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Articles 271 - 300 of 479
Full-Text Articles in Accounting
Where Are The Women Of Silicon Slopes?, Wyatt Pagano
Where Are The Women Of Silicon Slopes?, Wyatt Pagano
Marriott Student Review
No abstract provided.
Standing Out: Women In The Marriott School, Shelby J. Anderson
Standing Out: Women In The Marriott School, Shelby J. Anderson
Marriott Student Review
No abstract provided.
Unsung Hero Of The Tanner - Tina Ashby, Elisabeth J. Andersen
Unsung Hero Of The Tanner - Tina Ashby, Elisabeth J. Andersen
Marriott Student Review
Tina Ashby's work in the Finance Department at BYU is applauded.
The Perks Of Being A Young Professional, Elisabeth J. Andersen
The Perks Of Being A Young Professional, Elisabeth J. Andersen
Marriott Student Review
Perks and company culture can improve employee satisfaction and the ability to achieve work/life balance. The trends and issues a young professional should look for when finding a job are discussed.
The Myth Of The Millennial, Tanner Hafen, Matthew D. Fudge
The Myth Of The Millennial, Tanner Hafen, Matthew D. Fudge
Marriott Student Review
Explores perceptions of millennials in the workplace and what is and can be done to better integrate millennials employees into the workplace.
What I Wish I Would've Known, Jacob Thorpe, Matthew Stradley
What I Wish I Would've Known, Jacob Thorpe, Matthew Stradley
Marriott Student Review
Starting school can be intimidating. At BYU, there are hundreds of resources available to help incoming students acclimate and prepare themselves for business majors. This article highlights resources and keys to success that will help any student be more successful.
Marriott Student Review Volume I Issue 2: Women And Millennials In Business, Marianna Richardson
Marriott Student Review Volume I Issue 2: Women And Millennials In Business, Marianna Richardson
Marriott Student Review
Our second edition of MSR is dedicated to two populations – millennials and women. Currently, millennials comprise approximately 35%[1] of the United States’ workforce. Women hold 51.7% of the jobs in the U.S. job market.[2] This MSR issue focuses on the status of these groups in the business world. The reason for this emphasis is that most MSR writers and readers are millennials (which is defined as people between the ages of 18-24) and all of us work with or for women (as well as some of us are women).
The Term Structure Of The Equity Risk Premium, Bryan Seegmiller, Brian Boyer
The Term Structure Of The Equity Risk Premium, Bryan Seegmiller, Brian Boyer
Journal of Undergraduate Research
A recent paper by Binsbergen, Brandt, and Koijen (2012)i examined the equity risk-premium on short- versus long-term dividend claims, providing evidence that the large size of the overall equity risk premium was due mostly to the even higher risk-premium earned on short-term dividends. The implication is that the equity risk premium slopes downward across the term structure. These findings are of note because they constitute an anomaly in the literature, as nearly all asset pricing models—such as Campbell and Cochrane (1999)ii—predict an upward-sloping or flat term structure. Some, such as Belo, Collin-Dufresne, and Goldstein (2015)iii, …
Work Rules! Insights From Inside Google, Krista Johnson
Work Rules! Insights From Inside Google, Krista Johnson
Marriott Student Review
Book review of Work Rules! Insights from Google written by Laszlo Bock.
An Unsung Hero Of The Tanner--Jeffrey Subramanian, Kempton Cox
An Unsung Hero Of The Tanner--Jeffrey Subramanian, Kempton Cox
Marriott Student Review
Jeffrey Subramanian beautifies the grounds surrounding the Tanner Building, but he also writes poetry and plays the cello. The author calls Jeffrey an "unsung hero" because he is, in fact, the author's hero.
Two Perspectives On Violence In Business, Ian Bristol Whatcott, Karson Fronk
Two Perspectives On Violence In Business, Ian Bristol Whatcott, Karson Fronk
Marriott Student Review
Violence has become common place in business strategy, taking on many forms. Some use violence in rhetoric as they compete with other companies while others use sell violence as entertainment. Many people are familiar with violence in their organizations. This article looks more into how effective violence is to a company's performance. It examines recent research done by professors at different universities on the subject. It offers two perspectives, looking first at violent rhetoric and then how violence advertisements affects a firm's bottom line. The article finds that exposure to violent rhetoric outside a firm affects employee's ethics more than …
E-Commerce Industry Spotlight, Krista Johnson
E-Commerce Industry Spotlight, Krista Johnson
Marriott Student Review
A highlight of the E-Commerce industry.
