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Articles 7321 - 7350 of 40122
Full-Text Articles in Business
Does The Pcaob Inspection Have An Effect On Audit Fees And Audit Quality?, Elizabeth Schwartzhoff Johnson
Does The Pcaob Inspection Have An Effect On Audit Fees And Audit Quality?, Elizabeth Schwartzhoff Johnson
LSU Doctoral Dissertations
I investigate the effects of the issuance of the PCAOB Part II report on audit fees and audit quality. The PCAOB replaced the peer review auditor program with an independent inspection of audit firms. Upon completion of each inspection, the PCAOB issues inspection reports that include a public portion (Part I) of identified audit deficiencies, and most include a nonpublic portion (Part II) of identified quality control weaknesses which is not disclosed publicly unless the audit firm does not sufficiently complete remediation during the next 12 months. Upon issuance of the Part II report, I find that audit firms experience …
Ceo Compensation And Tax Loss Carrybacks, Pei-Yu Sun
Ceo Compensation And Tax Loss Carrybacks, Pei-Yu Sun
LSU Doctoral Dissertations
Erickson, Heitzman, and Zhang’s (2013) results indicate that firms engage in tax-motivated loss recognition to offset previously recorded income. Since tax and financial income by design is linked (Guenther, Maydew, and Nutter 1997), net operating loss reporting can impose significant costs on CEOs who have to recognize similar losses for financial reporting purposes. As a result, firms must motivate the CEO to accelerate loss recognition if the firm expects to benefit from the cash inflows generated by the tax refund. In the current study, I examine whether CEO cash-based compensation increases to offset the potential negative costs that can arise …
Aicpa Audit Committee Toolkit : Not-For-Profit Entities, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center, Cna Financial Corporation
Aicpa Audit Committee Toolkit : Not-For-Profit Entities, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center, Cna Financial Corporation
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Audit Committee Toolkit : Government Organizations, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center, Cna Financial Corporation
Aicpa Audit Committee Toolkit : Government Organizations, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center, Cna Financial Corporation
Guides, Handbooks and Manuals
No abstract provided.
10 Steps To A Digital Practice In The Cloud : New Levels Of Cpa Firm Workflow Efficiency, John H. Higgins, Bryan L. Smith
10 Steps To A Digital Practice In The Cloud : New Levels Of Cpa Firm Workflow Efficiency, John H. Higgins, Bryan L. Smith
Guides, Handbooks and Manuals
No abstract provided.
Accounting And Financial Reporting Guidelines For Cash- And Tax-Basis Financial Statements; Aicpa Practice Aid Series, American Institute Of Certified Public Accountants (Aicpa)
Accounting And Financial Reporting Guidelines For Cash- And Tax-Basis Financial Statements; Aicpa Practice Aid Series, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Take Your Marketing Online!, Kelly Lucas, Sarah Warlick
Take Your Marketing Online!, Kelly Lucas, Sarah Warlick
Guides, Handbooks and Manuals
No abstract provided.
Tax Research Techniques, Robert L. Gardner, Dave N. Stewart, Ronald G. Worsham
Tax Research Techniques, Robert L. Gardner, Dave N. Stewart, Ronald G. Worsham
Guides, Handbooks and Manuals
No abstract provided.
Adviser's Guide To Health Care, Volume 1: An Era Of Reform—The Four Pillars, Robert James Cimasi, Todd A. Zigrang
Adviser's Guide To Health Care, Volume 1: An Era Of Reform—The Four Pillars, Robert James Cimasi, Todd A. Zigrang
Guides, Handbooks and Manuals
No abstract provided.
Adviser's Guide To Health Care, Volume 2: Consulting Services, Robert James Cimasi, Todd A. Zigrang
Adviser's Guide To Health Care, Volume 2: Consulting Services, Robert James Cimasi, Todd A. Zigrang
Guides, Handbooks and Manuals
No abstract provided.
Cgma Exam Case Study Guide, American Institute Of Certified Public Accountants (Aicpa)
Cgma Exam Case Study Guide, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Engaged Employee : 10 Initiatives For Successful Firms, Sandra Wiley
Engaged Employee : 10 Initiatives For Successful Firms, Sandra Wiley
Guides, Handbooks and Manuals
No abstract provided.
