Business Commons^™

State And Local Governments, March 1, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Not-For-Profit Entities, March 1, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Government Auditing Standards And Single Audits, March 1, 2018; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Financial Literacy And Accountability Within Black Baptist Churches, Joanne Suttington

Doctoral Dissertations and Projects

This study explored the lack of financial literacy and accountability of church leaders within black Baptist Church in fulfilling their financial stewardship responsibilities in overseeing the church’s resources. In order for churches to grow both spiritually and financially, the church leaders are critical to the overall success and sustainability of the organization. The conceptual framework for this study was based on the stewardship theory, which implied that church leaders would perform as responsible stewards in managing the church’s resources. In this study, the researcher used a qualitative method with a case study design to explore the education and experiences of …

Research Note: Investor Perceptions Of Comparable-To-Industry Versus Higher-Than-Industry Pay Ratio Disclosures, Khim Kelly, Jean Lin Seow

Research Collection School Of Accountancy

The usefulness of the CEO-to-employee pay ratio disclosure to investors is subject to significant debate. Our experiment examines participant responses to higher-than-industry and comparable-to-industry pay ratio disclosures in a company. A prior experiment by Kelly and Seow (2016) (hereafter KS) found that incrementally disclosing a higher-than-industry pay ratio on top of higher-than-industry CEO pay had indirect negative effects on the company’s perceived investment potential, via negative perceptions about the fairness of the CEO pay and workplace climate. We find that the negative indirect effects of pay ratio disclosures on perceived investment potential in KS are replicable in our study, and …

Financial Reporting Changes And Internal Information Environment: Evidence From Sfas 142, Qiang Cheng, Young Jun Cho, Holly I. Yang

Research Collection School Of Accountancy

Using the adoption of SFAS 142 as an exogenous shock, we examine the effect of changes in financial reporting on firms’ internal information environment. SFAS 142 removed goodwill amortization and required firms to perform a two-step impairment test. We argue that complying with SFAS 142 induces managers to acquire new information and, therefore, improves managers’ information sets. Interviews with executives and auditors confirm this argument. Using a difference-in-differences design, we find that firms affected by SFAS 142 (i.e., treatment firms) experience an improvement in management forecast accuracy in the post-SFAS 142 period compared with those not affected. The increase is …

Using Data Analytics To Raise Productivity And Profitability: 4 Key Steps For Smes, Gary Pan, Poh Sun Seow

Research Collection School Of Accountancy

It is widely believed that effective data analysis may create newbusiness opportunities as technological advancement may offercompanies greater ability to predict what their customers want.

Internal Control And Operational Efficiency, Qiang Cheng, Beng Wee Goh, Jae Bum Kim

Research Collection School Of Accountancy

We examine whether effective internal control over financial reporting has implications beyond that of financial reporting to firm operational efficiency. We predict and find that operational efficiency, derived from frontier analysis, is significantly lower among firms disclosing material weaknesses in internal control relative to firms with effective control. This result exists even in the years leading up to the disclosure of material weaknesses, but disappears after remediation of the internal control problems, suggesting that the remediation of material weaknesses improves operational efficiency. Overall, our study extends the literature on the reporting effects of strong versus weak internal control, and helps …

Whyte, Samuel G., 1774-1833 - Letter To (Sc 3191), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid and scans (Click on "Additional Files" below) for Manuscripts Small Collection 3191. Letters to Samuel G. Whyte, a member of the Shaker colony at South Union, Kentucky, from James A. Pearce, Louisville, Kentucky. Pearce discusses debts due to Whyte and urges Whyte to satisfy debts he owes to Pearce. He also refers to having his brother-in-law William Clark, an estate legatee, sign a deed of release for lands sold to Whyte.

Mclean, Eli, 1793-1870 And John Mclean, 1796-1862 (Sc 3192), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid and scans (Click on "Additional Files" below) for Manuscripts Small Collection 3192. Papers of Eli and John McLean, members of the Shaker colony at South Union, Kentucky: a bill to Eli for medicinal supplies; an order to Eli for carpet; a letter to John asking forbearance on payment of a note due; and a letter to Eli regarding the purchase of a sow.

Lexington And Georgetown Turnpike Company (Sc 3185), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 3185. Financial records, including receipts, invoices, statements, treasure’s reports and sundry other records related to the Lexington and Georgetown Turnpike Company which maintained a toll road between those two cities in Kentucky. Incudes information about rock supplied, toll house maintenance, labor, supplies purchased, and services rendered in order to maintain the road.

