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Acct 2023 Accounting Principles Ii, Hansool Yoon

Accounting Archival Syllabi

No abstract provided.

Balancing Loyalties: A Behavioral Study On How The Quality Of Supervisor-Subordinate Relationships Affects Whistleblowing Intentions, Jace B. Garrett, Douglas F. Prawitt, Kyle Sopp

Faculty Publications

While high-quality relationships among employees yield many benefits to organizations, they may have unintended consequences for whistleblowing. In a first experiment, we investigate whether high-quality employee-supervisor relationships reduce employees’ willingness to report supervisor wrongdoing through an internal hotline. We also investigate whether the quality of such relationships mitigates the effect of evidence strength on reporting intention. In a second experiment, we test the robustness of the effects of relationship quality and evidence strength on employees’ willingness to report wrongdoing identified in our first experiment, but to an external auditor. We also examine two factors that may mitigate the negative effect …

2023 January, Morehead State University. Office Of Communications & Marketing.

Morehead State Press Release Archive, 1961 to the Present

Press releases for January of 2023.

Improving Safety Service Patrol Performance, Mecit Cetin, Hong Yang, Kun Xie, Sherif Ishak, Guocong Zhai, Junqing Wang, Giridhar Kattepogu

Civil & Environmental Engineering Faculty Publications

Safety Service Patrols (SSPs) provide motorists with assistance free of charge on most freeways and some key primary roads in Virginia. This research project is focused on developing a tool to help the Virginia Department of Transportation (VDOT) optimize SSP routes and schedules (hereafter called SSP-OPT). The computational tool, SSP-OPT, takes readily available data (e.g., corridor and segment lengths, turnaround points, average annual daily traffic) and outputs potential SSP configurations that meet the desired criteria and produce the best possible performance metrics for a given corridor. At a high level, the main components of the developed tool include capabilities to: …

Disclosure Regulation: Past, Present, And Future, S.P. Kothari, Liandong Zhang, Luo Zuo

Research Collection School Of Accountancy

This monograph provides an overview of the theories of disclosure regulation and recent developments in the disclosure regulation literature. We organize our discussion around three basic questions. First, why do we need to regulate corporate disclosure in the financial market? Second, which theories explain the current state of disclosure regulation? Third, what are the economic consequences of disclosure regulation? In exploring the third question, we discuss several examples of disclosure regulation related to information production, dissemination, and presentation. Then, we provide an overview of the current debate on mandating environmental, social and governance (ESG) disclosure and reporting. Finally, we conclude …

Information Sharing Between Mutual Funds And Auditors, Ole‐Kristian Hope, Pingui Rao, Yanping Xu, Heng Yue

Research Collection School Of Accountancy

This paper examines whether there is information sharing between mutual funds and their auditors about the auditors’ other listed firm clients. Using data from the Chinese market, we find that mutual funds earn higher profits from trading in firms that share the same auditors. The effects are more pronounced when firms have a more opaque information environment and when the audit partners for the fund and the partners for the listed firm share school ties. The evidence is consistent with information flowing from auditors to mutual funds, providing mutual funds with an information advantage in firms that share the same …

Trust And Contracting: Evidence From Church Sex Scandals, Gilles Hilary, Sterling Huang

Research Collection School Of Accountancy

Firms located in communities in which people are, on average, more trusting enjoy some benefits in terms of the power of CEO contracts. We present two pieces of empirical evidence to support this claim: (1) higher average trust in a county is associated with “flatter” executive contracts and (2) when an exogenous shock occurs (such as a scandal involving an important social institution), both trust and contracting move in similar directions. We obtain the first result in a panel specification and the second in a “difference-in-difference” specification that uses the revelation of sex scandals involving the Catholic Church across different …

Postmaterialism And Corporate Tax Avoidance, Yujia Cui, Jiwei Wang, Kangtao Ye

Research Collection School Of Accountancy

Using a proprietary dataset of China tax audits, we found that firms owned by investors from countries with higher postmaterialism values were less likely to engage in tax-avoidance behavior in China. In addition, we found some evidence that the negative association between postmaterialism and tax avoidance is more pronounced when tax enforcement is stronger, indicating that national culture and formal institutions act as complements. To check the external validity of our main results, we further used a cross-country sample from 21 countries over 22 years. The evidence from the cross-country sample was consistent with the findings obtained from the China …

Eagle Accountant - 2023, Georgia Southern University

Eagle Accountant

• Accounting Advisory Council
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Eagle Executive Magazine, Georgia Southern University

College of Business: News & Publications

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Regulating The Corporate Governance Of State-Owned Enterprises In Investment Arbitration, Mark Mclaughlin

