Accounting Commons^™

Auditing Standards Board (Asb), Agenda, October 28-31, 2019 New York, Ny, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board Asb Meeting, October 28-31, 2019, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

The Effect Of Sox 404(B) On Large Non-Accelerated Filers’ Earnings Per Share Rounding Behavior, David Bigos

Honors Scholar Theses

I examine whether firms with the ability to manipulate earnings per share (EPS) rounding and the incentive to defer the Sarbanes-Oxley Act of 2002 Section 404(b) (SOX 404(b)) compliance round down EPS to understate earnings before a public float evaluation in the second fiscal quarter. I build on existing literature that acknowledges some firms may manipulate the post-decimal (thousandths) digit of EPS and that firms near the SOX 404(b) public float compliance threshold may initiate avoidance techniques to defer the marginal cost of an Internal Controls over Financial Reporting (ICFR) external audit. By comparing the rounding behavior of accelerated filers …

How Does Variability In Cash Flows And Returns Influence How Top Executives Are Paid?, Kwadwo N. Asare

Accounting Department Faculty Journal Articles

I invoke agency theory to evaluate how top executives’ compensation contracts are structured, conditional on risk in the firm’s operating environment, focusing on the total, fixed, and variable components. The results suggest that companies exert some effort to adhere to agency theoretic principles in designing top executive compensation contracts. However, imperfections in the pay setting process mean that there is ample room for powerful CEOs to seek rents. Furthermore, when risk in the operating environment is measured with volatility in returns, non-CEO top executives sometimes bear greater risk than CEOs, collecting a greater percentage of their compensation in variable pay …

Open Meeting Minutes, October 22, 2019, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Open Meeting Agenda, October 22, 2019, Durham, Nc, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 20-22, 2019, Seattle, Washington, Volume 2, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.

Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 20-22, 2019, Seattle, Washington, With Index, Volume 2, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.

Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 20-22, 2019, Seattle, Washington, With Index, Volume 1, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.

Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 20-22, 2019, Seattle, Washington, Volume 1, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.

The Complexity Of Governance And Internal Audit Independence, Lily Bi

USF Tampa Graduate Theses and Dissertations

Independence is a critical foundation of all internal audit functions and internal audit services. The Institute of Internal Auditors (IIA) sets The International Standards for Professional Practice of Internal Auditing, which requires that internal audit functions maintain independence, and chief audit executives functionally report to the “board.” The term “board” is interpreted differently in different countries due to the country’s governance models. The diverse corporate governance models create different board structures and the CAE’s reporting relationship with the board. Additionally, the lack of regulatory mandate about internal audit created a reality that internal audit functions are positioned differently depending on …

The Financial And Nonfinancial Performance Measures That Drive Utility Abandonments And Transfers In The State Of Florida, Daniel Acheampong

USF Tampa Graduate Theses and Dissertations

The down trending of investor-owned water and wastewater utilities and the continuous increase in utility abandonments and transfers within the regulatory environment motivated the study of investor-owned utilities, using samples from the state of Florida. The study determined the financial and nonfinancial drivers of utility andandonments and transfers. Using the NRRI and Acheampong et al. improved financial ratios, used in utility viability studies (liquidity ratio, leverage ratio, debt to equity ratio, profit trend ratio, growth and efficiency ratio, efficiency ratio, and the profitability ratio), the study identified sixteen nonfinancial performance measures under four categories (output measure, quality measures, owners’ equity …

The Prosperity Paradox, A Review, Ryan Stenquist

Marriott Student Review

No abstract provided.

"Flourish" By Martin Seligman, A Review, Sarah J. Cummings

Marriott Student Review

In my MCOM 320 class we had to do a book report. I chose a book called "Flourish" because it interested me. Little did I know how much it would end up helping me during my college experience.

Nine Things Successful People Do Differently, A Review, Ben Randle

Marriott Student Review

“Nine Things Successful People Do Differently” by Heidi Grant Halvorson is a short informational business book that cuts right to the chase. Halvorson successfully synthesizes different behavioral research studies to offer tips on exactly what her title describes: things successful people do differently.

Podcast Spotlight: Noella Moshi And Misan Rewane On Wave, Mark Sherman

Marriott Student Review

No abstract provided.

Buzzwords, Ryan Stenquist

Marriott Student Review

No abstract provided.

Editor's Letter, Marianna Richardson

Marriott Student Review

No abstract provided.

Student Athletes: A Scholarship Is Not Enough, Hunter Vance

Marriott Student Review

No abstract provided.

Crowdfunding Challenges For New Charity Organizations, Katherine M. Lowe

Marriott Student Review

A look into the complicated and competitive world of nonprofit fundraising in the modern world. With a special emphasis on the struggles new nonprofits face in differentiating their services and attracting donors through online crowdfunding.

Full Issue: Undaunted (Volume 3: Issue 2), Marianna Richardson

Marriott Student Review

No abstract provided.

