case studies focus on how accounting principles are implemented in corporate environments, how regulatory frameworks influence business operations, and how ethical considerations shape financial decision making. During the fall semester of Accy 420, we were tasked with case studies that increased our knowledge in financial statement literacy, accounting concepts, relevant accounting regulations, and ethics. During the spring semester of Accy 420, we used the knowledge gained from the prior semester in …

Accounting 420 Case Studies Of Current Accounting Topics And Trends, Reed Anderson

Honors Theses

This thesis consists of six separate accounting cases including a three part case that analyzes the effects of the “Make America Healthy Again” (MAHA) movement on the company Conagra Brands. These cases were assigned by Dr. Dickinson during the 2024-2025 school year. During the fall semester, we were given four cases referencing different accounting related trends and were instructed to research these topics extensively. We were placed in groups where we could conduct research and consult amongst each other in order to expand our understanding of each topic provided. In between cases, we were lucky enough to hear from multiple …

The Impact Of Quantum Computing And Distributed Ledger Technology On Accounting/Auditing/Finance Systems, Ulingeta O. L. Mbamba

Business Management Review

The integration of Quantum Computing (QC) and Distributed Ledger Technology (DLT) is poised to fundamentally reshape modern accounting by transforming how financial data is processed, secured, and verified. QC, utilising qubits, will exponentially enhance data analytics, risk assessment, and real-time financial forecasting, accelerating complex auditing tasks far beyond the capabilities of classical systems. In parallel, DLT, such as blockchain, provides a decentralised, immutable record of transactions, significantly increasing transparency and trust. This synergy may enable real-time analysis, continuous auditing, and intelligent automation, converting traditional static, centralised processes into dynamic, transparent ecosystems. Together, this convergence may redefine accounting, auditing, and finance, …

You Can’T Spell Audit Without Ai: The Current Uses Of Artificial Intelligence In Audit, Jena Perkins

Senior Honors Theses

The accounting profession continuously adapts to the innovations provided by the broader context in which it exists. Artificial intelligence (AI) is a forerunner among tools used to enhance and optimize auditing services within the accounting profession. The realm of AI offers advancements to procedures used within an audit to detect misstatements. Based on the proprietary platforms developed by Big 4 accounting firms, AI is a key component in maintaining an advanced approach towards auditing.

Financial Fraud In Mississippi Public Agencies: Case Studies Of Control Failures And Implications On Civic Engagement, Gracie Sullivan

Honors Theses

This study analyzes the relationship between financial fraud in Mississippi public institutions and its potential impact on civic engagement. While the existing literature explores the mechanics of fraud through frameworks such as the Fraud Triangle and the role of internal controls in preventing misconduct, limited research examines how government corruption influences civic disengagement, particularly in Mississippi. Using a quantitative, comparative research design, this study examines the relationship between major public financial fraud cases and voter turnout in case-linked and comparison counties. These cases include the Mississippi TANF welfare fraud, the Department of Corrections bribery case, and the misuse of funds …

Leveraging Accounting Analytics To Enhance Payroll Accuracy And Fraud Detection In U.S. Public Sector Institutions: A Case Study Approach, Regina Debrah

Beacom School of Business Student Publications

This study explores how accounting analytics can be leveraged to enhance payroll accuracy and improve fraud detection in U.S. public-sector institutions, addressing persistent irregularities amid rising demands for fiscal transparency. The research employs a qualitative design with secondary sources including academic literature, reports, and case studies. The literature identifies successful analytics implementation, such as Treasury OPI’s machine learning for data integration for unemployment claims. These precedents demonstrate direct transferability to payroll’s high volume and rules-based structure. Findings show that analytics significantly reduce improper payments through real-time screening, data integration, and risk prioritization when embedded in workflows. The findings also show …

Strategies For Reducing Fraud In Corporate Organizations, Tarshall Horton Mccauley

Walden Dissertations and Doctoral Studies

Financial statement fraud has been a persistent problem that poses risks to corporations globally. Business leaders are concerned about financial statement fraud due to its potential to weaken financial stability, erode stakeholder confidence, and create conditions that may lead to significant financial distress or organizational collapse. Grounded in the fraud triangle theory, the purpose of this qualitative pragmatic inquiry research was to explore internal control strategies corporate leaders use to reduce financial statement fraud risk. The participants were 11 financial leaders in North Carolina, the District of Columbia, and Virginia who practiced effective internal controls to minimize financial fraud. Data …

Applying Total Quality Management And Auditor Size Theories To Audit Quality: Evidence From Tanzanian Auditing Firms, Freddy Chaula, Henry Zeno Chalu, Paul Ambege

