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Accounting Commons™

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2016

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Articles 241 - 270 of 382

Full-Text Articles in Accounting

Accounting Conservatism And Stock Price Crash Risk: Firm-Level Evidence, Jeong-Bon Kim, Liandong Zhang Mar 2016

Accounting Conservatism And Stock Price Crash Risk: Firm-Level Evidence, Jeong-Bon Kim, Liandong Zhang

Research Collection School Of Accountancy

Using a large sample of U.S. firms during 1964-2007, we find that conditional conservatism is associated with a lower likelihood of a firm's future stock price crashes. This finding holds for multiple measures of conditional conservatism and crash risk and is robust to controlling for other known determinants of crash risk and firm-fixed effects. Moreover, we find that the relation between conservatism and crash risk is more pronounced for firms with higher information asymmetry. Overall, our results are consistent with the notion that conditional conservatism limits managers' incentive and ability to overstate performance and hide bad news from investors, which, …

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Ceo Overconfidence And Management Forecasting, Paul Hribar, Holly I. Yang Mar 2016

Ceo Overconfidence And Management Forecasting, Paul Hribar, Holly I. Yang

Research Collection School Of Accountancy

This paper examines how overconfidence affects the properties of management forecasts. Using both the ‘over‐optimism’ and ‘miscalibration’ effects of overconfidence to generate our predictions, we examine three research questions. First, we examine whether overconfidence increases the likelihood of issuing a forecast. Second, we examine whether overconfidence increases the amount of optimism in management forecasts. Third, we examine whether overconfidence increases the specificity and precision of the forecast. We use both options‐ and press‐based measures to proxy for individual overconfidence, and find support for all three research questions. We further find that the results are concentrated among firms that provide forecasts …

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Presentation Of The Book: "Accounting Education In Greece During The Gfc (2009-2016)", Dimitrios V. Siskos Feb 2016

Presentation Of The Book: "Accounting Education In Greece During The Gfc (2009-2016)", Dimitrios V. Siskos

Publications

A presentation of the book: Accounting Education in Greece During the GFC (2009-2016)

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Heart In Accounting (Accounting Department Newsletter, 1), Jack Welch College Of Business Feb 2016

Heart In Accounting (Accounting Department Newsletter, 1), Jack Welch College Of Business

News, Magazines and Reports

Eunsup Daniel Shim, Ph.D. Chair of Accounting and Information Systems, presents the inaugural issue of Heart in Accounting.

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Preparing Accounting Graduates For Digital Revolution: A Critical Review Of Information Technology Competencies And Skills Development, Gary Pan, Poh-Sun Seow Feb 2016

Preparing Accounting Graduates For Digital Revolution: A Critical Review Of Information Technology Competencies And Skills Development, Gary Pan, Poh-Sun Seow

Research Collection School Of Accountancy

The pervasiveness of information technology (IT) in businesses has altered the nature and economies of accounting activities. In particular, the emergence of cloud computing, eXtensible Business Reporting Language, and business analytics in recent years have transformed the way companies report financial performance and make business decisions. As a consequence, there is a surge in demand for advanced IT skills among accounting professionals. In this research, we aim to review selected articles published between 2004 and 2014 based on selected search phrases. The outcome of the review may serve as an important input for current and future accounting curriculum revisions.

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Getting Them There: Removing Barriers To The Cpa License, Michelle S. Freeman, Mark Steadman Feb 2016

Getting Them There: Removing Barriers To The Cpa License, Michelle S. Freeman, Mark Steadman

ETSU Faculty Works

Article Excerpt: An intelligent student chooses to major in accounting. She persists through fraduation with a couble major in accounting and math and meets the 150-hour minimum education requirements…..

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Six Tax Reforms For 2016, Yee Loong Sum Feb 2016

Six Tax Reforms For 2016, Yee Loong Sum

Research Collection School Of Accountancy

Offers some fresh ideas on how to make Singapore more business-friendly and socially aware.

