Business Commons^™

Generalist Ceos And Audit Pricing, Zhiming Ma, Rencheng Wang, Kaitang Zhou

Research Collection School Of Accountancy

We analyze the consequences of a firm hiring a generalist CEO in terms of the audit fees paid by the firm. We find that audit fees of clients with generalist CEOs are higher than those of clients with specialist CEOs. This relation is robust to considering managerial ability, other CEO characteristics, various fixed effects, instrumental variables, and change analyses. We further show that fee differences are larger for firms with weaker monitoring and higher corporate litigation risks. Through path analysis, we find that both client business risk and misreporting risk contribute to the fee difference. Finally, we find that auditors …

Business Combinations Under Common Control (Part 2), Pearl Hock-Neo Tan, Chu Yeong Lim, Tracey Chunqi Zhang

Research Collection School Of Accountancy

In Part 1 of the article, published in the March issue of this IS Chartered Accountant Journal, we explained the conditions for a BCUCC and the two methods of accounting for BCUCC. We also explained how accounting standards need to address the gap in accounting for the BCUCC from the receiving entity’s perspective. In this Part 2 of the article, we propose a contextual approach in determining the accounting method on BCUCC for the receiving entity (that is, the entity which receives control of the transferred entity from another group entity). We propose that a BCUCC that has commercial substance …

The Role Of Convex Equity Incentives In Managers’ Forecasting Decisions, Young Jun Cho, David Tsui, Holly I. Yang

Research Collection School Of Accountancy

Prior literature suggests that voluntary disclosures of forward-looking information tend to lead to capital market benefits, but these disclosures may also result in negative capital market consequences if subsequent performance falls below expectations. We, therefore, hypothesize that convex equity incentives, which reward managers for stock price gains while limiting their exposure to losses, should promote greater voluntary forward-looking disclosure. Consistent with our hypothesis, we find a significantly positive association between equity incentive convexity and forecast issuance and frequency. We also find that the positive association is more pronounced for firms with higher sales volatility and managers with shorter tenure, in …

Government Auditing Standards And Single Audits, April 1, 2021; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

There’S More Than Meets The I(Dentity): A Multidimensional View Of Identity Threat, Christina B. Hymer

Theses and Dissertations

This dissertation provides a multiple identity perspective to how people experience challenges towards their identities ("identity threats"). While research on identity threat has normally focused on identity threat in relation to a single identity, my dissertation challenges this assumption by examining how connections between multiple identities (e.g., professional, spouse) affect how people experience identity threats. I provide a review of identity threat research, after which I establish an intrapersonal identity network view of identity threat that considers how the centralization of a threatened identity, as well as the density of one’s identity network in terms of enhancing and conflicting relationships, …

Social Media & Hr: A Bibliometric Analysis, Divyanshu Pawaskar Mr., Priya Sharma Ms., Sanjay Bhattacharya Mr., Monica Kunte Dr., Netra Neelam Dr., Preeti Mulay Dr.

Library Philosophy and Practice (e-journal)

From an HRM standpoint, the better an organisation is able to manage their workforce, the better their performance will be. In doing so, social media nowadays play a major role to this end. Be it talent acquisition, employee engagement, talent management or enhancing employer value proposition, social media profiles are playing a big role for organisations. The onus of which lies to a large extent on the shoulders of the HR department. Merely having pages on social media platforms do not suffice. Proper management and audience engagement become the key for HR. It is not sufficient to just have a …

2021 Ijbe V1 Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

Biblioshiny R Application On Islamic Microfinance Research, Popon Srisusilawati, Aam Slamet Rusydiana, Yulizar Djamaluddin Sanrego, Naelati Tubastuvi

Library Philosophy and Practice (e-journal)

This study aims to determine the development of Islamic microfinance research trends published by leading journals on Islamic economics and finance. The data analyzed consisted of 441 indexed research publications. The data is then processed and analyzed using the R Bibliometric application to find out the bibliometric map of the development of Islamic economics and finance on Islamic microfinance. The results showed that the number of publications on the development of Islamic economic and financial research had increased significantly. Then, most types of documents that analyze Islamic microfinance are journaled articles. The most popular author is Kassim S, and the …

Factors Contributing To Innovation Orientation Of Singapore Technology Small And Medium Enterprises (Smes), Kok Beng Neo

Dissertations and Theses Collection (Open Access)

