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Articles 2431 - 2460 of 34440
Full-Text Articles in Entire DC Network
Don't Make Me Look Bad: A Study On The Relationship Between Ceo Narcissism And Opinion Shopping, Ali Jon Kooti
Don't Make Me Look Bad: A Study On The Relationship Between Ceo Narcissism And Opinion Shopping, Ali Jon Kooti
Theses, Dissertations and Capstones
CEO narcissism has become an urgent growing trend in business and accounting literature lately due to its strategic impact on CEO behavior and decision-making. Similarly, the opportunistic behavior of audit opinion shopping is a well-known concern among U.S. and international regulators and has been the subject of academic research for decades. This study investigates the association between the two. Specifically, this study examines whether narcissistic CEOs, motivated by their need for positive self-image, recognition, and praise, as well as their fear of adverse effects on their status and compensation, engage in opinion shopping in order to avoid receiving an unfavorable …
2024-2025 Operating Budget, Morehead State University. Budget & Financial Planning Office.
2024-2025 Operating Budget, Morehead State University. Budget & Financial Planning Office.
Morehead State University Operating Budgets Archive
2024-2025 Operating Budget of Morehead State University.
2023-2024 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
2023-2024 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
Morehead State University Audit Reports
2023-2024 Audit Report for Morehead State University.
The Effects Of Management Control Systems And Innovation Presence On Bank Efficiency, Marjorie M. Abney
The Effects Of Management Control Systems And Innovation Presence On Bank Efficiency, Marjorie M. Abney
Theses, Dissertations and Capstones
The banking industry is currently experiencing its most notable period of technological transformation in history. Community banks in the U.S. have invested heavily in technology over the past decade with the goal of improving efficiency but have not achieved the expected outcomes in efficiency ratio. The literature identifies management control systems (MCS) in accounting as having the potential to benefit corporate innovation processes, suggesting that flexible and interactive MCS generally benefit corporate innovation. More specifically, the research suggests that the effectiveness of management controls on firm performance is dependent on the mode of innovation in which the firm operates. Following …
An Analysis Of Corporate Social Responsibility And Real Earnings Management, Rachel Brassine
An Analysis Of Corporate Social Responsibility And Real Earnings Management, Rachel Brassine
Theses, Dissertations and Capstones
Real earnings management (REM) is costly in the form of intense loan restrictions, increased interest expense, and public scrutiny. Nevertheless, companies still practice REM. Based on agency and stakeholder theories, this research predicts that as a company’s CSR score increases, REM will decrease, and this association will become more negative when a critical mass of females on the board of directors exists and when a board-level CSR committee is present. This study also predicts that when a company offers an executive incentive plan based on CSR metrics, REM will decrease, and the relationship will become more negative with a critical …
Accounting Firms’ Concerns With The Sec's Proposal To Report Scope 3 Greenhouse Gas Emissions, Julia Ellerbruch
Accounting Firms’ Concerns With The Sec's Proposal To Report Scope 3 Greenhouse Gas Emissions, Julia Ellerbruch
Senior Honors Projects
No abstract provided.
Measuring Financial Statement Disaggregation Using Xbrl, Joseph A. Johnston, Kenneth J. Reichelt, Pradeep Sapkota
Measuring Financial Statement Disaggregation Using Xbrl, Joseph A. Johnston, Kenneth J. Reichelt, Pradeep Sapkota
Faculty Publications - Accounting
We develop a measure of disclosure quality using disaggregation of financial statement items from the Form 10-K XBRL filing. Our measure (ITEMS) extends Chen, Miao, and Shevlin’s (2015),DQ measure and is distinct from R. Hoitash and U. Hoitash’s (2018) ARC measure. Our measure provides a simple measure of disaggregation by counting the balance sheet and income statement line items, it does not depend on the data aggregators’ collection process and is readily available shortly after the Form 10-K is filed. We validate ITEMS by showing that firm fundamentals correlate to ITEMS in the predicted direction using …
The Pursuit Of Truth In Accounting: How Accountants Communicate Findings And Share Their Narratives, Kelly A. Mckenna
The Pursuit Of Truth In Accounting: How Accountants Communicate Findings And Share Their Narratives, Kelly A. Mckenna
2024
This three-paper dissertation investigates two mechanisms by which accountants can share their narrative and express the truth: data visualization and whistleblowing. The first paper is a comprehensive literature review of the quantitative data visualization research in accounting. We find that accounting research is highlighting data visualization usage for performance management, financial disclosure, system design, risk assessment, impression management, and fraud and forensics. While the existing contributions to data visualization research are substantive and important to accounting practice, many opportunities for data visualization remain under-or unexplored. The second paper investigates how accountants make the decision to blow the whistle and share …
