Digital Commons Network^™

Strategic Audit: Deloitte, Yibing Shen

Honors Program: Senior Projects (Public)

The project’s goal is to analyze the current situation and problems faced by Deloitte, and give out recommendation, implementation plan, and contingency plan for Deloitte. The methods to do the project is to research online to get adequate information and make assumptions for the information I cannot gather. The results are: I find out that Deloitte is competitive as one of the big four accounting firms, but it is facing the problem of brand dilution and reputational contagion due to its fast expansion and acquisition; the partner firms are not linked or connected as they expected to be. So the …

How Technology Has Changed Direct Selling, Robert Anthony Norris

Honors Projects in Marketing

Traditional direct selling has undergone a dramatic transformation as new technology, products, and methods have developed over the last few years. The industry has adapted to these advancements in order to stay relevant in today’s changing market place. In some ways, these technological advancements have created opportunities, though some believe the essence of direct selling is now at risk. There has been little research in the field of direct selling and even less on the impact technological advances have on the industry or players involved. The purpose of this research is to uncover how the development of technology and social …

2018-03-29 Amended Bylaws Of The Board Of Regents, Morehead State University. Board Of Regents.

Morehead State Board of Regents Agenda Books and Meeting Minutes

Bylaws of the Board of Regents of Morehead State University amended and approved on March 29, 2018.

Equity Culture And Decent Work: The Case Of Amazon (2017), Marcy Murninghan

New England Journal of Public Policy

Every year, publicly traded companies hold annual meetings at which management presents a summary of the year’s accomplishments and shareholders vote on a slate of ballot issues, referred to as “proxy resolutions,” that are placed there by either management or shareholders. As in public life, in theory this form of corporate governance relies on a division of authority and checks and balances among shareholders, the board of directors, and company management. In theory, shareholders function much like registered voters, boards serve as their elected representatives, and management operates much like the executive branch to carry out the mandates accorded to …

Financial Literacy And Accountability Within Black Baptist Churches, Joanne Suttington

Doctoral Dissertations and Projects

This study explored the lack of financial literacy and accountability of church leaders within black Baptist Church in fulfilling their financial stewardship responsibilities in overseeing the church’s resources. In order for churches to grow both spiritually and financially, the church leaders are critical to the overall success and sustainability of the organization. The conceptual framework for this study was based on the stewardship theory, which implied that church leaders would perform as responsible stewards in managing the church’s resources. In this study, the researcher used a qualitative method with a case study design to explore the education and experiences of …

The Santa Clara, 2018-02-22, Santa Clara University

The Santa Clara

No abstract provided.

Philanthropy And Immigration Enforcement: The Role Of Grantmaking On Nonprofit Influence During Secure Communities, Apolonia Calderon

Latino Public Policy

Uniquely positioned in our American democracy, foundations hold private resources they leveraged to promote their private values within our public arena. The independence of foundations, primarily private and family foundations, allows them to exert influence over public policy down to the local delivery of public good and services. An understudied policy area pertains to understanding how philanthropic funding impacts immigration policy and local enforcement. This report focuses on studying how philanthropic funding for immigration services is associated with reducing the identification of deportable immigrants, during Secure Communities. As foundations leverage their private resources to help fund nonprofits that promote their …

Omar Abdel-Aleem Et Al., Order On Third-Party Defendants' Motion To Dismiss The Third-Party Complaint, Melvin K. Westmoreland

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Emergence And Growth Of The Medical Device Entrepreneurial Ecosystem In Minnesota, Brian Abraham

Student Scholarship

Different geographic regions in the United States have experienced varying degrees of entrepreneurial activity that give rise, maturity and in many cases declines in regional industry vertical strengths. We investigated the medical device industry in Minnesota to explain how entrepreneurial or new venture communities emerge, operate and perform. Absorptive capacity, social network theory, agent-network theory and technology diffusion are clearly evident phenomena observed. We used a qualitative, grounded theory methodology to interview 20 experts with knowledge of the ecosystem studied. We found significant development impediments created with the emergence of policy that has slowed technology commercialization as the regional medical …

The Pittsburg Micropolitan Area Economic Report, Quarter 3, 2018, Pittsburg State University. Gladys A. Kelce College Of Business

Pittsburg Micropolitan Reports

The Pittsburg Micropolitan Area Economic Report is created by the Business and Economic Research Center (BERC) at Pittsburg State University.

The Pittsburg Micropolitan Area Economic Report, Quarter 4, 2018, Pittsburg State University. Gladys A. Kelce College Of Business

Pittsburg Micropolitan Reports

The Pittsburg Micropolitan Area Economic Report is created by the Business and Economic Research Center (BERC) at Pittsburg State University.

The Pittsburg Micropolitan Area Economic Profile, 2018, Pittsburg State University. Gladys A. Kelce College Of Business

Pittsburg Micropolitan Reports

The Pittsburg Micropolitan Area Economic Profile is created by the Business and Economic Research Center (BERC) at Pittsburg State University.