Constructing Tax Efficient Withdrawal Strategies For Retirees, James Dilellio, Dan Ostrov

Graziadio Working Paper Series

No abstract provided.

Adoption, Importance And Barriers To The Implementation Of Contemporary Management Accounting Practices: Evidence From Egypt, Amani Hussein

Business Administration

In present times, complexity in the business environment, and advanced technology has intensified the challenges for more management accounting information to meet global competition. Therefore, contemporary management

accounting practices (CMAPs), which focus on financial and non-financial information, have emerged to support

managers’ decision-making processes. This research is aimed at examining the adoption, importance and barriers to

the implementation of contemporary management accounting practices. To achieve its objectives, the research

conducted a survey and collected data on forty MAPs. The methodology of the study relied on factor analysis to

identify and group different variables into the main factors that contribute to …

Social Capital And Analyst Forecasts, Jing Dai

Dissertations, Theses, and Capstone Projects

This study examines the effect of social capital on analyst forecast accuracy. Using a county-level measure of social capital, I find that firms headquartered in counties with high social capital have greater forecast accuracy than firms headquartered in low social capital counties. In addition, I conduct two cross-sectional tests under conditions where social capital facilitates analyst forecast information collection and where social capital provides more assurance of information reliability. I find that the effect of social capital is more pronounced when firms’ headquarters are close to analyst brokerage firms. This is because geographically proximate analysts may have more channels to …

Beyond ‘Know-What’ And ‘Know-How’ To ‘Know-Who’: Enhancing Human Capital With Social Capital In An Australian Start-Up Accelerator, Pi-Shen Seet, Janice T. Jones, Lloyd Oppelaar, Graciela Corral De Zubielqui

Research outputs 2014 to 2021

This study investigates the enhancement of human capital with social capital in a start-up accelerator and how this integration affects the entrepreneurial learning experience. In particular, it examines the relative importance of the three components ‘know-what’, ‘know-how’ and ‘know-who’. The study involved thematic analysis of semi-structured interviews with participants in an Australian start-up accelerator that is delivered using ideas such as Design Thinking, the Business Model Canvas and Lean Start-up methodology. We find that although the programme emphasised ‘know-what’ and ‘know-how’, ‘know-who’ was most significant for participant learning. The results indicate that mentors and experts were especially helpful in shaping …

Is Your Client’S Short-Term Rental Truly Tax Free?, Michelle S. Freeman

ETSU Faculty Works

Article Excerpt: Tennessee is well-known to tourists. According to the Tennessee Economic and Community Development blog…..

Reframing The Board Diversity Issue: Set 25 By 25 Target, Themin Suwardy, Surianarayanan Gopalakrishnan

Research Collection School Of Accountancy

Studies have shown there is clear association between aboard's gender diversity and company performance. Yet Singapore has been softerthan usual in pushing the agenda. In this commentary, the authors discussed theimportance of setting an explicit hard target with a fixed deadline to reframeboard diversity in Singapore.

Reframing The Board Diversity Issue: Set 25 By 25 Target, Themin Suwardy, Surianarayanan Surianarayanan Gopalakrishnan

Research Collection School Of Accountancy

Studies have shown there is clear association between aboard's gender diversity and company performance. Yet Singapore has been softerthan usual in pushing the agenda. In this commentary, the authors discussed theimportance of setting an explicit hard target with a fixed deadline to reframeboard diversity in Singapore.

Disproportionate Insider Control And The Demand For Audit Quality, Arno Forst, Barry Hettler

School of Accountancy Faculty Publications

We examine the relationship between disproportionate insider control, enabled through dual-class share structures, and the demand for audit quality. Using a comprehensive hand-collected sample of U.S. dual-class firms, we find that, consistent with outside shareholders’ increased demand for external monitoring, as well as self-bonding by entrenched insiders, disproportionate insider control is positively associated with the propensity to hire a Big 4 or industry specialist auditor, auditor independence, and audit fees. Corroborating a self-bonding explanation, additional analyses show that audit quality mitigates the negative association of disproportionate insider control and firm value. In expanded analyses, we also investigate the separate effects …

Bridging Academic And Practice: Benefits, Challenges And Lessons Learnt From Establishing A University Wide Experiential Learning Initiative, Gary Pan, Poh Sun Seow, Grace Koh

