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Articles 2401 - 2430 of 34440
Full-Text Articles in Entire DC Network
Analysts' Earnings Per Share Forecasts: The Effects Of Forecast Uncertainty And Forecast Precision On Investor Judgements, Clarence Goh
Analysts' Earnings Per Share Forecasts: The Effects Of Forecast Uncertainty And Forecast Precision On Investor Judgements, Clarence Goh
Research Collection School Of Accountancy
This study uses controlled experiments to investigate the joint effects of forecast uncertainty and forecast precision on investor judgements. It finds that forecast precision moderates the effects of forecast uncertainty on investors' forecast reliability judgements such that the effects of forecast uncertainty on investors' judgements of forecast reliability are more negative when an analyst's point earnings per share (EPS) forecast is rounded than when it is precise. In addition, the relationship between forecast precision and investors' judgements of forecast reliability is mediated by investors' perceptions of forecast attributes. The evidence also suggests that while forecast uncertainty exerts a negative effect …
Institutions And Corporate Tax Evasion: A Review Of The Literature And A Methodological Exploration, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo
Institutions And Corporate Tax Evasion: A Review Of The Literature And A Methodological Exploration, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo
Research Collection School Of Accountancy
We first review the recent research published in JIAR on the influence of international institutions on accounting practices and follow it with a discussion of the literature studying the influence of institutions on tax avoidance and tax evasion. We then explore a new methodological approach that draws on the theory of institutional hierarchy proposed by Williamson (2000) and examine the relative importance of three broad types of institutions (informal, formal and media) in curtailing perceived tax evasion activities. We contribute to the international accounting literature by summarizing the recent research that addresses tax avoidance and tax evasion and providing preliminary …
Segment Disaggregation And Equity-Based Pay Contracts, Young Jun Cho, Hojun Seo
Segment Disaggregation And Equity-Based Pay Contracts, Young Jun Cho, Hojun Seo
Research Collection School Of Accountancy
We study the role of segment disaggregation in equity-based pay contracts in diversified firms. Disaggregated segment disclosures can improve the observability of managerial actions in internal capital markets and thus increase implicit incentives for managers to allocate resources as desired by shareholders, substituting for explicit incentives provided to CEOs. We use the adoption of Statement of Financial Accounting Standards No. 131 as an identification strategy and find that firms affected by this segment reporting mandate significantly decreased the provision of equity-based incentives in the post-adoption period, especially for firms with higher operating volatilities. This effect is also more pronounced for …
Irs Scrutiny And Corporate Innovation, Nathan Goldman, Niklas Lampenius, Suresh Radhakrishnan, Arthur Stenzel, José Elias Feres De Almeida
Irs Scrutiny And Corporate Innovation, Nathan Goldman, Niklas Lampenius, Suresh Radhakrishnan, Arthur Stenzel, José Elias Feres De Almeida
School of Accountancy Faculty Publications
The IRS administers tax laws enacted by Congress. As part of the IRS's duties, they often consider taxpayers' financial statements to help ensure accurate tax reporting and payments. We posit that enhanced financial statement disclosures of tax information under FASB Interpretation Number 48 (FIN 48) lead to more IRS scrutiny and alter the incentives for corporate innovation. Using patent applications as a measure of corporate innovation, we employ a difference-in-differences research design with publicly listed US firms as the treatment group and privately held US firms not subject to the disclosure requirements as the control group. We find robust evidence …