As Singapore transitioned from economy that was primarily dependent on foreign direct investments (FDI) to a knowledge-based economy driven by indigenously developed science, technology and innovations, it became critical for the local firms to grow and internationalize. The government has thus invested heavily (of $19 billion from 2016 to 2020, and $25 billion from 2021 to 2015) in science and technology research and development. The Committee of Future Economy (CFE) concluded that in an era of rapid technological change where innovation cycles have shortened, one of economic strategy is to support our “high growth” enterprises to “scale up”. However, the …

Study On The Ideas For Developing M&A Funds In China In The Context Of Economic Transformation, Xiaoming Song

Dissertations and Theses Collection (Open Access)

M & A fund is one category of private equity investment fund. In the past 25 years, private equity fund has grown into a considerable asset section. Since 2008, China's economy has experienced the pounding pain of structural transformation multiplied with other challenges, e.g. international economy’s lack of growth momentum, increased trade friction, aging population and so on. The trade friction between China and the United States has further exacerbated. Against this backdrop, from September 2018, there was a significant shift in the domestic central government’s economic policy, particularly the capital market policy, has undergone major changes with the repressed …

Analysis Of Chinese Real Estate Follow-Up Investment Operation Effect And Mechanism, Yinyu He

Dissertations and Theses Collection (Open Access)

Follow-up investment system has become a fundamental system for the development of most real estate development enterprises. In the upward cycle of real estate, follow-up investment based incentive mechanism is of great importance for performance growth of real estate development enterprise. However, real estate development enterprises lack a relatively mature model to effectively build a follow-up investment system. While building a follow-up investment system, most real estate development enterprises find a benchmark object and copy it mechanically.

The author explored the basic implementation status of follow-up investment system of Chinese real estate enterprises through 310 questionnaires survey, interview and literature …

The Role Of Comparison Sites And Image Features In Consumer Search, Peng Yam Koh

Dissertations and Theses Collection (Open Access)

Comparison sites are widely used by consumers. Theory assumes that consumers visit these sites to discover new alternatives, raising questions about the role of the initial consideration set (alternatives considered at the start of search) when comparison sites are available. Will consumers ignore their initial consideration set and directly explore new alternatives? Will consumers with large initial consideration sets avoid comparison sites? Utilizing search and incomplete knowledge theories, the authors intuit that consumers first search their initial consideration set, and visit a comparison site to reduce the search costs of doing so. If a suitable alternative is absent, consumers subsequently …

An Exploration Into Key Roles In Making Project-Based Learning Happen: Insights From A Case Study Of A University, Gary Pan, Poh Sun Seow, Shankararaman, Venky, Kevin Koh

Research Collection School Of Accountancy

Purpose: One of the main obstacles facing project-based learning (PBL) adoption relates to a lack of understanding by teachers and students in the roles they are required to play in the learning process. This study aims to address this obstacle, so as to better promote regular adoption of PBL pedagogy in educational institutions. Design/methodology/approach: The strategy was to undertake an in-depth case study of PBL courses taught in UNI-X’s undergraduate curriculum. The case study approach is particularly appropriate for this exploratory study because it allows to capture the organizational dynamics of the phenomenon better and also its ability to explain …

Forensic Analytics Using Cluster Analysis: Detecting Anomalies In Data, Clarence Goh, Benjamin Lee, Gary Pan, Poh-Sun Seow

Research Collection School Of Accountancy

Cluster analysis is a data analytics technique that can help forensic accountants effectively detect anomalies in complex financial datasets. This article provides a description of clustering analysis, discusses how it can be implemented to detect anomalies in data, and illustrates its use through a worked example using the Tableau software.

Happy Analysts, Ole-Kristian Hope, Congcong Li, An-Ping Lin, Maryjane Rabier

Research Collection School Of Accountancy

This paper is the first to investigate the role of work-life balance in financial analysts' performance and career advancement. Using a large sample of Glassdoor reviews by financial analysts, we find a significant non-linear relation between perceived work-life balance and analyst performance and analyst career advancement. Specifically, when perceived work-life balance is relatively low, an increase in work-life balance is associated with better analyst performance and career advancement; however, when perceived work-life balance is already high, a further increase in work-life balance is associated with worse analyst performance and career advancement.