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An Evaluation Of The Standard Setting Performance Of The Fasb, Devon Rolleri Feb 2016

An Evaluation Of The Standard Setting Performance Of The Fasb, Devon Rolleri

Dissertations, Theses, and Capstone Projects

This paper develops a framework for evaluating the effects of various organizational changes on the performance of a regulatory agency in standard setting. I apply this framework to examine whether numerous Financial Accounting Standards Board (FASB) modifications influence the performance of the Board during the standard setting process. These modifications include changes in FASB funding, voting, and Board member characteristics, particularly professional backgrounds and political affiliations. To analyze the performance of the Board, I follow the operations management literature to construct a set of variables that capture team effectiveness and managerial performance. A factor analysis on these variables produces three …

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Bank Competition And Financial Stability: Evidence From The Financial Crisis, Brian Atkins, Lynn Li, Jeffrey Ng, Tjomme O. Rusticus Feb 2016

Bank Competition And Financial Stability: Evidence From The Financial Crisis, Brian Atkins, Lynn Li, Jeffrey Ng, Tjomme O. Rusticus

Research Collection School Of Accountancy

We examine the link between bank competition and financial stability using the recent financial crisis as the setting. We utilize variation in banking competition at the state level and find that banks facing less competition are more likely to engage in risky activities, more likely to face regulatory intervention, and more likely to fail. Focusing on the real estate market, we find that states with less competition had higher rates of mortgage approval, experienced greater housing price inflation before the crisis, and a steeper housing price decline during it. Overall, our study is consistent with greater competition increasing financial stability.

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Female Board Representation And Corporate Acquisition Intensity, Guoli Chen, Craig Crossland, Sterling Huang Feb 2016

Female Board Representation And Corporate Acquisition Intensity, Guoli Chen, Craig Crossland, Sterling Huang

Research Collection School Of Accountancy

This study examines the impact of female board representation on firm-level strategic behavior within the domain of mergers and acquisitions (M&A). We build on social identity theory to predict that greater female representation on a firm's board will be negatively associated with both the number of acquisitions the firm engages in and, conditional on doing a deal, acquisition size. Using a comprehensive, multi-year sample of U.S. public firms, we find strong support for our hypotheses. We demonstrate the robustness of our findings through the use of a difference-in-differences analysis on a sub-sample of firms that experienced exogenous changes in board …

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Auditing Standards Board (Asb) Meeting Highlights, January 12-14, 2016 Sarasota, Fl, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2016

Auditing Standards Board (Asb) Meeting Highlights, January 12-14, 2016 Sarasota, Fl, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Accounting Information Systems: A View From The Public Eye, Rachelle Paige Miller, Esther Bunn, Kelly Noe Jan 2016

Accounting Information Systems: A View From The Public Eye, Rachelle Paige Miller, Esther Bunn, Kelly Noe

Faculty Publications

In order to fully appreciate the potential impact accounting information systems have on the accounting profession, an understanding of what accounting encompasses is necessary. Over the years, accounting has evolved from what many would call a “checks and balance” system to a much more complex system involving complicated activities such as calculating taxes and garnishments, auditing financial statements and processing payroll to name a few. It would be reasonable to think that advanced technology such as accounting information systems would only enhance the production of these activities. However, like with any “game changers,” there are always potential threats involved. The …

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Using Option Theory To Determine Optimal Ira Investment, Treba Marsh, Todd A. Brown, Mary Fischer Jan 2016

Using Option Theory To Determine Optimal Ira Investment, Treba Marsh, Todd A. Brown, Mary Fischer

Faculty Publications

Given the current uncertain economic trends, the decision to contribute to a personal retirement account can be a financial challenge taking a great deal of courage. Using the option theory, this paper presents arguments to justify the optimal contribution to maximize an IRA investment return.

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Rodeo In The Classroom: Activity Based Costing Simulation, Nikki Shoemaker, Marie Kelly Jan 2016

Rodeo In The Classroom: Activity Based Costing Simulation, Nikki Shoemaker, Marie Kelly

Faculty Publications

This paper describes a classroom Activity Based Costing simulation called Rodeo in the Classroom. This simulation has been used in several introductory managerial accounting and cost accounting courses in order to help students understand the difference in the application of overhead between Job Order Costing and Activity Based Costing methods. Each student is assigned their own rodeo simulation and must calculate its cost using specific cost drivers. To verify their calculations, students with the same rodeos are grouped together to compare costs. Final rodeo costs are presented to the class where differences in cost allocations and reasons for these differences …

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Recreation Department Analysis, Dr. John Delaney, Benjamin Fornek, Katherine Ziegler, Daniel Murray Jan 2016

Recreation Department Analysis, Dr. John Delaney, Benjamin Fornek, Katherine Ziegler, Daniel Murray

2015-2016: Clinton, Iowa

No abstract provided.

