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Articles 7531 - 7560 of 40122
Full-Text Articles in Business
The Effective Use Of The Audit Risk Model At The Account Level, Timothy Andrew Seidel
The Effective Use Of The Audit Risk Model At The Account Level, Timothy Andrew Seidel
Graduate Theses and Dissertations
I examine whether auditors effectively respond to an assessment of high control risk at the account level. The audit risk model assumes that auditors alter their audit procedures to compensate for a greater risk of material misstatement to maintain a low risk of audit failure (i.e., low audit risk). I use internal control weakness disclosures in interim and annual filings to identify assessments of high control risk within specific accounts, and restatements of these specific accounts to identify account–level audit failures. I find an increased incidence of account–level misstatements when control risk within that particular account is high, suggesting that, …
The Effect Of Ceo It Expertise On The Information Environment: Evidence From Management Earnings Forecasts, Jacob Zachary Haislip
The Effect Of Ceo It Expertise On The Information Environment: Evidence From Management Earnings Forecasts, Jacob Zachary Haislip
Graduate Theses and Dissertations
Firms depend on information technology to provide high quality internal information, but prior research suggests that IT is underutilized (Venkatesh and Bala 2008). Therefore, using a sample of firms with equivalent levels of technology in their information systems, I investigate whether firms that employ CEOs with IT expertise make forecasts that are more accurate. I argue that CEOs with IT expertise are more likely to encourage the utilization of IT in making earnings forecasts, thus increasing the accuracy of the forecasts. This argument is supported by prior research that suggests that people are more likely to utilize technology if they …
Audit Adjustments Matter: Upholding Financial Reporting Quality, Themin Suwardy, Jean Lin Seow, Chu Yeong Lim
Audit Adjustments Matter: Upholding Financial Reporting Quality, Themin Suwardy, Jean Lin Seow, Chu Yeong Lim
Research Collection School Of Accountancy
This study investigates the characteristics, nature and extent of proposed audit adjustments to the financial statements of companies listed in Singapore. Data were gathered from the 2013 audits of 257 listed companies in Singapore, with aggregate market capitalisation of $288.3 billion.
Identifying The Effects Of Narcissistic Leadership On Employee Job Satisfaction: A Study Within The Accounting Profession, Susan Shurden
Identifying The Effects Of Narcissistic Leadership On Employee Job Satisfaction: A Study Within The Accounting Profession, Susan Shurden
All Dissertations
Narcissism is a personality disorder now identified in professionals in both education and business. The disorder is diagnosed when an individual possesses five of nine characteristics listed in the American Psychiatric Association's Diagnostic and Statistical Manual of Mental Disorders/ (fourth edition, text revision version). Narcissism is prevalent in most successful leaders and is both destructive and constructive. The focus of this Dissertation is on the destructive characteristics and how narcissistic leadership affects job satisfaction among employees within the accounting profession.
Life And Health Insurance Entities, August 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Life And Health Insurance Entities, August 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
A Profile Of Top Performers On The Uniform Cpa Exam, Michael D. Akers, Don E. Giacomino, Kelly Courtney, Olivia Johnson
A Profile Of Top Performers On The Uniform Cpa Exam, Michael D. Akers, Don E. Giacomino, Kelly Courtney, Olivia Johnson
Accounting Faculty Research and Publications
The Elijah Watt Sells Award, one of the most prestigious professional awards in the US, honors top performers on the Uniform CPA Examination. This article provides statistics by state and by gender of past award winners, from the first CPA exam in 1923 through the most recent available exam results for 2012. In addition, it presents a profile of the top performers based on the results of a survey administered by the authors to recent Sells Award winners. Specifically, the survey examined the recipient's educational level, the amount and type of preparation, and the impact of the award on the …
The New Lyrics Of The Old Folks: The Role Of Family Ownership In Corporate Innovation, Po-Hsuan Hsu, Sterling Huang, Massimo Massa, Hong Zhang
The New Lyrics Of The Old Folks: The Role Of Family Ownership In Corporate Innovation, Po-Hsuan Hsu, Sterling Huang, Massimo Massa, Hong Zhang
Research Collection School Of Accountancy
According to conventional wisdom, family ownership, which signals a lack of social capital and trust in an economy, may impede innovation. This argument, however, fails to recognize that modern family firms can benefit from capitalist institutions that promote innovation. Using a comprehensive sample of U.S. family-owned public firms and patents for the period from 2000 to 2010, we show that family ownership promotes innovation and that this positive effect can be attributed to reduced financial constraints, a greater commitment to long-term value, and improved corporate governance. Causality is confirmed by an instrumental variable analysis using the state-level divorce rate and …