Business Management Review

Amid mixed global findings on the determinants of audit quality, particularly in emerging markets, the role of engagement team competence and audit firm size remains underexplored. This study investigates the relationship between engagement team competence, audit firm size, and audit quality in Tanzanian auditing firms. The hypotheses were tested using PLS-SEM based on data obtained from a cross-sectional survey of 147 Tanzanian audit partners. Audit firm size (β = 0.309, p < 0.01) and engagement team competence (β = 0.567, p < 0.01) were found to have significant positive effects on audit quality. These results suggest that audit quality is significantly enhanced by audit firm size and engagement team competence, thus supporting total quality management and auditor size theories. These findings highlight the need for regulators to strengthen auditor competence and to support the growth of small auditing firms, thereby enhancing their capacity, resources, and the overall audit quality. For auditing firms, the findings underscore the need to develop engagement team competence through initiatives such as professional training, mentoring, and knowledge-sharing programs. Additionally, firms should expand their capacity to strengthen audit quality. While focused on the Tanzanian context, the findings offer broader insights for improving audit quality in developing economies.

Prosocial Ceos And Accounting Manipulation, Mei Feng, Weili Ge, Zhejia Ling, Wei Ting Loh

Research Collection School Of Accountancy

This paper examines the association between chief executive officers’ (CEOs’) prosocial tendency and their firms’ likelihood of accounting manipulation. We measure CEOs’ prosocial tendency based on their involvement with charitable organizations. We find that prosocial CEOs are less likely to engage in accounting manipulation, as proxied by material non-reliance restatements and SEC or DOJ enforcement actions. The effect is more pronounced when CEOs are involved with charities that directly aim to improve the welfare of others and when they face stronger incentives to misreport. These results continue to hold in analyses of changes in CEOs’ prosocial tendency around turnover events. …

Beyond Numbers: Decoding The Dynamics Of Qualitative Accounting Research Across Decades, Triana Eva Adiningsih

Jurnal Akuntansi dan Keuangan Indonesia

Background: This study examines the realm of qualitative research in accounting, highlighting its evolving methodologies and thematic emphasis. There has been increasing interest in qualitative methodologies, such as literature reviews, SLRs, archival research, bibliometric studies, and interviews, to explore the complex nature of accounting practices. Methods: This study identifies the principal themes, trends, and prominent authors in qualitative accounting research through a systematic approach that incorporates bibliometric analysis using VOSviewer and a thorough assessment of Scopus-indexed journals. Findings: The findings highlight significant themes, including sustainability, technology, governance, and the impact of global occurrences, such as the COVID-19 pandemic, on accounting …

Ray John Groves [Inducted 1999], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.

Internal Control Strategies To Reduce Occupational Fraud In Small Business, Karen Walauskas

Walden Dissertations and Doctoral Studies

Small businesses can be at a heightened risk of occupational fraud if their internal control strategies are not effective. This risk is a major concern for small business owners, who might face financial and operational challenges as a result. Grounded in Cressey’s fraud triangle framework, the purpose of this qualitative multiple case study was to explore effective internal control strategies to reduce the risk of occupational fraud from occurring. Participants were six small business owners in New England who had developed effective internal controls. Data were collected through semistructured interviews and employee handbooks. Through thematic analysis, four themes emerged, including …

Beyond Compliance: Rethinking Ethical Accounting Through Ai And Esg, Rafael L. Portillo

Honors Program Theses and Research Projects

With the increasing adoption of these modern technologies in world markets while maintaining these ethical principles, there is an increasing need for alignment between technology development and ethical responsibility. For instance, in the world of accounting, there is an increasing demand to maintain alignment between technology development and ethics. It is for this reason that these researchers have chosen to explore the link between Artificial Intelligence, ESG, and financial reporting ethics.

The goal of this study is to look at new concerns and moral risks that appear when ESG expectations, AI systems, and accounting practices interact. Earlier research usually studies …

Identifying Potentially Illicit Money Laundering And Terrorism Financing Transactions Through Machine Learning Techniques, Shiuh Tong Lim, Rou Qing Khoo, Khai Wah Khaw, Xinying Chew

International Journal of Management, Finance and Accounting

Financial institutions worldwide face significant challenges in detecting and preventing illicit financial activities, such as money laundering and terrorism financing. Traditional rule-based methods often generate high false positive rates, increasing manual verification efforts and higher operational costs. This research explores machine learning techniques to enhance the detection of suspicious transactions. Several algorithms, including K-Nearest Neighbors, Decision Tree, Random Forest, Logistic Regression, Support Vector Machine, and Naïve Bayes, are applied and evaluated using a dataset from a financial institution. After a comprehensive performance assessment, the Random Forest model is the most effective, exhibiting the highest accuracy of 0.9333 in identifying suspicious …

