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Articles 5581 - 5610 of 40108
Full-Text Articles in Business
Entrepreneurial Intention Of Sari Mutiara Indonesia University Student In Medan, Rosanna Purba
Entrepreneurial Intention Of Sari Mutiara Indonesia University Student In Medan, Rosanna Purba
Journal of Accounting Auditing and Business
This study examined factors that influence entrepreneurial intention of college students by using the analysis model that consists of three factors namely personality factors, contextual factors, and demography factors in Sari Mutiara Indonesia University. Research using survey questionnaires data collection by using an accidental sampling technique with the samples of this research are all the students as much 360 students from 20 different majors. Results of this study showed that : (1) There is a significant effect between the personality factors, such as locus of control and need for achievement with entrepreneurial intention of college students; (2) There is a …
Fraud In Small Businesses: A Preliminary Study, Esther Bunn, Jack Ethridge, Kaili Crow
Fraud In Small Businesses: A Preliminary Study, Esther Bunn, Jack Ethridge, Kaili Crow
Faculty Publications
This study investigates the attitudes small business owners and managers have towards fraud and internal controls. Commonly small businesses consist of long-term friends and relatives and tend to embody a culture of family, love, and trust. Four factors were identified that lend themselves to a lack of internal controls and a breeding ground for fraud. A survey was distributed to small business owners and management. The responses were analyzed and compared to the data in the 2016 American Certified Fraud Examiners Report to the Nations. Of the four expectations studied, only the anticipated results of Expectation 1 were confirmed.
2019-2020 Operating Budget, Morehead State University. Budget & Financial Planning Office.
2019-2020 Operating Budget, Morehead State University. Budget & Financial Planning Office.
Morehead State University Operating Budgets Archive
2019-2020 Operating Budget of Morehead State University.
Business Education Of Ceo-Cfo And Annual Report Readability, Ling Tuo, Yu (Tony) Zhang, Zhenfeng Liu, Ruixue Du
Business Education Of Ceo-Cfo And Annual Report Readability, Ling Tuo, Yu (Tony) Zhang, Zhenfeng Liu, Ruixue Du
Accounting Faculty Publications
Financial report readability captures the transparency and effectiveness of information communicated by firms’ executives. It’s interesting to investigate whether business knowledge, cognitive preferences, and professional ethics taught by a business education will shape the CEO/ CFO’s thinking in determining words, languages, paragraphs, and contents presented in financial reports when the self-interested CEO/CFO tends to influence the interpretation of financial information users. Using a sample of S&P 1500 CEOs and CFOs, we find that the CEO (CFO) with a business degree is associated with better (worse) readability of annual reports and the positive (negative) relation is strengthened (moderated) by internal corporate …
2018-2019 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
2018-2019 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
Morehead State University Audit Reports
2018-2019 Audit Report for Morehead State University.
Not-For-Profit Entities Best Practices In Presentation And Disclosure, 5th Edition, American Institute Of Certified Public Accountants (Aicpa)
Not-For-Profit Entities Best Practices In Presentation And Disclosure, 5th Edition, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 73th Edition, 2019; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)
U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 73th Edition, 2019; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Ua1c4/7 Student Groups & Association Photos, Wku Archives
Ua1c4/7 Student Groups & Association Photos, Wku Archives
WKU Archives Collection Inventories
Images of student groups and associations not otherwise listed.
