Accounting Commons^™

Multifaceted Skepticism: A Comprehensive Approach In Auditing Practice, Ida Ayu Budhananda Munidewi, Unti Ludigdo, Ali Djamhuri, Wuryan Andayani

DLSU Business & Economics Review

This research uses a modified grounded theory approach to understand the behavior of auditors in Indonesia who have an Eastern cultural background in applying professional skepticism. The research results reveal that auditor behavior in practice applies multifaceted skepticism. Multifaceted skepticism refers to the idea that professional skepticism in auditing is not a one-dimensional approach. That recognizes the complexity of the audit environment and the need for auditors to consider various factors when applying their skepticism. Multifaceted skepticism brings us to a less simplistic view of professional skepticism, which until now has only been seen as an on-or-off switch. Instead, this …

Social Message In Advertising And Social Change: An Empirical Investigation Of Relationships, Iqra Manzoor, Zia- Ul-Haq

DLSU Business & Economics Review

This study was carried out to investigate consumer behavior toward advertisements that convey social messages. Not many studies have focused on the social message in ads and the subjective well-being of customers regarding such ads. To study this gap, the paper examined the relationship between (a) the attitude towards the ad with a social message and the purchase intention of the consumer and (b) the purchase intention of the consumer and their subjective well-being. Structural equation modeling (SEM) was used to study the interrelationships within the proposed model. The data was collected through an experiment and qualitative survey among university …

Leveraging Capital Structures Of Philippine Publicly Listed Companies, Michael Angelo A. Cortez

DLSU Business & Economics Review

In this study, I revisit the determinants of corporate capital structures of publicly listed businesses in the Philippines, emphasizing major characteristics previously identified in academic literature, including tangibility, profitability, company size, non-debt tax shields, and growth. I investigate how companies’ financial actions correspond with or deviate from traditional capital structure theories within the context of the Philippine economy’s reliance on short-term, high-cost lending and its evolving capital market. Using a descriptive-exploratory approach to analyze 210 observations from 21 businesses listed on the Philippine Stock Exchange from 2014 to 2023, I performed a quantitative analysis of construct relationship using cross-sectional generalized …

Examining The Volunteering Behavior Of Filipino Youth Using The Extended Theory Of Planned Behavior, Reynaldo B. Bautista, Christine Joy A. Ballada, Joy Rabo

DLSU Business & Economics Review

Young people are vital human resources who can significantly contribute to social change through volunteerism. This study sought to examine Filipino youth’s volunteering behavior using an extended theory of planned behavior with behavioral modeling by family and peers as additional antecedents of volunteering intention. Participants in this study were undergraduate students of De La Salle University – Manila. A total of 438 students (60% female, 39% male, and 1% preferring not to say) aged 17 to 23 years old (M = 19.60 years, SD = 1.12) participated in the study. The scales were found to have good internal consistency reliability. …

Determinants Of Bangladeshi Banking Inefficiency: Do Non-Performing Loans And Basel Iii Affect Banking Inefficiency?, Mohammad Abdul Matin Chowdhury, S. M. Shamsul Alam, Wan Rohaida Wan Husain, Rafikul Islam, Anwar Hossain

DLSU Business & Economics Review

The efficiency of commercial banking is a crucial determinant of the longevity of the financial system. High credit risk is a significant feebleness that leads to high non-performing loans (NPLs), which reduce banking efficiency in any economy. In this context, this study aims to identify the determinants of banking inefficiency in Bangladesh. The Data Envelopment Analysis (DEA) technique was employed to measure banking efficiency, whereas TOBIT regression was performed to identify the determinants of inefficiency of 38 commercial banks from 2016–2022. Findings demonstrated size, ownership structure and orientation, capital structure regulations (BASEL III), GDP growth, and inflation as significant determinants …

Budget Deficit Spending Causes Inflation, Roberto B. Raymundo, Paulynne J. Castillo

DLSU Business & Economics Review

Using the Cochrane-Orcutt iterative procedure, the paper provides strong statistical evidence that inflation is a monetary phenomenon caused by budget deficit spending when the central bank buys government debt. Regression results validate that increasing budget deficits lead to the issuance of more debt securities the central bank uses to back the creation of new money. The central bank purchases government securities from commercial banks to implement expansionary monetary policy. The increase in money supply is not possible without the issuance of government debt securities, which, in turn, is only undertaken by the Bureau of Treasury when it finances budget deficits. …

Editor's Note, Marites Tiongco

DLSU Business & Economics Review

No abstract provided.

