Digital Commons Network^™

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Addressing The Accounting Pipeline Leak: Academic And Socioeconomic Barriers To Entry, Retention, And Belonging, Karlene Deng

Honors Theses

Many undergraduate students express an early interest in accounting, yet the actual number who later go on to matriculate into the profession is significantly lower. Despite efforts by educational institutions and the accounting industry to attract students to the profession, accounting programs experience high attrition rates. Using a survey-based approach, this research provides insights into factors that influence students to (1) enter university as declared accounting majors, (2) switch into accounting during their time at university, or (3) leave the accounting program. Additionally, this study examines the role of academic and socioeconomic backgrounds in shaping these decisions. By pinpointing potential …

The Tax Adviser, Volume 17, Number 2, February 1986 [Whole Issue], American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Analysis Of The Reverse Triangular Merger Regulations, Robert Willens

Tax Adviser

No abstract provided.

The Difference In Financial Literacy Between Students Of The Business College And The Rest Of The Student Body At Wmu, Ivane Mkheidze

Honors Theses

This thesis investigates the persistent gap in financial literacy among high school and college students, despite increased emphasis on financial education over recent decades. Drawing inspiration from Lewis Mandell’s studies, including “Financial Literacy: If It’s So Important, Why Isn’t It Improving?”, the research evaluates the effectiveness of financial literacy courses and highlights their failure to produce long-term gains in knowledge or behavioral change. Through a synthesis of academic literature and critique of methodologies, the thesis explores the inefficacy of current teaching models, including overreliance on engagement tools like the Stock Market Game, and the influence of socio-economic factors, motivation, and …

The Tax Adviser, Volume 17, Number 1, January 1986, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Estate Planning For Controlling Shareholders, Allan H. Savage, Mason P. Dillaway

Tax Adviser

No abstract provided.

Cryptocurrency Strategies For Small Enterprises, Ufuoma Omosebi

Walden Dissertations and Doctoral Studies

Due to their limited creditworthiness and growth potential, small enterprises (SEs) encounter significant challenges when securing their growth needs. SEs in Florida lack awareness, understanding, or practical guidance on cryptocurrency-based growth strategies. The purpose of the qualitative, multiple-case study was to explore the cryptocurrency-based growth strategies available to SEs in Florida. Rogers’s diffusion of innovations theory, Markowitz’s modern portfolio theory, and Thaler’s behavioral finance theory grounded the conceptual framework. Four participants identified through purposeful sampling as SEs in Florida used cryptocurrency in their enterprises. Data were collected using in-depth semistructured interviews. Five themes emerged from the six-phase thematic analysis: (a) …

The Impact Of Sec Deadline: Does Accelerated Sec Filing Deadlines For Publicly Traded Companies Increase Restatements Of Financial Statements?, Angela Sutton

Honors Projects in Accounting

This paper examines the Securities Exchange Commission (SEC) requirement of the 10-K filing deadlines and how the implementation of Sarbanes-Oxley Act (SOX) regulations can cause an increase in the likelihood of misstatements in financial reporting by publicly traded companies. The SEC shortening the deadline time frame had a negative impact on smaller companies since auditors were focusing more on larger companies to get the report done in an effective and timely manner. Investors, in turn, perceive smaller companies as having internal control weaknesses due to being late to file their reports. Data will be collected from all 10-K filing deadlines …

Accounting Industry Decline: Analyzing Enrollment And Retention Challenges, Raegan Rapoza

Honors Projects in Accounting

Within the accounting industry, there have been rising concerns about the decline in student enrollment along with accountants leaving the profession. Employee turnover is one of the most heavily studied and discussed topics in accounting. Additionally, the profession does not obtain the highly respected reputation that it once did, and university accounting programs are one place where this issue is clearly seen. This study uses enrollment data to establish this decrease across universities as well as retention data across CPA firms. A survey is administered to students, faculty and staff throughout several universities. Industry professionals are interviewed to gain perspective …

Aggregate Earnings And Global Equity Returns, Yigit Atilgan, K. Ozgur Demirtas, A. Doruk Gunaydin, Aynur Dilan Tosun, Duygu Zirek

Department of Accounting and Finance Faculty Scholarship and Creative Works

This paper compares the predictive power of aggregate earnings for equity returns in international markets. We rank 51 non-US countries based on the time-series averages of their price synchronicity and market concentration measures, calculated at the firm level using daily data. We find that aggregate earnings negatively predict one-quarter-ahead stock returns in country groups that contain less synchronous and concentrated markets, as opposed to country groups that contain more synchronous and concentrated markets. We attribute the negative predictive power of aggregate earnings to a business cycle effect because high (low) corporate earnings correspond to economic expansions (contractions) that tend to …

