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Articles 3031 - 3060 of 39951
Full-Text Articles in Business
Analysts' Earnings Per Share Forecasts: The Effects Of Forecast Uncertainty And Forecast Precision On Investor Judgements, Clarence Goh
Analysts' Earnings Per Share Forecasts: The Effects Of Forecast Uncertainty And Forecast Precision On Investor Judgements, Clarence Goh
Research Collection School Of Accountancy
This study uses controlled experiments to investigate the joint effects of forecast uncertainty and forecast precision on investor judgements. It finds that forecast precision moderates the effects of forecast uncertainty on investors' forecast reliability judgements such that the effects of forecast uncertainty on investors' judgements of forecast reliability are more negative when an analyst's point earnings per share (EPS) forecast is rounded than when it is precise. In addition, the relationship between forecast precision and investors' judgements of forecast reliability is mediated by investors' perceptions of forecast attributes. The evidence also suggests that while forecast uncertainty exerts a negative effect …
Irs Scrutiny And Corporate Innovation, Nathan Goldman, Niklas Lampenius, Suresh Radhakrishnan, Arthur Stenzel, José Elias Feres De Almeida
Irs Scrutiny And Corporate Innovation, Nathan Goldman, Niklas Lampenius, Suresh Radhakrishnan, Arthur Stenzel, José Elias Feres De Almeida
School of Accountancy Faculty Publications
The IRS administers tax laws enacted by Congress. As part of the IRS's duties, they often consider taxpayers' financial statements to help ensure accurate tax reporting and payments. We posit that enhanced financial statement disclosures of tax information under FASB Interpretation Number 48 (FIN 48) lead to more IRS scrutiny and alter the incentives for corporate innovation. Using patent applications as a measure of corporate innovation, we employ a difference-in-differences research design with publicly listed US firms as the treatment group and privately held US firms not subject to the disclosure requirements as the control group. We find robust evidence …
Strategies Adopted By Tourism Leaders To Reduce Tourist Harassment, Shawn Marie Scarlett
Strategies Adopted By Tourism Leaders To Reduce Tourist Harassment, Shawn Marie Scarlett
Walden Dissertations and Doctoral Studies
Some hotel tourism managers and small and medium-sized business owners lack strategies to reduce tourist harassment. Tourism leaders are concerned with tourist harassment because it is one of the significant causes of dissatisfaction for guests. Grounded in the stakeholder theory, the purpose of this qualitative multiple-case study was to explore strategies adopted by tourism leaders to reduce tourist harassment. The participants comprised four tourism leaders and experts in the tourism sector who employed strategies to diminish tourist harassment in their organizations. The data were collected using semistructured interviews and a review of implemented policies. Data were analyzed using thematic analysis …
World-Class Research An D Development Management; Customer And Supplier Value Chain; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants
World-Class Research An D Development Management; Customer And Supplier Value Chain; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants
Guides, Handbooks and Manuals
No abstract provided.
From Canonical Law To Offshore Finance: Confessing To Priests And Bankers In Luxembourg, Samuel Weeks
From Canonical Law To Offshore Finance: Confessing To Priests And Bankers In Luxembourg, Samuel Weeks
College of Humanities and Sciences Faculty Papers
In this article, I address two recurring tendencies that I heard during a recent period of research on banking secrecy in Luxembourg. First, my banker interviewees frequently mentioned personal transgressions for why many of their clients hide assets “offshore.” The wrongdoings my interlocutors cited included not only clients’ tax evasion, bankruptcy, and avoidance of liability – but also divorce, adultery, and the existence of out-of-wedlock children. Second, with a similar frequency, my interviewees drew parallels between the secrecy laws covering bankers and those afforded to other professionals in the country. Article 458 of Luxembourg’s Penal Code, dating from the nineteenth …
How To Help Your Clients Understand Their 1099-K And Its Everchanging Threshholds, Shelby Follis, Michelle S. Freeman
How To Help Your Clients Understand Their 1099-K And Its Everchanging Threshholds, Shelby Follis, Michelle S. Freeman
ETSU Faculty Works
Although there have not been many ta law changes this year, one tax policy change being implemented this year is sure to cause confusion for a plethora of our clients. That change is the new reporting requirements for the 1099- K. CPA firms are already beginning to get calls from clients about these information reporting forms. If you are a tax preparer, you will no doubt have to help your clients sort through the tax consequences of this form if they use third parties such as PayPal, Venmo and many others for day-to-day cash transactions [...]
