Accounting Commons^™

Demystifying Team Creation, Kelly G. Atkins, Michelle S. Freeman

Atlantic Marketing Association Proceedings

No abstract provided.

Cultural Dimensions And Ethical Perceptions Of Tax Evasion In The Digital Tax Reporting Era, Renna Magdalena, Henny Cheirine

International Conference on Business and Management Research (ICBMR)

Tax evasion is still a significant challenge for Indonesia's state revenue. This study examines how Hofstede's cultural dimension affects the ethical perception of tax evasion in Javanese MSME owners to overcome the gap in understanding of cultural factors that affect tax compliance behaviour at the individual level. In the context of a tax reporting system that has been fully digitised through e-filing and online applications, it is important to understand that the existence of technology does not necessarily remove the moral rationale for fraudulent acts. A quantitative survey was conducted on 112 MSME owners. Using validated instruments, the study used …

Sharia Compliance And Stock Price Crash Risk: Evidence From Indonesia, Asty Khairi Inayah Syahwani, Arief Wibisono Lubis, Dwi Nastiti Danarsari

International Conference on Business and Management Research (ICBMR)

This study examines the impact of sharia compliance on stock price crash risk, controlling for company fundamental characteristics, among firms listed on the Indonesia Stock Exchange from 2021 to 2024. Panel data was analyzed using a dynamic panel model (System GMM) and crash risk is measured using NCSKEW and DUVOL. The results show that Sharia compliance significantly reduces stock price crash risk when measured using NCSKEW, while its effect on DUVOL is insignificant. This finding is consistent with the robustness check using the two-step System GMM, suggesting that Sharia principles can be a mitigating mechanism for extreme crash risk. These …

Fintech Innovation And Strategy In Islamic Financial Services In Indonesia: Mapping Trends And Correlations Through Digital Content Analysis, Faisal Binsar S.T., M.M.S.I, Dr., Muhammad Bayu Drs., M.M., Dr., Arif Budiman S.Kom, M.Kom, Lisa Puspitasari S.E., M.Si., Dr.

International Conference on Business and Management Research (ICBMR)

This study explores the impact of fintech innovations and strategies on the operational efficiency and service quality of Islamic financial services in Indonesia, emphasizing their alignment with Islamic financial principles. Using a descriptive quantitative methodology, the research employs digital content analysis of online reviews and social media discussions to uncover key themes. Advanced analytic techniques, including topic modeling with Gibbs Sampling for Dirichlet Multinomial Mixture (GSDMM) and cosine similarity for inter-topic correlation analysis, are applied to data sourced from various digital platforms. The findings reveal three dominant themes: media and community interaction, the performance and services of Islamic financial institutions, …

The Influence Of Determining Factors On Firm Value Moderated Independent Commissioners, Jennifer Lukman Ms., Herlina Lusmeida Mrs.

International Conference on Business and Management Research (ICBMR)

This study investigates the influence of intellectual capital, green accounting, and tax avoidance on firm value, with independent commissioners serving as a moderating variable. Using panel data from 756 manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2023, the study adopts a quantitative approach with panel data regression analysis. The findings reveal that intellectual capital and green accounting significantly enhance firm value. Tax avoidance, on the other hand, has a nuanced and partially negative influence. The presence of independent commissioners significantly moderates the effects of intellectual capital and green accounting, enhancing transparency, accountability, and investor confidence. …

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 …

The Evolution Of Accounting: Historical Bookkeeping And Double Entry, Linda N. Moua

Research & Creative Achievement Day

In present-day accounting, technology  has transformed the efficiency and effectiveness of transaction recording.  Microsoft Excel has become a standard tool since its launch in the 1980s and has  quickly replaced handwritten work. This research aims to analyze the origins  of accounting, specifically in bookkeeping and double-entry, and how it has  proven to be the language of business from the beginning. This research will  initially look at stone tablets from the Mesopotamian Era and into the  development of double entry, with how its evolved origins are still similar  and different today. Other than the history of bookkeeping and double entry,  there …

Environmental, Social, And Governance (Esg) Teaching Resources For Use In Any Accounting Class, Misty Newby