Undergraduate Accounting Capstone: Enhancing Integration, Reflective Learning, And Workplace Transition For Future Professionals, Duan Ning, Magdeleine Lew, Clarence Goh, Poh Sun Seow, Gary Pan

Research Collection School Of Accountancy

This study examines whether a university capstone course focused on accounting data and analytics equips undergraduate accounting students with the relevant professional and technological skills for future work. There is concern that the traditional accounting curriculum, which often emphasizes theoretical knowledge and technical skills, may not sufficiently prepare students for the complex, data-driven environment in the workplace. Therefore, our study is important because professional and technological skills are essential skills that students need to thrive in complex, data-driven environments, and our study provides insights into whether a capstone course can equip students with these skills. To examine these issues, we …

The Effect Of Narcissism And Contract Frame On Employee Performance In The Presence Of An Ex Ante Target, Theresa Libby, Wioleta Olczak

Accounting Faculty Research and Publications

Incentive contracts containing ex ante targets are prevalent in organizations. Although prior research indicates that contract frame has no significant impact on employee performance when an ex ante target is assigned, we provide a more nuanced view by examining the role of narcissism in this relationship. Results indicate when an ex ante target is assigned, less narcissistic employees perform better than more narcissistic employees regardless of contract frame. In addition, target difficulty plays a role. When narcissism is lower, employees working under a less difficult target perform better than those working under a more difficult target, but there is no …

Research On Dual Performance Of Industrial Parks Driven By Big Data: Fsqca Analysis Using Resource-Based View, Xionghong Jiang

Dissertations and Theses Collection (Open Access)

Digital economic industrial parks serve as significant vehicles for the development of the digital economy, as highlighted in the national 14th FiveYear Plan for Digital Economy Development (hereinafter referred to as "the Plan"). The Plan identifies the digital transformation of industrial parks and clusters as a key task in the broader industrial digital transformation. Intelligent parks represent the future trend of park development. Current data reveals that there are over 80,000 industrial parks across China, with revenues of the top 100 parks in 2023 reaching RMB 37.9 trillion. In 2022 alone, investment in intelligent parks exceeded RMB 300 billion, a …

The Impact Of Awards And Honors On Project Bidding, Ren Wang

Dissertations and Theses Collection (Open Access)

This dissertation conducts a systematic study on the successful transformation and upgrading of China's automotive industry over the past decade, especially the remarkable progress made in the field of Electric and Intelligent Vehicles, and examines how China's automotive industry chain has seized the historical opportunity of the great transformation of the global automotive industry by “Four Modernizations”—electrification, intelligentization, lightweighting and modularization along the path of "Independent Innovation", and realized the overall improvement of both corporate performance and industrial strength under the synergy of strategic investors.

China has newly become the world's largest automotive exporter and successfully built up an advantageous …

Sales Skill Development For Next Generation Of Accounting Professionals: From Accountant To Partner, Scott Cohen, Dena Breece, Michael Rodriguez, Chelsea Schrader

Atlantic Marketing Journal

With the exodus of accounting professionals due to retirement, firms are challenged to replace skilled employees with a newer generation, Millenials and Generation Z (CPA Practice Advisor, 2024). To bridge the gap, the authors explore how soft skills (communication and relationship management) are necessary for newer accounting professionals to not only fill the talent gap but also help them be promoted to senior-level positions in their firms. Using Human Capital Theory (HCT) as our foundation, a content analysis using responses from 30 accounting leaders found unique skills such as communication, presentation, and relationship building are crucial in the development of …

Sustainability Reporting On Nonprofit Organizations: A Perception Study On The Level Of Indicator’S Adequacy In Social Action Entities, Ainhoa Saitua Iribar, Javier Corral Lage, Noemi Peña Miguel, Izaskun Ipiñazar Petralanda

Journal of Nonprofit Innovation

The information reported by Nonprofit Organizations (NPO) is a fundamental signal to obtain financing of donors and also legitimacy of its activities in a stakeholder approach. But nowadays, companies and other types of entities are more obliged to provide information on their sustainability performance and risks. By means of a survey in a region of Spain, the purpose of this study is to select the main indicators that apply to Social Action Entities from the Third Sector (SAETS) to hold them accountable for the impact of their activity in social, environmental, and good governance terms. The results will contribute to …

Gambaran Manejemen Capaian Target Pendidikan Dan Pelatihan Pegawai Non-Klinis Unit Keuangan Rumah Sakit Abc, Virgiawan Agung, Angestika Wilandari