Using The Federal Reserve’S Balance Sheet To Predict Macroeconomic Outcomes, Michael J. Crawley
Using The Federal Reserve’S Balance Sheet To Predict Macroeconomic Outcomes, Michael J. Crawley
Accounting Faculty Publications and Presentations
This study investigates whether the U.S. Federal Reserve’s balance sheet can be used to predict macroeconomic outcomes. The Federal Reserve writes its own accounting standards, and I recast portions of the Federal Reserve’s weekly balance sheet as if it more closely followed Generally Accepted Accounting Principles. Specifically, I estimate the fair value of the Federal Reserve’s U.S. Treasury notes and bonds and calculate the associated unrealized gains and losses. I demonstrate that unrealized gains (losses) on the Federal Reserve’s U.S. Treasury notes and bonds are associated with lower (higher) one-quarter ahead inflation and real gross domestic product growth. Additionally, I …
Audit Evidence, Technology, And Judgement: A Review Of The Literature In Response To Ed‐500, Dereck Barr‐Pulliam, Christopher G. Calvin, Marc Eulerich, Arpine Maghakyan
Audit Evidence, Technology, And Judgement: A Review Of The Literature In Response To Ed‐500, Dereck Barr‐Pulliam, Christopher G. Calvin, Marc Eulerich, Arpine Maghakyan
Accounting Faculty Publications
In October 2022, the International Auditing and Assurance Standards Board (IAASB) issued Exposure Draft 500 (ED-500). This is focused on revising and integrating the standard auditors use when evaluating audit evidence during an external audit. This study contributes to the ongoing discourse as the IAASB evaluates feedback to ED-500 and executes its standard-setting agenda. We review academic literature published in the past 10 years to synthesize extant knowledge specifically on the use of technology and the application of professional skepticism during audit evidence evaluation. Our review offers factors the IAASB should consider when seeking to modernize and future-proof its standards, …
Accounting Function Hierarchies And Financial Reporting Quality, Shuo Li
Accounting Function Hierarchies And Financial Reporting Quality, Shuo Li
Dissertations and Theses Collection (Open Access)
I examine how the hierarchical structure of a firm’s accounting function influences its financial reporting quality. Using information from accounting employees’ online resumes to infer the hierarchical layers in a firm’s accounting function, I find that a firm with a more hierarchical accounting function exhibits higher financial reporting quality. Further analysis shows a hierarchical accounting function is associated with a reduced likelihood of internal control weaknesses, in particular internal control weaknesses in the segregation of duties and accounting personnel matters. These findings suggest that a hierarchical accounting function enhances financial reporting quality through improving internal control. These effects are more …
Examining Sustainable Overseas Investment Information-Sharing Model For Automobile Enterprises: A Multi-Modal Weight Network Approach, Yuan Cheng, Xiaofang Chen, Changbo Lin, Sheqing Ma, Jie Feng
Examining Sustainable Overseas Investment Information-Sharing Model For Automobile Enterprises: A Multi-Modal Weight Network Approach, Yuan Cheng, Xiaofang Chen, Changbo Lin, Sheqing Ma, Jie Feng
Research Collection School Of Accountancy
In an era of globalization, automotive companies are increasingly looking to make overseas investments to expand their production capacity and explore foreign markets. However, the outcomes of such investments are often influenced by a myriad of factors, including policy changes, social dynamics, and market conditions. To address the need for a comprehensive overseas investment information-sharing model, this research proposes an innovative approach based on a multi-modal weight network. This model aims to provide users with a global perspective on overseas investment opportunities, encompassing policy insights, and market dynamics. It integrates data from various sources, offering multi-dimensional information on investment regions, …
Auditing Standards Board (Asb), Meeting Highlights, February 1-2, 2024 Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb), Meeting Highlights, February 1-2, 2024 Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb), Meeting Agenda, February 1-2, 2024, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb), Meeting Agenda, February 1-2, 2024, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
The New Management Accounting Ecosystem: A Retrospective View And Path To The Future, Chris Akroyd, Kevin E. Dow, Andrea Drake, Jeffrey Wong
The New Management Accounting Ecosystem: A Retrospective View And Path To The Future, Chris Akroyd, Kevin E. Dow, Andrea Drake, Jeffrey Wong
Hunt Institute Working Paper Series
In this paper we argue that management accounting research should seek to expand to examine the broader ecosystem of information sources that influence organizational performance. We introduce the concept of the management accounting ecosystem as a means of linking discrete management accounting research topics to the broader environment in which organizations operate. By doing this, we can better bridge the gap between management accounting research and management accounting practice. Our goal is to encourage more cross-disciplinary research that provides a better understanding of the ecosystem in which management accounting practitioners operate. We encourage researchers to submit studies to “Advances in …
