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Full-Text Articles in Business
The Auditor’S Application Of Professional Judgment: Evidence From M&A-Related Critical Audit Matters, Xi Ai
The Auditor’S Application Of Professional Judgment: Evidence From M&A-Related Critical Audit Matters, Xi Ai
Doctoral Dissertations
In this study, I examine the extent to which auditor attributes affect the auditor’s decision to communicate a Critical Audit Matter (CAM) in the expanded auditor’s report. I expect the CAM communication decision to be adversely affected by threats to independence and by auditor overconfidence. I focus on a sample of companies that completed material mergers and acquisitions because these are likely to be considered as potential CAMs by meeting the minimal requirements of a CAM (i.e., material accounts or disclosures that involve especially challenging, subjective, or complex auditor judgment). Contrary to expectations, I find that the auditor’s CAM communication …
Financial Feasibility And Factors That Lead To Profitability For Small-Scale Farmers In Rwanda., Saheed Adeniyi Orimadegun
Financial Feasibility And Factors That Lead To Profitability For Small-Scale Farmers In Rwanda., Saheed Adeniyi Orimadegun
Masters Theses
This study will analyze small-scale poultry farming in the Musanze district of Rwanda. Poultry farming offers a source of protein and economic subsistence for households in this region but studies suggest that the smallholder farmers need training for effective production of broiler for these purposes. To this end, a project - Feed the Future Tworore Inkoko, Twunguke (TI) - funded by the United States Agency for International Development (USAID) and the African Sustainable Agriculture Project (ASAP) Foundation, and led by the University of Tennessee Institute of Agriculture (UTIA) and Zamura Feeds Ltd., was initiated to help the smallholder broiler farmers …
The Impact Of Ceo Compensation Incentives On Financial Reporting Choices: Evidence From Potential Ghost Revenues Created In Mergers And Acquisitions, Jason A. Ashby
Doctoral Dissertations
When an acquirer purchases a target and assumes the target’s deferred revenue liability, accounting standards codification 805 requires that the acquirer recognize the target’s deferred revenue at its estimated fair value as of the acquisition date. If the target’s deferred revenue book value exceeds its fair value, the portion of deferred revenue written down will never be recognized as revenue for the acquirer under generally accepted accounting principles (GAAP). In this study, I investigate the impact of chief executive officers’ (CEOs’) compensation incentives on the fair value measurement of deferred revenue liabilities in acquisitions. If a larger proportion of CEO …