Accounting Commons^™

Perhitungan Cadangan Premi Asuransi Jiwa Dengan Metode Gross Premium Valuation (Gpv), Yulial Hikmah, Halimah Hakeem Khuzaimah

Jurnal Administrasi Bisnis Terapan

Life and general insurance companies must meet the financial health level requirements contained in the Financial Services Authority Regulation Number 71 of 2016, namely sovability, technical reserves, investment adequacy, equity, guarantee funds, and other provisions relating to financial health. The Gross Premium Evaluation (GPV) method is one way to calculate premium reserves. The purpose of this study is to provide information on the mechanism of calculating life insurance premiums using the Gross Premium Valuation (GPV) method using the Indonesian Mortality Table and Corporate Modified Mortality Table. From these results, it is found that the more ideal premium reserves are premium …

اختبار انموذج قياس لجودة تصميم نظام المعلومات الادارية بأستخدام التحليل العاملي التوكيدي الخطوات التفصيلية في اطار دراسة تطبيقية, احمد يونس السبعاوي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

دور تدقيق الاداء في تطبيق مؤشرات الامن الغذائي بحث تطبيقي على بعض مؤسسات القطاع العام في العراق, وعد هادي عبد الحساني

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

قياس مخاطر الائتمان المصرفي ودورها في التنبؤ بالتعثر المالي للمصارف العراقية دراسة تطبيقية لعينة من المصارف العراقية, عقيل دخيل كريم

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

استخدام استراتيجية انتروبيا المعلومات للتنبؤ بأسعار الصرف دراسة تحليلية في القطاع المصرفي العراقي, هاشم فوزي العبادي, علي رزاق العبادي, عباس عبد الخضر عبد الله

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

امكانية تحقيق التكامل بين المحاسبة القضائية وحوكمة الشركات للمساهمة في الحد من اساليب المحاسبة الابداعية – دراسة تحليلية, بشائر عزيز سلمان, حيدر حسين عذافة

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

تحليل العلاقة بين التخطيط المالي والموازنة المالية العامة واثرها على الناتج المحلي الزراعي للفترة من 2010-2011 – بحث تطبيقي في شركة التجهيزات الزراعية, جاسم محمد كريم, احمد منخي كشيش, عقيل جابر كاظم

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

دور التكلفة المستهدفة والتحليل المفكك في تنفيذ الاستراتيجيات التنافسية دراسة تطبيقية في الشركة العامة للصناعات الكهربائية, علي عبد الحسين هاني الزاملي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

دور المعايير المحاسبية الدولية في تحقيق تماثل المعلومات المحاسبية دراسة مقارنة بين شركات الاستثمار العراقية والشركات الاخرى المدرجة في سوق العراق للأوراق المالية, عبد الامير جبار عبد الله

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

مدى امكانية قياس الاداء المستدام للشركات الصناعية بواسطة بطاقة الاداء المتوازن دراسة تطبيقية في معمل اسمنت الكوفة, افتخار جبار عبد

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

Two Essays On Supply Chain Variations : Evidence From Cost Behaviors And Audit Outcomes, Ho Yin Wong

Lingnan Theses (MPhil & PhD)

Recent researches shed light on the information role of major customers of the supplier firms on a variety of users, including shareholders (Dhaliwal et al., 2016), debtholders (Campello and Gao, 2017) and analysts (Guan et al, 2015). However, scarce researches are developed to address the influences of major customers information on corporate managers’ and auditors’ decision-making.

My thesis is composed of two essays. The first essay examines if characteristics in terms of length (the layers of intermediaries in the supply chain) and width (customer concentration) influence the extent of responsiveness in adjusting corporate capacity. Using a sample of non-financial U.S. …

Big 4 Office Personnel And Audit Quality, Jacob Gatlin

PhD in Business Administration Dissertations

Because U.S. Big 4 audit quality is inconsistent between office locations within the same firm, the Public Company Accounting Oversight Board (PCAOB) has maintained a standing Audit Quality Indicator Project designed to assist academics, practitioners, and its own inspection teams in identifying specific areas in which high audit quality may fail to be achieved. While many of the PCAOB audit quality indicators have been examined in prior research, information regarding the personnel comprising each office audit department has been difficult to glean because personnel data is not publicly disclosed by the Big 4.

This study examines certain personnel inputs and …

Customer Satisfaction In Commercial Bank Of Sindh Province A Case Study Of Bank Al Falah, Liaquat Ali Rahoo Mr, Maryam Kalhoro, Qurat-Ul-Ain Abro

Library Philosophy and Practice (e-journal)

The main concern of a bank is customer satisfaction. Every bank strives to achieve customer satisfaction. A satisfied customer becomes the positive word of mouth for the bank. The purpose of this research is to find out customer satisfaction in commercial banks, particularly in Bank AL Falah. Data was collected through a questionnaire from 150 customers of Bank AL Falah in Hyderabad. Microsoft Excel was used for data analysis. The result concludes that customers perceive higher satisfaction, and the environment and commitment and behavior of staff with customers have a major impact on customer satisfaction.