Pengaruh Talent Management Dan Servant Leadership Terhadap Kinerja Asn Kantor Pusat Bpk Ri, Nurwinten Panggabean
Pengaruh Talent Management Dan Servant Leadership Terhadap Kinerja Asn Kantor Pusat Bpk Ri, Nurwinten Panggabean
Jurnal Administrasi Bisnis Terapan
This study aims to determine and analyze the influence of talent management and servant leadership on ASN performance both partially and collectively. The research method used is descriptive and verification. The research was conducted at 95 ASNs at the BPK RI Head Office. Sampling was carried out using simple random sampling technique. The data analysis technique used is multiple regression analysis. The findings of this study are that partially or jointly talent management and servant leadership affect ASN performance. Furthermore, a determinant value is obtained worth 0.956, this gives the meaning that talent management and servant leadership are able to …
The Effect Of Financial Literacy And Locus Of Control Towards Financial Management Behavior Among Gen Z As Online Lenders, Wening Restiyanti, Winwin Yadiati
The Effect Of Financial Literacy And Locus Of Control Towards Financial Management Behavior Among Gen Z As Online Lenders, Wening Restiyanti, Winwin Yadiati
Journal of Accounting Auditing and Business
It has been observed that online loans are widely used in Indonesia among people of productive age, but there are concerns about their knowledge and self-control, which can affect their financial management behavior. To address this, a study was conducted to examine the impact of financial literacy and locus of control on the financial management behavior of Generation Z individuals (aged 18 to 28 years) who use or have used the ShopeePinjam and/or ShopeePayLater platforms. The data was gathered from 202 respondents through online social media platforms. The findings of the study show that financial literacy and locus of control …
Determinants In Choosing A Career As An Accountant In The Government Or Non-Government Sector, Dwi Putri, Sri -. Mulyani
Determinants In Choosing A Career As An Accountant In The Government Or Non-Government Sector, Dwi Putri, Sri -. Mulyani
Journal of Accounting Auditing and Business
Governments and companies rely on expert and skilled accountants to prepare reliable and relevant financial and management reports. As a result, pursuing a career as an accountant in the government or non-government sector is a viable option for graduates of accounting programs. This study aims to identify the factors that influence students and graduates of the Bachelor of Accounting program to pursue careers as accountants in government or non-government sectors. Qualitative research methods were used to collect data through interviews with 67 students from UNPAD and UPI, 15 UNPAD and UPI graduates working in the non-government sector, and 15 UNPAD …
The Influence Of Corporate Culture, Work Environment, Leadership Skill On Employee Performance Mediated By Employee Motivation On Fast Food Restaurant In Batam, Muhammad Donal Mon, Teresia Armeta Herman
The Influence Of Corporate Culture, Work Environment, Leadership Skill On Employee Performance Mediated By Employee Motivation On Fast Food Restaurant In Batam, Muhammad Donal Mon, Teresia Armeta Herman
Journal of Accounting Auditing and Business
Everything in life has changed as a result of globalization, including business. In the era of economic globalization, firms are now more competitive than ever. This suggests that every business needs to adapt in order to anticipate economic uncertainty. For businesses to maximize the performance of their human resources and prepare them for competitiveness, they require effective and efficient management. As a result, businesses must understand the factors that influence employee performance. The article aims to analyze company culture, work environment and leadership skills which are mediated by motivation so that they can influence employee performance. This research uses a …
The Impact Of Taxpayer Awareness, Tax Service Quality, Tax Counseling, And Tax Sanctions On Individual Taxpayer Compliance, Agus Sagita Manurung, Kenny Ardillah
The Impact Of Taxpayer Awareness, Tax Service Quality, Tax Counseling, And Tax Sanctions On Individual Taxpayer Compliance, Agus Sagita Manurung, Kenny Ardillah
Journal of Accounting Auditing and Business
This study aims to examine the effect of taxpayer awareness, tax service quality, taxpayer counseling, and tax sanctions on individual taxpayer compliance at the Pulo Gadung Pratama Tax Service Office. The independent variables in this study are taxpayer awareness, tax service quality, taxpayer counseling, and tax sanctions, while the dependent variable is individual taxpayer compliance. The research population is in Pulogadung with a total sample of 100 individual taxpayers. This study uses primary data and simple random sampling method. The results of this study show that taxpayer awareness, tax service quality, tax counseling, and tax sanctions have a positive effect …
