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Articles 2581 - 2610 of 34459
Full-Text Articles in Entire DC Network
Factors Affecting Customer Satisfaction On Online Shopping: An Empirical Study, Fong Yok Yan, Tan Booi Chen, Lau Teck Chai
Factors Affecting Customer Satisfaction On Online Shopping: An Empirical Study, Fong Yok Yan, Tan Booi Chen, Lau Teck Chai
International Journal of Management, Finance and Accounting
This paper examines the effect of website layout, privacy and security, customer experience, customer service, and product delivery service on online shopping satisfaction in Malaysia. With swift economic development and advanced digital technology infrastructure, online shopping in Malaysia is undergoing transformation. Businesses are advised to change their business operation towards digitalization. In this study, the survey link containing the questionnaire was sent to 300 respondents randomly via several online social media platforms. As a result, 257 responses were received with 85.67% of the response rate. Based on the findings from the multiple regression analysis, website design, customer experience, and product …
Mastering Consumer Conversion: Unveiling The Management Of E-Commerce Purchase Intentions, Anusuyah Subbarao, Nasreen Khan, Nirmaladevi A/P Suppiah
Mastering Consumer Conversion: Unveiling The Management Of E-Commerce Purchase Intentions, Anusuyah Subbarao, Nasreen Khan, Nirmaladevi A/P Suppiah
International Journal of Management, Finance and Accounting
The global market structure has undergone significant transformations due to the widespread integration of information technology. As a result, electronic commerce has emerged, propelled by technological advancements, and has established itself as a fundamental pillar of the digital economy. This research paper aims to provide a thorough analysis and evaluation of various scholarly works and studies concerning digital shopping and explore the factors that impact consumers' purchasing behaviour on e-commerce sites. The quantitative method was used to analyse the connection between price consciousness, trustworthiness, business competency with customer buying inclination, perceived convenience and effectiveness. The findings reveal that trustworthiness and …
Generating Variance Analysis Models Based On Responsibility Centers, Craig M. Sorochuk
Generating Variance Analysis Models Based On Responsibility Centers, Craig M. Sorochuk
Department of Computing and Decision Sciences Faculty Publications
No abstract provided.
Two Studies Examining The Effects Of Industry Controversy On Accountability And Social And Environmental Accounting, Jacob Lennard
Two Studies Examining The Effects Of Industry Controversy On Accountability And Social And Environmental Accounting, Jacob Lennard
Electronic Theses and Dissertations, 2020-2023
The following dissertation consists of two studies investigating the relationships between industry controversy and accountability. In Study 1, I develop a theoretical framework for identifying industry controversy and I discuss the applications to accountability in social and environmental accounting (SEA) research. The framework consists of criteria to define industry controversy (a difference of opinion at a societal level about a routine feature) as well as two primary theories (organizational legitimacy and organizational stigma) and two secondary theories (utility attribution and stigma transfer) that can explain organizational outcomes. Study 1 concludes with a discussion of areas of accounting research where this …
The Effect Of Profitability, Capital Intensity, Company Size, Institutional Ownership, And Corporate Social Responsibility On Corporate Tax Avoidance, Monika Kussetya Ciptani, Happy Rizka Valentina Situmorang
The Effect Of Profitability, Capital Intensity, Company Size, Institutional Ownership, And Corporate Social Responsibility On Corporate Tax Avoidance, Monika Kussetya Ciptani, Happy Rizka Valentina Situmorang
Journal of Accounting Auditing and Business
Tax-related state income plays a significant part in funding state spending. The government is working to maximize tax income, but tax avoidance practices have prevented it from reaching. The effective tax rate (ETR) was used in this study to calculate tax avoidance. This study aims to gather empirical data on the relationship between tax avoidance and variables such as profitability, capital intensity, company size, institutional ownership, and corporate social responsibility. This study was done at mining companies listed on the Indonesia Stock Exchange between 2017 and 2021. From the tax perspective, the mining industry contributes so much to the national …