Unpacking Qalb Behavioral Traits Through The Lens Of Maqasid Al-Shariah: A Pathway To Foster Inclusive Entrepreneurial Intentions In The Muslim Community, Mhd Louai Sarhan, Kamarulzaman Ab Aziz
Unpacking Qalb Behavioral Traits Through The Lens Of Maqasid Al-Shariah: A Pathway To Foster Inclusive Entrepreneurial Intentions In The Muslim Community, Mhd Louai Sarhan, Kamarulzaman Ab Aziz
International Journal of Management, Finance and Accounting
In Malaysia, a worrisome trend is emerging as an increasing number of individuals find themselves trapped within the poverty bracket and the Base of the Pyramid (BoP) socioeconomic groups. To address the economic and social challenges faced by these marginalized communities and to contribute significantly to poverty reduction and overall well-being, inclusive entrepreneurship has emerged as a pivotal strategy. This study delves into the critical imperative of inclusive entrepreneurship, which often eludes existing quantitative measurements of societal well-being. These measurements frequently overlook the fundamental dimensions of social and psychological well-being inherent to inclusive entrepreneurship. Drawing from the Islamic framework of …
Indirect Effect Of Customer Relations On Leadership/Top Management, Employee Relations And Process Management In Examining The Readiness Of Smes To Implement Lean Initiatives, Mohammed Inuwa
International Journal of Management, Finance and Accounting
Before deployment of lean initiative, it is of great significance to examine the readiness of manufacturing SMEs to ensure they have the prerequisite for successful implementation. Consequently, in order to determine how prepared Nigerian manufacturing SMEs are to successfully adopt lean initiatives, the study measures the indirect effects of customer relations on leadership/top management, employee relations, and process management. Data for the study was collected from manufacturing SMEs and analyzed using Smart PLS-SEM 4.1. The study's conclusions demonstrate the substantial indirect effects that customer relationships have on employee relations, leadership/top management, and process management. Additionally, a positive correlation between employee …
Impact Of Social Media Marketing On Gen Z'S Cosmetic Brand Awareness, Zhi Wei Lim, Yeu Chin Yong, Chi Hau Tan, Man Seong Chan
Impact Of Social Media Marketing On Gen Z'S Cosmetic Brand Awareness, Zhi Wei Lim, Yeu Chin Yong, Chi Hau Tan, Man Seong Chan
International Journal of Management, Finance and Accounting
In this era of rapid technological advancement, the number of consumers browsing online information steadily increases. Social media platforms have emerged as a vital channel for communication and sharing information, making them the greatest option for conducting cosmetic business. Due to the scarcity of existing studies discussing the factors affecting brand awareness of cosmetic products, this research paper aims to examine the impact of social media marketing on brand awareness for cosmetic products among Gen Z in Kuala Lumpur. A total of 275 responses were collected using the snowball sampling technique. The data were analyzed through the utilization of multiple …
Rebung Garden : Blooming Dreams, Hasni Binti Mohd Hanafi, Azman Bin Jantan
Rebung Garden : Blooming Dreams, Hasni Binti Mohd Hanafi, Azman Bin Jantan
International Journal of Management, Finance and Accounting
Rebung Garden, a family business established in 2019, has grown into a thriving enterprise dedicated to cultivating and selling rose plants. The garden's expertise lies in not only growing exquisite roses but also providing comprehensive plant care solutions using organic practices. In order to address the challenge of limited rose availability during the Covid-19 pandemic, Rebung Garden started cultivating their own-root roses, ensuring a steady supply and maintaining quality and variety. However, the garden faces additional challenges such as low brand awareness and operating within limited space.