Research Collection Yong Pung How School Of Law

The renaissance of sovereign investment is one of the defining economic trends of the 21st century. While many states have benefitted, and continue to benefit, from an influx of state-backed foreign investment, this embrace is not without its hesitancies. Host states are particularly concerned that state-owned enterprises (SOE s) pursue non-commercial policy objectives, maintain lower levels of transparency than their private counterparts, and operate with inferior standards of responsible business conduct. In response, domestic regulators have enacted a series of countermeasures for SOE investment, including requirements that such enterprises must invest on a “commercial basis.” However, the regulation of foreign …

The Influence Of The Physical Work Environment On Retail Employees, Treasa Kearney, Joseph Coughlan, Aileen Kennedy

Articles

Despite repeated calls for research to explore the effects of the physical work environment on employees within the servicescape literature, gaps in knowledge remain. There is a need to understand the nature, influence and impact of environmental stimuli (e.g. music, colour) on employees. Extant research remains ambiguous on whether employees perceive individual stimuli within their work environment or perceive and interact with their physical work environment as a holistic experience. This study aims to explore the influence of environmental stimuli on employees within their physical work environment and the effect on their satisfaction and loyalty.

The Relation Between Wheat, Soybean, And Hemp Acreage: A Bayesian Time Series Analysis, Joohun Han, John N. Ng'ombe

Agricultural Economics and Agribusiness Faculty Publications and Presentations

The 2018 United States Farm Bill has opened the possibility for farmers to increase their profits through hemp cultivation. The literature suggests hemp has the potential to replace soybeans in soybean–wheat double-cropping because hemp shares key attributes of soybeans as a rotation crop (profitability, potential as an energy crop, and maintenance of soil fertility). Nonetheless, due to a short history of hemp cultivation in the USA, it is difficult to predict a time series relationship between hemp, soybean, and wheat through conventional approaches. In this article, we use Bayesian time series models and data from Statistics Canada and the Alberta …

It Takes Heart: Building Peer-Driven Training Initiatives Through Workers' Stories, Deborah Lynne Moy

Antioch University Dissertations & Theses

My research inquiry is centered on the larger project of building a transformational, empowerment model of worker voice in workplaces. The purpose of my research is to explore/illuminate the question, “How can I use workers’ stories to center and advance collaborative worker voice on the job through peer-driven training initiatives?” I frame this general research inquiry around two key questions: (a) How do I create authentic spaces for workers’ stories to emerge from the heart? (b) How do I use workers’ stories to create the environment needed for workers to become peer teachers/leaders of their own training initiatives? This study’s …

Navigating Opportunities To Improve Youth Outcomes In A Least Developed Country: An Action Research Study, Naomi Docilait

Antioch University Dissertations & Theses

The ambitious United Nations-adopted Sustainable Development Goals (SDGs) require the concentrated effort of governments, the business sector, and other key stakeholders, including women and youth, for its success. Effective leadership will be essential for different sectors to integrate these development goals into strategic plans and operational activities in the service of realizing this agenda by 2030. Unfortunately for Least Developed Countries (LDCs), the COVID-19 pandemic caused the worst economic outcomes in 30 years. For this group of countries, the pandemic has negatively influenced efforts to eradicate poverty and improve social outcomes. This setback makes achieving the Sustainable Development Goals by …

Mokṣa, Seeking A Humanizing Way Of Being: I Am Recognized. I Am Acknowledged. I Am Human., Lauralynn Jansen

Antioch University Dissertations & Theses

This dissertation delves into the intricate dimensions of humanization by shifting the analytical focus from denial and exclusion to affirmative aspects of inclusion. The central aim of this research is to unravel the mechanisms underlying the process of humanization, or how individuals perceive and internalize their being recognized as human beings. Employing the critical incident technique, this research methodically examined the lived experiences of a highly diverse group of individuals living with varying social stigmas and how they experience humanization. This research displays the intricate interplay of language, actions, and sensory elements engendered before, during, and after a humanizing moment. …

Canine Cognitive Dysfunction Syndrome And Pet Tourism, Jun Wen, Fangli Hu, Joshua Aston

Research outputs 2022 to 2026

Highlights:

• Introduces canine cognitive dysfunction syndrome into the tourism literature

• Describes the nexus between canine cognitive dysfunction syndrome and pet tourism

• Highlights travel-related benefits for aging pets

• Discusses the need to consider travel a non-pharmacological intervention for pets

