Accounting Commons^™

Linking Sustainability Performance To Stock Resilience During And After Covid-19 Crisis: Evidence From Southeast Asia, Khalilul Rahman, Retnosari Retnosari, Sanda Patrisia Komalasari, Muhammad Wafiq

Jurnal Akuntansi dan Keuangan Indonesia

Background: The COVID-19 pandemic severely disrupted markets. While sustainability performance measured by ESG scores theoretically buffers against shocks, its efficacy in emerging markets with nascent sustainability frameworks remains underexplored. Method: We analyze a balanced panel of 1,395 observations from 279 non-financial Southeast Asian firms (2020–2024). Using OLS, lagged, and fixed effects models, we compare the impact of sustainability performance on stock resilience during the 2020–2022 and post-pandemic (2023–2024) periods. Findings: Sustainability performance (ESG scores) significantly enhanced stock resilience during the pandemic. However, this protective effect dissipated post-pandemic. Results confirm a statistically significant improvement in overall resilience following the crisis, as …

People Orientation And Thing Orientation In Business Majors: Implications For Assessing The Impacts Of Cross-Functional Business Program Curricula, Todd J. Hostager, David A. Christopher, Kristy J. Lauver, Christopher Knowles

International Journal for Business Education

Background/Introduction/Purpose:  Prior research documented significant differences in people orientation and thing orientation (PTO) based on type of major and sex.  This study examines a set of measures for helping business programs to assess whether they are producing graduates equipped to consider both people and things when making decisions, regardless of their major or sex.

Methods/Design:  Students in a strategic management capstone course spent a single 75-minute session responding to a brief new venture pitch by identifying what types of additional information they would need to decide whether to invest in the business.  Three Likert-scaled options gauged the extent to participant …

How Does An Advanced Educator Utilize Digital Language Teaching And Learning By Integrating Linguistic, Cultural, And Business Life Perspectives?, Hely Westerholm, Pirjo Takanen-Körperich, Ph.D.

International Journal for Business Education

This paper explores advanced educators’ digital working capabilities in online language teaching, with a particular focus on sharing Finnish language and culture in a foreign context. Cultural and linguistic knowledge play a significant role in enhancing students’ motivation to study foreign languages. In today’s educational environment, digitalisation and globalisation exert an increasing influence on foreign language teaching and learning.

The digital learning environment has brought about a paradigm shift in foreign language didactics. Digital language learning is both challenging and holistic in nature. Continued foreign language learning is simultaneously an individual and a social process, as digital learning cultures impose …

How Grades Changed Before, During And After Covid-19 In A Business College, Douglas R. Moodie, Alison Keefe, Robin Cheramie

International Journal for Business Education

Purpose: This study examines how undergraduate business student grades changed before, during, and after the COVID-19 pandemic using a large institutional dataset from a business college in a US university between 2015 and 2024.

Method: The analysis includes over 390,000 student-course observations and incorporates instructional modality, student demographics, course characteristics, and prior academic performance.

Results: Results show a substantial increase in mean course grades during the COVID-19 period, followed by a partial reversion post-pandemic to levels that remain above pre-pandemic trends. These patterns are consistent across modalities, demographics, and departments.

Implications: The findings raise important questions regarding the interpretation of …

Political Costs And Strategic Corporate Communication, Christine Cuny, Jungbae Kim, Mihir N. Mehta

Research Collection School Of Accountancy

When subject to public scrutiny, do firms strategically use advertising to reduce expected political costs? Advertising can ease public concerns, thereby reducing the pressure on politicians to act harshly against scrutinized firms and their industries. We use repeated congressional testimony by industry members as a novel way to identify political scrutiny. Our central finding is that scrutinized industries increase their advertising spending 132 percent more in the electorates of politicians overseeing the hearings than in the electorates of other politicians. Further, strategic advertising is complementary to income-decreasing accounting choices and a substitute for lobbying. Overall, our study sheds light on …

The Influence Of Esg Disclosures On Firm Value: Does Gender Diversity In The Leadership Matter Among Asean Countries?, Gaby Gabrella Tania, Mulyadi Noto Soetardjo

International Conference on Business and Management Research (ICBMR)

