Digital Commons Network^™

Lumina Review Of Learning Frameworks: Tools For Building A Better Educational Experience, Tony Shannon

International Journal for Business Education

A reason for summarising this document (Travers et al, 2019) is that the Lumina Foundation in the USA is one of the few educational think-tanks which seems to be aware of the effects on the workplace from the exponentially accelerating growth in soft-computing, especially artificial intelligence, which will be seen in the next fifteen years (cf. Jankowski and Marshall. 2017).

Summary Of And Comments On Strengthening Skills: Expert Review Of Australia's Vocational Education And Training System, Steven Joyce

International Journal for Business Education

The following extracts have been compiled in this order to give a feeling for the total report (168 pages). The order of what follows is quite different from Joyce. It has been summarised this way for the benefit of readers who are not involved in the VET sector on a day-to-day basis. Most of the data are from 2017-2018. The summary is by Tony Shannon; it has no official status. To give perspective to this important report, the summary and comments are in three parts, namely,

• A general view of Australian Vocational Education & Training
• Recommendations – road map
• Some …

Report Of The Independent Review Of Freedom Of Speech In Australian Higher Education Providers, Tony Shannon

International Journal for Business Education

This summary does not claim to be preferred in any way to a reading of the complete report with its succinct and simple recommendations, including “A Model Code for the Protection of Freedom of Speech and Academic Freedom in Australian Higher Education Providers”. The review is an important document for all institutions dedicated to teaching, particularly at the tertiary level, in having a shared understanding of freedom of speech within an institution.

The Review involved a two-stage consultation process with universities and other stakeholders between November 2018 and March 2019, and it also considered recent pertinent debates in Canada, New …

Do Bankrupt Firms Recognize Publicly Available Bad News In A Timely Fashion?, Mariem Khalifa, Samir Trabelsi

All Works

Abstract

Purpose – The purpose of this paper is to examine whether managers of bankrupt firms are more or less conditionally conservative in their financial reporting relative to non-bankrupt firms. The study further examines the cross-sectional differences in conditional conservatism among bankrupt and non-bankrupt firms. Design/methodology/approach – The study employs a sample of US firms to investigate conditional conservatism in firms that experience financial distress and go bankrupt relative to non-stressed non-bankrupt firms. The study also uses switching regression models to identify the drivers of the cross-sectional difference in conditional conservatism among bankrupt and non-bankrupt firms. Findings – Empirical results …

“Let’S Have A Chat:” Applying Chatgpt And Other Large Language Models To The Practice Of Forensic Accounting, Daniel Street, Joseph Wilck

Faculty Journal Articles

ChatGPT has captured the popular imagination because of its conversational voice, its wide scope of ‘knowledge’, and far-ranging abilities. In this paper, we use an innovative interview method to introduce CPAs to ChatGPT, its development, and the current state of its capabilities. We then draw upon our own expertise to discuss the evolution of large language models, suggest applications of large language models (LLMs) in the field of accounting, critically evaluate LLMs’ current strengths and weaknesses, and propose five principles to effectively and safely leverage LLMs in the accounting domain.

Is Anything Left Of The Debate About The Sources Of Growth In East Asia Thirty Years Later?, Jesus Felipe, John Mccombie

Angelo King Institute for Economic and Business Studies (AKI)

The year 2023 commemorates the 30th anniversary of the publication of the influential, yet controversial, study The East Asian Miracle report by the World Bank (1993). An important part of the report’s analysis was concerned with the sources of growth in East Asia. This was based on the neoclassical decomposition of growth into productivity and factor accumulation. At about the same time, the publication of Alwyn Young’s (1992, 1995) and J-I Kim and Lawrence Lau’s (1994) studies, and Paul Krugman’s (1994) popularization of the “zero total factor productivity growth” thesis, led to a very important debate within the profession, on …

Impact Of Audit Time Pressure On Audit Quality, Janae Monet Mcclam

Doctoral Dissertations and Projects

This quantitative research correlational study aimed to determine the effects of time budget pressure on the auditor and whether those effects impact audit quality. The study population consisted of active external auditors registered with a certified public accounting (CPA) license, employed by CPA firms, who hold a minimum of a bachelor's degree in accounting, and have at least one year of accounting experience auditing financial statements. The population consisted of 1,072. The sample size was 283 participants, and the number of respondents was 287. This study contains two dependent variables, auditor judgment and audit quality, and one independent variable, time …