Research Collection School Of Accountancy

The scale and complexity of challenges facing the world today are unprecedented. It is paramount that universities identify and equip students with relevant skills to meet the needs of the changing economy. Recognizing this need, Singapore Management University launched a new initiative, SMUX. In this paper we will describe SMU-X which is a paradigm shift focusing on experiential learning as opposed to teaching, characterized by 4 principles: (i) inter-disciplinary content and activities, (ii) project-based learning via an actual problem/issue faced by an organization, (iii) active student mentoring by faculty and industry, and (iv) creating a tripartite learning loop between faculty, …

Thinking Finance - The Comic Book, Dimitrios V. Siskos

Publications

Thinking financially results in the best possible outcome and establishes a secure foundation for the future as an independent man. In contrast, thinking emotionally leads to short-sighted financial decisions and usually, deep regrets. However, thinking financially is not pleasant for the people around us. This comic book presents a guy, whose dream is to become an accountant. When he finally succeeds in this, he realizes that thinking financially may be effective for his boss but it is irritating for everyone else, even for his family.

Auditing Standards Board (Asb), January 16-19, 2018, Meeting Agenda, New Orleans, La, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Creative Student Engagement, Robyn Raschke

UNLV Best Teaching Practices Expo

Many students do not feel comfortable asking questions in front of the whole class and stay quiet during class.

Facebook Group In Acc 202, Daniel R. Siciliano

UNLV Best Teaching Practices Expo

ACC 202 has three sections of 100-120 students in each section each semester.

Internships For Accounting Students, Daniel R. Siciliano

UNLV Best Teaching Practices Expo

ACC 400 is the first upper division class for accounting majors and students are introduced to the importance of internships.

Auditing Standards Board (Asb) Meeting Highlights January 16-19, 2018, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Voluntary Disclosure With Multiple Channels And Investor Sophistication, Richard M. Crowley

Research Collection School Of Accountancy

An analytical model of voluntary disclosure in which a manager can disclose through two channels with different ease of processing, and with two types of investors. The model shows that in the presence of a second channel, managers have an incentive to decrease disclosures that will be quickly processed by unsophisticated investors and to increase the disclosures that will be quickly processed by sophisticated investors. The model has implications for post Reg-FD market efficiency, as well as the efficiency of firms having multiple disclosure venues.

The Influence Of Application Government Internal Control System, Asset Management And Human Resources Competencies To Financial Accountability, Sabrina Nur Fhadillah, Ivan Yudianto

Journal of Accounting Auditing and Business

TThis research aims to examine the influence of the application of government internal control system, asset management, and human resources competencies toward financial accountability of Bandung Municipal Government. Survey research was conducted in 27 Local Work Unit of Bandung Municipal. This research using the descriptive-quantitative method by spreading a questionnaire to every Local Work Unit as much as 55 questionnaires. The respondent of this research is an auditor, staff of finance, and asset management. Method of data analysis used by this research is multiple linear regression that assisted with SPSS software. The result of this research showed that: (1) The …

Analyze Of The Effect Of Workplace Spirituality On Auditor Dysfunctional Behavior And Its Implication To Audit Quality, Bawono Yudyanto Arief Kusumo, Poppy Sofia Koeswoyo, Sofik Handoyo

Journal of Accounting Auditing and Business

This study aims to analyze the effect of workplace spirituality on auditor dysfunctional behavior and its implication to audit quality at The Audit Board of The Republic of Indonesia. The research approach used is quantitative and casual design. The number of research samples was 92 auditors taken through proportionate sampling. The data analysis used descriptive and inferential statistical analysis by employing path analysis. The results show that there is a significant negative effect of workplace spirituality on dysfunctional auditor behavior, there is a significant positive effect of workplace spirituality on audit quality, and there is a significant negative effect of …

The Development Of Indonesia Environmental Performance And Environmental Compliance, Sofik Handoyo

Journal of Accounting Auditing and Business

This study aims to analyze the development of Indonesia environmental performance and environmental compliance from the period 2011-2015 through the PROPER program. Statistic descriptive, along with trend analysis, was applied in this study. The result indicates that achievement of the environmental performance of the PROPER program is on adequate level (63,2%), Poor level (25,9%), good level (7,5%), very poor (2.8%) and excellent level (0.6%). Meanwhile, Indonesia environmental compliance level on average is 72%. There is still 28% of the PROPER participant not comply with environmental requirements determined by the Ministry of Environment (MOE). The achievement of environmental compliance consists of …