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Articles 361 - 390 of 559
Full-Text Articles in Entire DC Network
An Examination Of Personal Values And Value Systems Of Chinese And U.S. Business Students, Don E. Giacomino, Xin Li, Michael D. Akers
An Examination Of Personal Values And Value Systems Of Chinese And U.S. Business Students, Don E. Giacomino, Xin Li, Michael D. Akers
Accounting Faculty Research and Publications
Using the Rokeach Value Survey and the Musser and Orke typology this paper examines the personal values and value systems of business students in China and compares the results with the results of a recent study that used similar methodology to examine the values and value systems of U.S. students. The study also examines the differences in values and value systems of the Chinese students by gender and by major. While there are few differences for the Chinese students by gender, our findings show several differences in the rankings of values by the Chinese and U.S. students as well as …
Busy Boards, Cash Holdings And Corporate Liquidity: Evidence From Uk Panel Data, Valentina Tarkovska
Busy Boards, Cash Holdings And Corporate Liquidity: Evidence From Uk Panel Data, Valentina Tarkovska
Conference papers
This study examines the effect of board busyness on corporate cash holdings. We offer new insights by evaluating two conflicting views regarding the quality of service that busy directors provide to corporate boards and their impact on decision making. One view is that directors who simultaneously serve on multiple boards improve board decision making ability as they have better experience and bu siness connections (reputational effect).The opposite view is that directors with multiple seats are “too busy to mind the business”, which creates serious agency problems and leads into suboptimal corporate decisions(busyness effect). We analyse a large sample of UK …
Essays On Institutional Trading Behavior With Conflicts Of Interest And Information Sharing, Hyoseok Hwang
Essays On Institutional Trading Behavior With Conflicts Of Interest And Information Sharing, Hyoseok Hwang
LSU Doctoral Dissertations
This dissertation explores a controversial issue of institutional trading behavior with conflicts of interest and information sharing. Using firms sued for alleged financial misreporting, the first essay examines whether analyst-affiliated institutions reduce the portfolio weights of sued firms prior to their analysts releasing the information through downgrade revisions – trading huddles. Empirical evidence is consistent with this behavior, particularly among the institutions with investment banking operations but without underwriting relationships with sued firms. Institutions with underwriting relationships only reduce portfolio weights significantly when their analysts are the first to provide downgrades during the class period, which is a proxy for …
Using Benford’S Law To Detect Financial Fraud, Nsaif Jasim Aljbwry, Salah Hadi Mohammed Al-Khalidi
Using Benford’S Law To Detect Financial Fraud, Nsaif Jasim Aljbwry, Salah Hadi Mohammed Al-Khalidi
Journal of Economics and Administrative Sciences
Fraud Includes acts involving the exercise of deception by multiple parties inside and outside companies in order to obtain economic benefits against the harm to those companies, as they are to commit fraud upon the availability of three factors which represented by the existence of opportunities, motivation, and rationalization. Fraud detecting require necessity of indications the possibility of its existence. Here, Benford’s law can play an important role in direct the light towards the possibility of the existence of financial fraud in the accounting records of the company, which provides the required effort and time for detect fraud and prevent …
Comment Letters On Proposed Revised Interpretation, Aicpa Professional Ethics Division, Subordination Of Judgment By A Member, November 16, 201, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Proposed Revised Interpretation, Aicpa Professional Ethics Division, Subordination Of Judgment By A Member, November 16, 201, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
The Evf Model: A Novel Framework For Understanding Gambling And, By Extension, Poker, Arthur S. Reber
The Evf Model: A Novel Framework For Understanding Gambling And, By Extension, Poker, Arthur S. Reber
UNLV Gaming Research & Review Journal
There are several senses in which the term gambling is used. All have liabilities, problems that have muddied the waters in scientific research, generated conflicting legal decisions, compromised debates over ethical and moral issues, and have led to uneven legislation. Here, a novel framework for the term is offered, based on two continuous variables: a) the Expected Value (EV) of any arbitrary game and, b) the inherent Flexibility (F) of that game. This EVF model produces a classification system for all the enterprises that can or have been called gambling. It is one that allows for more measured decisions to …
Special Considerations In Auditing Financial Instruments, October 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Special Considerations In Auditing Financial Instruments, October 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Determinants And Implications Of Audit Reporting Lags In China, Wei Luo
Determinants And Implications Of Audit Reporting Lags In China, Wei Luo
Lingnan Theses
Timeliness is an essential attribute of corporate financial reporting as it affects the usefulness of information made available to external investors. The recognition that the length of audit is the single most important determinant influencing the timeliness of earnings announcements has motivated investigations on audit reporting lags in different countries. Nevertheless, there is a lack of research on this issue in China where the institutional environment for accounting and auditing practices is different from that of other countries. The growing interest in the Chinese stock market from domestic and international investors further increases the importance of this research. In this …
Using Second Circuit Precedent To Fundamentally Change Mutlinational Corporations' Global Foreign Corrupt Practices Act Internal Investigations, Travis Robert-Ritter
Using Second Circuit Precedent To Fundamentally Change Mutlinational Corporations' Global Foreign Corrupt Practices Act Internal Investigations, Travis Robert-Ritter
Brigham Young University International Law & Management Review
No abstract provided.
