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Never Fear, Hope Is Here: A Quantitative Analysis Of Public Accountants’ Hope During Busy Season, Katelynn Hopson

Dissertations

Never Fear, Hope is Here: A Quantitative Analysis of Public Accountants’ Hope During Busy Season

Retention has been a serious and ongoing concern within public accounting for decades, but most of the turnover research within the context of public accounting has heavily focused on the antecedents of turnover intentions with a negative lens. The goal of this study was to take an initial step toward examining the effects of a positive psychological factor—hope—on retention within public accounting firms. Specifically, the study investigated whether a public accountant’s level of hope impacted their turnover intentions via their appraisal of stress surrounding busy …

Cryptocurrency Strategies For Small Enterprises, Ufuoma Omosebi

Walden Dissertations and Doctoral Studies

Due to their limited creditworthiness and growth potential, small enterprises (SEs) encounter significant challenges when securing their growth needs. SEs in Florida lack awareness, understanding, or practical guidance on cryptocurrency-based growth strategies. The purpose of the qualitative, multiple-case study was to explore the cryptocurrency-based growth strategies available to SEs in Florida. Rogers’s diffusion of innovations theory, Markowitz’s modern portfolio theory, and Thaler’s behavioral finance theory grounded the conceptual framework. Four participants identified through purposeful sampling as SEs in Florida used cryptocurrency in their enterprises. Data were collected using in-depth semistructured interviews. Five themes emerged from the six-phase thematic analysis: (a) …

Tough Retirement Years Ahead For Americans Unless They Take Control Now, Aicpa/Harris Poll Suggests., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

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 …

Accounting Industry Decline: Analyzing Enrollment And Retention Challenges, Raegan Rapoza

Honors Projects in Accounting

Within the accounting industry, there have been rising concerns about the decline in student enrollment along with accountants leaving the profession. Employee turnover is one of the most heavily studied and discussed topics in accounting. Additionally, the profession does not obtain the highly respected reputation that it once did, and university accounting programs are one place where this issue is clearly seen. This study uses enrollment data to establish this decrease across universities as well as retention data across CPA firms. A survey is administered to students, faculty and staff throughout several universities. Industry professionals are interviewed to gain perspective …

How Industrial Clusters Affect Technological Innovation: Evidence From Vanyang Small & Micro Industrial Park, Jianming Wu

Dissertations and Theses Collection (Open Access)

This study focuses on the mechanism through which industrial clusters enhance technological innovation among micro and small enterprises. Using the VanYang Micro-Enterprise Park in Zhejiang Province as a representative case, the research integrates perspectives from industrial cluster theory, innovation theory, and spatial economics to explore how clustered environments influence enterprise innovation performance through resource integration, knowledge spillovers, and organizational collaboration. Departing from traditional static comparative methods, this study adopts an event study approach to dynamically capture the impact trajectory and temporal structure of enterprise innovation performance, with "entry into the park" serving as the key event.

Based on panel data …

Research On Dual Performance Of Industrial Parks Driven By Big Data: Fsqca Analysis Using Resource-Based View, Xionghong Jiang

Dissertations and Theses Collection (Open Access)

Digital economic industrial parks serve as significant vehicles for the development of the digital economy, as highlighted in the national 14th FiveYear Plan for Digital Economy Development (hereinafter referred to as "the Plan"). The Plan identifies the digital transformation of industrial parks and clusters as a key task in the broader industrial digital transformation. Intelligent parks represent the future trend of park development. Current data reveals that there are over 80,000 industrial parks across China, with revenues of the top 100 parks in 2023 reaching RMB 37.9 trillion. In 2022 alone, investment in intelligent parks exceeded RMB 300 billion, a …

A Study On The Impact Of Second-Generation Involvement On Digital Transformation In Family Firms And Its Contingency Effects, Wenwu Shao

Dissertations and Theses Collection (Open Access)

Family firms, as a vital component of the global economy, dominate China's private sector. However, amid the global digital wave, they face dual challenges of generational transition and digital transformation. The involvement of second-generation successors profoundly influences strategic decision-making and digital transformation in family firms. Yet, existing research lacks a systematic theoretical framework and empirical evidence on the relationship between second-generation involvement and digital transformation in family firms, as well as its underlying mechanisms. The study thus examines the impact of second-generation involvement on digital transformation in family firms and its contingency effects.