This purpose of this study is to analyze the effect of Environmental, Social, and Governance (ESG) Disclosures on Firm Value, with Gender Diversity in the Leadership as a moderating variable. The research sample consists of 140 non-financial companies listed in the stock exchange of ASEAN countries for the observation period of 2019-2023 (with total 700 firm-years), selected through purposive sampling method. This study uses a quantitative approach with moderated regression analysis. Firm Value is measured using Tobin's Q and PBV (Price to Book Value), while ESG Disclosures use ESG Scores obtained from the Bloomberg. The results showed that ESG disclosures …

Your Money, Your Message, Ella Rosebrook

Honors Projects

The Your Money, Your Message pamphlet offers a basic overview of personal finance and personal branding to act as a guide for young adults looking to further their knowledge in these areas. It gives beginner-level guidance in budgeting, tracking spending and saving habits, filing taxes with a CPA, a brief description of common payroll taxes, and personal branding. It is important for individuals entering the workforce to be knowledgeable in these areas no matter what their major is, as these skills will bring about a positive impact for anyone. Developing healthy personal finance habits and a strong personal brand is …

Business Communication Barriers In An Export-Oriented Company: A Case Study Of Pt. Xyz, Sartika Ekadyasa, Arius Krypton

Jurnal Administrasi Bisnis Terapan

This study examines business communication barriers faced by PT. XYZ, an export-oriented company engaged in international business cooperation. Using a qualitative case study approach, data were collected through observation, in-depth interviews, documentation, and literature review. The findings indicate that business communication is influenced by multiple interrelated barriers, including socio-anthro-psychological, technical, and ecological factors, which affect communication effectiveness during coordination, negotiation, and relationship management with foreign business partners. These barriers shape the quality of mutual understanding, trust, and operational efficiency in cross-border interactions. The study highlights the importance of integrated communication strategies that address social, cultural, psychological, technical, and environmental dimensions …

Design Thinking For Corporate Social Responsibility Program Proposal Creation, Michelle "Mindy" D. Danovaro

University of the Pacific Theses and Dissertations

This qualitative study used action research to explore how the use of design thinking engaged employees in the creation of a corporate social responsibility (CSR) program proposal in a small- to medium-enterprises (SME) in the Sacramento region of California. The purpose of the study was to assess whether employee participation in a design thinking exercise could improve employee perception of engagement, inclusion, and reciprocity during the CSR program proposal creation. The study was grounded in social exchange theory, stakeholder theory, and design thinking methodologies. The iterative research process followed action research cycles (i.e., plan, act, observe, and reflect) integrated with …

Institutional Isomorphism, Top Management Commitment, And Environmental Disclosure In Tanzania’S Construction Sector, Aulelius Lema, Siasa Issa Mzenzi

Business Management Review

This study examined the influence of institutional isomorphism on environmental disclosure (ED) in Tanzania’s construction sector and the mediating role of top management commitment (TMC). A cross-sectional design was employed, with data collected from 314 construction firms. Environmental disclosure was measured using content analysis of financial reports, and Structural Equation Modelling using the Maximum Likelihood Estimation (MLE) method was used to estimate the structural model. The findings reveal that coercive, normative, and mimetic pressures significantly impact ED. The result also indicates that TMC significantly affects ED and mediates mimetic pressure’s effect, but does not mediate coercive or normative pressures. Similarly, …

Investigating The Relationship Between Noun Classes And Plant Folk Taxonomy In Chasu Language Of Kilimanjaro Region In Tanzania, Peter Rabson Mziray

Journal of Humanities and Social Sciences

The current study investigates the relationship between noun classes and plant folk taxonomy in Chasu (G 22). The study focuses on two objectives: the first objective is to describe the plant folk taxonomy in Chasu and the second objective is to determine the relationship between noun classes and plant folk taxonomy in Chasu. Data were collected from rural villages in Same and Mwanga districts by using free listing, field interviews (jungle-walk-and-identify), and written texts containing Chasu plant names. The findings reveal that Chasu folk taxonomy reflects different ethnobotanical categories; including a unique beginner which is mmea/mimea ‘plant(s)’, and three life …