Jurnal Administrasi Bisnis Terapan

Education and training for non-clinical employees in hospitals is an important element in improving employee competence and performance to support optimal health services. This study aims to provide an overview of the achievement of education and training targets for non-clinical employees in the financial unit of ABC Hospital. The research method used is a qualitative approach with data collection through interviews with non-clinical employees of the finance unit and secondary data analysis of training records in 2023. The results showed that the training achievements of non-clinical employees still did not meet the set target of 150 hours per year. The …

Strategies Head Start Program Managers Use To Acquire External Funding During Economic Downturns, Judith Angella Maxwell

Walden Dissertations and Doctoral Studies

Head Start programs risk limited external funding due to economic downturns, leading to difficulty managing programs effectively and competitively. Head Start program managers will continue to struggle if they do not develop strategies to acquire external financial support in response to economic downturns, like the COVID-19 pandemic, while enhancing staff and student experiences. Grounded in the resource-based view theory, the purpose of this qualitative single case study research project was to explore the strategies employed by Head Start program managers to effectively acquire external financial support in response to the economic downturn caused by the COVID-19 pandemic. The participants were …

Unexpected Defaults: The Role Of Information Opacity, Aytekin Ertan, Yun Lee, Regina Wittenberg-Moerman

Research Collection School Of Accountancy

Bond defaults are undesirable yet natural outcomes of risky investments. What is also crucial but hitherto underexplored is the unexpectedness of defaults. We develop a parsimonious measure of default unexpectedness and highlight its economic importance by demonstrating that unexpected defaults are associated with unfavorable recovery outcomes and adverse price changes in peer firm bonds. We then examine how default unexpectedness relates to information opacity. We find that firms with opaque financial reporting and weak voluntary disclosure experience more unexpected defaults. Defaults also occur more unexpectedly when the external information environment is opaque—when rating agencies disagree on a firm’s credit risk …

Beyond The Disaster Zone: How Disruptive Climate Event Shape Epa Oversight And Firm Behavior, Grace Fan

Research Collection School Of Accountancy

We examine how experiences with disruptive climate events impact the Environmental Protection Agency’s (EPA) monitoring activities and subsequent firm behaviors. Using plausibly exogenous variation in the exposure of EPA regional offices to major hurricanes, we find that exposed EPA regulators increase their monitoring efforts, measured by both inspection frequency and length, at facilities located in their jurisdictions but outside the disaster zone. This effect diminishes over time and is stronger for regulators located closer to the disaster area or experiencing the disaster for the first time. Importantly, the heightened regulatory monitoring following disasters has real effects on regulated facilities–they face …

The Influence Of Service Marketing Mix On Customer Loyalty Towards Travel Agents Post Covid-19 Pandemic, Omar Abdulaziz Sultan Abdullah, Junainah Binti Mohd Mahdee, Nurazlin Binti Mohd Fauzi

International Journal of Management, Finance and Accounting

This study examines the impact of the service marketing mix on customer loyalty towards travel agents in Oman after the COVID-19 pandemic. The study seeks to comprehend the influence of the service marketing mix (7Ps: Product, Price, Place, Promotion, People, Process, and Physical Evidence) on customer loyalty to travel agents in Oman in the post-COVID-19 pandemic era in a swiftly changing market. The study uses a quantitative research methodology, sending a self-administered survey questionnaire to travel agencies in Oman. The data are examined using Partial Least Squares Structural Equation Modelling (PLS-SEM) to evaluate the presented hypotheses. The results are anticipated …

Antecedents Of Organisational Ethical Culture Towards Social Sustainability For Companies In Malaysia, Pei Xuan Tan, Kok Wai Chew

International Journal of Management, Finance and Accounting

The topic of sustainability development has remained crucial where Malaysian government is trying its best to strengthen sustainability commitment to achieve the sustainable development goals (SDGs). The lack of emphasis on sustainability awareness from leaders hinders the effort of sustainability commitment to be ingrained in organisational culture. Therefore, this study aims to investigate the role of ethical leadership and organisational ethic culture play in promoting social sustainability, with the support of the social exchange theory adopted as the theoretical framework. The target population of this research encompasses employees working in Malaysia companies. A total of 202 data respondents were analysed …

The Practices Of Work-Life Balance, Job Satisfaction, And Job Performance Among Female Employees In Banking Industry: A Conceptual Study, Yu Xian Tan, Ai Na Seow, Chi Hau Tan, Siew Yong Lam

International Journal of Management, Finance and Accounting

Malaysia has seen a significant increase in female employees in recent years. However, women often struggle to balance their professional responsibilities with family commitments. This paper examines the work-life balance practices among female employees, focusing on how these practices impact job satisfaction and performance. Drawing on existing literature, the conceptual framework considers factors such as flexible work arrangements and employee wellness programs as work-life balance practices with the mediating role of job satisfaction between work-life balance practices and job performance. The target respondents will be female banking industry employees in Kuala Lumpur and Selangor, Malaysia. Survey-based questionnaires and judgemental sampling …

