Business Commons^™

Applying Special Purpose Frameworks In State And Local Governmental Financial Statements; Practice Aid Series, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Using A Soc 1® Report In Audits Of Employee Benefit Plans; Practice Aid Series, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Essays On Earnings Forecasts, Tax Expense And Ifrs Adoption, Yan Jin

Theses and Dissertations (Comprehensive)

In this dissertation, I include three essays regarding earnings forecasts, the DuPont analysis and tax expense, all using mandatory International Financial Reporting Standards (IFRS) adoption in Canada as a setting. In the first essay entitled “DuPont Analysis, Earnings Persistence and Return on Equity: Evidence from Mandatory IFRS Adoption in Canada”, I propose four new models to forecast one-year-ahead return on equity and change in return on equity based on prior research in the DuPont analysis and earnings persistence. I also examine whether the persistence of return on equity has improved since Canadian companies adopted IFRS in 2011.

In the second …

Corporate Governance And Environmental Disclosure In The Indonesian Mining Industry, Terri Trireksani, Hadrian Geri Djajadikerta

Research outputs 2014 to 2021

Sustainability and corporate governance issues are now considered to be important and integral aspects of company performance. Both have established themselves as well-studied topics in the organisational and accountability areas. While there has been a growing interest to study the relationship between these two areas, research publication in this topic is still mainly focused on the Western societies. This study focuses on the corporate governance and sustainability disclosure practices in one of the emerging economies, Indonesia, and assesses the relationships between corporate governance variables and the extent of environmental disclosures made by the mining companies listed in the Indonesia Stock …

Compensation Or Feedback: Motivating Performance In Multidimensional Tasks, Margaret H. Christ, Scott A. Emett, William B. Tayler, David A. Wood

Faculty Publications

Employees often perform tasks with multiple dimensions. In this study, we examine how employees' performance on multidimensional tasks differs under different control structures. We conduct two experiments in which we manipulate the presence of compensation controls and the presence of feedback controls on multiple task dimensions. Our findings suggest that when employees are compensated on multiple dimensions they commit to multiple goals and divide their attention among those task dimensions. However, when feedback controls are implemented on one task dimension with compensation controls on another dimension, employees can improve performance on individual dimensions as well as their overall task performance. …

Factors Affecting Csr Disclosure In Nepalese Banks: A Global Reporting Initiative Perspective, Gopi Bidari

Theses: Doctorates and Masters

This thesis examines the extent of Corporate Social Responsibility (CSR) disclosures made by Nepalese banks in their annual reports based on GRI G4 guidelines. Also, this thesis accentuates the relationships between the influencing factors (i.e. bank size, bank age, bank profitability and ownership structure) and the CSR disclosure levels (i.e., economic, social, environmental and the overall CSR disclosures).

A sample of 82 banks was selected from the Nepal Stock Exchange for the year 2014. CSR related information was collected from the annual reports of the sample banks. Content analysis and multiple regression analysis tools were used to test the developed …

The Effect Of Hypothesis Framing, Prior Expectation And Professional Trait Scepticism On Experts’ And Novices’ Evidence Selected In A Complex Task, Abhijit Das

Theses: Doctorates and Masters

This study examines evidence selection strategy among external auditors (i.e. professionals) and accounting students (i.e. novices) in a going concern assessment task considering three factors; hypothesis framing, prior expectation and professional “trait” scepticism as measured by Hurtt (2010) scale. Within this context, the study sets out to accomplish three goals: (1) to re-examine evidence selection strategy based on hypothesis framing and prior expectation, (2) to validate the Hurtt (2010) scale using expert reviews and confirmatory factor analysis and (3) to investigate whether professional trait scepticism influences selection strategy.

