Business Commons^™

The Effect Of Audit Switching, Financial Distress And Audit Firm Reputation On Audit Delay: A Study On Manufacturing Companies Listed On Indonesia Stock Exchange, Ayu Rahmawati, Yulinartati -, Riyanto Setiawan Suharsono

Journal of Accounting Auditing and Business

This study investigates the impact of audit switching, financial distress and audit firm reputation on audit delay in manufacturing sector companies listed on the Indonesia Stock Exchange between 2017 and 2021. Purposive sampling was employed with a sample size of 23 manufacturing businesses, this study relied on secondary data from firm financial reports. Multiple linear regression was employed as the analytical model in this investigation. According to the test result, audit switching and financial distress have a considerable impact, although audit firms’ reputation has no effect on the incidence of audit delay.

Effect Of Intrinsic And Extrinsic Factors Of Choosing Study Majoring On Career Satisfaction: A Mediating Role Of Career Path, Muhammad Donal Mon, Lidyana Octavia

Journal of Accounting Auditing and Business

The research aims to study the factor that affects an individual in choosing a major of study to career satisfaction mediated by a career path in Batam city. This research uses the variable of parental support, intrinsic motivation and extrinsic motivation as the independent variable, career path as the mediation variable and career satisfaction as the dependent variable. The study uses the purposive sampling method. Two hundred fifty respondents in this research are residents of Batam. The data were processed using Partial Least Square (PLS) Software. The results of this study show that the process of choosing a major of …

Does Covid-19 Pandemic Crisis Affect Csr Costs? Case Of Indonesia, Elisabeth Ria Viana Praningtyas, Rini Subekti, Putu Ayu Anggya Agustina

Journal of Accounting Auditing and Business

The outbreak of COVID-19 that has been happening all around the world since early 2020 was a tough challenge for business entities. What was let down to keep the business alive was none other than sustainability performance, which is funded by CSR cost. This study examines the potential moderation effect of the COVID-19 pandemic crisis on the relationship between the company size and the current ratio of CSR costs, especially for developing countries. The data was collected from public companies listed on Indonesia Stock Exchange from 2019-2020. This study shows that regarding the size of the company, the commitment to …

Source Of Expertise And Similar Interest Influence On Customer Loyalty: Study On Online Review Of Food And Beverage Via Instagram, Muthya Rahmi Darmansyah, Mohd Azwardi Bin Md Isa

Journal of Accounting Auditing and Business

Online product reviews are efforts made by shop owners with the aim that their business can be known to the public. It is believed that people who are considered to know about products and people with the same interest in food and drinks will affect prospective buyers. Instagram is a platform that can implement this strategy. The role of expertise and people with similar interests that make content about product reviews viral on Instagram can attract the attention of prospective buyers. This study aimed to analyse the influence of the source of expertise and similar interests in customer loyalty through …

What Is Missing In Data Governance? Regulation, Board Oversight, And A New Role For Accountants, Christopher Hill, Bria I. James, Najib Sahyoun

Posters-at-the-Capitol

By 2025, the world will produce 163 Zettabytes (ZB) of data on an annual basis. Data is displacing oil as the most productive commodity. However, poor data quality costs the U.S. economy $3.1 trillion annually. Data must be properly managed through data governance. A strong data governance program does not only maximize the value of the data resulting in optimal decision making, but also minimizes risks of data breaches, lawsuits, and reputational costs. In our research, we conducted a content analysis of the data governance literature by considering both professional and academic literature.

Our results showed that the U.S. does …

May Usd Shine For A Thousand Years!, Srinivasan Ragothaman

Creative Work

This is a poem penned by the author on his retirement from USD service, after 32 years as a faculty member at the USD Beacom School of Business.

