Accounting Commons^™

Guide: Prospective Financial Information, April 1, 2017, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

أهمية تطبيق نظام التكاليف على أساس الأنشطة ( Abc ) في ترشيد كلفة المنتج وتحسين القرارات الإدارية بحث تطبيقي في الشركة العراقية لإنتاج البذور – موقع غماس, محمد سمير دهيرب

Muthanna Journal of Administrative and Economics Sciences

يمثل تطور أنظمة التكاليف واحدا من أهم التحديات التي تواجه شركات القطاع الخاص والعام والمختلط الهادفة للربح، حيث تكمن مشكلة البحث في استخدام الأسلوب التقليدي لاحتساب كلفة المنتجات مما لا يتيح لهذا الأسلوب أمكانية القياس والتحديد الدقيق لهذه التكاليف. ونظرا لعدم جدوى هذا الأسلوب في خدمة الإدارة في ترشيد قرارات التسعير والربحية وتقويم الأداء التنافسي، من هنا برزت أهمية تطبيق نظام التكاليف على أساس الأنشطة ( ABC ) في الشركة العراقية لإنتاج البذور بالشكل الذي يحقق مجموعة نتائج منها قياس أفضل للتكاليف, تعزيز الرقابة على التكاليف, قرارات إدارية تخدم تسعير المنتج بشكل أفضل. ويهدف البحث إلى التعرف على سمات نظام …

The Role Of Taxes In Iraq And Their Impact On The Public Budget For The Period (2008-2014), Ra’Ed Hassan Ali

Muthanna Journal of Administrative and Economics Sciences

The study aims to illustrate the role played by taxes since they are considered as the most important tool of fiscal policy. In the present study, taxes have been divided into direct and indirect ones. In addition, there is an account for their role in the overall revenue in detail as well as their impact on the overall revenue of the general budget. Moreover, measuring the extent of their contribution to the gross domestic product through the use of statistical analysis for the period (2008-2014) by using the statistical package for social sciences (SPSS) software. This study includes three sections: …

القيادة الأبوية وتأثيرها في سلوكيات العمل (دراسة تطبيقية على عينّة من الكليات الأهلية في محافظة النجف الأشرف), علي رزاق جياد العابدي

Muthanna Journal of Administrative and Economics Sciences

يهدف هذا البحث إلى الكشف عن مدى تأثير القيادة الأبوية على سلوكيات العاملين وذلك من خلال تحسين السلوكيات الايجابية والحد من السلوكيات السلبية. وتنبع اهمية هذا البحث اولاً من عدم وجود دراسات عربية تناولت هذه المتغيرات في أنموذج فرضي واحد، وهذا يدل على وجود فجوة معرفية لابد من الخوض في دراستها، وكذلك مدى حاجة القادة في المنظمات المبحوثة الى نمط قيادي يتسم بكسب ولاء المرؤوسين واحترامهم مع اظهار الجانب الاخلاقي والخيّري تجاههم وتجاه عوائلهم . ومن اجل تحقيق اهداف البحث تمت دراسة علاقات الارتباط والتأثير بين أبعاد القيادة الأبوية المتمثلة بـ (القيادة الإستبدادية والقيادة الأخلاقية والقيادة الخيّرة) وبين أبعاد سلوكيات …

Accounting For Change: Assessing Top-Line Implications Of New Revenue Recognition Principles, Kevin M. Wargo

Honors Theses

The impending implementation of new FASB guidance regarding the practice of revenue recognition will presumably alter the periodic presentation of top-line business performance. In anticipation of these impacts, this study seeks to isolate contractual business relationships within the automotive supply chain industry in order to illuminate certain changes and make financial statement users aware that corresponding adjustments may have to be made to their perception of revenue results. By outlining the differences between new and historical U.S. GAAP, and applying the anticipated quantitative effects of such shifts within a propositional study, I seek to produce conclusions that investors and analysts …

Philanthropy Under The Microscope: A Cost-Benefit Analysis Of Small Nonprofits Conducting Financial Statement Audits, Sarah Samaniego

