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Articles 391 - 420 of 548
Full-Text Articles in Accounting
Auditing Standards Board (Asb), January 14-17, 2019, Meeting Agenda, La Jolla, Ca, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb), January 14-17, 2019, Meeting Agenda, La Jolla, Ca, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Comment Letters On Proposed Interpretation: State And Local Government Client Affiliates (Formerly Entities Included In State And Local Government Financial Statements), January 11, 2019, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Proposed Interpretation: State And Local Government Client Affiliates (Formerly Entities Included In State And Local Government Financial Statements), January 11, 2019, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
The Interplay Among Tax Specialists, Corporate Tax Behavior, And Tax Accrual Quality, Pradeep Sapkota
The Interplay Among Tax Specialists, Corporate Tax Behavior, And Tax Accrual Quality, Pradeep Sapkota
LSU Doctoral Dissertations
Do tax specialists improve the accrual quality of tax accounts while simultaneously lowering effective tax rates (ETR)? Tax specialists are associated with lower ETRs. Since prior research finds that companies with lower ETRs are associated with lower financial reporting quality, companies that employ tax specialists may have lower tax accrual quality (TAQ). However, the potential for knowledge spillover and specialization effects suggests that tax specialists may simultaneously lower ETRs and improve TAQ. Thus, tax specialists can have an interesting influence on the joint effect with low ETRs on TAQ. I find that companies with lower ETRs are associated with lower …
Entrepreneurial Intention Of Sari Mutiara Indonesia University Student In Medan, Rosanna Purba
Entrepreneurial Intention Of Sari Mutiara Indonesia University Student In Medan, Rosanna Purba
Journal of Accounting Auditing and Business
This study examined factors that influence entrepreneurial intention of college students by using the analysis model that consists of three factors namely personality factors, contextual factors, and demography factors in Sari Mutiara Indonesia University. Research using survey questionnaires data collection by using an accidental sampling technique with the samples of this research are all the students as much 360 students from 20 different majors. Results of this study showed that : (1) There is a significant effect between the personality factors, such as locus of control and need for achievement with entrepreneurial intention of college students; (2) There is a …
The Role Of Government Internal Control Systems And Utilization Of Information Technology In Quality Reports, Evelytha Goutama, Ivan Yudianto
The Role Of Government Internal Control Systems And Utilization Of Information Technology In Quality Reports, Evelytha Goutama, Ivan Yudianto
Journal of Accounting Auditing and Business
This study aims to determine how the implementation of the government internal control system and the use of information technology in improving the quality of local-owned asset reports in the Government of West Bandung Regency, Bandung City, and Subang Regency. This study uses qualitative methods, and data collection is done by interview and documentation techniques to 12 informants who are Heads of Asset Fields in Financial and Asset Management Agency of Bandung City, Subang Regency, and West Bandung Regency. Data analysis is done by reducing data and then presenting data and drawing conclusions on data obtained according to the method …
Grants Expenditure And Capital Expenditure Pattern Analysis, Taufik Nugraha Suryana, Sri Mulyani
Grants Expenditure And Capital Expenditure Pattern Analysis, Taufik Nugraha Suryana, Sri Mulyani
Journal of Accounting Auditing and Business
The aim of this research to determine the Political Budget Cycle’s (PBC) patterns in grants expenditure and capital expenditure before, during, and after the regional election in Indonesia in 2012. The method used in this research is a mixed-method, where the first testing used simple regression (quantitative approach) then followed by content analysis (qualitative approach) for getting more finding from the data. Sample method used in this research is based on a purposive sampling method. The results showed that there were Political Budget Cyle’s patterns though there was no significant effect of Regional Election on Grants Expenditure and Capital Expenditure. …
Accounting Education Challenges In The New Millennium Era, Sofik Handoyo, Syaiful Anas
Accounting Education Challenges In The New Millennium Era, Sofik Handoyo, Syaiful Anas
Journal of Accounting Auditing and Business
The new Millennium era is closely associated with turbulence business environment along with advanced Information and technology. Job market demands university graduates to concern not only technical skills but also beyond that. Accounting education institutions must respond to the changes by providing education systems that comply with market expectations. This paper described critical thinking related new orientation of accounting education institutions in responding advanced of technology, dynamic business environment along with millennial generation characteristics. This paper explored using literature review perspective to understand the implications of advanced technology, changing the business environment, and the unique character of the millennial generation …
The Influence Of Religiosity, Nationalism, And Tax Corruption Perception On Tax Compliance, Hani Hanifah, Ivan Yudianto
The Influence Of Religiosity, Nationalism, And Tax Corruption Perception On Tax Compliance, Hani Hanifah, Ivan Yudianto
Journal of Accounting Auditing and Business