Huntsman Alumni Magazine, Spring 2012, Usu Jon M. Huntsman School Of Business
Huntsman Alumni Magazine, Spring 2012, Usu Jon M. Huntsman School Of Business
Huntsman Business Magazine
Alumni magazine for the Jon M. Huntsman School of Business at Utah State University.
Auditor Size Vs. Audit Quality: An Analysis Of Auditor Switches, Jackie Weiner
Auditor Size Vs. Audit Quality: An Analysis Of Auditor Switches, Jackie Weiner
Accounting
In recent years, there has been a debate over whether public companies should be required to have either a mandatory retention period or a mandatory rotation period for their external auditors. With all of the financial scandals that occurred in the late 1990s and early 2000s, the idea of auditor switching has come to the forefront. There are some opponents to auditor switching when companies switch auditors due to opinion shopping. However, research has identified many other reasons for switching auditors, such as business growth or requirements for new audit procedures. When companies require more complex audits, it may become …
White Collar Crime And The United States' Economy, Megan Graham
White Collar Crime And The United States' Economy, Megan Graham
Honors Theses and Capstones
This paper attempts to study white collar crime and the cost it has on the United States' economy. White collar crime has many ripple effects including job loss, stock price changes, consumer price increases, jail costs, and court costs, and each of these comes at an enormous cost to society. Overall, this paper argues that more resources are needed for white collar crime prevention in order to save a large sum of money each year.
Detecting Fraud: Utilizing New Technology To Advance The Audit Profession, Gabriella Stanton
Detecting Fraud: Utilizing New Technology To Advance The Audit Profession, Gabriella Stanton
Honors Theses and Capstones
No abstract provided.
Not-For-Profit Entities With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Not-For-Profit Entities With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Are Auditors' Going-Concern Evaluations More Useful After Sox?, Benjamin P. Foster, Terry J. Ward
Are Auditors' Going-Concern Evaluations More Useful After Sox?, Benjamin P. Foster, Terry J. Ward
Faculty and Staff Scholarship
Bankruptcy risk is a crucial factor in auditors’ decisions whether or not to modify their audit opinion based on the going-concern assumption. SOX required more extensive audit procedures than those required before its passage. More extensive audit procedures should result in more meaningful audit reports. This study examines whether the auditors’ going-concern opinion provides more useful incremental information after SOX than before SOX in distinguishing between distressed companies that become bankrupt in the next year and those that do not. We find that an audit opinion variable adds more useful information to bankruptcy prediction models after SOX than before SOX. …
Maintaining And Regaining Organizational Legitimacy : The U.S. Securities And Exchange Commission, Karen R. Bryce
Maintaining And Regaining Organizational Legitimacy : The U.S. Securities And Exchange Commission, Karen R. Bryce
Legacy Theses & Dissertations (2009 - 2024)
Focusing on organizational legitimacy is an essential element to the survival of an organization. Suchman (1995) suggests that "Legitimacy is a generalized perception or assumption that the actions of an entity are desirable, proper, or appropriate within some socially constructed system of norms, values, beliefs, and definitions" (p. 574). Legitimacy must first be gained and then maintained. If lost, legitimacy must be regained or the organization is unlikely to survive. Organizations can use both symbolic and substantive means of gaining, maintaining or regaining legitimacy. This dissertation explores organizational legitimacy by examining the case of the U.S. Securities and Exchange Commission …
Information Security In The Age Of Cloud Computing, James Eric Sims
Information Security In The Age Of Cloud Computing, James Eric Sims
Electronic Theses and Dissertations
Information security has been a particularly hot topic since the enhanced internal control requirements of Sarbanes-Oxley (SOX) were introduced in 2002. At about this same time, cloud computing started its explosive growth. Outsourcing of mission-critical functions has always been a gamble for managers, but the advantages of cloud computing are too tempting to ignore. However, the move to cloud computing could prove very costly for a business if the implementation were to fail. When making the decision to outsource critical functions, managers look to accountants to provide assurance that their data and transactions will be secure and that emergency procedures …
The End Of The Internal Compliance World As We Know It, Or An Enhancement Of The Effectiveness Of Securities Law Enforcement? Bounty Hunting Under The Dodd-Frank Act's Whistleblower Provision, Justin Blount, Spencer Markel
