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Articles 31 - 60 of 413
Full-Text Articles in Business
Editor’S Forward, Carol Jessup
Editor’S Forward, Carol Jessup
The North American Accounting Studies
No abstract provided.
Cryptocurrency Fraud: A Look Into The Frontier Of Fraud, Stafford C. Baum
Cryptocurrency Fraud: A Look Into The Frontier Of Fraud, Stafford C. Baum
Honors College Theses
This research project was conducted to look into what sort of frauds can be committed to steal unsuspecting investors’ cryptocurrencies. The inspiration for this research came in the form of the fact that millions of dollars are lost to cryptocurrency fraud each day, and many of these frauds are successful due to the public’s naivete towards the dangers of investing in cryptocurrencies. After researching many different cryptocurrency fraud cases, the frauds could be categorized into four major categories. These categories include Ponzi schemes, fake initial coin offering schemes, pump and dump schemes as well as cryptocurrency theft.
Equifax: Anatomy Of A Security Breach, Ashton Glenn
Equifax: Anatomy Of A Security Breach, Ashton Glenn
Honors College Theses
The infamous 2017 Equifax breach not only compromised millions of citizens’ data, but the breach also left Equifax vulnerable to lawsuits that claim the company acted negligently. This thesis analyzes the events and facts behind the incident to determine the probable outcome of the main case against Equifax. A claim of a breach can come from either Equifax’s data protection or breach response. This thesis concludes the results of the case depends on the final court to determine if Equifax acted negligently with its data protection. If the case ends in the Eleventh District Court of Appeals, the court will …
The Effects Of Pair Budget Goal Difficulty And Pair Identity On Decision-Making And Performance, Chaoping Li
The Effects Of Pair Budget Goal Difficulty And Pair Identity On Decision-Making And Performance, Chaoping Li
Doctoral Dissertations
Mixed incentive compensation structures have been widely studied in the accounting literature (e.g., Tian et al. 2017; Dekker et al. 2012, Rothenberg 2011; Hwang et al. 2009). However, the findings in the literature as to the effectiveness of mixed incentives are not consistent. The inconsistency in the mixed incentives literature may be due to the various levels of social dilemma embedded in the research setting of the studies. Therefore, I experimentally investigated two factors that may reduce the embedded social dilemma issue and improve the effectiveness of mixed incentive compensation. In this study, student participants were assigned to pairs to …
Ideological Diversity In Standard Setting, Jivas Chakravarthy
Ideological Diversity In Standard Setting, Jivas Chakravarthy
Accounting Faculty Articles and Research
I explore whether the level of ideological diversity among Financial Accounting Standards Board (FASB) members has declined since the emergence of their conceptual framework. I analyze votes made by FASB members on Statements of Financial Accounting Standards and compare them to comment letters submitted by constituent sponsoring organizations. I demonstrate that, relative to the Pre-CF regime (1973–1986), FASB members’ voting positions in the CF regime (1987–2007) are (i) less like their constituent sponsors and (ii) more like one another. The former result is primarily attributable to differences between FASB members with auditor and preparer backgrounds and those groups’ sponsors. Both …
Data Analytics For Accounting Mac 511, Andree J. Rathemacher
Data Analytics For Accounting Mac 511, Andree J. Rathemacher
Library Impact Statements
No abstract provided.