Senior Honors Theses

External audits are conducted by Certified Public Accountants (CPAs) and ensure the reliability of financial reporting and internal controls of a given organization. Publicly traded corporations are required by the Securities and Exchange Commission (SEC) to conduct a yearly external audit. In addition, some large or government funded not-for-profits must produce audited financial statements upon request. If an organization is not required to conduct an audit, it may still choose to undergo an independent audit. Among those that may voluntarily conduct an audit are small nonprofit organizations. Due to the unique characteristics of small nonprofits, some elements of an external …

The Equity-Financing Channel, The Catering Channel, And Corporate Investment: International Evidence, Yuanto Kusnadi, K.C. John Wei

Research Collection School Of Accountancy

We examine how stock market mispricing affectscorporate investment in an international setting. We find that investment ismore sensitive to stock prices for equity-dependent firms than for non-equity-dependentfirms in our international sample. Investment is also more sensitive to stockprices for firms located in countries with more developed capital markets (i.e.,lower costs of raising capital), higher share turnover (i.e., shortershareholder horizons), and higher R&D intensity (i.e., more opaque assets). More importantly, the positive relation between equitydependence and the sensitivity of investment to stock prices is more pronouncedfor firms located in these same countries. These findings are consistent withthe equity-financing hypothesis and the …

2017 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

Helping Hands, Gary Pan, Poh Sun Seow, Clarence Goh

Research Collection School Of Accountancy

Disruptors have found new ways of transforming various industries with intelligent technologies which have put significant pressure on enterprises in Singapore and around the world. With a good education and training system, and a cohesive relationship among the Government, businesses and people, Singapore is well placed to respond to such digital disruptions. Nevertheless, Singapore companies must strive for quality growth based on innovation, expand beyond Singapore and create an environment that enables innovation, said Minister in the Prime Minister’s Office and Labour chief Chan Chun Sing. No two industries are disrupted in the same way. With help from the Economic …

Taxation Of Income On Professional Team Athletes, Crystal M. Williamson

Senior Honors Theses

Taxation of income for the average person can be a daunting task. However, for professional athletes, this task becomes even more tedious. Professional athletes face the jock tax. This means that athletes have to pay taxes in every state in which they play a game, practice, and perform a service that is part of their contract. Professional athletes, like every United States (U.S.) citizen, are required to pay both federal and state income taxes. Since professional athletes are constantly traveling, their state of residence becomes even more important when allocating their income to the respective state. Many question the constitutionality …

قياس مستوى ممارسة التحفظ المحاسبي في الشركات المساهمة العراقية وآثارها على جودة الابلاغ المالي في التقارير المالية (دراسة تطبيقية لعينة من الشركات المساهمة المدرجة في سوق العراق للأوراق المالية), ناظم شعلان جبار

Muthanna Journal of Administrative and Economics Sciences

تعد ظاهرة انتشار درجة التحفظ بالتقارير المالية وزيادتها من أهم القضايا الجدلية في الفكر المحاسبي المعاصر، إذ شكلت محوراّ لاهتمام العديد من الأدبيات المحاسبية, على االرغم مما يتعرض له من انتقادات شديدة بسبب تعارضه مع بعض الخصائص النوعية للمعلومات المحاسبية. يقدم هذا البحث دليلا اضافيا على مستوى التحفظ المحاسبي في التقارير المالية للشركات المساهمة العراقية, كما انه يلقي الضوء على علاقة التحفظ المحاسبي بتحسين جودة التقارير المالية وأثر هذه العلاقة على قيمة المنشأة في اسواق المال. ان التحفظ قد يستخدم من ادارة الشركة طريقةً للاختيار بين البدائل المحاسبية بصورة انتهازية بالممارسة العملية من خلال بعض السياسات المحاسبية التي تطبقها الشركات, …

دور استخدام السلاسل الزمنية في التنبؤ بعدد مراجعي المؤسسات الصحية لتحقيق التنمية المكانية (بحث تطبيقي في دائرة صحة الديوانية), صلاح صاحب شاكر البغدادي