The Quality Of Xbrl Structured Financial Statements: An Empirical Examination Of Custom Tags, Aidana Razhap Kyzy

Theses and Dissertations

In 2009 the US Securities and Exchange Commission (SEC) adopted the eXtensible Business Reporting Language (XBRL) system to improve the process by which financial statements can be used. Interactive financial data filed with the SEC using XBRL provides easily readable and comparable financial data, thereby improving transparency and efficiency in the corporate market. SEC rules permit companies to use custom tags in their financial reports in cases when an appropriate element cannot be found in the Financial Accounting Standards Board (FASB) standard XBRL taxonomy. The inordinate use of custom tags may result in a reduction of financial report quality by …

To Tweet Or Not Totweet: That Is The Professional Social Media Question, John Bauer

Accounting Undergraduate Honors Theses

As university and corporate programs continue to encourage their professional faculty to post on social media as a means of spreading positive publicity, the consequences that follow social media by employees must also be inspected. This study focuses on appraising the opinion of professionals in regards to social media posts and the perceived responsibility for maintaining ethical content while posting on the web. To do this, a survey was distributed and the resulting data collected. The data shed light on the climate surrounding social media use and workplace expectations for it, as well as the degree of responsibility assumed by …

The Impact Of Audit Engagement Partner Disclosure On Audit Outcomes In The United States, J. Alan Bell

PhD in Business Administration Dissertations

ABSTRACT

THE IMPACT OF AUDIT ENGAGEMENT PARTNER DISCLOSURE ON AUDIT OUTCOMES IN THE UNITED STATES

by

James Alan Bell

This study is motivated by the Public Company Accounting Oversight Board’s (PCAOB) mandate requiring the public disclosure of the audit engagement partner’s identity. Prior to the ruling, the audit engagement partner (AEP) was known only to the company’s management, audit committee, audit firm, and regulators. The PCAOB maintains that disclosure of the AEP will increase the partner’s sense of accountability; and increase transparency in the audit process; leading to improved audit quality; and improved financial reporting quality; thereby improving the credibility …

Book Review: Seeds Of Greatness By Denis Waitley, Jennifer Maynard

Marriott Student Review

Book review of Seeds of Greatness by Denis Waitley, personal anecdotes and summaries of research on the secrets to success in life and in the business world.

Book Review: The Innovator's Method, Jennifer Ann Goldsberry

Marriott Student Review

No abstract provided.

Take The Busy Out Of Business, Sarah Romney

Marriott Student Review

No abstract provided.

The Genius Of Good Questions, Matthew Erickson

Marriott Student Review

No abstract provided.

Beginning Of The New Smartphone Era, Braden Terry

Marriott Student Review

No abstract provided.

Executive Spotlight: Whitney Johnson, Andrea Cabrera

Marriott Student Review

No abstract provided.

The Futurist, Ryan Stenquist

Marriott Student Review

Ubiquitous self-driving cars, robot workers, and massive political shifts may seem far away and irrelevant to our day to day lifestyles. However, Mr. Schenker proves that these changes are fast-approaching and come as timely responses to the problems and opportunities of today.

Buzzwords, Michaela Tanne

Marriott Student Review

No abstract provided.

Cultural Intelligence In Business Settings, Tanner Wegrowski

Marriott Student Review

No abstract provided.

Why Following Your Passion Might Not Be Right For You, Hunter Muse

Marriott Student Review

No abstract provided.

Editor’S Letter, Marianna Richardson

Marriott Student Review

No abstract provided.

Full Issue: Uncharted (Volume 3: Issue 1), Marianna Richardson

Marriott Student Review

No abstract provided.

Cooperation In Community Colleges, Frederic S. Gore

USF Tampa Graduate Theses and Dissertations

With the mounting pressures on institutions of higher education to do more with limited resources, the opportunity to collaborate with other colleges has emerged as a viable tool to create efficiencies and obtain valuable knowledge otherwise unattainable by an institution, even if that collaboration takes place with a competing institution. Enterprise resource planning (ERP) systems are critical to managing student information and college operations, but can be challenging for colleges to implement. Consortia present a unique solution to colleges to address gaps in their expertise and skills needed to achieve a successful ERP implementation. This study explores the factors that …

The Velocity Of Risk, Sridhar Ramamoorti, James H. Wanserski, Richard Stover

Accounting Faculty Publications

Only a few decades ago, the onset of problematic risk events often was slow, and organizations handled the corresponding aftermath over a manageable time frame. Organizations armed with extensive public relations resources responded to most postevent crises after planning and analyzing thoughtful responses. Additionally, organizations carefully calculated their transparency with stakeholders regarding the event to manage its impact on the organization. Fast forward to today, and the pace of information is almost instantaneous. For example, when a popular U.S. fast food restaurant chain experienced an outbreak of E. coli-infected lettuce, its stock price decreased 44 percent within 90 days amid …