The Transformative Impact Of Business Intelligence On Unemployment Insurance: Enhancing Decision Making And Operational Efficiency Through A Mixed-Methods Approach, Md Abu Sayem, Fariba Chowdhury, Supti Charkabarty Shadhana, Jerry W. Ferry, Ahmed Selim Anwar
The Transformative Impact Of Business Intelligence On Unemployment Insurance: Enhancing Decision Making And Operational Efficiency Through A Mixed-Methods Approach, Md Abu Sayem, Fariba Chowdhury, Supti Charkabarty Shadhana, Jerry W. Ferry, Ahmed Selim Anwar
Finance, Economics, and Data Analytics
Background: The increasing complexity and demands of Unemployment Insurance (UI) systems necessitate innovative approaches to enhance Decision Making (DM) and Operational Efficiency (OE). Business Intelligence (BI) offers potential solutions by providing data-driven insights that can transform the administration of UI. This study examines the impact of BI on UI, focusing on DM as a mediator and OE as a moderator, within the framework of the Resource-Based View (RBV) theory.
Methods: A mixed-methods approach was employed, combining quantitative and qualitative data. Surveys were administered to UI professionals to collect quantitative data, which were analyzed using regression, mediation, and moderation techniques. Qualitative …
Supply Chain Centrality, Cyber Risk And Supply Chain It Governance, Long Bui
Supply Chain Centrality, Cyber Risk And Supply Chain It Governance, Long Bui
Accounting Dissertations - Archive
In my dissertation, I examine how a firm's position in the supply chain information network affects its cyber risk exposure and cyber risk management. First, I document that firms that are more central in the supply chain information network have higher cyber risk exposure. Second, the positive association between firm centrality and cyber risk is mitigated by both the IT governance strength of the focal firm and its supply chain partners. Third, the exposure to cyber-attacks through supply chain information networks also has several implications on corporate policies. I find that managers of more central firms are more likely to …
Goodwill Elasticity And The Opportunity For Favorable Financial Reporting, Drew Stevenson
Goodwill Elasticity And The Opportunity For Favorable Financial Reporting, Drew Stevenson
Dissertations and Theses
ASC 350-20 grants public business entities (PBEs) the discretion to determine timely recognition of goodwill impairment charges, which likely introduces managerial ambiguity in the goodwill impairment process. Consequently, this paper explores whether the ambiguity in goodwill accounting standards allows managers to engage in favorable financial reporting during economic disruption, such as the global financial crisis of 2008 and 2009 or the COVID-19 pandemic beginning in 2020. The study introduces an indicator variable to identify PBEs with highly elastic goodwill changes, providing insight into a PBE's internal processes and how its management practices for goodwill impairment differ from standard industry practices. …
Estimating The Likelihood Of Future Tax Settlements, Jared Jennings, Joshua A. Lee, Erin Towery
Estimating The Likelihood Of Future Tax Settlements, Jared Jennings, Joshua A. Lee, Erin Towery
Faculty Publications
Corporate income tax settlements represent a substantial cash outflow for many U.S. firms. This study develops an ex-ante measure of future corporate income tax settlement likelihood using quantitative and qualitative information from Form 10-K. We find that both quantitative and qualitative information are incrementally useful in predicting future tax settlements. We then use our new measure to examine the association between predicted future tax settlements and cash holdings. In contrast with prior research documenting a positive association between reserves for uncertain tax positions and cash holdings, we find that firms with a higher likelihood of future tax settlements hold less …
The Effects Of Strategic Alignment And Strategic Clarity On Multidimensional Task Performance, Steven D. Smith, Tyler F. Thomas
The Effects Of Strategic Alignment And Strategic Clarity On Multidimensional Task Performance, Steven D. Smith, Tyler F. Thomas
Faculty Publications
The alignment of a firm’s performance measures with its strategic objectives is fundamental to effective management control, at least in part because performance measures and stated strategy represent separate sources of information that workers can rely on to guide their efforts. We experimentally examine the effects of strategic alignment and strategic clarity (i.e., the specificity with which strategic objectives are communicated) on workers’ performance on a multidimensional task. We predict and find that alignment improves performance under a vague strategy statement but impairs performance under a clear strategy statement. These results are consistent with strategic clarity and performance measure alignment …
Hidden Wealth And Automatic Information Sharing, Andrew Belnap, Jacob Thornock, Braden Williams
Hidden Wealth And Automatic Information Sharing, Andrew Belnap, Jacob Thornock, Braden Williams
Faculty Publications
In recent years, governments across the globe have implemented automatic information-sharing measures as a revolutionary tool to combat offshore tax evasion. Using hand-collected and private Internal Revenue Service data on participation in the Foreign Account Tax Compliance Act, we provide some of the first evidence of the costs and quality of information shared via automatic information sharing. We estimate that the aggregate costs borne by foreign financial institutions (FFIs) were $31–$52 billion. Furthermore, although 97 percent of FFIs have committed to sharing information with US tax authorities, there is significant variation in quality. Quality is lower for accounts held by …