This study aims to determine the effect of religiosity, nationalism, and perceptions of tax corruption on MSMEs taxpayer compliance in the area of Bandung City. This research used taxpayer awareness, moral obligation, and quality of tax service as factors. A questionnaire was used as research instruments in data collection. Respondents in this research were individuals who run businesses that belong to small and medium micro-enterprises. Multiple linear regression with SPSS program version 23 was applied for data analysis. The results of this study concluded that religiosity, nationalism, and perceptions of tax corruption simultaneously influenced significantly to taxpayer compliance. Partially test …
Fraud In Small Businesses: A Preliminary Study, Esther Bunn, Jack Ethridge, Kaili Crow
Fraud In Small Businesses: A Preliminary Study, Esther Bunn, Jack Ethridge, Kaili Crow
Faculty Publications
This study investigates the attitudes small business owners and managers have towards fraud and internal controls. Commonly small businesses consist of long-term friends and relatives and tend to embody a culture of family, love, and trust. Four factors were identified that lend themselves to a lack of internal controls and a breeding ground for fraud. A survey was distributed to small business owners and management. The responses were analyzed and compared to the data in the 2016 American Certified Fraud Examiners Report to the Nations. Of the four expectations studied, only the anticipated results of Expectation 1 were confirmed.
2019-2020 Operating Budget, Morehead State University. Budget & Financial Planning Office.
2019-2020 Operating Budget, Morehead State University. Budget & Financial Planning Office.
Morehead State University Operating Budgets Archive
2019-2020 Operating Budget of Morehead State University.
Business Education Of Ceo-Cfo And Annual Report Readability, Ling Tuo, Yu (Tony) Zhang, Zhenfeng Liu, Ruixue Du
Business Education Of Ceo-Cfo And Annual Report Readability, Ling Tuo, Yu (Tony) Zhang, Zhenfeng Liu, Ruixue Du
Accounting Faculty Publications
Financial report readability captures the transparency and effectiveness of information communicated by firms’ executives. It’s interesting to investigate whether business knowledge, cognitive preferences, and professional ethics taught by a business education will shape the CEO/ CFO’s thinking in determining words, languages, paragraphs, and contents presented in financial reports when the self-interested CEO/CFO tends to influence the interpretation of financial information users. Using a sample of S&P 1500 CEOs and CFOs, we find that the CEO (CFO) with a business degree is associated with better (worse) readability of annual reports and the positive (negative) relation is strengthened (moderated) by internal corporate …
2018-2019 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
2018-2019 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
Morehead State University Audit Reports
2018-2019 Audit Report for Morehead State University.
Not-For-Profit Entities Best Practices In Presentation And Disclosure, 5th Edition, American Institute Of Certified Public Accountants (Aicpa)
Not-For-Profit Entities Best Practices In Presentation And Disclosure, 5th Edition, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 73th Edition, 2019; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)
U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 73th Edition, 2019; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Ua1c4/7 Student Groups & Association Photos, Wku Archives
Ua1c4/7 Student Groups & Association Photos, Wku Archives
WKU Archives Collection Inventories
Images of student groups and associations not otherwise listed.
Examining The Use Of Accounting Information In Planned Careers: A Group Project To More Fully Engage Students In Introductory Accounting Courses, Alissa Choi, Karen Schuele, Mark D. Sheldon, Mariah Webinger
Examining The Use Of Accounting Information In Planned Careers: A Group Project To More Fully Engage Students In Introductory Accounting Courses, Alissa Choi, Karen Schuele, Mark D. Sheldon, Mariah Webinger
2019 Faculty Bibliography
Most undergraduate business students are required to complete one or two introductory accounting courses, but many fail to see the value that such coursework offers their career (Chen, Jones, and McIntyre 2004). However, engaging students in exercises that explicitly demonstrate the link between course content and planned areas of study enhances the student experience in introductory accounting courses (Turner, Lesseig, and Fulmer 2006). This article presents a group project for introductory accounting courses that links course content to planned areas of study across business disciplines. We discuss all elements of the semester-long project and offer several tools to help with …
Examining The Use Of Accounting Information In Planned Careers: A Group Project To More Fully Engage Students In Introductory Accounting Courses, Alissa Choi, Karen Schuele, Mark D. Sheldon, Mariah Webinger
Examining The Use Of Accounting Information In Planned Careers: A Group Project To More Fully Engage Students In Introductory Accounting Courses, Alissa Choi, Karen Schuele, Mark D. Sheldon, Mariah Webinger
2019 Faculty Bibliography
Most undergraduate business students are required to complete one or two introductory accounting courses, but many fail to see the value that such coursework offers their career (Chen, Jones, and McIntyre 2004). However, engaging students in exercises that explicitly demonstrate the link between course content and planned areas of study enhances the student experience in introductory accounting courses (Turner, Lesseig, and Fulmer 2006). This article presents a group project for introductory accounting courses that links course content to planned areas of study across business disciplines. We discuss all elements of the semester-long project and offer several tools to help with …
Ua62/4/2 Gordon Ford College Of Business Accounting Publications, Wku Archives
Ua62/4/2 Gordon Ford College Of Business Accounting Publications, Wku Archives
WKU Archives Collection Inventories
Publications created by and about the Accounting Department.
