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Articles 151 - 180 of 479
Full-Text Articles in Accounting
Lgbt+ Discrimination In The Workplace, Rachel Winters
Lgbt+ Discrimination In The Workplace, Rachel Winters
Marriott Student Review
Although nearly everyone has faced some kind of unfair treatment in the workplace, members of the LGBT community often deal with much worse treatment—to the point of discrimination. After learning about the benefits of anti-discrimination policies for your employees and the company, you will realize that there is no reason you shouldn't—and every reason you should—implement LGBT-supportive policies at your company. The benefits include increase profitability, productiveness, work satisfaction, and employee retention.
How To Take Advantage Of Your Entire Group And Avoid Groupthink, Ian Belloli
How To Take Advantage Of Your Entire Group And Avoid Groupthink, Ian Belloli
Marriott Student Review
Brainstorming solutions as a group is a great idea, but often falls prey to groupthink, in which group members agree to the first idea that is presented to avoid conflict. Groupthink can be avoided using specific phases during the brainstorming process: divergence and convergence.
The Growing Importance Of Customer Experience, Cassidy Jones
The Growing Importance Of Customer Experience, Cassidy Jones
Marriott Student Review
In order to retain and satisfy customers, the modern business must refine it's customer experience (CX). Good CX occurs when a company focuses on the needs of its customers as individuals, allowing each person to have a positive experience. This dedication to the customer is rewarded through positive reviews and continued success.
Millionaire Secrets, Jonathan Chia
Millionaire Secrets, Jonathan Chia
Marriott Student Review
Many people want to be rich, but don't know how real millionaires manage to amass wealth. In order to become rich, many people live extremely frugally, actively invest their net worth in a variety of places, and maintain an attitude of carefully planned perseverance in their busy and risk-filled careers. Every person who strives to do these things is on the path to become a millionaire themselves.
Unpopular Opinion: Employees Don't Need Ping Pong Tables To Be Motivated, Katelyn Poulson
Unpopular Opinion: Employees Don't Need Ping Pong Tables To Be Motivated, Katelyn Poulson
Marriott Student Review
Waking up in the morning is difficult. The Sleep Review reported that 57% of Americans hit the snooze button and stay in bed for at least five extra minutes a day. If we struggle to motivate ourselves, how do we even begin to understand how to motivate others? Many businesses have resorted to placing large amounts of money into building fun and interactive break rooms, providing unlimited snacks and drinks, and even offering unlimited vacation days. Read this article to find out why companies should ditch the new, “innovative” way of motivating employees and turn to intrinsic motivators instead.
“For Richer Or Poorer” Impact Of Marriage On Career Outcomes By Kaden Lefevre, Kaden Lefevre
“For Richer Or Poorer” Impact Of Marriage On Career Outcomes By Kaden Lefevre, Kaden Lefevre
Marriott Student Review
Discussion of affects of marriage on career outcomes.
Six Steps To Starting A Successful Business, Chandler Allen
Six Steps To Starting A Successful Business, Chandler Allen
Marriott Student Review
For anyone who is interested in starting their own business, Chandler Allen provides a clear and concise overview outlining how successful startups are founded and managed. We all know that entrepreneurship is risky and that startups often fail, but following Allen’s formula can help entrepreneurs avoid potential pitfalls and achieve sought-after success in just six steps.
Three Solutions To Your Audit Lag Problems, Joseph Knighton
Three Solutions To Your Audit Lag Problems, Joseph Knighton
Marriott Student Review
Audit lags are a problem. In this article, Joseph Knighton lays out three factors CPA firms can consider to reduce their lags.
What's The Big Idea With Alternative Lending?, Rebekah Jensen
What's The Big Idea With Alternative Lending?, Rebekah Jensen
Marriott Student Review
Alternative lending is a growing phenomenon that is replacing the traditional way of acquiring loans from banks. They are especially popular with small businesses seeking funds to get started. Read this article to learn about the advantages and disadvantages of alternative lending to determine whether it is the best option for you.
The Future Of Taxes Is Now!, Andrew Duncan
The Future Of Taxes Is Now!, Andrew Duncan
Marriott Student Review
No abstract provided.
Creating The Virtuous Organization, Alyssa Clark
Creating The Virtuous Organization, Alyssa Clark
Marriott Student Review
No abstract provided.
Landscape Of The Data Industry, Porter Bagley
Landscape Of The Data Industry, Porter Bagley
Marriott Student Review
No abstract provided.
Liar's Poker, A Review, Mark Larson
Becoming, A Review, Jacob Hola
Podcast Reviews, Jennifer Stenquist, Michaela Tanne
Podcast Reviews, Jennifer Stenquist, Michaela Tanne
Marriott Student Review
No abstract provided.
Measuring Success Right And What That Means, Nathan Lake
Measuring Success Right And What That Means, Nathan Lake
Marriott Student Review
No abstract provided.
Buzzwords, Parker Gardner
The Rose: Artificial Intelligence In The Current Hiring Process, Denise Han
The Rose: Artificial Intelligence In The Current Hiring Process, Denise Han
Marriott Student Review
No abstract provided.
Inspiring Learning Through The Marriott Student Review, Ryan Stenquist
Inspiring Learning Through The Marriott Student Review, Ryan Stenquist
Marriott Student Review
No abstract provided.
The Ballard Center, Danica Nusink, Alyssa Clark
The Ballard Center, Danica Nusink, Alyssa Clark
Marriott Student Review
What social problem keeps you up at night? When you watch the news, what do you wish you could change? If you were to change one thing about the world, what would it be? Do you know where to start? The Ballard Center is BYU’s center for social impact, and it aims to help students learn how to solve social problems.
