Business Commons^™

Effect Of Human Resources, Leadership Style, The Use Of Information Technology And Internal Control On The Quality Of Financial Statements, Trisdina Mardinan, Muhammad Dahlan, Furry Khristianty Fitriyah

Journal of Accounting Auditing and Business

This study aims to examine Whether there is a significant influence of variable humanresources competency, leadership, utilization of information technology, internal control of thequality of financial statements either partially or simultaneously. The population in this researchis all work units (SATKER) within the Directorate General of Construction Materials for 15 unitsof work with 45 respondents consisting of a financial assistance of the work unit, the Accountingofficer of Accrual Based Institution (SAIBA) and State-Owned Officer (BMN). The primary usedthe data Obtained from respondents through questionnaires, for testing the data tested the validity,reliability test and hypothesis testing. The Data then in the analysis …

The Influence Of Organizational Commitment, Implementation Of Accounting Information System And Workplace Environment To The Performance Of Work Unit, Ratna Djuwita, Roebiandini Soemantri, Gia Kardina Prima

Journal of Accounting Auditing and Business

This study aims to obtain empirical evidence on the influence of organizational commitment, implementation of accounting information system and workplace environment affected the performance of the work unit at the Ministry of Public Works and Housing. This study method used survey research with the target population studied is the unit of echelon II work unit that prepares the report of the Government Institution Performance unit (Laporan Kinerja Instansi Pemerintah) in the Ministry of Public Works and Housing. This research design used descriptive approach by using questionnaires to collect data on 122 respondents in 67 work units consists of (1) head …

Factors Affecting Information Quality Of Local Government Financial Statement, Fakhri Triasa Anggriawan, Ivan Yudianto

Journal of Accounting Auditing and Business

This study aims to determine the factors that affect the information quality of West Bandung District local government financial information. Government financial statement should meet qualitative characteristics. This research uses qualitative method and data completion with interview technique and reports to 17 informants, which are heads of sub finance section in Regional Work Units of West Bandung District. Data analysis is done by data reduction, then presents data and conclude data obtained according to the data analysis method for qualitative research. The results of this study indicate the factors that affect the information quality of West Bandung District Financial Statements …

An Accounting Perspective Of Tax Amnesty In Indonesia, Euodia Shienny Natania, Arthik Davianti

Journal of Accounting Auditing and Business

In 2016, the Indonesian government has issued a new tax program, which is tax amnesty. The application of tax amnesty was driven by of the global economic downturn, due to the decreasing trading activity, followed by the increasing prices of the export-import activity. In addition, the tax ratio in Indonesia is considered to be too low compared to other neighboring countries. However, as anticipated, the implementation of tax amnesty requires global information disclosures, particularly repatriation fund from overseas investments. For example, in addition to banks in Indonesia, Singapore is one of a place to invest. According to The Jakarta Post …

The Emerging International Taxation Problems, James G. Yang, Victor N.A. Metallo

Department of Accounting and Finance Faculty Scholarship and Creative Works

The problems of tax evasion and tax avoidance are as old as taxes themselves. Between 2015 and 2016 alone, many U.S. multinational corporations were involved in tax disputes with the European Commission. From a historical perspective, these disputes are unprecedented as they have resulted in tremendous amount of tax penalties. The most notable case was Apple for €13 billion of unpaid tax. This article discusses what tax strategies these corporations used that caused such disputes. It specifically investigates seven corporations: Apple Inc., McDonald’s, Starbucks, Fiat, Amazon, Google, and Ikea, and elaborates on the following tax strategies: high royalties, intercompany transfer …

Effects Of Bonds & Fed Funds On The Stock Market, Josh Nelson, Mason Koch

Student Scholarship - College of Business

This paper is to investigate the relationship that Treasury bonds and Fed Funds have with the stock market. This research is valuable because the stock market is a major aspect of America’s economy, although many consider it unpredictable and difficult to understand. The goal of our research is to lessen this unpredictability, as well as to assess the inverse relationship that hypothetically exists between the stock market, bonds and Fed Funds. By employing an OLS regression model, this study finds the effect of Fed Funds is statistically and economically significant with regard to the stock market, also having the predicted …

2017-2018 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

2017-2018 Financial Summary of Morehead State University.