Effect Of Social Media Influencers On Generation Y Purchase Intention: Evidence From Men’S Skincare Products In Malaysia, Siew Yong Leong, Man Yee Yip, Chi Hau Tan, Man Seong Chan
Effect Of Social Media Influencers On Generation Y Purchase Intention: Evidence From Men’S Skincare Products In Malaysia, Siew Yong Leong, Man Yee Yip, Chi Hau Tan, Man Seong Chan
International Journal of Management, Finance and Accounting
Although the demand for men’s skincare products is becoming increasingly popular in Malaysia, previous studies of social media marketing have shed little light on the effect of social media influencers on men’s skincare purchase intention. Therefore, this research investigates the effects of social media influencers’ attractiveness, trustworthiness, expertise, likability, similarity, and familiarity on purchase intention in men’s skincare products among Generation Y in Malaysia. An online questionnaire was implemented, and 279 respondents were gathered using the snowball sampling technique. After obtaining the desired responses, multiple regression analysis was adopted to examine the research model and hypotheses. The findings showed that …
A Conceptual Framework For Acceptance Of Autonomous Vehicle In Malaysia, Jen Sim Ho, Lily Yuzrina, Booi Chen Tan
A Conceptual Framework For Acceptance Of Autonomous Vehicle In Malaysia, Jen Sim Ho, Lily Yuzrina, Booi Chen Tan
International Journal of Management, Finance and Accounting
Mobility is evolving globally. Automated vehicle technology is consistently advancing with the development of Artificial Intelligence and information communication technology. The Autonomous Vehicle is acknowledged with the benefits of reducing traffic fatalities, reduced emissions and convenience. If autonomous vehicles are widely adopted, the Sustainable Development Goals could be achieved. Various studies have been conducted to investigate the psychological factors (internal) as well as assess the efforts of institutions (external) in promoting the adoption of autonomous vehicles. Nonetheless, there is very few studies examined the impacts of internal and external factors on the acceptance of autonomous vehicles simultaneously. Therefore, this study …
Ranking Up The Social Media Factors On Purchasing Decision Of Malaysian Generation Y Customers, Yi Ling Chan, Rohaizan Ramlan
Ranking Up The Social Media Factors On Purchasing Decision Of Malaysian Generation Y Customers, Yi Ling Chan, Rohaizan Ramlan
International Journal of Management, Finance and Accounting
Social media platforms offer marketing, information dissemination, direct customer contact and optimised availability of product and service information, which influences consumer behaviour, especially among Generation Y. Therefore, this study ranking up the social media factors such as electronic word of mouth (e-WOM), customer engagement, trust, brand image and advertising on the purchasing decisions of Generation Y consumers in Malaysia. 193 data were collected using Google Forms and face-to-face questionnaires. The data was then analysed using the Best-Worst method, which ranks the most important factors according to respondents' gender, income, and education level. One response was rejected because the value of …
A Qualitative Study Of Factors That Influence Entrepreneurial Intention Among Students Of Private Higher Education Institutions In Selangor, Kyra Law Ley Sy, Norizan Jaafar
A Qualitative Study Of Factors That Influence Entrepreneurial Intention Among Students Of Private Higher Education Institutions In Selangor, Kyra Law Ley Sy, Norizan Jaafar
International Journal of Management, Finance and Accounting
Entrepreneurship as a field of study has different sub-dimensions due to its usefulness in society, which makes it difficult to gain a holistic understanding of its key due to practical applications. A shift in generations creates a different yet unique business environment, especially in new business ventures. Younger generations have a different view and insight about entrepreneurship in small business. Thus, this study aims to seek deeper insight into entrepreneurial behaviour and intention among younger generations. Twenty semi-structured interviews with students from a higher private university in Malaysia were performed using the qualitative method. Using Nvivo 12, the interviews' transcriptions …
Strategies Adopted By Tourism Leaders To Reduce Tourist Harassment, Shawn Marie Scarlett
Strategies Adopted By Tourism Leaders To Reduce Tourist Harassment, Shawn Marie Scarlett
Walden Dissertations and Doctoral Studies
Some hotel tourism managers and small and medium-sized business owners lack strategies to reduce tourist harassment. Tourism leaders are concerned with tourist harassment because it is one of the significant causes of dissatisfaction for guests. Grounded in the stakeholder theory, the purpose of this qualitative multiple-case study was to explore strategies adopted by tourism leaders to reduce tourist harassment. The participants comprised four tourism leaders and experts in the tourism sector who employed strategies to diminish tourist harassment in their organizations. The data were collected using semistructured interviews and a review of implemented policies. Data were analyzed using thematic analysis …
World-Class Research An D Development Management; Customer And Supplier Value Chain; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants
World-Class Research An D Development Management; Customer And Supplier Value Chain; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants
Guides, Handbooks and Manuals
No abstract provided.
