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Articles 3751 - 3780 of 40069
Full-Text Articles in Business
Revised Interpretations Related To Officers, Directors, And Beneficial Owners, Et Sec. 1.000.010, 1.120.010, And 1.285.010, American Institute Of Certified Public Accountants. Professional Ethics Division
Revised Interpretations Related To Officers, Directors, And Beneficial Owners, Et Sec. 1.000.010, 1.120.010, And 1.285.010, American Institute Of Certified Public Accountants. Professional Ethics Division
AICPA Professional Standards
No abstract provided.
Employee Benefit Plans, August 1, 2022; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Employee Benefit Plans, August 1, 2022; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
The Effects Of Csr Reputation And Csr Crisis Response Strategy On Investor Judgments, Clarence Goh
The Effects Of Csr Reputation And Csr Crisis Response Strategy On Investor Judgments, Clarence Goh
Research Collection School Of Accountancy
I use a controlled experiment to examine, in the context of CSR crises, whether investors’ investment judgments are influenced by a firm’s CSR reputation and CSR crisis response strategy. I find that for good CSR reputation firms, the use of a rebuild or deny crisis response strategy does not lead to improvements in investment judgments. However, for bad CSR reputation firms, the use of a deny response strategy leads to improvements in investment judgments while the use of a rebuild strategy does not.
Do Analysts’ Eps Forecasts Obey Benford’S Law? An Empirical Analysis, Clarence Goh
Do Analysts’ Eps Forecasts Obey Benford’S Law? An Empirical Analysis, Clarence Goh
Research Collection School Of Accountancy
Benford’s law gives the expected frequencies of digits in tabulated data. In this study, I investigate the extent to which a sample of analysts’ earnings per share (EPS) forecasts obey Benford’s law. I conduct Benford’s law’s second digit and last-two digits tests on a sample of analyst EPS forecasts of S&P 500 firms from 1998 to 2018. Overall, I find that analysts’ EPS forecasts obey Benford’s law’s second digit test but do not obey the last-two digits test. These findings suggest that while analysts do not engage in number invention, they do engage in rounding when making EPS forecasts.
Applicability Of Blockchain Technology To The Normal Accounting Cycle, Williams Kwasi Peprah Ph.D., Reynaldo P. Abas Jr., Akwasi Ampofo
Applicability Of Blockchain Technology To The Normal Accounting Cycle, Williams Kwasi Peprah Ph.D., Reynaldo P. Abas Jr., Akwasi Ampofo
Faculty Publications
Blockchain technology is a distributed, unchangeable ledger that makes recording transactions and managing assets in a business network much easier and now a type of accounting software concerned with the transfer of asset ownership and the maintenance of an accurate financial ledger. Despite the numerous benefits of blockchain technology, there is no study on the applicability of blockchain technology to the normal accounting cycle in emerging economies in Africa. Thus, this paper provides general insights on how blockchain technology may be used in the normal accounting cycle in West Africa. The study adopted a qualitative research method and content analysis …
Cross-Industry Information Sharing Among Colleagues And Analyst Research, Allen Huang, An-Ping Lin, Amy Y. Zang
Cross-Industry Information Sharing Among Colleagues And Analyst Research, Allen Huang, An-Ping Lin, Amy Y. Zang
Research Collection School Of Accountancy
We identify a specific organizational resource in brokerage housesdinformation sharing among analyst colleagues who cover economically related industries along a supply chain. After controlling for brokerage selection effects, we show evidence consistent with the benefit of this resource to analyst research performance. Specifically, we find that analysts whose colleagues cover more economically connected industries have better research performance, especially when their colleagues produce higher-quality research. We further show that colleagues' coverage of downstream (upstream) industries is positively related to the accuracy of only analysts' revenue (expense) forecasts and that analysts and their highly connected colleagues tend to issue earnings forecast …
Accounting Scandals And Implications For Directors: Lessons From Enron, Pearl Hock-Neo Tan, Gillian Yeo
Accounting Scandals And Implications For Directors: Lessons From Enron, Pearl Hock-Neo Tan, Gillian Yeo
Research Collection School Of Accountancy
