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2019

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Articles 421 - 450 of 548

Full-Text Articles in Accounting

A Synopsis Of Basic Components Of Accounting, Julius Jordan Boyd Jan 2019

A Synopsis Of Basic Components Of Accounting, Julius Jordan Boyd

Honors Theses

The purpose of this paper is to discuss different components of accounting and discuss how they appear on financial statements. These topics are ones that accountants run into everyday while on the job. Each case covers a company or companies and focuses on one of the major themes of the accounting process for that company. Along with this it also gives us a set of scenarios to discuss. These scenarios forced me to dive deeper into the financial statements to see how this is related to the United States generally accepted accounting principles. These cases go far beyond the everyday …

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Ua99/2 Bowling Green Business University Business Manager, Wku Archives Jan 2019

Ua99/2 Bowling Green Business University Business Manager, Wku Archives

WKU Archives Collection Inventories

Records created by the business manager of Bowling Green Business University.

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Ua99/5 Bowling Green Business University Departments, Wku Archives Jan 2019

Ua99/5 Bowling Green Business University Departments, Wku Archives

WKU Archives Collection Inventories

Records created by and about the departments of Bowling Green Business University.

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Ua99/6/1 Bowling Green Business University Student Affairs Student Organizations, Wku Archives Jan 2019

Ua99/6/1 Bowling Green Business University Student Affairs Student Organizations, Wku Archives

WKU Archives Collection Inventories

Records created by student organizations.

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Ua3/8/3 President's Office-Meredith Special Audit, Wku Archives Jan 2019

Ua3/8/3 President's Office-Meredith Special Audit, Wku Archives

WKU Archives Collection Inventories

Files related to special audit conducted during Thomas Meredith's tenure as president of WKU.

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The Aids Volcano : Narratives Of Hiv/Aids In The Iranian Public Sphere, Elham Pourtaher Jan 2019

The Aids Volcano : Narratives Of Hiv/Aids In The Iranian Public Sphere, Elham Pourtaher

Legacy Theses & Dissertations (2009 - 2024)

Broadly construed, this thesis will examine the transformations in the socio-cultural construction of HIV/AIDS in Iran from the joint perspectives of media and medical sociology. Until recently, official public narratives in Iran primarily regarded AIDS to be a drug-related disease. However, beginning from the early 2010s, a new narrative frame (often called as “the third wave”) introduces a significant “alarming” collective shift in the transmissions modes of the disease toward sexual pathways. Having observed the rather rapid transformation of the public AIDS framing, this research began with an empirical question: considering the fact that the shift implied the prevalence of …

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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 Jan 2019

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 …

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The Effects Of Different Types Of Internal Controls On Employee Self-Control, Drew Allen, William G. Heninger, Scott L. Summers, David A. Wood Jan 2019

The Effects Of Different Types Of Internal Controls On Employee Self-Control, Drew Allen, William G. Heninger, Scott L. Summers, David A. Wood

Faculty Publications

One key reason companies implement internal controls is to reduce the likelihood of unethical behavior. Yet, research on ego depletion from psychology suggests that some controls may cause reductions in employees’ self-control, which could lead to increases in unethical behavior. Therefore, this study examines how different types of controls—namely preventive, detective with immediate feedback, and detective with delayed feedback—impact self-control and ethical judgments. Based on the results of three different experiments with 462 participants, we find no significant relation between self-control and the types of internal controls tested. Furthermore, we find that the types of controls tested have no effect …

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Is There Information Content In Information Acquisition?, Michael S. Drake, Darren T. Roulstone, Bret A. Johnson, Jacob Thornock Jan 2019

Is There Information Content In Information Acquisition?, Michael S. Drake, Darren T. Roulstone, Bret A. Johnson, Jacob Thornock

Faculty Publications

In this study, we examine whether investors’ actions to acquire accounting information are predictive of future firm performance because these actions partially reveal investors’ private expectations of this performance. Using a database of EDGAR downloads, we find some evidence that information acquisition of accounting reports by EDGAR users is, on average, predictive of future firm performance. We then determine the identity of the EDGAR user and examine whether different users’ private expectations will be relatively more predictive of subsequent performance. We find that the information acquisition activities of more sophisticated institutional users (e.g., hedge funds, investment banks) are more strongly …

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Disclosure Overload? A Professional User Perspective On The Usefulness Of General Purpose Financial Statements*, Michael S. Drake, Jeffrey Hales, Lynn Rees Jan 2019