From Canonical Law To Offshore Finance: Confessing To Priests And Bankers In Luxembourg, Samuel Weeks
From Canonical Law To Offshore Finance: Confessing To Priests And Bankers In Luxembourg, Samuel Weeks
College of Humanities and Sciences Faculty Papers
In this article, I address two recurring tendencies that I heard during a recent period of research on banking secrecy in Luxembourg. First, my banker interviewees frequently mentioned personal transgressions for why many of their clients hide assets “offshore.” The wrongdoings my interlocutors cited included not only clients’ tax evasion, bankruptcy, and avoidance of liability – but also divorce, adultery, and the existence of out-of-wedlock children. Second, with a similar frequency, my interviewees drew parallels between the secrecy laws covering bankers and those afforded to other professionals in the country. Article 458 of Luxembourg’s Penal Code, dating from the nineteenth …
How To Help Your Clients Understand Their 1099-K And Its Everchanging Threshholds, Shelby Follis, Michelle S. Freeman
How To Help Your Clients Understand Their 1099-K And Its Everchanging Threshholds, Shelby Follis, Michelle S. Freeman
ETSU Faculty Works
Although there have not been many ta law changes this year, one tax policy change being implemented this year is sure to cause confusion for a plethora of our clients. That change is the new reporting requirements for the 1099- K. CPA firms are already beginning to get calls from clients about these information reporting forms. If you are a tax preparer, you will no doubt have to help your clients sort through the tax consequences of this form if they use third parties such as PayPal, Venmo and many others for day-to-day cash transactions [...]
Using The Federal Reserve’S Balance Sheet To Predict Macroeconomic Outcomes, Michael J. Crawley
Using The Federal Reserve’S Balance Sheet To Predict Macroeconomic Outcomes, Michael J. Crawley
Accounting Faculty Publications and Presentations
This study investigates whether the U.S. Federal Reserve’s balance sheet can be used to predict macroeconomic outcomes. The Federal Reserve writes its own accounting standards, and I recast portions of the Federal Reserve’s weekly balance sheet as if it more closely followed Generally Accepted Accounting Principles. Specifically, I estimate the fair value of the Federal Reserve’s U.S. Treasury notes and bonds and calculate the associated unrealized gains and losses. I demonstrate that unrealized gains (losses) on the Federal Reserve’s U.S. Treasury notes and bonds are associated with lower (higher) one-quarter ahead inflation and real gross domestic product growth. Additionally, I …
Audit Evidence, Technology, And Judgement: A Review Of The Literature In Response To Ed‐500, Dereck Barr‐Pulliam, Christopher G. Calvin, Marc Eulerich, Arpine Maghakyan
Audit Evidence, Technology, And Judgement: A Review Of The Literature In Response To Ed‐500, Dereck Barr‐Pulliam, Christopher G. Calvin, Marc Eulerich, Arpine Maghakyan
Accounting Faculty Publications
In October 2022, the International Auditing and Assurance Standards Board (IAASB) issued Exposure Draft 500 (ED-500). This is focused on revising and integrating the standard auditors use when evaluating audit evidence during an external audit. This study contributes to the ongoing discourse as the IAASB evaluates feedback to ED-500 and executes its standard-setting agenda. We review academic literature published in the past 10 years to synthesize extant knowledge specifically on the use of technology and the application of professional skepticism during audit evidence evaluation. Our review offers factors the IAASB should consider when seeking to modernize and future-proof its standards, …
Accounting Function Hierarchies And Financial Reporting Quality, Shuo Li
Accounting Function Hierarchies And Financial Reporting Quality, Shuo Li
Dissertations and Theses Collection (Open Access)
I examine how the hierarchical structure of a firm’s accounting function influences its financial reporting quality. Using information from accounting employees’ online resumes to infer the hierarchical layers in a firm’s accounting function, I find that a firm with a more hierarchical accounting function exhibits higher financial reporting quality. Further analysis shows a hierarchical accounting function is associated with a reduced likelihood of internal control weaknesses, in particular internal control weaknesses in the segregation of duties and accounting personnel matters. These findings suggest that a hierarchical accounting function enhances financial reporting quality through improving internal control. These effects are more …
