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- Behavioral portfolio theory (2)
- CEO Compensation (2)
- Financial sustainability (2)
- Fraud Triangle (2)
- Multiple Case Study (2)
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- Nonprofit Organizations (2)
- Nonprofit cross-selling (2)
- Nonprofit finance (2)
- Nonprofit revenue growth (2)
- Nonprofit revenue mixes (2)
- Qualitative Study (2)
- Return on Equity (2)
- Share Price Volatility (2)
- Accounting education;CPA;international;practice exam;Problem-based learning (PBL);university (1)
- Business assets (1)
- COSO (1)
- Committee of the Sposoring Organization of the Treadway Commission (1)
- Internal control systems (1)
- Internal control systems strategies (1)
- Profitability (1)
Articles 1 - 11 of 11
Full-Text Articles in Accounting
Efficacy Of Problem-Based Learning Over Traditional Pedagogy On U.S. Cpa Practice Exam Performance Among Chinese Accounting University Students, Bing Ouyang
Walden Dissertations and Doctoral Studies
No abstract provided.
Internal Control Strategies To Limit Nonprofit Organization Fraud And Embezzlement Costs., Ralston K. Tracey
Internal Control Strategies To Limit Nonprofit Organization Fraud And Embezzlement Costs., Ralston K. Tracey
Walden Dissertations and Doctoral Studies
AbstractEmployee intent to commit fraud and embezzlement costs has the potential for adverse business outcomes. Nonprofit leaders are concerned with employee fraud and embezzlement costs as it is the main predictor of employee wrongdoing and increase the chances of their organization's failure. Grounded in fraud triangle theory, the purpose of this qualitative multiple-case study was to explore internal control strategies nonprofit leaders use to limit fraud and embezzlement costs. The participants were eight leaders from four nonprofit organizations in the Southeastern United States who successfully used strategies to prevent fraudulent financial losses in their organizations. Data were collected from semistructured …
Nonprofit Leader Strategies For Revenue Growth And Financial Sustainability, William David Woods
Nonprofit Leader Strategies For Revenue Growth And Financial Sustainability, William David Woods
Walden Dissertations and Doctoral Studies
Nonprofit leaders must ceaselessly endeavor to become more entrepreneurial by accumulating strategies for growing organizational revenue and promoting financial sustainability when charitable contributions cannot fund their business operations. The failure to obtain charitable contributions can lead to nonprofit closure. Grounded in behavioral portfolio theory, the purpose of this qualitative single case study was to explore strategies a leader of a small Wisconsin nonprofit used to increase revenue and financial sustainability when charitable contributions were insufficient to finance business operations. Data collection included semistructured interviews; organizational documents and reports; financial records and reports; social media; and internet reports. Data were analyzed …
Small Business Internal Control System Strategies To Protect Business Assets And Profitability, Edward Gabriel Earl Kuupualeialoha Keaunui
Small Business Internal Control System Strategies To Protect Business Assets And Profitability, Edward Gabriel Earl Kuupualeialoha Keaunui
Walden Dissertations and Doctoral Studies
The absence of financial expertise and internal control systems contributes to losing business assets and profitability. Small business leaders who lack internal control systems and strategies to protect against the financial loss of business assets and profitability may be vulnerable and suffer losses. Grounded in the Committee of the Sponsoring Organization of the Treadway Commission (COSO) internal control-integrated framework, this qualitative multiple-case study explores internal control system strategies that small business leaders use to protect business assets and profitability. The participants were five small business leaders from the Western region of the United States who have successfully operated for over …
Small Retail Business Strategies Used To Prevent Employee Fraud In North Carolina, Jourdan Mariah Gayden
Small Retail Business Strategies Used To Prevent Employee Fraud In North Carolina, Jourdan Mariah Gayden
Walden Dissertations and Doctoral Studies
Fraud could result in adverse business outcomes for small business owners. Small business owners are concerned with preventing fraud to increase the financial stability of small businesses. Grounded in the fraud triangle theory, the purpose of this qualitative multiple-case study was to explore strategies small business owners use to prevent and detect fraud in their businesses. Participants included five small business owners in North Carolina who successfully implemented strategies to prevent and detect fraud. Data were collected using semistructured interviews and a review of company documents. The data were analyzed using thematic analysis, which yielded four themes: monitoring, contractual agreements, …
Nonprofit Leader Strategies For Revenue Growth And Financial Sustainability, William David Woods
Nonprofit Leader Strategies For Revenue Growth And Financial Sustainability, William David Woods
Walden Dissertations and Doctoral Studies