The Narrowing Of Academic Accounting: The Diminishing Range Of Doctoral Student Interest, Timothy J. Fogarty
The Narrowing Of Academic Accounting: The Diminishing Range Of Doctoral Student Interest, Timothy J. Fogarty
The North American Accounting Studies
Accounting doctoral education has been the subject of many conversations. Whether it supports the optimal development of the knowledge that we need in this discipline should be debated. For the most part, the content of that which is taught in these programs and what specific scholarly output they facilitate is generally considered to be outside the bounds of academic discussion. This paper questions such a boundary by studying the research interests of three cohorts of doctoral students in the midst of their career preparation. The empirical evidence assembled suggests that doctoral education in accounting has become much more narrow a …
Are The Recent Restatements Of Financial Institutions 10k’S Due To The Perceived Earning Volatility Caused By Sfas 161?, Veliota Drakopoulou
Are The Recent Restatements Of Financial Institutions 10k’S Due To The Perceived Earning Volatility Caused By Sfas 161?, Veliota Drakopoulou
Publications
The goal of this research was to investigate the controversy surrounding the inability of SFAS 133 an amendment of SFAS 161 to portray the economics of hedging. This research examined whether or not BHCs’ design of hedge effectiveness tests was determined by the concern of the additional earnings volatility possibly evolved from economic hedges that do not qualify for hedge accounting. The results implicate that most BHCs after the amendment of SFAS 161 reassessed their risk management approach to one that is more accounting responsive to ensure that most hedges are highly effective to qualify for hedge accounting. The findings …
Don's Column: Revised Conceptual Framework For Financial Reporting (Part 2), Pearl Hock-Neo Tan
Don's Column: Revised Conceptual Framework For Financial Reporting (Part 2), Pearl Hock-Neo Tan
Research Collection School Of Accountancy
Fresh Perspectives in Recognition, Measurement and Disclosures
Studying The Relationship Between Performance And Z-Scores For Manufacturing Firms In Singapore, See Liang Foo, Shaakalya Pathak
Studying The Relationship Between Performance And Z-Scores For Manufacturing Firms In Singapore, See Liang Foo, Shaakalya Pathak
Research Collection School Of Accountancy
Singapore is a key leading economy in the Asia Pacific region. This study examines the relationship between the financial health, as measured by the Altman Z-Score, and corporate performance, as measured by the Return on Equity (ROE), of listed manufacturing companies in this market. A linear regression has been conducted between these variables to determine the magnitude and direction of their relationships. The trends of Z-Scores over a five-year period have also been analysed.The analysis covers the period from 2013 to 2017 (inclusive) and yields a statistically positive correlation between ROE and the Z-Score for the market. Singapore registered relatively …
From Bellas Hess To Wayfair: An Analysis Of Supreme Court Jurisprudence On The Physical Presence Rule, Alice E. Keane
From Bellas Hess To Wayfair: An Analysis Of Supreme Court Jurisprudence On The Physical Presence Rule, Alice E. Keane
The North American Accounting Studies
For 51 years, the physical presence rule has hampered states in collecting sales and use taxes from sellers with no property or personnel within state borders. The U.S. Supreme Court established this rule in 1967 in National Bellas Hess, Inc. v. Department of Revenue of the State of Illinois, based on the formalistic Due Process Clause and dormant Commerce Clause jurisprudence of that time, under which states had no authority to tax interstate commerce. However, in 1992, the Court upheld the physical presence rule under the dormant Commerce Clause in Quill Corporation v. North Dakota, notwithstanding dramatic changes in dormant …
Are Gift Cards Really Liabilities? A Class Exercise Exploring Starbucks Corporation, David Gray, Brian Huels
Are Gift Cards Really Liabilities? A Class Exercise Exploring Starbucks Corporation, David Gray, Brian Huels
The North American Accounting Studies
Stored value cards represent an important and increasingly large portion of many retailers’ revenue streams. While the outstanding balances on such cards represent accounting liabilities, these cards provide a myriad of benefits to the issuing firms (e.g., an upfront collection of cash, increased customer loyalty, and the potential for breakage or non-redemption of the card value). To illustrate the accounting treatment and revenue recognition concepts of gift cards, this exercise uses actual data from an annual report of Starbucks Corporation. The exercise introduces students to the nature of gift cards, how cards may impact customer spending, and other managerial implications. …
Ohio Leed Schools And Academic Performance: A Panel Study, 2006–2016, Allen Prindle, Ryan P. Thombs
Ohio Leed Schools And Academic Performance: A Panel Study, 2006–2016, Allen Prindle, Ryan P. Thombs
Business, Accounting and Economics Faculty Scholarship
This study investigates the effect that Leadership in Energy and Environmental Design (LEED) had on academic performance using a difference-in-differences (DID) estimator using data from the years 2006–2016. By obtaining data from the Ohio Department of Education and the Ohio Facilities Construction Commission, this investigation examines the effect that LEED design had on the Student Performance Index for schools that opened in the year 2012. Each LEED school was matched with a non-LEED school based on several criteria. The study determined that LEED did not have an impact on the Student Performance Index. Though we find no relationship, green schools …
How To Reduce The Tax Bill Of A Multinational Technology Company?, Dimitrios V. Siskos
How To Reduce The Tax Bill Of A Multinational Technology Company?, Dimitrios V. Siskos
Publications
It is said that nothing in this world is certain except for death and taxes. For those with clever accountants, however, the latter can be kept to a minimum. Particularly, companies seek to minimize their tax liability through "tax planning", adopting deductions, rebates, exemptions and other “legal” tools that the domestic tax system provides to them. However, while tax planning is considered to be quite logical in the terms of making profit, there is a grey area between this and "tax avoidance”. This paper suggests a legitimate tax plan for a multinational technology company that minimizes its tax obligations1, without …
Auditing Standards Board (Asb) Meeting Highlights, October 15-17, 2018, Cincinnati, Oh, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting Highlights, October 15-17, 2018, Cincinnati, Oh, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb), October 15-17, 2018, Meeting Agenda, Cincinnati, Oh, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb), October 15-17, 2018, Meeting Agenda, Cincinnati, Oh, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
The Future Of Employee Collective Action Waivers, Douglas O. Smith
The Future Of Employee Collective Action Waivers, Douglas O. Smith
Accounting Faculty Research and Publications
No abstract provided.