Auditing Standards Board (Asb), Meeting Highlights, February 1-2, 2024 Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb), Meeting Highlights, February 1-2, 2024 Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb), Meeting Agenda, February 1-2, 2024, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb), Meeting Agenda, February 1-2, 2024, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
The New Management Accounting Ecosystem: A Retrospective View And Path To The Future, Chris Akroyd, Kevin E. Dow, Andrea Drake, Jeffrey Wong
The New Management Accounting Ecosystem: A Retrospective View And Path To The Future, Chris Akroyd, Kevin E. Dow, Andrea Drake, Jeffrey Wong
Hunt Institute Working Paper Series
In this paper we argue that management accounting research should seek to expand to examine the broader ecosystem of information sources that influence organizational performance. We introduce the concept of the management accounting ecosystem as a means of linking discrete management accounting research topics to the broader environment in which organizations operate. By doing this, we can better bridge the gap between management accounting research and management accounting practice. Our goal is to encourage more cross-disciplinary research that provides a better understanding of the ecosystem in which management accounting practitioners operate. We encourage researchers to submit studies to “Advances in …
Pengaruh Talent Management Dan Servant Leadership Terhadap Kinerja Asn Kantor Pusat Bpk Ri, Nurwinten Panggabean
Pengaruh Talent Management Dan Servant Leadership Terhadap Kinerja Asn Kantor Pusat Bpk Ri, Nurwinten Panggabean
Jurnal Administrasi Bisnis Terapan
This study aims to determine and analyze the influence of talent management and servant leadership on ASN performance both partially and collectively. The research method used is descriptive and verification. The research was conducted at 95 ASNs at the BPK RI Head Office. Sampling was carried out using simple random sampling technique. The data analysis technique used is multiple regression analysis. The findings of this study are that partially or jointly talent management and servant leadership affect ASN performance. Furthermore, a determinant value is obtained worth 0.956, this gives the meaning that talent management and servant leadership are able to …
The Effect Of Financial Literacy And Locus Of Control Towards Financial Management Behavior Among Gen Z As Online Lenders, Wening Restiyanti, Winwin Yadiati
The Effect Of Financial Literacy And Locus Of Control Towards Financial Management Behavior Among Gen Z As Online Lenders, Wening Restiyanti, Winwin Yadiati
Journal of Accounting Auditing and Business
It has been observed that online loans are widely used in Indonesia among people of productive age, but there are concerns about their knowledge and self-control, which can affect their financial management behavior. To address this, a study was conducted to examine the impact of financial literacy and locus of control on the financial management behavior of Generation Z individuals (aged 18 to 28 years) who use or have used the ShopeePinjam and/or ShopeePayLater platforms. The data was gathered from 202 respondents through online social media platforms. The findings of the study show that financial literacy and locus of control …
Determinants In Choosing A Career As An Accountant In The Government Or Non-Government Sector, Dwi Putri, Sri -. Mulyani
Determinants In Choosing A Career As An Accountant In The Government Or Non-Government Sector, Dwi Putri, Sri -. Mulyani
Journal of Accounting Auditing and Business
Governments and companies rely on expert and skilled accountants to prepare reliable and relevant financial and management reports. As a result, pursuing a career as an accountant in the government or non-government sector is a viable option for graduates of accounting programs. This study aims to identify the factors that influence students and graduates of the Bachelor of Accounting program to pursue careers as accountants in government or non-government sectors. Qualitative research methods were used to collect data through interviews with 67 students from UNPAD and UPI, 15 UNPAD and UPI graduates working in the non-government sector, and 15 UNPAD …
The Influence Of Corporate Culture, Work Environment, Leadership Skill On Employee Performance Mediated By Employee Motivation On Fast Food Restaurant In Batam, Muhammad Donal Mon, Teresia Armeta Herman
The Influence Of Corporate Culture, Work Environment, Leadership Skill On Employee Performance Mediated By Employee Motivation On Fast Food Restaurant In Batam, Muhammad Donal Mon, Teresia Armeta Herman
Journal of Accounting Auditing and Business