Organizational Strategies: Retaining And Developing Women Leaders (Toolkit), Mary L. Bennett, American Institute Of Certified Public Accountants> Women’S Initiatives Executive Committee
Organizational Strategies: Retaining And Developing Women Leaders (Toolkit), Mary L. Bennett, American Institute Of Certified Public Accountants> Women’S Initiatives Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
Organizational Strategies: Retaining And Developing Women Leaders, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee
Organizational Strategies: Retaining And Developing Women Leaders, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
Citation-Based Accounting Education Publication Rankings, Mark Metcalf, Kevin Stocks, Scott L. Summers, David A. Wood
Citation-Based Accounting Education Publication Rankings, Mark Metcalf, Kevin Stocks, Scott L. Summers, David A. Wood
Faculty Publications
We extend prior accounting education research by ranking accounting education publications based on citation counts. We collect publications in two accounting education specialty journals, Issues in Accounting Education and Journal of Accounting Education, and 11 other high-quality journals included in the Summers and Wood (2015a) database. We aggregate rankings by institution and by individuals for both traditional publications (including “instructional resource” papers that are not case-based) and cased-based publications. We also provide citation-based benchmarking data for accounting education scholarship. We present our results in time windows of the most recent 6 years (i.e., 2008–2013, inclusive), 12 years (i.e., 2002–2013, inclusive), …
Them’S Fightin’ Words: The Effects Of Violent Rhetoric On Ethical Decision Making In Business, Joshua R. Gubler, Nathan P. Kalmoe, David A. Wood
Them’S Fightin’ Words: The Effects Of Violent Rhetoric On Ethical Decision Making In Business, Joshua R. Gubler, Nathan P. Kalmoe, David A. Wood
Faculty Publications
Business managers regularly employ metaphorical violent rhetoric as a means of motivating their employees to action. While it might be effective to this end, research on violent media suggests that violent rhetoric might have other, less desirable consequences. This study examines how the use of metaphorical violent rhetoric by business managers impacts the ethical decision making of employees. We develop and test a model that explains how the use of violent rhetoric impacts employees’ willingness to break ethical standards, depending on the source of the rhetoric. The results of two experiments suggest that the use of violent rhetoric by a …
Negativity Bias In Investors’ Reactions To Board Of Directors’ Risk Oversight Disclosure, Ikseon Suh, Joseph Ugrin
Negativity Bias In Investors’ Reactions To Board Of Directors’ Risk Oversight Disclosure, Ikseon Suh, Joseph Ugrin
Accounting Faculty Research and Publications
This study investigates how disclosure of the board of directors’ leadership and role in risk oversight (BODs oversight disclosure) influences investors’ judgments when information on risk exposures is disclosed. The theoretical lens through which we examine this issue involves negativity bias. Sixty-two stock market investors who engage in the evaluation and/or investment of stocks on a regular or professional basis participated in our study. Our results reveal that the addition of BODs oversight disclosure (positive information) does not carry significant weight on investor judgments (i.e., attractiveness and investment) when financial statement disclosures indicate a high level of operational and financial …
Responsible Accounting For Stakeholders, Jeffrey S. Harrison, Joyce Van Der Laan Smith
Responsible Accounting For Stakeholders, Jeffrey S. Harrison, Joyce Van Der Laan Smith
Management Faculty Publications
Through a critique of existing financial theory underlying current accounting practices, and reapplication of this theory to a broad group of stakeholders, this paper lays a normative foundation for a revised perspective on the responsibility of the public accounting profession. Specifically, we argue that the profession should embrace the development of standards for reporting information important to a broader group of stakeholders than just investors and creditors. The FASB has recently moved in the opposite direction. Nonetheless, an institution around accounting for stakeholders continues to grow, backed by a groundswell of support from many sources. Based on institutional theory, we …
Occupational Fraud: A Survey, Elizabeth Carroll
Occupational Fraud: A Survey, Elizabeth Carroll
Honors Theses
This paper examines the issue of occupation fraud in today's corporations. It provides an overview of the types of occupational fraud and how they usually occur. This paper also explains the attributes of the typical fraudster and describes warning signs that management should look out for in their company. It analyzes the regulations and polices put into place to combat the growing issue of fraud. It also provides a look at cyber-fraud, which is an increasing problem due to society's reliance on technology. It explains why fraud prevention is so important in corporations, whether small or large, and emphasizes the …
Strategic Planning In Real Estate Investment Trust, Xinyi Long
Strategic Planning In Real Estate Investment Trust, Xinyi Long
Honors Theses
This paper investigates various strategic planning models and then applies the models to the strategic planning process for a Real Estate Investment Trust (REIT). Several strategic models covered in this paper include Basic Strategic Planning Model, Issue-Based Strategic Planning Model, Kepner-Tregoe Matrix Model, and the Impact Analysis Model. Next, I discuss the roles of different functional areas within a REIT with respect to strategic planning. After fully analyzing these strategic models and the roles of various functional areas, I choose a REIT (AmREIT, Inc.) and perform a SWOT analysis to identify four issues facing this REIT. These four issues are …
The Ethicality And Financial Impact Of Paying Collegiate Athletes, Keaton J. Vann
The Ethicality And Financial Impact Of Paying Collegiate Athletes, Keaton J. Vann
Honors Theses