We analyze the Enron case to identify the risk factors that potentially led to its collapse and specific issues relating to its aggressive accounting and high-light the lessons for independent directors. In Enron, the interactions between external stimuli, strategies, corporate culture, and risk exposures possibly created an explosive situation that eventually led to its demise. Much of the post-Enron reforms have been directed towards regulating the roles and responsibilities of executive directors and auditors. However, the role of independent directors has received relatively lesser attention. Independent directors should analyze the risks of their companies and understand the pressures that arise …
Full Disclosure: Model Uncertainty In Adjusting For Confounders, Dieudonne Dusenge
Full Disclosure: Model Uncertainty In Adjusting For Confounders, Dieudonne Dusenge
Graduate Theses and Dissertations
This study examines the role of knowledge about underlying causal relationships in classifying controls in order to mitigate omitted- and included-variable biases. Using simulations and accounting examples, the study shows that the researcher may not distinguish good and bad controls because the underlying causal relationships are unobservable, and remedying strategies (such as the relative timing of measurement) may not remove the uncertainty in the classification. Because of the uncertainty about which controls to use, two or more models will be credible as will the distinct estimates derived from them. Next, the study shows that the current standard practice of singling …
Announcing The 2022 Induction Of Members Into The Accounting Hall Of Fame, American Accounting Association
Announcing The 2022 Induction Of Members Into The Accounting Hall Of Fame, American Accounting Association
Accounting Hall of Fame Brochures
No abstract provided.
Total Taxation: An Examination Of The Total Tax Burden Of Individuals In The West Michigan Area, Connor C. Meech
Total Taxation: An Examination Of The Total Tax Burden Of Individuals In The West Michigan Area, Connor C. Meech
Honors Projects
Have you ever thought about how much you might pay in tax each year, across all tax types? If you have, a chill probably went down your spine before you gave up thinking about it. When the subject is brought up, most people think primarily of income. The truth of the matter is that income tax is far from the only tax we pay. Throughout the year, Americans may end up also paying sales tax, property tax, fuel taxes, various sin taxes, and estate tax, just to name a few. With so many ways to be taxed, some of which …
Does The Financial Experience Of Sec Regional Directors Impact Sec Investigations Into Reporting Entities?, James Justin Blann
Does The Financial Experience Of Sec Regional Directors Impact Sec Investigations Into Reporting Entities?, James Justin Blann
Graduate Theses and Dissertations
The SEC’s Division of Enforcement is frequently criticized for its lack of oversight effectiveness, and certain vocal critics attribute this to a lack of financial experience within the SEC. Using hand-collected data on SEC regional directors, I find that the majority of these SEC officials lack financial experience. I then examine whether the financial experience of SEC regional directors impacts SEC investigations into reporting entities. Consistent with financial experience equipping directors to better process complex financial transactions and reports, I find that directors with financial experience open public company investigations 29 percent more often and conduct these investigations 34 percent …
Factors Influencing Tax Avoidance : An Empirical Study On The Indonesian Stock Exchange, Fajar Nurdin, Nadia Nadia
Factors Influencing Tax Avoidance : An Empirical Study On The Indonesian Stock Exchange, Fajar Nurdin, Nadia Nadia
Journal of Accounting Auditing and Business
The study aimed to determine the effect of returns on assets, leverage, and political connections to the level of tax avoidance . This research was conducted on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample collection technique is purposive sampling and obtained a total of 11 companies. The type of data used is secondary data in the form of the company's annual financial statements obtained from the IDX website or the company's website . Data analysis uses multiple linear regression tests with the help of SPSS software version 20. The results of …
Information Technology Governance Assessment In Higher Education Institution Using Cobit 5 Framework, Helmi Naufal Rafdiansyah, Adhi Alfian, Zaldy Adrianto
Information Technology Governance Assessment In Higher Education Institution Using Cobit 5 Framework, Helmi Naufal Rafdiansyah, Adhi Alfian, Zaldy Adrianto
Journal of Accounting Auditing and Business
Information Technology (IT) is an essential part of overall organizational governance, and higher education is an educational institution that requires IT support. This study aims to evaluate how effective and efficient the implementation of information technology governance at the PTNBH X as measured by COBIT 5 Framework. This study will be an exploratory one that will rely on qualitative data. The domains Evaluate, Direct, and Monitoring (EDM) will be the focus of this study. Data collecting was the first stage of the study, followed by analysis of maturity and gap levels, analysis and problem-solving in the implementation of IT governance …