Obamacare: Under The Knife, Kylan Rutherford
Obamacare: Under The Knife, Kylan Rutherford
Marriott Student Review
President Trump and Congress have tried and failed to pass through a replacement plan for Obamacare. This article details why this effort failed, and several issues extant in Obamacare that may move the law toward insolvency. These issues are the mandate, guaranteed issue, and the 'risk corridor' funding set up to back struggling insurance companies.
In Defense Of The Self-Help Book, Owen Barrott
In Defense Of The Self-Help Book, Owen Barrott
Marriott Student Review
"In Defense of the Self-Help Book" explores the relationship between behavioral economics and the effects that self-help and management books have. It explores loss aversion and the optimism bias paradox and applies it to those who use success literature to improve their own abilities.
Marriott Student Review, Marianna Richardson
Marriott Student Review, Marianna Richardson
Marriott Student Review
This is the inaugural edition of the Marriott Student Review on BYU Scholar Archive. Marriott Student Review is a journal by students, for students. We work to inform Marriott School students about contemporary issues and to prepare them to meaningfully contribute to the global community. We also offer the opportunity for students to publish and add their voice to current events.
All Eyes On You: The Impact Of Stakeholder Attention On Earnings Quality, Scott Tolton, Michael Drake
All Eyes On You: The Impact Of Stakeholder Attention On Earnings Quality, Scott Tolton, Michael Drake
Journal of Undergraduate Research
We behave differently when we are being watched. A large body of research finds that when observed, individuals are more likely to act in accordance with the perceived expectations or desires of the observer as a means to achieve a specific goal (e.g., positive appraisal, promotion, penalty avoidance, etc.).1 In the corporate space, prior studies provide considerable evidence on how attention or monitoring from various parties such as auditors, analysts, business press reporters, institutional investors, and debt holders affects the financial reporting choices of managers. The current literature finds almost unilateral evidence that increased attention from these outsiders is …
Ego Depletion And Internal Controls: How Controls Can Deplete Self-Control Resources, Drew Allen, David Wood
Ego Depletion And Internal Controls: How Controls Can Deplete Self-Control Resources, Drew Allen, David Wood
Journal of Undergraduate Research
In order to ensure accurate financial reporting, deter fraud, and safeguard assets, companies implement internal controls throughout their organization. Internal controls can be something as simple as requiring a manager to sign off on all expenses or having two people present to handle and count cash receipts. Without these controls, companies would have to rely solely on the competency and morality of their employees or use costly and restrictive supervision and monitoring to prevent intentional and unintentional errors. While internal controls serve an important role in reducing many types of risk, controls may also have unintended consequences that can negatively …
Judging Juror Judgments: Reactions To The Discovery Of Reduced Audit Quality Acts, Hannah Whipple, Bryan Stewart
Judging Juror Judgments: Reactions To The Discovery Of Reduced Audit Quality Acts, Hannah Whipple, Bryan Stewart
Journal of Undergraduate Research
As watchdogs of public companies’ financial reporting, auditors have the responsibility to attest whether a firm’s financial statements fairly represent its finances. As such, auditors are subject to professional standards to ensure high-quality audits. At times, however, auditors fail to meet these standards with their actions. Such actions, “which reduce evidence-gathering effectiveness inappropriately” (Malone and Roberts 1996), are referred to in the academic research literature as reduced audit quality acts (RAQAs). RAQAs increase the risk of inappropriate or misleading audit opinions, which can harm investors, lenders, and other parties, and which often lead to litigation. We seek to determine how …
Fitness Tracker Technology Motivating Healthy Living, Andrew Petersen, William Tayler
Fitness Tracker Technology Motivating Healthy Living, Andrew Petersen, William Tayler
Journal of Undergraduate Research
The purpose of this project was to test whether wearing a fitness tracker, such as a Fitbit, induces wearers to increase their physical activity. We believe that when wearers know that their physical activity is being measured, they will accelerate their physical activity. To test this hypothesis, we needed a control group where we could record participants’ physical activity when the participants were unaware they were being measured. This was accomplished by using the iPhone pedometer which is automatically activated upon purchase, and relatively unknown by iPhone users. The treatment groups were given a MiFit band, which is a less …
The Effects Of Gamification On Corporate Compliance Training: A Field Experiment Of True Office Anti-Corruption Training Programs, Ryan J. Baxter, D. Kip Holderness, David A. Wood