Focusing on China's A-share listed family firms, …

Aggregate Earnings And Global Equity Returns, Yigit Atilgan, K. Ozgur Demirtas, A. Doruk Gunaydin, Aynur Dilan Tosun, Duygu Zirek

Department of Accounting and Finance Faculty Scholarship and Creative Works

This paper compares the predictive power of aggregate earnings for equity returns in international markets. We rank 51 non-US countries based on the time-series averages of their price synchronicity and market concentration measures, calculated at the firm level using daily data. We find that aggregate earnings negatively predict one-quarter-ahead stock returns in country groups that contain less synchronous and concentrated markets, as opposed to country groups that contain more synchronous and concentrated markets. We attribute the negative predictive power of aggregate earnings to a business cycle effect because high (low) corporate earnings correspond to economic expansions (contractions) that tend to …

Is More Always Better? An Experimental Examination Of The Effects Of Feedback Frequency, Narcissistic Oversensitivity, And Growth Mindset On Performance Accuracy, Joseph A. Johnson, Khim Kelly, Wioleta Olczak

Accounting Faculty Research and Publications

The provision of more frequent feedback to employees is increasing, although prior research has found mixed results as to the effect of increased feedback frequency on employee performance. Narcissism research identifies narcissistic oversensitivity as a key narcissistic subdimension that may result in particularly strong responses to performance feedback. We predict and find in an experiment that increased performance feedback frequency has a more negative impact on the performance accuracy of individuals with higher levels of narcissistic oversensitivity and that this negative interactive effect of feedback frequency and narcissistic oversensitivity is mitigated by the priming of a growth mindset. These results …

The Effect Of Narcissism And Contract Frame On Employee Performance In The Presence Of An Ex Ante Target, Theresa Libby, Wioleta Olczak

Accounting Faculty Research and Publications

Incentive contracts containing ex ante targets are prevalent in organizations. Although prior research indicates that contract frame has no significant impact on employee performance when an ex ante target is assigned, we provide a more nuanced view by examining the role of narcissism in this relationship. Results indicate when an ex ante target is assigned, less narcissistic employees perform better than more narcissistic employees regardless of contract frame. In addition, target difficulty plays a role. When narcissism is lower, employees working under a less difficult target perform better than those working under a more difficult target, but there is no …

The Impact Of Sustainable Urban Development On The Issuance Of Urban Investment Bonds, Xinglin Shou

Dissertations and Theses Collection (Open Access)

Investment, export, and consumption have been viewed as the three driving forces behind economic development in China. Among these, investment has remarkably contributed to the urbanization in the context of China's sustained growth and development. Urbanization involves the mergingof large and medium-sized cities with surrounding areas, renovation of shantytowns and aging urban neighborhoods, and transformation of rural regions into urban areas, culminating in the establishment of a unified market. Such advancements have promoted infrastructure projects that are spearheadedby local governments and aligned with urbanization, thus catalyzing the growth of China's real estate industry, stimulating the Chinese economy, andextending the urbanization-related …

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 Message Framing Effects In The Process Of Health Behavior Change, Zixia Fang

Dissertations and Theses Collection (Open Access)

As a key means to promote health behavior change, information intervention has gradually attracted widespread attention from all walks of life. The same information presented in different ways may lead to different decision-making judgments, especially in the process of transmitting and receiving health information, which affects individual behavioral intentions and health consumption decisions. This information framing effect is considered by most scholars to be an important factor in health behavior intervention, but its specific mechanism of action in health behavior change has not been fully discussed. This paper constructs a theoretical model of information framing effect to explore the specific …

