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Full-Text Articles in Business

دور التدقيق الداخلي في الرقابة على الموازنة للحكومات المحلية – دراسة ميدانية في الحكومة المحلية لمحافظة ذي قار, كاظم خماط سلمان Apr 2017

دور التدقيق الداخلي في الرقابة على الموازنة للحكومات المحلية – دراسة ميدانية في الحكومة المحلية لمحافظة ذي قار, كاظم خماط سلمان

Muthanna Journal of Administrative and Economics Sciences

استهدفت الدراسة التعرف على الاسس العلمية المتعلقة بمفاهيم وانواع الموازنات واجراءات الرقابه عليها . اجريت الدراسة على الحكومة المحلية في محافظة ذي قار , وبنيت الدراسة على فرضيتين هما ضعف دور الرقابة على تنفيذ الموازنات يؤدي الى زيادة ظاهرة الفساد , فضلا عن ضعف الاستجابة الى نتائج الرقابة على تنفيذ الموازنات يؤدي الى نفس النتيجة . استخدم الباحثان الاسلوب الوصفي في الجانب النظري والتطبيق العملي للوصول الى المعلومات التي يستفيد منها الباحثان في بحثهما . توصلت الدراسة الى مجموعة من الاستنتاجات اهمها ان الموازنة العامة تمثل نظام له مدخلات ومعالجة ومخرجات وتتطلب الرقابة على تنفيذ تلك الموازنة ان تعمل اجهزة …

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البحث العلمي والتطوير في العالم العربي الواقع الراهن والتحديات, نوزاد عبد الرحمن الهيتي Apr 2017

البحث العلمي والتطوير في العالم العربي الواقع الراهن والتحديات, نوزاد عبد الرحمن الهيتي

Muthanna Journal of Administrative and Economics Sciences

يؤدي نشاط البحث والتطوير دوراً فاعلاً في عملية التنمية في مختلف دول العالم، إذ يُعد العنصر الديناميكي والحاسم في تعزيز تنافسية الاقتصاد، وبناء الاقتصاد المرتكز على المعرفة، الذي يشكل أحد الآليات الرئيسة لتحقيق التنويع الاقتصادي الذي تحتاجه الاقتصادات العربية، ولاسيما الاقتصادات النفطية التي تعيش الآن أزمة اقتصادية نتيجة لتدهور أسعار النفط في الأسواق العالمية. يهدف البحث إلى التعرف على واقع البحث العلمي والتطوير في الدول العربية من خلال استعراض وتحليل جملة من المؤشرات ذات الصلة بمدخلات ومخرجات البحث العلمي والتطوير، وبيان أهم التحديات التي تواجه نشاط البحث العلمي، وسبل مواجهة تلك التحديات. ينطلق البحث من فرضية مفادها ضعف الموارد البشرية …

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Insights From Educator, Smu's Views, Gary Pan, Poh Sun Seow, Kwong Sin Leong, Clarence Goh Apr 2017

Insights From Educator, Smu's Views, Gary Pan, Poh Sun Seow, Kwong Sin Leong, Clarence Goh

Research Collection School Of Accountancy

Forces such as globalisation and digitalisation have led to profound changes in the business environment. Apart from technical accounting knowledge, accountants now also need to equip themselves with a range of other skills that will allow them to thrive in the economy of tomorrow. In this respect, tertiary education has a big role to play in preparing students for their first jobs.At Singapore Management University (SMU), we ensure that our Bachelor of Accountancy programme provides a holistic education emphasising real-world readiness. Centred on a strong accounting core, the curriculum is broad-based, covering business, technology, entrepreneurship, leadership skills, communications, ethics and …

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Riding The Waves Of Disruption, Gary Pan, Poh Sun Seow, Clarence Goh, Melvin Yong Apr 2017

Riding The Waves Of Disruption, Gary Pan, Poh Sun Seow, Clarence Goh, Melvin Yong

Research Collection School Of Accountancy

For organisations, the need to respond to disruption, digital or otherwise, has never been greater – from re-defining the way they interact with customers to delivering services and products. While disruption presents significant opportunities for businesses, the biggest risk is not taking any action at all. A radical industry shift might be required in some cases and spending time thinking about this is critical. Organisations and individuals can shield themselves from disruption by building the skills and agility to move and adapt quickly, protecting their future in the short and long term. Against this backdrop, CPA Australia and Singapore Management …