Misinformation Regulations: Early Evidence On Corporate Social Media Strategy, Richard M. Crowley, Yun Lou, Samuel T. Tan, Liandong Zhang

Research Collection School Of Accountancy

Against the backdrop of an increasing threat of misinformation on social media, several countries have enacted regulations to curb the spread of misinformation. This study examines how corporate social media strategy responds to misinformation regulations. Using a large cross-country dataset of corporate tweets and a stacked regression analysis, we show that misinformation regulations lead to less corporate social media disclosure. This result suggests that by deterring misinformation, these regulations reduce firms’ need to use social media to counteract its adverse effects. Additional analyses show that the effect is more pronounced among countries with higher social media usage and countries with …

4th Sbs International Conference 2025: Transforming Business For People And Planet, School Of Business Studies (Sbs)

Conference Proceedings

The IBA-SBS International Conference (IBA-SBSIC) brings together scholars, professionals, and policymakers from around the world, providing a platform for learning, collaboration, and cutting-edge research. As we enter the 4th edition in 2025, the conference embraces the theme "Transforming Business for People and Planet."

The business landscape is evolving rapidly, with companies increasingly held accountable for their environmental footprint, ethical responsibilities, and social impact. Governments, regulators, and consumers now demand responsible business practices that align with sustainability and long-term financial resilience. Sustainability is no longer a choice—it is a necessity. Global movements toward climate action, social equity, and responsible governance are …

Individual Or Team Analyst Reports? The Organization Of Analyst Research Activities, Xia Chen, Ning Jia, Dan Wang

Research Collection School Of Accountancy

Given the importance of research resource allocation within brokerage firms, we examine key factors that influence the issuance of individual vs. team analyst reports. Using a comprehensive sample of analyst reports from China for the 2008-2021 period, we find that this decision is influenced by (1) the brokerage firm's client interests, whereby firms held by the brokerage firm's mutual fund clients and firms that are the brokerage firm's underwriting clients receive more team than individual reports from the brokerage firm, and (2) the nature of corporate events, whereby routine events receive more team reports and nonroutine events receive more individual …

Understanding Gender Differences In Digital Readiness During Digital Transformation In Accounting Functions: Accounting Professionals’ Perspective, Benjamin Lee, Clarence Goh, Gary Pan, Poh-Sun Seow

Research Collection School Of Accountancy

Research aims: To examine gender differences in digital readiness during digital transformation in accounting functions, addressing a knowledge gap in current accounting literature. Design/Methodology/Approach: Survey of 297 accounting professionals (180 men, 117 women) with 27 questions on digital readiness perceptions, analysed using exploratory factor analysis and one-way analysis of variance (ANOVA) tests. Research findings: Women exhibited higher overall digital readiness than men, particularly feeling more empowered by senior management and better equipped to continue job tasks during digital transformation. No gender differences were found in perceptions of knowledge and skills, barriers, or organisational strategy. Theoretical contribution/Originality: Challenges traditional stereotypes about …

The Association Between Different Succession Methods And Innovation Investments In Family Businesses In China, Lei Wu

Dissertations and Theses Collection (Open Access)

Amidst the deepening of economic globalization, countries around the world are being progressively steered toward paths of innovative development, laying a solid foundation for enhancing national comprehensive strength and elevating international standing. Especially after the implementation of the reform and opening-up policy in our country, technological innovation has become the main direction of our transformation. According to the requirements of the 20th National Congress of the Communist Party of China, innovation-driven development will be fully applied to the country's development, creating favorable conditions for the realization of strategic development goals. National development and social progress are directly linked to corporate …

Accountability And Efficiency: Compiled Case Studies On Economic Development, Spending, And Global Markets, Jacob W. Grimsley

Honors Theses

This is a compilation of cases worked throughout the course of one year. These cases were created and assigned for an accountancy course focused on research and writing. The cases focus on accounting related topics, while also pertaining to political happenings as well as general economic topics.

Case 02 was completed in collaboration with other honors students, and these students are indicated on the page preceding this case.