The purpose of this study is to explain why collegiate athletes should be paid and the financial impact of paying them. The study looks at how the NCAA's student-athlete model has exploited collegiate athletes and denied them from receiving a share of the revenues they generate each year. It includes the reasons for paying players, and the troubles athletes go through because of the way the NCAA is orchestrated. The goal is to determine the financial effect of paying athletes across the NCAA, as well as by divisions and conferences. Additionally, the financial statements of the NCAA and some of …
Corporate Social Responsibility: Do Companies Have Consciences?, Rachel Victoria Nieters
Corporate Social Responsibility: Do Companies Have Consciences?, Rachel Victoria Nieters
Honors Theses
The first part of this thesis is a report that provides information on a wide variety of topics pertaining to Corporate Social Responsibility (CSR), particularly those that would be of interest to the accounting industry. All information in this report was gathered through review of research already done by prominent persons and entities in the CSR field. CSR is a combination of both environmental and social factors. In addition to government initiative support, there are a multitude of inherent benefits of CSR, as well as benefits that can only be gained through good CSR marketing. There are also costs, which …
Royal Caribbean International: Financial Analysis And Recommendations, Reagan Huey
Royal Caribbean International: Financial Analysis And Recommendations, Reagan Huey
Honors Theses
Royal Caribbean Cruises, Ltd. is an international cruise line that is publically traded on the New York Stock Exchange. It is the second largest cruise line in the world, controlling five brands, 42 ships, and contracts for many more. Royal Caribbean also has part ownership of TUI Cruises and related assets through a 50 percent joint venture. Their headquarters are in Miami, Florida, but the company offers cruises to over 490 destinations in all seven continents. Departure points across the globe allow the company to reach nearly every existing market. Using a strategy of innovation and increasingly lavish offerings, Royal …
Perceptions Of Value-Stream Costing And The Effect On Lean-Accounting Implementation, Patricia Hart Timm
Perceptions Of Value-Stream Costing And The Effect On Lean-Accounting Implementation, Patricia Hart Timm
Walden Dissertations and Doctoral Studies
In response to the competitive global economy, lean manufacturing has become more prevalent in the United States. Manufacturing has changed, but cost accounting has not. Lean manufacturing has the potential to change the U.S. manufacturing economy, resulting in positive economic social change, yet it requires lean accounting to increase successful implementations. This study addressed the problem of lack of adoption of lean-accounting techniques like value-stream costing in lean-manufacturing enterprises. The purpose of this nonexperimental explanatory study was to investigate factors that influence the adoption of lean accounting. Using the technology acceptance model (TAM), based on the theory of reasoned action …
"Lean"Ing Towards Improvement, Katie Wojciechowski
"Lean"Ing Towards Improvement, Katie Wojciechowski
Williams Honors College, Honors Research Projects
According to Balzer (2010) and Liebtag (2014), Lean Six Sigma is ubiquitous in the workforce, including areas of higher education institutions and accounting firms. Lean Six Sigma is primarily prevalent in areas of healthcare and manufacturing. Having knowledge in Lean Six Sigma can drastically improve the way people think about implementing and evaluating projects and processes. This paper describes research conducted, applied, and executed to help departments within the Division of Student Success at The University of Akron. These departments have significantly reduced the amount of waste and are now producing more revenue due to the Lean Six Sigma processes …
Taxation On Morals, Alex J. Fulop
Taxation On Morals, Alex J. Fulop
Williams Honors College, Honors Research Projects
This paper discusses five (5) tax topics and their relationship to the government attempting to influence taxpayer behavior. These topics include the charitable contribution deduction, excise taxes, §179 deductions, the first-time homebuyer credit, and soil, water, and endangered species conservation expense deductions. The above aspects of tax law are the government’s way of encouraging some behaviors and discouraging others. I believe that doing so is well within the government’s rights to do. However, I also think that encouraging moral actions is different from requiring them, and they certainly should not be required.
Ceo Characteristics And The Choice Of Using Non-Financial Performance Measures In Compensation Contracts, Melloney C. Simerly Ph.D.
Ceo Characteristics And The Choice Of Using Non-Financial Performance Measures In Compensation Contracts, Melloney C. Simerly Ph.D.
Theses and Dissertations
This study examines how CEO characteristics influence the decision to use non-financial performance measures (NFPM) in compensation contracts. Specifically, I examine the CEO characteristics: gender, age, tenure, risk-aversion, overconfidence, and sensitivity of wealth. Using trait theory and the extant literature examining NFPM, females, age, tenure, and risk-aversion are expected to be positively associated with the use of NFPM while competing hypotheses are presented for overconfidence and sensitivity of wealth. Employing a two-way fixed effects method, controlling for fixed effects at the firm and year level, I find that female CEOs are positively associated with the use of NFPM because of …
Pcaob Standards And Related Rules As Of January 2015, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)
Pcaob Standards And Related Rules As Of January 2015, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
General Accounting And Auditing Developments, 2015/16; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
General Accounting And Auditing Developments, 2015/16; 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, As Of January 2015, Numbers 1 To 17, American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Standards For Attestation Engagements, As Of January 2015, Numbers 1 To 17, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.