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Articles 1 - 30 of 67
Full-Text Articles in Business
A Quantitative Examination Of The Relationships Between Work-Life Balance, Burnout, And Turnover Intentions Among Texas Public Accounting Professionals, Vicky Ruth Johnson
A Quantitative Examination Of The Relationships Between Work-Life Balance, Burnout, And Turnover Intentions Among Texas Public Accounting Professionals, Vicky Ruth Johnson
Doctoral Dissertations and Projects
This quantitative correlational research study aimed to address the lack of work-life balance among public accounting professionals, potentially resulting in burnout and increased turnover intentions. A lack of work-life balance, burnout, and turnover has long been associated with the public accounting profession. This study looked to add to the body of knowledge by looking specifically at Certified Public Accountants (CPAs) registered with the Texas State Board of Public Accountancy (TSBPA) who currently work for public accounting firms. The study utilized information gathered from three valid and reliable survey instruments: the Maslach Burnout Inventory (MBI), Work-Life Balance Questionnaire, and Turnover Intention …
Sustainable Activity-Based Costing In A Small Flexible Manufacturing Environment, John Edward Schlaack
Sustainable Activity-Based Costing In A Small Flexible Manufacturing Environment, John Edward Schlaack
Doctoral Dissertations and Projects
This qualitative study was written to expand the understanding of the potential sustainable use of activity-based costing in a small flexible manufacturing environment. The research was designed as a multiple-site case study, targeting two diverse small manufacturers in this market segment. Information was gathered to develop an understanding of how these firms cost their products, captured base manufacturing data, and the impact their leadership had on the management of costing processes. The information was gathered from documents received and observations on the shop floor at each participant site. In addition, participants from different functions either directly impacting or indirectly influencing …
Effective Strategies For Midsized Nonprofit Human Service Organizations In The Washington D.C. Metropolitan Area To Maintain Financial Sustainability, Ivy Ann Beckham
Effective Strategies For Midsized Nonprofit Human Service Organizations In The Washington D.C. Metropolitan Area To Maintain Financial Sustainability, Ivy Ann Beckham
Doctoral Dissertations and Projects
This qualitative multiple case study explored the perspectives of nonprofits on factors impacting and challenges associated with utilizing revenue diversification and structured spending in midsized nonprofit human service organizations (NHSO) in the Washington D.C. metropolitan area. The researcher conducted semi-structured one-on-one interviews with eight nonprofit officials in Washington, D.C., to gain insight into their perspectives on revenue and spending strategies. The researcher also used document review to compare and verify the information from the semi-structured interviews and add more nuances to what the interviews provided. The findings of the study demonstrated that NHSOs could implement revenue diversification and structured spending …
Analyzing The Value, Function, And Regulation Of Cryptocurrency, Joshua Ide
Analyzing The Value, Function, And Regulation Of Cryptocurrency, Joshua Ide
Senior Honors Theses
Cryptocurrency is an emerging asset in the financial field designed to act as an alternative medium of exchange to fiat currency. The researcher explores the value, function, and regulation of cryptocurrency to explain the complex system and provide insight into the asset’s prospects. The conclusion indicates that cryptocurrency has a wide variety of uses beyond traditional currency transactions. It also indicates that the recent downturn in the cryptocurrency market is correlated to the drop in the stock market that began in 2021 and is prolonged by economists’ fears of a recession in 2023. Future research should monitor whether the cryptocurrency …
Impact Of Audit Time Pressure On Audit Quality, Janae Monet Mcclam
Impact Of Audit Time Pressure On Audit Quality, Janae Monet Mcclam
Doctoral Dissertations and Projects
This quantitative research correlational study aimed to determine the effects of time budget pressure on the auditor and whether those effects impact audit quality. The study population consisted of active external auditors registered with a certified public accounting (CPA) license, employed by CPA firms, who hold a minimum of a bachelor's degree in accounting, and have at least one year of accounting experience auditing financial statements. The population consisted of 1,072. The sample size was 283 participants, and the number of respondents was 287. This study contains two dependent variables, auditor judgment and audit quality, and one independent variable, time …