• Presents an interdisciplinary discussion to develop this niche market

Solidarity Tourism: A Pathway To Revitalising The Health Of Vulnerable War-Affected Populations?, Jun Wen, Fangli Hu, Danni Zheng, Ian Phau, Metin Kozak, Haifeng Hou, Wei Wang

Research outputs 2022 to 2026

The struggles of war are felt by all who occupy an affected region (and beyond), irrespective of whether they are in active combat. This experience has physical effects (e.g. injury, illness, malnutrition, disability, sexual violence, and/or death) and emotional impacts (e.g. posttraumatic stress disorder, depression, and anxiety) [1-3]. The terror associated with war disrupts lives and relationships, leaving individuals, families, and communities distressed. Due to such immediate and long-term adverse outcomes, war represents a highly destructive and enduring public health emergency [4]. . . .

An Integrative Review Of Project Portfolio Management Literature: Thematic Findings On Sustainability Mindset, Assessment, And Integration, Masoud Aghajani, Gesa Ruge, Kam Jugdev

Research outputs 2022 to 2026

Sustainability integration in project portfolio management helps shape strategic, organizational, and project-based contexts. The authors conducted a structured literature review from 2000 to 2021 and developed a novel integrative framework presenting a holistic view highlighting three substantive research themes: sustainability mindset, sustainability assessment, and sustainability integration in project portfolio processes. Noteworthy progress has been made at the strategic and portfolio levels toward framing a sustainability mindset (definition, values, and principles) and developing frameworks/tools for sustainability assessment and project portfolio selection. However, areas for more research include integrating sustainability into project portfolio processes, reporting, and organizational learning for portfolio improvement.

Reduced Audit Quality Acts: A Review And Organizational Model, Troy A. Hyatt, Douglas F. Prawitt, Kyle M. Stubbs

Faculty Publications

With increasing regulatory focus on improving audit quality, research on drivers of audit quality remains important to academics, professionals and regulators. One compelling branch of this research focuses on auditors' intentional actions that reduce audit quality, often referred to in the literature as reduced audit quality acts (RAQAs). This paper provides a review and synthesis of the RAQA literature, including a unifying definition for RAQAs and a model for organizing past and future RAQA research. With the model, we explore antecedents to RAQAs as well as the discovery of, responses to and subsequent consequences of RAQAs. We also discuss potential …

The Audit Quality Effects Of Small Audit Firm Mergers In The United States, Brant E. Christensen, Kecia Williams Smith, Dechun Wang, Devin Williams

Faculty Publications

Increased audit regulation, coupled with reports of frequent mergers among smaller audit firms, creates a dynamic environment in which to assess changes in the U.S. audit market. We examine the audit quality consequences of audit firm mergers between small audit firms that audit public clients, a topic about which little is known. Using a sample of small audit firms each involved in a single merger during 2004-2016, we find consistent evidence that post-merger audit quality decreases when PCAOB-identified audit deficiencies and audit fees are used as proxies for audit quality. In addition, we find weak evidence of lower post-merger audit …

Does Audit Regulation Improve The Underlying Information Used By Managers? Evidence From Pcaob Inspection Access And Management Forecast Accuracy, Brant E. Christensen, Lijun (Gillian) Lei, Sydney Qing Shu, Wayne Thomas

Faculty Publications

Survey evidence and academic research raise the possibility that audit regulation can impact not only the information contained in external financial reports but also the internal information used by management. We investigate this possibility by examining the improvement in management forecast accuracy around initiation of the Public Company Accounting Oversight Board's (PCAOB) international inspection program. Consistent with managers having improved information, we find that managers issue more accurate forecasts following PCAOB inspection access. Multiple additional analyses support that an improved information environment is the mechanism underlying our results, and this effect is distinct from, and incremental to, any effects of …

The Development Of The Process Mining Event Log Generator (Pmelg) Tool, Steven R. Hawkins, Jeffrey Pickerd, Scott L. Summers, David A. Wood

Faculty Publications

Process mining is an emerging technology that allows users to visualize all potential variations of business processes within an organization. It holds significant potential for impacting the field of accounting. However, training professionals and students in its use is challenging due to a lack of event data applicable to accounting and auditing scenarios. To address this issue, we developed an easy-to-use tool called the Process Mining Event Log Generator (PMELG) for generating process mining data files for the order-to-cash process. With the PMELG tool, users can create realistic datasets that incorporate key accounting and auditing concepts, such as segregation of …

Discussion Of "Why Can’T I Trade? Exchange Discretion In Calling Halts", Michael S. Drake