Introductory Information Systems Course Redesign: Better Preparing Business Students, Gina Harden, Robert M. Crocker, Kelly Noe

Faculty Publications

Aim/Purpose The dynamic nature of the information systems (IS) field presents educators with the perpetual challenge of keeping course offerings current and relevant. This paper describes the process at a College of Business (COB) to redesign the introductory IS course to better prepare students for advanced business classes and equip them with interdisciplinary knowledge and skills demanded in today’s workplace.

Background The course was previously in the Computer Science (CSC) Department, itself within the COB. However, an administrative restructuring resulted in the CSC department’s removal from the COB and left the core course in limbo.

Methodology This paper presents a …

Closing Pandora’S Box: Reducing Student Confusion With A Process Costing Simulation, Marie Kelly, Nikki Shoemaker

Faculty Publications

This paper describes a classroom Process Costing simulation that can be used in both introductory managerial accounting and cost accounting courses in order to help students better understand the principles of process costing and how to apply these principles to a problem. In groups, students work to manufacture candy necklaces for a set amount of time. After the manufacturing time has ended, students work together to determine equivalent units of production, cost per equivalent unit, and total costs for the period. Subsequently, a final class discussion provides opportunities for differences between groups to be discussed and any additional questions to …

Determinants Of State Audit Delay: An Empirical Analysis, Mary Fischer, Treba Marsh

Faculty Publications

Prior audit delay studies concentrated on municipal government, counties and school districts. This study adds to the literature by examining the determinants of state governments’ timeliness of audit reports. Audit delay determinants found by previous municipal research are used to identify characteristics that may influence state audit delay. This study’s results suggest both agreement and contradiction of prior research audit delay determinants. Financial variables alone do not predict state government audit delay. However, a combination of financial and nonfinancial variables used in municipal audit delay studies do.

2017-2018 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2017-2018 Audit Report for Morehead State University.

U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 72th Edition, 2018; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.

Ua35/3 Memoranda, Wku Provost

WKU Administration Documents

2018 memoranda issued by the WKU Provost to facutly & staff via email.

• University College Reorganization
• Dean, College of Education & Behavioral Sciences
• Interim Registrar Appointment
• Associate Provost for Global Learning & International Affairs
• New Admissions Standards
• Mahurin Honors College Appointment
• RAMP & Open Forum

Smu’S School Of Accountancy Signs Mou With Deloitte To Collaborate On Audit Analytics Programmes, Singapore Management University

SMU Press Releases and News

Accountancy undergraduates have much to look forward to in terms of picking up new knowledge and skills in the discipline of data analytics, a much sought after expertise in the accounting industry. Singapore Management University’s (SMU) School of Accountancy (SoA) has signed a memorandum of understanding with Deloitte Singapore on 12 January 2018 to collaborate on various audit analytics projects and programmes.

The Preventive Effects Of Whistleblowers On Fraud In Nonprofits, Elizabeth Evankovich

Senior Honors Projects

No abstract provided.

Measuring Firm Size In Empirical Corporate Finance, Zhichuan Li, Chongyu Dang, Chen Yang

Business Publications

In empirical corporate finance, firm size is commonly used as an important, fundamental firm characteristic. However, no research comprehensively assesses the sensitivity of empirical results in corporate finance to different measures of firm size. This paper fills this hole by providing empirical evidence for a “measurement effect” in the “size effect”. In particular, we examine the influences of employing different proxies (total assets, total sales, and market capitalization) of firm size in 20 prominent areas in empirical corporate finance research. We highlight several empirical implications. First, in most areas of corporate finance the coefficients of firm size measures are robust …

