Business Commons^™

The Effect Of Intangible Resources On Selling, General, And Administrative Cost Behavior Of Young And Established Firms, Menghistu M. Sallehu, Ingyu Chiou, Yifan Liu

The North American Accounting Studies

In this paper we investigate the effect of intangible resources on the relationship between activities and SG&A costs, and examine this effect on young and established firms. Prior research shows that costs are sticky in that costs decrease to a lesser extent following decrease in activities than they do increase following increase in activities of the same magnitude. We hypothesize that firms relying on intangible resources will exhibit stronger sticky cost behavior because (i) intangible resources are strategic resources and (ii) they possess unique properties that constrain managers’ ability to selectively cut resources. Using a large sample of US firms, …

Increasing Efficiency Through Accounting: Examining Factors Influencing Uses Of The Internal Service Fund Among County Governments, Steve Modlin

The North American Accounting Studies

ABSTRACT. Previous studies involving internal service fund (ISF) use over the past thirty years point to a decline due to limited usefulness and the ability for local governments to reallocate costs to various departments. In order to determine if this trend is continuing, a thorough analysis was conducted of North Carolina County Comprehensive Annual Financial Reports (CAFRs). Initial findings indicate that there has been a slight increase in ISF use with the province still among larger governments, but the number of services utilized through an ISF continues to decline. Additional survey data suggest less experienced finance officers, a lower number …

Negligence In Not Discovering Fraud Etc. [Bibliography], American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.

Assessing The Impact Of Covid-19 On Financial Statements: Challenges And Improvements For The Future, Enidia Xhokaxhiu

Honors Projects in Accounting

The COVID-19 pandemic created several challenges in financial reporting and had a major impact on financial statements. The objective of this thesis is to discuss how financial statements were impacted from an auditing perspective. The goal is to analyze how covid affected the likelihood of misstatement and auditor going concern opinions and understand the challenges that were faced among auditors. By understanding these challenges and how these different areas impacted financial statements, auditors will know how to adjust their processes and become more familiar with these challenges for the future. Overall, the pandemic has caused several negative impacts, and this …

Irs Modernization – Preparing Clients, Shelby Follis, Michelle S. Freeman

ETSU Faculty Works

Internal Revenue Service (IRS) procedures seem to be outdated due to a lack of technology. On a good day, one can call the IRS and only wait on hold for an hour or two before speaking to an agent who may request a form be faxed. A tax professional may have spent half their workday by the time the situation is resolved or a plan of action has been established. It is no secret the IRS has had many setbacks the past 10 years including budget cuts, employment drops and workload increases. The budget declined by 17% from 2010 to …

How Does Rolling Conformity Affect State Tax Revenue?, Tyler Johnson

Graduate Theses and Dissertations

Recent federal tax legislation has dramatically altered the landscape of state taxation. A product of this change is the increased interest in rolling conformity among corporate income taxing states. Under rolling conformity, states adopt federal tax provisions on a continual basis without the need for legislative approval. Despite its benefits, academic literature theorizes that rolling conformity is associated with several attributes that may negatively impact state budgets. I assess the merits of these concerns by examining the effect of rolling conformity on state corporate tax revenue. My results suggest that corporate tax revenue in rolling conformity states is more sensitive …

An Analysis On The Efficiency Of Philippine Microfinance Institutions: A Stochastic Frontier Approach, Ryan Lou Dio, Elijah Jacob Mendoza, Lunette Clarisse Nunez, Ma. Ellory Villanueva, Myrna S. Austria, Tereso S. Tullao Jr

Angelo King Institute for Economic and Business Studies (AKI)

Microfinance institutions (MFIs) were created to provide loans and financial services for the poor as commercial banks have requirements that are not accessible to them. The Philippines government soon started using MFIs as a poverty alleviation tool to answer the market failure created by the commercial banking industry since it cannot accommodate the needs of low-income earners due to the high costs attached to it. However, recent studies have shown that MFIs are “mission drifting,” which means that they are deviating from their original social purpose and becoming more financially driven. As a result, this paper estimates the financial and …

Buffering The Negative Impacts Of Age Diversity On Company Performance And Innovation: The Roles Of Knowledge Transfer And Environmental Uncertainty, Tiecheng Xu

Dissertations and Theses Collection (Open Access)

The VUCA (Volatility, Uncertainty, Complexity, Ambiguity) era has resulted in significant uncertainty in the global economy, while deglobalization in international politics and economics, and the interweaving of old and new contradictions, have presented substantial challenges to businesses. On the other hand, aging is a crucial issue that China and the world at large are currently facing. It is essential to study the relationship between employee age structure and enterprise performance.