Student Scholar Symposium

With current and future Environmental, Social, and Governance (ESG) reporting regulations, industry pressures, and stakeholder expectations, many organizations integrate ESG goals into business strategy. To aid accounting faculty in their goal of preparing students with the knowledge, skills, and abilities to create, review, and audit ESG reports, this flexible, three-part ESG teaching module can be used in whole or in part in any accounting course. This teaching resource provides lecture files (Google Slides), lecture notes, and student assignments and can be scaled up or down to fit the lecture needs. Topics covered in the modules include Sustainability, Climate Change, and …

Addressing Declining Enrollments In The Accounting Program With A Program Partners Campaign, Steve Hall, Sarah Borchers, Matt Bjornsen, Landon Lueshen

Mountain Plains Business Conference

Like other accounting programs, the Accounting program at the University of Nebraska at Kearney has experienced declining enrollments. Faculty addressed this problem by creating the Accounting Program Partners.

The Program Partners campaign benefits the partners and the Accounting program. The firm pays $2,500 to be a partner. Benefits include access to students through Beta Alpha Psi, inclusion in visits students make to firms, etc. One half of the money raised is used for scholarships that target business students without an emphasis and campuswide undecided students.

Number of majors in our accounting program has increased 40% in two years.

The Operational Impact Of Chief Information Officers: Evidence From A Two-Stage Least Squares Approach, Nicholas Jasa, Linh Le, Anh Ta

Mountain Plains Business Conference

This study investigates the causal impact of Chief Information Officer (CIO) presence on firm operational efficiency. While CIOs are widely regarded as key drivers of digital transformation and strategic alignment, empirical evidence on their operational impact remains inconclusive. Using a dataset from 2004- 2019, we employ a two-stage least squares (2SLS) instrumental variables approach to estimate the effect of CIO presence (CIO) on operational efficiency, controlling for firm fixed effects. To address endogeneity concerns, we instrument CIO presence with PEERCIODENSITY, defined as the proportion of peer firms in the same industry and year that have a CIO. On average, CIO …

Women In Accounting, Heidi Sundberg

Student Research Symposium

There is currently a shortage of about 340,000 accountants in the US, which is detrimental to companies.

• However, especially in Utah, there are many women who graduated in accounting but don’t stay in the field for very long. These women could help to fill the shortage, which would be beneficial for them to grow as professionals and for companies.
• My hypothesis is that employers aren’t aware of all the barriers that women face in the accounting field.

Grand Valley Bank - Credit Card Profitability, Mike Petersen, Newell Wright

Mountain Plains Business Conference

This is a case involving a bank with a current credit card that is proving to be unprofitable. Students will need to perform a basic customer profitability analysis. Then students will analyze the results of a survey on customer satisfaction with the current card benefits and potential benefits to add. Students finish by recommending a course of action to return the product to profitability.

Case Study: Accounting For Contingent Liabilities, Matt Bjornsen, Sarah Borchers, Steven C. Hall

Mountain Plains Business Conference

U.S. GAAP allows many contingent liabilities to remain off-balance sheet, whereas fair value accounting addresses this issue. Our case study examines a company’s contingent liabilities reported under both standards. Our case study was trialed and received positive student feedback for its relevance and engagement; students appreciated the insights gained and found it a refreshing change from typical lessons, with sufficient detail without being overwhelming. Suggestions for improvement included clearer explanations, additional guidance, discussion groups, and links to FASB statements to enhance understanding and provide practical insights. We are currently looking for additional feedback to improve our case!

Predictors Of Stress Among Accounting Students, Steve Hall, Sarah Borchers, Matt Bjornsen

Mountain Plains Business Conference

In assessments of wellbeing, accounting students report experiencing significant amounts of stress. Bjornsen et al (2024) describe a wellbeing program integrated into the curriculum of a small accounting program of a university in the American Midwest. The authors note several areas of concern based on student responses to the wellbeing assessment portion of the program. In particular, accounting students noted that they experience a lot of stress. We extended the Bjornsen et al assessment by including demographic data to determine whether the areas of concern varied by student groups. Identifying the student groups most at risk would allow us to …

Navigating Uncertainty In Tax Strategy Due To The Tax Cuts And Jobs Act (Tcja) Sunset, Tate Smith

Student Research Symposium

Everyone files taxes and wants to pay as little as possible, but tax planning becomes complicated when new laws could come into effect. This research was designed to find the best tax planning strategy for the upcoming 2025 Tax Cuts and Jobs Act Sunset.

