Business Commons^™

Obamacare: Under The Knife, Kylan Rutherford

Marriott Student Review

President Trump and Congress have tried and failed to pass through a replacement plan for Obamacare. This article details why this effort failed, and several issues extant in Obamacare that may move the law toward insolvency. These issues are the mandate, guaranteed issue, and the 'risk corridor' funding set up to back struggling insurance companies.

In Defense Of The Self-Help Book, Owen Barrott

Marriott Student Review

"In Defense of the Self-Help Book" explores the relationship between behavioral economics and the effects that self-help and management books have. It explores loss aversion and the optimism bias paradox and applies it to those who use success literature to improve their own abilities.

Marriott Student Review, Marianna Richardson

Marriott Student Review

This is the inaugural edition of the Marriott Student Review on BYU Scholar Archive. Marriott Student Review is a journal by students, for students. We work to inform Marriott School students about contemporary issues and to prepare them to meaningfully contribute to the global community. We also offer the opportunity for students to publish and add their voice to current events.

Merger And Acquisition Financial Reporting Outcomes: An Examination Of Non-Audit Fees And The Impact On Auditor Independence, Jimmy Carmenate

Doctor of Business Administration Dissertations

For over 40 years, the issue of auditors providing both auditing and non-audit services (NAS) to their audit-clients continues to be at the forefront of concerns to regulators, investors, and academics. The literature primarily provides two competing effects of NAS on financial reporting quality. The first being the compromise on auditor independence and the other on the benefits attained from knowledge spillover. Though these competing effects have been studied in various contexts, there has been little to no research on the association between NAS and the outcomes from mergers and acquisitions (M&A) to infer whether NAS lessens the threat to …

Are Out-Of-Period Adjustments A Type Of Stealth Restatement? An Examination Of Non-Audit Services, Clawback Provisions, And Out-Of-Period Adjustments, Cori Oliver Crews

Doctor of Business Administration Dissertations

Over the last decade, out-of-period adjustments (OOPAs) have risen in popularity in direct contrast to the simultaneous decreasing trend in restatements. This could indicate an improvement in financial reporting quality or could indicate the use of a type of stealth restatement for opportunistic purposes. These less prominent restatements are more likely to go undetected and would be an apt way to perpetuate opportunistic disclosure and to mitigate the likelihood of unfavorable market reactions.

The purpose of this study is to investigate (1) the association between non-audit services (NAS) and OOPAs, (2) the association between clawback provisions and OOPAs, and (3) …

Languages And Earnings Management, Jaehyeon Kim, Yongtae Kim, Jian Zhou

Accounting

We predict that managers of firms in countries where languages do not require speakers to grammatically mark future events perceive future consequences of earnings management to be more imminent, and therefore they are less likely to engage in earnings management. Using data from 38 countries, we find that accrual-based earnings management and real earnings management are less prevalent where there is weaker time disassociation in the language. Our study is the first to examine the relation between the grammatical structure of languages and financial reporting characteristics, and it extends the literature on the effect of informal institutions on corporate actions.

The Effect Of Expanded Audit Report Disclosures On Users’ Confidence In The Audit And The Financial Statements, Peter Kipp

USF Tampa Graduate Theses and Dissertations

I investigate how nonprofessional investors’ confidence in the financial statements and the audit report is influenced by the firm specific details of a critical audit matter (CAM) disclosure in conjunction with the description of the audit procedures engaged to address the CAM in the audit report. Using participants recruited from Amazon Mechanical Turk as a proxy for nonprofessional investors in a 2x2 +1 (control) between-participants experiment manipulating CAM disclosure detail (Detailed/Generic) and the description of the audit procedures engaged to address the CAM (Detail/Generic) I find that greater detail in the description of the CAM results in higher confidence in …

A Strategy For Teaching Critical Thinking: The Sellmore Case, Joseph F. Castellano, Susan Lightle, Bud Baker

Accounting Faculty Publications

The importance of teaching and applying critical thinking skills is apparently matched by its difficulty in doing so. Sara Rimer, writing for the January 18, 2011, edition of The Hechinger Report, discussed a study by Richard Arum that followed several thousand undergraduates from when they entered college in fall 2005 to when they graduated in spring 2009. Arum’s research, published in his book Academically Adrift: Limited Learning on College Campuses, found that large numbers of students did not learn critical thinking, complex reasoning, and written communication skills. Arum used testing data and student surveys from 24 colleges and universities ranging …