Disclosure Overload? A Professional User Perspective On The Usefulness Of General Purpose Financial Statements*, Michael S. Drake, Jeffrey Hales, Lynn Rees

Faculty Publications

We survey a broad group of professionals who use financial statements as part of their job to assess the extent to which they believe financial reports suffer from disclosure overload. Consistent with the claims made by regulators, auditors, and preparers, we find that a significant portion of professional financial statement users believe disclosure overload is a problem. However, this group is in the minority, with about twice as many professional users believing that overload is not a problem and that more information should be disclosed in financial statements. This dichotomy presents a difficult challenge to standard setters aiming to improve …

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The Role Of The Business Press In The Pricing Of Analysts’ Recommendation Revisions, Minkwan Ahn, Michael S. Drake, Hangsoo Kyung, Han Stice Jan 2019

The Role Of The Business Press In The Pricing Of Analysts’ Recommendation Revisions, Minkwan Ahn, Michael S. Drake, Hangsoo Kyung, Han Stice

Faculty Publications

We investigate the information-dissemination role of the business press by examining the coverage of analyst recommendation revisions. Consistent with the press providing wider dissemination of analyst reports, we find evidence that coverage of analyst recommendation revisions significantly increases the initial market reaction to these revisions and decreases the subsequent price drift. Furthermore, we find that news flash coverage, rather than in-depth coverage, of a recommendation revision drives both the initial market reaction results and drift results. Finally, we show that broader press coverage influences the activities of large-trade institutional investors but not highfrequency traders. Overall, our findings suggest a complementary …

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Information Flows Among Rivals And Corporate Investment*, Darren Bernard, Terrence Blackburne, Jacob Thornock Jan 2019

Information Flows Among Rivals And Corporate Investment*, Darren Bernard, Terrence Blackburne, Jacob Thornock

Faculty Publications

Using a novel pairwise measure of firms’ acquisition of rivals’ disclosures, we show that investment opportunities drive interfirm information flows. We find that these flows predict subsequent mergers and acquisitions as well as how and how much firms invest, relative to rivals. Moreover, firms’ use of rivals’ information often hinges on the similarities of their products. Our results suggest that rivals’ public information, far from being unusable, helps facilitate investment and product decisions, including acquisitions and product differentiation strategies. The findings also support a learning mechanism that could partly underlie the emerging literature on peer investment effects.

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Caveat Emptor: A Study Of Fraud, Red Flags, And Investor Due Diligence, Katherina D. Albers Jan 2019

Caveat Emptor: A Study Of Fraud, Red Flags, And Investor Due Diligence, Katherina D. Albers

Honors College Theses

For decades fraud has been an ever growing problem in our society, costing Americans hundreds of billions of dollars each year. Every investor and consumer pay for the effects and damages of fraud directly or indirectly. Investors need to proactively search for red flags before investing. Through an examination of two recent frauds, Theranos and Fyre Media, I will discuss the frauds perpetrated and the red flags present that investors missed.

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Toolkit For Possibility: Creating A Coaching Culture At Your Organization, Sarah Elliott, Amber Setter, Brian Kush, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee Jan 2019

Toolkit For Possibility: Creating A Coaching Culture At Your Organization, Sarah Elliott, Amber Setter, Brian Kush, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

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2019 Cpa Firm Gender Survey, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee Jan 2019

2019 Cpa Firm Gender Survey, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

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2019 Trends In The Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, American Institute Of Certified Public Accountants (Aicpa) Jan 2019

2019 Trends In The Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

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The Survival Of The German Fintech Market: An Accounting-Based Valuation, Leonard Stuckenborg, Jens Leker Jan 2019

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 …

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Valuation Strategies For Small Businesses' Intangible Assets, Lee Dupree Jan 2019

Valuation Strategies For Small Businesses' Intangible Assets, Lee Dupree

Walden Dissertations and Doctoral Studies

Small business owners who attempt to sell their businesses may not receive full value if they do not adequately value their intangible assets. The purpose of this multiple case study was to explore effective strategies business leaders used to value intangible assets when considering the sale of their businesses. The participants for this study were 5 business owners in a metropolitan area in the southeastern United States who had successful valuation experiences during the sale of their businesses. Data were collected through semistructured interviews with participants, methodological triangulation, observations, and review of company documents. Data were analyzed using thematic analysis, …

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Employee Retention In Small Retail Businesses, Bernard Essel Jan 2019