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2016-2017 Operating Budget, Morehead State University. Budget & Financial Planning Office. Jan 2016

2016-2017 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

2016-2017 Operating Budget of Morehead State University.

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Improving Forensic Software Tool Performance In Detecting Fraud For Financial Statements, Brian Cusack, Tau’Aho Ahokov Jan 2016

Improving Forensic Software Tool Performance In Detecting Fraud For Financial Statements, Brian Cusack, Tau’Aho Ahokov

Australian Digital Forensics Conference

The use of computer forensics is important for forensic accounting practice because most accounting information is in digital forms today. The access to evidence is increasingly more complex and in far greater volumes than in previous decades. The effective and efficient means of detecting fraud are required for the public to maintain their confidence in the reliability of accounting audit and the reputation of accounting firms. The software tools used by forensic accounting can be called into question. Many appear inadequate when faced with the complexity of fraud and there needs to be the development of automated and specialist problem-solving …

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U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 2016/17, 70th Edition; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa) Jan 2016

U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 2016/17, 70th Edition; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.

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Ole Miss Accountant – 2016, University Of Mississippi. School Of Accountancy Jan 2016

Ole Miss Accountant – 2016, University Of Mississippi. School Of Accountancy

Ole Miss Accountant

Cover story: Distinguished Alumnus Inducted into Patterson Hall of Fame

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Microfinancing In Punjab, Pakistan: How Effective Are Microloans On The Very Poor?, Kamila N. Pervaiz Jan 2016

Microfinancing In Punjab, Pakistan: How Effective Are Microloans On The Very Poor?, Kamila N. Pervaiz

Honors Undergraduate Theses

Microfinance has been around since the 1970s to help alleviate financial burden for the underprivileged by issuing microloans and credit programs to promote business activity. Microfinance institutions have helped multiple people around the world start their own businesses and become entrepreneurs through the process of microloans and offering credit at lower rates. The purpose of this paper is to explore the impact of microloan on the very poor low income borrowers in Punjab, Pakistan. Although this study was not conducted, the research is based on empirical investigation of interviews taken around the area.

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2015-2016 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office. Jan 2016

2015-2016 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2015-2016 Audit Report for Morehead State University.

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The Impact Of Authentic, Ethical, Transformational Leadership On Leader Effectiveness, Mary Kay Copeland Jan 2016

The Impact Of Authentic, Ethical, Transformational Leadership On Leader Effectiveness, Mary Kay Copeland

Business Faculty/Staff Publications

Authentic, ethical and transformational leadership in 21st century business leaders is needed. This research posits that ethical, authentic and transformational leaders are more effective, that there are incremental improvements in a leader’s effectiveness for each of these leadership qualities, and that transformational leadership moderates the impact of the leader’s authentic and ethical leadership on the leader’s outcomes. Analysis shows that authentic, ethical and transformational leadership behaviors make incremental independent contributions to explain leader effectiveness. The study did not find support for transformational leadership as a moderator of the relationships between authentic and ethical leadership behaviors and a leader’s effectiveness.

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Evolving Role Of Pharmacies In Medication Adherence, Anushree Priyadarshini Jan 2016

Evolving Role Of Pharmacies In Medication Adherence, Anushree Priyadarshini

Other resources

No abstract provided.

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Ipo Firms' Voluntary Compliance With Sox 404 As Evidence On The Value Relevance Of Internal Control Quality, Qianyun Huang, Kimberly Gleason, Leonard Rosenthal, Deborah Smith Jan 2016

Ipo Firms' Voluntary Compliance With Sox 404 As Evidence On The Value Relevance Of Internal Control Quality, Qianyun Huang, Kimberly Gleason, Leonard Rosenthal, Deborah Smith

Business Faculty Publications

Newly public firms are not required to comply with SOX 404 for their initial public offerings. This provides a unique setting in which to investigate the benefits of voluntary disclosure with SOX 404 and the value of information revealed as a consequence of compliance. We investigate whether voluntary compliance with SOX 404, either fully or partially, impacts the perceived risk of firms conducting IPOs on the first day of trading (reflected in underpricing) or following the IPO. Our results indicate that neither full compliance with SOX 404 at the time of the IPO, nor a managerial discussion of internal controls …

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Not-For-Profit Entities : Best Practices In Presentation And Disclosure; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa) Jan 2016

Not-For-Profit Entities : Best Practices In Presentation And Disclosure; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.