Economic Consequences Of Apb 14-1: Convertible Debt Accounting, Na Li
Economic Consequences Of Apb 14-1: Convertible Debt Accounting, Na Li
Research Collection School Of Accountancy
Using a set of hand-collected data, I study the economic consequences of APB 14-1, adopted in 2008, which requires that issuers of cash-settled convertible debt divide the total proceeds from the issuances into liability and equity components (“bifurcation”). First, I find that issuers are more likely to reduce the outstanding amount of cash-settled convertible debt when the increase (decrease) in interest expense (leverage ratio) resulting from the bifurcation process is higher (lower). The probability of early repurchase is higher when mandatory accounting changes are included in the calculation of debt covenant compliance. This finding is consistent with the debt contracting …
An Assessment Of Dual Audit Effect And Contagious Effect On The Audit Quality Of Non-Big N Cpa Firms For Chinese Companies In Different Markets, Meixin Wang
Lingnan Theses
External auditor is an independent agent to provide assurance about the validity of financial statements prepared by management to enhance the reliability of information in financial reports. As such, audit quality has long been a concern for all stakeholders and is a topic of on-going research interest. In China, the dual audit requirement for AB share companies and AH share companies started in 2001 was abolished in 2007 and 2010 respectively. This study attempts to examine whether there are dual audit effect and contagious effect on the audit quality of non-Big N audit firms for A share companies in different …
Auditing Standards Board (Asb) Meeting, July 22- 24, 2014, Montreal, Quebec; Highlights (Asb) Meeting, July 22- 24, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, July 22- 24, 2014, Montreal, Quebec; Highlights (Asb) Meeting, July 22- 24, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb), July 22-24, 2014, Meeting Agenda, Montreal, Quebec, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb), July 22-24, 2014, Meeting Agenda, Montreal, Quebec, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Do Firms’ Earnings Reported Under Ifrs 3r Reveal More About Future Earnings And Cash Flows? Evidence From The European Union, Lin Yuan Wang
Do Firms’ Earnings Reported Under Ifrs 3r Reveal More About Future Earnings And Cash Flows? Evidence From The European Union, Lin Yuan Wang
Lingnan Theses
Motivated by recent studies documenting inconsistent results regarding the benefits of adopting International Financial Reporting Standards (IFRS), the objective of this thesis is to examine the information value of firms’ earning reported focusing on IFRS 3 (Business Combination). IFRS 3 aims at providing systematic guidelines for acquirers of a business combination transaction to properly report identifiable assets and liabilities, to fairly measure goodwill and to disclose relevant information for investors’ evaluation. IFRS 3 was revised and became effective in July 2009. Opponents of the revised IFRS 3 (IFRS 3R) criticized the guidelines to have broadened the disconnection between current earnings …
Amendment To Statement On Auditing Standards No. 122 Section 920, Letters For Underwriters And Certain Other Requesting Parties, As Amended; Statement On Auditing Standards No. 129, American Institute Of Certified Public Accountants. Auditing Standards Board
Amendment To Statement On Auditing Standards No. 122 Section 920, Letters For Underwriters And Certain Other Requesting Parties, As Amended; Statement On Auditing Standards No. 129, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
User Experiences: Shared Services In Government Financial Management, Nauri D. Ahmed
User Experiences: Shared Services In Government Financial Management, Nauri D. Ahmed
Faculty Publications and Presentations
No abstract provided.
Editor's Note, Marites Tiongco
A Domino Effect From Fairness To Online Customer Loyalty, Tuyet Mai Nguyen, Phong Tuan Nham
A Domino Effect From Fairness To Online Customer Loyalty, Tuyet Mai Nguyen, Phong Tuan Nham
DLSU Business & Economics Review
Distributive fairness, procedural fairness, and interactional fairness are often researched together in many previous studies. However, in order to explore the power of fairness, the second-order fairness needs to be created to find the way to customer loyalty. An online survey was developed and distributed in Vietnam. Seven hundred fifty-eight questionnaires were completed and analyzed using a two-step methodology (including confirmatory factor analysis and structural equation modeling). The results of the study showed that there is the domino effect to customer loyalty, which departs from fairness, with trust and customer satisfaction as two mediators.