Editors Letter, Marianna Richardson
Full Issue: Unscripted (Volume 3, Issue 3), Marianna Richardson
Full Issue: Unscripted (Volume 3, Issue 3), Marianna Richardson
Marriott Student Review
No abstract provided.
Audit Committee Accounting Expertise And The Mitigation Of Strategic Auditor Behavior, James C. Hansen, Ling Lei Lisic, Timothy Seidel, Michael S. Wilkins
Audit Committee Accounting Expertise And The Mitigation Of Strategic Auditor Behavior, James C. Hansen, Ling Lei Lisic, Timothy Seidel, Michael S. Wilkins
Faculty Publications
Our study is motivated by the theory of credence goods in the auditing setting. We propose that audit committee accounting expertise should reduce information asymmetries between the auditor and the client, thereby limiting auditors’ ability to over-audit and under-audit. Consistent with this notion, our results indicate that when audit committees have accounting expertise, clients (1) pay lower fees when changes in standards decrease required audit effort; (2) pay a smaller fee premium in the presence of remediated material weaknesses; and (3) have a reduced likelihood of restatement when audit market competition is high. Our findings in the under-auditing setting generally …
The Settlement Norm In Audit Legal Disputes: Insights From Prominent Attorneys*, Eldar Maksymov, Jeffrey Pickerd, D. Jordan Lowe, Mark E. Peecher, Andrew Reffett
The Settlement Norm In Audit Legal Disputes: Insights From Prominent Attorneys*, Eldar Maksymov, Jeffrey Pickerd, D. Jordan Lowe, Mark E. Peecher, Andrew Reffett
Faculty Publications
Prior research indicates that most audit legal disputes settle. There is, however, little evidence of the factors that drive the settlement norm and its exceptions in audit legal disputes. To better understand these factors, we rely on theory related to how professionals manage risks and, as a result, how professions defend jurisdictional claims. We use this theoretical lens to help motivate four research questions that we probe by interviewing 27 prominent attorneys experienced in audit litigation. Consistent with our lens, our interview data indicate that attorneys manage their risks, including the risk of reputational loss, by settling based on their …
The Effect Of Audit Materiality Disclosures On Investors’ Decision Making*, Brant E. Christensen, Aasmund Eilifsen, Steven M. Glover, William F. Messier Jr.
The Effect Of Audit Materiality Disclosures On Investors’ Decision Making*, Brant E. Christensen, Aasmund Eilifsen, Steven M. Glover, William F. Messier Jr.
Faculty Publications
Recent reviews of the academic literature indicate that little is known regarding how users evaluate the materiality levels auditors use or respond to quantitative materiality disclosure. Regulators around the world have taken different stances on whether materiality should, or should not, be disclosed in the auditor’s report. In response to the dearth of research on these policy decisions, we examine the effect of audit materiality disclosures, or lack thereof, on professional investors’ decision making across different investment contexts (debt vs. equity, public vs. private). Our study is designed to test global audit public policy and as such our hypotheses are …
Research Relevance And Research Productivity, Jared Moon, David A. Wood
Research Relevance And Research Productivity, Jared Moon, David A. Wood
Faculty Publications
Research in accounting education has evolved to include, among other areas, research relevance, faculty research productivity, and the use of journal lists. These topics offer new areas for research including investigating the benefits and risks of relevant/irrelevant research, how effectively faculty research is evaluated, the potential consequences of using journal lists, and much more. Although these areas have significant and wide‐ranging effects on faculty, much more empirical data is needed to inform decision making. This paper highlights these issues and makes suggestions for additional research to help the academy make better decisions by using data‐driven research findings.
Perspectives On Management Review Controls: Challenges And Solutions—Insights From A Qualitative Study Of The Issues, John Fogarty, Mark Beasley, Douglas F. Prawitt
Perspectives On Management Review Controls: Challenges And Solutions—Insights From A Qualitative Study Of The Issues, John Fogarty, Mark Beasley, Douglas F. Prawitt
Faculty Publications
This study focuses on subjective, judgment-based management review controls (MRCs) used by management teams of public companies (hereinafter referenced as “preparers” or “organizations”) as part of their efforts to address the risk of material misstatements in financial reporting and to effectively and efficiently provide management with reasonable assurance that internal control over financial reporting (ICFR) is effective. This report provides information and insight useful to preparers, auditors, and regulators on issues surrounding the design, implementation, execution, and documentation of MRCs, including issues in the context of ICFR assessments and attestations under Section 404 of the Sarbanes-Oxley Act of 2002 (SOX). …
The Prosperity Paradox, A Review, Ryan Stenquist
The Prosperity Paradox, A Review, Ryan Stenquist
Marriott Student Review
No abstract provided.
"Flourish" By Martin Seligman, A Review, Sarah J. Cummings
"Flourish" By Martin Seligman, A Review, Sarah J. Cummings
Marriott Student Review
In my MCOM 320 class we had to do a book report. I chose a book called "Flourish" because it interested me. Little did I know how much it would end up helping me during my college experience.
Nine Things Successful People Do Differently, A Review, Ben Randle
Nine Things Successful People Do Differently, A Review, Ben Randle
Marriott Student Review
“Nine Things Successful People Do Differently” by Heidi Grant Halvorson is a short informational business book that cuts right to the chase. Halvorson successfully synthesizes different behavioral research studies to offer tips on exactly what her title describes: things successful people do differently.