An Historical Analysis Of The Role Of Accounting For The Japanese Internment Camps During World War Ii, Midori Knowles

Honors Projects in Accounting

On December 7th, 1941, the United States was the victim of a tragic attack on a naval base in Pearl Harbor, Hawaii. This resulted in the United States’ entry into World War II, including the declaration of war against the country of Japan. On February 19th, 1942, just two months after the attacks, President Franklin D. Roosevelt signed Executive Order 9066, which permitted the War Relocation Authority (WRA) to relocate over 110,000 Japanese- American citizens. The forced relocation sent these Japanese-Americans to ten relocation centers spread throughout the west and mid-west of the country. The government declared that this relocation …

The Perceptions Of Accounting: What Do You Think?, Brianna Darin

Honors Projects in Accounting

Accounting is often considered “the language of business,” but is sometimes perceived to be a difficult topic. This study seeks to get a deeper understanding as to why business students and other students perceive accounting to be such an intimidating subject. The ultimate research question addressed is: What are the perceptions of accounting among accounting students, non-accounting business students, and non-business students? A review of the relevant background literature led to two hypotheses that assist in answering the research question. Following the literature review and hypotheses development, a two-part process took place: (1) we conducted focus groups and (2) we …

Addressing The Opioid Epidemic: North Andover Police Department, James Buckley

Honors Senior Capstone Projects

The opioid epidemic is not just a problem that affects major cities, as there is a growing market for heroin in suburban communities. North Andover saw a spike from only seven overdoses in 2015, to twenty-three possible overdoses in just the first nine and a half months of 2016, depicting evidence of how grave the problem really has become in the community. The epidemic is not an issue that can be delayed and gradually deliberated, as immediate action is required to treat individuals affected and heal the community as a whole. The heroin problem has reached North Andover and the …

An Investigation Of Accounting Education To Help Students Improve Important Job Skills, Alec Schuberth

Honors Projects in Accounting

Upon graduation, many college students embark on their professional careers in accounting. These graduates have completed their degree and moved to their new, exciting, and challenging jobs; but have these corporations recently expressed satisfaction with the performance of these young employees? Some studies suggest that many executives do not think that their new employees have developed the skills needed to be successful in today’s competitive business landscape. This project extends the literature by examining professional development in college graduates and applying it within the context of accounting education in college and universities nationwide. Overall, this project aims to investigate why …

Do Some Stakeholders In Publicly Traded Firms Benefit At The Expense Of Others As A Result Of Corporate Inversions?, Ryan Hitchcock

Honors Projects in Accounting

This report examines corporate inversions to determine whether this practice benefits the majority of stakeholders or merely a select few. A sample of firms previously incorporated in the United States that have since undergone inversions is examined to answer this question. Annual stock price returns, stock price volatility, and earnings per share changes from the sample of inversion firms are the main sources of data examined. These results are compared to the S&P 500 and peer firms to determine whether the changes can be attributed to the inversions, or are merely a result of general economic conditions. Supporting topics addressed …

Accounting For Ethics: Emphasis On Ethics Education In Us Collegiate Business Curricula, Sarah Stokowski

Honors Projects in Accounting

The accounting field holds a background in ethical understanding to be of great importance. The purpose of this project was to investigate the extent to which ethics education is emphasized and implemented within the business, and specifically accounting, curricula of US collegiate level institutions. Course curricula from a sample of 445 AACSB (Association to Advance Collegiate Schools of Business) accredited business programs in the US were examined for their emphasis on ethics education. This emphasis was quantified through a novel measurement, the Ethics Education Index, which is an originally constructed weighted measure of the number of stand-alone courses dealing with …

Country-Level Institutions, Firm Value, And The Role Of Corporate Social Responsibility Initiatives, Sadok El Ghoul, Omrane Guedhami, Yongtae Kim

