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An Empirical Investigation Of The Development Of Enterprise Resource Planning (Erp) Systems Education For Third-Level Business Students, Maurice O'Brien

Masters

This study is an empirical investigation of the development of Enterprise Resource Planning systems (ERP) education for Business students. It uses Cork Institute of Technology (CIT) as its case study to determine the benefits of practical ERP education, the challenges faced by third-level institutions and how ERP education should be provided to Business students. The researcher used observation, review of documentation, and semi-structured interviews of fifteen academics as the research techniques.

As well as being beneficial for students, employers and ERP vendors, this study finds that the provision of practical ERP education has reciprocal benefits for the third-level institution. By …

Assessing And Measuring Financial And Accounting Consulting Success: A Case Study Providing A Proposed Assessment Methodology, Mary Kay Copeland

Business Faculty/Staff Publications

Executive Summary:

The technology explosion coupled with global expansion, intensified competition and a volatile economy has challenged many service organizations to consider cost-effective ways to distinguish themselves from their competition. Research and empirical evidence has suggested that delivering outstanding, client-focused service is a successful differentiating strategy that has a high probability of improving the company’s bottom line. Measuring and improving service quality is a challenge for most organizations. Research on measuring service quality outlines that companies should seek to understand their customers’ expectations and then work to meet or exceed them. This analysis reviews the service quality of ABC Consulting, …

Sustainability And Measuring What Matters - A Research Framework For Measuring Multiple Bottom Lines, Mary Kay Copeland

Business Faculty/Staff Publications

No abstract provided.

2014-2015 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

2014-2015 Operating Budget of Morehead State University.

The Moderating Effect Of Perceived Ethical Leadership On Reduced Audit Quality Behaviors, Kimberly J. Webb

Accounting Dissertations - Archive

As auditors perform the audit, they are faced with many decisions that ultimately affect the quality of the audit and can lead to the issuance of an improper audit opinion such as accepting weak management explanations without corroborating evidence, superficial review of client documentation, premature sign off of audit procedures, or underreporting of time spent on audit task. In this study, I investigate the impact of the perceived ethical leadership (EL) of the audit supervisor upon the auditor's propensity to engage in reduced audit quality (RAQ) acts. This question is of particular interest considering the renewed focus placed upon audit …

Real Earnings Management, Habitually Meeting/Closely Beating Analysts' Forecasts, And Firms' Long-Term Economic Performance, Fanghong Jiao

Accounting Dissertations - Archive

Real earnings management (REM) has gained more attention due to its more extensive application than that before the enactment of Sarbanes-Oxley Act (SOX). Analysts' earnings forecast is an important benchmark for both the investors and the managers. Gunny (2010) finds that the signaling of future prospects overcomes the possibility of opportunism in firms that occasionally use REM to meet/closely beat benchmarks. However, the effect of repeatedly using REM to meet/beat earnings benchmarks has not been explored. This paper examines the long-term economic performance (Tobin's Q) of firms that utilize REM to habitually meet/closely beat analysts' earnings forecasts (HabitMBE). The results …

Is There Sufficient Guidance To Detect, And Obtain A Conviction For, Occupational Fraud In Ireland?, Carmel Buttimer

Masters

There has been an increased focus in the Irish media on fraud, particularly since the collapse of Anglo Irish Bank in 2007. There has however been little academic research undertaken into occupational fraud in Ireland. This study will examine whether or not the current guidance to detect and convict occupational fraud in Ireland is sufficient.

This study achieves its objective by examining the content of press articles reporting thirty-five occupational fraud cases convicted in Ireland in the period 2002 to 2013. It categorises the content of the articles using a framework developed by Cohen et al. (2010), which combines the …

Analysts’ Activities And The Timing Of Returns: Implications For Predicting Returns, Andrew A. Anabila

School of Accountancy Faculty Publications

This study examines the influence of analysts on the timing of returns associated with firms’ earnings news, and the implications for returns prediction. This is important for determining the lapse between the time when pieces of earnings news are available, when such news are incorporated in prices, and the implications for a returns trading strategy based on earnings prediction. The results show that depending on the level of analysts’ forecasting activities for a firm, there is a significant variation in the timing of the returns associated with the firm’s total, industry-wide and firm-specific components of earnings news. For firms that …

Tax Receivable Agreements In Initial Public Offerings: An Analysis Of The Innovation Incorporated In Ipo Agreements, Amy Foshee Holmes

Accounting Dissertations - Archive

A Tax Receivable Agreement (TRA) is a binding commitment between a newly public firm and the firm's founders to include a tax-sharing arrangement, obligating the IPO firm to make annual cash payments to the pre-IPO owners. The opportunity for shared tax benefits arises when the pre-IPO owners sell equity and achieve a step-up in basis of assets for the IPO firm. The newly created tax assets and the prior existing tax assets can offset future taxable income at ordinary corporate tax rates. This tax-sharing arrangement will typically provide for payments of 85 percent of the tax savings. This type of …

The Interactions Between Real Earnings Management And Short Selling Activity, Yu Zhang