The Ambivalent Effect Of Complexity On Firm Performance: A Study In The Global Service Provider Industry, Marcus M. Larsen, Stephan Manning, Torben Pedersen

Management and Marketing Faculty Publication Series

Prior literature is ambivalent about whether organizational complexity has positive or negative effects on firm performance. Using rich data on global service providers, we explore this ambivalence by disentangling performance consequences of different types of organizational complexity. We show that complexity arising from the coordination of different services and operations negatively influences profit margins through increased coordination costs, whereas complexity coming from the sophistication of particular services may positively influence margins through informational advantages. We also investigate the moderating effects of process commoditization and client-specific investments. Our findings point to critical performance dilemmas facing global service providers in a highly …

Sustainability Strategies For Small Business Survival Beyond 5 Years, Tanesha Lynett Ford

Walden Dissertations and Doctoral Studies

Owners of small retail businesses who fail to implement adequate managerial strategies experience reduced profits and sustainability challenges. Small businesses account for 85.3% of the market, and 66% of small businesses fail within the first 5 years due to low sales and personnel issues. The purpose of this multiple case study was to explore the managerial strategies that owners of successful small retail businesses implemented to sustain their operations for longer than the first 5 years. The population for the study included owners of 3 small retail businesses in the southeastern region of the United States, who successfully implemented managerial …

Strategies To Implement Succession Planning In A Nonprofit, Talecia Y. Parks

Walden Dissertations and Doctoral Studies

Surveys of nonprofit organizations conducted between 2004 and 2014 showed that 74% of the 6,923 leaders surveyed did not have a succession plan. In this qualitative single case study, the human capital theory was used as a guide to explore strategies used to implement a succession plan by 3 nonprofit leaders in a single nonprofit organization in a large metropolitan city in Southeastern Georgia. The participants were selected based on their implementation of succession plan strategies and geographical location. Semistructured interviews and document review were used to collect the data, which were analyzed using Yin's 5-step approach. Three themes emerged: …

The Fundamentals Of Accounting: A Series Of Case Reports, Thomas W. Kemp

Honors Theses

I researched popular topics covering all aspects of Accountancy through a series of case reports. Each case report was different and provided a different focus. It begins with a case covering a full financial analysis of two similar companies, with my opinion of which was a better investment with an explanation. This case is broad, and focuses on different aspects of financial statements. It continues with a case devoted to income statement presentations with the Financial Accounting Standards Board (FASB) Codification serving as the basis of reasoning. I then delve into a case involving a chocolate manufacturer. I record journal …

Do Accounting Firm Consulting Revenues Affect Audit Quality? Evidence From The Pre- And Post-Sox Eras*, Ling Lei Lisic, Linda A. Myers, Robert Pawlewicz, Timothy Seidel

Faculty Publications

In recent years, public accounting firms have experienced a steady increase in the proportion of their revenues generated from consulting services. Although growth in consulting revenue following the Sarbanes-Oxley Act (SOX) has been generated primarily from services provided to nonaudit clients, regulators have expressed concerns about the potential implications of this increase for audit quality. In contrast, accounting firms assert that the expertise developed by their consulting professionals helps them to provide better quality audits. We examine the relation between the proportion of accounting firm consulting revenue to total revenue and audit quality and investor perceptions of audit quality. Because …

How Do Accounting Practices Spread? An Examination Of Law Firm Networks And Stock Option Backdating, Teck Meng Junior Tan, Patricia M. Dechow

Research Collection School Of Accountancy

We hypothesize that one way that accounting practices spread is through law firm connections. We investigate this prediction by examining companies that avoided reporting compensation expense by engaging in stock option backdating. We hypothesize that executives engaged in backdating because they were desensitized to its inappropriateness when they learned through their legal counsel that other companies were engaging in this practice. We identify backdating companies through backdating-related restatements of earnings. Using network analysis, we document that backdating companies are more highly connected with other backdating companies via shared law firms. Logistic regressions indicate that the odds of a company backdating …

Taxing Systemic Risk, Eric D. Chason

The University of New Hampshire Law Review

A tax on the harmful elements of finance—a tax on systemic risk—would raise revenue and also lower the likelihood of future crisis. Financial institutions, which pay the tax, would try to minimize its cost by lowering their systemic risk. In theory, a tax on systemic risk is perfect policy. In practice, however, this perfect policy is unattainable. Tax laws need clear definitions to be administrable. Our current understanding of systemic risk is too abstract and too metaphorical to serve as a target for taxation.

