Digital Commons Network^™

The Association Fallacy – Fraud And Financial Reporting Quality In The Customer-Supplier Relationship, Nicholas Willett

Honors Scholar Theses

As with individuals, corporate entities are vulnerable to committing logical fallacies in the decision-making process. One such fallacy that has been observed across multiple disciplines is the phenomenon of guilt by association, here referred to as the “association fallacy.” In this study, I demonstrate the existence of the association fallacy within historical customer-supplier relationships, during which the supplier is named in an SEC Accounting and Auditing Enforcement Release (AAER). A panel regression is employed to track indicators of customer earnings management behavior in the years before, during, and after the supplier AAER. A cross-sectional analysis is also used to assess …

For The People: A Collaborative Space Assessment - Budget And Analysis, Devan Harmych

Honors Projects

One of the most important keys to success is community. Within a community, people come together to support each other and help them achieve their hopes and dreams. When looking at the Honors College and the space they utilize within Founders Hall, there is an opportunity present to further expand the community and to design a space to better support students of the future.

Accounting And Finance Lessons In The Time Of Covid-19: Views From The Pacific Basin: Part 2, Kuan Yong David Ding, Julie Harrison, Martien Lubberink, Chris Van Staden

Research Collection Lee Kong Chian School Of Business

The global COVID-19 pandemic is now in its second year, and we are fast approaching the third. The year 2021 has brought some hope that vaccination will lead to the end of the pandemic. But it has also brought a more infectious variant of COVID-19 and multiple waves of surging cases that show no immediate sign of disappearing. As the pandemic continues to impact global societies and economies, it is imperative that we study its impact to try and understand how it will affect us in both the short-term and long-term. While the longer-term impacts are still unknown, there is …

Financial Statement Analysis Processes According Performance Of Textile Companies In Uzbekistan, Taehyoung Mun Associate Professor, Golib Tashmanov Phd

International Finance and Accounting

Analysis of the financial statements of the textile company is an important means to obtain information about how the company operated in the previous period in Uzbekistan. Interpretation of the evolution of financial indicators does not always prove to be easy, requiring multiple calculations and combined approaches, while the knowledge and understanding of type of business reviewed are essential in the proper interpretation of the results. Financial ratio analysis: liquidity ratio, leverage ratio, profitability ratio and turnover ratio are used and calculated by ratio formula through financial performance of 5 years. There are so many financial reasons to increase and …

Celebrating A Milestone: 20th Anniversary Achievement Highlights [School Of Accountancy], Singapore Management University

SMU Corporate Reports

The book “Celebrating a Milestone 20^th Anniversary Achievement Highlights” was published in August 2021 to commemorate SoA’s 20^th Anniversary as well as the 15^th Anniversary of the Master of Professional Accounting Programme. The book documents the achievements and key milestones in SoA’s history.

Accounting And Finance Lessons In The Time Of Covid-19 – Views From The Pacific Basin, Kuan Yong David Ding, Julie Harrison, Martien Lubberink, Chris Van Staden

Research Collection Lee Kong Chian School Of Business

The COVID-19 pandemic is expected to create the worst economic recession in our lifetime and generate “enormous damage to our health, jobs, and well-being” (OECD, 2020). This special issue focuses on the lessons for accounting and finance policy-makers, practitioners, and academics as a result of the social and economic turmoil that arose in the immediate period following the World Health Organization’s declaration of a pandemic (WHO, 2020). Governments responded to support businesses and economies using various policy tools to support markets, businesses and individuals impacted by the pandemic. It is timely to consider the extent to which policymakers and standard-setters …

Engaging With Text: The Effectiveness Of Content Literacy And Active Learning Strategies In Online Introductory Accounting Courses, Rachel Raskin

Publications and Research

Language and literacy are innate to learning. The accounting language is technical and specific, and students must become literate in the discipline to be able to critically read and understand accounting text and apply their knowledge. Introductory accounting courses are typically difficult for students, who struggle to simply pass the course. Students memorize the concepts but cannot internalize the information. Lack of active reading and literacy skills hinders higher order thinking needed to solve problems. The study discussed in this paper involves two fully online introductory accounting courses where one of the courses is taught leveraging literacy strategies (experimental course) …

Opening Accounting: A Manifesto, Chandana Alawattage, Diane-Laure Arjalies, Mereana Barrett, Julie Bernard, Silvia Pereira De Castro Casa Nova, Charles H. Cho, Christine Cooper, Mercy Denedo, Caecilia Drujon D’Astros, Russell Evans, Amanze Ejiogu, Lex Frieden, Alessandro Ghio, Nicholas Mcguigan, Yi Luo, Erica Pimentel, Lisa Powell, Paula Andrea Navarro Pérez, Paolo Quattrone, Andrea M. Romi, Stewart Smyth, Joanne Sopt, Matthew Sorola