Nonprofit leaders must ceaselessly endeavor to become more entrepreneurial by accumulating strategies for growing organizational revenue and promoting financial sustainability when charitable contributions cannot fund their business operations. The failure to obtain charitable contributions can lead to nonprofit closure. Grounded in behavioral portfolio theory, the purpose of this qualitative single case study was to explore strategies a leader of a small Wisconsin nonprofit used to increase revenue and financial sustainability when charitable contributions were insufficient to finance business operations. Data collection included semistructured interviews; organizational documents and reports; financial records and reports; social media; and internet reports. Data were analyzed …
Ceo Compensation, Share Price Volatility, And Return On Equity, Matthew Emokpae
Ceo Compensation, Share Price Volatility, And Return On Equity, Matthew Emokpae
Walden Dissertations and Doctoral Studies
Without understanding the implications of chief executive officer (CEO) compensation packages and share price volatility (SPV), midstream oil and gas company boards of directors could make decisions that might not positively impact shareholders' wealth building. Underpinned by agency theory, the purpose of this quantitative correlational study was to examine the relationship between CEO compensation, SPV, and return on equity (ROE) in midstream oil and gas companies operating in the United States. Archival records and secondary data were collected from 64 midstream oil and gas companies operating in the United States using Security and Exchange Commission EDGAR, Standard and Poor’s 1500, …
Ceo Compensation, Share Price Volatility, And Return On Equity, Matthew Emokpae
Ceo Compensation, Share Price Volatility, And Return On Equity, Matthew Emokpae
Walden Dissertations and Doctoral Studies
Without understanding the implications of chief executive officer (CEO) compensation packages and share price volatility (SPV), midstream oil and gas company boards of directors could make decisions that might not positively impact shareholders' wealth building. Underpinned by agency theory, the purpose of this quantitative correlational study was to examine the relationship between CEO compensation, SPV, and return on equity (ROE) in midstream oil and gas companies operating in the United States. Archival records and secondary data were collected from 64 midstream oil and gas companies operating in the United States using Security and Exchange Commission EDGAR, Standard and Poor’s 1500, …
Small Retail Business Strategies Used To Prevent Employee Fraud In North Carolina, Jourdan Mariah Gayden
Small Retail Business Strategies Used To Prevent Employee Fraud In North Carolina, Jourdan Mariah Gayden
Walden Dissertations and Doctoral Studies
Fraud could result in adverse business outcomes for small business owners. Small business owners are concerned with preventing fraud to increase the financial stability of small businesses. Grounded in the fraud triangle theory, the purpose of this qualitative multiple-case study was to explore strategies small business owners use to prevent and detect fraud in their businesses. Participants included five small business owners in North Carolina who successfully implemented strategies to prevent and detect fraud. Data were collected using semistructured interviews and a review of company documents. The data were analyzed using thematic analysis, which yielded four themes: monitoring, contractual agreements, …
Internal Control Strategies To Limit Nonprofit Organization Fraud And Embezzlement Costs., Ralston K. Tracey
Internal Control Strategies To Limit Nonprofit Organization Fraud And Embezzlement Costs., Ralston K. Tracey
Walden Dissertations and Doctoral Studies
AbstractEmployee intent to commit fraud and embezzlement costs has the potential for adverse business outcomes. Nonprofit leaders are concerned with employee fraud and embezzlement costs as it is the main predictor of employee wrongdoing and increase the chances of their organization's failure. Grounded in fraud triangle theory, the purpose of this qualitative multiple-case study was to explore internal control strategies nonprofit leaders use to limit fraud and embezzlement costs. The participants were eight leaders from four nonprofit organizations in the Southeastern United States who successfully used strategies to prevent fraudulent financial losses in their organizations. Data were collected from semistructured …
Financial Sustainability Strategies Used By Small Retail Business Owners, Doreen Albert
Financial Sustainability Strategies Used By Small Retail Business Owners, Doreen Albert
Walden Dissertations and Doctoral Studies
AbstractSmall retail business owners who lack an understanding of proper financial sustainability strategies often struggle with business success. Grounded in resource-based based view theory, the purpose of this qualitative multiple-case study was to explore the financial sustainability strategies some small retail business owners used to sustain their businesses for the first 5 years or longer. The participants consisted of five small retail business owners in New York. The data were collected using six semistructured interview questions and cash flow statements. A thematic analysis was used to analyze the data in which four themes emerged: (a) human capital, (b) professional consultancy, …