Participant Empowerment, Inclusivity, And Social Justice: A Review Of Meng Tian’S Arts-Based Research Methods For Educational Researchers, Niway Ayalew Adimasu

The Qualitative Report

In reviewing Arts-Based Research Methods for Educational Researchers by Meng Tian (2023), I found a priceless resource for contemporary scholars wishing to add cutting-edge arts-based techniques to their qualitative research inquiries. This book offers a thorough examination of how artistic mediums like poetry, theater, and visual arts can be used to investigate the emotional, psychological, and cultural aspects of education that conventional research frequently ignores. It does this by fusing theoretical understanding with helpful advice. The book focuses on participant empowerment, inclusivity, and ethical considerations when working with vulnerable populations highlights the book’s commitment to social justice, making it especially …

Adaptive Expectation, News Impact And Lending Rate Behaviour In Nigeria: Evidence From Garch Models, Innocent Chile Nzeh

CBN Journal of Applied Statistics (JAS)

This study investigates how adaptive expectations and news impact shape lending rate behavior in Nigeria within the framework of both symmetric and asymmetric GARCH models. Using monthly data spanning 2006M1 to 2024M5, the paper analyzes the persistence, volatility, and responsiveness of the prime lending rate to positive and negative news shocks. Three error distributions (Normal, Student’s t, and Generalized Error Distribution (GED)) were employed to ensure robust estimation. The findings reveal that, in all models, the recent past value of the prime lending rate has a positive and sig nificant impact on the current value, indicating the presence of adaptive …

Crypto Accounting Market Dynamics: Advanced Econometric Analysis Of Earnings Impact With Bert-Powered Genai Models, Karina Kasztelnik, Steven Campbell, Eva K. Jermakowicz

Journal of Global Awareness

This study is, the authors believe, a groundbreaking investigation into the impact of cryptocurrency news on the earnings of publicly traded companies. Using advanced Generative AI (GenAI) models and the BERT framework for sentiment analysis, we integrated comprehensive data from the Financial Modeling Prep API. This enabled us to employ a rigorous event study methodology and advanced machine learning algorithms. Valuable insights were derived from the BERT model, shedding light on the reasons behind abnormal returns and facilitating a thorough analysis of material and immaterial impacts. The study’s findings highlight the significant influence of both positive and negative cryptocurrency news …

Sales Skill Development For Next Generation Of Accounting Professionals: From Accountant To Partner, Scott Cohen, Dena Breece, Michael Rodriguez, Chelsea Schrader

Atlantic Marketing Journal

With the exodus of accounting professionals due to retirement, firms are challenged to replace skilled employees with a newer generation, Millenials and Generation Z (CPA Practice Advisor, 2024). To bridge the gap, the authors explore how soft skills (communication and relationship management) are necessary for newer accounting professionals to not only fill the talent gap but also help them be promoted to senior-level positions in their firms. Using Human Capital Theory (HCT) as our foundation, a content analysis using responses from 30 accounting leaders found unique skills such as communication, presentation, and relationship building are crucial in the development of …

Managers' Staging Of Earnings Conference Calls Around Actual Share Repurchases, Hong Kim Duong, Chuong Do, Huy N. Do

Accounting Faculty Publications

We use earnings call transcripts to examine whether managers strategically change their disclosure behaviors before an actual share repurchase. Our findings suggest that managers use tone management to strategically portray a more negative outlook for the firm in the earnings call before an actual repurchase. In addition, we find that managers of repurchasing firms “cast” the call with more unfavorable analysts even when more favorable analysts are available. These disclosure strategies aim to influence the information flows to the market and allow repurchasing firms to repurchase their shares at a discounted price. We further show that insiders of repurchasing firms …

The Dark Tetrad And The Intention To Invest In Cryptocurrency, Amy Bauer-Sinicin

Graduate Theses, Dissertations, and Problem Reports (ETD)

The Dark Tetrad comprises four distinct negative personality traits with some overlapping qualities: narcissism, Machiavellianism, psychopathy, and sadism. Characterized as being risky and speculative, cryptocurrencies are not backed by government banks like fiat currencies, nor do they offer the same privacy when engaging in transactions.