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Helping Hands, Gary Pan, Poh Sun Seow, Clarence Goh Apr 2017

Helping Hands, Gary Pan, Poh Sun Seow, Clarence Goh

Research Collection School Of Accountancy

Disruptors have found new ways of transforming various industries with intelligent technologies which have put significant pressure on enterprises in Singapore and around the world. With a good education and training system, and a cohesive relationship among the Government, businesses and people, Singapore is well placed to respond to such digital disruptions. Nevertheless, Singapore companies must strive for quality growth based on innovation, expand beyond Singapore and create an environment that enables innovation, said Minister in the Prime Minister’s Office and Labour chief Chan Chun Sing. No two industries are disrupted in the same way. With help from the Economic …

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Our Future Together Industry Perspectives: Future Of Professional Learning And Entrepreneurship, Poh Sun Seow, Pan, Gary, Clarence Goh, Kwong Sin Leong Apr 2017

Our Future Together Industry Perspectives: Future Of Professional Learning And Entrepreneurship, Poh Sun Seow, Pan, Gary, Clarence Goh, Kwong Sin Leong

Research Collection School Of Accountancy

This report 2017 marks the second collaboration between ISCA and ICAEW after the successful launch of “Our Future Together” report in 2016 to inspire professional accountants to critically think about what the future holds for Singapore and the accountancy profession. How should accountants embrace transformation in the digital age? How should learning be redefined for the accountancy profession? How can organisational culture encourage innovation and an enterprising spirit in accountants? This report aims to shape the discussion on how education, training and professional learning should be redefined to develop professional accountants who are future-ready, so that they can continue to …

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Do Politically Connected Directors Affect Accounting Quality? Evidence From China's Anti-Corruption Campaign (Rule 18), Ole-Kristian Hope, Heng Yue, Qinlin Zhong Apr 2017

Do Politically Connected Directors Affect Accounting Quality? Evidence From China's Anti-Corruption Campaign (Rule 18), Ole-Kristian Hope, Heng Yue, Qinlin Zhong

Research Collection School Of Accountancy

We examine the impact of politically connected directors on accounting quality using a quasi experiment in China. In October 2013, “Rule 18” was issued to prohibit government and party officials, who were concurrently holding public offices or had recently retired from such positions within the last three years, from serving as directors for publicly listed firms. The regulation is part of China’s anti-corruption campaign, and it has led to a large number of politically connected directors resigning from their roles as directors involuntarily. As such, Rule 18 has effectively weakened, if not fully discontinued, the political connections of the firms …

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Insider Versus Outsider Ceos, Executive Compensation, And Accounting Manipulation, Prasart Jongjaroenkamol, Volker Laux Apr 2017

Insider Versus Outsider Ceos, Executive Compensation, And Accounting Manipulation, Prasart Jongjaroenkamol, Volker Laux

Research Collection School Of Accountancy

This paper examines the role of the financial reporting environment in selecting a new CEO from within versus outside the organization. Weak reporting controls allow the CEO to misreport performance information, which reduces the board's ability to detect and replace poorly-performing CEOs as well as aggravates incentive contracting. We show that these adverse effects are stronger when the CEO is an outsider rather than an insider. Our model predicts that boards are more likely to recruit a CEO from the outside when the performance measures with which the new hire is assessed are harder to manipulate.

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Essays On The Tax Policy And Insider Trading, Han Shi Mar 2017

Essays On The Tax Policy And Insider Trading, Han Shi

USF Tampa Graduate Theses and Dissertations

In the first essay I examine the relation between firm advertising and tax aggressiveness. Advertising increases firm visibility in both the product and the financial market. While investors would appreciate more tax savings, they are aware of the negative impact of tax aggressiveness on consumers’ views of the firm and hence its competitive positions in the product market. We find that firms that spend more on advertising have fewer tax sheltering activities, lower book-tax differences, and higher cash effective tax rates. Specifically, an increase of 1% on Advertisingi,t (ADVGPi,t), the firm pays an additional tax of $0.70 …

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Helm Store Collection - Hardin County, Kentucky (Mss 65), Manuscripts & Folklife Archives Mar 2017

Helm Store Collection - Hardin County, Kentucky (Mss 65), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 65. Journal of sales from 1814 to 1816 of the Helm & Green store and an 1828 account book of the John B. Helm & Company, Hardin County, Kentucky. An 1842 promissory note and constable’s summons pertaining to a debt are also included.