Muthanna Journal of Administrative and Economics Sciences

تعد السلاسل الزمنية اسلوبا من الاساليب الاحصائية الجديرة بالاهتمام , وامكانية استخدامها للتوقع في المستقبل, ويعتمد اسلوب تحليل السلاسل الزمنية على تتبع الظاهرة او المتغير على مدى زمني معين (سنوات عدة)، ويهدف البحث إلى معرفة مفهوم السلاسل الزمنية ودورها في التخطيط المستقبلي لتحقيق التوازن في توزيع الموارد المتاحة لتحقيق التنمية المكانية. ولتحقيق اهداف البحث تم اختيار مراكز الرعاية الصحية الاولية الحكومية في محافظة الديوانية, وتوصل الباحثان الى مجموعة من الاستنتاجات أهمها، ظهور مناطق متطورة ومناطق اقل تطورا اقتصاديا واجتماعيا وثقافيا، تركز النشاط الاقتصادي والخدمات في مناطق معدودة مما يزيد من الهجرة الى هذه المناطق وجعلها اكثر جذبا للسكان وتطورا من …

دور التدقيق الداخلي في الرقابة على الموازنة للحكومات المحلية – دراسة ميدانية في الحكومة المحلية لمحافظة ذي قار, كاظم خماط سلمان

Muthanna Journal of Administrative and Economics Sciences

استهدفت الدراسة التعرف على الاسس العلمية المتعلقة بمفاهيم وانواع الموازنات واجراءات الرقابه عليها . اجريت الدراسة على الحكومة المحلية في محافظة ذي قار , وبنيت الدراسة على فرضيتين هما ضعف دور الرقابة على تنفيذ الموازنات يؤدي الى زيادة ظاهرة الفساد , فضلا عن ضعف الاستجابة الى نتائج الرقابة على تنفيذ الموازنات يؤدي الى نفس النتيجة . استخدم الباحثان الاسلوب الوصفي في الجانب النظري والتطبيق العملي للوصول الى المعلومات التي يستفيد منها الباحثان في بحثهما . توصلت الدراسة الى مجموعة من الاستنتاجات اهمها ان الموازنة العامة تمثل نظام له مدخلات ومعالجة ومخرجات وتتطلب الرقابة على تنفيذ تلك الموازنة ان تعمل اجهزة …

Insider Versus Outsider Ceos, Executive Compensation, And Accounting Manipulation, Prasart Jongjaroenkamol, Volker Laux

Research Collection School Of Accountancy

This paper examines the role of the financial reporting environment in selecting a new CEO from within versus outside the organization. Weak reporting controls allow the CEO to misreport performance information, which reduces the board's ability to detect and replace poorly-performing CEOs as well as aggravates incentive contracting. We show that these adverse effects are stronger when the CEO is an outsider rather than an insider. Our model predicts that boards are more likely to recruit a CEO from the outside when the performance measures with which the new hire is assessed are harder to manipulate.

Insights From Educator, Smu's Views, Gary Pan, Poh Sun Seow, Kwong Sin Leong, Clarence Goh

Research Collection School Of Accountancy

Forces such as globalisation and digitalisation have led to profound changes in the business environment. Apart from technical accounting knowledge, accountants now also need to equip themselves with a range of other skills that will allow them to thrive in the economy of tomorrow. In this respect, tertiary education has a big role to play in preparing students for their first jobs.At Singapore Management University (SMU), we ensure that our Bachelor of Accountancy programme provides a holistic education emphasising real-world readiness. Centred on a strong accounting core, the curriculum is broad-based, covering business, technology, entrepreneurship, leadership skills, communications, ethics and …

Riding The Waves Of Disruption, Gary Pan, Poh Sun Seow, Clarence Goh, Melvin Yong

Research Collection School Of Accountancy

For organisations, the need to respond to disruption, digital or otherwise, has never been greater – from re-defining the way they interact with customers to delivering services and products. While disruption presents significant opportunities for businesses, the biggest risk is not taking any action at all. A radical industry shift might be required in some cases and spending time thinking about this is critical. Organisations and individuals can shield themselves from disruption by building the skills and agility to move and adapt quickly, protecting their future in the short and long term. Against this backdrop, CPA Australia and Singapore Management …