Faculty Publications

Liquidity is an important feature of well-functioning capital markets. While many market frictions exist that constrain liquidity, none are as dramatic as trading halts when trading is suspended altogether. Trading halts became a common feature of US securities markets in the aftermath of Black Monday (October 19, 1987). The hope of regulators was that system-wide trading halts, so-called market circuit breakers, would decrease the likelihood of dramatic sell-offs by allowing markets to cool off. Regulators further argued that security-specific trading halts implemented in advance of a material news release could also reduce volatility and help level the playing field between …

The Effect Of Patent Disclosure Quality On Innovation*, Travis Dyer, Stephen Glaeser, Mark H. Lang, Caroline Sprecher

Faculty Publications

The patent system grants inventors temporary monopoly rights in exchange for a public disclosure detailing their innovation. These disclosures are meant to allow others to recreate and build on the patented innovation. We examine how the quality of these disclosures affects follow-on innovation. We use the plausibly exogenous assignment to patent applications of examiners who differ in their enforcement of disclosure requirements as a source of variation in disclosure quality. We find that some examiners are significantly more lenient with respect to patent disclosure quality requirements, and that patents granted by these examiners include significantly lower-quality disclosures and generate significantly …

Check Your Attitude: An Examination Of Companies’ Adversarial Disclosures About Tax Enforcement, Hannah W. Judd, Sean T. Mcguire, Connie D. Weaver, Junwei Xia

Faculty Publications

This study examines companies’ voluntary disclosures of an adversarial stance toward tax enforcement in income tax footnotes, where companies express disagreement with tax authorities or a willingness to litigate unresolved audit issues. We find that larger companies, industry leaders, and companies in industries with high litigation risk are more likely to make adversarial disclosures toward tax enforcement, and companies’ tax planning activities do not solely determine such disclosures. We examine the implications of adversarial disclosures on future tax audit outcomes and find that future settlement outcomes are more unfavorable for companies with such disclosures relative to those without. Finally, our …

Auditing With Data And Analytics: External Reviewers’ Judgments Of Audit Quality And Effort, Scott A. Emett, Steven E. Kaplan, Elaine G. Mauldin, Jeffrey Pickerd

Faculty Publications

Audit firms hesitate to take full advantage of data and analytics (D&A) audit approaches because they lack certainty about how external reviewers evaluate those approaches. We propose that external reviewers use an effort heuristic when evaluating audit quality, judging less effortful audit procedures as lower quality, which could shape how external reviewers evaluate D&A audit procedures. We conduct two experiments in which experienced external reviewers evaluate one set of audit procedures (D&A or traditional) within an engagement review, while holding constant the procedures’ level of assurance. Our first experiment provides evidence that external reviewers rely on an effort heuristic when …

Corporate Political Activism And Information Transfers, Dane M. Christensen, Hengda Jin, Joshua A. Lee, Suhas A. Sridharan, Laura A. Wellman

Faculty Publications

Prior research suggests that: (1) politically active firms have an information advantage over firms that do not engage in the political process, but also that (2) politically active firms are more likely to disclose policy-related information. We examine whether there are externalities associated with the processing of political information by politically active firms. We study this question in the setting of intra-industry information transfers around earnings announcements. Measuring firms’ political activism using campaign contributions, we find stronger intra-industry information transfers from politically active firms to their industry peers. These information transfers are stronger when there is more discussion during conference …

Ethnic Minority Analysts’ Participation In Public Earnings Conference Calls, Rachel W. Flam, Jeremiah Green, Joshua A. Lee, Nathan Y. Sharp

Faculty Publications

We investigate ethnic minority and non-minority sell-side analysts’ participation in public earnings conference calls. We find that minority analysts are underrepresented in conference call Q&A sessions, and minority analysts who do participate on the calls experience lower levels of prioritization than do nonminority analysts. Minority analysts’ lower participation rates are partially but not fully mediated by characteristics such as experience, work environment, and stock rating favorability. Additionally, firm and conference call fixed effects mediate approximately half the magnitude of lower minority participation rates. Extroverted minority analysts participate at higher rates, but the negative association between minority status and conference call …

Managers’ Use Of Humor On Public Earnings Conference Calls, Andrew C. Call, Rachel W> Flam, Joshua A. Lee, Nathan Y. Sharp

Faculty Publications

Despite the prevalence and importance of humor in interpersonal communication, the disclosure literature is silent on the use of humor in the context of corporate communication. Using a sophisticated machine learning algorithm, we identify managers’ successful uses of humor during public earnings conference calls. When managers use humor on an earnings call, stock market returns and analyst forecast revisions following the call are more positive, primarily because of a muted response to negative earnings news. Consistent with managers’ successful use of humor being a favorable signal of future firm performance, we find no evidence of a return reversal over the …