The Philippine Cybercrime Prevention Act Of 2012: To Protect Or Destroy?, James Keith C. Heffron
The Philippine Cybercrime Prevention Act Of 2012: To Protect Or Destroy?, James Keith C. Heffron
DLSU Business & Economics Review
Relatively new breeds of technology-related felonies called “cybercrimes” have proven to be a bane to different sectors of society, especially to business. The glaring damaging effects that it has caused to different business industries cannot anymore be ignored. However, is the Philippines adequately protected? Are its present laws sufficient to tackle the prongs of this blight? On the contrary, are these laws too myopically focused on eliminating cybercrime that certain freedoms have been overlooked, or worse, compromised? The aim of this paper is to essentially give an overview of the current protection and its effects on our basic rights. A …
Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, With Conforming Changes As Of July 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, With Conforming Changes As Of July 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Decomposition Analysis Of Income Inequality In Eastern Visayas, Philippines, Moises Neil V. Seriño
Decomposition Analysis Of Income Inequality In Eastern Visayas, Philippines, Moises Neil V. Seriño
DLSU Business & Economics Review
This study aimed to explore and decompose income inequality in Eastern Visayas, Philippines into the following factors: location (urban-rural), age, educational attainment, and sources of income using expenditure and income approach for 2000 and 2006. Inequality in the region remains high but tends to diminish mildly. Using decomposition analysis, results revealed that inequality is mostly explained by the within-group inequality component. When decomposing inequality by income source, results showed that total inequality is largely influenced by wage income while income from agricultural sector contributed the least share to total inequality. In addition, an increase in wage income will further aggravate …
Precarious Work Undermines Decent Work: The Unionized Hotel Workers’ Experience, Divina M. Edralin
Precarious Work Undermines Decent Work: The Unionized Hotel Workers’ Experience, Divina M. Edralin
DLSU Business & Economics Review
This paper determined the drivers and impact of precarious work on the hotel workers and their unions. Based on the proposition that precarious work undermines decent work, a descriptive study with the use of the survey method among 93 respondents from 12 unionized hotels was undertaken. Results showed that the main reason that drives the hotel management to resort to precarious work practices is to lower expenses or costs for salaries and benefits and increase profit. Precarious work has also significantly weakened the union as an organization since their membership continues to decline and their source of fund is reduced. …
Linking Property Rights And Capital Accumulation In The Philippines, Mark Anthony M. Velasco
Linking Property Rights And Capital Accumulation In The Philippines, Mark Anthony M. Velasco
DLSU Business & Economics Review
This study investigates the link between property rights and capital accumulation in the context of poverty alleviation in the Philippines. Property rights are represented by the provision of land titles to those informal settlers while capital accumulation is concretely manifested through access to credit. The study focuses on explaining how provisions of land titles to the poor affect their access to credit and therefore improvement in life conditions. A former community of informal settlers in the City of Taguig, Philippines was chosen in the study to shed evidence using a case study design. Remarkably, the results signify notable relationship between …
Converlogical Management Theory: Towards The Development Of The Communicative Competence Of An Organization, Marife C. Posadas
Converlogical Management Theory: Towards The Development Of The Communicative Competence Of An Organization, Marife C. Posadas
DLSU Business & Economics Review
Management practice has been evolving from a very rigid and behavioristic practice into something more flexible and humanistic. Critical Management Studies (CMS) is, partly, inspiring such move. In the same vein, I attempted to combine and “mutually animate” Management by Objective (MBO) popularized by great management guru Peter Drucker and the Theory of Communicative Action (TCA) by Jurgen Habermas. The result of which is a novel management theory called “Converlogical” (Conversational/Dialogical) Management Theory. I used concept analysis and deductive approach on various materials to build the theory. The whole MBO process was animated by embedding the validity claims of Habermas’ …
The Mediate Effect Of Employee Engagement On The Relationship Between Perceived Employer Branding And Discretionary Effort, Burawat Piyachat, Kuntonbutr Chanongkorn, Mechinda Panisa
The Mediate Effect Of Employee Engagement On The Relationship Between Perceived Employer Branding And Discretionary Effort, Burawat Piyachat, Kuntonbutr Chanongkorn, Mechinda Panisa
DLSU Business & Economics Review
