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Articles 1 - 20 of 20
Full-Text Articles in Business
Do Bears Prefer The Weak And The Downtrodden? The Effects Of The 52-Week Low And Financial Strength On Short-Seller Behavior, Christopher Alan Miller
Do Bears Prefer The Weak And The Downtrodden? The Effects Of The 52-Week Low And Financial Strength On Short-Seller Behavior, Christopher Alan Miller
Electronic Theses and Dissertations
This dissertation investigates the effects of a company’s financial strength on short-seller behavior around a non-information-producing event. The distance of a stock price to its 52-week high or low does not provide fundamental information, but the price extremes serve as salient price points upon which investors anchor their expectations of future stock performance. Using a large sample of daily short sales data, I investigated the effects of both the proximity to the 52-week low and the financial strength of the underlying company on short-seller behavior. I found that short-selling volume increases as the price nears its 52-week low and that …
Recycled Ceos And Managerial Ability: Do Venture Backed Companies Have A Comparative Advantage?, Sydnee C. Manley
Recycled Ceos And Managerial Ability: Do Venture Backed Companies Have A Comparative Advantage?, Sydnee C. Manley
Electronic Theses and Dissertations
This dissertation examines the relationship between experienced chief executive officers (CEOs), venture capital support, and company performance. Much of the success of venture backed companies is attributed to the reputation, monitoring, and networking of venture capitalists (Hochberg, Ljungqvist, and Lu 2007; Katz 2009). One crucial task of venture capitalists, or any stakeholder, is to find talented executives to lead their companies. However, finding quality CEOs for young growth companies with a relatively short financial history can be a difficult endeavor. Venture capitalists may have a comparative advantage in this area because they network within the venture capital industry to “ …
The Effect Of Auditors’ Informal Communication In The Audit Environment On Financial Reporting Outcomes, Emily K. Hornok
The Effect Of Auditors’ Informal Communication In The Audit Environment On Financial Reporting Outcomes, Emily K. Hornok
Electronic Theses and Dissertations
I examine the effect of auditors’ recurring, informal communication with managers and other auditors on financial reporting outcomes in a laboratory experiment in which participants in the roles of auditors and managers interact in a stylized audit setting. My 2×2 between-subjects design manipulates whether the auditors are able to informally communicate with either, neither, or both the manager and other auditors. I find that when the auditor and manager informally communicate, they each develop a social bond, which increases the manager’s feeling of accountability towards the auditor, causes the manager to make more honest representations to the auditor, and leads …
How Do Specialist Expertise, Auditor-Specialist Communication, And Time Pressure Affect Auditors’ Use Of Specialists’ Valuations?, Sara Gochnauer
How Do Specialist Expertise, Auditor-Specialist Communication, And Time Pressure Affect Auditors’ Use Of Specialists’ Valuations?, Sara Gochnauer
Electronic Theses and Dissertations
This study experimentally investigates auditors’ reliance on specialists’ work regarding complex estimates. Specifically, this paper examines how the relevance of specialists’ expertise (or the degree to which their prior experience matches the current task), the opportunity for auditor-specialist pairs to communicate, and the level of time pressure affect the extent to which auditors rely on specialists’ estimates. To investigate the research question, I employ a mixed experimental design in an abstract setting, where college students take on the roles of auditor and specialist and work in auditor-specialist pairs to complete an estimation task. I manipulate the relevance of specialists' expertise …
The Impact Of Disclosing Auditor Independence And Tenure On Non-Professional Investor Judgment And Decision-Making, L. Tyler Williams
The Impact Of Disclosing Auditor Independence And Tenure On Non-Professional Investor Judgment And Decision-Making, L. Tyler Williams
Electronic Theses and Dissertations
This study experimentally investigates how disclosing both the auditor’s obligation to remain independent of its client and auditor tenure in the audit report influence non-professional investors’ judgments and decision-making, especially the decision about whether to invest in a particular auditee. In the Auditor’s Reporting Model (ARM) proposal, the Public Company Accounting Oversight Board (PCAOB) asserts that inclusion of additional information in the audit report will improve the informativeness of the audit report for investors and as a result will modify its relevance to investment decisions. Using an experiment, I find that these disclosures positively influence non-professional investor judgments of auditor …
The Effect Of Competitive Advantages On Corporate Tax Avoidance: A Determinant Or Excuse?, Andrew Dale Almand
The Effect Of Competitive Advantages On Corporate Tax Avoidance: A Determinant Or Excuse?, Andrew Dale Almand
Electronic Theses and Dissertations