Bearer Negotiable Instruments: Addressing A Financial Intelligence Gap And Identifying Criminogenic Weaknesses, Hollis B. Kegg

Dissertations, Theses, and Capstone Projects

Bearer Negotiable Instruments (BNI) are a long-standing category of financial instruments used to transfer large amounts of money in ways that may not be subject to regulation, reporting, tracking, review, or oversight. There is limited information available on BNIs, and no evidence that any studies have been undertaken on BNIs alone, much less reported. Increasingly, BNIs are being used for illegal purposes including money laundering. This study gathers information about their characteristics, nature, purpose, legal status, and numbers. It also focuses on the crime risks associated with BNIs, the crime opportunities they facilitate, and the criminal weaknesses in the financial …

Ceo Marital Status And Dividend Policy, Md Noman Hossain, Monika K. Rabarison, Brandon Ater, Christian K. Sobngwi

School of Accountancy Faculty Publications

We investigate whether and how CEO marital status is related to dividend policy. We find that firms run by single CEOs are less likely to pay dividends. Further analyses reveal that the aforementioned relation is stronger for single CEOs who are more risk-seeking, have compensation packages with lower pay-performance sensitivity, are less conservative, or are less engaged in corporate social responsibility activities. Our results hold in multiple robustness and endogeneity tests, including propensity score matching, difference-in-differences estimation, and an instrumental variable regression. Overall, our findings contribute to the literature highlighting the importance of CEOs' personal attributes for corporate decisions.

Marijuana Liberalization And Public Finance: A Capital Market Perspective On The Passage Of Medical Use Laws, Stephanie F. Cheng, Gus De Franco, Pengkai Lin

Research Collection School Of Accountancy

We find that the staggered passage of state-level laws that legalize marijuana for medical use increases states' borrowing costs by 7–9 basis points. Consistent with economic theory on substance use suggesting that marijuana legalization increases local consumption of the drug (by expanding its availability and reducing its perceived risks), we predict and find that increased consumption represents an important mechanism that explains the higher state bond spreads. We also show that following such laws’ passage, states incur higher marijuana-consumption-related expenditures, including for police, corrections, and public welfare.

Auditing Standards Board (Asb), Meeting, January 30-31, 2023 High Level Highlights, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb), Meeting Agenda, January 30-31, 2023, Virtual (Times Are Est), American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb), Meeting Highlights, January 30-31, 2023 Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

The Effect Of Firm Size And Financial Distress On Going Concern Audit Opinion, Muhammad Arya Lokamandala, Poppy Sofia Koeswayo, Devianti Yunita Harahap

Journal of Accounting Auditing and Business

This study aims to analyze the effect of firm size and financial distress on the reception of the going concern audit opinion in the Accommodation and Food and Beverages Sub-Sector listed in the Indonesian Stock Exchange between 2019 and 2021. This study employed the quantitative approach and the methods of descriptive and verification analysis. The data analyzed in this study came from secondary sources. The data were analyzed using descriptive and logistic regression analysis. These analyses show that firm size and financial distress do not significantly impact the going concern audit opinion in the Accommodation and Food and Beverages sector …

Analisis Sengketa Pajak Penghasilan Badan Atas Koreksi Biayapromosi Bagi End-User (Studi Kasus Pt Saf Tahun 2018), Aditya Avianti Ivah Komarasari, Arie Widodo, Titin Fachriah Nur Anwar

Jurnal Vokasi Indonesia

Penelitian ini membahas mengenai Analisis Sengketa Pajak Penghasilan Badan Atas Koreksi Biaya Promosi Bagi End-User (Studi Kasus PT SAF Tahun 2018). Penulisan ini bertujuan untuk menjelaskan dasar koreksi Direktur Jenderal Pajak dan Argumentasi dari Wajib Pajak (PT SAF) terkait sengketa atas biaya promosi yang dilakukan. Metode Penelitian yang dilakukan adalah menggunakan metode penelitian studi kasus dan studi pustaka. Dalam hal ini biaya promosi diberikan kepada end-user yang pada dasarnya informasi terkait penerima penghasilan tidak dapat disajikan seluruhnya pada daftar nominatif yang harus dilaporkan sebagai syarat pembebanan biaya. Berdasarkan hasil analisis, sengketa pajak timbul karena adanya perbedaan pendapat antara PT SAF …

Personal Financial Planning (Pfp) Sebagai Implementasipengentasan Fakir Miskin Di Indonesia, Kevin Exaudi Siregar, Filicia Fiona