Business Publications

Because accounting needs serious #change (it must go way beyond the narrow focus on capital markets but also let go of 'old school' traditions and gatekeeping, and embrace progressive mindsets)... watch and read our #Manifesto to #Open #Accounting below. #Decolonize #IndigenousPerspectives #Africa #LatinAmerica #Asia #DefenseIndustry #Feminism #Queering #Disability #Labour #PrefigurativePoliics #Engagement #Impact #EarlyCareerResearcher #PhDStudent #Journey #MakeChange Many thanks to all contributors listed here: www.openaccountingmanifesto.com

Sustainability Reporting Gaining Traction, Robert Bloom, Mark J. Myring

2021 Faculty Bibliography

The article focuses on the Sustainability Reporting Gaining Traction. Topics discussed include Sustainability reporting, or social accountability as it is sometimes called, is receiving increased attention; and it has been defined as encouraging companies to go beyond their legal responsibilities to invest in and improve their human capital, physical environment, and relations with diverse stakeholders.

Effects Of Self-Concept And Use Of Information On Academic Performance Of Accounting Undergraduates In Selected Universities In South-West, Nigeria., Kehinde Omolade, Bolanle Adeleye

Library Philosophy and Practice (e-journal)

This study examined effects of self-concept and use of information on academic performance of accounting undergraduates in South-west, Nigeria. It was reported that students and individuals often form their self-concept from past experience of success or failure. Some academic libraries have not been adequately stocked with study facilities to improve students’ academic performance with the resultant effects of failure which invariably influence their self-concept academically. The data for the study was collected by the use of questionnaire and statistical package for social science (SPSS) to calculate the mean and standard deviation. Pearson correlation analysis was used to test stated hypotheses. …

Retain Or Rotate: Outcomes Of Frequent Auditor Switching, Ryan Decker

Accounting Undergraduate Honors Theses

Regulators continue to debate the effectiveness of mandatory auditor rotation versus mandatory auditor retention in improving audit quality. Recent regulation in the European Union mandates auditor rotation, but if companies choose a more-lenient auditor with each switch, frequent switching could impair audit quality. I examine whether more-frequent switching leads to an increase in aggressive reporting and evaluate its effect on audit quality and audit attention. I find that audit quality decreases as the number of switches increases, with the results being driven mainly by switches between non-Big 4 audit firms. I also find that frequently switching between non-Big 4 auditors …

Corporate Social Responsibility Takes Flight: An Exploration Of Airline Industry Csr Reporting Practices, Anna Yowell

Accounting Undergraduate Honors Theses

Corporate social responsibility reporting, or CSR, has become a way for companies to regain the trust of the public by disclosing how the firm is doing business while being mindful of the community where it operates. The value of responsibility reporting lies in the usefulness of its users; then, it is important for companies to understand how the consumers, often current or prospective shareholders, are understanding their reporting practices.

This thesis presents an overview of how corporate social responsibility disclosures to the public have evolved over a span of four years, 2016 to 2019, through a sample of commercial airlines. …

How Companies Handle Anonymous Complaints: An In Depth Look At The Guidelines And Regulations For Audit Committees And Businesses, Adam Rivas

Honors Capstones

The Sarbanes Oxley act of 2002 states that all publicly traded companies in the United States must have their audit committees establish a system of receiving, retaining, and treating complaints that are submitted by employees, both anonymous and non-anonymous (2002). However, there are no clear guidelines or rules identified for how these complaints must be handled. Because of this, there have been multiple instances of companies that fail to act upon complaints made by employees, leading to fraud going uninvestigated. This paper examines the best practices and possible guidelines that could be established in order to remedy the failure to …

Directions For Improving Accounting In Budget Organizations During The Digital Economy, Azamat Ostonokulov Phd, Associate Prof., Akmal Ramazonov

International Finance and Accounting

This article examines the basics of accounting with suppliers and buyers in budget organizations. The current situation and opportunities for settlements with suppliers and buyers (counterparties) in the software package of budget organizations "UzASBO" are analyzed. The need to ensure the integration of digital technologies in the implementation of mutual settlements with businesses and its advantages are justified. Scientific proposals and practical recommendations on the organization of the use of electronic invoices for settlements with suppliers and buyers (counterparties) in the software package "UzASBO" with the help of digital technologies and the tasks to be performed systematically in this regard.