The End Of The Internal Compliance World As We Know It, Or An Enhancement Of The Effectiveness Of Securities Law Enforcement? Bounty Hunting Under The Dodd-Frank Act's Whistleblower Provision, Justin Blount, Spencer Markel
Fordham Journal of Corporate & Financial Law
In the wake of Bernard Madoff’s $65 billion Ponzi scheme and the recent economic crisis stemming largely from loosely regulated subprime lending and mortgage-backed securities, President Obama signed the Dodd-Frank Wall Street Reform and Consumer Protection Act on July 21, 2010, signaling loudly and clearly that change is coming to Wall Street. But Wall Street is not the only one receiving a message. Buried deep within the 2,319 pages of the Dodd-Frank Act, companies can find Section 922, the whistleblower provision, which provides a bounty for whistleblowers who report securities violations to the Securities and Exchange Commission.These bounty provisions and …
Cpe Direct, January-March 2012, American Institute Of Certified Public Accountants (Aicpa)
Cpe Direct, January-March 2012, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Common Fraud : A Guide To Thwarting The Top Ten Schemes, Glenn L. Helms
Common Fraud : A Guide To Thwarting The Top Ten Schemes, Glenn L. Helms
Guides, Handbooks and Manuals
No abstract provided.
Illuminating The Limits Of Auditor Accountability For Fraud Detection Through A Historical Study Of Internal Control Evaluation, Stephanie D. Moussalli, O. Ronald Gray, Gokhan Karahan
Illuminating The Limits Of Auditor Accountability For Fraud Detection Through A Historical Study Of Internal Control Evaluation, Stephanie D. Moussalli, O. Ronald Gray, Gokhan Karahan
Journal of Business, Industry, and Economics
Messner (2009) and Roberts (2009) argue that there are limits ofaccountability and transparency for accountants. We study the 20 th -centurydevelopment of independent auditors’ evaluation of internal controls as aU.S. example of attempted limits on auditors’ fraud detectionresponsibilities. While internal controls provide market value, theirevaluation during an audit has value largely to auditors themselves, whoshift some of the costs of the audit and much of the responsibility for frauddetection to management. A content analysis of the Montgomery’s Auditingseries from 1912 to 1998 demonstrates that the percent of text devoted toboth internal control techniques and their evaluation was a positive functionof …
Automated Human Screening For Detecting Concealed Knowledge, Nathan W. Twyman
Automated Human Screening For Detecting Concealed Knowledge, Nathan W. Twyman
Business and Information Technology Faculty Research & Creative Works
Screening individuals for concealed knowledge has traditionally been the purview of professional interrogators investigating a crime. But the ability to detect when a person is hiding important information would be of high value to many other fields and functions. This dissertation proposes design principles for and reports on an implementation and empirical evaluation of a non-invasive, automated system for human screening. The screening system design (termed an automated screening kiosk or ASK) is patterned after a standard interviewing method called the Concealed Information Test (CIT), which is built on theories explaining psychophysiological and behavioral effects of human orienting and defensive …
An Examination Of The Fraudulent Factors Associated With Corporate Fraud, Ronald Zmuda
An Examination Of The Fraudulent Factors Associated With Corporate Fraud, Ronald Zmuda
HIM 1990-2015
Between the years 1998 and 2002, the United States suffered a time in which several large companies engaged in fraudulent behavior which eroded investor confidence in the stock market and to some extent destabilized the economy. Audits, which were conducted to assess the validity and reliability of a company's financial statements, were not detecting the material misstatements in the statements. As a result, both the US Government and the accounting profession needed to come up with a way to prevent these immense frauds from occurring in the future. As a response to these large frauds, in 2002, the US Government …
How To Navigate Public Accounting Recruitment, Jill Heather Aoki
How To Navigate Public Accounting Recruitment, Jill Heather Aoki
Undergraduate Honors Capstone Projects
For many accounting graduates, public accounting is an excellent place to start a career. However, recruitment at accounting firms is highly competitive. The majority of personnel are hired through internships, and competition for these positions is fierce. The process usually spans over multiple years and involves participating in leadership seminars, attending social events, and much more in addition to interviewing. Successful placement requires not only exceptional academic achievements but also strong relationships with personnel at the firm. One primary differentiator among the numerous public accounting firms is their people and culture. Other factors include local clients and specializations. Thus, candidates …
Board Reputation And Financial Reporting Quality, Dan Segal
Board Reputation And Financial Reporting Quality, Dan Segal