The purpose of this study is to test the relationships among employer branding, employee engagement, and discretionary effort via the effect of employee expectation. A survey was conducted with 1,349 current employees working in Thai petroleum industry. The results indicated that there were strong positive relationships between employer branding and employee engagement, employee engagement and discretionary effort, employer branding and discretionary effort, employer branding and employee expectation, and employee expectation and employee engagement. The results further indicated that there was a partial effect of employer branding on employee engagement through employee expectation, while there was also a partial effect of …
Job Satisfaction: The Eventual Smidgeon For Occupational Consummation And Contentment In Profession, Dr. Manodip Ray Chaudhuri, Partha Naskar
Job Satisfaction: The Eventual Smidgeon For Occupational Consummation And Contentment In Profession, Dr. Manodip Ray Chaudhuri, Partha Naskar
DLSU Business & Economics Review
Organizations thrive on people. At the heart of all excellence at work it is the degree and extent of human commitment that matters most. To have a committed workforce it is quite imperative to ensure satisfaction, consummation, and fulfillment in the minds of employees. A satisfied worker is a happy worker and of course can prove to be most productive, prolific, and industrious in his work and in execution of his responsibilities. In this paper, delineation is done as to what are the underlying elements of the subject matter of job satisfaction. With a brief introduction of the concept of …
Modeling Volatility Of Islamic Stock Indexes: Empirical Evidence And Comparative Analysis, Mohammed Salah Chiadmi, Fouzia Ghait
Modeling Volatility Of Islamic Stock Indexes: Empirical Evidence And Comparative Analysis, Mohammed Salah Chiadmi, Fouzia Ghait
DLSU Business & Economics Review
This paper aims to investigate the volatility behavior of Islamic stock indexes compared to their conventional counterparts. Four major Islamic stock indexes have been the subject of our paper namely the Standard and Poor’s Shariah index (S&P Shariah), the Dow Jones Islamic Market (DJIM) index, the FTSE Islamic index, the MSCI Islamic World as well as their conventional counterparts, respectively, the S&P 500, the Dow Jones Industrial Average (DJIA), the FTSE All world, and the MSCI World Indexes. GARCH models (Generalized Autoregressive Conditional Heteroscedastic) are used to estimate the conditional variance, particularly the Exponential GARCH model due to its ability …
Towards A Common Good Model Of The Firm, Benito L. Teehankee, Luisito C. Abueg, Mariel Monica R. Sauler
Towards A Common Good Model Of The Firm, Benito L. Teehankee, Luisito C. Abueg, Mariel Monica R. Sauler
DLSU Business & Economics Review
Business schools that have joined the Principles for Responsible Management Education (PRME) are committed to develop teaching tools and to research on frameworks that can help orient business students towards becoming more socially responsible. The tendency of self-interested models of economics, such as the standard textbook profit maximizing model of the firm, in promoting selfinterested behavior among students has been revealed by research. It becomes important, therefore, to develop models of the firm which are more socially oriented. The paper presents a baseline model of the firm which incorporates the provision of living wages and benefits for the employees of …
Women Empowerment Through Social Initiatives: An Indian Story, Divya Singhal
Women Empowerment Through Social Initiatives: An Indian Story, Divya Singhal
DLSU Business & Economics Review
It is now proven that the relationship between business and society is integral in the success of any enterprise. With the growing role of business in society, organizations are becoming more “socially responsible” and engaging in various social initiatives. Organizations involve themselves in various kinds of initiatives generally targeted towards a selected underprivileged section of the society or a specific area like education, health, and environment. Women play an important role in building sustainable development. Promoting women empowerment and widening their contribution in decision-making roles are key strategies for sustainable development. The present paper is an attempt to highlight women …
Human Asset Accounting And Measurement: Moving Forward, Brian Stanko, Thomas Zeller, Matthew F. Melina
Human Asset Accounting And Measurement: Moving Forward, Brian Stanko, Thomas Zeller, Matthew F. Melina
School of Business: Faculty Publications and Other Works
Changes in the accounting profession and in the way organizations are managed and operated over the past several decades have led to the identification of a new factor that makes up a substantial part of the value of an organization: human capital. The value that employees add to organizations, however, has been difficult to measure because of the many elements that comprise it and aspects of human nature and free will that are involved. Many models have been proposed to capture the value that organizations gain from employees, but none have succeeded in full. Additionally, strict financial reporting regulations would …
Should Singapore Adopt 'Say On Pay'?, Clarence Goh
Should Singapore Adopt 'Say On Pay'?, Clarence Goh
Research Collection School Of Accountancy
SoP may require disclosures that could harm a firm's competitive interests.
Should Singapore Adopt 'Say On Pay'?, Clarence Goh
Should Singapore Adopt 'Say On Pay'?, Clarence Goh
Research Collection School Of Accountancy
SoP may require disclosures that could harm a firm's competitive interests.