Patience Is Key: The Time It Takes To See Benefits From Continuous Auditing, Marc Eulerich, Benjamin Fligge, Vanessa Lopez Kasper, David A. Wood
Patience Is Key: The Time It Takes To See Benefits From Continuous Auditing, Marc Eulerich, Benjamin Fligge, Vanessa Lopez Kasper, David A. Wood
Faculty Publications
Despite research showing numerous benefits to continuous auditing, uptake by internal audit functions has been quite slow. Using field data from a multinational company, we study two possible reasons for the slow uptake of continuous auditing—the time it takes for continuous auditing to result in measurable reductions in audit risks and that not every type of risk is equally likely to improve from continuous auditing. Results suggest it takes three years before observing significant risk reductions from implementing continuous auditing. We also find that the benefits of implementing continuous auditing vary by risk factor, ranging in improvement from 0 percent …
Chatbots Mitigate Help-Seeking Avoidance, James Gaskin, Eva Blondeel, Ryan Schuetzler, Rachel Serre, Jacob Steffen, David A. Wood
Chatbots Mitigate Help-Seeking Avoidance, James Gaskin, Eva Blondeel, Ryan Schuetzler, Rachel Serre, Jacob Steffen, David A. Wood
Faculty Publications
This research explores the transformative role of large language model (LLM) chatbots in fostering help-seeking behaviors among introverted and underrepresented students in educational settings. Despite the importance of help-seeking for academic success, certain groups exhibit avoidance behaviors due to self-presentation concerns and stereotype threats. By integrating LLM chatbots as non-judgmental, anonymous teaching assistants in an introductory information systems course, the study demonstrates how technology can mitigate these behaviors and promote inclusivity. The chatbots provided real-time, unbiased support, significantly enhancing the students' willingness to engage in help-seeking behaviors without fear of judgment. This practical application of chatbots not only supports academic …
Assessing Virtual Reality’S Influence On Honesty In Reporting, Jeffrey Pickerd, Nathan Waddoups, David A. Wood, Xiaomei (Grazia) Xiong
Assessing Virtual Reality’S Influence On Honesty In Reporting, Jeffrey Pickerd, Nathan Waddoups, David A. Wood, Xiaomei (Grazia) Xiong
Faculty Publications
Organizations, businesses, and society are exploring and adopting virtual reality (VR) and augmented reality (AR). VR is expected to boost the global economy by $1.5 trillion by 2030. In this study, we focus on the effect of VR on an important accounting variable—reporting honesty. We examine reporting honesty across two tasks, various measures, and various populations, that are commonly used in existing research. In our initial experiment, participants misreported more in a dice rolling task when performing it in a VR setting than in a non-VR setting. However, in a second and third experiment attempting to replicate and extend our …
Transforming Accounting: Robotic Process Automation In The Accounting Environment, Leah Hall
Transforming Accounting: Robotic Process Automation In The Accounting Environment, Leah Hall
Theses and Dissertations
Over the years, I have worked with many companies that run legacy accounting and operation systems that do not integrate. With the introduction of RPA, it provides these companies with the ability to integrate without the need for customization. This dissertation is my personal pursuit of understanding the risks associated with implementing RPA and identifying specific areas where organizations may face challenges. I accomplish this objective through three papers: a literature review, a survey, and an experiment. The literature review synthesizes RPA literature, organizing it by implementation state. The survey paper provides an analysis of how internal auditors rate particular …
Effects Of Physical Activity Intervention On Reducing Neck And Upper Extremity Pain Intensity For Female Office Computer Workers, Peng Cheng Sung, Tiffany Chiu, Yunsen Wang
Effects Of Physical Activity Intervention On Reducing Neck And Upper Extremity Pain Intensity For Female Office Computer Workers, Peng Cheng Sung, Tiffany Chiu, Yunsen Wang
Department of Accounting and Finance Faculty Scholarship and Creative Works
The computer usage among office workers had increased tremendously in past recent years and the surge in computer usage has created a surge in work-related musculoskeletal disorders (WRMSDs) on arm, neck, and shoulder. For prevalence of musculoskeletal symptoms in relation to gender and age, females had higher risk and prevalence of upper limb complaints and the prevalence of WRMSDs generally increases with age. Systematic review studies had reported effectiveness of various physical activity (PA) interventions on improvements of upper extremity musculoskeletal disorders (UEMSDs) or neck pain for office workers. However, the degree of adherence of PA interventions with WHO guidelines …
Leading Financial Indicators Of Corporate Bankruptcy, Macee Patritti
Leading Financial Indicators Of Corporate Bankruptcy, Macee Patritti
Undergraduate Theses, Professional Papers, and Capstone Artifacts
No abstract provided.