The Degree Of Implementation Of Governance And Its Relationship To Organizational Excellence In Private Jordanian Universities In The Capital Governorate “Amman”, From The Viewpoint Of Teaching Staff, Alaa Mohammad Al-Hmoud, Kazim Al-Ghoul
The Degree Of Implementation Of Governance And Its Relationship To Organizational Excellence In Private Jordanian Universities In The Capital Governorate “Amman”, From The Viewpoint Of Teaching Staff, Alaa Mohammad Al-Hmoud, Kazim Al-Ghoul
Journal of the Association of Arab Universities for Research in Higher Education مجلة اتحاد الجامعات العربية للبحوث في التعليم العالي
The current study aimed to identify the degree of governance implementation and its relationship to organizational excellence in private Jordanian universities in the capital, Amman, from the point of view of faculty members. The study consisted of (280) faculty members of both sexes, and the descriptive survey approach was used and a questionnaire was developed with two axes. The first axis: to measure the degree of implementation of governance in the private Jordanian universities, and the second: to measure the level of organizational excellence in the private Jordanian universities. The degree of implementation of governance and organizational excellence in private …
Relationship Of Leader-Member Exchange On Role Stress And Burnout: A Public Accounting Perspective, Sammie Parsley
Relationship Of Leader-Member Exchange On Role Stress And Burnout: A Public Accounting Perspective, Sammie Parsley
Dissertations
An issue that concerns public accounting firms, both large and small, is that of employee burnout within the workplace. As a service-oriented industry, accommodating client needs is pivotal to long-term success. With that in mind, meeting client demands often means accountants must work long and strenuous hours, an attribute inherent to the industry. Consequently, public accounting firms often find themselves struggling with voluntary turnover as a result of burnout and opportunity for increased financial incentives elsewhere. The busy season in public accounting can be especially difficult, as accountants can find themselves working very long hours for weeks on end. This …
Auditing Standards Board (Asb), Meeting Highlights July 19-21, 2022 Washington, D.C. And Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb), Meeting Highlights July 19-21, 2022 Washington, D.C. And Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
The Relationships Among Locus Of Control, The Impostor Phenomenon, And Math Anxiety In Business Majors, Tiffany L. S. Tovey, Stephanie Kelly, Wiley Brown
The Relationships Among Locus Of Control, The Impostor Phenomenon, And Math Anxiety In Business Majors, Tiffany L. S. Tovey, Stephanie Kelly, Wiley Brown
International Journal for Business Education
The importance of quantitative literacy in business education cannot be overstated. A barrier to enhancing quantitative skills for many business majors is their math anxiety, an angst some individuals experience when working with numbers. This study explored the relationship between math anxiety, locus of control, and impostor phenomenon in business students. 220 business students (undergraduate and graduate) from a two moderately sized southeastern universities in the United States participated in an online survey that assessed these three phenomena. A linear regression was run to understand the relationships among the variables. The results indicated that more than one fifth of math …
The Effect Of Competence And Independence On Fraud Detection (Empirical Study At The West Java Representatives Of The Audit Board Of The Republic Of Indonesia), Nenden Indriani, Poppy Sofia Koeswayo, Cahya Irawady
The Effect Of Competence And Independence On Fraud Detection (Empirical Study At The West Java Representatives Of The Audit Board Of The Republic Of Indonesia), Nenden Indriani, Poppy Sofia Koeswayo, Cahya Irawady
Journal of Accounting Auditing and Business
This research examines whether good auditor competence and independence affect fraud detection by the West Java representatives of the Audit Board of the Republic of Indonesia. The population in this research was the auditors of the West Java representatives of the Audit Board of the Republic of Indonesia. The purposive sampling technique was used to obtain 106 auditors of the Audit Board of the Republic of Indonesia. The data for this research were obtained from primary data through a questionnaire. Multiple. Linear regression analysis. It was used to analyze the data in the study. The regression. The coefficient of the …