Institutional Cross-Ownership Of Peer Firms And Revelatory Price Efficiency, Young Jun Cho, Holly I. Yang, Yue Zhao

Research Collection School Of Accountancy

We argue that cross-ownership increases the amount of private information in stock price, enhancing the ability of stock price to provide feedback to managers. Consistent with this argument, we find greater cross-ownership heightens a firm’s investment-q sensitivity. This effect is stronger for firms with a lower propensity for voluntary disclosure and for firms whose managers hold less private information. Furthermore, we find that cross-ownership is negatively associated with the sensitivity of a firm’s investment to its peers’ stock prices. Additionally, cross-ownership has a stronger impact on the investment-q sensitivity when measured among investors who trade more actively the …

Sales Skill Development For Next Generation Of Accounting Professionals: From Accountant To Partner, Scott Cohen, Dena Breece, Michael Rodriguez, Chelsea Schrader

Atlantic Marketing Journal

With the exodus of accounting professionals due to retirement, firms are challenged to replace skilled employees with a newer generation, Millenials and Generation Z (CPA Practice Advisor, 2024). To bridge the gap, the authors explore how soft skills (communication and relationship management) are necessary for newer accounting professionals to not only fill the talent gap but also help them be promoted to senior-level positions in their firms. Using Human Capital Theory (HCT) as our foundation, a content analysis using responses from 30 accounting leaders found unique skills such as communication, presentation, and relationship building are crucial in the development of …

Sustainability Reporting On Nonprofit Organizations: A Perception Study On The Level Of Indicator’S Adequacy In Social Action Entities, Ainhoa Saitua Iribar, Javier Corral Lage, Noemi Peña Miguel, Izaskun Ipiñazar Petralanda

Journal of Nonprofit Innovation

The information reported by Nonprofit Organizations (NPO) is a fundamental signal to obtain financing of donors and also legitimacy of its activities in a stakeholder approach. But nowadays, companies and other types of entities are more obliged to provide information on their sustainability performance and risks. By means of a survey in a region of Spain, the purpose of this study is to select the main indicators that apply to Social Action Entities from the Third Sector (SAETS) to hold them accountable for the impact of their activity in social, environmental, and good governance terms. The results will contribute to …

Ireland’S Tax Strategy And The Apple Case: A Growth Engine For The Irish Economy?, Xiaoming Zhang, Jeanne Sumrall

SACAD: Scholarly Activities

Ireland’s corporate tax strategy, marked by notably low effective tax rates, has attracted multinational corporations, especially Apple (Doyle, McCarthy, Tuck, & Barry, 2025).

This research examines Apple's tax practices, including exceptionally low effective tax rates (as low as 0.05% in 2011 and 0.005% in 2014). It's equivalent to earning 1 million dollars while only paying $50 in taxes. Additionally, it evaluates the economic impact of the European Commission's €13 billion tax ruling on Ireland’s growth (Christensen & Clancy, 2018).

Objectives include understanding Apple’s tax avoidance strategies and evaluating their economic effects in Ireland.

Valuing Small Business: Applying Wacc To Ipo Data, Joshua Tyler Stevenson

Undergraduate Theses

This study explores how the weighted average cost of capital (WACC) can be used to value small businesses by applying to model to IPO data. Small businesses differ greatly from the publicly traded companies WACC is normally used for, so using the model presents some challenges. By applying the model to small firms that underwent the initial public offering process, this study was able to determine that WACC may be a useful valuation tool if some adjustments are made for the industries being analyzed.

A Guiding Resource In The Field Of Qualitative Enquiry: A Review Of Kathleen Demarrais, Kathryn Roulston, And Janie Copple’S Qualitative Research Design And Methods: An Introduction, Solomon Terfasa Dinka

The Qualitative Report

In my review of Qualitative Research Design and Methods: An Introduction by Kathleen deMarrais, Kathryn Roulston, and Janie Copple (2024), I found that the book is an essential resource for both new and experienced researchers interested in qualitative studies. The authors provide an in-depth framework for understanding different qualitative research methodologies, seamlessly combining theoretical concepts with practical applications. They also include helpful examples that illustrate how these methodologies can be applied in real-world settings. These are remarkable aspects of the book that I particularly valued in my review.