The Survival Of The German Fintech Market: An Accounting-Based Valuation, Leonard Stuckenborg, Jens Leker
The Survival Of The German Fintech Market: An Accounting-Based Valuation, Leonard Stuckenborg, Jens Leker
The Journal of Entrepreneurial Finance
The purpose of this paper is to examine the essential characteristics of the financial statements of FinTech start-ups and to investigate which figures of balance sheets are suitable indicators of failure for this still rising group of start-ups. We conduct a quantitative analysis of 595 annual reports of FinTech start-ups issued between 2007 and 2016. Our study reveals that the balance sheets have a high share of current assets and often show losses not covered by equity. Based on the financial variables, the period of three to five years after foundation could be identified as critical phase for the future …
2018-2019 Financial Summary, Morehead State University. Budget & Financial Planning Office.
2018-2019 Financial Summary, Morehead State University. Budget & Financial Planning Office.
Morehead State University Financial Summaries Archive
2018-2019 Financial Summary of Morehead State University.
Wage Disparity In The Accounting Profession And Information Quality, Russell Williamson
Wage Disparity In The Accounting Profession And Information Quality, Russell Williamson
Theses and Dissertations--Accountancy
Does wage disparity, measured as the difference between highest and lowest paid workers, affect the quality of reported financial information? I collect accounting professional wage data from an international accounting and finance employment placement firm for the period of 1972 to 2017. I investigate to what degree wage disparity in corporate and public accounting has affected accounting information quality by testing predictions derived from equity theory and tournament theory. I find that vertical wage disparity within, as well as horizontal wage disparity between, corporate and public accounting is associated with measures of the relevance and reliability of accounting information. Specifically, …
Challenges And Opportunities Brought To The Chinese Economy By Brexit And The New Us Administration, Lucia Morales, Bernadette Andreosso-O’Callaghan
Challenges And Opportunities Brought To The Chinese Economy By Brexit And The New Us Administration, Lucia Morales, Bernadette Andreosso-O’Callaghan
Articles
The impact of Brexit and the election of Donald Trump as the 45th US president in the context of stock market reactions and economic policy uncertainty (EPU) within three key zones in ‘the Greater China Region’ (Hong Kong, Taiwan and China Mainland) are examined in this article. The chosen research period is from January 2014 to June 2017, and the EPU Index in the USA and the UK is used as a proxy to measure political uncertainty in two of the world major economies and how they impact on the Chinese stock market. The main contribution of the article can …
Déjà Vu: The Effect Of Executives And Directors With Prior Banking Crisis Experience On Bank Outcomes Around The Global Financial Crisis*, Anwer S. Ahmed, Brant E. Christensen, Adam J. Olson, Christopher G. Yust
Déjà Vu: The Effect Of Executives And Directors With Prior Banking Crisis Experience On Bank Outcomes Around The Global Financial Crisis*, Anwer S. Ahmed, Brant E. Christensen, Adam J. Olson, Christopher G. Yust
Faculty Publications
We investigate the effect of executives and directors with prior banking crisis experience on bank outcomes around the global financial crisis (GFC). Executives and directors with previous experience leading banks through a bank crisis may have been uniquely able to understand the risks, recognize the warnings signs early, and thus respond more effectively to the GFC. Controlling for other executive, director, and bank-level characteristics, we examine whether bank performance, risk taking, and accounting quality in the period immediately before and during the GFC are affected by having executives or directors who previously served as bank executives or directors during the …
The Loss Of Information Associated With Binary Audit Reports: Evidence From Auditors’ Internal Control And Going Concern Opinions*, Brant E. Christensen, Stevanie S. Neuman, Sarah C. Rice
The Loss Of Information Associated With Binary Audit Reports: Evidence From Auditors’ Internal Control And Going Concern Opinions*, Brant E. Christensen, Stevanie S. Neuman, Sarah C. Rice
Faculty Publications
This study provides evidence that binary signals in audit reports are unable to fully communicate underlying risks that are inherently continuous in nature. Specifically, we find that companies whose audit reports signal an improvement in internal control effectiveness relative to the prior year are still more likely to subsequently restate the current year’s financial statements than companies with no material weaknesses in either year. Similarly, companies deemed to no longer have substantial doubt of continuing as a going concern are still more likely to declare bankruptcy than companies with no going concern opinion in either year. Results in both settings …