The Effects Of Gamification On Corporate Compliance Training: A Field Experiment Of True Office Anti-Corruption Training Programs, Ryan J. Baxter, D. Kip Holderness, David A. Wood
Faculty Publications
Companies rely on internal controls to comply with the U.S. Foreign Corrupt Practices Act and the U.K. Bribery Act. One such control is anti-corruption employee training. Although corporate training is a key component of anti-fraud policies and procedures, it is often perceived as dull by employees. To motivate greater engagement, firms are experimenting with training that involves elements of digital games, known as gamification. We perform a field experiment with 158 employees of a large, multinational bank to examine the effectiveness of gamified anticorruption training. We find that employees strongly prefer gamified training to traditional, nongamified training and that gamified …
The Impact Of Shadow It Systems On Perceived Information Credibility And Managerial Decision Making, Noah Myers, Matthew Starliper, Scott L. Summers, David A. Wood
The Impact Of Shadow It Systems On Perceived Information Credibility And Managerial Decision Making, Noah Myers, Matthew Starliper, Scott L. Summers, David A. Wood
Faculty Publications
Business trends show that more and more employees are creating shadow IT systems—IT systems that are not sanctioned or monitored by the IT department. This paper examines how the use of shadow IT in product costing impacts managers’ perceptions of information credibility and managerial decision-making. Using two experiments, we find that participants view information from shadow IT systems as less credible and they are less impacted by and less willing to rely on costing reports produced from shadow IT systems versus non-shadow IT systems. We also find that although participants are concerned about the credibility of shadow IT systems, they …
The Internet As An Information Intermediary, Michael S. Drake, Jacob Thornock, Brady J. Twedt
The Internet As An Information Intermediary, Michael S. Drake, Jacob Thornock, Brady J. Twedt
Faculty Publications
The internet is an enormous and growing source of information for investors about the opinions of others. Virtually any individual with internet access can express opinions about firms and editorialize about company news. However, to date we know very little about the impact these nontraditional internet intermediaries have on markets. We develop a framework wherein internet information intermediaries fall along a spectrum of professionalism and document a nuanced relationship between coverage by these intermediaries and capital market effects. Using a novel dataset that tracks coverage of companies by individuals posting on thousands of websites, we find that coverage by professional …
The Effect Of Industry Co-Location On Analysts’ Information Acquisition Costs, Jared Jennings, Joshua A. Lee, Dawn Matsumoto
The Effect Of Industry Co-Location On Analysts’ Information Acquisition Costs, Jared Jennings, Joshua A. Lee, Dawn Matsumoto
Faculty Publications
We examine how the co-location of firms in the same industry affects analysts’ cost of gathering and processing information. We find that when the firms in an analyst’s portfolio are located farther away from other firms in the same industry, the analyst’s portfolio size is smaller and average forecast accuracy is lower. We further find that the additional costs that analysts incur to follow distant firms are amplified when earnings are more difficult to forecast. Lastly, we provide some evidence that managers are more knowledgeable about other firms in the same geographic area. Specifically, managers are more likely to reference …
How Does Intentional Earnings Smoothing Vary With Managerial Ability?, Peter Demerjian, Melissa F. Lewis-Western, Sarah Mcvay
How Does Intentional Earnings Smoothing Vary With Managerial Ability?, Peter Demerjian, Melissa F. Lewis-Western, Sarah Mcvay
Faculty Publications
We investigate if high-ability managers are more likely to intentionally smooth earnings, a form of earnings management, and when they are more likely to do so. Although prior studies provide evidence that high-ability managers report higher quality earnings, the literature does not indicate whether this behavior is common because of (or happens in spite of) high-ability managers’ intentional smoothing activities. We find that (1) high-ability managers are significantly more likely to engage in intentional smoothing, (2) their intentional smoothing is associated with improved future operating performance, and (3) their intentional smoothing is more prevalent when the smoothing either benefits shareholders, …
Auditors’ Response To Assessments Of High Control Risk: Further Insights*, Timothy Seidel
Auditors’ Response To Assessments Of High Control Risk: Further Insights*, Timothy Seidel
Faculty Publications