J Mich Dent Assoc April 2021

The Journal of the Michigan Dental Association

In the April 2021 issue of the Journal of the Michigan Dental Association, we offer a comprehensive range of original feature content showcasing the latest developments in dental practice and knowledge, including:

1. AI in Dental Care Delivery: Explore the groundbreaking role of Artificial Intelligence (AI) and Machine Learning in dental care, revolutionizing efficiency, safety, care outcomes, and treatment planning consistency.
2. AI in Dental Claims Processing: Discover how AI is employed by third-party payers to streamline dental claims processing, resulting in cost containment and the proactive identification of potential fraud, waste, and abuse.
3. Evidence-Based Dentistry: As part of …

Business Responses To A Pandemic In A Global Economy: Case Studies Detailing The Impact Of Covid-19 On Medical Supply Chains, Lowell Hundley Coleman

Senior Theses

This paper details the best practices of three multinational medical supply companies in their efforts to overcome supply chain disruptions stemming from the coronavirus pandemic. Through a series of case studies on the supply chain responses of 3M, Becton Dickinson, and Honeywell between January and December of 2020, this paper highlights the strengths and weaknesses of their respective supply chains, company cultures, and mitigation strategies and provides useful insight into what actions medical supply companies will need to make going forward to prevent and reduce supply chain disruptions amidst future global pandemics.

An Evaluation Of The Sustainability Of The Palm Oil Industry, Leah Marie Roberts

Senior Theses

The goal of this thesis is to critically analyze the sustainability of the rapidly growing palm oil industry in order to diagnose whether the benefits of production outweigh the varied costs incurred by stakeholders, how the industry can be improved, and what analytical tools consumers can use to make better purchasing decisions. The body of the thesis begins with a discussion on sustainability definitions and determines that for this paper, sustainability will be defined as analyzing the socioeconomic and environmental effects of palm oil and how they affect different actors of the value chain in order to allow for prescriptions …

Analysis Of The Relationship Between Covid-19 And Employee Satisfaction In Luxury Hotels, Renee Bawcom

Senior Theses

This paper investigates the relationship between the COVID-19 pandemic and employee satisfaction in luxury hotels. Through a review of the existing body of scholarly literature about factors affecting employee satisfaction, and new collection and analysis of data on the topic, the identification and evolution of factors affecting employee satisfaction was explored. In reference to companies’ responses to the COVID-19 pandemic, luxury hotel employees’ levels of satisfaction were analyzed. The analysis concluded that the widespread changes made to the luxury hotel industry in response to the COVID-19 pandemic did not have a negative impact on employee satisfaction.

The Dominance Of Masculinity: How The Expectation Of Stereotypical Gender Role Performance Undermines The Productivity Of Gay Men Working In Public Accounting Firms, Joshua Leinheiser

Senior Theses

Discrimination against LGBTQ employees in business settings has been shown to be a problem and negatively affects these employees’ productivity and well-being. In particular, discrimination against gay and other queer men often stems from the view that homosexuality is emasculating and conflicts with traditional expectations of male gender performance. This is seen as undesirable in business since traditional masculinity is seen as useful due to its association with competitiveness and control.

The purpose of this study is to determine whether this paradigm extends to the workplaces of public accounting firms. A survey containing questions about gender, sexuality, gender expression, experiences …

Meat Alternatives: The State Of The Industry, Barriers To Adoption, And Overcoming Barriers, Steven Maler

Senior Theses

The world faces many environmental problems that can be linked to human activity, including links to the production of food. The meat industry is often seen as a major contributor to such problems. Meat alternatives are often proposed as a way to address these environmental problems. However, these products face barriers when it comes to their adoption by consumers, and firms that produce meat alternatives must overcome these barriers to be successful. I used data from a variety of academic works, newspaper articles, research reports, and company websites to find that these barriers are related to taste, nutrition, convenience, expense, …

The Evolution Of Cyber Risk And The Cyber Insurance Market, Abigail Chase

Senior Theses

Insurance and hedging instruments can help corporations manage many of the operational and financial risks they face. Yet, additional complexities are introduced now that many risks are increasingly interdependent and thus strongly correlated, making them more challenging to manage. Few risks illustrate this challenge better than cyber risk.

This thesis will focus on the increasing attention that the management of cyber risks receives in corporations, institutions and industries, and the role that insurance and risk management strategies play in mitigating this risk. The decision to focus on cyber risks—and the financing and management of those risks—is directly related to the …

Ironing Out Anemia: Assessing The Role Of Marketplace Factors And Government Investment Incentives In Shaping East African Pharmaceutical Markets, Madison M. Bradley

Senior Theses

Africa suffers from the highest disease burden in the world, with over half of the population lacking regular access to essential medicines (Owoeye, 2014, p.214; Chaudhuri & West, 2015, p.23). Following two decades of reform, the continent has now emerged one of the fastest-growing economic regions, shifting public health focus toward non-communicable diseases (NCDs) (Holt et al., 2015, p.2). Among these NCDs is anemia, which has direct and indirect economic effects as large as 4.05% of GDP (Horton & Ross, 2003, p.51). Encouraged by the rapid growth of liberalized markets, African governments and health officials are now considering local pharmaceutical …