Accounting Dissertations - Archive

This study builds on two streams of literature that recently draw the attention of researchers: real earnings management (REM) and short selling. Graham et al. (2005) reports that managers choose REM over accounting methods to manage earnings. The survey results suggest that REM is likely to be more prevalent than accrual-based earnings management, and should deserve more attention from academic research. Short selling has become a big concern to researchers due to the recent financial crisis and the combat against naked short sales. I empirically test how short sellers trade on firms' REM information, and whether short selling activity can …

Agency Costs, Ceo Compensation, And Leasing Activities, Linying Zhou

Accounting Dissertations - Archive

Various elements in firms' capital structures have been documented to be associated with conflicts of interests among shareholders, creditors, and managers. In this paper, I hypothesize that the use of leases affects manager incentives and mitigates the conflicts of interests between shareholders and bondholders. I test this hypothesis by examining whether leasing shares in the capital structure are associated with CEO pay-performance sensitivity. My results show that a firm's leasing share is positively associated with its CEO's pay-performance sensitivity, suggesting that leasing activities reduce the agency cost of debt financing. My results remain robust after controlling for recognized mechanisms of …

Corporate Governance And Stock Price Crash Risk: Evidence From Uk Panel Data, Valentina Tarkovska

Other resources

No abstract provided.

Ceo Pay Slice And Firm Value: Evidence From Uk Panel Data, Valentina Tarkovska

Other resources

No abstract provided.

The Role Of American Culture In The Convergence Process Of International And United States Financial Accounting Principles, Umarbek U. Rabbimov

Senior Honors Theses and Projects

The aim of this study is to analyze the role of American culture in the process of the International Financial Reporting Standards and U.S. Generally Accepted Accounting Principles convergence.

الإبداع المحاسبي من خلال معايير المحاسبة الدولية, بوهرين فتيحة, مرازقة صالح

Muthanna Journal of Administrative and Economics Sciences

أصبح مفهوم الإبداع المحاسبي محل إهتمام كبيرجدا من قبل الباحثين المهتمين بميادين المعرفة المالية والمحاسبية وكذالك من قبل المحاسبين والمراجعين ’وقد أزداد هذا الإهتمام نتيجة للأزمة المالية العالمية الأخيرة والتي أدت إلى انهيار عدة شركات كانت رائدة في مجال عملها نتيجة لنقص الشفافية في عرض البيانات المحاسبية المتعلقة خاصة بالتدفقات المالية والتلاعب المقصود بالحسابات و من أجل التحكم في النشاط الإقتصادي والتدفقات المالية الناتجة عنه عملت الهيئات المهتمة بالعمل المحاسبي والمالي على وضع معايير التقارير المالية الدولية من أجل تحسين عملية العرض، التقييم التسجيل و الإفصاح المحاسبي. و عليه موضوعنا سيتناول معايير التقارير المالية كشكل للإبداع المحاسبي مركزين على عرض …

Redefining Internal Audit Performance: Impact On Corporate Governance, Razimah Binti Abdullah

Theses: Doctorates and Masters

One of the preventive measures to situations akin to world financial crises increasingly forwarded is effective internal audit function (IAF) (e.g., Imhoff, 2003; Mohamad & Muhamad Sori, 2011). Internal audit, a component of corporate governance, continues to evolve due to changes in business strategies and requirements placed on it by legislators. The roles of internal auditors and audit committees (ACs), the key personnel in IAFs, are changing to a more value-added approach as business strategies move towards corporate sustainability and organisational excellence. Suggestions forwarded to improve the performance or determining the quality of IAF include effective involvement of ACs in …

Regulations Governing Practice Before The Internal Revenue Service; Treasury Department Circular 230 (Rev. 6-2014), United States. Internal Revenue Service

Federal Publications

No abstract provided.

An Empirical Investigation Of The Development Of Enterprise Resource Planning (Erp) Systems Education For Third-Level Business Students, Maurice O'Brien

Theses

This study is an empirical investigation of the development of Enterprise Resource Planning systems (ERP) education for Business students. It uses Cork Institute of Technology (CIT) as its case study to determine the benefits of practical ERP education, the challenges faced by third-level institutions and how ERP education should be provided to Business students. The researcher used observation, review of documentation, and semi-structured interviews of fifteen academics as the research techniques.