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All Eyes On You: The Impact Of Stakeholder Attention On Earnings Quality, Scott Tolton, Michael Drake Mar 2017

All Eyes On You: The Impact Of Stakeholder Attention On Earnings Quality, Scott Tolton, Michael Drake

Journal of Undergraduate Research

We behave differently when we are being watched. A large body of research finds that when observed, individuals are more likely to act in accordance with the perceived expectations or desires of the observer as a means to achieve a specific goal (e.g., positive appraisal, promotion, penalty avoidance, etc.).1 In the corporate space, prior studies provide considerable evidence on how attention or monitoring from various parties such as auditors, analysts, business press reporters, institutional investors, and debt holders affects the financial reporting choices of managers. The current literature finds almost unilateral evidence that increased attention from these outsiders is …

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Ego Depletion And Internal Controls: How Controls Can Deplete Self-Control Resources, Drew Allen, David Wood Mar 2017

Ego Depletion And Internal Controls: How Controls Can Deplete Self-Control Resources, Drew Allen, David Wood

Journal of Undergraduate Research

In order to ensure accurate financial reporting, deter fraud, and safeguard assets, companies implement internal controls throughout their organization. Internal controls can be something as simple as requiring a manager to sign off on all expenses or having two people present to handle and count cash receipts. Without these controls, companies would have to rely solely on the competency and morality of their employees or use costly and restrictive supervision and monitoring to prevent intentional and unintentional errors. While internal controls serve an important role in reducing many types of risk, controls may also have unintended consequences that can negatively …

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Judging Juror Judgments: Reactions To The Discovery Of Reduced Audit Quality Acts, Hannah Whipple, Bryan Stewart Mar 2017

Judging Juror Judgments: Reactions To The Discovery Of Reduced Audit Quality Acts, Hannah Whipple, Bryan Stewart

Journal of Undergraduate Research

As watchdogs of public companies’ financial reporting, auditors have the responsibility to attest whether a firm’s financial statements fairly represent its finances. As such, auditors are subject to professional standards to ensure high-quality audits. At times, however, auditors fail to meet these standards with their actions. Such actions, “which reduce evidence-gathering effectiveness inappropriately” (Malone and Roberts 1996), are referred to in the academic research literature as reduced audit quality acts (RAQAs). RAQAs increase the risk of inappropriate or misleading audit opinions, which can harm investors, lenders, and other parties, and which often lead to litigation. We seek to determine how …

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Fitness Tracker Technology Motivating Healthy Living, Andrew Petersen, William Tayler Mar 2017

Fitness Tracker Technology Motivating Healthy Living, Andrew Petersen, William Tayler

Journal of Undergraduate Research

The purpose of this project was to test whether wearing a fitness tracker, such as a Fitbit, induces wearers to increase their physical activity. We believe that when wearers know that their physical activity is being measured, they will accelerate their physical activity. To test this hypothesis, we needed a control group where we could record participants’ physical activity when the participants were unaware they were being measured. This was accomplished by using the iPhone pedometer which is automatically activated upon purchase, and relatively unknown by iPhone users. The treatment groups were given a MiFit band, which is a less …

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Earnings Yield As A Predictor Of Return On Assets, Return On Equity, Economic Value Added And The Equity Multiplier, Rebecca Abraham, Judith Harris, Joel Auerbach Mar 2017

Earnings Yield As A Predictor Of Return On Assets, Return On Equity, Economic Value Added And The Equity Multiplier, Rebecca Abraham, Judith Harris, Joel Auerbach