Examining The Use Of Accounting Information In Planned Careers: A Group Project To More Fully Engage Students In Introductory Accounting Courses, Alissa Choi, Karen Schuele, Mark D. Sheldon, Mariah Webinger
Examining The Use Of Accounting Information In Planned Careers: A Group Project To More Fully Engage Students In Introductory Accounting Courses, Alissa Choi, Karen Schuele, Mark D. Sheldon, Mariah Webinger
2019 Faculty Bibliography
Most undergraduate business students are required to complete one or two introductory accounting courses, but many fail to see the value that such coursework offers their career (Chen, Jones, and McIntyre 2004). However, engaging students in exercises that explicitly demonstrate the link between course content and planned areas of study enhances the student experience in introductory accounting courses (Turner, Lesseig, and Fulmer 2006). This article presents a group project for introductory accounting courses that links course content to planned areas of study across business disciplines. We discuss all elements of the semester-long project and offer several tools to help with …
Examining The Use Of Accounting Information In Planned Careers: A Group Project To More Fully Engage Students In Introductory Accounting Courses, Alissa Choi, Karen Schuele, Mark D. Sheldon, Mariah Webinger
Examining The Use Of Accounting Information In Planned Careers: A Group Project To More Fully Engage Students In Introductory Accounting Courses, Alissa Choi, Karen Schuele, Mark D. Sheldon, Mariah Webinger
2019 Faculty Bibliography
Most undergraduate business students are required to complete one or two introductory accounting courses, but many fail to see the value that such coursework offers their career (Chen, Jones, and McIntyre 2004). However, engaging students in exercises that explicitly demonstrate the link between course content and planned areas of study enhances the student experience in introductory accounting courses (Turner, Lesseig, and Fulmer 2006). This article presents a group project for introductory accounting courses that links course content to planned areas of study across business disciplines. We discuss all elements of the semester-long project and offer several tools to help with …
Ua62/4/2 Gordon Ford College Of Business Accounting Publications, Wku Archives
Ua62/4/2 Gordon Ford College Of Business Accounting Publications, Wku Archives
WKU Archives Collection Inventories
Publications created by and about the Accounting Department.
The Survival Of The German Fintech Market: An Accounting-Based Valuation, Leonard Stuckenborg, Jens Leker
The Survival Of The German Fintech Market: An Accounting-Based Valuation, Leonard Stuckenborg, Jens Leker
The Journal of Entrepreneurial Finance
The purpose of this paper is to examine the essential characteristics of the financial statements of FinTech start-ups and to investigate which figures of balance sheets are suitable indicators of failure for this still rising group of start-ups. We conduct a quantitative analysis of 595 annual reports of FinTech start-ups issued between 2007 and 2016. Our study reveals that the balance sheets have a high share of current assets and often show losses not covered by equity. Based on the financial variables, the period of three to five years after foundation could be identified as critical phase for the future …
2018-2019 Financial Summary, Morehead State University. Budget & Financial Planning Office.
2018-2019 Financial Summary, Morehead State University. Budget & Financial Planning Office.
Morehead State University Financial Summaries Archive
2018-2019 Financial Summary of Morehead State University.
Wage Disparity In The Accounting Profession And Information Quality, Russell Williamson
Wage Disparity In The Accounting Profession And Information Quality, Russell Williamson
Theses and Dissertations--Accountancy
Does wage disparity, measured as the difference between highest and lowest paid workers, affect the quality of reported financial information? I collect accounting professional wage data from an international accounting and finance employment placement firm for the period of 1972 to 2017. I investigate to what degree wage disparity in corporate and public accounting has affected accounting information quality by testing predictions derived from equity theory and tournament theory. I find that vertical wage disparity within, as well as horizontal wage disparity between, corporate and public accounting is associated with measures of the relevance and reliability of accounting information. Specifically, …
Valuation Strategies For Small Businesses' Intangible Assets, Lee Dupree
Valuation Strategies For Small Businesses' Intangible Assets, Lee Dupree
Walden Dissertations and Doctoral Studies