Factors Affecting Village Financial Management Accountability, Opik Taufik, Syafrizal Ikram
Factors Affecting Village Financial Management Accountability, Opik Taufik, Syafrizal Ikram
Journal of Accounting Auditing and Business
This study aims to analyze the effect of human resource competence and organizational commitment on the use of information technology and its impact on village financial management accountability. This study uses a quantitative approach. The population in this study are villages in Tasikmalaya Regency. This study used the proportional sampling method with a total sample of 187 respondents. The sample of this study consisted of village heads, village secretaries, heads of administrative and general affairs, heads of government sections, and heads of financial affairs from 187 villages in Tasikmalaya Regency. The data collection method is distributing questionnaires measured by a …
Accounting For Financial Reporting In Regional Public Service Agency (Blud) Health Sector, Arunio Ramadito
Accounting For Financial Reporting In Regional Public Service Agency (Blud) Health Sector, Arunio Ramadito
Journal of Accounting Auditing and Business
This study aims to provide an overview of the financial reporting accounting in the Regional Public Service Agency (BLUD). Units analysis are public services in the health sector, namely Regional General Hospital (RSUD) and the Community Health Center (Puskesmas) work unit. In implementing financial reporting accounting, BLUDs must apply reports following Government Accounting Standards Statement (PSAP) Number 13 of 2015 concerning Presentation of Financial Statements for Public Service Agencies (BLU). This study uses a qualitative method by reviewing several literature studies on financial reporting accounting in the health sector BLUD. The research method using literature review reviews can facilitate research …
A Primer On The Income Tax Consequences Of The Ncaa’S Name, Image And Likeness (Nil) Earnings For College Athletes, Marena M. Messina, Frank M. Messina
A Primer On The Income Tax Consequences Of The Ncaa’S Name, Image And Likeness (Nil) Earnings For College Athletes, Marena M. Messina, Frank M. Messina
Journal of Athlete Development and Experience
NCAA domestic college athletes can now financially benefit from their name, image, and likeness (NIL). The purpose of this article is to “educate” athletes on the new NIL rules in financial literacy. With new NIL income flowing to athletes, federal income tax consequences of these transactions must be addressed. This article results in a detailed introduction to the applicable federal tax rules regarding NIL income for athletes to stay in compliance with those laws. From understanding NIL income, to how the tax formula works, what tax forms apply, and what taxes may be due, this article provides a comprehensive toolkit …
Lean Accounting: A Connection To Strategic Partnership & Collaboration Between Management Accountants And Operations Managers, Colleen Mpofu
Lean Accounting: A Connection To Strategic Partnership & Collaboration Between Management Accountants And Operations Managers, Colleen Mpofu
Dissertations
Technological advances, such as automation and artificial intelligence, have transformed the accounting profession. There is a consensus in the academic and practitioner literature that management accountants must move from their traditional role into one that serves as a strategic partner. However, literature that examines how management accountants have moved from this traditional role to one that is more strategic is limited. This study combines concepts from three different literature streams to explore how utilizing lean accounting practices relate to management accountant’s participation in strategic decision making, partnership with operations managers, and overall operational performance in manufacturing firms utilizing a lean …
The Terrorist Laffer Curve:Rationality And Insurgency In Iraq, 2004-2008, Dennis S. Edwards
The Terrorist Laffer Curve:Rationality And Insurgency In Iraq, 2004-2008, Dennis S. Edwards
Southern University College of Business E-Journal
While the original framework by Arthur Laffer focused on tax rates and the resulting revenue from such taxation, the Laffer curve has been applied to other studies in behavior as well. This paper details evidence of a Laffer curve in Iraq with respect to terrorist violence and Iraqi public support of that violence against the U.S.-led coalition forces. As insurgents began killing more Iraqi citizens in their attacks on U.S.-led forces, the increased lethality caused initial support of such violence to erode. As a result, the high-level terrorist hierarchy has suggested that its operatives reduce lethality and indiscriminate bombings.