HCBE Faculty Presentations

This study identifies earnings yield as a measure of financial performance that is based on a firm’s ability to sell profitable goods. It excludes the irrationality that can confound market-based measures of financial performance by emphasizing a firm’s ability to earn profits as the indicator of superior performance. For the full sample, the differential effects of earnings yield on return on assets, return on equity, stock returns, economic value added and the equity multiplier are determined for firms of different size and volatility. The analysis is conducted both across industries and within the oil and gas, computer software, biotechnology and …

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Applying The Theory Of Planned Behavior To Influence Auditors' Knowledge-Sharing Behavior, Xu Cheng Mar 2017

Applying The Theory Of Planned Behavior To Influence Auditors' Knowledge-Sharing Behavior, Xu Cheng

USF Tampa Graduate Theses and Dissertations

This study adopts the theory of planned behavior to understand and influence auditors’ knowledge-sharing behavior. Ajzen (1991) indicates that persuasive communications, such as belief-targeted messages, can be used as behavioral interventions to alter intentions and behaviors. Thus, this study develops and evaluates the effectiveness of behavioral interventions (belief-targeted messages) in encouraging auditors’ knowledge-sharing behavior. This study uses a 2×2 between-participants design. Arguments targeting behavioral beliefs and arguments targeting normative beliefs are manipulated. Consistent with expectations, the results of this study were that (1) auditors exposed to an intervention share more knowledge, compared to auditors not exposed to any interventions; (2) …

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Proposed Interpretations: Responding To Noncompliance With Laws And Regulations, March 10, 2017, Comment Deadline Is May 12, 2017; Exposure Draft (American Institute Of Certified Public Accountants), 2017, March 10, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Mar 2017

Proposed Interpretations: Responding To Noncompliance With Laws And Regulations, March 10, 2017, Comment Deadline Is May 12, 2017; Exposure Draft (American Institute Of Certified Public Accountants), 2017, March 10, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Comment Letters On Proposed Interpretations: Responding To Noncompliance With Laws And Regulations, March 10, 2017,, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Mar 2017

Comment Letters On Proposed Interpretations: Responding To Noncompliance With Laws And Regulations, March 10, 2017,, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Regulatory Pressure And Income Smoothing By Banks In Response To Anticipated Changes To The Basel Ii Accord, Chu Yeong Lim, Kevin Ow Yong Mar 2017

Regulatory Pressure And Income Smoothing By Banks In Response To Anticipated Changes To The Basel Ii Accord, Chu Yeong Lim, Kevin Ow Yong

Research Collection School of Accountancy

We examine the effects of the revised Basel II rules on bank managers’ discretionary behavior, specifically income smoothing and loan loss provisioning. As the revised rules exert greater regulatory pressure on corporate than retail banking, we predict corporate bank managers to reduce risk-taking activities or increase income smoothing. Analysis of segmental reports reveals greater (less) income smoothing in the corporate banking segments of low-capital (high-capital) banks during the Basel II period, with their managers recognizing loan loss provisions in a less timely fashion. We find no such effects for retail banking. Although we document an initially negative market reaction to …

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Factors Influencing Recruitment Of Non-Accounting Business Professionals Into Internal Auditing, Geoffrey D. Bartlett, Joleen Kremin, K. Kelli Saunders, David A. Wood Mar 2017

Factors Influencing Recruitment Of Non-Accounting Business Professionals Into Internal Auditing, Geoffrey D. Bartlett, Joleen Kremin, K. Kelli Saunders, David A. Wood

Business Faculty Publications and Presentations

This paper examines factors affecting non-accounting business professionals' willingness to work in internal auditing. In a 2 × 6 experiment with 502 participants from across the country, we find that, in contrast to prior research examining accountants, business professionals have relatively favorable views of internal audit. Although they hold favorable views, participants were still less likely to apply for a position labeled as internal audit than an identical position with an alternate label. Varying the structure of internal audit, including job responsibilities, career path, and sourcing arrangement, did not affect participants' willingness to apply for an internal audit position. We …

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Continuous Auditing: A New Instrument In The Cfo’S Toolbox, Clarence Goh Mar 2017

