Digital Commons Network^™

Technical Correction Section 529 Plans (Et Sec. 1.240.070), September 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Mandatory Disclosures And Investment Efficiency: Evidence From The Conflict Minerals Disclosure Requirement, Ge Dong

Dissertations, Theses, and Capstone Projects

I examine the effects of mandatory disclosures on firms’ investment efficiency using the conflict minerals disclosure requirement of the Dodd–Frank Act of 2010. I find that firms’ investment efficiency improves following the adoption of the regulation. I then examine whether this improvement in investment efficiency is due to the regulation forcing managers to acquire new information and I document two important findings. First, I find that firms with a better internal information environment are more likely to experience improved investment efficiency. Second, I find that firms manage raw materials more efficiently and make changes to their supply chains after disclosing …

Telemedicine App: What’S Next After Pandemi?, Ari Nurfikri, Triana Karnadipa, Elsa Roselina

Jurnal Administrasi Bisnis Terapan

The positive trend of using telemedicine applications in Indonesia was significant in the earl of the COVID-19 pandemic, then gradually decreased. This study aims to determine the preferences of users of telemedicine applications and the desired features to be further developed satisfaction of users of telemedicine applications. This study uses quantitative methods by distributing questionnaires about user preferences, including security, trust, convenience, and usefulness, through the google form application to 523 respondents, data analysis using descriptive approach. Guaran- teed medical confidentiality is the most preferred by users of telemedicine applications by 72.70%. Telemedicine application providers can focus on developing features …

Kajian Importance Performance Analysis Sebagai Matriks Evaluasi Kinerja: Studi Kasus Workshop Pengembangan E-Learning Sman 39 Jakarta, Heri Yuliyanto, Basuki Muhammad Mukhlish, Dyah Safitri, Nailul Mona

Jurnal Administrasi Bisnis Terapan

Along with the industrial revolution 4.0, the rapid development of information and communication technology (ICT) has changed organizations and individuals in carrying out daily activities. In the world of education, the increasingly sophisticated capabilities of mobile phones and portable computers are one of the factors that influence the development of online learning (e-learning). However, digital literacy is still needed to improve understanding and skills in the development of online learning (e-learning). This study propose a digital literacy workshop design to improve the quality of human resources; and evaluate the performance of the digital literacy workshop using the Importance Performance Analysis …

Understanding Household’S Intention Of Recycling Clothes: An Extension Of Tpb With Lack Of Facilities And Social Media Usage, Muhammad Dhia Afiq Mohd Iza Ney, Sangeetha A/P Karunagaran, Shannon Praveen, Siow-Hooi Tan

International Journal of Management, Finance and Accounting

This research note addresses the gap in the household’s intention to recycle clothes in the Malaysian context. It examines the intention of recycling clothes by integrating lack of facilities and social media usage into The Theory of Planned Behaviour (TPB) framework. An online survey was developed and distributed throughout Malaysia via social media platforms, and data was collected from 148 respondents. They were then screened and analysed. Subjective norms, perceived behavioural control, and social media usage positively impacted the intention, and the lack of facilities negatively impacted intention. This study offers insights into the literature and responds to the call …

Analisis Pengaruh Laverage Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Mediasi, Rizki Mardiyah Harahap, Edyanus Herman Halim, Novita Indrawati

Jurnal Administrasi Bisnis Terapan

There are several factors that become the goal of the establishment of a company. The first goal is to achieve maximum profit, and the second is to prosper the owner of the company or shareholders, and the next goal is to maximize the value of the company reflected in the company's shares. Companies that have gone public, maximize the value of the company seen from a high share price, because the value of the company can be reflected in the company's share price. This study chose the manufacturing industry because there are sub-sectors that will be selected in this study. …

Analisis Strategi Marketing Public Relations Untuk Meningkatkat Citra Pt Barakah Medika Nusantara, Selvi Yuliana, Margareta Manalu

Jurnal Administrasi Bisnis Terapan

Public Relations activities are needed by companies in improving the company's image. One of the important strategies that can be used in a business company in order to achieve the main goal of increasing sales is to use the Marketing Public Relations strategy. With the Marketing Public Relations strategy, the company gets the desired image. In this study, we will look at the Marketing Public Relations strategy carried out by PT Barakah Medika Nusantara to improve the company's image. The purpose of this research is to get an overview in the implementation of the Marketing Public Relations strategy to improve …

Revisit Bonds Market And Aggregate Output Nexus: The Malaysian Case, Aiman Safwan Ahmad Suhaimi, Ong Hway Boon

International Journal of Management, Finance and Accounting

The capability of the bonds market to channel savings to investors plays a significant role in promoting aggregate output.  However, some recent studies argue that the connection between bond market development and economic activities is uncertain. The purpose of this study is to examine how the bonds market in Malaysia may affect its aggregate output based on the period between 1990 to 2020.  The autoregressive distributed lag (ARDL) bounds test is applied to study the nexus of the bonds market and the aggregate output of Malaysia. The results suggest a positive effect of private and public bonds on the economy …