The Effect Of Gender Diversity, Experience, And Busyness Of Directors On Integrated Reporting Disclosure (Study On Companies In India, Japan, And Malaysia), Tsabita Pharama Husna, Dini Rosdini, Faoziah Ulfah Fatmawati
The Effect Of Gender Diversity, Experience, And Busyness Of Directors On Integrated Reporting Disclosure (Study On Companies In India, Japan, And Malaysia), Tsabita Pharama Husna, Dini Rosdini, Faoziah Ulfah Fatmawati
Journal of Accounting Auditing and Business
This study aims to determine the effect of gender diversity, experience diversity, and busyness diversity on integrated reporting disclosure. This study uses data on directors and integrated reporting of top 30 companies from Asian countries, namely India, Japan, and Malaysia, resulting in 101 samples during the observation time of 2020-2022. The sample determination used a purposive sample method. The independent variable is measured using the Blau Index while the dependent variable is measured using the Integrated Reporting Checklist. The data obtained was then analyzed using descriptive analysis and multiple linear regression.The results of this study indicate that gender diversity and …
Trust, Socioeconomic Factors, And Institutional Dynamics In Africa's Emerging Insurance Market, Nelson Nwani Nkwor, Nnachi Egwu Onuoha
Trust, Socioeconomic Factors, And Institutional Dynamics In Africa's Emerging Insurance Market, Nelson Nwani Nkwor, Nnachi Egwu Onuoha
Journal of Accounting Auditing and Business
The study investigates the causality link between trust and insurance market development and the influence of socioeconomic and institutional factors on trust in insurance in the emerging market context. Relying on dual theories of bounded rationality and opportunism, VAR Granger Causality Test and the Two-Stage Least Squares (2SLS) analytical approaches, and a contextualised understanding of Africa's insurance market, the study finds a unidirectional causal link from trust to insurance market development, which suggests that market activities are driven by trust in insurance. Additionally, results show that trust in insurance is driven by socioeconomic and institutional factors in Africa’s insurance market. …
Impact Of Capital Structure On Innovation And Performance Of Small And Medium Enterprises In Nigeria: A Study Of The Sector In The North Central States, Sani Alfred Ilemona, Sunday Nwite
Impact Of Capital Structure On Innovation And Performance Of Small And Medium Enterprises In Nigeria: A Study Of The Sector In The North Central States, Sani Alfred Ilemona, Sunday Nwite
Journal of Accounting Auditing and Business
The issue of capital structure of Small and Medium Enterprises (SMEs) and the impact of each component on the innovation and performance of the sector in Nigeria has been lingering. A number of studies have been done on financial leverage businesses but none on SMEs in Nigeria. The aim of this study therefore is to examine the impact of capital structure on innovation and performance of SMEs in Nigeria: A study of the sector in the North Central States of the country. Random sampling technique was adopted and data were sourced primarily from 480 respondents comprising owners and managers of …
Impact Of Corporate Governance On Sustainability Reporting: A Study Of Deposit Money Banks In Nigeria (2012-2021), Amarachi Queen Gabriel-Odom, Isaac Monday Ikpor, Uche Chukwu
Impact Of Corporate Governance On Sustainability Reporting: A Study Of Deposit Money Banks In Nigeria (2012-2021), Amarachi Queen Gabriel-Odom, Isaac Monday Ikpor, Uche Chukwu
Journal of Accounting Auditing and Business
This study examined the impact of corporate governance on sustainability reporting of deposit money banks in Nigeria. Specifically, the study assessed the effect of Audit Committee Activities (ACA), Independent Directors (IND), and Gender Diversity (GDT), respectively, on sustainability reporting of deposit money banks in Nigeria. The dependent variable of the study is Social Sustainability Reporting (SSR), used to proxy sustainability reporting, while corporate governance mechanisms are the independent variables. Ex post facto research design was used with a sample of ten (10) deposit money banks in Nigeria obtained from annual time series data of NSE facts books from 2012 to …
Don't Make Me Look Bad: A Study On The Relationship Between Ceo Narcissism And Opinion Shopping, Ali Jon Kooti
Don't Make Me Look Bad: A Study On The Relationship Between Ceo Narcissism And Opinion Shopping, Ali Jon Kooti
Theses, Dissertations and Capstones
CEO narcissism has become an urgent growing trend in business and accounting literature lately due to its strategic impact on CEO behavior and decision-making. Similarly, the opportunistic behavior of audit opinion shopping is a well-known concern among U.S. and international regulators and has been the subject of academic research for decades. This study investigates the association between the two. Specifically, this study examines whether narcissistic CEOs, motivated by their need for positive self-image, recognition, and praise, as well as their fear of adverse effects on their status and compensation, engage in opinion shopping in order to avoid receiving an unfavorable …
2024-2025 Operating Budget, Morehead State University. Budget & Financial Planning Office.