Owing to the incidence of high-profile accounting and auditing scandals worldwide, the …

The Impact Of Technology Acceptance And Openess To Innovaion On Software Implementation, Michael Marin Bertini

Walden Dissertations and Doctoral Studies

Senior management decisions to foster innovation and adopt new technology solutions have serious implications for the success of their organization change initiatives. This project examined the issue of senior management decision or reasons of their decision to adopt new Enterprise Resource Planning (ERP) systems as a solution to solve their business problems. This project investigated the degree that perceived ease of use and usefulness of the ERP system influenced decisions made by senior managers to innovate. Roger's diffusion of innovations theory and Davis technology acceptance model theory were used to predict when senior managers were open to innovation, and whether …

A Multi-Dimensional Evaluation And Strategic Exploration Of Institutional Investing With Focus On State Street Corporation, Jack Badger

Honors Theses

This report examines State Street Corporation in a way similar to that of a professional in an advisory role. Included in this analysis is a brief history of the firm, financial ratio analysis and implications, audit and tax recommendations, and tools to help improve State Street's strategic outlook and outlast its competitors.  

3d Systems: An In-Depth Look Into The Past, Present, And Future Of 3d Printing, John Lars Ely

Honors Theses

This thesis revolves around the 3D printing industry. I focused the majority of my research on the company, 3D Systems. I looked into the various factors that are holding the company back and what it can do to overcome then. I concluded that 3D Systems needs to focus more on developing and marketing printers for the domestic market. I also found that the company has to gain a stronger foothold in the Asian market if it wants to emerge as the leader of the industry.

How Proposed Legislation Could Affect Corporate Taxes, Kaitlin Aspinwall

Honors Theses

The purpose of this thesis is to explore in detail three tax reform proposals and to determine the effects that each would have on three different industries, manufacturing, service based, and technology. This study looks at the detailed tax reform plans of Congressman Dave Camp, Congressman Devin Nunes, and Senators Marco Rubio and Mike Lee. In order to determine the effects that each of these plans would have on the three industries, the financial statements of Lockheed Martin, Liberty Mutual, and Facebook are analyzed as representatives of their industries. This analysis revealed the effects that the proposals would have on …

Walgreens: Financial Analysis And Recommendations, Madeleine Robinson

Honors Theses

This thesis is an analysis including recommendations for the publically traded company, Walgreens. By using the most recent 10-K filing, a complete financial analysis was completed. Through the findings it was recommended to Walgreens that they focus more on mobile growth to compete with technology of competitors, as well as bring an in store area to represent their mobile presence.

Identifying Business Risk Factors Of Identity Theft, Robert K. Minniti

Walden Dissertations and Doctoral Studies

Businesses are under pressure to identify and control risks affecting profitability, including the risk of fraud. Identity theft, a type of fraud, costs businesses, governments, and individuals in excess of $56 billion a year. In order to develop good internal controls to help prevent and detect fraud, it is necessary to identify the risks to the business, but business owners are not always aware of what risk factors relate to identity theft. A nonexperimental research design formed the basis of this research study. The population for this study was data from all 50 U.S. states, represented via government databases maintained …

Accounting Strategies For Small Business Law Firms' Sustainability, Karen Ann Adams

Walden Dissertations and Doctoral Studies

Small business family law firms generate jobs within the local community, but often fail because of suboptimal accounting strategies. A multiple case study was used to research the accounting strategies small business family law firm owners use to succeed in business beyond 5 years. The population for this study was three small business owners of family law firms located in West Chester, Pennsylvania. The small business family law firm owners had achieved and maintained profitability of their businesses for a minimum of 5 years. Financial literacy theory and the leadership skill model comprised the conceptual framework for this study. Data …

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

Business Administration

Despite of the general agreement among academics and practitioners on the massive importance of sustainability reporting, the quality level of sustainability reporting is unsustainable. There is an obvious increase in the number of sustainability reports that is not associated with a parallel or even acceptable increase in their quality. This research aims at contributing knowledge within sustainability reporting in the context of Egypt. This aim will be achieved by providing insights in the knowledge and reporting of sustainability through testing certain features for their impact on the quality of sustainability reporting. Data will be collected for the Global 100 companies, …