Accounting Reporting Complexity, Audit Engagement Partner Mandatory Rotation, And Audit Quality, Clement Chen, Zhenfeng Liu, Wenye Tang, Ling Tuo

Accounting Faculty Publications

This paper investigates the influence of a firm's accounting reporting complexity (ARC) on financial statement audit quality. We predict and find that there is a non‐linear relationship between a firm's ARC and audit quality. Specifically, a more complex accounting environment—measured by ARC—leads to higher quality audits, but this effect diminishes when ARC continues to increase. Further analyses reveal that the effect is more salient among client firms that do not purchase non‐audit services (NAS). We also examine whether ARC affects audit quality in the circumstance of mandatory audit partner rotation. Empirical results show a moderating effect of ARC on the …

Planning Strategies Under Recent Tax Law Changes, Martin A. Goldberg, James N. Mohs

Accounting Faculty Publications

In the days when it was more common to see major stand-alone tax reform legislation, practitioners would devote large amounts of time to understanding tax law changes and formulating how these changes affected tax planning strategies. Now that we often see tax law changes peppered piecemeal into larger pieces of legislation, they often go under the radar. This means that tax planning opportunities may be missed.

Tax law changes that have appeared in just the past year provide numerous instances of tax planning strategies that warrant attention.

2022-2023 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2022-2023 Audit Report for Morehead State University.

Ceo, Cfo, And Audit Partner Gender, And Accounting Conservatism, Ceara Hintz

Electronic Theses and Dissertations

I examine the association between CEO, CFO, and audit partner gender and accounting conservatism using a unique sample that encompasses hand-collected data. While accounting conservatism reflects less risky accounting choices, risk aversion theory indicates that females are more risk averse than males. I apply risk aversion theory to accounting conservatism and investigate two research questions: (i) Does the CEO or CFO and audit partner gender influence accounting conservatism? (ii) Does a female audit partner influence the relationship between a male CEO or CFO and accounting conservatism? Using skewness as a proxy of accounting conservatism, I test three hypotheses. The results …

Exploring The Impact Of Covid-19 On The Accounting Profession, Ellyse Noon

Senior Honors Projects

No abstract provided.

Where Do I Start? A Pathway For Personal Growth For Faculty Committed To Creating Inclusive Classrooms, Robbie Bishop-Monroe, Joanna Garcia

2023 Faculty Bibliography

This commentary offers insights into how accounting faculty can begin to create more inclusive, equitable experiences for students. Many faculty are well intentioned and desire to improve the student experience but may not know where to start. We introduce a pathway of reflection, education, and action that we believe can help faculty get started on this process. Reflection is the process of assessing one’s own identity, influences, biases, and personal experiences with diversity and privilege. Education involves seeking out information and experiences that can enhance cultural competence, particularly around gaps identified through reflection. Action refers to practical steps taken to …

Cpas And Big 4 Office Audit Quality, Albert Nagy, Matthew G. Sherwood, Aleksandra B. Zimmerman

2023 Faculty Bibliography

Both accounting firms and regulators recognize the importance of human capital in the audit function, yet we know little about whether and how the level of professionally qual-ified human capital varies across offices of an audit firm and whether it is associated with audit quality. In this paper, we examine the association between office professionally qualified human capital and audit quality. Using hand-collected data on Big 4 audit firm office CPA levels from 30 U.S. cities, we find that offices with relatively more professionally qual-ified human capital deliver higher quality audits, with this benefit being more pronounced for audits performed …

The Role Of Accounting In Conservation Impact Bonds: The Case Of Carolinian Canada, Western University, London, Canada, Julie Bernard, Bhavya Vora, Diane-Laure Arjalies

Business Publications

This report begins by highlighting Canada's efforts at biodiversity conservation through various initiatives. Moreover, it underscores the vital role Indigenous communities play in protecting biodiversity and preserving traditional knowledge.

The report investigates the role of Conservation Impact Bonds (CIBs) as a potential solution to the biodiversity loss crisis. The CIB is a new "made in Canada" conservation finance instrument that enables collaboration and investment to manage healthy landscapes in the spirit and practice of reconciliation. The CIB model is a pay-for-success conservation finance mechanism driven by the partnership to reverse the trend of habitat loss by accelerating healthy landscapes, advancing …

2023-2024 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

2023-2024 Operating Budget of Morehead State University.

