Accounting Commons^™

Revisiting The Determinants Of Students' Performance In An Undergraduate Accountancy Degree Programme In Singapore, Poh Sun Seow, Gary Pan, Joanne Siok Wan Tay

Research Collection School Of Accountancy

The current study investigates the association of prior academic achievement, admission interview, critical thinking, mathematical aptitude and gender with successful academic performance in an undergraduate accountancy degree programme at a Singapore university. The purpose of revisiting the determinants of academic performance in the Singapore context is twofold. First, university accounting education in Singapore has changed greatly since Koh and Koh’s earlier study (1999); the current study examines if determinants previously identified as significant continue to be so in the new setting. Second, the study tests the usefulness of admission interview in identifying applicants who achieve subsequent academic success. Data on …

دور المعلومات المحاسبية التحليلية في تؤييد الموازنة, أسماء مهدي الهاشمي

Muthanna Journal of Administrative and Economics Sciences

من أهنم المقومنات لعملينة انننادة بنناي العنرا فني المرحلننة الراهننة هنو تخةيةنات الموازنننة العامنة لتنفين الم ناري الإسننتاماريةوم نناري البنننت التحتيننة التنني نانننت الكايننر منن الإهمننال وفننعت التخةيةننات لفتننرات طويلننة ومننا يميننز النظننام الحننالي و ننودالحكومات المحلية والتي تتولت نملية تخطيط وتنفي الم اري م واق الحا ات المحلية الملحنة لم تمعاتانا والتني ينباني ا تعكنساستراتي ياتاا في الاستفادة م الموارد المخةةنة لانا وإسنتخداماا الاسنتخدام اأمانل وخن ل السننوات الامنا المافنية خةةنتالكاير م اأموال لموازنات الحكومات المحلية لمحافظات العرا المختلفة لإن از الم اري اأساسية لتؤهينل البننت التحتينة ال زمنةللعرا لفتح ابوابه نلت مةرانياا للم اري الإستامارية التي بدورها اساسية …

تمويل المنافع والخدمات في المؤسسات المصرفية الإسلامية الأردنية, أحمد محمد الجيوسي, علي سليمان الشطي

Muthanna Journal of Administrative and Economics Sciences

يعتبر موضوع تمويل المنافع والخدمات واحدا من أهم أساليب التمويل المستحدثة على مستوى العمل المصرفي الإسلامي؛ وهو يعني: تمويل إجارة الخدمات لطالبيها – من عملاء المصارف والمؤسسات المالية الإسلامية - من خلال حصول المؤسسات على المنافع بأجرة حالية (حاضرة) ومن ثم إيصالها إلى المحتاجين إليها بأجرة مؤجلة أو مقسطة، مما يسهم في تحقيق احتياجات العملاء من تعليم أو طبابة أو سياحة وسفر، وإيجاد الحلول المناسبة لقضايا اجتماعية ملحة وضرورية من جهة، ويعمل على زيادة الاستثمار في هذه المجالات الحيوية من خلال زيادة طلب السوق على هذه الخدمات من جهة أخرى. ويرى الباحثان أن هذا الموضوع على درجة كبيرة من الأهمية …

إمكانية توظيف اللاملموسات في تحقيق الإبداع المنظمي, حامد كاظم متعب الشيباوي

Muthanna Journal of Administrative and Economics Sciences

نتيجة للتطور السريع والبحث عن التكنولوجيا الجديدة المعاصرة اهتمت المنظمات الحديثة باللاملموسات كونها تمثل ثروة حقيقية من الأفكار والمعرفة والخبرات الأحدث في مفهوم الإدارة الحديثة تستطيع أن توظفها في تحقيق الإبداع ألمنظمي . تدرك منظمات اليوم بأنها لا تتنافس من خلال ما تملكه ممن أصول ومقدرات مادية ملموسة وإنما من خلال حزمة من اللاملموسات كمصدر لتكوين الثروة الحقيقية والتدفق الحيوي للقيمة والأفكار الإبداعية والخبرات . تهدف هذه الدراسة إلى إمكانية توظيف اللاملموسات بإبعادها (المعرفة , الابتكارات , براءة الاختراع, حقوق التأليف والنشر , تكنولوجيا المعلومات) في تحقيق الإبداع ألمنظمي بابعادة ( القدرة على حل المشكلات , تقبل المخاطرة , تشجيع …