Consumers' Intention To Continue Using Cryptocurrency Mobile Wallets In Malaysia, Nabila Ghaisani, Rathimala Kannan, Firdaus Basbeth

International Journal of Management, Finance and Accounting

In Malaysia, over RM 800 million transactions were processed in one cryptocurrency platform. The central bank of Malaysia has made e-payment one of its top targets to execute a cashless payment system. However, an in-depth analysis of the literature shows a dearth of research focusing on the influencers of cryptocurrency mobile wallet acceptance, especially the intention to use them continuously. Therefore, this study uses the Post-Acceptance Model of IS Continuance to determine the elements influencing the continuance intention of cryptocurrency mobile wallets in Malaysia. This research also investigates the impact of perceived security, effort expectations, and social influence on the …

Analisis Perubahan Tarif Progresif Pajak Penghasilan Orang Pribadi Dalam Undang-Undang Harmonisasi Peraturan Perpajakan Ditinjau Dari Azas Keadilan, Fitria Arianty

Jurnal Administrasi Bisnis Terapan

The Progressive Tax Rates that apply to Individual Taxpayers in Indonesia have undergone several changes, the most recent being the enactment of the Tax Regulations Harmonization Law (UU HPP) which will take effect from the 2022 Fiscal Year. can better realize the principle of justice and improve taxpayer compliance. The purpose of this study is to describe the impact of progressive rate changes in the calculation of Income Tax Article 21 and to analyze how the principle of justice is applied in the progressive tax rate changes. The research methodology used in this research is descriptive analysis, collecting data obtained …

First Born Ceos And Credit Ratings, June Woo Park, Giseok Nam, Albert Tsang, Yung-Jae Lee

Barowsky School of Business | Faculty Scholarship

Our study examines whether CEOs’ birth order can predict firms’ credit ratings. Consistent with studies that document a positive relationship in the general population between being firstborn and being conservative, our study finds that firms managed by firstborn CEOs tend to have higher credit ratings than those managed by later-born CEOs. Our results are robust to controlling for additional personal CEO traits, such as political identity, and to using a propensity score matching sample. A change analysis supports the causality of the firstborn effect. We suggest that return on assets and free cash flow are possible channels through which firstborn …

How Technology Has Changed The Field Of Accounting, Emmanuel J. Quinto Ii

Honors Program Theses and Projects

The thesis aims to discuss how technology has changed the field of accounting. The research focuses on information from journal articles and research reports to discover the changes that technological advancements have brought to the accounting industry and profession. The customer Satisfaction Model is one of the researcher's theories in this thesis. The theoretical framework also consists of the Technology Acceptance Model as the other theory. The discussion emphasizes the technological advances in accounting and the shortcomings of technological advancements in accounting. Each type of business is affected differently by technology. Accounting, for example, must keep up with the rapid …

Aicpa Service Center Training Guide, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Open Meeting Agenda, August 3, 2022, Virtual, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Open Meeting Minutes — August 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

New Technology And Desired Skills Of Early Career Accountants, Denise Jackson, Grant Michelson, Rahat Munir

Research outputs 2022 to 2026

Purpose: Technological advances have led to accounting roles shifting from transaction focussed tasks to using data generated by technology to inform stakeholder strategies, resulting in changing skill requirements. This study aims to investigate how early career accountants (ECAs) and organisations value different skills among ECAs, how technology is impacting on these skills and the preparedness of ECAs for future technological work in different organisational settings.

Design/methodology/approach: The research adopted a multi-stakeholder, mixed-method approach, surveying 315 ECAs and 175 managers/recruiters and interviewing 10 from each group. The sample drew from different industry sectors and organisation types in Australia, with all states …

Yung Kee: A Roast Goose Chase, Singapore Management University

Perspectives@SMU

How a Hong Kong culinary landmark emerged stronger following a bitter family feud over succession disputes

Earnings Management Strategy Of Pension Plan Changing Firms, Wei Chen

Accounting Dissertations - Archive

This study investigates the earnings management strategy of defined benefit pension plan changing firms. I provide the evidence that managers engage in cash conservation activities and real earnings management in response to the changes in funding status and pension income through the manipulation of pension assumptions before and after pension freezing. These results suggest that earnings management through pension assumptions affects the normal operations of the firm through real activities during the defined benefit plan pension freezing. I also provide evidence that pension termination firms exhibit a lower level of discretionary accruals after the termination, suggesting the downsizing of a …

Amendment To Au-C Section 935 (Amends Statement On Auditing Standards [Sas] No. 117, Compliance Audits, As Amended [Aicpa, Professional Standards, Au-C Sec. 935]); Statement On Auditing Standards, 148 (August 2022), American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