Access To Finance And Its Challenge For Micro And Small Scale Enterprise: A Case Study Of Dawuro Zone, Tarcha, Ethiopia, Cherinet Demissie Herano
Access To Finance And Its Challenge For Micro And Small Scale Enterprise: A Case Study Of Dawuro Zone, Tarcha, Ethiopia, Cherinet Demissie Herano
Journal of Accounting Auditing and Business
The Main purpose of this study is to examine access to finance and its challenge for Micro and Small Scale Enterprises in the case of Dawuro Zone, Tarcha, Ethiopia. Primary and secondary data were used to conduct the study, and to obtain primary data; the researcher used 257 Micro and Small Enterprises owners and 3 Micro Finance institutions. The sampling technique used for the study was a proportionate stratified sampling technique, and the type of the study was sequential explanatory. Theregression result indicated that the location of operators, the size of Micro and Small Enterprises, the operator's sector, and the …
Auditing Standards Board (Asb), August 10, 2023, Meeting Agenda, Virtual Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb), August 10, 2023, Meeting Agenda, Virtual Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
The Effect Of Tax Amnesty, Understanding Of Taxation, Tax Sanctions, And Tax Service Quality To Micro, Small, And Medium Enterprises Taxpayer Compliance During Covid-19, Kenny Ardillah, Nabila Maharani Santoso
The Effect Of Tax Amnesty, Understanding Of Taxation, Tax Sanctions, And Tax Service Quality To Micro, Small, And Medium Enterprises Taxpayer Compliance During Covid-19, Kenny Ardillah, Nabila Maharani Santoso
Journal of Accounting Auditing and Business
This research aims to determine the effect of tax amnesty, understanding of taxation, tax sanctions, and service quality on Micro, Small, and Medium Enterprises' taxpayer compliance during COVID-19. The research population is Micro, Small, and Medium Enterprises taxpayers registered at Pratama Jakarta Pulo Gadung’s Tax Office. The sample of this research was determined using the Slovin method, with 99 respondents obtained. This research uses multiple regression analysis as a data analysis method. This research proves tax amnesty and service quality do not significantly influence Micro, Small, and Medium Enterprises' taxpayer compliance. Understanding taxation and tax sanctions positively affects Micro, Small, …
Determinants Of Carbon Emissions Disclosure In Basic And Chemical Industry Companies: A Moderating Role Of Board Of Commissioners Size, Nelly Fatmawati Simamora, Sri Mulyani
Determinants Of Carbon Emissions Disclosure In Basic And Chemical Industry Companies: A Moderating Role Of Board Of Commissioners Size, Nelly Fatmawati Simamora, Sri Mulyani
Journal of Accounting Auditing and Business
Disclosure of carbon emissions in the financial statements of basic industrial and chemical companies is a form of company participation in reducing environmental impacts, especially air pollution. However, not all companies in the industry have fully disclosed their carbon emissions. Only about 17% have disclosed their carbon emissions. This study aims to obtain empirical evidence on whether leverage, firm size, profitability, and institutional ownership affect the disclosure of carbon emissions. Also, to obtain evidence of whether the size of the board of commissioners moderates the relationship between these variables to the disclosure of carbon emissions. The sample for this study …
Announcing The 2023 Induction Of Members Into The Accounting Hall Of Fame, American Accounting Association
Announcing The 2023 Induction Of Members Into The Accounting Hall Of Fame, American Accounting Association
Accounting Hall of Fame Brochures
No abstract provided.
The Effect Of Disclosure Of Corporate Social Responsibility, Profit Quality, And Business Risk On Company Value, Cucu Hapita Pitri, Aloysius Harry Mukti
The Effect Of Disclosure Of Corporate Social Responsibility, Profit Quality, And Business Risk On Company Value, Cucu Hapita Pitri, Aloysius Harry Mukti
Journal of Accounting Auditing and Business
This study aims to examine the effect of disclosure of Corporate social responsibility, earnings quality, business risk on firm value. The population in this study are all mining companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used was purposive sampling method and 53 data samples were obtained. The analytical method used is Multiple Linear Regression. The results of the study show that the disclosure of Corporate social responsibility has a positive effect on firm value, while earnings quality has no effect on firm value. As well as business risk does not affect the value …