Exploring Contemporary Issues Through Accounting Case Studies, Emaline Myers

Honors Theses

This thesis was completed as part of the course “Accounting 420- Independent Study” under the guidance of Dr. Victoria Dickinson and includes a collection of five case studies exploring the role of accounting, ethics, and policy in today’s world. Each case investigates how financial information, government decisions, and business strategy intersect, and what that means for professionals entering the accounting field. The topics covered in this thesis range from international financial fraud to environmental disclosures, military spending, public education, and small business development. Several key takeaways emerged from the completion of these cases. Case Study I highlights issues in global …

Exploring Financial Implications Through Case Studies Of Various Economic, Financial, And Social Factors, Rachel Spencer

Honors Theses

This thesis explores many topics surrounding the financial, economic, and social implications of key issues identified in various case studies. Topics explored include financial fraud presented in The China Hustle, a reflection on the United States’ military industrial complex and their role in the Ukrainian war, the increasing prevalence of Environmental, Social, and Governance (ESG) programs, the ideology of Dr. Ben Carson and Dr. Thomas Sowell, and a start-up business plan for a brewery.

Each chapter in this thesis analyzes one of these complex topics. This thesis is a critical reflection of how economic implications, government strategies, and social beliefs …

The Impact Of Sec Deadline: Does Accelerated Sec Filing Deadlines For Publicly Traded Companies Increase Restatements Of Financial Statements?, Angela Sutton

Honors Projects in Accounting

This paper examines the Securities Exchange Commission (SEC) requirement of the 10-K filing deadlines and how the implementation of Sarbanes-Oxley Act (SOX) regulations can cause an increase in the likelihood of misstatements in financial reporting by publicly traded companies. The SEC shortening the deadline time frame had a negative impact on smaller companies since auditors were focusing more on larger companies to get the report done in an effective and timely manner. Investors, in turn, perceive smaller companies as having internal control weaknesses due to being late to file their reports. Data will be collected from all 10-K filing deadlines …

Internal Control And Urban Investment Bond Issuance, Feixiong Zhu

Dissertations and Theses Collection (Open Access)

With the rapid growth of China's economy, the financing needs of local governments are increasing, and municipal investment bonds, as animportant financing tool for local governments, play a pivotal role in the capital market. However, the rapid development of the municipal investment bond market has also brought about problems such as inadequate informationdisclosure and accumulation of market risks, which has aroused widespreadconcern about potential financial risks. Against this background, the state has strengthened the regulation of municipal bonds, emphasized the importance of compliance management, and introduced a series of policies and measures toimprove the transparency and standardization of the market. …

The Impact Of Carbon Disclosure On Firm Value: Examining The Role Of Institutional Ownership In The Energy Sector, Hendra Arie Rachmadhika, Amrie Firmansyah

Journal of Accounting Auditing and Business

This study examines the influence of carbon disclosure on firm value with institutional ownership as a moderator in energy sector companies listed on the Indonesia Stock Exchange during 2019-2022. Carbon disclosure is measured using the disclosure scale developed by Bae Choi et al. (2013a), the percentage of institutional ownership in the company to calculate institutional ownership, and Tobin's Q to calculate firm value. This study uses data from energy sector companies listed on the Indonesia Stock Exchange for the observation period of 2019-2022, with a total of 80 observations through purposive sampling. The results show that carbon disclosure has a …

Persistence Is Not Key: A Study On The Relationship Between The Persistence Of Going Concern Opinion Type I Errors And Investor Confidence, Christin Marie Kooti

Theses, Dissertations and Capstones

This study examines how persistent Type I errors in going concern opinions impact investors’ decisions and confidence in the warning signal embedded in the opinion. Despite regulatory changes intended to improve audit accuracy and restore investors’ confidence in the audit profession, such as the Sarbanes-Oxley Act and the Accounting Standard Update 14-15, along with the StoneRidge Investment Partners vs. Scientific Atlanta Court Case verdict, persistent going concern opinions (Type I errors) weaken the perceived informativeness of audit warnings. Signaling theory provides the framework to explore the question: “Do persistent Type I errors in going concern opinions influence investors’ perceptions of …

Corruption Perception, Institutional Quality And Stock Prices: Evidence From The Egyptian Capital Market, Rasha Elbolok, Gina Eltabei, Dina Hassouna