Perception Of Internal Controls Helps Explain Whistleblowing, Andrea M. Scheetz, Tonya D.W. Smalls, Joseph Wall, Aaron B. Wilson

Accounting Faculty Research and Publications

The nonprofit sector may suffer financially from inconsistency in regulations and polices surrounding internal control implementation. To address this issue, our study explores how perceived internal control strength differs between nonprofit and for-profit organizations. Furthermore, we examine three components of the Committee of Sponsoring Organization framework to determine which components might significantly influence whistleblowing for nonprofit organizations. As expected, all three components appear to significantly influence whistleblowing for those in for-profit organizations. For those in nonprofit organizations, the perception of control activities and monitoring activities significantly mediates the relationship between organization type and whistleblowing intentions. Finally, the data indicate that …

The Effects Of Csr Reputation And Csr Crisis Response Strategy On Investor Judgments, Clarence Goh

Research Collection School Of Accountancy

I use a controlled experiment to examine, in the context of CSR crises, whether investors’ investment judgments are influenced by a firm’s CSR reputation and CSR crisis response strategy. I find that for good CSR reputation firms, the use of a rebuild or deny crisis response strategy does not lead to improvements in investment judgments. However, for bad CSR reputation firms, the use of a deny response strategy leads to improvements in investment judgments while the use of a rebuild strategy does not.

Accounting Scandals And Implications For Directors: Lessons From Enron, Pearl Hock-Neo Tan, Gillian Yeo

Research Collection School Of Accountancy

We analyze the Enron case to identify the risk factors that potentially led to its collapse and specific issues relating to its aggressive accounting and high-light the lessons for independent directors. In Enron, the interactions between external stimuli, strategies, corporate culture, and risk exposures possibly created an explosive situation that eventually led to its demise. Much of the post-Enron reforms have been directed towards regulating the roles and responsibilities of executive directors and auditors. However, the role of independent directors has received relatively lesser attention. Independent directors should analyze the risks of their companies and understand the pressures that arise …

Total Taxation: An Examination Of The Total Tax Burden Of Individuals In The West Michigan Area, Connor C. Meech

Honors Projects

Have you ever thought about how much you might pay in tax each year, across all tax types? If you have, a chill probably went down your spine before you gave up thinking about it. When the subject is brought up, most people think primarily of income. The truth of the matter is that income tax is far from the only tax we pay. Throughout the year, Americans may end up also paying sales tax, property tax, fuel taxes, various sin taxes, and estate tax, just to name a few. With so many ways to be taxed, some of which …

Sustainability: Jobs And Skills For The Accountancy Profession, Jiwei Wang, Holly I. Yang, Liandong Zhang

Research Collection School Of Accountancy

Sustainability is a megatrend that is changing the way we think about business and offering new opportunities and jobs for the accountancy sector. At the 26th Conference of the Parties (COP26), also known as the United Nations Climate Change Conference, the international business community was galvanised into action. Singapore, too, has intensified its sustainability plans with the Singapore Green Plan 2030

Brokers And Dealers In Securities, As Of August 1,2022; Accounting Guide, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Expert Panel.

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Revised Interpretations Related To Officers, Directors, And Beneficial Owners, Et Sec. 1.000.010, 1.120.010, And 1.285.010, American Institute Of Certified Public Accountants. Professional Ethics Division

AICPA Professional Standards

No abstract provided.

Employee Benefit Plans, August 1, 2022; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Applicability Of Blockchain Technology To The Normal Accounting Cycle, Williams Kwasi Peprah Ph.D., Reynaldo P. Abas Jr., Akwasi Ampofo

Faculty Publications

Blockchain technology is a distributed, unchangeable ledger that makes recording transactions and managing assets in a business network much easier and now a type of accounting software concerned with the transfer of asset ownership and the maintenance of an accurate financial ledger. Despite the numerous benefits of blockchain technology, there is no study on the applicability of blockchain technology to the normal accounting cycle in emerging economies in Africa. Thus, this paper provides general insights on how blockchain technology may be used in the normal accounting cycle in West Africa. The study adopted a qualitative research method and content analysis …

Announcing The 2022 Induction Of Members Into The Accounting Hall Of Fame, American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.

Does The Financial Experience Of Sec Regional Directors Impact Sec Investigations Into Reporting Entities?, James Justin Blann

Graduate Theses and Dissertations

The SEC’s Division of Enforcement is frequently criticized for its lack of oversight effectiveness, and certain vocal critics attribute this to a lack of financial experience within the SEC. Using hand-collected data on SEC regional directors, I find that the majority of these SEC officials lack financial experience. I then examine whether the financial experience of SEC regional directors impacts SEC investigations into reporting entities. Consistent with financial experience equipping directors to better process complex financial transactions and reports, I find that directors with financial experience open public company investigations 29 percent more often and conduct these investigations 34 percent …