إشكالية العلاقة بين المصارف الإسلامية والمصارف التقليدية, صباح رحيم مهدي

Muthanna Journal of Administrative and Economics Sciences

تسارعت المصارف الإسلامية في التطور في ظل اقتصاديات تحكمها أنظمة وقوانين غربية تقوم على أساس أسعار الفائدة، إذ أن الصيرفة الإسلامية بقيت صامدة رغم الصعوبات والسياسات التي واجهتها إلى أن أصبحت ذات انتشار دولي واسع، وأثبتت نجاحها في ظل النظام الرأسمالي، وترتبط المصارف الإسلامية مع المصارف التقليدية في كثير من الروابط، وفي نفس الوقت هنالك تمايز بينهما سوف نتطرق إليه في متن البحث.

دور الأنماط القيادية والمتغيرات الشخصية للأفراد في التغيير التنظيمي, برباوي كمال

Muthanna Journal of Administrative and Economics Sciences

يعد التغيير التنظيمي من سمات المؤسسات الحديثة وهذا التغيير لا يكون عفوي بل تفرضه الظروف المحيطة بالمؤسسة، فعليه فقباء المؤسسات يعتبر رهان والشغل الشاغل لدى القياديين الإداريين،فبهذا نقول بأن نجاح التغيير التنظيمي في المؤسسة لا يكون إلا بنمط قيادي فعال، فقد تتشابه أهداف المؤسسات في التغيير التنظيمي لكن نتائج التغيير تختلف باختلاف الأنماط القيادية في المؤسسات.فمن خلال هذا نهدف من المقال إلى إبراز دور النمط القيادي في عملية التغيير التنظيمي، بالإضافة إلى دور المتغيرات الشخصية( الجنس، العمر، المستوى التعليمي،الخبرة المهنية،المركز الوظيفي) لذا الأفراد في عملية التغيير التنظيمي.

A Study Of Job Satisfaction Among Non-Teaching Staff Of Punjabi University Patiala, Ali Saud Bisheen

Muthanna Journal of Administrative and Economics Sciences

The present study was undertaken to examine and describe the job satisfaction level of non-teaching staff of Punjabi university, Patiala / India. The study is descriptive in nature., and it was mainly review around the view of employees regarding the job satisfaction , what they think about the job satisfaction under different condition in order to reaching the actual level of job satisfaction among them that will help to present findings and make recommendations to the management in order to promote and improve job satisfaction at the university. And highlighting to understand the working conditions and opportunities to present problems …

Editor's Note, Marites Tiongco

DLSU Business & Economics Review

No abstract provided.

Martingales In Floating Asean+3 Currencies*, Cesar C. Rufino

DLSU Business & Economics Review

The martingale properties of the floating exchange rates of the ASEAN+3 region are analyzed in this study using contemporary (2000 to 2012) weekly data of inter-bank call rates. The main goal of the analysis is to see if informational efficiency is a feature floating (managed or independently floating) currencies in this coalition of countries still possess despite the current credit crisis and other economic shocks during the period. Employing relevant state-of-the-art econometric techniques, the study sets to empirically determine the presence of two important ingredients of informationally efficient market—the existence of the unit root component and the presence of uncorrelated …

Developing A Framework For Sustainable Manufacturing Strategies Selection, Lanndon A. Ocampo, Eppie Estanislao–Clark