Auditing standards prescribe a risk-based approach where auditors assess the risk of material misstatement and then design and perform audit procedures to reduce audit risk to an appropriately low level. Prior research suggests that auditors are responsive to high control-risk assessment (CRA), but that this response is, perhaps, only partially effective at reducing audit risk, with relatively little insight into where and why this occurs. By refining analyses to more detailed levels of the audit, I extend this research by providing further insight into auditors’ response to high CRA. I examine and find that audit fees are significantly higher for …
Irs Attention, Zahn Bozanic, Jeffrey L. Hoopes, Jacob Thornock, Braden M. Williams
Irs Attention, Zahn Bozanic, Jeffrey L. Hoopes, Jacob Thornock, Braden M. Williams
Faculty Publications
We study how public and private disclosure requirements interact to influence both tax regulator enforcement and firm disclosure. To capture IRS enforcement activities, we introduce a novel data set of IRS acquisition of firms’ public financial disclosures, which we label IRS attention. We examine the implementation of two new disclosure requirements that potentially alter IRS attention: FIN 48, which increased public tax disclosure requirements, and Schedule UTP, which increased private tax disclosure. We find that IRS attention increased following FIN 48 but subsequently decreased following Schedule UTP, consistent with public and private disclosure interacting to influence tax enforcement. We next …
An Examination Of Firms’ Responses To Tax Forgiveness, Terry Shevlin, Jacob Thornock, Braden Williams
An Examination Of Firms’ Responses To Tax Forgiveness, Terry Shevlin, Jacob Thornock, Braden Williams
Faculty Publications
This study uses state tax amnesties to examine how firms respond to forgiveness—particularly repeated forgiveness—by a taxing authority. We posit that tax forgiveness programs alter taxpayer perceptions of the probability of detection by enforcers or the probability of future forgiveness programs, either of which could affect future tax aggressiveness. We find that firms headquartered in an amnesty-granting state increase state income tax aggressiveness following the first instance of tax amnesty, relative to control firms in other states. Moreover, we find evidence that tax aggressiveness incrementally increases with each additional repetition of a tax amnesty. Finally, we find that the effect …
An Evaluation Of The General Vs. Specialist Nature Of Top Accounting Journals, Scott L. Summers, David A. Wood
An Evaluation Of The General Vs. Specialist Nature Of Top Accounting Journals, Scott L. Summers, David A. Wood
Faculty Publications
Academic research has a role in advancing and enlightening society in broad areas of study. Many forces interact to influence the directions, topics, and methodologies used in research. In this paper, we explore and discuss the relationships between the top general-interest and specialist accounting journals. We test whether top journals (e.g., “Top 3” or “Top 6”), relative to a set of high-quality but specialist journals, (1) are perceived to be general in what they will consider publishing, (2) have historically published diverse sets of articles, (3) have editorial board members with diverse sets of interests and skills, and (4) publish …
Discussion Of 10-K Disclosure Repetition And Managerial Reporting Incentives What Have We Learned And Where Do We Go With Textual Research?, Travis Dyer, Mark H. Lang, Lorien Stice-Lawrence
Discussion Of 10-K Disclosure Repetition And Managerial Reporting Incentives What Have We Learned And Where Do We Go With Textual Research?, Travis Dyer, Mark H. Lang, Lorien Stice-Lawrence
Faculty Publications
We discuss the evolution of research on textual attributes in accounting and suggest potential directions for future research using Cazier and Pfeiffer (2017) to illustrate the challenges and opportunities in the literature. We categorize the literature based on whether a given textual attribute is assumed to be ‘‘discretionary’’ versus ‘‘nondiscretionary’’ and whether it is assumed to be ‘‘helpful’’ versus ‘‘harmful.’’ The literature to date has been largely descriptive, with limited focus on causality, and we argue that there are substantial opportunities for research that better isolate the discretionary components of textual disclosure, as well as identifying specific contexts in which …
The Evolution Of 10-K Textual Disclosure: Evidence From Latent Dirichlet Allocation, Travis Dyer, Mark Lang, Lorien Stice-Lawrence
The Evolution Of 10-K Textual Disclosure: Evidence From Latent Dirichlet Allocation, Travis Dyer, Mark Lang, Lorien Stice-Lawrence
Faculty Publications
We document marked trends in 10-K disclosure over the period 1996–2013, with increases in length, boilerplate, stickiness, and redundancy and decreases in specificity, readability, and the relative amount of hard information. We use Latent Dirichlet Allocation (LDA) to examine specific topics and find that new FASB and SEC requirements explain most of the increase in length and that 3 of the 150 topics—fair value, internal controls, and risk factor disclosures—account for virtually all of the increase. These three disclosures also play a major role in explaining the trends in the remaining textual characteristics.