Accounting

Drawing on transaction cost theories and the resource-based view of a firm, we posit that the value of corporate social responsibility (CSR) initiatives is greater in countries where an absence of market-supporting institutions increases transaction costs and limits access to resources. Using a large sample of 11,672 firm-year observations representing 2445 unique firms from 53 countries during 2003–2010 and controlling for firm-level unobservable heterogeneity, we find supportive evidence that CSR is more positively related to firm value in countries with weaker market institutions. We also provide evidence on the channels through which CSR initiatives reduce transaction costs. We find that …

استخدام انماط التفكير السيناريو لدعم استراتيجيات متخذي القرار دراسة تحليلية لعينة من كليات جامعة الكوفة, ماجد جبار الفتلاوي

Muthanna Journal of Administrative and Economics Sciences

يهدف هذا البحث إلى التعرف على انماط تفكير السيناريو المتمثلة بـ ((المستقبلي، المنظمي، الاستراتيجي) لعينة من كليات جامعة الكوفة، من خلال وضع استراتيجيات لمتخذي القرار المتمثلة بالإبعاد ( الندرة، التأثير، التوجيه)، وتم اختيار عينة عشوائية من الكادر التدريسي في خمس كليات من جامعة الكوفة اذ بلغ عددهم ( 210) تدريسي واستخدم الباحثان استمارة الاستبيان كأداة رئيسة لجمع البيانات والمعلومات باستخدام تدرج مقياس ( Likert) الخماسي، وتم تحليل الفرضيات باستخدام عدد من الأدوات الاحصائية (الوسط الحسابي، الانحراف المعياري، معامل ارتباط بيرسون، معامل الانحدار) وكانت ابرز الاستنتاجات التي توصل اليه البحث ان انماط التفكير بالسيناريوهات بإبعادها لها دور مهم في دعم استراتيجية …

استخدام نماذج Box & Jenkins للتنبؤ بالحوادث المرورية في محافظة القادسية, سيف حسام رحيم الجبوري

Muthanna Journal of Administrative and Economics Sciences

يهدف البحث الى دراسة وتحليل السلاسل الزمنية الخاصة بالحوادث المسجلة في محافظة الديوانية للمدة من (2010- 2014 ) باستخدام طريقة (BOX-JENKINS) في التحليل (التشخيص، التقدير ,اختبار ملاءمة النموذج , التنبؤ) وايجاد النموذج المثالي للتنبؤ بالحوادث المرورية باعتماد البيانات الشهرية المسجلة لدى دائرة مرور الديوانية وأظهرت نتائج التطبيق ان النموذج الملائم والكفؤ هو نموذج الانحدار الذاتي

تأثير الالتزامات المحتملة في قيمة الوحدة الاقتصادية, حيدر علي المسعودي

Muthanna Journal of Administrative and Economics Sciences

ان إعداد القوائم المالية يجب أن يعكس نشاط الوحدة الاقتصادية، ومن العناصر المؤثرة بذلك النشاط هي الالتزامات المترتبة نتيجة لممارسة ذلك النشاط الذي لهُ أهمية كبيرة في جودة الابلاغ المالي وتأثيره في قيمة الوحدة الاقتصادية، إذ تواجه بعضها مشاكل في الإبلاغ عن الالتزامات المحتملة التي يمكن أن تشكل عبئاً مستقبلياً عليها، وبالنتيجة فأن المستثمرين غالباً ما يلجأون إلى القوائم المالية لغرض معرفة المركز المالي وما تقدمه من معلومات مالية عن طبيعة التزاماتها المحتملة وقدرتها على التنبؤ بها من إمكانية الاعتراف والقياس والابلاغ عن تلك الالتزامات المحتملة، عن طريق افتراض أن لجودة الإبلاغ المالي عن الالتزامات المحتملة تأثيرا في تحسين القيمة …

Guide: Prospective Financial Information, April 1, 2017, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

أهمية تطبيق نظام التكاليف على أساس الأنشطة ( Abc ) في ترشيد كلفة المنتج وتحسين القرارات الإدارية بحث تطبيقي في الشركة العراقية لإنتاج البذور – موقع غماس, محمد سمير دهيرب