Small Retail Business Strategies Used To Prevent Employee Fraud In North Carolina, Jourdan Mariah Gayden

Walden Dissertations and Doctoral Studies

Fraud could result in adverse business outcomes for small business owners. Small business owners are concerned with preventing fraud to increase the financial stability of small businesses. Grounded in the fraud triangle theory, the purpose of this qualitative multiple-case study was to explore strategies small business owners use to prevent and detect fraud in their businesses. Participants included five small business owners in North Carolina who successfully implemented strategies to prevent and detect fraud. Data were collected using semistructured interviews and a review of company documents. The data were analyzed using thematic analysis, which yielded four themes: monitoring, contractual agreements, …

The Knottiest Of Gordian Knots: Article 17 Of The Copyright Directive, Mark Hyland, Thomas Perry

Articles

This article analyses the much debated Article 17 of the EU Copyright Directive (Directive 2019/790) in the light of last year’s comprehensive European Commission guidance. The aim of the guidance is to support a correct and coherent transposition of Article 17 across the EU27. Following the recent landmark judgment in Case C-401/19, Poland v European Parliament and Council of the EU, some commentators have now suggested that it might be timely for the European Commission to issue further guidance on Article 17.

Nonprofit Leader Strategies For Revenue Growth And Financial Sustainability, William David Woods

Walden Dissertations and Doctoral Studies

Nonprofit leaders must ceaselessly endeavor to become more entrepreneurial by accumulating strategies for growing organizational revenue and promoting financial sustainability when charitable contributions cannot fund their business operations. The failure to obtain charitable contributions can lead to nonprofit closure. Grounded in behavioral portfolio theory, the purpose of this qualitative single case study was to explore strategies a leader of a small Wisconsin nonprofit used to increase revenue and financial sustainability when charitable contributions were insufficient to finance business operations. Data collection included semistructured interviews; organizational documents and reports; financial records and reports; social media; and internet reports. Data were analyzed …

Financial Sustainability Strategies Used By Small Retail Business Owners, Doreen Albert

Walden Dissertations and Doctoral Studies

AbstractSmall retail business owners who lack an understanding of proper financial sustainability strategies often struggle with business success. Grounded in resource-based based view theory, the purpose of this qualitative multiple-case study was to explore the financial sustainability strategies some small retail business owners used to sustain their businesses for the first 5 years or longer. The participants consisted of five small retail business owners in New York. The data were collected using six semistructured interview questions and cash flow statements. A thematic analysis was used to analyze the data in which four themes emerged: (a) human capital, (b) professional consultancy, …

Ceo Compensation, Share Price Volatility, And Return On Equity, Matthew Emokpae

Walden Dissertations and Doctoral Studies

Without understanding the implications of chief executive officer (CEO) compensation packages and share price volatility (SPV), midstream oil and gas company boards of directors could make decisions that might not positively impact shareholders' wealth building. Underpinned by agency theory, the purpose of this quantitative correlational study was to examine the relationship between CEO compensation, SPV, and return on equity (ROE) in midstream oil and gas companies operating in the United States. Archival records and secondary data were collected from 64 midstream oil and gas companies operating in the United States using Security and Exchange Commission EDGAR, Standard and Poor’s 1500, …

A Simulation-Based Tdabc Model To Manage Supply Chain Costing: A Case Study, Siham Rahoui, John Crowe, Amr Mahfouz

Conference Papers

Effective management of supply chain costing is crucial for decision-making during times of disruption. It provides accurate cost indicators, enabling organizations to adapt to the risks of disruptions and mitigate their adverse effects. The supply chain costing literature has shown that traditional cost accounting approaches are inadequate in addressing the dynamic and complex nature of supply chain performance and the nonlinear behavior of the involved processes. Consequently, this paper presents a simulation-based supply chain costing framework that integrates discrete event simulation and time-driven activity-based costing to explore the dynamics of management accounting tools in a real context with all their …

Expanded Tax Incentives For Energy-Efficient Construction And Improvements, Martin A. Goldberg, James N. Mohs

Accounting Faculty Publications

The Inflation Reduction Act of 2022 (the Act), included an array of tax-law changes that may not have gotten the attention they deserve.