The Implementation Of The Village Financial Information System, Rizki Amalia, Zaldy Adrianto
The Implementation Of The Village Financial Information System, Rizki Amalia, Zaldy Adrianto
Journal of Accounting Auditing and Business
This research was conducted to determine the implementation of Siskeudes (Sistem Keuangan Desa – Village Financial Information System) by using the updated DeLone and McLean information system success model as a mandatory information system in Villages in Majalengka Regency, West Java. This research examined the impact of the quality of a system, quality of information, and service quality on user satisfaction and the impact of user satisfaction on perceived net benefit. Data were obtained from questionnaires distributed to 65 respondents in Majalengka Regency. The methods used in this study were descriptive analysis with path analysis. The results of this study …
Relationship Between Ownership, Capital Structure, And Investment Opportunities With Dividend Policy: A Study In Manufacturing Companies, Windi Dwi Asriyani, Prasojo Prasojo
Relationship Between Ownership, Capital Structure, And Investment Opportunities With Dividend Policy: A Study In Manufacturing Companies, Windi Dwi Asriyani, Prasojo Prasojo
Journal of Accounting Auditing and Business
Dividend policy is the disagreeing desire of the company between managers and shareholders. The company retains cash to increase the company's growth; on the other hand, shareholders expect a reasonably high dividend. This study analyses the effect of managerial ownership, institutional ownership, capital structure, investment prospects, and sales growth on dividend policy. The type of data used in this research is secondary data from the 2017-2021 financial reports. The technique in this study uses panel data regression. Samples were taken using a purposive sampling technique of 71 companies listed on the Indonesia Stock Exchange (IDX). The results show that managerial …
Exploring The Impact Of Hexagon Fraud Theory On Fraud Tendencies Among Regional Work Unit Employees In Bandung City: A Quantitative Analysis, Andini Dwiyanti, Nunuy Nur Afiah, Ivan Yudianto
Exploring The Impact Of Hexagon Fraud Theory On Fraud Tendencies Among Regional Work Unit Employees In Bandung City: A Quantitative Analysis, Andini Dwiyanti, Nunuy Nur Afiah, Ivan Yudianto
Journal of Accounting Auditing and Business
This research aimed to analyze the effect of the hexagon fraud theory on fraud tendencies based on the perceptions of regional work unit employees in Bandung City. This research used a quantitative approach. The sample was 364 regional work unit employees in Bandung City. A simple random sampling method was used in this research. Data were analyzed using multiple linear regression. The results of this research indicated that the variables of distributive justice (proxy of stimulus), collusion, and internal control (proxy of opportunity) have a negative and significant effect on fraud tendencies. Meanwhile, the variables of leadership style (proxy of …
Academic Freedom And Academic Integrity, Tony Shannon
Academic Freedom And Academic Integrity, Tony Shannon
International Journal for Business Education
The demand for freedom, an intense desire in fact, is a positive characteristic of our era, but human freedom does not mean acting in accord with one’s caprices or without restraint by any law. Recent controversaries at universities in Queensland have raised questions about mandating the French Review in Australian higher education as the review deals with the related issues of academic freedom and integrity.
Comments On Teqsa Discussion Paper: "Making And Accessing Claims Of Scholarship And Scholarly Activity", No Author
International Journal for Business Education
The Background and initial discussion are extracts from the TEQSA paper dated 12 October 2020, as are the subsequent statements of Principles and associated Questions. The layout here is to make it easier for interested staff to comment and contribute to our response to TEQSA if it is eventually deemed appropriate and useful to make such a submission. In any case, it is useful to have a discussion among colleagues on this important topic and what the regulator expects from providers and their staff.
Affective And Psychomotor Taxonomies, Tony Shannon, Melvin Leong
Affective And Psychomotor Taxonomies, Tony Shannon, Melvin Leong
International Journal for Business Education
Taxonomies can sensitise teachers to develop their learners’ applications of their knowledge and skills in depth when utilised judiciously in preparing experiences for learning and assessments for evaluation (Tyszko and Sheets, 2019).