Narcissists may view cryptocurrency investment as an opportunity to showcase their financial acumen, reinforcing their self-image. Machiavellians see the decentralized, loosely regulated market as ideal for exploiting opportunities through strategic manipulation. Psychopaths, drawn by the market’s volatility, may engage in exploitative schemes for personal gain. Sadists may find satisfaction in the power and control they …

Small And Mighty: An Analysis Of Foundational Aspects Of Small Family Firms And Their Corporate Social Responsibility, Ashlyn Crosby

Accounting Undergraduate Honors Theses

This thesis investigates the foundational aspects of small family firms to understand how their unique characteristics create differences among various types of firms. This review examines five key business components: operations, longevity, innovation, succession, and decision-making within these firms. The analysis in this report focuses on businesses that operate within the United States. When considering the American economic model, it is also vital to consider the corporate social responsibility (CSR) of small businesses and, due to its emergence as an integral aspect of contemporary business practices, the impact on society, the environment, and stakeholders. While CSR is frequently associated with …

Exploring Entrepreneurial Intention And Subjective Beliefs: A Comparative Analysis Of General Education Schools And Commercial Schools, Julia Riess, Bettina Fuhrmann, Gerhard Geissler

International Journal for Business Education

This study examines the entrepreneurial intentions of Austrian secondary school students, specifically comparing students from commercial schools with those from general education schools. We analyzed 2,329 data sets and found that subjective beliefs, primarily behavioral and control beliefs, significantly influence entrepreneurial intentions. In addition, demographic factors such as gender, language, acquaintance with entrepreneurs, and school type play a significant role in explaining the variance in entrepreneurial intentions.

Our detailed analysis shows that students from commercial schools have stronger entrepreneurial intentions and subjective beliefs. Particularly notable are the differences in behavioral beliefs, where students from commercial schools find all aspects of …

Leading Horses To Water During A Pandemic: Assuring Communication Learning For "Quants", Thomas Hall

International Journal for Business Education

Students who are attracted to quantitative disciplines of study can be reluctant to devote much attention to the important task of communicating, and previous research (Hostager, 2018) has identified statistically significant differences in learning approaches by major among undergraduate business students. This paper presents results of learning assurance for writing skills (direct measures) even when the content of the course relates to the highly quantitative topics of data analytics and finance. The approach combines various pedagogical methods in an undergraduate, writing-intensive setting: traditional testing but in an iterative framework, “flipped classroom” intensive work using spreadsheet software, repeated submission of brief …

Professional Identity Development In Large Public Accounting Firms During Covid-19 And Beyond, Alexander J. Tighe

2024

Professional identity is formed by understanding the set of traits and behaviors that help define the social expectations of individuals within a profession. Acquiring these traits and acting in accordance with professional norms allows an individual to feel connected to their profession and other individuals within their field. In public accounting, professional identity is formed through the socialization process. This process teaches new hires the necessary technical knowledge to complete job tasks and behaviors that denote overall professionalism such as proper work attire or polite interactions with clients. The COVID-19 Pandemic radically changed social norms in the accounting profession by …

An Examination Of The Relationship Between Cheating In Online Classes And Technostress: Perceptions Of Business Faculty, Stacy Boyer-Davis, Kevin Berry, Amy Cooper

International Journal for Business Education

This research study investigated the relationship between technostress creators (techno-complexity, techno-insecurity, techno-invasion, techno-overload, and techno-uncertainty) and faculty perceptions of student cheating in online classes. Data were collected from faculty members of the Management and Organizational Behavior Teaching Society (MOBTS), a member of the AACSB Business Education Alliance, the American Society of Business and Behavioral Sciences (ASBBS), an interdisciplinary professional organization comprised of faculty teaching in accounting, finance, management, marketing, organizational behavior, and computer information systems, and other research panels during 2021 (N = 94). Findings from regression analysis indicated that the techno-complexity subconstruct is positively related to a faculty’s perception …

Management Of Operations In Projects Including Planning, Organization And Control From The Beginning To The End Of Implementation, Burim Isa Berisha Dr.Sc