Decision Usefulness Of Goodwill In Financial Statement Reporting, B. Mechelle Lafon
Decision Usefulness Of Goodwill In Financial Statement Reporting, B. Mechelle Lafon
Doctoral Dissertations and Projects
The subsequent accounting for goodwill has been and continues to be debated among standard setters, financial statement users, and the academic community. Accounting guidance surrounding the subsequent accounting for goodwill has been amended over the past 2 decades to address cost and complexity, comparability, and faithful representation. This study attempted to determine if faithful representation of goodwill improved with the passage of ASU 2011–04, which amended SFAS 142 and could be adopted by companies with fiscal years beginning after December 15, 2011. ASU 2011–04 offered a qualitative assessment of the faithful representation of goodwill based on certain events and circumstances …
Internal Controls In Small City Government, M. Wade Cothran
Internal Controls In Small City Government, M. Wade Cothran
Doctoral Dissertations and Projects
The flexible design multiple case study was performed to broaden the understanding of the possible rationale for city government officials' failing to implement effective internal controls related to the global business problem of occupational fraud. The leadership of an organization should assume a stewardship attitude to reduce fraud risk by designing, implementing, monitoring internal controls, and testing their effectiveness. Asset misappropriation from occupational fraud results in the loss of assets and potential business failure. The research questions explored the internal control procedures implemented to prevent and detect property theft. Additionally, the research questions addressed the strategies implemented to establish segregation …
Big Bath Earnings Management In Accounting, Shannon Danysh-Hashemi
Big Bath Earnings Management In Accounting, Shannon Danysh-Hashemi
Doctoral Dissertations and Projects
This study examines the potential use of big bath earnings management (BBEM) techniques in the leisure and travel industries during the pandemic of 2020. Data is collected through Compustat and Mergent Online databases and then merged for analysis using SPSS 27. First, the preliminary t-test shows the possibility of the firms in these industries to have conducted BBEM. After, modified Jone's model is used to distinguish discretionary from non-discretionary accruals. Using multiple regression analysis, three hypotheses are tested to discover whether the year of the pandemic, political costs, and executive compensation had any significant effect on the use of discretionary …
Fraud Risk Management To Detect And Prevent Employee Fraud In Small Rural Businesses, Daphne Yuying Bishop
Fraud Risk Management To Detect And Prevent Employee Fraud In Small Rural Businesses, Daphne Yuying Bishop
Doctoral Dissertations and Projects
This section provides discussion and research results of this study. The researcher used qualitative multiple case study to explore how small rural businesses establish Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal controls to deter and prevent employee fraud. A qualitative multiple case study was based on the fraud diamond theory. Thirty small business owners or managers located in rural areas were interviewed to gain a greater understanding of the effectiveness of internal control in small rural businesses. After thematic analysis, the researcher identified seven major themes: (a) management’s commitment to integrity and ethical value, (b) identifying high-risk …
Financial Indicators Of Bankruptcy Risk In Local Government Entities, Beth Parker Seymore
Financial Indicators Of Bankruptcy Risk In Local Government Entities, Beth Parker Seymore
Doctoral Dissertations and Projects
The efficiency and stability of a local government can impact the lifestyle of its citizens. While Chapter 9 bankruptcies are not common, when they do occur, they can be disruptive and extremely costly. Scholarly literature on bankruptcy prediction focuses primarily on corporate bankruptcies. Therefore, a gap exists regarding predictors specific to municipal bankruptcies. This non-experimental quantitative study examined the relationship between the financial indicators of those government entities that have declared bankruptcy as compared to financial indicators from similar government entities that have not declared bankruptcy in order to identify possible predictors of bankruptcy. The analysis established that two financial …
The Effects Of Big Data And Blockchain On The Audit Profession, Tereesha Marquette Patterson
The Effects Of Big Data And Blockchain On The Audit Profession, Tereesha Marquette Patterson