Small business owners who attempt to sell their businesses may not receive full value if they do not adequately value their intangible assets. The purpose of this multiple case study was to explore effective strategies business leaders used to value intangible assets when considering the sale of their businesses. The participants for this study were 5 business owners in a metropolitan area in the southeastern United States who had successful valuation experiences during the sale of their businesses. Data were collected through semistructured interviews with participants, methodological triangulation, observations, and review of company documents. Data were analyzed using thematic analysis, …
Internal Control Strategies To Mitigate Fraud In Small Manufacturing Businesses In Cameroon, Thomas Ndive Molungu
Internal Control Strategies To Mitigate Fraud In Small Manufacturing Businesses In Cameroon, Thomas Ndive Molungu
Walden Dissertations and Doctoral Studies
Approximately 51.3% of small manufacturing businesses lack effective internal controls to deter fraud. Internal control strategies, when adequately implemented, can mitigate fraud and improve profitability in small manufacturing businesses. The objective of this single qualitative case study was to explore the internal control strategies used in a small manufacturing business to mitigate assets misappropriation fraud and improve profitability. Agency theory was the conceptual framework for this study. Five business managers in a small manufacturing firm in Cameroon participated in face-to-face semistructured interviews. The data analysis process included Yin's 5-step process. Identified themes included (a) governance at a higher management level, …
Post-Decisional Conflict In Selecting Cancer Treatments: Perception Of Information Disclosure May Influence Decisional Conflict, Decisional Regret, And Self-Acceptance In Bereaved Parents Of Children With Cancer, Danielle De Santis Sperandeo
Post-Decisional Conflict In Selecting Cancer Treatments: Perception Of Information Disclosure May Influence Decisional Conflict, Decisional Regret, And Self-Acceptance In Bereaved Parents Of Children With Cancer, Danielle De Santis Sperandeo
Department of Conflict Resolution Studies Theses and Dissertations
This study aimed to establish a connection, if any, between perceptions of information disclosure about medical treatment and decisional conflict in bereaved parents of children with cancer. Decisional regret was an important theme in this exploration because decisional conflict strongly aligns with the propensity to mentally redo past events, thereby forming counterfactual alternatives to reality. People generate counterfactuals to hypothesize a more favorable outcome subsequent to a negative event or the death of a child as applicable to this study. A secondary objective was to investigate the potential influence of counterfactual processing and regret on the construct of self-acceptance: a …
Challenges And Opportunities Brought To The Chinese Economy By Brexit And The New Us Administration, Lucia Morales, Bernadette Andreosso-O’Callaghan
Challenges And Opportunities Brought To The Chinese Economy By Brexit And The New Us Administration, Lucia Morales, Bernadette Andreosso-O’Callaghan
Articles
The impact of Brexit and the election of Donald Trump as the 45th US president in the context of stock market reactions and economic policy uncertainty (EPU) within three key zones in ‘the Greater China Region’ (Hong Kong, Taiwan and China Mainland) are examined in this article. The chosen research period is from January 2014 to June 2017, and the EPU Index in the USA and the UK is used as a proxy to measure political uncertainty in two of the world major economies and how they impact on the Chinese stock market. The main contribution of the article can …
Real Tax Reform: An Efficient, Equitable, And Simple Plan In The U.S., Janet Mosebach, Michael Mosebach
Real Tax Reform: An Efficient, Equitable, And Simple Plan In The U.S., Janet Mosebach, Michael Mosebach
Accountancy Faculty Publications and Presentations
This paper presents real tax reform that is not only efficient, equitable, and simple but revenue neutral. It also removes a significant amount of double taxation from the individual taxpayer. The underlying premise is that businesses do not actually “pay” income taxes but pass them on to the consumer. Our plan consists of eliminating all federal income taxation of individuals and changing business taxation from a tax computed on taxable income to a tax based on total audited revenue. After computing the combined amount of federal tax currently collected from individuals and all forms of businesses, we develop a revenue-based …
Bachelor Of Science In Accounting_2019-2020, Nova Southeastern University
Bachelor Of Science In Accounting_2019-2020, Nova Southeastern University
Huizenga Undergraduate Course Catalogs
No abstract provided.