Business Administration

This study examines the impact of institutional quality and corruption perception on stock prices in the Egyptian capital market, with a focus on the post-revolution period from to . Using the Generalized Method of Moments (GMM) methodology, this study provides empirical evidence on the significant role of macro-political factors and firm-specific variables in shaping stock market dynamics. The findings reveal that institutional quality, characterized by governance efficiency, regulatory frameworks, and the rule of law, positively correlates with stock prices. Similarly, enhanced corruption perception control significantly boosts investor confidence, leading to increased market valuations. Firm-level factors such as Tobin’s Q and …

Decoding The Dynamics In Financial Fraud, Triana Eva Adiningsih

Jurnal Akuntansi dan Keuangan Indonesia

This empirical study examines fraud for the entire period and then compares it with the latest trends in the five years. This study utilizes extensive data sets to analyze specific aspects of fraud, including causes, types, solutions, and real-world cases. This study conducted a systematic literature review of relevant literature by taking data from Scopus-indexed journals. Vosviewer was used to identify events, and spreadsheet file information was grouped manually. Interestingly, the cheating types of ‘five-year statistics’ and ‘all-time statistics’ show slightly different frequencies. The main research topics focus on money laundering and financial crimes. To explore this further, this report …

An Exploration Of Internal Control System Of Ethiopian Banks, Fekade Adera Tesfaye

Doctoral Dissertations and Projects

Adequate internal controls enhance an organization's likelihood of achieving objectives in a changing business environment, contribute to organizational growth and competitiveness, support compliance with regulatory requirements, and help in preventing and identifying fraud, embezzlement, and waste. This qualitative case study explored the potential lack of adequate internal control systems in Ethiopian banks that impact their operational and financial performances. The study sought to understand how these banks design and implement internal controls and to identify factors contributing to the potential lack of adequate internal controls. The study was guided by the COSO internal control framework, which is widely accepted for …

Discretionary Dissemination On Twitter, Richard M. Crowley, Wenli Huang, Hai Lu

Research Collection School Of Accountancy

The study provides large-scale descriptive evidence on the timing and nature of corporate financial tweeting. Using an unsupervised machine learning approach to analyze 24 million tweets posted by S&P 1500 firms from 2012 to 2020, we find that firms are more likely to tweet financial information around significantly negative or positive news events, such as earnings announcements and the filing of financial statements. This convex U-shaped relation between the likelihood of posting financial tweets and the materiality of accounting events becomes stronger over time. Whereas research based on early samples concludes that firms are less likely to disseminate financial information …

تفعيل تطبيق تقنيات المحاسبة القضائية للتخلص من ممارسات الاحتيال المحاسبي في الدوائر الحكومية, ميثم نعمة عبيد

Muthanna Journal of Administrative and Economics Sciences

يسعى البحث الى تحقيق هدفه في تسليط الضوء على تقنيات المحاسبة القضائية للحد من ممارسات الاحتيال المحاسبي الحاصلة في الوحدات الحكومية العراقية، اذ تتمثل مشكلة البحث في ضعف نظام الرقابة المطبق في تلك الوحدات وعدم قدرته في الكشف عن حالات التلاعب والاحتيال سواء في الجانب المالي او الإداري واستند البحث على فرضيتين رئيسيتين لقياس علاقة الارتباط والتأثير بين تطبيق تقنيات المحاسبة القضائية الحد من عمليات الاحتيال المحاسبي. وتم اثبات صحة الفرضيات عن طريق نتائج التحليلات الإحصائية لإجابات عينة البحث بالاعتماد على استمارة الاستبيان التي خصصت لهذا الغرض اذ تم جمع وتحليل بيانات الاستقصاء لآراء عينة من الموظفين والأكاديميين ذوي الاختصاص …

The Impact Of Social Media Advertising On Online Shopping Preferences In Nilai City, Malaysia, Fatimah Az Zahra Binti Zulkifli, Shahrina Ismail, Sharifah Fairuz Syed Mohamad

International Journal of Management, Finance and Accounting

Social media advertisements can influence consumers' purchasing preferences by impacting their awareness, attitude, trust, and intention towards the advertised products, services, or brands. This study aims to achieve two objectives: firstly, to determine the correlation between independent variables (security, privacy, product features, social influence, and promotion) and secondly, to examine the relationship between independent variables and dependent variables (online shopping purchasing preference among shoppers in Nilai). Convenience sampling was used to collect survey data, with questionnaires distributed through various online platforms to respondents residing in Nilai. A total of 272 responses were collected. The study utilized a Pearson correlation model …