Emergent Trends In The Chinese Counterfeit Pharmaceutical Supply Chain And Opportunities For Public-Private Reform, Mary Monk

Senior Theses

This research seeks to identify and analyze emerging trends in the Chinese counterfeit pharmaceutical trade, extending from the supply chain’s point of origin to domestic and overseas retail dispensary. To aid readability, Chapter 1 of this thesis opens with key conclusions and policy recommendations for various Chinese and U.S. stakeholders based on the shortcomings identified in Chapter 5. Chapter 2 begins with a review of international roadblocks to diagnosing the issue, such as lack of consensus on working definitions and cross-border discrepancies in pharmaceutical oversight regulation. This section also provides a general overview of existing factors driving demand for counterfeit …

The Perceived Differences In Employee Engagement Through Multiple Generations In The Workplace: An Hr Perspective, Ashley Dawson

Senior Honors Theses

Generational differences in the workplace are a perceived challenge that can present hidden opportunities. The workplace currently consists of four generations shaped by the political, social, and economic environments that marked their formative years. These generational differences have resulted in differing workplace values. Employee engagement balances productivity in one’s job with enjoyment in one’s work, optimizing both employee satisfaction and organizational outcomes. The key to engaging employees lies in the meaning each employee finds in the work environment and job functions. This paper aims to address whether or not engagement is affected by generational differences in the workplace and how …

The Effects Of Lean Management In Nonprofit Operations, Brandon Diaz

Senior Honors Theses

Many nonprofits desire to serve the segment of society that is helpless or in distress, and this paper seeks to demonstrate that the implementation of Lean management into nonprofit operations aids a nonprofit in accomplishing its vision of service. The goal of this essay is to combine Lean management with nonprofit operations to develop a more sustainable method of managing nonprofit operations. This essay will be written from a Christian point of view, so partnership with the Church will be considered when discussing Lean operations. Lean management is effective in reducing waste and increasing efficiency in nonprofit operations; however, only …

Who’S Watching: The Accuracy Of Forecasting Broadcast Tv Audience Demand Using Advertising Prices, Niyati Gandhi

Honors College Theses

Broadcast and cable networks are struggling to keep up with the multitude of entertainment options available today, including but not limited to streaming services. However, these networks still play a role in the entertainment landscape. In order to maintain their role, they must first assess which shows deliver higher ratings and why. Ratings indicate audience demand for a particular show, which can be unpredictable. Regardless, networks sell commercial spots to advertisers at predetermined prices based on their expectations of future ratings, or demand. As such, this research paper focuses on broadcast networks and investigates two questions: Are broadcast networks able …

The Conceptualization Of Women’S Empowerment By Microlenders In Egypt And Its Link To Sustainable Development, Yasmina Abdellatif

Theses and Dissertations

This study examines how microlenders in Egypt conceptualize women’s empowerment and how they see it contributing to achievement of the UN sustainable development goals. Ten Egyptian microlenders were interviewed to understand how they defined and assessed empowerment, the strategies they used to support empowerment, and which sustainable development goals they felt their programs were addressing. Results revealed that, overall, microlenders sought to empower women in economic, social, psychological, and familial ways, and that they used indicators to measure empowerment under each area. They also supported empowerment through mentoring, training and follow-up with their beneficiaries, and by working to include men. …

Powered By Ai, Christopher J. Smiley

The Journal of the Michigan Dental Association

Artificial Intelligence (AI) is revolutionizing dental practice through its ability to process vast amounts of data, enhance diagnosis, and improve patient care. However, AI introduces the challenge of bias and ethical considerations. Dentists and dental benefit providers are utilizing AI for early disease detection and efficient data management, but transparency and fairness in AI algorithms are vital. The Rome Call for AI Ethics emphasizes ethical, non-biased AI development. In the broader context, AI-driven marketing and predictive behavior raise concerns about privacy and ethical data use. The dental community must embrace AI's power while upholding ethical standards and transparency.

Winning Investment: The Strategic Implications Of The Growth Of Sabermetrics In Japanese Baseball, David Trent Pagliarini

Senior Theses

This thesis examines Japanese baseball and how the use of analytics and statistical research has been implemented into Nippon Professional Baseball (NPB), compared to its North American counterpart, Major League Baseball (MLB). Due to the large financial implications of the MLB, teams have fully adopted the use of advanced metrics to find competitive disparities and advantages in roster construction, game strategies, and player development. Because of the long history attached to baseball in Japan, many cultural differences have adapted the game and recently slowed the growth of sabermetrics. While the NPB is beginning to understand the competitive value that analytics …