A Collaborative Approach To Budgeting And The Impact On The Budgeting Process: A Case Study, Michael Van Roestel

Walden Dissertations and Doctoral Studies

Corporations budget and strategize to set targets for planning purposes. Review of the literature indicated that methods of budget creation, including input from operational employees, are not fully understood by corporate budget officers. The problem addressed in this study was whether a collaborative approach to budgeting would improve implementation of the Generally Accepted Accounting Principles of relevance and reliability within the budgeting process. The purpose of this qualitative study was to explore the benefits of a collaborative approach to budgeting since non-inclusive budget preparation could alienate members of the operations team. Participative leadership was the conceptual framework guiding this study …

Related Parties: Audit Risk When 63 Entities Act As One, Alyssa Lieb

Williams Honors College, Honors Research Projects

This paper delves into the fraud committed by Adelphia Communications for fiscal year 2001. Former Adelphia owner, the Rigas family’s background is scrutinized in an effort to understand how an environment fostering the ideals of financial statement fraud was created. The fraud itself is analyzed to uncover the potential warning signs that were available to then auditor, Deloitte. The audit process is outlined to determine where audit risk was greatest, and how audit guidelines in place at the time may have been ineffective in helping auditors to mitigate such risks. Audit guidelines in place at the time are then compared …

The Impact Of Disclosing Auditor Independence And Tenure On Non-Professional Investor Judgment And Decision-Making, L. Tyler Williams

Electronic Theses and Dissertations

This study experimentally investigates how disclosing both the auditor’s obligation to remain independent of its client and auditor tenure in the audit report influence non-professional investors’ judgments and decision-making, especially the decision about whether to invest in a particular auditee. In the Auditor’s Reporting Model (ARM) proposal, the Public Company Accounting Oversight Board (PCAOB) asserts that inclusion of additional information in the audit report will improve the informativeness of the audit report for investors and as a result will modify its relevance to investment decisions. Using an experiment, I find that these disclosures positively influence non-professional investor judgments of auditor …

The Structure Of Work Placement In A Third-Level Accounting Programme : Employers' Perspective, Laura O'Callaghan

Theses

Extant literature on the benefits of work placement extols the virtues of embedding work placement in accounting degree programmes, not only for the students, but also for the employers. It provides employers with an extended period to vet students for graduate position (Gault et al, 2000; Beard, 2007), a cost-effective solution to hiring for short-term projects (Ferkins, 2002) and a valuable link with local colleges (Gault et al, 2000; Me Gann and Anderson, 2012). However, there is a dearth of literature exploring how placement should be structured to maximise these benefits (Buckley and El Amond, 2010; Sheridan and Linehan, 2003). …

Codification Of Statements On Standards For Accounting And Review Services (Including Statements On Standards For Accounting And Review Services [Clarified]), Numbers 1-21, As Of January 2016, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Codification Of Statements On Auditing Standard, Numbers 122 To 131, As Of January 2016, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

General Accounting And Auditing Developments, 2016/17; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Employee Benefit Plans Industry Developments - 2016; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Developments In Preparation, Compilation, And Review Engagements, 2016/17, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Employee Benefit Plans, January 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Revenue Recognition : Accounting And Auditing Considerations, 2016/17; Alert, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Not-For-Profit Entities Industry Developments - 2016; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Codification Of Statements On Standards For Attestation Engagements (Including Statements On Standards For Attestation Engagements [Clarified]), Numbers 1-18, As Of January 2016, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Pcaob Standards And Related Rules, Volume 1, As Of January 2016, Auditing — Reorganized, Auditing, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Pcaob Standards And Related Rules, Volume 2, As Of January 2016, Attestation, Ethics & Independence, Quality Control, Pcaob Staff Guidance, Select Rules Of The Board, Select Pcaob Releases, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.