Different researchers have provided empirical analyses of the effects of age diversity on organizational performance and innovation, but the conclusions are not consistent. According to the research in this paper, …

Using Team Rewards And Individual Assessment To Incentivize Collaboration In Team Projects, Prasart Jongjaroenkamol

Research Collection School Of Accountancy

Team projects are commonly used in higher education across different disciplines to promote cooperation among students. However, achieving this objective can be challenging. To address this issue, educators have explored various strategies, such as implementing peer evaluation or having periodic consultations with teams. In this paper, I present a novel approach to team assessment that combines team rewards with individual assessment. In this assessment, each team member independently takes a quiz, and the team's score is determined by the average performance of its members. Consequently, the team reward becomes intricately tied to the individual learning outcomes of all team members. …

Climate Policy Uncertainty And Corporate Tax Avoidance, Md Ruhul Amin, Akinloye Akindayomi, Md Showaib Rahman Sarker, Rafiqul Bhuyan

School of Accountancy Faculty Publications

Highlights

• This study investigates the relation between climate policy uncertainty and corporate tax avoidance.

• Firms undertake aggressive tax avoidance strategies during periods of heightened climate policy uncertainty.

• Further analysis indicates that cash savings from lower tax payments are used to pay dividends and not retained for reinvestment.

• Findings are consistent with the precautionary hypothesis that firms become more (i) conservative in their long-term investment strategies and (ii) risk-averse during periods of elevated climate policy uncertainty.

Abstract

This study examines the relation between climate policy uncertainty and corporate tax avoidance. Using a novel measure of climate policy uncertainty (CPU), we document …

Data Analytics And Compliance With Aacsb Accounting Technology Standards: A Critically Appraised Topic, Gregory J. Tanzola

Engaged Management ReView

As technology accelerates and gains importance in the accounting industry, the inclusion of technology in accounting curricula also becomes more important. Indeed, this inclusion is a requirement of the academic accounting accrediting body, The American Association to Advance Collegiate Schools of Business (AACSB). However, neither minimal guidance nor standards for meeting the technology requirements currently exist. This topic paper examines how academic accounting departments may address data analytics as a component of the AACSB’s technology requirement. The analysis synthesizes peer-reviewed articles exploring how data analytics are being integrated into accounting curricula and identifies three main concerns: (1) the need for …

Exploring The Relationship Between Financial Transparency And Sustainability Transparency In The Fashion Industry, Sohaila Hussaini

Dissertations

The focus of this research is to investigate the relationship between the corporate sustainability attributes of financial transparency and sustainability transparency in the fashion industry. Many firms in the fashion industry disclose sustainability reports to communicate their efforts and activities for promoting sound environmental, social, and governance-related policies and practices. However, recent literature suggests that within the fashion industry, incomplete disclosures and a general lack of transparency diminish the usefulness and effectiveness of such reports. This study seeks to ascertain whether observed shortcomings associated with environmental, social, and/or governance-related disclosures are associated with similar shortcomings in corporate financial reporting completeness …

Updated Chart Of Accounting Doctoral Graduates By School And Year, James R. Hasselback

Individual and Corporate Publications

No abstract provided.

Management Of Operations In Projects Including Planning, Organization And Control From The Beginning To The End Of Implementation, Burim Isa Berisha Dr.Sc

International Journal of Business and Technology

The project usually arises as soon as the client’s need is identified, and goes through all the extensive phases and sub-phases to take its true form and put into operation. The project is divided into two main parts that include Planning and Implementation that are separate in these stages: definition, planning, organization, control, completion. Planning involves a detailed calculation of the project. This includes known facts, admissible facts and risk calculation. Activity model used by IKOMs Planning as a process involves the cost that accompanies it. The manager must strike the balance between cost and benefit. Project control uses data …

Project Planning And Control, Burim Isa Berisha Dr.Sc

International Journal of Business and Technology

Operations management is important because it relates to the creation of products and services on which we are all dependent. Operations management is also quite motivating; operations are the center of many changes that affect business - changes in customer preferences, changes in the supply chain caused by technologies based on the businesses where we work, where we want to work and so on.

Operations Management includes the role of operations management, the various characteristics of processes, management activities, the responsibilities of managers, and the timely evolution of Operations Management.