Everything in life has changed as a result of globalization, including business. In the era of economic globalization, firms are now more competitive than ever. This suggests that every business needs to adapt in order to anticipate economic uncertainty. For businesses to maximize the performance of their human resources and prepare them for competitiveness, they require effective and efficient management. As a result, businesses must understand the factors that influence employee performance. The article aims to analyze company culture, work environment and leadership skills which are mediated by motivation so that they can influence employee performance. This research uses a …
The Impact Of Taxpayer Awareness, Tax Service Quality, Tax Counseling, And Tax Sanctions On Individual Taxpayer Compliance, Agus Sagita Manurung, Kenny Ardillah
The Impact Of Taxpayer Awareness, Tax Service Quality, Tax Counseling, And Tax Sanctions On Individual Taxpayer Compliance, Agus Sagita Manurung, Kenny Ardillah
Journal of Accounting Auditing and Business
This study aims to examine the effect of taxpayer awareness, tax service quality, taxpayer counseling, and tax sanctions on individual taxpayer compliance at the Pulo Gadung Pratama Tax Service Office. The independent variables in this study are taxpayer awareness, tax service quality, taxpayer counseling, and tax sanctions, while the dependent variable is individual taxpayer compliance. The research population is in Pulogadung with a total sample of 100 individual taxpayers. This study uses primary data and simple random sampling method. The results of this study show that taxpayer awareness, tax service quality, tax counseling, and tax sanctions have a positive effect …
The Effect Of Gender Diversity, Experience, And Busyness Of Directors On Integrated Reporting Disclosure (Study On Companies In India, Japan, And Malaysia), Tsabita Pharama Husna, Dini Rosdini, Faoziah Ulfah Fatmawati
The Effect Of Gender Diversity, Experience, And Busyness Of Directors On Integrated Reporting Disclosure (Study On Companies In India, Japan, And Malaysia), Tsabita Pharama Husna, Dini Rosdini, Faoziah Ulfah Fatmawati
Journal of Accounting Auditing and Business
This study aims to determine the effect of gender diversity, experience diversity, and busyness diversity on integrated reporting disclosure. This study uses data on directors and integrated reporting of top 30 companies from Asian countries, namely India, Japan, and Malaysia, resulting in 101 samples during the observation time of 2020-2022. The sample determination used a purposive sample method. The independent variable is measured using the Blau Index while the dependent variable is measured using the Integrated Reporting Checklist. The data obtained was then analyzed using descriptive analysis and multiple linear regression.The results of this study indicate that gender diversity and …
Impact Of Corporate Governance On Sustainability Reporting: A Study Of Deposit Money Banks In Nigeria (2012-2021), Amarachi Queen Gabriel-Odom, Isaac Monday Ikpor, Uche Chukwu
Impact Of Corporate Governance On Sustainability Reporting: A Study Of Deposit Money Banks In Nigeria (2012-2021), Amarachi Queen Gabriel-Odom, Isaac Monday Ikpor, Uche Chukwu
Journal of Accounting Auditing and Business
This study examined the impact of corporate governance on sustainability reporting of deposit money banks in Nigeria. Specifically, the study assessed the effect of Audit Committee Activities (ACA), Independent Directors (IND), and Gender Diversity (GDT), respectively, on sustainability reporting of deposit money banks in Nigeria. The dependent variable of the study is Social Sustainability Reporting (SSR), used to proxy sustainability reporting, while corporate governance mechanisms are the independent variables. Ex post facto research design was used with a sample of ten (10) deposit money banks in Nigeria obtained from annual time series data of NSE facts books from 2012 to …
Trust, Socioeconomic Factors, And Institutional Dynamics In Africa's Emerging Insurance Market, Nelson Nwani Nkwor, Nnachi Egwu Onuoha
Trust, Socioeconomic Factors, And Institutional Dynamics In Africa's Emerging Insurance Market, Nelson Nwani Nkwor, Nnachi Egwu Onuoha
Journal of Accounting Auditing and Business
The study investigates the causality link between trust and insurance market development and the influence of socioeconomic and institutional factors on trust in insurance in the emerging market context. Relying on dual theories of bounded rationality and opportunism, VAR Granger Causality Test and the Two-Stage Least Squares (2SLS) analytical approaches, and a contextualised understanding of Africa's insurance market, the study finds a unidirectional causal link from trust to insurance market development, which suggests that market activities are driven by trust in insurance. Additionally, results show that trust in insurance is driven by socioeconomic and institutional factors in Africa’s insurance market. …