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The Effect Of Sox 404(B) On Large Non-Accelerated Filers’ Earnings Per Share Rounding Behavior, David Bigos
The Effect Of Sox 404(B) On Large Non-Accelerated Filers’ Earnings Per Share Rounding Behavior, David Bigos
Honors Scholar Theses
I examine whether firms with the ability to manipulate earnings per share (EPS) rounding and the incentive to defer the Sarbanes-Oxley Act of 2002 Section 404(b) (SOX 404(b)) compliance round down EPS to understate earnings before a public float evaluation in the second fiscal quarter. I build on existing literature that acknowledges some firms may manipulate the post-decimal (thousandths) digit of EPS and that firms near the SOX 404(b) public float compliance threshold may initiate avoidance techniques to defer the marginal cost of an Internal Controls over Financial Reporting (ICFR) external audit. By comparing the rounding behavior of accelerated filers …
Internal Control Strategies To Mitigate Fraud In Small Manufacturing Businesses In Cameroon, Thomas Ndive Molungu
Internal Control Strategies To Mitigate Fraud In Small Manufacturing Businesses In Cameroon, Thomas Ndive Molungu
Walden Dissertations and Doctoral Studies
Approximately 51.3% of small manufacturing businesses lack effective internal controls to deter fraud. Internal control strategies, when adequately implemented, can mitigate fraud and improve profitability in small manufacturing businesses. The objective of this single qualitative case study was to explore the internal control strategies used in a small manufacturing business to mitigate assets misappropriation fraud and improve profitability. Agency theory was the conceptual framework for this study. Five business managers in a small manufacturing firm in Cameroon participated in face-to-face semistructured interviews. The data analysis process included Yin's 5-step process. Identified themes included (a) governance at a higher management level, …
Internal Control Strategies To Mitigate Fraud In Small Manufacturing Businesses In Cameroon, Thomas Ndive Molungu
Internal Control Strategies To Mitigate Fraud In Small Manufacturing Businesses In Cameroon, Thomas Ndive Molungu
Walden Dissertations and Doctoral Studies
Approximately 51.3% of small manufacturing businesses lack effective internal controls to deter fraud. Internal control strategies, when adequately implemented, can mitigate fraud and improve profitability in small manufacturing businesses. The objective of this single qualitative case study was to explore the internal control strategies used in a small manufacturing business to mitigate assets misappropriation fraud and improve profitability. Agency theory was the conceptual framework for this study. Five business managers in a small manufacturing firm in Cameroon participated in face-to-face semistructured interviews. The data analysis process included Yin's 5-step process. Identified themes included (a) governance at a higher management level, …
Exploring The Perceptions Of Accountants On Academic Preparations Related To Occupational Fraud And Internal Control Weaknesses, Mohamad Majdi Sahloul
Exploring The Perceptions Of Accountants On Academic Preparations Related To Occupational Fraud And Internal Control Weaknesses, Mohamad Majdi Sahloul
Doctoral Dissertations and Projects
Occupational fraud and internal control material weaknesses (ICMWs) have become global issues due to the strong correlation between internal control (IC) and fraud revelation. However, academic education (AE) has a positive influence on deliberative reasoning and ethical decisions. Nevertheless, little is known of how accountants perceive their AE prepared them to detect fraud and respond to ICMWs. Thus, there is a need to explore how accountants perceive the strengths and weaknesses in their AE regarding fraud and ICMWs. The study contains a comprehensive review of articles published by peer-reviewed journals, particularly in the last five years. The conceptual framework included …