Continuous Auditing: A New Instrument In The Cfo’S Toolbox, Clarence Goh

Research Collection School Of Accountancy

In the past decade, rapid technological developments have led to the widespread adoption of enterprise resource planning systems. These ERP platforms not only allow different functional areas of a business to share data, but also enable businesses to generate financial information in real time.Such developments have fundamentally altered how businesses operate, and present both challenges and opportunities for CFOs and auditors.That’s because traditional audit methods have, to a significant extent, not kept up with these developments. Many audit procedures that are used today remain manual in nature, and are often costly in terms of both time and money. To a …

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Not-For-Profit Entities, March 1, 2017; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Mar 2017

Not-For-Profit Entities, March 1, 2017; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Government Auditing Standards And Single Audits, March 1, 2017; Audit Guide, American Institute Of Certified Public Accountants (Aicpa) Mar 2017

Government Auditing Standards And Single Audits, March 1, 2017; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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State And Local Governments, March 1, 2017; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Mar 2017

State And Local Governments, March 1, 2017; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Related Parties As Used In Transfer Pricing, Jow Lee Ying, Yong Sing Yuan Mar 2017

Related Parties As Used In Transfer Pricing, Jow Lee Ying, Yong Sing Yuan

Research Collection School Of Accountancy

The paper examines the scope of related party transactions falling under the OECD Transfer Pricing Guidelines (TPG) and the transfer pricing regimes of selected tax jurisdictions. The OECD TPG does not deal with the concept of associated enterprises as used in Article 9 of the OECD Multilateral Tax Convention (MTC), while Article 9 of the OECD MTC does not define the terms used to describe associated enterprises. This gives rise to the question of what exactly was intended for under the scope of Article 9 and its consequent applicability. At the same time, many jurisdictions define related party transactions for …

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Voluntary Fair Value Disclosures Beyond Sfas 157’S Three-Level Estimates, Sung Gon Chung, Beng Wee Goh, Jeffrey Ng, Kevin Ow Yong Mar 2017

Voluntary Fair Value Disclosures Beyond Sfas 157’S Three-Level Estimates, Sung Gon Chung, Beng Wee Goh, Jeffrey Ng, Kevin Ow Yong

Research Collection School Of Accountancy

Some firms voluntarily make disclosures about the controls and processes in place to ensure the reliability of fair value estimates. Consistent with these disclosures being driven by management’s concerns about the reliability of their SFAS 157 estimates, we find that firms with more opaque estimates are more likely to provide such disclosures. We then examine whether these disclosures increase the reliability of fair value estimates. We find that they are associated with higher market pricing and lower information risk for Level 3 estimates. Further analyses of the contents of the reliability disclosures reveal that the following are particularly important to …

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Conditional Conservatism And Debt Versus Equity Financing, Beng Wee Goh, Chee Yeow Lim, Gerald J. Lobo, Yen H. Tong Mar 2017

Conditional Conservatism And Debt Versus Equity Financing, Beng Wee Goh, Chee Yeow Lim, Gerald J. Lobo, Yen H. Tong

Research Collection School Of Accountancy

Extant research suggests that conditional conservatism reduces information asymmetry between a firm and its shareholders as well as its debtholders. However, there is little evidence on whether conditional conservatism reduces information asymmetry differentially for shareholders and debtholders. We use the setting of a firm's choice between equity versus debt when it seeks a significant amount of external financing to examine this research question. We find that when firms raise a significant amount of external financing, the use of equity (versus debt) increases with the level of conservatism. We also find that the reduction in cost of equity associated with conservatism …

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Defined Contribution Retirement Plans, February 28, 2017 : Checklists & Illustrative Financial Statements, American Institute Of Certified Public Accountants (Aicpa) Feb 2017

Defined Contribution Retirement Plans, February 28, 2017 : Checklists & Illustrative Financial Statements, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Auditing Standards Board (Asb) Meeting Highlights (Draft) February 22, 2017 Conference Call, American Institute Of Certified Public Accountants. Auditing Standards Board Feb 2017

Auditing Standards Board (Asb) Meeting Highlights (Draft) February 22, 2017 Conference Call, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Auditing Standards Board (Asb), Conference Call February 22, 2017, Meeting Agenda, American Institute Of Certified Public Accountants. Auditing Standards Board Feb 2017

Auditing Standards Board (Asb), Conference Call February 22, 2017, Meeting Agenda, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

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