Cases 05 and 06 pertain to a semester-long project focused on the development of a Mississippi based business. This case was also completed with the help of other students, as indicated on …

From Fraud To Future: Accountancy Case Studies On Financial Illusions, Policy Failures, And The Economic Renaissance Of Mississippi’S Broadband Initiative, Hayden Brennan Adams

Honors Theses

This Honors Practicum is a compilation of case studies completed under the supervision of Dr. Victoria Dickenson across two semesters of the course Accountancy 420 — Independent Study. The first semester (Fall 2023) of case studies involved both individual and group case studies examining various geopolitical implications of contemporary accounting, as well as the surge in environmental, social, and governance (ESG) regulations affecting financial reporting. The second semester (Spring 2024) was mostly centered around a collaborative Mississippi economic development proposal project conducted by four other students and myself. In our project, we construct a business plan for a start-up broadband …

Case Studies In Modern Accountancy: Exploring Financial Ethics, Corporate Influence, And Regional Development Through An Interdisciplinary Lens, Caroline Klocke

Honors Theses

This thesis compiles five case studies researched and completed during the 2023-2024 academic year, each exploring a different topic pertaining to the accounting profession today. With the guidance of Dr. Victoria Dickinson, professor at the University of Mississippi, these case studies were completed throughout the Accountancy 420 class to fulfill the research requirements of the Sally McDonnell Barksdale Honors College and the Patterson School of Accountancy. The first case emphasizes reliable international financial reporting, while exploring the exposure of fraudulent Chinese companies listed on U.S. stock exchanges that costed American investors billions of dollars. The second explores U.S. military spending …

Monitoring Incentives And Tax Planning: Evidence From State-Owned Enterprises, Eva Eberhartinger, David M. P. Samuel

Research Collection School Of Accountancy

This study provides new evidence on the association of state ownership and tax planning by showing that a state owner’s monitoring incentives affect a firm’s tax planning. Using the setting of a developed market economy, Germany, we distinguish between state owners that directly benefit from state-owned enterprises’ (SOEs’) income tax payments and those that do not. Our results indicate that state ownership is not associated with less tax planning unless the state owner directly benefits from higher tax payments. These results are robust to various specifications and suggest that shareholders’ monitoring incentives are a determinant of a firm’s tax planning …

Smu Appoints Professor Zhang Liandong As New Dean Of School Of Accountancy, Singapore Management University

SMU Press Releases and News

The Singapore Management University (SMU) has appointed Professor Zhang Liandong [张连栋教授] as the new Dean of its School of Accountancy (SOA), effective 1 July 2025. With over seven years of leadership experience at SOA, Professor Zhang will lead strategic initiatives to elevate the School’s academic reputation and impact.

How Industrial Clusters Affect Technological Innovation: Evidence From Vanyang Small & Micro Industrial Park, Jianming Wu

Dissertations and Theses Collection (Open Access)

This study focuses on the mechanism through which industrial clusters enhance technological innovation among micro and small enterprises. Using the VanYang Micro-Enterprise Park in Zhejiang Province as a representative case, the research integrates perspectives from industrial cluster theory, innovation theory, and spatial economics to explore how clustered environments influence enterprise innovation performance through resource integration, knowledge spillovers, and organizational collaboration. Departing from traditional static comparative methods, this study adopts an event study approach to dynamically capture the impact trajectory and temporal structure of enterprise innovation performance, with "entry into the park" serving as the key event.

Based on panel data …

Experience Accounting To Improve Strategic Decision-Making In A Rural Resort: Application Case Report, Mats Carlbäck, Ganna V. Demydyuk

Journal of Global Hospitality and Tourism

This report explores the application of Experience Accounting (EA) to enhance strategic decision making in a rural resort, focusing on improving profitability through customer-centric financial management. This study addresses the challenges faced by small- and medium-sized enterprises (SMEs) in the hospitality industry, particularly the lack of tailored information systems for effective decision-making. By integrating the Resource-Based View (RBV) and the stimulus-organism-response (S-O-R) paradigm, EA aligns cost accounting with customer-perceived value, optimizing resource allocation to enhance customer experience and willingness to pay. The case study of a rural upmarket resort demonstrates the practical implementation of EA, revealing insights into resource consumption …

The Impact Of Sustainable Urban Development On The Issuance Of Urban Investment Bonds, Xinglin Shou

Dissertations and Theses Collection (Open Access)

Investment, export, and consumption have been viewed as the three driving forces behind economic development in China. Among these, investment has remarkably contributed to the urbanization in the context of China's sustained growth and development. Urbanization involves the mergingof large and medium-sized cities with surrounding areas, renovation of shantytowns and aging urban neighborhoods, and transformation of rural regions into urban areas, culminating in the establishment of a unified market. Such advancements have promoted infrastructure projects that are spearheadedby local governments and aligned with urbanization, thus catalyzing the growth of China's real estate industry, stimulating the Chinese economy, andextending the urbanization-related …

The Impact Of Awards And Honors On Project Bidding, Ren Wang

Dissertations and Theses Collection (Open Access)

This dissertation conducts a systematic study on the successful transformation and upgrading of China's automotive industry over the past decade, especially the remarkable progress made in the field of Electric and Intelligent Vehicles, and examines how China's automotive industry chain has seized the historical opportunity of the great transformation of the global automotive industry by “Four Modernizations”—electrification, intelligentization, lightweighting and modularization along the path of "Independent Innovation", and realized the overall improvement of both corporate performance and industrial strength under the synergy of strategic investors.