Operations Management is a constant change, fostering creativity which allows …

Long-Term Auditor-Client Relationship And Its Effects On The Audit Quality, Burim Isa Berisha Dr.Sc

International Journal of Business and Technology

Apart from this, the long-term Auditor client relationship has been the center of attention in most of the discussions and debates as well. Numerous studies have been conducted by the academic researchers, financial and professional analysts, regulatory authorities and governing bodies, and in some cases by the Auditors and the firms as well regarding the effects of long-term Auditor-client relationship on audit quality, equity risk premium, financial reports quality, audit pricing etc. These studies provide us with different results, both with the positive and negative associations and effects of long-term Auditor-client relationship on the basis of different factors and contexts. …

Management Of Small Enterprises And Family Businesses In The Republic Of Kosovo, Burim Isa Berisha Dr.Sc, Burim Berisha B.B

International Journal of Business and Technology

Small businesses represent the driving force of an economy. They are the key that enables the production and marketing of thousands of products and services thus becoming the basis for a sound economic development. Consequently, small businesses are of vital importance to the economy.

Small business is a generator of innovation and a source of new jobs. The trend shows that small businesses are the backbone of all developments and movements in the economic system.

The small business scope is present in almost every pore of social and economic life.

According to the Statistical Register for Businesses, there are 9,358 …

The Process Of Adapting Innovations In Banking Services By Businesses In Kosovo, Burim Isa Berisha Dr.Sc, Burim Berisha B.B

International Journal of Business and Technology

This dissertation addresses the importance of a business model from businesses in Kosovo, which is able to adapt innovations from the banking sector such as digital services, and through which become part of a global market where such developments occur step by step. very fast At the beginning of this paper will be given definitions related to the main concepts that are addressed such as business model, innovations in banking services - digitalization of services and the role and importance of linking a business model with banking services of the time. After the theoretical part, from which the main concepts …

Agency Theory And Audit Quality, Burim Isa Berisha Bb

International Journal of Business and Technology

Auditing plays a vital role in reducing both: information asymmetry by empirically confi rming the validity of fi nancial statements and agency problems. The principal- agent confl ict illustrated in agency theory, where principal (owner) lack reasons to believe their agents (managers) because of information asymmetries and contradictory motives. Information asymmetry deals with the study of decisions in transactions where one party has more or superior information than other. Agents (either directors or auditors) may be trustworthy without further incentives to align interest or monitoring strategies such as audit or increased regulation. However, the simple agency model would recommend that …

The Process Of Adapting Innovations In Banking Services By Businesses In Kosovo, Burim Isa Berisha Dr.Sc, Burim Berisha B.B

International Journal of Business and Technology

This dissertation addresses the importance of a business model from businesses in Kosovo, which is able to adapt innovations from the banking sector such as digital services, and through which become part of a global market where such developments occur step by step. very fast At the beginning of this paper will be given definitions related to the main concepts that are addressed such as business model, innovations in banking services - digitalization of services and the role and importance of linking a business model with banking services of the time. After the theoretical part, from which the main concepts …

An Empirical Analysis Of Sentiment And Confidence Regarding Interest Rates In Disclosures Of Public Firms In The U.S. Fintech Sector, James J. Farley

USF Tampa Graduate Theses and Dissertations

This dissertation studied the channel of communication of 10-K and 10-Q financial reports and the effectiveness of relaying interest rate sentiment. 10-K financial reports relay information regarding a company’s financials on a yearly basis while 10-Q reports relay information on a quarterly basis. To study a newer industry of Fintech and how it may be affected by interest rates it was necessary to narrow Fintech to the United States and a coordinated public channel of communication using the 10-Q and 10-K financial reports. Fintech emerged as a relevant word and industry coming off the Great Recession of 2009. During the …

From Mindset To Action: Accountants As Stewards For Sustainability, Yvonne Chan

Asian Management Insights

They need to start preparing for this new role now.

The Chatgpt Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?, David A. Wood, Ryan D. Sommerfeldt, Muskan P. Achhpilia, Mollie T. Adams, Sanaz Aghazadeh, William G. Heninger, Jeffrey Pickerd, Jon Kerr

Faculty Publications

ChatGPT, a language-learning model chatbot, has garnered considerable attention for its ability to respond to users’ questions. Using data from 14 countries and 186 institutions, we compare ChatGPT and student performance for 28,085 questions from accounting assessments and textbook test banks. As of January 2023, ChatGPT provides correct answers for 56.5 percent of questions and partially correct answers for an additional 9.4 percent of questions. When considering point values for questions, students significantly outperform ChatGPT with a 76.7 percent average on assessments compared to 47.5 percent for ChatGPT if no partial credit is awarded and 56.5 percent if partial credit …