Factors That Influence The Perceived Use Of The Internal Audit Function's Work By Executive Management And Audit Committee, Marc Eulerich, Joleen Kremin, David A. Wood
Factors That Influence The Perceived Use Of The Internal Audit Function's Work By Executive Management And Audit Committee, Marc Eulerich, Joleen Kremin, David A. Wood
Faculty Publications
The internal audit function (IAF) is an important component of high-quality corporate governance. We study how the head of internal audit perceives the executive management team and the audit committee to rely on the IAF's work. It is not obvious from prior work or professional anecdotes whether the IAF satisfies the needs of both groups. If multiple factors influence the IAF's work, chief audit executives (CAEs) may find themselves in a situation with competing demands, which could then compromise quality for all stakeholders. Based on a unique dataset from CAEs, two logistic regression models identify factors that influence the degree …
Real Tax Reform: An Efficient, Equitable, And Simple Plan In The U.S., Janet Mosebach, Michael Mosebach
Real Tax Reform: An Efficient, Equitable, And Simple Plan In The U.S., Janet Mosebach, Michael Mosebach
Accountancy Faculty Publications and Presentations
This paper presents real tax reform that is not only efficient, equitable, and simple but revenue neutral. It also removes a significant amount of double taxation from the individual taxpayer. The underlying premise is that businesses do not actually “pay” income taxes but pass them on to the consumer. Our plan consists of eliminating all federal income taxation of individuals and changing business taxation from a tax computed on taxable income to a tax based on total audited revenue. After computing the combined amount of federal tax currently collected from individuals and all forms of businesses, we develop a revenue-based …
Bachelor Of Science In Accounting_2019-2020, Nova Southeastern University
Bachelor Of Science In Accounting_2019-2020, Nova Southeastern University
Huizenga Undergraduate Course Catalogs
No abstract provided.
The Fall Of The 10-K Report: Measuring The Impact Of Accounting Ratios On Financial Performance, Matthew Daruty
The Fall Of The 10-K Report: Measuring The Impact Of Accounting Ratios On Financial Performance, Matthew Daruty
CMC Senior Theses
The annual 10-K report has historically been the most important aspect in assessing the position of a publicly held company. However, as the flow of information has increased with the dawn of new technologies, less and less attention has been paid to these audited financial statements. In order to assess if investors are still reacting to the information contained in the annual report, this paper examines the relationship between accounting ratios and stock price in banks traded on United States stock exchanges. By examining accounting ratios instead of simply looking at Earnings Per Share, new information was revealed regarding what …
Investigating The Impact Of Publicly Announced Information Security Breaches On Corporate Risk Factor Disclosure Tendencies, Sandra J. Cereola, Joanna Dynowska
Investigating The Impact Of Publicly Announced Information Security Breaches On Corporate Risk Factor Disclosure Tendencies, Sandra J. Cereola, Joanna Dynowska
Journal of Cybersecurity Education, Research and Practice
As the reported number of data breaches increase and senators push for more disclosure regulation, the SEC staff issued a guidance in 2011 on disclosure obligations relating to cybersecurity risks and incidents. More recently, on February 26, 2018 the SEC Commission issued interpretive guidance to help assist public companies prepare disclosures regarding cybersecurity risks and incidents. As reported incidents of cybersecurity breaches occur, investors are concerned about the risks associated with these incidents and the impact they may have on financial performance. Although the SEC staff guidance warns public companies to make timely disclosure, recognizing the threat that cybercrime poses …
Accounting Research Thesis, Henry Creel
Accounting Research Thesis, Henry Creel
Honors Theses
During the junior year of my academic career in the Patterson School of Accountancy, I participated in an accountancy thesis class. In this class we independently analyzed and assessed the financial statements and information presented by each case. The practical application of my accounting knowledge on the professionally formatted financial information presented by each case has strengthened my understanding in accounting in ways that no other class has. Through this course, I have grown in both professional and academic aspects, and my findings will be relevant for the rest of my career.