DLSU Business & Economics Review

Manufacturing organizations adopt sustainability manufacturing in their attempt to address the triple-bottomline (TBL): environmental stewardship, economic growth, and social well-being. This study was conducted in order to characterize the programs adopted by a manufacturing firm with respect to the TBL and in the end, recommend a framework that could be utilized by decision-makers in the firm as they start to pursue a more sustainable strategy. This paper utilized the case study of a prime multinational semiconductor firm that promotes sustainability among their corporate initiatives.The semiconductor industry was chosen because of its prominence in sustainability efforts worldwide. Weaknesses of the current …

The Strategy Dilemma: Why Big Business Moves Seldom Pan Out As Planned, Niceto S. Poblador

DLSU Business & Economics Review

This article looks at the complex dynamics that underlie organizational change and attempts to explain why, under present uncertain environmental conditions, it is not possible to determine in advance the results of strategic moves made by businesses and other types of organizations. It discusses an alternative approach to strategy in today’s world of business and explores the practical applications of experimental methods to the management of change in today’s highly complex, extensively interconnected, and knowledge-driven world.

Directory Of Accounting Faculty, Academic Year 2014-2015, 37th Edition, James R. Hasselback

Individual and Corporate Publications

No abstract provided.

Is The Decline In The Information Content Of Earnings Following Restatements Short-Lived?, Xia Chen, Qiang Cheng, Alvis K. Lo

Research Collection School Of Accountancy

Prior research finds that the decline in the information content of earnings after restatement announcements is short-lived and the earnings response coefficient (ERC) bounces back after three quarters. We re-examine this issue using a more recent and comprehensive sample of restatements. We find that material restatement firms experience a significant decrease in the ERC over a prolonged period—close to three years after restatement announcements. In contrast, other restatement firms experience a decline in the ERC for only one quarter. We further find that among material restatement firms, those that are subject to more credibility concerns and those that do not …

Media Coverage And Firm Valuation: Evidence From China, Jiwei Wang, Kangtao Ye

Research Collection School Of Accountancy

Drawing on both a managerial discipline perspective and an information intermediary perspective, we explore how media coverage of a firm’s controlling shareholder influences firm valuation in corporate China. Using 366 listed family firms in China from 2003 to 2006, we find that firms in which controlling shareholders receive more neutral media reports enjoy higher valuation, whereas negative media reports on controlling shareholders impose adverse effects on firm valuation. Interestingly, favorable media coverage of the controlling shareholders does not enhance firm value. Further analyses reveal that ownership structure and audit quality moderate the relationship between media coverage and firm valuation. Our …

Do Managers Use Meeting Analyst Forecasts To Signal Private Information? Evidence From Patent Citations, Katherine Gunny, Tracey Chunqi Zhang

Research Collection School Of Accountancy

This study examines whether firms manage earnings to meet analyst forecasts to signal superior future performance. Prior research finds that firms use earnings management to just meet analyst forecasts and that these firms have a positive association with future performance (Bartov et al., 2002). There are two potential explanations for the positive association – signaling and attaining benefits that allow for better future performance (i.e., the real benefits explanation). Prior studies cannot provide evidence of signaling because they do not control for the real benefits explanation. Our research design enables us to control for the real benefits explanation because we …

Fraudsters, Churches, Economy, And The Expectations Gap: Applying Trends Of Occupational Fraud To An Assurance Engagement Team Plan And Fraud-Prevention Client Proposal, Jenny Trout

Honors Theses

The purpose of this thesis is to present an overview of fraud, including concepts, trends, and controls to in turn, develop an effective assurance work plan as well as a fraud-prevention proposal to a potential client. When KPMG collected data from 348 of their company fraud investigations in 2011, an average of 87 percent were male (3). Around thirty-two percent of fraudsters usually worked in a finance role which gave them access to assets and financial statements. According to Donald Cressy's research, it takes all three elements to be considered fraud: a triangle of motivation, opportunity, and rationalization. However, in …

An Examination Of The Stockholder Response To Corporate Religiosity And Religiosity's Effects On Operational And Financial Reporting Quality, Katrina Marie Briscoe