Jurnal Vokasi Indonesia

Fakir miskin pada hakikatnya merupakan sumber daya manusia yang memiliki keterbatasan dalam memanfaatkan akses secara holistik untuk meningkatkan kondisi keuangan. UU No. 13 Tahun 2011 tentang Penanganan Fakir Miskin mengatur bahwa fakir miskin berhak untuk meningkatkan kondisi keuangan yang sustainable. Penelitian ini menjelaskan mengenai penerapan teori perencanaan keuangan bagi fakir miskin dalam mendukung peningkatan tingkat literasi keuangan masyarakat sebagaimana komitmen tinggi dari Otoritas Jasa Keuangan (OJK). Tujuan penelitian ini adalah sebagai pemecah batas-batas tertentu yang menghambat fakir miskin dalam meningkatkan kondisi keuangan. Metode penelitian yang digunakan melalui pendekatan kualitatif dengan analisis narasi. Hasil dari penelitian ini menunjukkan melalui personal financial …

Analisis Pengembangan Program Pendidikan Jarak Jauhprogram Pendidikan Vokasi Ui, Titis Wahyuni

Jurnal Vokasi Indonesia

Penelitian ini bertujuan untuk menganalisis kelayakan Program Pendidikan Vokasi Universitas Indonesia untuk mengembangkan program pendidikan/pelatihan jarak jauh. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif, yaitu dengan menggunakan data primer untuk mendapatkan informasi tentang minat dan jenis pelatihan yang dibutuhkan oleh masyarakat dan menggunakan metode wawancara untuk mendapatkan data tentang infrasinfratruktur serta media yang digunakan untuk pembelajaran/pelatihan jarak jauh di Program Pendidikan Vokasi UI. Data penelitian yang diperoleh melalui kuesioner dianálisis dengan analisis deskriptif. Sedangkan data hasil wawancara, diolah dan dianalisis dengan menggunakan analisis SWOT dalam beberapa tahap sehingga dapat diperoleh kesimpulan. Hasil penelitian ini adalah bahwa Sebesar 89,31% …

The Effect Of Audit Switching, Financial Distress And Audit Firm Reputation On Audit Delay: A Study On Manufacturing Companies Listed On Indonesia Stock Exchange, Ayu Rahmawati, Yulinartati -, Riyanto Setiawan Suharsono

Journal of Accounting Auditing and Business

This study investigates the impact of audit switching, financial distress and audit firm reputation on audit delay in manufacturing sector companies listed on the Indonesia Stock Exchange between 2017 and 2021. Purposive sampling was employed with a sample size of 23 manufacturing businesses, this study relied on secondary data from firm financial reports. Multiple linear regression was employed as the analytical model in this investigation. According to the test result, audit switching and financial distress have a considerable impact, although audit firms’ reputation has no effect on the incidence of audit delay.

Does Covid-19 Pandemic Crisis Affect Csr Costs? Case Of Indonesia, Elisabeth Ria Viana Praningtyas, Rini Subekti, Putu Ayu Anggya Agustina

Journal of Accounting Auditing and Business

The outbreak of COVID-19 that has been happening all around the world since early 2020 was a tough challenge for business entities. What was let down to keep the business alive was none other than sustainability performance, which is funded by CSR cost. This study examines the potential moderation effect of the COVID-19 pandemic crisis on the relationship between the company size and the current ratio of CSR costs, especially for developing countries. The data was collected from public companies listed on Indonesia Stock Exchange from 2019-2020. This study shows that regarding the size of the company, the commitment to …

Audit Expectation Gap, Auditors' Statutory Duty And Financial Reporting Quality In Nigeria, Sani Alfred Ilemona, Ikpor I.M.