Employee Retention In Small Retail Businesses, Bernard Essel

Walden Dissertations and Doctoral Studies

Retail small business leaders face the challenges of retaining their employees. Retail small business leaders are concerned with ineffective retention strategies, which can increase employee turnover and collapse their businesses. Grounded in Herzberg's two-factor theory the objective of this qualitative multiple case study was to explore small retail business leaders' strategies to retain employees. The participants comprised 5 small retail business leaders from Minneapolis, Minnesota, who had 5 to 10 years of employee retention experience. Data were collected from semistructured interviews and business documents. Data were analyzed using Yin's 5-phase process; 5 themes emerged to include frequent communication between management …

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Internal Control Strategies To Mitigate Fraud In Small Manufacturing Businesses In Cameroon, Thomas Ndive Molungu Jan 2019

Internal Control Strategies To Mitigate Fraud In Small Manufacturing Businesses In Cameroon, Thomas Ndive Molungu

Walden Dissertations and Doctoral Studies

Approximately 51.3% of small manufacturing businesses lack effective internal controls to deter fraud. Internal control strategies, when adequately implemented, can mitigate fraud and improve profitability in small manufacturing businesses. The objective of this single qualitative case study was to explore the internal control strategies used in a small manufacturing business to mitigate assets misappropriation fraud and improve profitability. Agency theory was the conceptual framework for this study. Five business managers in a small manufacturing firm in Cameroon participated in face-to-face semistructured interviews. The data analysis process included Yin's 5-step process. Identified themes included (a) governance at a higher management level, …

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Not Clawing The Hand That Feeds You: The Case Of Co-Opted Boards And Clawbacks, Sterling Huang, Chee Yeow Lim, Jeffrey Ng Jan 2019

Not Clawing The Hand That Feeds You: The Case Of Co-Opted Boards And Clawbacks, Sterling Huang, Chee Yeow Lim, Jeffrey Ng

Research Collection School Of Accountancy

We examine how board co-option, defined as the fraction of the board comprising directors appointed after the CEO assumed office, is related to clawback adoption. We find that co-opted boards have a lower probability of adopting clawback provisions. Further, the negative association between board co-option and clawback adoption is more pronounced when at least one co-opted member is on the compensation committee and when there is a higher likelihood that a clawback provision will be triggered. Finally, we find that board co-option is an important mechanism through which longer-tenured CEOs reduce the likelihood of clawback adoption.

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The Economics Of Managerial Taxes And Corporate Risk-Taking, Chris Armstrong, Stephen Glaeser, Sterling Huang, Daniel Taylor Jan 2019

The Economics Of Managerial Taxes And Corporate Risk-Taking, Chris Armstrong, Stephen Glaeser, Sterling Huang, Daniel Taylor

Research Collection School Of Accountancy

We examine the relation between managers’ personal income tax rates and their corporate investment decisions. Using plausibly exogenous variation in federal and state tax rates, we find a positive relation between managers’ personal tax rates and their corporate risk-taking. Moreover—and consistent with our theoretical predictions—we find that this relation is stronger among firms with investment opportunities that have a relatively high rate of return per unit of risk, and stronger among CEOs who have a relatively low marginal disutility of risk. Importantly, our results are unique to senior managers’ tax rates––we do not find similar relations for middle-income tax rates. …

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Unemployment Insurance Benefits And Income Smoothing, Tee Yong Jeffrey Ng, Tharindra Ranasinghe, Guifeng Shi, Holly I. Yang Jan 2019

Unemployment Insurance Benefits And Income Smoothing, Tee Yong Jeffrey Ng, Tharindra Ranasinghe, Guifeng Shi, Holly I. Yang

Research Collection School Of Accountancy

Labor unemployment insurance reduces unemployment concerns. We argue that these benefits moderate incentives to smooth earnings to reduce employees’ concerns about unemployment risk. Using exogenous variations in unemployment insurance benefits, we find evidence consistent with this argument. We also find that that link between unemployment insurance benefits and income smoothing is stronger when there is higher unemployment risk and when the firm is likely to employ more low-wage workers, who find unemployment insurance benefits especially useful. Our paper contributes to the literature by showing that public policy decisions such as unemployment insurance have significant, albeit probably unintended, externalities on corporate …

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'Substance' – A Singapore's Perspective, Cindy Siu Ching Wong, Siau Yan Tang Jan 2019