In The Eye Of The Storm: Investor Sentiment And Audit Quality In Korean Financial Reporting, Antonios Persakis, Georgios Kolias

Economic and Business Review

Background and objective: We investigate whether financial reporting quality is associated with economic policy uncertainty and examine the moderating roles of investor sentiment and audit quality during periods of high uncertainty.

Methods: This study focuses on firms listed on the Korea Stock Exchange over the period 1998–2021. We employ a dynamic panel-data model and utilize the Arellano–Bover/Blundell–Bond system estimator, a two-step generalized method of moments estimator that leverages instrumental variables to mitigate the issue of endogeneity.

Results: The empirical result provides support for the hypothesis suggesting that Korean economic policy uncertainty is positively associated with financial reporting quality, indicating that …

Strategies Head Start Program Managers Use To Acquire External Funding During Economic Downturns, Judith Angella Maxwell

Walden Dissertations and Doctoral Studies

Head Start programs risk limited external funding due to economic downturns, leading to difficulty managing programs effectively and competitively. Head Start program managers will continue to struggle if they do not develop strategies to acquire external financial support in response to economic downturns, like the COVID-19 pandemic, while enhancing staff and student experiences. Grounded in the resource-based view theory, the purpose of this qualitative single case study research project was to explore the strategies employed by Head Start program managers to effectively acquire external financial support in response to the economic downturn caused by the COVID-19 pandemic. The participants were …

The Influence Of Digitization Degree On The Internationalization Performance Of Family Firms, Hao Zhang

Dissertations and Theses Collection (Open Access)

In the report of the 20th National Congress of the Communist Party of China, it was clearly stated that efforts should be made to accelerate the development of thedigital economy, deepen the integration of the digital economy with the real economy, and strive to build a digital industrial cluster with international competitiveness. This grand blueprint not only highlights China's high regard for the future development of the digital economy but also points out the direction for China's economictransformation and upgrading. Meanwhile, the "Overall Layout Plan for Digital ChinaConstruction" further elaborates on this strategy and sets the ambitious goal of basically …

Unexpected Defaults: The Role Of Information Opacity, Aytekin Ertan, Yun Lee, Regina Wittenberg-Moerman

Research Collection School Of Accountancy

Bond defaults are undesirable yet natural outcomes of risky investments. What is also crucial but hitherto underexplored is the unexpectedness of defaults. We develop a parsimonious measure of default unexpectedness and highlight its economic importance by demonstrating that unexpected defaults are associated with unfavorable recovery outcomes and adverse price changes in peer firm bonds. We then examine how default unexpectedness relates to information opacity. We find that firms with opaque financial reporting and weak voluntary disclosure experience more unexpected defaults. Defaults also occur more unexpectedly when the external information environment is opaque—when rating agencies disagree on a firm’s credit risk …

The Spillover Effects Of Environmental Lawsuits On Industry Peers, Xia Chen, Qiang Cheng, Xuefan Peng, Ziliang Zhan

Research Collection School Of Accountancy

We examine the spillover effects of high-profile environmental lawsuits on industry peers. We find that compared with control firms, industry peers experience a decrease in chemical releases and an increase in pollution-related disclosures after the lawsuits. These results are more pronounced for the industry peers who have higher levels of chemical releases in the pre-lawsuit period and who are the peers of firms sued for damage to human health. Lastly, we provide confirmatory evidence that industry peers increase abatement activities after the lawsuits and experience a decline in financial performance, likely due to the increase in abatement costs.