Investigating The Impact Of Publicly Announced Information Security Breaches On Corporate Risk Factor Disclosure Tendencies, Sandra J. Cereola, Joanna Dynowska
Investigating The Impact Of Publicly Announced Information Security Breaches On Corporate Risk Factor Disclosure Tendencies, Sandra J. Cereola, Joanna Dynowska
Journal of Cybersecurity Education, Research and Practice
As the reported number of data breaches increase and senators push for more disclosure regulation, the SEC staff issued a guidance in 2011 on disclosure obligations relating to cybersecurity risks and incidents. More recently, on February 26, 2018 the SEC Commission issued interpretive guidance to help assist public companies prepare disclosures regarding cybersecurity risks and incidents. As reported incidents of cybersecurity breaches occur, investors are concerned about the risks associated with these incidents and the impact they may have on financial performance. Although the SEC staff guidance warns public companies to make timely disclosure, recognizing the threat that cybercrime poses …
Internal Control Strategies To Mitigate Fraud In Small Manufacturing Businesses In Cameroon, Thomas Ndive Molungu
Internal Control Strategies To Mitigate Fraud In Small Manufacturing Businesses In Cameroon, Thomas Ndive Molungu
Walden Dissertations and Doctoral Studies
Approximately 51.3% of small manufacturing businesses lack effective internal controls to deter fraud. Internal control strategies, when adequately implemented, can mitigate fraud and improve profitability in small manufacturing businesses. The objective of this single qualitative case study was to explore the internal control strategies used in a small manufacturing business to mitigate assets misappropriation fraud and improve profitability. Agency theory was the conceptual framework for this study. Five business managers in a small manufacturing firm in Cameroon participated in face-to-face semistructured interviews. The data analysis process included Yin's 5-step process. Identified themes included (a) governance at a higher management level, …
Healthcare Organization Change Management Strategies To Guide Information Technology With For Information Technology Change Initiatives, Sharita Dianthe Speed-Crittle
Healthcare Organization Change Management Strategies To Guide Information Technology With For Information Technology Change Initiatives, Sharita Dianthe Speed-Crittle
Walden Dissertations and Doctoral Studies
As technology and organizations continue to increase in complexity, a willingness to implement change management strategies for Internet technology (IT) change initiatives is necessary in a healthcare setting. This multiple case study explored change management strategies that 3 hospital administrators at 3 different hospitals in the southeast region of the United States used to guide organizational IT change activities to avoid waste and increase profits. The conceptual framework for this study was Lewin's organizational change model and Kanter's theory of structural empowerment. Data were collected using semistructured interviews and a review of hospital documentation from the 3 hospitals. The data …
Ua99/2 Bowling Green Business University Business Manager, Wku Archives
Ua99/2 Bowling Green Business University Business Manager, Wku Archives
WKU Archives Collection Inventories
Records created by the business manager of Bowling Green Business University.
Ua99/5 Bowling Green Business University Departments, Wku Archives
Ua99/5 Bowling Green Business University Departments, Wku Archives
WKU Archives Collection Inventories
Records created by and about the departments of Bowling Green Business University.
Ua99/6/1 Bowling Green Business University Student Affairs Student Organizations, Wku Archives
Ua99/6/1 Bowling Green Business University Student Affairs Student Organizations, Wku Archives
WKU Archives Collection Inventories
Records created by student organizations.
Ua3/8/3 President's Office-Meredith Special Audit, Wku Archives
Ua3/8/3 President's Office-Meredith Special Audit, Wku Archives
WKU Archives Collection Inventories
Files related to special audit conducted during Thomas Meredith's tenure as president of WKU.
The Aids Volcano : Narratives Of Hiv/Aids In The Iranian Public Sphere, Elham Pourtaher
The Aids Volcano : Narratives Of Hiv/Aids In The Iranian Public Sphere, Elham Pourtaher
Legacy Theses & Dissertations (2009 - 2024)
Broadly construed, this thesis will examine the transformations in the socio-cultural construction of HIV/AIDS in Iran from the joint perspectives of media and medical sociology. Until recently, official public narratives in Iran primarily regarded AIDS to be a drug-related disease. However, beginning from the early 2010s, a new narrative frame (often called as “the third wave”) introduces a significant “alarming” collective shift in the transmissions modes of the disease toward sexual pathways. Having observed the rather rapid transformation of the public AIDS framing, this research began with an empirical question: considering the fact that the shift implied the prevalence of …
Exploring The Perceptions Of Accountants On Academic Preparations Related To Occupational Fraud And Internal Control Weaknesses, Mohamad Majdi Sahloul
Exploring The Perceptions Of Accountants On Academic Preparations Related To Occupational Fraud And Internal Control Weaknesses, Mohamad Majdi Sahloul
Doctoral Dissertations and Projects
Occupational fraud and internal control material weaknesses (ICMWs) have become global issues due to the strong correlation between internal control (IC) and fraud revelation. However, academic education (AE) has a positive influence on deliberative reasoning and ethical decisions. Nevertheless, little is known of how accountants perceive their AE prepared them to detect fraud and respond to ICMWs. Thus, there is a need to explore how accountants perceive the strengths and weaknesses in their AE regarding fraud and ICMWs. The study contains a comprehensive review of articles published by peer-reviewed journals, particularly in the last five years. The conceptual framework included …
Measuring The Financial Health Of American Symphony Orchestras, Samantha M. Lulka
Measuring The Financial Health Of American Symphony Orchestras, Samantha M. Lulka
Honors Theses and Capstones
No abstract provided.