Our Future Together Industry Perspectives: Future Of Professional Learning And Entrepreneurship, Poh Sun Seow, Pan, Gary, Clarence Goh, Kwong Sin Leong

Research Collection School Of Accountancy

This report 2017 marks the second collaboration between ISCA and ICAEW after the successful launch of “Our Future Together” report in 2016 to inspire professional accountants to critically think about what the future holds for Singapore and the accountancy profession. How should accountants embrace transformation in the digital age? How should learning be redefined for the accountancy profession? How can organisational culture encourage innovation and an enterprising spirit in accountants? This report aims to shape the discussion on how education, training and professional learning should be redefined to develop professional accountants who are future-ready, so that they can continue to …

Do Politically Connected Directors Affect Accounting Quality? Evidence From China's Anti-Corruption Campaign (Rule 18), Ole-Kristian Hope, Heng Yue, Qinlin Zhong

Research Collection School Of Accountancy

We examine the impact of politically connected directors on accounting quality using a quasi experiment in China. In October 2013, “Rule 18” was issued to prohibit government and party officials, who were concurrently holding public offices or had recently retired from such positions within the last three years, from serving as directors for publicly listed firms. The regulation is part of China’s anti-corruption campaign, and it has led to a large number of politically connected directors resigning from their roles as directors involuntarily. As such, Rule 18 has effectively weakened, if not fully discontinued, the political connections of the firms …

Essays On The Tax Policy And Insider Trading, Han Shi

USF Tampa Graduate Theses and Dissertations

In the first essay I examine the relation between firm advertising and tax aggressiveness. Advertising increases firm visibility in both the product and the financial market. While investors would appreciate more tax savings, they are aware of the negative impact of tax aggressiveness on consumers’ views of the firm and hence its competitive positions in the product market. We find that firms that spend more on advertising have fewer tax sheltering activities, lower book-tax differences, and higher cash effective tax rates. Specifically, an increase of 1% on Advertising_i,t (ADVGP_i,t), the firm pays an additional tax of $0.70 …

Helm Store Collection - Hardin County, Kentucky (Mss 65), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 65. Journal of sales from 1814 to 1816 of the Helm & Green store and an 1828 account book of the John B. Helm & Company, Hardin County, Kentucky. An 1842 promissory note and constable’s summons pertaining to a debt are also included.

All Eyes On You: The Impact Of Stakeholder Attention On Earnings Quality, Scott Tolton, Michael Drake

Journal of Undergraduate Research

We behave differently when we are being watched. A large body of research finds that when observed, individuals are more likely to act in accordance with the perceived expectations or desires of the observer as a means to achieve a specific goal (e.g., positive appraisal, promotion, penalty avoidance, etc.).¹ In the corporate space, prior studies provide considerable evidence on how attention or monitoring from various parties such as auditors, analysts, business press reporters, institutional investors, and debt holders affects the financial reporting choices of managers. The current literature finds almost unilateral evidence that increased attention from these outsiders is …

Ego Depletion And Internal Controls: How Controls Can Deplete Self-Control Resources, Drew Allen, David Wood

Journal of Undergraduate Research

In order to ensure accurate financial reporting, deter fraud, and safeguard assets, companies implement internal controls throughout their organization. Internal controls can be something as simple as requiring a manager to sign off on all expenses or having two people present to handle and count cash receipts. Without these controls, companies would have to rely solely on the competency and morality of their employees or use costly and restrictive supervision and monitoring to prevent intentional and unintentional errors. While internal controls serve an important role in reducing many types of risk, controls may also have unintended consequences that can negatively …

Judging Juror Judgments: Reactions To The Discovery Of Reduced Audit Quality Acts, Hannah Whipple, Bryan Stewart

Journal of Undergraduate Research

As watchdogs of public companies’ financial reporting, auditors have the responsibility to attest whether a firm’s financial statements fairly represent its finances. As such, auditors are subject to professional standards to ensure high-quality audits. At times, however, auditors fail to meet these standards with their actions. Such actions, “which reduce evidence-gathering effectiveness inappropriately” (Malone and Roberts 1996), are referred to in the academic research literature as reduced audit quality acts (RAQAs). RAQAs increase the risk of inappropriate or misleading audit opinions, which can harm investors, lenders, and other parties, and which often lead to litigation. We seek to determine how …