Doctoral Dissertations and Projects
This qualitative study purposed to gain a greater understanding of the technological systems effecting the audit industry. The central focus was to gain an in-depth understanding of the effects of big data and blockchain technology on the audit industry. Interviews were carried out with selected participants working for Certified Public Accounting (CPA) firms. From the interviews, eleven CPAs provided the data to form the discovered themes. The information gathered in the interviews contributed to the body of knowledge concerning big data and blockchain technology as recognized by practicing CPAs. Four themes were identified which aligned with the participants feedback concerning …
Implementation Critical Success Factors And Accounting Standard Codification Topic 606 Implementation Dynamics: A Correlational Study, Charles Tafon
Implementation Critical Success Factors And Accounting Standard Codification Topic 606 Implementation Dynamics: A Correlational Study, Charles Tafon
Doctoral Dissertations and Projects
This study examined implementation critical success factors and ASC 606 implementation dynamics. The study argued organizational dynamics that strengthen change responsiveness, absorptive capability, and organizational implementation context enhance ASC 606 implementation outcomes. The study was a timely response to outcries from the accounting scholarly and professional communities on the disturbing state of inertia and lackadaisical approach towards ASC 606 implementation that could possibly jeopardize its application. The study investigated relationships between implementation critical success factors and ASC 606 implementation outcomes to gain insights into mechanisms most likely to cause a change in implementation outcomes. The study adopted the ex post …
Strategies And Internal Control Procedures For Decreasing Fraud In Faith-Based Nonprofit Organizations, Shawn Thomas Miller
Strategies And Internal Control Procedures For Decreasing Fraud In Faith-Based Nonprofit Organizations, Shawn Thomas Miller
Doctoral Dissertations and Projects
This study addressed the problem regarding the lack of strategies and internal controls in faith-based nonprofit organizations which resulted in a higher risk of fraud, waste of funds, or abuse of funds in charities, churches, and other related ministries. This risk was the result of trust by organizations that employees would not commit fraud and due to a lack of sufficient resources. This study specifically researched faith-based nonprofit organizations that are located in Texas. This qualitative case study included two faith-based nonprofit organizations located in or near Houston, Texas. The research found several themes including: frauds occur, segregation of duties, …
Auditor Inability To Use Professional Skepticism, Tiffany D. Schuster
Auditor Inability To Use Professional Skepticism, Tiffany D. Schuster
Doctoral Dissertations and Projects
This qualitative study sought to understand challenges to Louisville, Kentucky Certified Public Accounting firms and the development of auditor professional skepticism. The research considered the problem of the lack of professional skepticism and the importance of the skill in the auditor's role. The study focused on three levels of auditing roles, their experience in auditing, education levels, and overall experience in their current role. The research methodology was a single case study design and interviewed participants through gaining insight from their experiences in the auditing field, and the challenges faced. The research deepened the understanding of problems and contributing factors …
Financial Globalization And Its Effects On Developing Countries In Latin America And The Caribbean, Jean Paul Francois
Financial Globalization And Its Effects On Developing Countries In Latin America And The Caribbean, Jean Paul Francois
Doctoral Dissertations and Projects
Financial globalization is characterized as an aggregate concept designated to expand global connections through cross-border financial flows. This quantitative correlational study aimed to examine the relationship between instability from financial globalization and lack of profitability within financial institutions in countries Latin America and the Caribbean. The problem addressed was that instability from financial globalization resulted in the lack of profitability in developing countries in Latin America and the Caribbean. The study extended the research literature to analyze the effect of financial globalization on economic instability and financial development and found a statistically significant relationship between financial globalization and profitability, economic …
A Qualitative Study On Predictive Models In Accounting Fraud Detection, Anthony Cecil