China has newly become the world's largest automotive exporter and successfully built up an advantageous …

The Impact Of Ai Usage On Employee Work Outcomes: The Mediating Roles Of Personal Control And Job Insecurity And The Moderating Role Of Ai Trust, Tiantian Wang

Dissertations and Theses Collection (Open Access)

The widespread application of artificial intelligence (AI) technology in the workplace offers significant potential for process optimization andperformance improvement. However, the psychological mechanisms throughwhich AI usage affects employee outcomes remain underexplored. To address this gap, the present study investigated a sample of 170 employees froma media company in China, utilizing a three-wave longitudinal survey design. Specifically, this study examined how AI usage influenced employee creativity and task performance improvement through two mediatingmechanisms: the enhancement of personal control in problem-solving and the elicitation of job insecurity. Furthermore, the moderating role of trust in AI inthe relationship between AI usage and job …

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 …

A Guiding Resource In The Field Of Qualitative Enquiry: A Review Of Kathleen Demarrais, Kathryn Roulston, And Janie Copple’S Qualitative Research Design And Methods: An Introduction, Solomon Terfasa Dinka

The Qualitative Report

In my review of Qualitative Research Design and Methods: An Introduction by Kathleen deMarrais, Kathryn Roulston, and Janie Copple (2024), I found that the book is an essential resource for both new and experienced researchers interested in qualitative studies. The authors provide an in-depth framework for understanding different qualitative research methodologies, seamlessly combining theoretical concepts with practical applications. They also include helpful examples that illustrate how these methodologies can be applied in real-world settings. These are remarkable aspects of the book that I particularly valued in my review.

Gambaran Manejemen Capaian Target Pendidikan Dan Pelatihan Pegawai Non-Klinis Unit Keuangan Rumah Sakit Abc, Virgiawan Agung, Angestika Wilandari

Jurnal Administrasi Bisnis Terapan

Education and training for non-clinical employees in hospitals is an important element in improving employee competence and performance to support optimal health services. This study aims to provide an overview of the achievement of education and training targets for non-clinical employees in the financial unit of ABC Hospital. The research method used is a qualitative approach with data collection through interviews with non-clinical employees of the finance unit and secondary data analysis of training records in 2023. The results showed that the training achievements of non-clinical employees still did not meet the set target of 150 hours per year. The …

تشخيص واقع مواقع التواصل الاجتماعي وفاعلية الرسالة التسويقية الإلكترونية: حالة دراسية لعينة من طلاب جامعة بغداد, ماهر فاضل محمد

Muthanna Journal of Administrative and Economics Sciences

تتناول هذه الدراسة تشخيص مواقع التواصل الاجتماعي و فاعلية الرسالة التسويقية الإلكترونية، وذلك من خلال دراسة حالة لعينة من طلاب جامعة بغداد. يهدف البحث إلى تحليل دور منصات التواصل الاجتماعي في تحسين التفاعل مع الإعلانات التجارية وزيادة الوعي بالعلامة التجارية. اعتمدت الدراسة على المنهج الوصفي التحليلي، حيث تم جمع البيانات باستخدام استبيان وزع على 200 طالب، وتم تحليلها إحصائيًا باستخدام معامل ألفا كرونباخ لاختبار الثبات، بالإضافة إلى اختبار التوزيع الطبيعي.

وتتمثل مشكلة البحث تعد الرسائل التسويقية التي تُرسل عبر منصات التواصل الاجتماعي و فاعليتها في استهداف الجمهور، خصوصًا في بيئة العراق الجامعية. ومن هنا، يطرح هذا البحث تساؤلًا رئيسيًا: ما …

قياس أثر انشطة المسؤولية الاجتماعية في مستوى الأداء المالي للبنوك التجارية العراقية, عباس ناصر سعدون, ليلى ناجي مجيد الفتلاوي