There are several reasons why for many these changes may have been under the radar. First, as part of a much larger legislative package, much of the attention has been given to the ongoing political debates rather than individual provisions. In fact, the Act is part of a larger political saga. It's a scaled-down version, and immediate successor, to the Build Back Better Act which passed in the House of Representatives in 2021 but failed to pass …

Current Trends In Corporate Tax Inversions, James N. Mohs, Martin A. Goldberg, Rajendra Shrestha

Accounting Faculty Publications

The objective of this paper is to describe how changes in corporate tax rates affect the relocation of Corporations to lower tax jurisdictions. Historically, there was a direct correlation between high tax rates and the relocation of Corporations to lower tax jurisdictions. By further examining the relationships that tax rate cuts may have on future onshoring relocations and how changes in government tax policies will affect the relocation of multinational corporations to avoid or minimize tax liabilities. This paper extends the work of Mohs, Goldberg, Butler, and Heath (2016), which noted that there is a correlation between divergent tax rates. …

How Emerging Technologies Are Reshaping Audit Success Factors, Yueqi Li

Legacy Theses & Dissertations (2009 - 2024)

The external audit profession faces a rapidly changing environment due to innovative and intelligent technologies. For example, traditional external auditors are challenged to perform cybersecurity related tasks and conduct remote audits. Today, external audits are not only performed on financial statements and IT controls, but also on Artificial Intelligence (AI) systems to ensure compliance with laws and ethical standards, and technical robustness. To address these emerging trends of technology and their impact on the audit profession, this dissertation focuses on three research questions: 1) What affects professional auditors’ and accounting students’ performance in cybersecurity-related tasks? 2) How are changes from …

Employees’ Reactions To Their Supervisors’ (Lack Of) Discretionary Adjustments In Performance Evaluations, Joanna Andrejkow

Theses and Dissertations (Comprehensive)

The purpose of my dissertation is to investigate how employees react to their supervisors’ decisions not to use ex-post discretionary adjustments to mitigate the effects that negative unexpected events have on their bonuses. To address this objective, I pose the following research question: Will the level of interdependence inherent within the compensation of multiple employees (i.e., compensation interdependence) and the likelihood the event will reoccur (i.e., future event likelihood) affect employees’ reactions (future effort and workplace deviance) when they don’t receive ex-post discretionary adjustments to mitigate the effects of negative events?

I address my research question using an experiment where …

Directory Of Accounting Faculty, Academic Year 2023-2024, 50th Year, James R. Hasselback

Individual and Corporate Publications

No abstract provided.

How Management’S Response To Fraud Affects The Likelihood Of Future Fraud., Adam Garrity

Honors Theses and Capstones

This article studies the effect of two parts of deterrence theory: sanction certainty and sanction swiftness, on their ability to prevent and deter embezzlement within companies. I will use an experiment, a research instrument, survey questions, and SPSS and ANOVA software to determine if sanction certainty and sanction swiftness have significant effects on how a fictional company is perceived by participants. Participants will be given a scenario that has a combination of a slow or swift punishment and a high or low detection rate. In the experiment, deterrence theory’s effect will be measured by dependent variables such as organizational attractiveness, …

Board Gender Diversity And Cybersecurity Disclosure Characteristics, Katie Remeis

Honors Theses and Capstones

No abstract provided.

The Global Minimum Tax: Hurdles To Implementation Of An Effective Tax, Eric H. Mrozek

Honors Theses and Capstones

As a part of an international effort to end tax avoidance, the Organization for Economic Co-operation and Development proposed a global minimum effective corporate tax rate of 15 percent for large multinational corporations. This research examines the obstacles that will need to be overcome to implement this legislation. More specifically, will this legislation ever be enacted in the countries where it matters? If so, when? Can the world unite to implement the largest global tax overhaul in recent memory? Who will it affect? Will corporations change where they do business because of this new tax? How will tax firms deal …

Public Opinion Of The Sec’S Proposal For Mandatory Climate Disclosures, Isaac Blanchette

Honors Theses and Capstones

In 2022, the Security and Exchange Commission created a proposal that would make climate risk disclosures mandatory for publicly traded companies. This paper aims to understand how Congress is likely to vote on the proposal as well as how students at the University of New Hampshire perceive the proposal. Using publicly available comment letters made by members of Congress in response to the proposal and extrapolating the responses of the other representatives, it is unlikely that the proposal will have enough support to be ratified. However, a survey conducted with students at the University of New Hampshire showed that the …