Exploring The Disconnects Between Cpa Firms And Millennials As It Relates To Tax Preparation, Dustin Micah Grant

USF Tampa Graduate Theses and Dissertations

Small Certified Public Accountant (CPA) firms are facing a demographic market shift as baby boomers leave the workforce and are replaced by millennials. Today, small CPA firms rely on tax services from baby boomers and older clients for the majority of revenue, but millennials now represent the largest percentage of the workforce. This growing disconnect suggests a potential issue for small CPA firms. The following research explores the issues and opinions of millennial-aged tax filers and partners in small CPA firms on compiling and filing individual federal income tax returns in the United States.

Semi-structured interviews were conducted with both …

Financial Accounting For Non-Business Majors Bus 200, Andree Rathemacher

Library Impact Statements

No abstract provided.

Using Cultural Mindsets To Reduce Cross‐National Auditor Judgment Differences, Aaron Saiewitz, Elaine Ying Wang

Department of Accounting Faculty Research

In a globalized audit environment, regulators and researchers have expressed concerns about inconsistent audit quality across nations, with a particular emphasis on Chinese audit quality. Prior research suggests Chinese audit quality may be lower than U.S. audit quality due to a weaker institutional environment (e.g., lower litigation and inspection risk) or cultural value differences (e.g., greater deference to authority). In this study, we propose that lower Chinese audit quality could also be due to Chinese auditors' different cognitive processing styles (i.e., cultural mindsets). We find U.S. auditors are more likely to engage in an analytic mindset approach, focusing on a …

Advances In Global Business And Economics: Volume 2, Cihan Cobanoglu, Muhittin Cavusoglu, Abdulkadir Corbaci

University of South Florida (USF) - M3 Publishing

This is the second volume of the Advances in Global Business and Economics Book Series. This volume has the following parts:

• Part 1: Accounting
• Part 2: Consumer Behavior
• Part 3: Corporate Finance & Governance
• Part 4: Economics
• Part 5: Education & Training
• Part 6: Environmental Issues/Sustainability & Green Tourism
• Part 7: Finance & Banking
• Part 8: Food and Beverage Management
• Part 9: Hospitality & Tourism/Smart Tourism
• Part 10: Human Resource Management
• Part 11: Innovation & Entrepreneurship
• Part 12: International Trade
• Part 13: Leisure Management
• Part 14: Management
• Part 15: Social Science Studies
• Part 16: Technology/E-Business/Social Media

ISBN: 978-1-7321275-5-5

Proceedings Of The Global Conference On Business And Economics: Volume 2, Cihan Cobanoglu, Muhittin Cavusoglu, Abdulkadir Corbaci

University of South Florida (USF) - M3 Publishing

This is the second volume of the Global Conference on Business and Economics Proceedings Series.

ISSN: 2641-502X

Financial Market Development And Firm Investment In Tax Avoidance: Evidence From Credit Default Swap Market, Hyun A. Hong, Gerald J. Lobo, Ji Woo Ryou

School of Accountancy Faculty Publications

Lenders reduce their monitoring efforts after hedging their credit risk exposure through credit default swap (CDS) contracts, which are akin to insurance against borrowers’ adverse credit events. In this study, we examine whether, upon observing the reduced lender monitoring following CDS trading, shareholders demand that borrowing firms invest in more aggressive tax planning strategies, which were previously constrained by risk-averse lenders. Using a difference-in-differences design that exploits the variation in timing of the inception of CDS trading, we document that borrowers exhibit greater tax avoidance after the inception of CDS trading. Consistent with shareholders stepping up their demands post-CDS, we …

More Than The Bottom Line, Edmund Keung, Themin Suwardy, Yew Kee Ho

Research Collection School Of Accountancy

In the second instalment of a three-part series on financial literacy, SMU Dean of Postgraduate Professional Programmes and Associate Professor of Accounting (Practice) Themin Suwardy, NUS Associate Professor of Accounting Edmund Keung and SIT Associate Provost and Professor of Accounting Ho Yew Kee discussed three important accounting concepts that investors need to understand in order to know how a company is performing financially.

Perception Of Nonprofit Employees And Board Governance On The Internal Control Of Contributions: A Qualitative Study, Holly Andrea Caldwell

Doctoral Dissertations and Projects

This research contributes to the very limited number of qualitative studies on the development and implementation of internal controls in nonprofit organizations. The study explored the understanding of perceptions regarding internal controls in cash contributions from nonprofit organizational employees, Executive Directors/CEOs, and board members. This embedded single-case study consists of eight nonprofit organizations located in the Commonwealth of Virginia of the United States. Eleven themes of board governance, communication, contributions, development of policies and procedures, efficiency, fiduciary duty, leadership, resource availability, separation of duties, training, and trust were identified through interviews, review of policies and procedures for cash receipts and …

Understanding The Connection Of Performance And Z-Scores For Manufacturing Firms In South Korea, S.L. Foo, Shaakalya Pathak

Research Collection School Of Accountancy

South Korea is a key leading economy in the Asia Pacific region. This study examines the relationship between the financial health, as measured by the Altman Z-Score, and corporate performance, as measured by the Return on Equity (ROE), of listed manufacturing companies in this market. A linear regression has been conducted between these variables to determine the magnitude and direction of their relationships. The trends of Z-Scores over a five-year period have also been analysed. The analysis covers the period from 2013 to 2017 (inclusive) and yields a statistically positive correlation between ROE and the Z-Score for the market. South …