The Economic Value Of Blockchain Applications: Early Evidence From Asset-Backed Securities, Xia Chen, Qiang Cheng, Ting Luo
The Economic Value Of Blockchain Applications: Early Evidence From Asset-Backed Securities, Xia Chen, Qiang Cheng, Ting Luo
Research Collection School Of Accountancy
In this paper, we evaluate the economic value of a blockchain application. In the context of asset-backed securities (ABS) issuance in China, where some ABS are issued with blockchain technology and others are not, we find that the use of blockchain significantly reduces the coupon yield at issuance. Compared with other ABS, those issued using blockchain technology experience a decrease of 31.4 basis points in the yield spread, which corresponds to a relative decrease of 13%. We further document that the effect of blockchain is more pronounced for ABS deals rated by less reputable credit rating agencies and agencies that …
Common Ownership And Analyst Forecasts, Qiang Cheng, Shuqing Luo, Jinping Zhang
Common Ownership And Analyst Forecasts, Qiang Cheng, Shuqing Luo, Jinping Zhang
Research Collection School Of Accountancy
We examine the effect of the common ownership relation between brokerage houses and the firms covered by their analysts (referred to as co-owned brokerage houses, co-owned firms, and connected analysts, respectively) on analyst forecast performance. Common ownership can help the connected analysts have better access to co-owned firms, leading to higher-quality analyst research. However, common owners have incentives for higher valuation of the co-owned firms and thus can exert pressure on the connected analysts to issue optimistically biased research reports for these firms. We find that common ownership improves analyst forecast accuracy. This result is robust to a difference-in-differences design …
The Effects Of Ai On Recruiting In The Accounting Field, Reina Tain
The Effects Of Ai On Recruiting In The Accounting Field, Reina Tain
CMC Senior Theses
This work investigated the impact of AI in accounting firms, particularly on the hiring scene. As AI use increases in the accounting industry, it would have a significant impact on what types of accountants firms are starting to hire, which this paper examines. This work incorporates research found through various accounting and business-related articles that discusses the impact of AI on recruiting in accounting firms. This paper found that candidates with high knowledge of technology with excellent communication and critical thinking skills are more likely to be hired by firms. The results indicate that recruiters prefer accountants that are curious …
Market Reaction Test On Banks & Brokers Based On Bitcoin Price History. A Look At National Commercial Banks And Security Broker, Exchanges, And Service Stocks Following The Most Volatile Swings In Bitcoin’S Price., Payton Earl
CMC Senior Theses
This paper examines if there is an inverse correlation between Bitcoin’s most volatile price swings and national commercial banks and security brokers, exchanges and service companies performance. Company performance in the dataset is measured by Cumulative Abnormal Returns during 2021 within a two-day period where Bitcoin has had the most significant uptick and downtick events. Using a market-adjusted model for my regression, it is concluded that Bitcoin’s largest uptick event did indeed have an inversely negative effect on traditional banks and trading securities companies, as the Cumulative Abnormal Returns were negative for my 107 observations and the event was statistically …
The Latina Career Journey: Experiences Of Latinas In Accounting, Alba Ruth Prato
The Latina Career Journey: Experiences Of Latinas In Accounting, Alba Ruth Prato
Theses and Dissertations
Latina voices remain largely silent in the scholarship on leadership, and their representation in leadership roles lags behind other minority and majority groups. This research explored the Latina career journey through in-depth narrative interviews with 19 Latinas who told the stories of how they carry out their role, act on opportunities, navigate between cultures, and overcome challenges. Through comprehensive qualitative analysis using a grounded theory approach, a theoretical framework emerged that brings to light the larger social and cultural forces that impact the management arena and function as levers that, when activated, hinder and facilitate the emergence of Latina leaders. …
Disclosure Benchmarking By Lawyers: Evidence Fromthe Ipo Setting, Michael S. Drake, Jeff Mcmullin, Kenneth Merkley, Chase Potter, John Treu