Young Indigenous Entrepreneurs- Supporting Changemakers Through Entrepreneurship And Advocacy Of Indigenous Issues, Anita Lakra, Emily Wang, Shagufta Farheen

ITSA 2022 Gran Canaria - 9th Biennial Conference: Corporate Entrepreneurship and Global Tourism Strategies After Covid 19

Indigenous youth are reclaiming their language, customs and land. They are at the forefront of Canada’s fastest-growing population, yet continue to face barriers in health, education and justice systems. Indigenous tourism often exploits Indigenous communities. However, self-driven Indigenous tourism is an opportunity for Indigenous communities to strengthen their culture and economy. Many Indigenous youth aspire to start businesses. Their products are often sold not just nationally, but also to international customers. Hence, a program that provides financial literacy courses and personalized business advice can support young Indigenous entrepreneurs. Based on the experience of a young Indigenous entrepreneur who sells beadwork …

The Collapse Of Lehman Brothers And The Economic Fallout, Mark Kuykendall, Lauren Leroy

ATU Scholars Symposium

This research paper analyzes the causes and effects of the bankruptcy of the investment banking company, Lehman Brothers. We examined the economic and financial conditions of the business leading up to the collapse, what they truly were and how that differed from what investors were misled to believe. We will also explain the falsified financial statements and show how they deceived investors, along with the accounting ethics and rules that were violated. We also discussed the economy after the collapse and how it affected not only investors, but others outside the company as well.

The Influence Of Central American Victuals On American Cuisine, Christian Simmons

Undergraduate Research Competition

Since the beginning of their existence, El Salvador, Honduras and Guatemala, have faced many political and social issues that led to migrations to the United States. The majority of these migrations were provoked by violence/civil war and a lack of economic opportunities. Through these extensive migrations, Central Americans brought their food and culture to the United States. Although underrepresented in the media, these countries’ food and drink continue to have a major impact on the cuisine of the United States from the expansion of fast-food chains, exportation of coffee, and various festivals held across the United States. For this presentation, …

What Is Missing In Data Governance? Regulation, Board Oversight, And A New Role For Accountants, Christopher Hill, Bria I. James, Najib Sahyoun

Posters-at-the-Capitol

By 2025, the world will produce 163 Zettabytes (ZB) of data on an annual basis. Data is displacing oil as the most productive commodity. However, poor data quality costs the U.S. economy $3.1 trillion annually. Data must be properly managed through data governance. A strong data governance program does not only maximize the value of the data resulting in optimal decision making, but also minimizes risks of data breaches, lawsuits, and reputational costs. In our research, we conducted a content analysis of the data governance literature by considering both professional and academic literature.

Our results showed that the U.S. does …

P-01 Financial Reporting Fraud: How Merger And Acquisition Complexity Provide Greater Opportunities For Ceos To Engage In Wrongdoing, Carmelita J. Troy, Jong Chool Park, Madeline Domino

Celebration of Research and Creative Scholarship

Using mergers and acquisitions (M&As) as a proxy to increase organizational complexity, we build upon Schnatterly et al.’s (2018) framework to addresses the gap in the management literature relating to how major firm disruptions, such as M&As, provide greater opportunities to entrenched CEOs for financial statement fraud due to higher levels of complexity. We extend the research on complexity-based information asymmetries (Ndofor et al. 2015) by empirically investigating whether accounting fraud is linked to M&As using a diverse set of variables. We propose the complex nature of M&A transactions result in higher information asymmetry, which provides a “veil” for self-interested …

A Covid-Related Fraud At Applied Biosciences Corp: What Are The Lessons?, Scott Jackson, Paul Ordyna, Srinivasan Ragothaman

Mountain Plains Business Conference

No abstract provided.