International Journal of Business and Technology

The project usually arises as soon as the client’s need is identified, and goes through all the extensive phases and sub-phases to take its true form and put into operation. The project is divided into two main parts that include Planning and Implementation that are separate in these stages: definition, planning, organization, control, completion. Planning involves a detailed calculation of the project. This includes known facts, admissible facts and risk calculation. Activity model used by IKOMs Planning as a process involves the cost that accompanies it. The manager must strike the balance between cost and benefit. Project control uses data …

Project Planning And Control, Burim Isa Berisha Dr.Sc

International Journal of Business and Technology

Operations management is important because it relates to the creation of products and services on which we are all dependent. Operations management is also quite motivating; operations are the center of many changes that affect business - changes in customer preferences, changes in the supply chain caused by technologies based on the businesses where we work, where we want to work and so on.

Operations Management includes the role of operations management, the various characteristics of processes, management activities, the responsibilities of managers, and the timely evolution of Operations Management.

Operations Management is a constant change, fostering creativity which allows …

Long-Term Auditor-Client Relationship And Its Effects On The Audit Quality, Burim Isa Berisha Dr.Sc

International Journal of Business and Technology

Apart from this, the long-term Auditor client relationship has been the center of attention in most of the discussions and debates as well. Numerous studies have been conducted by the academic researchers, financial and professional analysts, regulatory authorities and governing bodies, and in some cases by the Auditors and the firms as well regarding the effects of long-term Auditor-client relationship on audit quality, equity risk premium, financial reports quality, audit pricing etc. These studies provide us with different results, both with the positive and negative associations and effects of long-term Auditor-client relationship on the basis of different factors and contexts. …

Management Of Small Enterprises And Family Businesses In The Republic Of Kosovo, Burim Isa Berisha Dr.Sc, Burim Berisha B.B

International Journal of Business and Technology

Small businesses represent the driving force of an economy. They are the key that enables the production and marketing of thousands of products and services thus becoming the basis for a sound economic development. Consequently, small businesses are of vital importance to the economy.

Small business is a generator of innovation and a source of new jobs. The trend shows that small businesses are the backbone of all developments and movements in the economic system.

The small business scope is present in almost every pore of social and economic life.

According to the Statistical Register for Businesses, there are 9,358 …

The Process Of Adapting Innovations In Banking Services By Businesses In Kosovo, Burim Isa Berisha Dr.Sc, Burim Berisha B.B

International Journal of Business and Technology

This dissertation addresses the importance of a business model from businesses in Kosovo, which is able to adapt innovations from the banking sector such as digital services, and through which become part of a global market where such developments occur step by step. very fast At the beginning of this paper will be given definitions related to the main concepts that are addressed such as business model, innovations in banking services - digitalization of services and the role and importance of linking a business model with banking services of the time. After the theoretical part, from which the main concepts …

Agency Theory And Audit Quality, Burim Isa Berisha Bb

International Journal of Business and Technology

Auditing plays a vital role in reducing both: information asymmetry by empirically confi rming the validity of fi nancial statements and agency problems. The principal- agent confl ict illustrated in agency theory, where principal (owner) lack reasons to believe their agents (managers) because of information asymmetries and contradictory motives. Information asymmetry deals with the study of decisions in transactions where one party has more or superior information than other. Agents (either directors or auditors) may be trustworthy without further incentives to align interest or monitoring strategies such as audit or increased regulation. However, the simple agency model would recommend that …

The Process Of Adapting Innovations In Banking Services By Businesses In Kosovo, Burim Isa Berisha Dr.Sc, Burim Berisha B.B

International Journal of Business and Technology

This dissertation addresses the importance of a business model from businesses in Kosovo, which is able to adapt innovations from the banking sector such as digital services, and through which become part of a global market where such developments occur step by step. very fast At the beginning of this paper will be given definitions related to the main concepts that are addressed such as business model, innovations in banking services - digitalization of services and the role and importance of linking a business model with banking services of the time. After the theoretical part, from which the main concepts …

Responses To General Capabilities Framework For Tertiary Education, Tony Shannon

International Journal for Business Education

The Australian Government Department of Education, Skills and Employment (DESE) is consulting on how best to develop a general capabilities framework for tertiary education. This is being done with NOUS, a business management consultancy, and the Assessment Research Centre of the University of Melbourne