Disclosure Benchmarking By Lawyers: Evidence Fromthe Ipo Setting, Michael S. Drake, Jeff Mcmullin, Kenneth Merkley, Chase Potter, John Treu
Faculty Publications
Lawyers play an important advisory role in drafting financial reports, yet empirical evidence documenting the influence of external legal counsel on this process remains sparse. This study focuses on a specific aspect of lawyers’ drafting process: the practice of reviewing disclosures previously filed by other issuers—a practice termed “disclosure benchmarking.” Using initial public offering (IPO) disclosures as the setting, we find that disclosure benchmarking is associated with amore efficient Securities and Exchange Commission (SEC) review process. We further find that it is associated with several measures of disclosure quality, including disclosures that are less likely to be revised in subsequent …
Development Of A Framework Of Key Internal Control And Governance Principles For Robotic Process Automation (Rpa), Marc Eulerich, Nathan Waddoups, Martin Wagener, David A. Wood
Development Of A Framework Of Key Internal Control And Governance Principles For Robotic Process Automation (Rpa), Marc Eulerich, Nathan Waddoups, Martin Wagener, David A. Wood
Faculty Publications
Although robotic process automation (RPA) usage is growing rapidly in accounting, concerns are emerging regarding the internal controls and overall governance structure surrounding RPA. To help address these concerns, we use a design science research approach and work with a Fortune 500 company to develop an RPA governance framework. The framework consists of 4 governance areas and 14 control requirements, which help maximize the benefits and minimize the risks associated with the use of RPA. We validate that the framework is useful and generalizable to many organizations by presenting the framework to and subsequently interviewing and surveying 84 professionals at …
A Demonstration Of How Chatgpt Can Be Used In The Internal Auditing Process, Marc Eulerich, David A. Wood
A Demonstration Of How Chatgpt Can Be Used In The Internal Auditing Process, Marc Eulerich, David A. Wood
Faculty Publications
For the past several years, internal audit functions (IAFs) have been significantly increasing their digitization efforts to enhance the efficiency and effectiveness of the IAF. The introduction of ChatGPT has increased the potential for IAFs to have a more significant impact; however, there is little guidance on how ChatGPT can influence the day-to-day work of internal auditors. This paper demonstrates with specific examples how ChatGPT can be used to enhance all aspects of the audit process. While not comprehensive in nature, the detailed, illustrative examples should help internal auditors see actionable steps they can take to be more efficient and …
Criminal Recordkeeping, Andrew K. Jennings
Criminal Recordkeeping, Andrew K. Jennings
Faculty Articles
Business managers must create and keep records for decision-making. Yet doing so presents an obvious problem for those who manage illegal businesses: their records would make for powerful evidence in the hands of prosecutors. That problem raises a question—why would one knowingly create and keep such records when their mere existence risks detection and sanction? The answer, in short, is that the interaction of illicit activity’s complexity and continuity compels recordkeeping. A business, including a criminal one, cannot be managed without adequate information about its operations, obligations, and condition. Just how complex and long-lived its affairs are will drive the …
Professional Identity Development In Large Public Accounting Firms During Covid-19 And Beyond, Alexander J. Tighe
Professional Identity Development In Large Public Accounting Firms During Covid-19 And Beyond, Alexander J. Tighe
2024
Professional identity is formed by understanding the set of traits and behaviors that help define the social expectations of individuals within a profession. Acquiring these traits and acting in accordance with professional norms allows an individual to feel connected to their profession and other individuals within their field. In public accounting, professional identity is formed through the socialization process. This process teaches new hires the necessary technical knowledge to complete job tasks and behaviors that denote overall professionalism such as proper work attire or polite interactions with clients. The COVID-19 Pandemic radically changed social norms in the accounting profession by …