Journal of Accounting Auditing and Business

The study examined the impact of the audit expectation gap and auditors' statutory duty on financial reporting quality in Nigeria. Data for the study were obtained primarily through questionnaires administered to randomly selected 400 respondents comprising auditors, accountants, stockbrokers, and investors in various sectors of the Nigerian economy. Of the distributed questionnaires, 252 were received, representing a 63 per cent response rate. Multiple regression and t-statistical tools were employed to analyze the responses to the questionnaire designed to reflect five (5) Likert Scale on the impact of audit expectation gap and statutory duty of auditors (explanatory variables) on financial reporting …

Source Of Expertise And Similar Interest Influence On Customer Loyalty: Study On Online Review Of Food And Beverage Via Instagram, Muthya Rahmi Darmansyah, Mohd Azwardi Bin Md Isa

Journal of Accounting Auditing and Business

Online product reviews are efforts made by shop owners with the aim that their business can be known to the public. It is believed that people who are considered to know about products and people with the same interest in food and drinks will affect prospective buyers. Instagram is a platform that can implement this strategy. The role of expertise and people with similar interests that make content about product reviews viral on Instagram can attract the attention of prospective buyers. This study aimed to analyse the influence of the source of expertise and similar interests in customer loyalty through …

What Is Missing In Data Governance? Regulation, Board Oversight, And A New Role For Accountants, Christopher Hill, Bria I. James, Najib Sahyoun

Posters-at-the-Capitol

By 2025, the world will produce 163 Zettabytes (ZB) of data on an annual basis. Data is displacing oil as the most productive commodity. However, poor data quality costs the U.S. economy $3.1 trillion annually. Data must be properly managed through data governance. A strong data governance program does not only maximize the value of the data resulting in optimal decision making, but also minimizes risks of data breaches, lawsuits, and reputational costs. In our research, we conducted a content analysis of the data governance literature by considering both professional and academic literature.

Our results showed that the U.S. does …

Accounting Reporting Complexity, Audit Engagement Partner Mandatory Rotation, And Audit Quality, Clement Chen, Zhenfeng Liu, Wenye Tang, Ling Tuo

Accounting Faculty Publications

This paper investigates the influence of a firm's accounting reporting complexity (ARC) on financial statement audit quality. We predict and find that there is a non‐linear relationship between a firm's ARC and audit quality. Specifically, a more complex accounting environment—measured by ARC—leads to higher quality audits, but this effect diminishes when ARC continues to increase. Further analyses reveal that the effect is more salient among client firms that do not purchase non‐audit services (NAS). We also examine whether ARC affects audit quality in the circumstance of mandatory audit partner rotation. Empirical results show a moderating effect of ARC on the …

2022-2023 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2022-2023 Audit Report for Morehead State University.

Ceo, Cfo, And Audit Partner Gender, And Accounting Conservatism, Ceara Hintz

Electronic Theses and Dissertations

I examine the association between CEO, CFO, and audit partner gender and accounting conservatism using a unique sample that encompasses hand-collected data. While accounting conservatism reflects less risky accounting choices, risk aversion theory indicates that females are more risk averse than males. I apply risk aversion theory to accounting conservatism and investigate two research questions: (i) Does the CEO or CFO and audit partner gender influence accounting conservatism? (ii) Does a female audit partner influence the relationship between a male CEO or CFO and accounting conservatism? Using skewness as a proxy of accounting conservatism, I test three hypotheses. The results …

Exploring The Impact Of Covid-19 On The Accounting Profession, Ellyse Noon

Senior Honors Projects

No abstract provided.

Where Do I Start? A Pathway For Personal Growth For Faculty Committed To Creating Inclusive Classrooms, Robbie Bishop-Monroe, Joanna Garcia

2023 Faculty Bibliography

This commentary offers insights into how accounting faculty can begin to create more inclusive, equitable experiences for students. Many faculty are well intentioned and desire to improve the student experience but may not know where to start. We introduce a pathway of reflection, education, and action that we believe can help faculty get started on this process. Reflection is the process of assessing one’s own identity, influences, biases, and personal experiences with diversity and privilege. Education involves seeking out information and experiences that can enhance cultural competence, particularly around gaps identified through reflection. Action refers to practical steps taken to …

Cpas And Big 4 Office Audit Quality, Albert Nagy, Matthew G. Sherwood, Aleksandra B. Zimmerman

2023 Faculty Bibliography

Both accounting firms and regulators recognize the importance of human capital in the audit function, yet we know little about whether and how the level of professionally qual-ified human capital varies across offices of an audit firm and whether it is associated with audit quality. In this paper, we examine the association between office professionally qualified human capital and audit quality. Using hand-collected data on Big 4 audit firm office CPA levels from 30 U.S. cities, we find that offices with relatively more professionally qual-ified human capital deliver higher quality audits, with this benefit being more pronounced for audits performed …

2023-2024 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

2023-2024 Operating Budget of Morehead State University.

Acct 2023 Accounting Principles Ii, Hansool Yoon

Accounting Archival Syllabi

No abstract provided.