Identical Ratios: A Red Flag Of Ratio Management, Qianhua Ling, Andrea Alston Roberts

Accounting Faculty Research and Publications

This paper identifies a helpful red flag stakeholders can use to detect whether a nonprofit has managed its financial information. This red flag is reporting an identical program ratio—that is, the nonprofit organization reports the exact same ratio in multiple years—while reporting a large change in total spending. We find nonprofits are more likely to report identical program ratios when resource providers rely on ratios; pay is determined, at least in part, by performance; and the potential for regulatory interference is high. This paper also identifies the cost allocation techniques and the specific expenses nonprofits likely manage. We find most …

Research On The Impact Of Factors For Successful Digital Transformation On Performance: A Case Study Of The Clothing Industry, Xiaoyun Qian

Dissertations and Theses Collection (Open Access)

In recent years, enterprises in the clothing industry have experiencedvarying degrees of performance decline, primarily influenced bymacroeconomic cyclical factors and intrinsic industry issues. Firstly, under the influence of macroeconomic cycles, the clothing industry has demonstratedstrong cyclical characteristics. Since 2019, weakened global macroeconomic conditions have negatively impacted both clothing exports and domestic sales, coupled with a slowdown in China's macroeconomic growth, puttingsignificant pressure on the overall growth of the clothing sector. Secondly, the industry faces several internal challenges, including rising labor costs, severe supply-demand mismatches, overcapacity on the production side, and longinventory cycles. Digital transformation has emerged as an important optionfor …

Beyond The Disaster Zone: How Disruptive Climate Event Shape Epa Oversight And Firm Behavior, Grace Fan

Research Collection School Of Accountancy

We examine how experiences with disruptive climate events impact the Environmental Protection Agency’s (EPA) monitoring activities and subsequent firm behaviors. Using plausibly exogenous variation in the exposure of EPA regional offices to major hurricanes, we find that exposed EPA regulators increase their monitoring efforts, measured by both inspection frequency and length, at facilities located in their jurisdictions but outside the disaster zone. This effect diminishes over time and is stronger for regulators located closer to the disaster area or experiencing the disaster for the first time. Importantly, the heightened regulatory monitoring following disasters has real effects on regulated facilities–they face …

تشخيص واقع مواقع التواصل الاجتماعي وفاعلية الرسالة التسويقية الإلكترونية: حالة دراسية لعينة من طلاب جامعة بغداد, ماهر فاضل محمد

Muthanna Journal of Administrative and Economics Sciences

تتناول هذه الدراسة تشخيص مواقع التواصل الاجتماعي و فاعلية الرسالة التسويقية الإلكترونية، وذلك من خلال دراسة حالة لعينة من طلاب جامعة بغداد. يهدف البحث إلى تحليل دور منصات التواصل الاجتماعي في تحسين التفاعل مع الإعلانات التجارية وزيادة الوعي بالعلامة التجارية. اعتمدت الدراسة على المنهج الوصفي التحليلي، حيث تم جمع البيانات باستخدام استبيان وزع على 200 طالب، وتم تحليلها إحصائيًا باستخدام معامل ألفا كرونباخ لاختبار الثبات، بالإضافة إلى اختبار التوزيع الطبيعي.

وتتمثل مشكلة البحث تعد الرسائل التسويقية التي تُرسل عبر منصات التواصل الاجتماعي و فاعليتها في استهداف الجمهور، خصوصًا في بيئة العراق الجامعية. ومن هنا، يطرح هذا البحث تساؤلًا رئيسيًا: ما …

Antecedents Of Organisational Ethical Culture Towards Social Sustainability For Companies In Malaysia, Pei Xuan Tan, Kok Wai Chew

International Journal of Management, Finance and Accounting

The topic of sustainability development has remained crucial where Malaysian government is trying its best to strengthen sustainability commitment to achieve the sustainable development goals (SDGs). The lack of emphasis on sustainability awareness from leaders hinders the effort of sustainability commitment to be ingrained in organisational culture. Therefore, this study aims to investigate the role of ethical leadership and organisational ethic culture play in promoting social sustainability, with the support of the social exchange theory adopted as the theoretical framework. The target population of this research encompasses employees working in Malaysia companies. A total of 202 data respondents were analysed …