Value Of Exemption From Professional Examinations: Opinion Of Third-Level Accounting Students And Graduates, Lorraine Cashman Rahilly

Masters

In Ireland (and the UK) becoming an accountant usually involves a dual qualification system: a third-level degree followed by training and professional examination. This is commonly conceptualised as learning through knowing followed by learning through doing (Wilson, 2011; Apostolou & Gammie, 2014). Much debate exists about where the responsibility for the development of knowledge and skills lies. Third-level accounting degrees have been criticised for focusing too much on gaining exemptions from professional examinations, with employers feeling that graduates are not work ready (Albrecht & Sack, 2000; Jackling & De Lange, 2008; Pan & Perera, 2012; Bayerlein & Timpson, 2017). However, …

2018-2019 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

2018-2019 Operating Budget of Morehead State University.

Understanding Market Inefficiency In The East Asian Region During Times Of Crisis, Lucia Morales, Bernadette Andreosso-O’Callaghan

Articles

The study of financial market efficiency has important implications in terms of global macroeconomic stability. The case of six selected East Asian stock markets (China, Japan, Hong Kong, Malaysia, Singapore and South Korea) during the Asian Financial Crisis (AFC) and Global Financial Crisis (GFC) is analysed here using a battery of well-known econometric techniques that starts with traditional unit root testing for random walk behaviour. The six countries were selected on the basis of market capitalization to offer insights into the behaviour of the most relevant markets in the region. The results show that during both crises, these markets exhibited …

2018 Formula Sae Michigan Cost Report: Abbreviated Version, Rachel Rodgers

Williams Honors College, Honors Research Projects

Formula SAE Michigan is a collegiate design competition held every year at Michigan International Speedway. The University of Akron Zips Racing competes against 120 other teams in eight different events. The cost event requires a costed bill of materials and outline of how the team's open-wheel formula car is built. The event is scored on the car's total cost, the report's accuracy, and how students redesign components to meet a cost standard. This project is an abbreviated version of the cost report submitted for the 2018 Formula SAE Michigan event. Part drawings have been redacted due to their proprietary nature.

Interpersonal Affect, Accountability And Experience In Auditor Fraud Risk Judgments And The Processing Of Fraud Cues, Jennifer Schafer, Brad Schafer

Faculty Articles

This paper examines whether auditors’ affect toward client management influences fraud likelihood judgments and whether accountability and experience with fraud risk judgments moderate this effect. This research also explores the process by which affect influences fraud judgments by examining affect’s influence on the evaluation of fraud evidence cues. Results indicate that more positive affect toward the client results in lower fraud likelihood judgments. Accountability is found to moderate this effect, but only for experienced auditors. These findings have implications for fraud brainstorming sessions where all staff levels provide input into fraud risk assessments and because client characteristics are especially salient …

Effective Internal Controls For Recognizing Contracting Revenues, Antonio Ghaleb

Walden Dissertations and Doctoral Studies

Business leaders of contracting companies in Qatar struggle to develop appropriate internal controls over revenue estimates to mitigate the risk of financial statement manipulation. Grounded in the internal control framework of the Committee of Sponsoring Organizations of the Treadway Commission, the purpose of this multiple case study was to explore strategies that business leaders responsible for financial reporting use to develop and implement effective internal controls for recognizing contracting revenues. Nine participants from 3 private contracting companies in Qatar who had implemented strategies to develop and implement effective internal controls for recognizing contracting revenues participated in face-to-face semistructured interviews. Through …

Sarbanes Oxley Act, Madison Quattro

A with Honors Projects

This honors project essay summarizes the Sarbanes Oxley Act (SOA), a law that requires all publicly-traded companies to report internal accounting controls to the Securities and Exchange Commission. Certain provisions of the act apply to private companies as well. This essay examines the history of the act, what led to its implementation, and the effects of the act thus far.

