Digital Commons Network^™

To Grandma’S House On U. S. Route 337, David Binford, James L. Houghton

Tax Adviser

No abstract provided.

Section 333: Problems, Pitfalls And Solutions, Frank M. Burke Jr.

Tax Adviser

No abstract provided.

Audits, Business Abuses And Disciplinary Action, William H. Smith

Tax Adviser

No abstract provided.

Professional Corporation, Arthur F. Shenkin

Tax Adviser

No abstract provided.

The Impact Of Cumulative Career Experience Of Internal Control Managers On Firms' Efficiency In Different Information Environments, Inkyung Yoon, Hansol Lee, Dongjoon Choi

Economic and Business Review

This study investigates the effect of internal control (IC) managers' cumulative career experience on the operational efficiency of Korean listed firms between 2018 and 2020. Building on the premise that managers with extensive experience positively influence ICs and the internal information environment, this study hypothesises that cumulative career experience of an IC manager is also positively associated with a firm's operational efficiency. To empirically assess efficiency, this study applies data envelopment analysis (DEA), a nonparametric technique that evaluates relative efficiency based on multiple input and output measures. The results suggest that IC managers with greater cumulative experience significantly enhance a …

Institutional Isomorphism, Top Management Commitment, And Environmental Disclosure In Tanzania’S Construction Sector, Aulelius Lema, Siasa Issa Mzenzi

Business Management Review

This study examined the influence of institutional isomorphism on environmental disclosure (ED) in Tanzania’s construction sector and the mediating role of top management commitment (TMC). A cross-sectional design was employed, with data collected from 314 construction firms. Environmental disclosure was measured using content analysis of financial reports, and Structural Equation Modelling using the Maximum Likelihood Estimation (MLE) method was used to estimate the structural model. The findings reveal that coercive, normative, and mimetic pressures significantly impact ED. The result also indicates that TMC significantly affects ED and mediates mimetic pressure’s effect, but does not mediate coercive or normative pressures. Similarly, …

Robert Kuhn Mautz [Inducted 1978], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.

The Relationship Between Internal Controls, Unfavorable Financial Statement Audit Opinions, And Nonprofit Financial Performance, Gwen Rachel Bedell Gadbois

Walden Dissertations and Doctoral Studies

Executives of nonprofit organizations face fiscal and operational challenges due to limited resources, threatening long-term viability. Weak internal controls and financial reporting systems can stem unfavorable Single Audit opinions and reduced funding, concerning to auditors and fiscal agencies. Grounded in resource dependency theory, the purpose of this quantitative ex post facto secondary data analysis was to examine whether financial performance differed by audit opinion and internal control indicators among U.S. nonprofits receiving federal aid. Data included 158 U.S. nonprofits that received $750K–$7M in federal aid in 2021 with qualified, adverse, or disclaimer audit opinions. A three-way analysis of variance revealed …

The Impacts Of Artificial Intelligence (Ai) On Ethics And Ethical Gaps In Accounting, Isaac Hendren

Honors Theses

This study examines the ethical impacts of Artificial Intelligence (AI) on the accounting industry in Tennessee by identifying how national trends in AI adoption potentially surpass the ethical oversights established by the regulatory bodies, such as the AICPA, and relating these trends to Tennessee. A Qualtrics survey was distributed to accounting professionals across both firms and corporations across Tennessee, resulting in 64 responses. Results indicate that AI adoption is in its early stages and that significant awareness gaps remain regarding transparency and bias. As AI becomes more widely adopted, these ethical gaps could create risks that harm stakeholders. The study …

Corporate Strategic Changes In Response To Negative Performance Gaps: The Role Of Listing Board In China, Lei Yu

Dissertations and Theses Collection (Open Access)

This dissertation investigates how Chinese listed companies respond strategically to negative performance gaps under different institutional environments defined by the Main Board and ChiNext Board of China’s capital market. Drawing on Performance Feedback Theory and New Institutional Theory, it explores whether and how listing board heterogeneity moderates the relation between performance shortfalls and corporate strategic transformation, and further examines the boundary effects of internal governance factors including ownership type, CEO power, and resource slack.

Using panel data of A-share listed companies from 2009 to 2019 obtained from the CSMAR database, this study employs multiple regression analysis and interaction modeling to …

Brand Capital And Trade Credit Policy, Akinloye Akindayomi, Md. Ruhul Amin

School of Accountancy Faculty Publications

We proxy for customer awareness and perception of firms' range and types of products/services to examine the relation between a firm’s brand capital and its trade credit policies. We find that firms with higher stock of brand capital increase their use of supplier credit while decreasing extension of customer credit. These effects are more pronounced in firms facing higher financing constraints and those operating in a higher product market competition environment. We also document the impact of brand capital on working capital management. Overall, this study provides evidence that links brand capital with corporate trade credit policies and financing outcomes.

American Institute Of Accountants War Program, American Institute Of Accountants

Journal of Accountancy

No abstract provided.

The Tax Adviser, Volume 1, Number 1, January 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Working With The Irs: The New Exempt Organizations Program In Audit, Donald W. Bacon

Tax Adviser

No abstract provided.

Tax Clinic, Don J. Summa

Tax Adviser

No abstract provided.

Pension Plans Before And After Incorporation, Peter Elder, Daniel G. Stewart

Tax Adviser

No abstract provided.

Checklist-Summary Of Tax Reform Act Of 1969, William T. Barnes

Tax Adviser

No abstract provided.

Tax Treatment Of Computer Software, Sheldon S. Cohen, Henry G. Zapruder

Tax Adviser

No abstract provided.

Convertible Debentures - Tax And Financial Accounting Treatment Today, Theodore M. Asner

Tax Adviser

No abstract provided.

Conglomerates And Convertibles, Randolph W. Thrower

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 15, Number 1 (Pilot Issue), January 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Working With The Irs: The New Exempt Organizations Program In Audit, Donald W. Bacon

Tax Adviser

No abstract provided.

Tax Clinic, Don J. Summa

Tax Adviser

No abstract provided.

Tax Treatment Of Computer Software, Sheldon S. Cohen, Henry G. Zapruder

Tax Adviser

No abstract provided.

Convertible Debentures—Tax And Financial Accounting Treatment Today, Theodore M. Asner

Tax Adviser

No abstract provided.

Conglomerates And Convertibles, Randolph P. Thrower

Tax Adviser

No abstract provided.

Pension Plans Before And After Incorporation, Peter Elder, Daniel G. Stewart

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 5, Number 4, April 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.