Recently, managers of U.S. corporations have explained the motivation behind engaging in extreme and public forms of tax avoidance (i.e. corporate inversions) as addressing the inability to gain or maintain global competitive advantages (Security 2014, 1). While prior research explores how a corporation’s overall business strategy can affect tax avoidance behavior (Higgins et al. 2015) and measures the effects of different components of competitive advantages on tax avoidance (Kubick et al. 2015; Gao et al. 2015), how total global competitive advantages impact tax avoidance remains an unanswered empirical question. Therefore, this study considers the following research questions: 1)How does the …
How Does The Audit Report's Structure Affect Nonprofessional Investors' Attention To Its Content?, Brian Matthew Goodson
How Does The Audit Report's Structure Affect Nonprofessional Investors' Attention To Its Content?, Brian Matthew Goodson
Electronic Theses and Dissertations
This study experimentally examines whether and how two potential changes to the audit report’s structure affect the extent to which nonprofessional investors attend to the report’s content when evaluating a potential investment, and whether the potential effects differ across levels of investor sophistication. Specifically, I examine the impact of descriptive paragraph headings and the relative location of the opinion paragraph on judgments of financial statement reliability and investment decisions. Results indicate that when the audit report includes descriptive paragraph headings, less sophisticated investors perceive the report to be more readable, which, in turn, leads them to attribute higher levels of …
The Prediction Of Future Earnings Using Financial Statement Information: Are Xbrl Company Filings Up To The Task?, Kelly Lawrence Williams
The Prediction Of Future Earnings Using Financial Statement Information: Are Xbrl Company Filings Up To The Task?, Kelly Lawrence Williams
Electronic Theses and Dissertations
Financial statement data for large companies became available to the public in XBRL format starting in 2009 in the United States. Proponents of XBRL, along with the SEC, argue that XBRL filings offer several advantages over data provided by data aggregators, such as lower cost, faster availability, and broader coverage. The purpose of this study was to contribute to the combody of knowledge by investigating whether current XBRL company filings are useful in the prediction of future earnings and to attempt to interactively obtain the balances of 70 accounting concepts needed to create an earnings prediction model from a sample …
Tax Compliance: Ethical Orientation, Risk Perception And The Role Of The Tax Preparer, Ashley Beckett Soliz
Tax Compliance: Ethical Orientation, Risk Perception And The Role Of The Tax Preparer, Ashley Beckett Soliz
Electronic Theses and Dissertations
In a voluntary tax system, taxpayers have an opportunity to avoid or evade paying taxes. The reasons for and the causes of noncompliance are expansive. One way to increase revenue to the government without increasing taxes is to focus on deterring tax evasion and tax underreporting. The purpose of this study was to examine the effects on tax compliance of the taxpayer’s ethical orientation and perceived financial risk, as well as the role of the tax preparer in the compliance decision. This research adds to the current tax compliance literature by investigating (in an experimental setting) the role of the …
Financial Reporting Manipulation And The Role Of Religious Ownership: Evidence From Nonprofit Hospitals, Ryan Seay
Electronic Theses and Dissertations
Empirical evidence (e.g. Eldenburg and Vines 2004; Leone and Van Horn 2005; Ballantine et al. 2007; Eldenburg et al. 2011) demonstrates that nonprofit hospital managers respond to competing institutional and regulatory pressures by engaging in various forms of financial reporting manipulation. While some recent research in accounting (e.g. Dyreng et al. 2012; McGuire et al. 2012) shows that religious social norms can deter this undesirable behavior, these studies focus on the private, for-profit sector and use a location-based measure of religiosity. This study extends this line of research by using a more direct measure of religious social norms, the ownership …
The Role Of Independence In The Effectiveness Of Continuous Auditing, Dereck D. Barr
The Role Of Independence In The Effectiveness Of Continuous Auditing, Dereck D. Barr
Electronic Theses and Dissertations
In this study, I examine whether and how the frequency of internal audits (continuous vs. periodic), functional independence (separate vs. combined internal audit assurance and consulting functions), and the type of earnings management (accrual-based vs. real) affect internal auditors' perception of the likelihood managers will manipulate earnings. I find that earnings management is less likely when the internal audit function uses continuous auditing, regardless of the level of independence. However, the effect of independence is context-dependent such that internal auditors expect that real (accrual-based) earnings management is less likely when the internal audit function is independent (not independent), regardless of …
Does Media Choice In Online Annual-Report Addresses Influence Investment Decisions?, Jack Lee Winstead
Does Media Choice In Online Annual-Report Addresses Influence Investment Decisions?, Jack Lee Winstead
Electronic Theses and Dissertations
No abstract provided.