Despite the absence of a clear definition of systemic risk, academics and policy makers continue to …

Fees, Going Concern Opinions And Auditor Dismissals: An Empirical Assessment, Frances Ann Stott

Doctor of Business Administration Dissertations

Auditors issue going concern modified opinions when there is substantial doubt about the company’s ability to continue its operations into the foreseeable future. Companies frequently respond to this type of audit opinion by changing auditors. Critics, such as the SEC, suggest that this may be done in order to opinion shop (i.e., find an auditor who is likely to issue a more favorable unqualified opinion). However, prior research has indicated that opinion shopping may not be effective. Since firms receiving a going concern modified opinion are clearly under significant financial distress, the effect a change in auditor has on subsequent …

2017-10-30 Act Relating To Retirement, Morehead State University. Faculty Senate., General Assembly Of The Commonwealth Of Kentucky

Faculty Senate Records

An act relating to retirement presented to the General Assembly of the Commonwealth of Kentucky in October of 2017

Formalizing Through Finances: A Case Study With Unics, Leah Kellenberger

Independent Study Project (ISP) Collection

This paper seeks to analyze the microfinance industry in Yaoundé, Cameroon through the lens of the microfinance institution UNICS. The main question guiding this study deals with whether or not the UNICS is encouraging a shift to the formal sector through their work with business people. Other questions relating to repayment rates and subsequently economic development also remain pertinent to the information found. In total, it is found that UNICS seeks to encourage formal sector growth through their work with businesspeople in the informal. Repayment rates however do not determine success of any aspect of a customer’s business or encouragement …

Money Didn’T Buy Happiness, Lawrence J. Fox

Dickinson Law Review (2017-Present)

No abstract provided.

Alternative Business Structures: Good For The Public, Good For The Lawyers, Jayne R. Reardon

St. Mary's Journal on Legal Malpractice & Ethics

There has been a shift in consumer behavior over the last several decades. To keep up with the transforming consumer, many professions have changed the way they do business. Yet lawyers continue to deliver services the way they have since the founding of our country. Bar associations and legal ethicists have long debated the idea of allowing lawyers to practice in “alternative business structures,” where lawyers and nonlawyers can co-own and co-manage a business to deliver legal services. This Article argues these types of businesses inhibit lawyers’ ability to provide better legal services to the public and that the legal …

Law Firm Economics And Professionalism, Ward Bower

Dickinson Law Review (2017-Present)

Both Dean Kronman in The Lost Lawyer and Professor Glendon in A Nation Under Lawyers attribute some of the problems and challenges facing lawyers today to economic pressures and to a preoccupation with profits and fees. For Kronman, this economic focus interferes with the “moral detachment” necessary for achievement of the “lawyer-statesman” ideal. For Glendon, professional dilemmas caused by the deterioration of the legal economy, competition in the marketplace, lawyer-shopping by clients, early specialization, lack of mentoring and emphasis on the billable hour have created an unhappy generation of ethically challenged practitioners.

Both authors accurately assess the state of the …

Evaluating Frameworks For Multilateral Investor-State Dispute Settlement, Danielle Rosenthal

Independent Study Project (ISP) Collection

Utilizing both empirical studies of investor-state dispute settlement (ISDS) regimes and the accounts of both public and private practitioners of these processes, this study aims to inform public policymakers, multinational corporation leadership, and academic researchers on some of the key issues to consider when developing a multilateral friendly ISDS regime. By analyzing the procedural and functional details of both traditional arbitration (via the International Centre for Settlement of Investment Disputes and the United Nations Commission on International Trade Law) and investment dispute courts (via those proposed in the Trans-Atlantic Trade and Investment Partnership and the EU Canada Comprehensive Economic and …

The Courage To Lead Of Gandhi, Emilio Iodice

The Journal of Values-Based Leadership

No abstract provided.

Discovering The Self-Interest Of Servant Leadership: A Grounded Theory, Eric Russell, R. Jeffery Maxfield, Jamie Russell

Servant Leadership: Theory & Practice

No abstract provided.

General Counsel Characteristics And Financial Reporting Quality, John R. Sparger

Doctor of Business Administration Dissertations

The general counsel (GC) plays a key role in a firm’s financial reporting system as a participant and governance monitor. As a participant in various disclosure and filing processes and advisor in transactional activities reflected in the firm’s reported results, the GC directly influences a firm’s reported results and disclosures. As a governance monitor, the GC holds a position of public trust and duty to investors based on various laws, rulings and regulations. Accordingly, accounting literature has begun to examine the role of the GC in financial reporting quality. The results of this research have produced conflicting results which indicate …

Merger And Acquisition Financial Reporting Outcomes: An Examination Of Non-Audit Fees And The Impact On Auditor Independence, Jimmy Carmenate

Doctor of Business Administration Dissertations

For over 40 years, the issue of auditors providing both auditing and non-audit services (NAS) to their audit-clients continues to be at the forefront of concerns to regulators, investors, and academics. The literature primarily provides two competing effects of NAS on financial reporting quality. The first being the compromise on auditor independence and the other on the benefits attained from knowledge spillover. Though these competing effects have been studied in various contexts, there has been little to no research on the association between NAS and the outcomes from mergers and acquisitions (M&A) to infer whether NAS lessens the threat to …