Honors Theses

Religion has been shown to influence decision makers at both the individual and business level. In this paper, I examine the stockholder response to corporate religiosity and religiosity's effects on operational and financial reporting quality. Industry adjusted return on assets and industry adjusted accruals are my measures for operational and financial reporting quality, respectively. Using religiosity data from Dyreng, Mayew, and Williams, I evaluate the 1999 and 2006 mean stock returns by degree of religiosity and return on assets and by degree of religiosity and accruals earnings management. I find that stockholders favor the least religious companies with the highest …

Proposed Audit Reporting Changes: Considerations Of Stakeholders' Perspectives, Daniel J. Gravina

Honors Theses and Capstones

No abstract provided.

Money Market Funds: Analyzing Reform, Paige M. Brooks

Honors Theses and Capstones

This thesis analyzes money market funds since inception in 1983 through the financial crisis in 2008 to current day. Specifically, it discusses the newly implemented reform and if this reform will be an effective way to minimize money market fund systemic risk.

The Role Of E-Portfolios In Finance Studies: A Cross-Country Study., Lucia Morales, Amparo Soler-Dominguez Dr., Valentina Tarkovska

Articles

This study explores the use of ePortfolios as an efficient assessment tool to support students pursuing a Business degree, where Finance is a major component. We conducted an analysis on the role of ePortfolios in Higher Education at Technological University Dublin (Republic of Ireland) and at Universitat Jaume I (Spain) for undergraduate studies. Our findings suggest that ePortfolios could be used to facilitate and enhance students self-regulated learning experiences where the role of the instructor is fundamental at early stages—to ensure that the learning process comply with basic academic standards—and diminishes as students become familiar with their course requirements, the …

Enhancing Student's Learning With E-Portfolios In Financial Disciplines., Lucia Morales, Amparo Soler-Dominguez Dr., Valentina Tarkovska

Articles

This study explores the contribution ePortfolios can make to the learning process when they are implemented in Higher Education Institutions (HEIs), specifically in financial subjects. The idiosyncrasy of this particular discipline and the technical difficulties arising during the course require resourc es that can keep students engaged and constructively consolidate the contents learnt. The ePortfolio successfully performs these functions. Additionally, ePortfolio use promotes self- regulated learning, ultimately facilitating comprehension and enjoyment of the financial environment. Our findings suggest that students prefer to be more active in the classroom, and the learning-by-doing approach therefore appears to be more effective in technical …

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 …

Individual Characteristics And The Disposition Effect: The Opposing Effects Of Confidence And Self-Regard, Kathryn Kadous, William B. Tayler, Jane M. Thayer, Donald Young

Faculty Publications

We conduct two experiments to examine potential causes of the disposition effect. In Experiment 1, we rule out beliefs in mean reversion as a cause of the disposition effect. Although a belief in the mean reversion of stock prices should be independent of whether an investor owns or only follows the stock, we show only investors who own the stock behave as though prices will reverse. In Experiment 2, participants buy and sell securities over multiple periods. We find that self-regard and investing confidence (two types of self-esteem) have opposing influences on investors’ tendency to hold losing investments. Investors with …

The Media And Mispricing: The Role Of The Business Press In The Pricing Of Accounting Information, Michael S. Drake, Nicholas M. Guest, Brady J. Twedt

Faculty Publications

This study investigates the role of the business press in the pricing of accounting information. Using a comprehensive dataset of more than 111,000 earnings-related business press articles published from 2000–2010, we find that press coverage of the annual earnings announcement mitigates cash flow mispricing, but has a negligible effect on accrual mispricing. We provide evidence that this impact is driven primarily by the press disseminating the information more broadly, rather than by the creation of new content that helps investors understand the implications of accounting information. Our results suggest that the business press plays an important role in facilitating the …