Incivility In The Accounting Classroom: Have Educator Views Changed In The Last Decade?, Pat Seaton, Bruce Elder, Matt Bjornsen, Sarah Borchers

Mountain Plains Business Conference

This paper is a revisit of a 2010 paper titled “Incivility in the Accounting Classroom” where faculty were surveyed on their perceptions of incivility centered around student actions in the classroom. The information provided will be used to discern the importance and incidence of incivility in accounting education. Results will be compared to those of the 2010 survey to obtain comparative data and discern trends and emerging concerns. The survey was tweaked to modernize it and bring in questions relating to both online learning and teaching during the COVID-19 pandemic. Participants were selected from the American Accounting Association directory of …

Managerial Ability And Financial Statement Comparability, Matt Bjornsen, Matthew Stallings

Mountain Plains Business Conference

This study examines the relationship between managerial ability and financial statement comparability. We find that accounting comparability is associated with managerial ability. Specifically, firm-pairs by industry-year with similar managerial ability are associated with more comparable financial statements. We also find that firm-pairs with similarly low-level ability managers are associated with more comparable earnings than firm-pairs with similarly high-level ability managers. Overall, the results suggest that managers can impact the comparability of earnings and that less able managers are associated with more comparable financial statements.

Developing And Assessing Wellbeing In The Accounting Curriculum, Steven C. Hall, Sarah Borchers, Matt Bjornsen

Mountain Plains Business Conference

No abstract provided.

The Benefits That Come From Moving Out Of State For College, Sadie Morris

Student Research Symposium

My topic is about how moving to a new state can benefit a student when starting college. Not that many students move to a different state to go to college, and there can be a lot of benefits that come from moving some where new. This poster highlights the positives that come from moving to a new state from college.

The Impacts Of Financial Compensation Of Student-Athletes In Ncaa Division I Men's Basketball On The Labor Market, Gabriel Boscardin Dias

Showcase of Undergraduate Research and Creative Endeavors (SOURCE)

The purpose of this study is to identify the impacts that financial compensation of men’s basketball student-athletes in the NCAA Division I will have on the market of collegiate athletics. As the NCAA is facing issues involving governmental pressure to allow student-athletes to receive monetary compensation for the use of their names, images, and likenesses (NLI), the consequences will inevitably impact the entire sports industry. The main pressure the Association is facing now involves the compensation of men’s basketball student-athletes, as they are part of the sport that brings the largest amount of revenue via sponsors and television contracts. This …

Nutrition And The Labor Market, Jesse Defalco

Showcase of Undergraduate Research and Creative Endeavors (SOURCE)

Do different income levels affect the foods people consume? It is commonly known that healthier foods are more expensive than unhealthy foods. Those with lower incomes tend to gravitate toward fast food and junk food, with those with higher incomes tend to gravitate toward fruits, vegetables, and healthier options, including having personal chefs and ordering proportioned meals delivered to their homes. Lower income people consuming unhealthy foods potentially leads to health issues such as malnutrition, high blood pressure, obesity, and diabetes. Not everyone is aware of the health side effects of their diets. It is shown that people who are …

Access To Finance And Innovation In Small And Medium Enterprises, Huong (Anne) Le

Faculty Research and Creative Activities Symposium

This paper examines the relation between a firm’s capacity to access external capital and its innovation among SMEs in Vietnam. We find that SMEs with high debt ratio tend to be more innovative. After controlling for several firm characteristics, long term debt remains significantly positively correlated with innovation. We further show that both bank loans and loans from family and friends help these firms innovate, especially in developing new products and/or technology. Overall, our paper suggests that external financing plays an important role in enhancing innovation in small and medium enterprises.

Tax Law And 100 Years Of New York Giants Season Tickets: A Multifaceted Analysis Of One Fan’S Fortune, Casey W. Baker

Faculty Research Day

Sports and tax Law? The confluence of money and unique factual situations create issues that the regulatory structure may not contemplate.

Global Educational Tours And Business Simulations: Challenges And Benefits Of Experiential Learning In Executive Mba Programs, Uday S. Tate, Deepak Subedi, Suneel Maheshwari

Atlantic Marketing Association Proceedings

No abstract provided.