'Substance' – A Singapore's Perspective, Cindy Siu Ching Wong, Siau Yan Tang

Research Collection School Of Accountancy

One of the principles underpinning the OECD Base Erosion and Profit Shifting (“BEPS”) project is the concept of “substance”. Taxation is to be aligned with substance so that profits are being taxed in the location where value is created. However, what constitutes “substance” has not been clearly defined. This paper seeks to examine the concept of substance as applied in different contexts and attempts to put forth a notion of substance that is relevant to Singapore. Having examined the subject matter, the authors are of the view that it is no longer sufficient to have “substance” as a vague guiding …

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Strategies For Ensuring The Timeliness Of Small Business Financial Reporting In Nigeria, Nanzing Nangil Nden Jan 2019

Strategies For Ensuring The Timeliness Of Small Business Financial Reporting In Nigeria, Nanzing Nangil Nden

Walden Dissertations and Doctoral Studies

Small business owners in Nigeria submit financial reports to regulators and stakeholders, and they often lack strategies to ensure timeliness in the Nigeria report rendition. Lack of accounting competence and audit lag in the preparation, rendition, and submission of financial statements and reports are some of the contributors to this lack of timeliness. The purpose of this multiple case study was to explore strategies that owners of small businesses used to ensure timeliness of financial reporting. The population for this study was 5 owners of small businesses in Nigeria. Management by objectives and Hoshin Kanri were the conceptual framework for …

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Strategies To Prevent And Detect Occupational Fraud In Small Retail Businesses, Marquita V. Davis Jan 2019

Strategies To Prevent And Detect Occupational Fraud In Small Retail Businesses, Marquita V. Davis

Walden Dissertations and Doctoral Studies

Business owners' lack of strategies to prevent and detect occupational fraud in small retail businesses in the United States could result in substantial financial losses or insolvency. Grounded in Cressey's fraud triangle, the purpose of this multiple case study was to explore internal control strategies 6 owners of small retail businesses in southeastern Pennsylvania used to prevent and detect occupational fraud. Face-to-face interviews, observations, and documentation are the data collection techniques I used in this study. Data were transcribed, coded, analyzed, and member checked to identify emergent themes. Six themes emerged from the thematic analysis: financial impact, transaction responsibility and …

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Strategies To Implement Efficient Closing Cycles, Mary Christine Scott Jan 2019

Strategies To Implement Efficient Closing Cycles, Mary Christine Scott

Walden Dissertations and Doctoral Studies

Many financial leaders lack strategies to make the timely fiscal reporting needed for business to obtain profitability, competitive advantage, and sustainability. The purpose of this single case study was to explore successful strategies used to complete efficient closing cycles to evaluate performance and support business decisions. The conceptual framework for this study was process improvement and the theory of constraints. Data were collected from semistructured interviews with 5 purposively selected leaders; data were supplemented with information from the organization's website and print materials. Financial leaders who had developed successful strategies to complete timely financial statements were selected to participate in …

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Corporate Environmental Strategies For Balancing Profitability With Environmental Stewardship, Stephen I. Carmer Jan 2019

Corporate Environmental Strategies For Balancing Profitability With Environmental Stewardship, Stephen I. Carmer

Walden Dissertations and Doctoral Studies

In the United States, citizens concerned with climate change and income inequity scrutinize the activities of corporations. Sustainability and corporate social responsibility (CSR) have a critical role in business management, because stakeholders demand transparency in a company's operations. This correlation study, grounded in stakeholder theory, examined the relationship between environmental initiatives, CSR, and net profit for U.S. corporations. Participants included 96 companies with listing on either National Association of Securities Dealers Automated Quotations, or the New York Stock Exchange, or both, with and without evidence of CSR and environmental disclosures. The multiple regression analysis significantly predicted higher net profit for …

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Designing A Framework For Maintaining Good Moral Character When Providing Accounting Services To The Legal Cannabis Industry, Alice Guy Azzaro Jan 2019

Designing A Framework For Maintaining Good Moral Character When Providing Accounting Services To The Legal Cannabis Industry, Alice Guy Azzaro

Doctoral Dissertations and Projects

Cannabis, once delegated to transactions in the shadows and the constant threat of criminal prosecution, has emerged as a booming industry as states continue to legalize it for medical and recreational use. Federal lawmakers have yet to bless the use of cannabis through legislation, so the threat of criminal penalties looms for both cannabis businesses and the businesses that support them, such as CPA firms. State legalization has brought forth an industry that once operated under the radar into the light of legitimacy. With legitimacy comes the obligation to both report and pay taxes at the federal, state, and local …

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Investigating The Impact Of Publicly Announced Information Security Breaches On Corporate Risk Factor Disclosure Tendencies, Sandra J. Cereola, Joanna Dynowska Jan 2019

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 …

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