Research Collection School Of Accountancy
This study uses a new measure of board reputation that is based on the market value of other companies on which board members serve, and examines whether board reputation has a causal effect on monitoring as reflected in financial statement reporting quality. A negative causal effect is expected if reputable directors are ineffective monitors because they are too busy or they choose to cater to management, whereas a positive causal effect is expected if reputable directors are more experienced and subject to significant reputation penalties in the case of a financial reporting failure. An alternative explanation is that reputation does …
The Agency Problem, Corporate Governance, And The Asymmetrical Behavior Of Selling, General, And Administrative Costs, Hai Lu, Hai Lu, Theodore Sougiannis
The Agency Problem, Corporate Governance, And The Asymmetrical Behavior Of Selling, General, And Administrative Costs, Hai Lu, Hai Lu, Theodore Sougiannis
Research Collection School Of Accountancy
Selling, general, and administrative (SG&A) costs represent a significant proportion of thecosts of business operations. On average, the SG&A costs to total assets ratio is 27 percent,compared to the research and development (R&D) to total assets ratio of 3 percent(Banker, Huang, and Natarajan 2011). Due to the importance of SG&A costs, practitionerspay close attention to controlling SG&A spending. Understanding SG&A cost behaviorand the role of managers in adjusting the costs is thus important to researchers andpractitioners. Recent empirical research indicates that SG&A costs behave asymmetrically,that is, they increase more rapidly when demand increases than they decline when demanddecreases (Anderson, Banker, …
Generational Differences Of Personal Values Of Business Students, Don E. Giacomino, Jill Brown, Michael D. Akers
Generational Differences Of Personal Values Of Business Students, Don E. Giacomino, Jill Brown, Michael D. Akers
Accounting Faculty Research and Publications
This paper examines the values and value systems of business students from a private mid-western university using the Rokeach Value Survey and the Musser and Orke Typology of Personal Values. The findings of this study are compared with the results of studies in the latter part of the 1990’s and early 2000 in order to provide some insights regarding generational differences. There is evidence of changes in several individual variables during the past decade. For example, the value with the greatest change is National Security. Students in 2010 place more importance on this value than did the students in 1998. …
Sarbanes-Oxley And Corporate Greed, Adria L. Stigliano
Sarbanes-Oxley And Corporate Greed, Adria L. Stigliano
Honors Scholar Theses
The Sarbanes-Oxley Act is still a relatively new federal law set forth by the Securities Exchange Commission in 2002. Since its implementation, individuals have been wondering if Sarbanes-Oxley is effective enough and doing what it is meant to do – catch and prevent future accounting frauds and scandals. With the use of closer and stricter rules, the SOA is trying to prevent frauds with the use of a created Public Company Accounting Oversight Board. Most importantly, however, it was created to protect the investors from self-interested managers, so as to not have repeats of the Enron, WorldCom and Tyco International …
Government Financial Management, Strategy For Preventing Corruption In Indonesia, Haryono Umar
Government Financial Management, Strategy For Preventing Corruption In Indonesia, Haryono Umar
The South East Asian Journal of Management
In popular view, the term accountability generally refers to a wide spectrum of public expectations dealing with organizational performance, responsiveness, good governance, and even morality of government and nonprofit organizations. These expectations often include implicit performance criteria – related to obligations and responsibilities – that are subjectively interpreted and sometimes even contradictory. And in this broader conception of accountability, the range of people and institutions to whom public and nonprofit organizations must account include not only higher authorities in the institutional chain of command but also the general public, the news media, peer agencies, donors, and many other stakeholders (Kearns, …
Using Business Students ' Precepts To Predict Ethical Decision Making, Wally Guyot Ph.D., Robert Meier Ph.D., Reginald L. Bell
Using Business Students ' Precepts To Predict Ethical Decision Making, Wally Guyot Ph.D., Robert Meier Ph.D., Reginald L. Bell
Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)
A 13-item questionnaire was administered to 259 business students on two college campuses, with a combined population of 1,872, to determine if religious affiliation, upbringing, profession, college major and several other independent variables (labeled precepts) could be used to predict students' perceptions of some main problems of philosophy. Stepwise multiple regression models revealed several significant differences, with p