Credit Card Fraud Detection Using Machine Learning Techniques, Nermin Samy Elhusseny, Shimaa Mohamed Ouf, Amira M. Idrees Ami
Credit Card Fraud Detection Using Machine Learning Techniques, Nermin Samy Elhusseny, Shimaa Mohamed Ouf, Amira M. Idrees Ami
Future Computing and Informatics Journal
This is a systematic literature review to reflect the previous studies that dealt with credit card fraud detection and highlight the different machine learning techniques to deal with this problem. Credit cards are now widely utilized daily. The globe has just begun to shift toward financial inclusion, with marginalized people being introduced to the financial sector. As a result of the high volume of e-commerce, there has been a significant increase in credit card fraud. One of the most important parts of today's banking sector is fraud detection. Fraud is one of the most serious concerns in terms of monetary …
Equity Market Structure And The Persistence Of Unsolved Problems: A Microstructure Perspective, Robert A. Schwartz, James Ross, Deniz Ozenbas
Equity Market Structure And The Persistence Of Unsolved Problems: A Microstructure Perspective, Robert A. Schwartz, James Ross, Deniz Ozenbas
Department of Accounting and Finance Faculty Scholarship and Creative Works
This article presents a brief historical perspective on the evolution of equity market structure and considers implications microstructure analysis has had for improving market structure. Since the 1975 Securities Acts Amendments mandated the development of a National Market System, the robust growth of institutional investing and the impact of striking technological change have been transformative. Yet, market impact costs and price discovery noise continue to accentuate short-period returns variance, and the article presents empirical evidence of how sizable that accentuation is. In dealing with this problem, the authors focus on the rules that govern how orders are integrated together and …
The Return Of The Call Auction, Deniz Ozenbas, Robert A. Schwartz
The Return Of The Call Auction, Deniz Ozenbas, Robert A. Schwartz
Department of Accounting and Finance Faculty Scholarship and Creative Works
A call auction is a form of trading that died out in the precomputer age but has made its reentrance in electronic markets and is currently a significant component of major stock markets globally. In contrast with a continuous market in which a transaction is made any time a buy and a sell order meet or cross in price, call auctions batch orders together for execution in multilateral trades at specific points in time. The electronic call, an important innovation in market structure, has unique benefits concerning liquidity provision, intraday volatility control, and price discovery accuracy. NASDAQ introduced electronic calls …
Detecting And Resolving ‘Dirty’ Data: Ten Steps To Better Business Insights, Dana R. Hermanson, James G. Lawson Iii, Daniel Street
Detecting And Resolving ‘Dirty’ Data: Ten Steps To Better Business Insights, Dana R. Hermanson, James G. Lawson Iii, Daniel Street
Faculty Journal Articles
Although business’s increasing utilization of technology to drive operational decisions has meant a greater reliance on data, it is exceedingly rare that an entity possesses a perfectly clean set of data. Some of it is inevitably invalid, incomplete, or inaccurate—in other words, “dirty.” In order to address the issues caused by dirty data, the authors provide a 10-step program CPAs in any setting can use to help businesses make better decisions.
Passive Institutional Ownership, Firm Disclosure, And Post-Earnings Announcement Drift, Jingxin Hu
Passive Institutional Ownership, Firm Disclosure, And Post-Earnings Announcement Drift, Jingxin Hu
Dissertations - ALL
This dissertation consists of four chapters. Chapter one is the introduction. Chapter two examines the impact of passive institutional ownership on firm disclosure. Passive institutional investors favor more information to minimize monitoring and trading costs. However, passive institutions' diverse holdings make it costly to collect individual firms' private information, so they demand more public information. Managers are likely to supply more firm material information because passive institutions can exert influence by using their sizeable ownership stake. More firm disclosure is related to a better firm information environment and higher stock liquidity. To test the hypothesis, I choose the S&P 500 …
Editor's Note, Marites Tiongco
Investment Companies, July 1, 2022; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Investment Companies, July 1, 2022; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.