Audit Adjustments And The Discontinuity In Earnings Distribution Around Zero, Chu Yeong Lim, Themin Suwardy, Tracey Chunqi Zhang

Research Collection School Of Accountancy

Accounting researchers have documented that a discontinuity exists in earnings distribution around zero. However, there is considerable debate among researchers whether the earnings discontinuity around zero is caused by earnings management. We aim to shed light on the earnings discontinuity debate by examining the impact of audit adjustments on the distribution of earnings using a unique dataset from Singapore containing both recorded and waived adjustments. We find that audit adjustments do not reduce the discontinuity of earnings distribution around zero. This affirms that the results of Lennox et. al (2016) based on pre-tax earnings also apply to post-tax earnings and …

Public Communication Of Audit Risks And Related-Party Transactions: Evidence From China, Ole-Kristian Hope, Heng Yue, Qinlin Zhong

Research Collection School Of Accountancy

This paper examines whether and how firms' engagement in related-party transactions (RPTs) is shaped by public communication of audit risks as required by the expanded audit report. Using the phased regulatory changes in China and a difference-in-differences design with firm fixed effects and matching, we find that firms significantly reduce their RPTs after the adoption of expanded audit reports (EARs). To investigate potential mechanisms, we find that (1) investor scrutiny increases after the adoption of EARs, (2) the reduction of RPTs is more pronounced when EARs are more likely to attract investor attention, and (3) the reduction of RPTs is …

Sustainability Transformation: The Role Of Accountancy And Finance Professionals In The Singapore Manufacturing Sector, Jiwei Wang, Holly I. Yang, Liandong Zhang, Sanli Pinar Darendeli, Ying-Chi Huang

Research Collection School Of Accountancy

Sustainability is already reshaping the Singapore manufacturing sector. The majority of companies surveyed (70%) have started their sustainability transformation in one form or another, and many have initiated discussions. However, on the whole, only 37% of companies have implemented sustainability initiatives, and 21% have reported on sustainability. On the bright side, these percentages are slated to double within 1-3 years. The infusion of sustainability into the manufacturing sector has led to accountancy and finance professionals potentially playing a bigger role in their organisations, particularly in aligning the sustainability objectives with business strategies. The study notes that manufacturing companies are mostly …

Not All Best Practices Result In Best Performances: Two Empirical Studies Of Online Accounting Education, Mark Sanders

Dissertations

Exploring the impact of specific pedagogical strategies in online accounting education on student learning outcomes is central to this research. This two-study dissertation focuses on the influence of course delivery methods on student performance and the mediating function of accounting efficacy. A diverse sample of accounting and business students was quantitatively analyzed to determine the relationship between course structure, classroom justice, students’ motivation and their accounting efficacy, applicability of learned material, and final grades. Even though certain teaching practices were advantageous, the combination of these practices did not always lead to improved student performance, according to the findings. Significant determinants …

Sustainability Disclosure In The Malaysian Construction Sector: The Effect Of Community And Media Legitimacies, Suria Majdi, Norman Mohd Saleh, Maizatulakma Abdullah, Norazlan Alias

The South East Asian Journal of Management

Research Aims: The objective of the study is to examines the effects of stakeholder pressure on sustainability disclosure (SD). The study includes the effect of community on SD when company consider the media as one of the legitimate stakeholders.

Design/Methodology/Approach: Stakeholder legitimacy is evaluated using SD via content analysis based on panel data sample from construction and property sector.

Research Findings: It was found that legitimacy is an antecedent and has positive relationship with SD. Furthermore, this relationship between community legitimacy and SD is stronger when mediated by media legitimacy.

Theoretical Contribution/Originality: This study shows the effects of legitimacy attribute …

The Effect Of Cloud-Based Platforms On Auditing Standards Set By The Pcaob, Quinn Bourland

Honors Theses

As accounting software has evolved over time, so have the procedures and expectations associated with those programs. Similarly, cloud-based platforms have become more and more prevalent, and theoretically, there ought to be more procedures and expectations associated with these platforms. While there are many sources of regulation for the accounting industry, audits are given careful consideration due to the influence they have on the decision of external users of financial statements. One such place where the procedures and expectations are explicitly defined is for audits of public companies through the Auditing Standards created by the Public Company Accounting Oversight Board …

Auditing Standards Board (Asb), Meeting Agenda, Meeting Highlights, October 24-25, 2023, Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.