Introduction To Financial Accounting (2nd Edition), Anthony J. Cataldo Ii

Accounting Textbooks

Introduction to Financial Accounting covers all material covered and tested in an undergraduate degree level course required for all business majors. This text should have a shelf-life of 20-years, if past experience is any indicator.

Managerial Accounting (2nd Edition), Anthony Cataldo

Accounting Textbooks

This text covers the material required in an introductory managerial accounting course and compliments my text on introductory financial accounting. Both are texts and courses required for all business degree undergraduates. My objective is to make this material available to students at a very low cost. I have used variable costing and other techniques included in this text in business litigation engagements involving GM, Ford, Chrysler, Toyota, Nissan and other automobile manufacturers, testifying in Nevada, California, Texas, and Arizona.

Understanding The Implication Of Blockchain Technology On The Audit Profession, Brittany Jackson

Honors Undergraduate Theses

The purpose of this research is to identify the implications of blockchain technology on the auditing profession. By conducting interviews with current professionals in the auditing profession, as well as those in academic with a background in auditing, primary data was collected to aggregate what potential effects will be on the auditing profession in the next five years and the next decade. The data includes assumptions of how the accounting major itself, the auditing planning phase, assumptions of risk, and audit completions will change with the developing technology. The goal of this research is a better understanding of how auditing …

The Effect Of Firm Characteristics On Earnings Quality: The Moderating Role Of Firm Size, Wafaa Salah

Business Administration

This study sought to examine the effect of firm characteristics on earnings quality. Specifically, the objectives of the study were two-fold: first, to investigate the relationship between firm characteristics and earnings quality using a sample of 45 industrial firms listed on the Egyptian stock exchange for the period 2014 to 2017; and secondly, empirically investigate the moderating role of firm size in the relationship between firm characteristics and earnings quality. The discretionary accrual is used as a proxy for earnings quality. The study employs Ordinary least squares regression analysis. The results indicate that profitability and financial leverage have a significant …

Features Affecting The Quality Of Sustainability Reporting: An Empirical Study And Evaluation, Noha Abdelrahman

Business Administration

Despite of the increasing importance of the sustainability reporting, as a measure of the sustainability performance, nowadays, there is a consensus on the poor quality of sustainability reporting among academics and practitioners. This research aims at testing the impact of some factors that could be the reason behind that poor quality of sustainability reporting. Based on the relevant literature, the research applied multiple regression analysis to test the impact of the corporate adherence to regulations (mainly Global Reporting Initiatives “GRI”) and the type of information in the report (mainly the quantitative information) on the quality of sustainability reporting. This relationship …

Strategies For Used Car Dealership Owners To Sustain Business In A Competitive Environment, Jude Thaddeus Suh

Walden Dissertations and Doctoral Studies

Small used car dealership ventures experience high business failures in the marketplace. Grounded in the resource-based view (RBV) theory, the purpose of this multiple case study was to explore strategies used car dealership owners and managers employ to remain profitable and sustain operations for longer than 5 years. In this study, 10 participants, including 5 owners and 5 managers from small used car dealerships in Colorado participated in face-to-face semistructured interviews. These participants have developed successful strategies to remain profitable for at least 5 years. Using methodological triangulation, field notes and documentary evidence supplemented the data collected through semistructured interviews. …

Relationship Between Chief Executive Officer Compensation, Duality, And Return On Equity, Elizabeth Rescigno

Walden Dissertations and Doctoral Studies

Poor decisions and conflicts of interest by members of company boards of directors have been a factor in the dramatic rise in chief executive officer (CEO) compensation, resulting in a lower return on equity (ROE) for shareholders. The purpose of this correlational study was to examine the relationship between CEO compensation, CEO duality, and ROE after controlling for CEO age, CEO tenure, and firm size, as measured by total assets. Agency theory was the theoretical framework for this study. The study examined whether a statistically significant relationship existed between CEO compensation, CEO duality, and ROE, after controlling for CEO age, …