As well as being beneficial for students, employers and ERP vendors, this study finds that the provision of practical ERP education has reciprocal benefits for the third-level institution. By …

The Role Of Independence In The Effectiveness Of Continuous Auditing, Dereck D. Barr

Electronic Theses and Dissertations

In this study, I examine whether and how the frequency of internal audits (continuous vs. periodic), functional independence (separate vs. combined internal audit assurance and consulting functions), and the type of earnings management (accrual-based vs. real) affect internal auditors' perception of the likelihood managers will manipulate earnings. I find that earnings management is less likely when the internal audit function uses continuous auditing, regardless of the level of independence. However, the effect of independence is context-dependent such that internal auditors expect that real (accrual-based) earnings management is less likely when the internal audit function is independent (not independent), regardless of …

Does Beating Cash Flow Benchmarks Reduce The Cost Of Debt?, Mauricio A. Melgarejo

Scholarship and Professional Work - Business

This paper examines whether beating previous year cash flow values and analysts' cash flow forecasts impact the firms' cost of debt. Creditors are expected to be more concerned about firm solvency than firm profitability. Accordingly, if lenders have any reference point it may be related to cash flow numbers. This study finds that firms that beat analysts' cash flow forecasts have smaller initial bond yield spreads in the next period and a decrease in their initial bond yield spreads between consecutive periods. This effect is more pronounced at short maturities and for observations with less informative earnings. Firms with lower …

Words Worth Price And Value, Tom Dunne

Articles

TOM DUNNE explains the terms used in relation to the valuation of property, and the need for common understanding among all parties using those terms. -

Aicpa Annual Report, 2013-2014; Powering Cpas, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.

Assignment Of Income At The Ivory Tower: Relaxing The Tax Treatment Of Services Donated To Charities By Their Employees, Mark J. Cowan

Accountancy Faculty Publications and Presentations

When a faculty member donates time to a college or university by, for example, teaching a summer course for no compensation, the federal income tax treatment of the donation can take one of two forms. One possibility is that the donation will have no tax consequences. The faculty member realizes no income from the donation and gets no charitable deduction. A second possibility is that the faculty member will be required to recognize taxable income equal to the value of the services provided and then may (subject to certain limits) be allowed a charitable contribution deduction. In many cases, the …

Farm Business Management: A Localized Analysis Of Financial Tools Utilized In Agribusiness, Abby L. Lamothe

Honors Theses and Capstones

No abstract provided.

Corporate Revenue Miscalculations & The Impact On Stakeholders, Karen Cascini, Alan L. Delfavero, Ryan Bezner

WCBT Faculty Publications

Corporate earnings restatements are regarded as one of the most significant issues in accounting today. While there are various factors that can influence profitability, revenue is the key contributor to a business’ net income. During the 2000s, a multitude of domestic and multinational corporations faced significant issues with their revenue recognition practices. Although the investing public might regard any revenue restatement as laden with possible fraud, this is not always the case. Multinational firms face dual accounting systems, such as U.S. Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). Currently, similarities and differences between the accounting systems …

Three Essays On Auditor Industry Specialization, Ankita Singhvi

Open Access Theses & Dissertations

This Dissertation consists of three separate but related essays examining auditor changes, auditor industry specialization and audit fee premiums.

The first essay investigates whether audit committee characteristics affect the types of auditor changes from an industry specialist auditor to a non-industry specialist auditor or the reverse. I examine whether selection of an external auditor is affected by audit committee characteristics such as: 1) number of meetings, 2) number of members on the audit committee, 3) proportion of auditing experts and, 4) proportion of financial experts. The findings show that a greater proportion of auditing experts on the audit committee positively …

Understanding Individual Tax Compliance: Advanced Deductions And Related Issues, Kevin E. Flynn, Phyllis Belak, Glenn S. Soltis

Accounting Faculty Publications

We present a realistic, complex, flexible, classroom-friendly tax case study that is designed to be a late semester comprehensive assignment in a student’s federal income tax education. The assignment could be used as a template when teaching students how to prepare a federal individual income tax return using the actual forms and schedules prepared by the Internal Revenue Service (IRS). This case is relevant for two reasons: 1) it is contemporary in that it consists of the most recent tax year (2013), and 2) it is highly useful as it comprehensively examines concepts typically covered in the later chapters of …

Financial Reporting In Division I College Athletics, Anish Sharma

Honors Theses

The purpose of this study is to determine whether financial reporting standards used in Division I college athletics are comparable, consistent, and complete. The study compares the principles that athletics departments must use in adherence to the Department of Education's Equity in Athletics Disclosure Act (EADA) report with the principles that athletics departments must also use in the National Collegiate Athletic Association (NCAA) report. Additionally, the two reporting standards will be compared to the conceptual framework of Generally Accepted Accounting Principles (GAAP). Through surveys from Division I athletics departments throughout the country, interviews, and financial databases, the study aims to …

The Effects Of Population Disbursement, Percentage Of Medicare Beneficiaries, And Per Capita Income On Medicare Fee Schedule Prices, Ann Marie Mercier

Honors Theses

The thesis is an overview of the existing pay disparity in the fee-for-service billing amounts for professional medical services provided by physicians to Medicare patients in the United States. Will improvements in the per capita income, percentage of Medicare participants, or change in the population disbursement result in higher Medicare fee-for-service billing amounts for healthcare providers? Mississippi has one of the fewest primary care physicians per capita rates than any other state. One reason may be the Medicare fee-for-service prices paid to physicians. This paper will show Mississippi Medicare fee-for-service fee schedule prices for a sample of HCPCS codes compared …

Corporate Strategy And Its Use In Solving Issues In The Accounting Field Of The Financial Services Industry, Clark Lisa

Honors Theses

No abstract provided.