Muthanna Journal of Administrative and Economics Sciences

يمثل تطور أنظمة التكاليف واحدا من أهم التحديات التي تواجه شركات القطاع الخاص والعام والمختلط الهادفة للربح، حيث تكمن مشكلة البحث في استخدام الأسلوب التقليدي لاحتساب كلفة المنتجات مما لا يتيح لهذا الأسلوب أمكانية القياس والتحديد الدقيق لهذه التكاليف. ونظرا لعدم جدوى هذا الأسلوب في خدمة الإدارة في ترشيد قرارات التسعير والربحية وتقويم الأداء التنافسي، من هنا برزت أهمية تطبيق نظام التكاليف على أساس الأنشطة ( ABC ) في الشركة العراقية لإنتاج البذور بالشكل الذي يحقق مجموعة نتائج منها قياس أفضل للتكاليف, تعزيز الرقابة على التكاليف, قرارات إدارية تخدم تسعير المنتج بشكل أفضل. ويهدف البحث إلى التعرف على سمات نظام …

The Role Of Taxes In Iraq And Their Impact On The Public Budget For The Period (2008-2014), Ra’Ed Hassan Ali

Muthanna Journal of Administrative and Economics Sciences

The study aims to illustrate the role played by taxes since they are considered as the most important tool of fiscal policy. In the present study, taxes have been divided into direct and indirect ones. In addition, there is an account for their role in the overall revenue in detail as well as their impact on the overall revenue of the general budget. Moreover, measuring the extent of their contribution to the gross domestic product through the use of statistical analysis for the period (2008-2014) by using the statistical package for social sciences (SPSS) software. This study includes three sections: …

القيادة الأبوية وتأثيرها في سلوكيات العمل (دراسة تطبيقية على عينّة من الكليات الأهلية في محافظة النجف الأشرف), علي رزاق جياد العابدي

Muthanna Journal of Administrative and Economics Sciences

يهدف هذا البحث إلى الكشف عن مدى تأثير القيادة الأبوية على سلوكيات العاملين وذلك من خلال تحسين السلوكيات الايجابية والحد من السلوكيات السلبية. وتنبع اهمية هذا البحث اولاً من عدم وجود دراسات عربية تناولت هذه المتغيرات في أنموذج فرضي واحد، وهذا يدل على وجود فجوة معرفية لابد من الخوض في دراستها، وكذلك مدى حاجة القادة في المنظمات المبحوثة الى نمط قيادي يتسم بكسب ولاء المرؤوسين واحترامهم مع اظهار الجانب الاخلاقي والخيّري تجاههم وتجاه عوائلهم . ومن اجل تحقيق اهداف البحث تمت دراسة علاقات الارتباط والتأثير بين أبعاد القيادة الأبوية المتمثلة بـ (القيادة الإستبدادية والقيادة الأخلاقية والقيادة الخيّرة) وبين أبعاد سلوكيات …

The Equity-Financing Channel, The Catering Channel, And Corporate Investment: International Evidence, Yuanto Kusnadi, K.C. John Wei

Research Collection School Of Accountancy

We examine how stock market mispricing affectscorporate investment in an international setting. We find that investment ismore sensitive to stock prices for equity-dependent firms than for non-equity-dependentfirms in our international sample. Investment is also more sensitive to stockprices for firms located in countries with more developed capital markets (i.e.,lower costs of raising capital), higher share turnover (i.e., shortershareholder horizons), and higher R&D intensity (i.e., more opaque assets). More importantly, the positive relation between equitydependence and the sensitivity of investment to stock prices is more pronouncedfor firms located in these same countries. These findings are consistent withthe equity-financing hypothesis and the …

Grooming The Future Disruptive Accounting Professionals, Gary Pan, Gan Hup Tan, Poh Sun Seow

Research Collection School Of Accountancy

In this chapter, we will discuss how SMU brought about innovation changes in the university’s learning environment. In 2011, a steering committee was set up by SMU President, Professor Arnoud De Meyer to develop strategies that focused on innovation in learning pedagogy at the university. Subsequent brainstorming sessions led to the evolution of the SMU-X programme, which aimed to broaden the scope of university education by encompassing real life problems and problem-solving skills in the curriculum. The concept encompassed three key elements: mindset, pedagogy, and physical space. The challenge was to offer more applied learning with close coordination between classroom …

Accounting For Change: Assessing Top-Line Implications Of New Revenue Recognition Principles, Kevin M. Wargo