A Qualitative Study On Predictive Models In Accounting Fraud Detection, Anthony Cecil
Doctoral Dissertations and Projects
Companies lose an estimated 5% of revenue each year due to occupational fraud. This level of fraud can significantly disrupt the capital markets and cause companies to go bankrupt. Unless organizations, the government, and the accounting profession develop a systematic approach for accounting fraud detection, investors and employees will continue to lose money. This study explored subject matter experts’ perceptions of building and deploying artificial intelligence and predictive models to detect accounting fraud. This case study consisted of interviews with 10 participants with expertise in predictive modeling, auditing, and investigating, as well as a systematic literature review of research and …
Examining The Sufficiency And Appropriateness Of Audit Evidence In The United States Banking And Securities Industries, Adama Guilavogui
Examining The Sufficiency And Appropriateness Of Audit Evidence In The United States Banking And Securities Industries, Adama Guilavogui
Doctoral Dissertations and Projects
The substratum of performing an effective and value-added audit engagement centers on the ability of qualified professionals to gather, assess and draw inferences from audit evidence independently. Generally Accepted Auditing Standards (GAAS) in the United States instruct auditors to design and implement audit procedures to gain relevant audit evidence to sustain the opinion conveyed in the auditor's report (AS 1105.03). This research examined the scope of audit evidence sufficiency and appropriateness in the United States banking and securities industries. The thesis aimed at enriching the existing body of knowledge on auditing in the target industries. Specifically, the thesis investigated the …
An Exploration Of Internal Control Deficiencies And Their Impact On Fraud In Local Churches In Nigeria, Samuel Eze
An Exploration Of Internal Control Deficiencies And Their Impact On Fraud In Local Churches In Nigeria, Samuel Eze
Doctoral Dissertations and Projects
This research study explores the impact of internal control deficiencies on fraud in local churches in Nigeria and provides church leaders, trusted church members, employees, and volunteers with the necessary tools to guard church funds and assets from fraud and waste of resources. The researcher designed the study to answer six research questions addressed with 16 semi-structured interview questions and the outcome was obtained from 17 church leaders, ministers, employees, and volunteers of local churches in the Enugu area, Nigeria. The six themes that emerged from the study include accountability and stewardship, good internal control procedures, segregation of duties, disciplinary …
The Financial Impact Of Manual Inventory Record Errors, Shamia Wynn
The Financial Impact Of Manual Inventory Record Errors, Shamia Wynn
Doctoral Dissertations and Projects
This qualitative case study investigated how the most common inventory errors in a manual manufacturing environment impacted the financial health of the business. All classes of inventory are an equally important asset and are accounted for as money on every business’s balance sheet. The senior leaders of manufacturing businesses are obligated to protect the possession of inventory and to develop strategies to ensure items are converted to revenue. Knowledge of the phenomenon was gained through interviewing and observing participants in their natural setting to discover potential themes and solutions. Inaccurate inventory amounts, waste from utilizing incorrect components in production, and …
The New Lease Accounting Standards (Topic 842): An Empirical Analysis Of Its Impacts On Key Financial Performance Metrics, Yan Shi Gibson
The New Lease Accounting Standards (Topic 842): An Empirical Analysis Of Its Impacts On Key Financial Performance Metrics, Yan Shi Gibson
Doctoral Dissertations and Projects
The accounting treatment for operating leases has attracted attention from both business and academic communities. The progression of the operating lease from short-term low-risk rental activity to an extensive financing vehicle to hide liabilities posed a challenge to the accounting profession. The new lease accounting standards were launched with a background full of controversies. This study provided evidential support for the material changes in reported financial data after implementing the new lease accounting standards. The hypotheses testings utilized the paired t-test and its non-parametric alternative, Wilcoxon, to investigate the significance of the year-over-year differences in financial performance metrics measuring firms’ …
Correlational Study Of Embezzlement And Economic Conditions In New England, Patricia Conn Ryan