The Effect Of Innovation On Corporate Tax Avoidance, Peng Guo

LSU Doctoral Dissertations

A large body of literature examines the determinants of corporate tax avoidance. In this paper I examine a new determinant of tax avoidance: innovation. Firms with more innovation generate more patents. Due to information asymmetry between the managers of the firm and tax authorities, firms have considerable discretion in choosing which country the patent revenue is generated in. In this study, I predict that firms with more patents will choose to attribute the revenue from those patents to countries with low tax rates. Using a relatively new data source which contains data on patents, I find evidence consistent with my …

Political Rights And Reported Accounting Numbers: An International Study, Chu Chen

Open Access Theses & Dissertations

I examine how managers' behaviors, including earnings management and conservatism, are influenced by the political environments in 38 countries. The results indicate that greater political rights are associated with better earnings quality and more conservative reporting. I find that political institutions substitute for legal institutions in terms of managers' discretional behaviors. Specifically, a marginal increase in political rights will produce a smaller reduction in earnings management behaviors in a country with better investor protection. Similarly, a marginal increase in political rights will encourage a less improvement on accounting conservatism in a country with better investor protection.

An Ever Closer Union: An Investigation Of Accounting Measurement And Timing In The European Union, Elizabeth Marie Devos

Open Access Theses & Dissertations

This paper explores whether the implementation of a unified set of accounting standards, International Financial Reporting Standards (IFRS) is able to overcome prior reporting behaviors by using multiple measures of accounting conservatism, both conditional and unconditional, to proxy for changes in accounting outcomes. Conservatism makes a good proxy for changes in accounting outcomes because it is used as a mechanism to protect key stakeholders and the level of conservatism differs in an international context (Gray, 1988). Countries from different legal systems have different institutional structures and different reporting incentives. Therefore, the sample is bifurcated and regressions are also run based …

Too Much Of A Good Thing? The Effect Of Internal Control Monitoring System Alerts On User Perceptions Of Task-Technology Fit, Julia Kokina

Open Access Theses & Dissertations

Anecdotal and field study evidence points to both positive and negative effects of alerts produced by technology-enabled internal control monitoring systems (ICMS) (Alles et al. 2006, 2008; Debreceny et al. 2003, 2005; Perols and Murthy 2012). An important unanswered question is how those alerts impact users who process them and decide whether any corrective action should be taken. In this study I surveyed financial executives and accounting professionals to examine the impact of alerts on user perceptions of task-technology fit (TTF) (Goodhue and Thompson 1995). Alerts generated by ICMS can bring to the attention of company leadership indications of errors, …

Tax Compliance Determinants: A Proposed Model For Cross-Country Analysis, Denise Bowen O'Shaughnessy

Open Access Theses & Dissertations

The issue of tax compliance has been identified world-wide as a significant problem. The importance of understanding tax compliance behavior is essential to government policy makers, tax enforcement agents, citizens, and businesses (Hite & McGill, 1992; Joulfaian and Rider, 1998; Internal Revenue Service, 2008; Chau and Leung, 2009). Insight into the decision making process of taxpayers is crucial to researchers in assisting governments as they struggle to meet new challenges of a growing global economy while trying to balance increasing deficits and infrastructure demands. This Dissertation investigates the determinants of tax compliance behavior at an international level in an attempt …

Subordinate Accountants' Perceptions Of Their Superiors' Leadership And Performance: The Study Of Moderating Variables In The Accounting Profession, Raul Tapia, Jr.

Open Access Theses & Dissertations

The purpose of this Dissertation was to examine whether or not the self-monitoring component of adaptive self-regulation and perceptions of organizational politics moderate an accountant's interpersonal traits (interpersonal power and interpersonal trust) of how they perceived their superiors' performance and leadership ability. Accounting is a very diverse field in which individuals must work closely with their superiors to accomplish given tasks. With regulations and high principles that must be followed in daily work, accountants must act in large part to the expectations of others to complete their tasks correctly. Accountants who trust their superiors and have more confidence in his/her …