Honors Theses

The impending implementation of new FASB guidance regarding the practice of revenue recognition will presumably alter the periodic presentation of top-line business performance. In anticipation of these impacts, this study seeks to isolate contractual business relationships within the automotive supply chain industry in order to illuminate certain changes and make financial statement users aware that corresponding adjustments may have to be made to their perception of revenue results. By outlining the differences between new and historical U.S. GAAP, and applying the anticipated quantitative effects of such shifts within a propositional study, I seek to produce conclusions that investors and analysts …

Philanthropy Under The Microscope: A Cost-Benefit Analysis Of Small Nonprofits Conducting Financial Statement Audits, Sarah Samaniego

Senior Honors Theses

External audits are conducted by Certified Public Accountants (CPAs) and ensure the reliability of financial reporting and internal controls of a given organization. Publicly traded corporations are required by the Securities and Exchange Commission (SEC) to conduct a yearly external audit. In addition, some large or government funded not-for-profits must produce audited financial statements upon request. If an organization is not required to conduct an audit, it may still choose to undergo an independent audit. Among those that may voluntarily conduct an audit are small nonprofit organizations. Due to the unique characteristics of small nonprofits, some elements of an external …

Taxation Of Income On Professional Team Athletes, Crystal M. Williamson

Senior Honors Theses

Taxation of income for the average person can be a daunting task. However, for professional athletes, this task becomes even more tedious. Professional athletes face the jock tax. This means that athletes have to pay taxes in every state in which they play a game, practice, and perform a service that is part of their contract. Professional athletes, like every United States (U.S.) citizen, are required to pay both federal and state income taxes. Since professional athletes are constantly traveling, their state of residence becomes even more important when allocating their income to the respective state. Many question the constitutionality …

2017 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

قياس مستوى ممارسة التحفظ المحاسبي في الشركات المساهمة العراقية وآثارها على جودة الابلاغ المالي في التقارير المالية (دراسة تطبيقية لعينة من الشركات المساهمة المدرجة في سوق العراق للأوراق المالية), ناظم شعلان جبار

Muthanna Journal of Administrative and Economics Sciences

تعد ظاهرة انتشار درجة التحفظ بالتقارير المالية وزيادتها من أهم القضايا الجدلية في الفكر المحاسبي المعاصر، إذ شكلت محوراّ لاهتمام العديد من الأدبيات المحاسبية, على االرغم مما يتعرض له من انتقادات شديدة بسبب تعارضه مع بعض الخصائص النوعية للمعلومات المحاسبية. يقدم هذا البحث دليلا اضافيا على مستوى التحفظ المحاسبي في التقارير المالية للشركات المساهمة العراقية, كما انه يلقي الضوء على علاقة التحفظ المحاسبي بتحسين جودة التقارير المالية وأثر هذه العلاقة على قيمة المنشأة في اسواق المال. ان التحفظ قد يستخدم من ادارة الشركة طريقةً للاختيار بين البدائل المحاسبية بصورة انتهازية بالممارسة العملية من خلال بعض السياسات المحاسبية التي تطبقها الشركات, …

دور استخدام السلاسل الزمنية في التنبؤ بعدد مراجعي المؤسسات الصحية لتحقيق التنمية المكانية (بحث تطبيقي في دائرة صحة الديوانية), صلاح صاحب شاكر البغدادي

Muthanna Journal of Administrative and Economics Sciences

تعد السلاسل الزمنية اسلوبا من الاساليب الاحصائية الجديرة بالاهتمام , وامكانية استخدامها للتوقع في المستقبل, ويعتمد اسلوب تحليل السلاسل الزمنية على تتبع الظاهرة او المتغير على مدى زمني معين (سنوات عدة)، ويهدف البحث إلى معرفة مفهوم السلاسل الزمنية ودورها في التخطيط المستقبلي لتحقيق التوازن في توزيع الموارد المتاحة لتحقيق التنمية المكانية. ولتحقيق اهداف البحث تم اختيار مراكز الرعاية الصحية الاولية الحكومية في محافظة الديوانية, وتوصل الباحثان الى مجموعة من الاستنتاجات أهمها، ظهور مناطق متطورة ومناطق اقل تطورا اقتصاديا واجتماعيا وثقافيا، تركز النشاط الاقتصادي والخدمات في مناطق معدودة مما يزيد من الهجرة الى هذه المناطق وجعلها اكثر جذبا للسكان وتطورا من …