Correlational Study Of Embezzlement And Economic Conditions In New England, Patricia Conn Ryan
Doctoral Dissertations and Projects
This research study was conducted to contribute to the body of knowledge related to embezzlement, a classification of occupational fraud. According to the Association of Certified Fraud Examiners (ACFE, 2020), it is estimated that losses from occupational fraud represent 5% of revenue each year and that 86% of occupational fraud included asset misappropriation or embezzlement. The purpose of this quantitative research study was to investigate the relationship between economic indicators and incidents of embezzlement. The study population included all incidents of embezzlement reported in New England between 2004 and 2018. Archival data were collected from various governmental sources for both …
The Role Of Leadership On Corporate Governance, John Brackett
The Role Of Leadership On Corporate Governance, John Brackett
Doctoral Dissertations and Projects
Corporate governance and internal controls over the accounting and financial reporting processes are critical to timely and accurate financial data reporting. Sheikh (2019) concluded that internal controls establish accepted practices, manage risk choices in decision-making, and improve ongoing monitoring activities to ensure compliance with laws, regulations, and company policy. Wang and Zhou (2016) identified leadership as a critical component of corporate governance and concluded that a company’s accounting process and related controls were interdependent with enterprise management and directly correlated to the sustainability of operations and business success. The Board of Directors and the Chief Audit Executives are responsible for …
Understanding The Impacts Of Altering Safe Harbor Plans Within Small Business Organizations, Svetlana Kirilova Velikova
Understanding The Impacts Of Altering Safe Harbor Plans Within Small Business Organizations, Svetlana Kirilova Velikova
Doctoral Dissertations and Projects
In the past three decades, many companies have adopted less expensive, relatively easier to establish, modify, amend, and terminate safe harbor 401 (k) retirement plans. By adopting the safe harbor, 401(k) plans, smaller private employers have enacted retirement incentives, shared the investment and managing responsibilities, and assisted their employees with building their retirement savings (Ali & Frank, 2019; Clark et al., 2019a). Furthermore, many small companies have reflected the impacts of the economic fluctuations and the retirement legislation changes, amended their safe harbor 401(k) plans, and lowered their retirement investments (Card & Ransom, 2011). The high number of plan amendments …
A Qualitative Study On Internal Control Usage And Financial Accountability Among Baptist Churches In North Georgia, Melissa Jill Kirby
A Qualitative Study On Internal Control Usage And Financial Accountability Among Baptist Churches In North Georgia, Melissa Jill Kirby
Doctoral Dissertations and Projects
This research study addresses the deficiency in knowledge on internal control usage and financial accountability in churches, and the effects they have on losses from theft, fraud, and misappropriation of assets. This study explores the perceptions of Baptist church pastors, administrative assistants, and other church leaders who are responsible for the financial activities of the church, on internal control usage and financial accountability. This case study consists of 24 Baptist churches located throughout north Georgia. Six themes materialized from this research, including corrective internal controls, detective internal controls, preventative internal controls, proper internal control procedures, financial accountability and stewardship, and …
Inability Of Leaders Of Religious Not-For-Profit Organizations In New Jersey To Identify And Implement Adequate Internal Accounting Controls To Detect And Deter Accounting Fraud, Wayne Terrence Balfour
Inability Of Leaders Of Religious Not-For-Profit Organizations In New Jersey To Identify And Implement Adequate Internal Accounting Controls To Detect And Deter Accounting Fraud, Wayne Terrence Balfour
Doctoral Dissertations and Projects
This study examined the inability of leaders of religious not-for-profit organizations (RNPOs) in New Jersey to identify and implement adequate accounting internal controls to detect and deter accounting fraud. Fraud affects all organizations negatively, including those that are religiously altruistic with good intentions. This study argued that protecting the organization’s resources rests primarily upon the shoulders of its leaders. Previous studies argued that philanthropic organizations were more prone to fraud because of poor management, enormous trust in their employees, and poor internal accounting controls. This multi-case qualitative study studied ten RNPO leaders, validating and contradicting some previous findings of not-for-profit …