Investor Sentiment And Debt Contracting, Rohit Agarwal
Investor Sentiment And Debt Contracting, Rohit Agarwal
Accounting Dissertations - Archive
**Please note that the full text is embargoed until 08/01/2024** This study examines the impact of investor sentiment on loan spread and financial covenants in debt contracts. Periods of high investor sentiment generally result in pressure on loan spreads due to the ability to issue equity at lower cost. Thus, I conjecture that managers of borrowing firms as well as lenders may trade-off lower spreads against higher or more restrictive covenants during such periods. Therefore, high investor sentiment has two related effects on debt covenants: (i) it encourages higher and more restrictive covenants by lenders at contract inception and, consequently, …
Top Management Team Functional Diversity And Firm Performance: A Mediation Analysis, Tsung Hsuan Yang
Top Management Team Functional Diversity And Firm Performance: A Mediation Analysis, Tsung Hsuan Yang
Accounting Dissertations - Archive
In my dissertation, I study whether the top management team (TMT) between-member and within-member functional diversities affect firm performance. Between-member functional diversity, known as Dominant Functional Diversity (DFD), refers to the heterogeneity of functional experts on a TMT, and within-member functional diversity, known as Intrapersonal Functional Diversity (IFD), refers to the aggregate functional breadth of TMT members. My analysis indicates that IFD is positively and significantly associated with firm performance. The relationship between DFD and firm performance is also positive but not statistically significant. In the second analysis, I perform a mediation analysis to explore plausible mechanisms through which TMT …
Dynamics Of Mining Markets: Equilibrium Implications For Professional And Casual Miners, Luca Pezzo, Lei Wang, Seungho Shin, Duygu Zirek
Dynamics Of Mining Markets: Equilibrium Implications For Professional And Casual Miners, Luca Pezzo, Lei Wang, Seungho Shin, Duygu Zirek
Department of Accounting and Finance Faculty Scholarship and Creative Works
We design a simple equilibrium model to analyze the dynamics of the mining market in the presence of professional and casual miners. The model endogenously recovers two major unobservable drivers: the supply of computing power, and the dynamics of the fixed costs of mining. We calibrate the model to the market of Bitcoin and Ethereum and find that positive shocks to the supply of computing power (technological enhancements) translate into positive price shocks, and the benefits of these hikes are creamed off by professional miners. We also find that fixed costs are inversely related to technological enhancements, decrease at an …
Teaching And Assessing With Taxonomies, Tony Shannon
Teaching And Assessing With Taxonomies, Tony Shannon
International Journal for Business Education
The development of taxonomies which articulate learning outcomes are necessary to disconnect the silos among educators, employers and learners (Mathews, 2019; Uranis et al.) What are taxonomies? A taxonomy is a systematic classification of objects. Why do they matter? Without systematic classification and coding it is difficult to compare or combine objects. How are they relevant to teaching and learning? In the years after the Second World War, educational psychologists saw the progress made in the biological sciences with taxonomies and started to apply them in education. Among the first to appear in the mid-50s was the work of Bloom.
Investigating The Impact Of Gender Composition On Team Performance: A Cross-Cultural Study Of Student Teams, Maria Randazzo-Davis, Christopher Nelson Ph.D.
Investigating The Impact Of Gender Composition On Team Performance: A Cross-Cultural Study Of Student Teams, Maria Randazzo-Davis, Christopher Nelson Ph.D.
International Journal for Business Education
This study investigated if the gender composition of teams impacts performance by examining the relationship between student-level variables of cultural intelligence and global knowledge and team-level variables of team performance. Data were collected from 1,922 students across 40 countries participating in 446 teams. Results of independent samples t-tests and multiple regression analyses at the student and team levels showed that gender and international status were related to global knowledge and cultural intelligence, whereas gender, global knowledge, and cultural intelligence were all significantly related to team performance. The coefficient of variation was found to be low, suggesting that other variables might …
Dominion Association Of Chartered Accountants, Dominion Association Of Chartered Accountants
Dominion Association Of Chartered Accountants, Dominion Association Of Chartered Accountants
Journal of Accountancy
No abstract provided.