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Employee Benefit Plans : Best Practices In Presentation And Disclosure; Accounting Trends & Techniques, Daryl G. Krause, Diana G. Krupica, Linda C. Delahanty Jan 2016

Employee Benefit Plans : Best Practices In Presentation And Disclosure; Accounting Trends & Techniques, Daryl G. Krause, Diana G. Krupica, Linda C. Delahanty

Accounting Trends and Techniques

No abstract provided.

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A Survey Of Work Experience Requirements For Cpa Candidates In The Northeastern United States, Hugh H. Lambert Jan 2016

A Survey Of Work Experience Requirements For Cpa Candidates In The Northeastern United States, Hugh H. Lambert

Business Faculty/Staff Publications

Many states have modified the experience component for licensure as a CPA to include services other than auditing and industries other than public accounting. CPA candidates should understand the experience requirement of the state or states in which they seek licensure as a CPA. This article surveys the type and amount of work experience accepted by twelve states in the Northeastern United States.

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2015-2016 Financial Summary, Morehead State University. Budget & Financial Planning Office. Jan 2016

2015-2016 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

2015-2016 Financial Summary of Morehead State University.

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لتحليل الاقتصادي للنفقات الاستثمارية والتشغيلية لمحافظة ذي قار للمدة ( 2006 – 2014 ), علي كاظم هلال Jan 2016

لتحليل الاقتصادي للنفقات الاستثمارية والتشغيلية لمحافظة ذي قار للمدة ( 2006 – 2014 ), علي كاظم هلال

Muthanna Journal of Administrative and Economics Sciences

المستخلص : تعد هذه الدراسة كاشفة لطبيعة وحجم الانفاق الاستثماري والتشغيلي لديوان محافظة ذي قار ومجلس المحافظة للمدة ( 2014 – 2006 ) . اذ كشفت الدراسة وجود هدراً كبيراً في النفقات الاستثمارية دون تحقيق انجاز حقيقي على أرض الواقع ، اذ بلغت النفقات الاستثمارية للمدة المذكورة ( 2.050.005 ) ترليون دينار ، وهذا المبلغ لو انفق على مشاريع حقيقية ومدروسة يمكن ان ينقل المحافظة من حالة التخلف الى حالة النمو والتقدم . وبينت الدراسة حجم الهدر الكبير في الموارد المالية والتبذير والفساد على مشاريع غير أساسية وقصيرة الاجل وكثيرة العدد بدلاً من التركيز على المشاريع الاستراتيجية كبناء المدارس ومحطات …

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دور جودة التدقيق الخارجي في زيادة فاعلية عملية الفحص الضريبي, فرقد فيصل جدعان Jan 2016

دور جودة التدقيق الخارجي في زيادة فاعلية عملية الفحص الضريبي, فرقد فيصل جدعان

Muthanna Journal of Administrative and Economics Sciences

تعد دراسة الفحص الضريبي ذات أهمية بالغة لغرض ترصين العمل الضريبي وإقامته على أسس علمية وفنية دقيقة وتحقيق العدالة الضريبية، والفحص الضريبي هو دراسة وتحليل وتقييم التقارير المالية وحسابات الشركة بهدف التأكد من صحة صافي الربح. ولزيادة كفاءة عملية الفحص الضريبي وتحقيق العدالة الضريبية وإضفاء الثقة والمصداقية في التقارير المالية يتطلب ان تتم عملية التدقيق الخارجي بجودة عالية لذلك يهدف هذا البحث الى:- 1- التعرف على مفهوم واهداف وانواع الفحص الضريبي والعوامل المؤثرة في فاعليته. 2- تسليط الضوء على مفهوم واهمية جودة التدقيق الخارجي والعوامل المؤثرة عليه.3- بيان دور جودة التدقيق الخارجي في زيادة فاعلية عملية الفحص الضريبي وأختتم البحث …

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