Fitness Tracker Technology Motivating Healthy Living, Andrew Petersen, William Tayler

Journal of Undergraduate Research

The purpose of this project was to test whether wearing a fitness tracker, such as a Fitbit, induces wearers to increase their physical activity. We believe that when wearers know that their physical activity is being measured, they will accelerate their physical activity. To test this hypothesis, we needed a control group where we could record participants’ physical activity when the participants were unaware they were being measured. This was accomplished by using the iPhone pedometer which is automatically activated upon purchase, and relatively unknown by iPhone users. The treatment groups were given a MiFit band, which is a less …

Earnings Yield As A Predictor Of Return On Assets, Return On Equity, Economic Value Added And The Equity Multiplier, Rebecca Abraham, Judith Harris, Joel Auerbach

HCBE Faculty Presentations

This study identifies earnings yield as a measure of financial performance that is based on a firm’s ability to sell profitable goods. It excludes the irrationality that can confound market-based measures of financial performance by emphasizing a firm’s ability to earn profits as the indicator of superior performance. For the full sample, the differential effects of earnings yield on return on assets, return on equity, stock returns, economic value added and the equity multiplier are determined for firms of different size and volatility. The analysis is conducted both across industries and within the oil and gas, computer software, biotechnology and …

Applying The Theory Of Planned Behavior To Influence Auditors' Knowledge-Sharing Behavior, Xu Cheng

USF Tampa Graduate Theses and Dissertations

This study adopts the theory of planned behavior to understand and influence auditors’ knowledge-sharing behavior. Ajzen (1991) indicates that persuasive communications, such as belief-targeted messages, can be used as behavioral interventions to alter intentions and behaviors. Thus, this study develops and evaluates the effectiveness of behavioral interventions (belief-targeted messages) in encouraging auditors’ knowledge-sharing behavior. This study uses a 2×2 between-participants design. Arguments targeting behavioral beliefs and arguments targeting normative beliefs are manipulated. Consistent with expectations, the results of this study were that (1) auditors exposed to an intervention share more knowledge, compared to auditors not exposed to any interventions; (2) …

Proposed Interpretations: Responding To Noncompliance With Laws And Regulations, March 10, 2017, Comment Deadline Is May 12, 2017; Exposure Draft (American Institute Of Certified Public Accountants), 2017, March 10, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters On Proposed Interpretations: Responding To Noncompliance With Laws And Regulations, March 10, 2017,, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Regulatory Pressure And Income Smoothing By Banks In Response To Anticipated Changes To The Basel Ii Accord, Chu Yeong Lim, Kevin Ow Yong

Research Collection School of Accountancy

We examine the effects of the revised Basel II rules on bank managers’ discretionary behavior, specifically income smoothing and loan loss provisioning. As the revised rules exert greater regulatory pressure on corporate than retail banking, we predict corporate bank managers to reduce risk-taking activities or increase income smoothing. Analysis of segmental reports reveals greater (less) income smoothing in the corporate banking segments of low-capital (high-capital) banks during the Basel II period, with their managers recognizing loan loss provisions in a less timely fashion. We find no such effects for retail banking. Although we document an initially negative market reaction to …

Factors Influencing Recruitment Of Non-Accounting Business Professionals Into Internal Auditing, Geoffrey D. Bartlett, Joleen Kremin, K. Kelli Saunders, David A. Wood

Business Faculty Publications and Presentations

This paper examines factors affecting non-accounting business professionals' willingness to work in internal auditing. In a 2 × 6 experiment with 502 participants from across the country, we find that, in contrast to prior research examining accountants, business professionals have relatively favorable views of internal audit. Although they hold favorable views, participants were still less likely to apply for a position labeled as internal audit than an identical position with an alternate label. Varying the structure of internal audit, including job responsibilities, career path, and sourcing arrangement, did not affect participants' willingness to apply for an internal audit position. We …