Ai-Assisted Cultural And Creative Product Design Framework And Case Study, Daocai Han, Siow Kian Tan, Booi Chen Tan

International Journal of Management, Finance and Accounting

This paper presents an AI-assisted design framework for the development of cultural and creative products, using the Ya Chou Yue, a renowned artifact from the Shandong Museum, as a prototype for designing a cultural creative doll. The framework is structured around key steps: clarifying design objectives, creating a design plan, generating AI images, and revising the design plan. The final design outcome illustrates the practical application of AI in cultural product development. This study highlights both the advantages and limitations of AI technology in the design process, offering new approaches and methodologies for the cultural and creative industries. Furthermore, it …

A Conceptual Framework For University Teachers' Job Performance In Henan, China: Integrating A Competency Model And The Mediating Role Of Perceived Organizational Support, Xu Wen, Kyra Ley Sy Law, Leong-Mow Gooi

International Journal of Management, Finance and Accounting

This conceptual paper explores the theoretical framework surrounding the relationship between teacher competency and job performance in universities in Henan Province, China. Drawing on Spencer's competency model, the paper conceptualises teacher competency as comprising five key dimensions: skills, knowledge, self-concept, traits, and motives. It also introduces perceived organisational support as a mediating variable, offering a novel perspective on how it influences the link between competency and job performance. Theoretical discussions are advanced through a multidimensional approach, expanding the scope of competency and organisational support theories within the higher education context. This study proposes to employ a quantitative research design to …

The Challenges Of Autonomous Vehicles In Malaysia: From The Perspective Of Motorcycle Traffic Crashes, Jen Sim Ho, Wai Hoong Alvin Poi

International Journal of Management, Finance and Accounting

The Level 3 autonomous vehicle (AV) is now a reality on the public roads. While the emergence of AV is to eliminate the traffic crashes due to human error by 90%, the unexpected or errant drivings on the roads would, however lead to traffic crashes as the operation of AVs are depending on the artificial intelligence, which involve constantly teaching the computer to learn. In Malaysia, motorcycle fatalities accounted for about 60% of the total traffic fatalities, of which the majority of the fatalities were due to human errors. - The presence of motorcyclists in the traffic stream then becomes …

Exploring The Experiences And Challenges Of Online Learning At A Private University In Malaysia, Harpaljit Kaur, Kyra Ley Sy Law

International Journal of Management, Finance and Accounting

This study explores online learning experiences, focusing on their advantages and disadvantages through a qualitative analysis of responses from 30 students at a private institution in Malaysia. The data was collected to gain insight into students' positive impacts and challenges during online learning. The study identified key positive impacts of online learning, including flexibility and accessibility, which allowed students to attend classes from any location and manage their schedules effectively. Students appreciated the opportunity to review recorded lectures and access various online resources. However, the research also highlighted significant negative impacts, such as feelings of isolation, technical issues like unstable …

The Determinant Of Islamic Bank Profitability And Stability In Malaysia, Asmah Mohd Jaapar, Nur Ain Abdul Hamid, Nurhatiah Ahmad Chukari

International Journal of Management, Finance and Accounting

This study examines the determinants of profitability and stability of 14 Islamic banks in Malaysia using secondary data from 2018 until 2022. Hausman and Breush-Pagan's tests indicate that the fixed effect panel model is the best model to predict the relationships. The final fixed effect model for the profitability of Islamic banks shows that capital adequacy ratio (CAR), Z-score, and gross domestic product (GDP) have significant relationships with return on assets (ROA). CAR has a negative effect, while Z-score and GDP positively affect ROA. On the other hand, the final fixed effect model for the stability of Islamic banks shows …

Factors Affecting Vietnamese Young People’S Impulsive Purchasing Intention On Live-Streaming Commerce, Thien My Ngo, Thi Mai Le

International Journal of Management, Finance and Accounting

This paper examines the factors affecting Vietnamese young people’s impulsive purchasing intention in the live-streaming commerce environment. Adopting the S-O-R research model with influencing factors is the Streamer’s Attractiveness (AT), Streamer’s Trustworthiness (TR), Streamer’s Expertise (EP), Perceived Price (PP), Product Usefulness (PU), and Facility Condition (FC). The mediating variables, or the O elements, are Perceived Enjoyment (PCE) and Perceived Usefulness (PCU). Lastly, the response that buyers deliver is Impulsive Purchasing Intention (IPI). The research focused on young Vietnamese people, particularly Millennials and Generation Z, born from 1980 to 2006 (18 to 44 years old). The quantitative research used a snowball …