2024-2025 Operating Budget, Morehead State University. Budget & Financial Planning Office.
Morehead State University Operating Budgets Archive
2024-2025 Operating Budget of Morehead State University.
2023-2024 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
2023-2024 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
Morehead State University Audit Reports
2023-2024 Audit Report for Morehead State University.
The Effects Of Management Control Systems And Innovation Presence On Bank Efficiency, Marjorie M. Abney
The Effects Of Management Control Systems And Innovation Presence On Bank Efficiency, Marjorie M. Abney
Theses, Dissertations and Capstones
The banking industry is currently experiencing its most notable period of technological transformation in history. Community banks in the U.S. have invested heavily in technology over the past decade with the goal of improving efficiency but have not achieved the expected outcomes in efficiency ratio. The literature identifies management control systems (MCS) in accounting as having the potential to benefit corporate innovation processes, suggesting that flexible and interactive MCS generally benefit corporate innovation. More specifically, the research suggests that the effectiveness of management controls on firm performance is dependent on the mode of innovation in which the firm operates. Following …
An Analysis Of Corporate Social Responsibility And Real Earnings Management, Rachel Brassine
An Analysis Of Corporate Social Responsibility And Real Earnings Management, Rachel Brassine
Theses, Dissertations and Capstones
Real earnings management (REM) is costly in the form of intense loan restrictions, increased interest expense, and public scrutiny. Nevertheless, companies still practice REM. Based on agency and stakeholder theories, this research predicts that as a company’s CSR score increases, REM will decrease, and this association will become more negative when a critical mass of females on the board of directors exists and when a board-level CSR committee is present. This study also predicts that when a company offers an executive incentive plan based on CSR metrics, REM will decrease, and the relationship will become more negative with a critical …
Accounting Firms’ Concerns With The Sec's Proposal To Report Scope 3 Greenhouse Gas Emissions, Julia Ellerbruch
Accounting Firms’ Concerns With The Sec's Proposal To Report Scope 3 Greenhouse Gas Emissions, Julia Ellerbruch
Senior Honors Projects
No abstract provided.
Measuring Financial Statement Disaggregation Using Xbrl, Joseph A. Johnston, Kenneth J. Reichelt, Pradeep Sapkota
Measuring Financial Statement Disaggregation Using Xbrl, Joseph A. Johnston, Kenneth J. Reichelt, Pradeep Sapkota
Faculty Publications - Accounting
We develop a measure of disclosure quality using disaggregation of financial statement items from the Form 10-K XBRL filing. Our measure (ITEMS) extends Chen, Miao, and Shevlin’s (2015),DQ measure and is distinct from R. Hoitash and U. Hoitash’s (2018) ARC measure. Our measure provides a simple measure of disaggregation by counting the balance sheet and income statement line items, it does not depend on the data aggregators’ collection process and is readily available shortly after the Form 10-K is filed. We validate ITEMS by showing that firm fundamentals correlate to ITEMS in the predicted direction using …
The Pursuit Of Truth In Accounting: How Accountants Communicate Findings And Share Their Narratives, Kelly A. Mckenna
The Pursuit Of Truth In Accounting: How Accountants Communicate Findings And Share Their Narratives, Kelly A. Mckenna
2024
This three-paper dissertation investigates two mechanisms by which accountants can share their narrative and express the truth: data visualization and whistleblowing. The first paper is a comprehensive literature review of the quantitative data visualization research in accounting. We find that accounting research is highlighting data visualization usage for performance management, financial disclosure, system design, risk assessment, impression management, and fraud and forensics. While the existing contributions to data visualization research are substantive and important to accounting practice, many opportunities for data visualization remain under-or unexplored. The second paper investigates how accountants make the decision to blow the whistle and share …