Investor Communication And Say-On-Pay, Robert Bishop

Yale Graduate School of Arts and Sciences Dissertations

It is well-understood that collective action problems and federal securities law limit communication among public-company investors. Activist shareholders who wish to hold corporate insiders to account, however, must rely on support from other investors to effect change. At the same time, Congress has recently mandated that all public companies give investors a nonbinding vote on executive pay. Yet few have considered whether such votes communicate information on investor satisfaction with incumbents to activists. That consequence—intended or not—could carry significant implications for corporate governance.In this Article, I show that the federal say-on-pay mandate provides a channel for institutional investors to communicate …

The Integral Of Education Technology In The Society, Prof. Iwasan D. Kejawa Ed.D

School of Computing: Faculty Publications

Abstract

Are there ways people can better utilize technology to suit their needs in the society of ours? It has been inferred that without technology, our lives would be miserable. The societal factors of using technology are an important area of the technical education system in the world. Are we really learning and using technologies to our advantage? Does technology provide the necessary ingredients or proper ways for the education of all in the society? A look into what constitutes the means and how technology education can be improved and be implemented is explored and emphasized in this work. The …

Honors Project, Zachary M. Murray

Honors Theses

Accounting is an essential function of the operation of all businesses. Accounting is a vital function in the internal operations of all businesses because it is used to manage all monetary transactions. The American Accounting Association defines accounting as, “the process of identifying, measuring, and communicating economic information to permit informed judgments and decisions by the users of the information” (American Accounting Association). In the United States, the market size of the accounting industry as measured by revenue is $110 billion (Statista). For as long as humanity has been participating in trade and the process of buying and selling goods …

The Dominance Of Masculinity: How The Expectation Of Stereotypical Gender Role Performance Undermines The Productivity Of Gay Men Working In Public Accounting Firms, Joshua Leinheiser

Senior Theses

Discrimination against LGBTQ employees in business settings has been shown to be a problem and negatively affects these employees’ productivity and well-being. In particular, discrimination against gay and other queer men often stems from the view that homosexuality is emasculating and conflicts with traditional expectations of male gender performance. This is seen as undesirable in business since traditional masculinity is seen as useful due to its association with competitiveness and control.

The purpose of this study is to determine whether this paradigm extends to the workplaces of public accounting firms. A survey containing questions about gender, sexuality, gender expression, experiences …

Bibliometric Analysis Of Articles On Accounting And Covid-19 During The Pandemic, Irman Firmansyah, Aam Slamet Rusydiana

Library Philosophy and Practice (e-journal)

This study aims to investigate articles with the theme of accounting and covid-19 published during the pandemic and indexed by Dimension (https://dimension.ai) with a focus on an analysis of journals, articles, and keywords. The articles analyzed were as many as 150 documents using bibliometric analysis with the help of R Biblioshiny software. The results showed that from several journals that published articles on the theme of accounting and covid-19, the themes discussed were not only focused on accounting but themes extended to other themes such as environment, science, energy, and health. The journal that publishes this theme the most frequently …

New Master Of Science In Accounting Program Launches This Summer, Sarah Gardner, David Albee

Press Releases

Dominican University of California’s Barowsky School of Business (BSB) is expanding its portfolio of graduate and professional programs to prepare students for careers in the rapidly evolving workplace while meeting a growing demand for employees trained to work with big data. This summer, Dominican will launch a master’s degree in accounting (MSA) that incorporates accounting analytics with traditional accounting coursework. This comes as data analytics, artificial intelligence, blockchain, and robotic process automation are playing a growing role in the accounting profession.

Business Risk And Attest Service Fees: Understanding The Effect Of Low Fed Interest Rates On Bank Audit Fees, Lucas Erik Jones

Honors Theses and Capstones

No abstract provided.

What Is The Effect Of The Cares Act On Public Companies’ Pension Plan Contributions?, Kyle Joseph Norman

Honors Theses and Capstones

No abstract provided.

Pcaob Inspection Reports And Perceived Audit Quality, Coleman Michael Russell

Honors Theses and Capstones

No abstract provided.

Accounting Language And The Meaning Of Comparative Numbers, Time, Transparency, And Context, Majd Al Jurf

Undergraduate Review

The COVID-19 pandemic has affected every part of the U.S. and global economies, notably including the losses and gains of companies of every size and type. The purpose of this research was to conduct a thorough comparative analysis of 10K financial statements from 50 prominent U.S.-based corporations from the years 2019 and 2020. The study entailed examining the “language of accounting” used in the financial statements, as well as identifying how corporate accountants used the concepts of comparable numbers, time, transparency, and context in their reports. Analysis of the language of accounting uses a linguistic lens, focusing on the primary …