Muthanna Journal of Administrative and Economics Sciences

إن تطور العالم المصرفي جعل المنافسة بين البنوك بشكل متزايد، وقد ظهرت الحاجة الى هذا البحث في الوقت الحالي لان الاعمال المصرفية اصبحت ملزمة بتنفيذ المسؤولية الاجتماعية. فالهدف من هذا البحث الذي هو التعرف على المسؤولية الاجتماعية كمفهوم، ومدى اهتمام المؤسسات بهذا المفهوم الحديث والذي أصبح متداولاً في المؤسسات ومن أجل الوصول الى هدفها المتمثل في خدمة المجتمع كعنصر أساسي, فقد صيغت القائمة المكونة من (55) نشاطاً للمسؤولية الاجتماعية ومصنفة في اربعة بنود رئيسية وهي (الأنشطة الخاصة بالموارد البشرية, الأنشطة الخاصة بالموارد البيئية, الأنشطة الخاصة بالارتقاء بالمنتجات, الأنشطة الخاصة بخدمة المجتمع), وقد تم الاعتماد على التقارير المالية للبنوك البالغ عددها …

مدى توافر موارد نظم المعلومات الادارية في المنظمات الخدمية دراسة استطلاعية في مديرية توزيع كهرباء مركز نينوى, نور ضياء عزيز, نبأ مؤيد عبدالحسين الطائي, فدوى علي حسين

Muthanna Journal of Administrative and Economics Sciences

تهدف هذه الدراسة إلى تقييم مدى توافر موارد نظم المعلومات الإدارية في مديرية توزيع كهرباء مركز نينوى من منظور العاملين فيها. كما تسعى الدراسة إلى الكشف عن أي اختلافات في وجهات نظر العاملين حول هذا التوافر بناءً على عوامل ديموغرافية مثل الجنس، العمر، والمؤهل العلمي. اعتمدت الدراسة على المنهج الوصفي المسحي كأداة أساسية لجمع البيانات. تم تصميم استبانة تضمنت (17) سؤالاً تغطي خمسة مجالات رئيسية هي: الموارد البشرية، الموارد المادية، البرامجيات، قواعد البيانات، والشبكات والاتصالات. تم توزيع هذه الاستبانة على العاملين في المديرية. كشفت نتائج هذه الدراسة عن الصورة الحقيقية لتوافر موارد نظم المعلومات الإدارية وتباينها بالنسبة للافراد المبحوثين ، …

العلاقة بين ارتباط منفعة الموجودات للمصارف و قيمة المصارف التجارية, علي نعيم جاسم الزبيدي, رسل صبحي عبدالخضر

Muthanna Journal of Administrative and Economics Sciences

هدف البحث الى معرفة تاثير العائد على حقوق الملكية والكفاءة التشغيلية للبنك على قيمة البنوك التجارية فضلا عن معرفة المشكلات الاساسية التي تواجه البنوك التجارية، ويمكن بيان مشكلة البحث بالسؤال الاتي: ما هو تاثير الكفاءة التشغيلية على الايرادات؟

وتوصل البحث الى وجود علاقة مباشرة بين قيمة اصول البنك وقيمة البنك ، فكل زيادة بمقدار درجة واحدة في المتغير المستقل (الرافعة المالية) يزيد المتغير التابع (قيمة البنك التجاري) بمقدار 0.6408) وثبات جميع المتغيرات المستقلة الأخرى، واقترح البحث جملة من التوصيات أهمها: على البنوك ان تنوع في مجال الاعمال المصرفية وان تدخل تكنولوجيا المعلومات في العمل المصرفي بشكل موجز في عملها مما …

قياس مستوى الوضوح الاستراتيجي لدى القيادات الإدارية في جامعة الشرقية بسلطنة عمان, دلال صالح مهدي, تركي بن خالد بن سعيد النافعي, عزة راشد سليمان السعيدية

Muthanna Journal of Administrative and Economics Sciences

تهدف الدراسة الحالية قياس مستوى الوضوح الاستراتيجي لدى القادة الإداريون في جامعة الشرقية بسلطنة عمان، تم استخدام المنهج الوصفي التحليلي، كما استخدمت الاستبانة في جمع البيانات والمعلومات وتم تطبيقها على عينة مكونة من (384) قيادي، وتوصلت نتائج الدراسة إلى أن مستوى الوضوح الاستراتيجي للأداء المؤسسي لدى موظفي جامعة الشرقية بسلطنة عمان كان عاليا، وكذلك جاء متوسطًا أيضًا في بعد وضوح الإجراءات والأنشطة، وبعد وضوح الأهداف وبعد وضوح الهيكل التنظيمي، بينت النتائج عدم وجود فروق ذات دلالة إحصائية عند مستوى (α ≤ 0.05) بين استجابات أفراد عينة البحث بسبب متغيرات الجنس، والمؤهل العلمي، وسنوات الخبرة، والمسمى الوظيفي.