A Longitudinal Analysis Of Changes In Accounting Curriculum Requirements Since The Perry Commission Report, William Homer Black
A Longitudinal Analysis Of Changes In Accounting Curriculum Requirements Since The Perry Commission Report, William Homer Black
Electronic Theses and Dissertations
This dissertation develops a consistent structure that documents the state of undergraduate and graduate accounting education in the United States and how it has changed from the 1960s to the present. It includes a literature review that summarizes major developments affecting accounting education to provide a historical context relevant to current efforts to accomplish educational change. The analysis identifies patterns in educational requirements and compiles information that may instruct educational policy discussions. It considers the recommendations of the Beamer Committee, policy statements of the AICPA, and the influences of accounting accreditation and the move to 150-hour educational requirements. In combination, …
Trust And Trustworthiness In The Executive Compensation Policy Required By The Dodd-Frank Act: An Experimental Study, Dana L. Hart
Trust And Trustworthiness In The Executive Compensation Policy Required By The Dodd-Frank Act: An Experimental Study, Dana L. Hart
Electronic Theses and Dissertations
As a result of failing financial markets, rampant managerial abuse of shareholder return through grossly unfair compensation packages and shareholder outrage at corporate governance apathy, Congress passed the Dodd-Frank Wall Street Reform and Consumer Protection Act in July of 2010. Two major provisions contained within the Dodd-Frank legislation are say-on-pay and clawbacks of bonus compensation. This research utilizes a trust game and experimental economics methodologies to test the relative influence of say on pay and clawbacks of bonus compensation on shareholder trust and manager trustworthiness. Results show that shareholders are more likely to participate in the investment process if they …
The Adoption Of Lean Operations And Lean Accounting On The Financial-Performance Measures Of Publicly Traded Companies, Daniel C. Harris
The Adoption Of Lean Operations And Lean Accounting On The Financial-Performance Measures Of Publicly Traded Companies, Daniel C. Harris
Electronic Theses and Dissertations
For fiscal years 2008 through 2010, manufacturers and service providers that adopted lean operations outperformed companies that did not adopt lean operations. Using non-parametric tests and a matched-pairs design, lean companies had greater returns on both net operating assets (RNOA) and total assets (ROA). Lean companies also experienced better operating cash flows and cash adequacy than non-lean companies. The profit margins and financing-assets ratios were marginally better for lean companies than non-lean companies. Several working-capital measures, however, were not significantly different. Lean companies also experienced higher total-inventory turnover and raw-materials inventory turnover than non-lean companies. Although work-in-process inventory turnover did …
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 …
Audit And Compilation Report Timeliness In Local Governments: An Empirical Investigation Of Mississippi Governmental Entities That Exceed State Reporting Deadlines, Corey S. Cagle
Electronic Theses and Dissertations
For governmental audit and compilation reports to be relevant, they must be prepared and made available to the public in a timely manner. The purpose of this study is to identify variables that have an influence on audit and compilation report delay in governments. This research utilizes ordinary-least-squares regression to estimate the effects of several variables of interest on the time it takes to file the audit or compilation report with the Office of the State Auditor. The research also utilizes logistic regression to estimate the effects of several variables of interest on the incidence of filing the audit or …
The 50th Anniversary Of Reits: A Triple Case Study With Financial Analysis, Barbara Sumrall White
The 50th Anniversary Of Reits: A Triple Case Study With Financial Analysis, Barbara Sumrall White
Electronic Theses and Dissertations
On September 14th, 2010, the REIT industry celebrated its 50th Anniversary. Only three REITs that were there in the beginning still exist today: Washington Real Estate Investment Trust, Pennsylvania Real Estate Investment Trust, and Winthrop Realty Trust (formerly known as First Union Real Estate Equity and Mortgage Investments). This study provides a historical recap of the first fifty years of the REIT industry with a review of its rules and underlying tax legislation. In addition, it provides a historical review of the three successful companies that have been in the industry throughout its entire existence. Quantitative analysis was performed through …
The Economic Impact Of The Gulf Opportunity Zone Act Of 2005, Randall B. Bunker
The Economic Impact Of The Gulf Opportunity Zone Act Of 2005, Randall B. Bunker
Electronic Theses and Dissertations
The economic impact of the gulf opportunity zone act of 2005 politicians utilize tax policy investment incentives to foster economic growth and stimulate investment. On December 21, 2005, president bush signed the gulf opportunity zone act of 2005, otherwise known as the go zone act. The go zone act provided tax incentives to stimulate economic growth and assist in the recovery and rebuilding efforts. This research evaluates the economic impact of tax policy investment incentives provided by the go zone act of 2005. Congress continues to use tax incentives to stimulate economic growth even though empirical research on the impact …
The Accounting Profession Goes To War: Accounting Contributions To World War Ii, Mark Ernest Jobe
The Accounting Profession Goes To War: Accounting Contributions To World War Ii, Mark Ernest Jobe
Electronic Theses and Dissertations
the World War II era ushered in a period of dynamic upheaval in American society. To safely navigate the stormy seas of commerce and governance, men of integrity, ability, and leadership were essential. Time and again, the nation turned to accountants to chart the proper course. And the accounting profession responded to the war and all its concomitant demands in a most splendid fashion. While the accounting profession was actively engaged in promoting the war effort, the war was exerting its own influences by shaping the duties, demands, and prestige of the accounting profession. The profession responded to the war …