Washington County, Kentucky - Merchants (Mss 648), Manuscripts & Folklife Archives
Washington County, Kentucky - Merchants (Mss 648), Manuscripts & Folklife Archives
MSS Finding Aids
Finding aid only for Manuscripts Collection 648. Account books for three general stores in Springfield, Kentucky. Two stores are identified: Cunningham & Nall Store and William Blackwell Store.
Pendleton Family - Account Books (Mss 649), Manuscripts & Folklife Archives
Pendleton Family - Account Books (Mss 649), Manuscripts & Folklife Archives
MSS Finding Aids
Finding aid only for Manuscripts Collection 649. Five account books for a grist mill and saw mill located in East Fork, Metcalfe County, Kentucky, as well as logging operations. The account books list wages paid for daily work as well as for piece work (handles). Employees were sometimes paid in cash, but most of the wages were paid in flour, mill, or other general store goods. Some of the accounts are for customers, not employees.
A New Method Of Measuring Financial Risk Aversion Using Hypothetical Investment Preferences: What Does It Say In The Case Of Gender Differences?, A. Seddik Meziani, Elliot Noma
A New Method Of Measuring Financial Risk Aversion Using Hypothetical Investment Preferences: What Does It Say In The Case Of Gender Differences?, A. Seddik Meziani, Elliot Noma
Department of Accounting and Finance Faculty Scholarship and Creative Works
Aversion to risk is one of the main factors driving investment decisions. Studies have been based on either simple decisions in a laboratory setting or real-life decisions viewed in retrospect. The study's main contribution to the literature consists of a new and elaborate method of measuring risk combined with a real-world investment task brought into a laboratory setting and show that in this controlled environment on average women are more risk averse than men. Unlike previous studies, the authors measure risk tolerance in units that naturally map into the risk-return space used by investors, giving them the missing tool to …
Principles Of Financial Accounting, Christine Jonick
Principles Of Financial Accounting, Christine Jonick
Business Administration, Management, and Economics Open Textbooks
The University of North Georgia Press and Affordable Learning Georgia bring you Accounting I. Well-written and straightforward, Principles of Financial Accounting is a needed contribution to open source pedagogy in the business education world. Written in order to directly meet the needs of her students, this textbook developed from Dr. Christine Jonick’s years of teaching and commitment to effective pedagogy.
Features:
- Peer reviewed by academic professionals and tested by students
- Over 100 charts and graphs
- Instructional exercises appearing both in-text and for Excel
- Resources for student professional development
This textbook is an Open Education Resource. It can be reused, …
An Examination Of State And Local Government Pension Underfunding –Implications And Guidance For Governance And Regulation, Craig L. Foltin
An Examination Of State And Local Government Pension Underfunding –Implications And Guidance For Governance And Regulation, Craig L. Foltin
Business Faculty Publications
State and local government pension underfunding has become a major focus of public policy debate due in large part to recent Governmental Accounting Standards Board (GASB) actions that have brought national attention to the issue. The extent of these plans underfunding has been debated, along with the necessity for state government intervention and the level of regulatory actions that should be enacted by state legislatures. State and local public pension plans do not fall under the enumerated powers of the federal government in the Constitution and are therefore left to each individual state to regulate. The amount of plan underfunding …
Five Types Of Interest Expense, Three Sets Of New Rules, Larry Witner, Tim Krumwiede
Five Types Of Interest Expense, Three Sets Of New Rules, Larry Witner, Tim Krumwiede
Accounting Department Faculty Journal Articles
Individual taxpayers are subject to different rules for deducting different types of interest expense. The five primary types of interest for individual taxpayers are student loan interest, qualified residence indebtedness interest, investment interest, business interest, and personal interest. The law known as the Tax Cuts and Jobs Act temporarily introduced new rules for years after 2017 for qualified residence indebtedness interest, investment interest, and business interest. For 2018 through 2025, the acquisition indebtedness limit on the qualified residence indebtedness deduction has been lowered to $750,000 for loans incurred after Dec. 15, 2017, and the separate deduction for home-equity indebtedness has …
Don’S Column: Singapore Corporate Tax Rate: Is It Really A Flat Rate?, Teng Aun Khoo, Clement Tan Kai Guan
Don’S Column: Singapore Corporate Tax Rate: Is It Really A Flat Rate?, Teng Aun Khoo, Clement Tan Kai Guan
Research Collection School Of Accountancy
As there is only one corporate tax rate (CTR) in Singapore, it may appear that the Singapore CTR is a single flat rate, currently 17%. However, after taking into account the availability of the partial tax exemption (PTE)scheme, the start-up tax exemption (SUTE) scheme and the corporate income tax rebate (CITR) in Singapore, all of which have an effect of lowering a company’s tax payable, the seemingly flat Singapore CTR is not what it seems to be. Instead, it translates to various progressive tax rates for different tiers of normal chargeable income (NCI).