Index Fund Ownership And Stock Price Efficiency: Evidence From Quarterly Earnings Seasons, Joe López Vilaró
Index Fund Ownership And Stock Price Efficiency: Evidence From Quarterly Earnings Seasons, Joe López Vilaró
Graduate Theses and Dissertations
While prior research argues that individual investors benefit from a switch to passive investment in index funds (French 2008, Bond and García 2022), higher levels of index fund ownership of firm shares lead to competing factors that influence a firm’s price efficiency (i.e., the speed and accuracy with which a firm’s stock price reflects investor consensus on the information provided about a firm). If relative investor sophistication increases as index fund ownership increases, there is a benefit to the firm’s price efficiency. Yet, more shares held passively limit the shares available for investors to actively incorporate firm news, adversely impacting …
A Quantitative Examination Of The Relationships Between Work-Life Balance, Burnout, And Turnover Intentions Among Texas Public Accounting Professionals, Vicky Ruth Johnson
A Quantitative Examination Of The Relationships Between Work-Life Balance, Burnout, And Turnover Intentions Among Texas Public Accounting Professionals, Vicky Ruth Johnson
Doctoral Dissertations and Projects
This quantitative correlational research study aimed to address the lack of work-life balance among public accounting professionals, potentially resulting in burnout and increased turnover intentions. A lack of work-life balance, burnout, and turnover has long been associated with the public accounting profession. This study looked to add to the body of knowledge by looking specifically at Certified Public Accountants (CPAs) registered with the Texas State Board of Public Accountancy (TSBPA) who currently work for public accounting firms. The study utilized information gathered from three valid and reliable survey instruments: the Maslach Burnout Inventory (MBI), Work-Life Balance Questionnaire, and Turnover Intention …
The Effect Of Technostress On The Motivation To Teach Online In Higher Education Before And During The Covid-19 Pandemic: Perceptions Of Business Faculty, Stacy Boyer-Davis, Kevin Berry, Amy Cooper
The Effect Of Technostress On The Motivation To Teach Online In Higher Education Before And During The Covid-19 Pandemic: Perceptions Of Business Faculty, Stacy Boyer-Davis, Kevin Berry, Amy Cooper
International Journal for Business Education
This study investigated the relationships among technostress creators (techno-complexity, techno-insecurity, techno-invasion, techno-overload, and techno-uncertainty) on the motivation to teach online using the Motivation to Teach Online – Faculty Version scale. Data were collected from faculty members of the Management and Organizational Behavior Teaching Society (MOBTS), a member of the AACSB Business Education Alliance, and the American Society of Business and Behavioral Sciences (ASBBS), an interdisciplinary professional organization comprised of faculty teaching in accounting, finance, management, marketing, organizational behavior, and computer information systems early 2020 (N = 307). The findings indicated that techno-stressed faculty are less motivated to teach online. Techno-insecurity …
Online Real-Life Situation Questionnaires To Develop Top-Down Reading Skill, Erni Adelina, Peny Meliaty Hutabarat
Online Real-Life Situation Questionnaires To Develop Top-Down Reading Skill, Erni Adelina, Peny Meliaty Hutabarat
Jurnal Vokasi Indonesia
The top-down reading approach is generally applied in upper-intermediate to advanced ESL classes. The approach is thought to be too overwhelming for students who are at pre-intermediate, intermediate, or even beginner levels. Instructors may think that involving students’ background information or past knowledge in a passage topic will be burdensome for ESL students in a lower-level class. As a matter of fact, many students in any level of English class were experiencing or questioning the same issues in their routines. Separating students’ past knowledge from reading activity is impossible. This study was conducted to find out students’ past experience or …
The Implications Of Firms' Derivative Usage On The Frequency And Usefulness Of Management Earnings Forecasts, John L. Campbell, Sean Shun Cao, Hye Sun Chang, Raluca Chiorean
The Implications Of Firms' Derivative Usage On The Frequency And Usefulness Of Management Earnings Forecasts, John L. Campbell, Sean Shun Cao, Hye Sun Chang, Raluca Chiorean
Research Collection School Of Accountancy
We investigate how firms' use of derivatives impacts voluntary disclosure and offer four main findings. First, we find that when firms begin using derivative instruments, they increase the frequency of management earnings forecasts. Second, using path analysis, we find a direct link between derivative usage and forecast frequency, as well as an indirect link through reduced earnings volatility. Third, we find that CEOs with more pronounced career concerns increase forecast frequency only when derivatives make earnings easier to forecast and find no evidence that investor demand drives the decision to provide a forecast. These results suggest that the primary mechanism …
The Impact Of Proportional Remittances On The Macroeconomy: Analysis From An Overlapping Generations Model For The Philippines, John Paolo Rivera
The Impact Of Proportional Remittances On The Macroeconomy: Analysis From An Overlapping Generations Model For The Philippines, John Paolo Rivera
DLSU Business & Economics Review
The discourse on micro-foundations linking microeconomic and macroeconomic principles to establish relationships in macroeconomic models have been increasing, one of which is through an Overlapping Generations Model. From its standard form, it has been extended to incorporate migration and remittances. We contribute to the discussion by introducing proportional remittances in the model and trace its effects on the trajectory of aggregate income, consumption, capital stock, and factor prices. Calibration results showed that increases in proportional remittances induce higher aggregate income, consumption, and capital accumulation paths, albeit varying degrees with respect to the elasticity of substitution between current and future consumption. …
Editor's Note, Marites Tiongco