The Negative Impact Of Ambulatory Acquisitions On The Cost Of Business Health Insurance, Elizabeth Thomas Koss
The Negative Impact Of Ambulatory Acquisitions On The Cost Of Business Health Insurance, Elizabeth Thomas Koss
Doctoral Dissertations and Projects
This dissertation research study was designed to contribute to the growing body of academic knowledge regarding the increase in acquisition activity (Capps, Dranove, & Ody, 2018) and the annual increase in the cost of health insurance premiums for small to middle size businesses (Camilleri, 2018; Cowley, 2004; D’Arrigo, 2019; Guo & Tao, 2015). This research specifically addressed the HCPCS billing rates of procedures before and after acquisition. Further, it examined the annual increase in percentage of ambulatory physicians compared to the increase percentage in health insurance premiums. Finally, the increase in health insurance premiums was evaluated based on age, type …
The Importance Of Business Plan Proficiency To Business School Graduates, Madeline Colclasure
The Importance Of Business Plan Proficiency To Business School Graduates, Madeline Colclasure
Senior Honors Theses
Small businesses are one of the largest groups of employers in the United States. Success of these businesses is, therefore, very important to the economy at large. Entrepreneurs who write business plans, in general, receive more funding from third parties such as banks and venture capital firms and are more likely to be successful. Entrepreneurs who receive a business education and have the support of a mentor are also more likely to be successful in the long term. Incorporating business planning, and activities such as business plan competitions and building incubators on campus, enhance classroom learning.
Cpas As Data Analysts: How Louisiana Accountants Respond To Data-Driven Business Paradigms, Janis C. Weber
Cpas As Data Analysts: How Louisiana Accountants Respond To Data-Driven Business Paradigms, Janis C. Weber
Doctoral Dissertations and Projects
This study considered challenges confronting Louisiana Certified Public Accountants, relating to technological changes to accounting information systems, which necessitated the use of advanced analytical tools. The research emphasized the problem of accountants’ lack of preparedness to use big data analytics in accounting work. The project focused on practicing accountants in Louisiana, to gain their perspectives about big data analytics in accounting, the competitive impact technology shifts have on accounting practice, and preparedness to use accounting analytics in accounting work. The research methodology chosen was a qualitative case study design, which allowed consideration of opinions and perceptions of the individuals experiencing …
Improving Accountants' Ability To Identify, Manage, And Prevent Fraud In Not-For-Profit Organizations, Gabrielle Pauline Fish
Improving Accountants' Ability To Identify, Manage, And Prevent Fraud In Not-For-Profit Organizations, Gabrielle Pauline Fish
Doctoral Dissertations and Projects
Fraud is a growing problem in the not-for-profit (NFP) sector; this problem increases because of the lack of fraud-prevention preparation had by NFP financial professionals. Furthermore, asset misappropriation is the most commonly perpetrated occupational fraud in NFPs. Although approximately 90% of all reported frauds are asset misappropriation, a gap in existing research results in limited data regarding asset misappropriation in NFPs. This study contains an extensive examination of peer-reviewed research regarding fraud topics, with an emphasis on asset misappropriation. The conceptual framework incorporated the Fraud Management Lifecycle Theory, the Fraud Triangle Theory, the Theory of White-Collar Crime, and the Routine …
An Examination Of The Relationship Between The Capital Asset Pricing Model's Systematic Risk Indicator And Stock Returns, Kacy Edward Crowe
An Examination Of The Relationship Between The Capital Asset Pricing Model's Systematic Risk Indicator And Stock Returns, Kacy Edward Crowe
Doctoral Dissertations and Projects
The purpose of this quantitative study was to examine the relationship between the Capital Asset Pricing Model’s risk indicator beta and the average monthly returns for stocks in the S&P 100. The problem addressed was that low beta stocks produced higher returns than high beta stocks. The study was conducted using the S&P 100 constituents. The study expanded the research literature regarding the beta anomaly and found a statistically significant result for an association between beta and average monthly returns for stocks in the S&P 100. The study has implications for investors and financial practitioners as to whether beta can …