Don's Column: Revised Conceptual Framework For Financial Reporting (Part 1), Pearl Hock-Neo Tan
Don's Column: Revised Conceptual Framework For Financial Reporting (Part 1), Pearl Hock-Neo Tan
Research Collection School Of Accountancy
In March 2018, the International Accounting Standards Board (IASB) issued the revised Conceptual Framework for Financial Reporting (CF 2018) after five years of deliberation since the Discussion Paper was first issued. CF 2018 is immediately applicable to the IASB and International Financial Reporting Standards (IFRS) Interpretations Committee.
Comments On Discussion Paper "Financial Instruments With Characteristics Of Equity" (Fice), Pearl Hock-Neo Tan
Comments On Discussion Paper "Financial Instruments With Characteristics Of Equity" (Fice), Pearl Hock-Neo Tan
Research Collection School Of Accountancy
Comments are given on the Discussion Paper issued by the International Accounting Standards Board in June 2018 on Financial Instruments with Characteristics of Equity. The comments are given in response to the Board's public invitation for feedback on the Discussion Paper. The comments convey the author's concerns about the Discussion Paper's proposals in the light of the conceptual framework of financial reporting and a fundamental understanding of what equity and liability is. The comments propose approaches that the Board may consider in its subsequent development of its proposals.
Aggregate Mutual Fund Holdings And Fund Performance, Sanjeev Bhojraj, Young Jun Cho
Aggregate Mutual Fund Holdings And Fund Performance, Sanjeev Bhojraj, Young Jun Cho
Research Collection School Of Accountancy
In this paper we examine the differences in aggregate ownership of stocks held by passive equity funds and active equity funds and in the characteristics of stocks held by these funds. We find that holdings of passive funds do not mirror the holdings of active funds. There are systematic differences in the holdings between the two groups with active funds more likely to hold smaller stocks, growth stocks, and stocks with higher momentum, higher turnover and more recent IPOs. We also find evidence that the holdings of passive and active funds have trended closer together over time, consistent with the …
Portfolio Liquidity And Share Turnover Of Closed-End Mutual Funds, Charles P. Cullinan, Xiaochuan Zheng, Elena Precourt
Portfolio Liquidity And Share Turnover Of Closed-End Mutual Funds, Charles P. Cullinan, Xiaochuan Zheng, Elena Precourt
Accounting Department Faculty Journal Articles
We examine the relationship between the liquidity of the portfolios of closed-end mutual funds and the share turnover of closed-end funds' shares. We find that the portfolio liquidity/share turnover relationship is contingent upon the nature of the funds' shareholders. For funds with mainly smaller shareholders, there is a negative relationship between portfolio liquidity and share turnover, suggesting that smaller investors are more likely to hold shares of these funds to avoid the transaction costs associated with trading. However, as more institutional investors hold fund shares, portfolio liquidity is positively associated with share turnover.
The Evolution Of The International Corporate Tax Regime, 1920-2008, Richard Woodward
The Evolution Of The International Corporate Tax Regime, 1920-2008, Richard Woodward
Books/Book Chapters
No abstract provided.
Reflective Practice Series: Selected Instructional Models Using Synchronous Video Conferencing Software, Martin W. Sivula
Reflective Practice Series: Selected Instructional Models Using Synchronous Video Conferencing Software, Martin W. Sivula
MBA Faculty Conference Papers & Journal Articles
With the vast array of resources available to instructors, one would think that instruction and teaching would yield success for all learners. Now, well into the 21st century has much changed in the classroom? Certainly, movable desks and chairs, advanced audio and visual equipment, and a plethora of all types of technologies which might be able to enhance training and education. Over the last several decades research on individualized instruction, cognitive science, educational psychology, and multimedia instruction (to name a few) have permeated the literature on instruction. With all the research and the vast array of studies on improving …