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Articles 271 - 300 of 469
Full-Text Articles in Accounting
Amendment To The Effective Dates Of Sas Nos. 134–140; Statement On Auditing Standards, 141 (May 2020), American Institute Of Certified Public Accountants. Auditing Standards Board
Amendment To The Effective Dates Of Sas Nos. 134–140; Statement On Auditing Standards, 141 (May 2020), American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Managing The Going Concern Risk In An Uncertain Environment An Analysis Of Regulatory Guidance And Financial Relief For The Covid-19 Pandemic, Nicholas C. Lynch, Michael F. Lynch, Charles Cullinan
Managing The Going Concern Risk In An Uncertain Environment An Analysis Of Regulatory Guidance And Financial Relief For The Covid-19 Pandemic, Nicholas C. Lynch, Michael F. Lynch, Charles Cullinan
Accounting Department Faculty Journal Articles
manufacturing company Regal Beloit reports that it has drawn $255 million on its line of credit, even though it "has a strong balance sheet and does not currently intend to use the borrowed proceeds, but believes an abundance of caution regarding its cash position is prudent at this time." Management's Responsibility The responsibility to prepare financial statements on a going concern basis under U.S. GAAP and the International Financial Reporting Standards (IFRS) falls on management. Managers must look forward for a "reasonable period of time," defined as 12 months from the financial statement issue date or 12 months from the …
Maximizing Returns For Investors Using Modern Portfolio Theory And The Efficient Frontier, Charity Smith Parkinson
Maximizing Returns For Investors Using Modern Portfolio Theory And The Efficient Frontier, Charity Smith Parkinson
Undergraduate Honors Capstone Projects
There exists an efficient frontier upon which there is an optimal point of allocation of an investor’s assets among different types of investment vehicles. Identifying this point and allocating a portfolio accordingly allow an investor to capture the highest market return with the least amount of risk. This research study offers a model which can be used to find this optimal investment allocation and discusses the challenges and assumptions associated with using it. Using techniques discussed in Markowitz (1952), we obtain the optimal allocation of wealth for two portfolios of 13 and 12 assets, respectively. Such a model is not …
Frauds In K-12 School Districts, Cassandra Lorraine Zinnel
Frauds In K-12 School Districts, Cassandra Lorraine Zinnel
Honors Program Theses
When a child is dropped off at school, thinking a fraud could happen would be the farthest thing from one’s mind. This paper will be examining school frauds happening in five different states to see any trends within the data. The investigated trends included how the frauds were discovered, how the patterns of cases looked in the last 15 years, and which controls were defective that allowed the fraud to occur. The paper analyzes the state auditor reports from several states dealing with school frauds. This paper will demonstrate an understanding of why school frauds happen and why they happen …
A Case Study On Whether A Business Should Own Or Lease Its Real Estate, Benjamin Cooper
A Case Study On Whether A Business Should Own Or Lease Its Real Estate, Benjamin Cooper
Finance Undergraduate Honors Theses
Businesses are continually faced with many difficult decisions to make daily that can have a significant impact on their success. Whether it is if they should adopt a new accounting practice, work with a new supplier, or push into a new consumer sector, these decisions will affect their operations and long-term plans. One of these major decisions that a business has to make is whether they should own or lease their real estate. Depending on the size, type, and scope of a business this decision could be made differently but for certain companies there is definitely a correct answer. Buying …
Cases Concerning The Accounting Profession, Samuel Crews
Cases Concerning The Accounting Profession, Samuel Crews
Honors Theses
These case studies were conducted to investigate different matters in the accounting profession. They range from topics on comparisons of cities to the impact of political decisions on the economy to an investigation of a company's financial statements.
Negotiations Between Mother Nature And Man's Most Powerful Creation: The Environmental Crisis And The Corporate Paradigm, Drew Zaweski
Negotiations Between Mother Nature And Man's Most Powerful Creation: The Environmental Crisis And The Corporate Paradigm, Drew Zaweski
Accounting
I came to the University at Albany intending to study accounting. While here I decided to add communication as a minor and was privileged to enroll in courses beyond the scope of, yet still relatable to, accounting. Such courses include the Theory of Organizational Communication, Studies in Public Persuasion - Communication in Professional Contexts, and Conference and Group Leadership all taught by Dr. Patricia Gettings; another was Environmental Economics taught by Mary Mallia. Throughout my time at the University at Albany, one of my favorite educational experiences has been when I am able to make connections between classes and across …
Impact Of Salt Deduction Cap On Individual Tax Liability, Mahum Chaudhry
Impact Of Salt Deduction Cap On Individual Tax Liability, Mahum Chaudhry
Honors Theses
The Tax Cuts and Jobs Act of 2017 placed a cap of $10,000 on the State and Local Tax deduction. A survey was carried out to compare individuals' tax liability in 2017 (before the cap) with their tax liability in 2018 (after the cap). The results suggest that fewer people itemized in 2018, and most belonged to the high-income group. Many individuals who itemized in 2018 also saw an increase in their federal tax liability. Most individuals with less than $100,000 yearly income opted for the standard deduction and saw a decrease in their federal tax liability in 2018 (in …
The Impact Of Big Data On Audit Evidence And The Level Of Assurance, Sachin Yadav
The Impact Of Big Data On Audit Evidence And The Level Of Assurance, Sachin Yadav
Honors Theses
This study seeks to establish the relationship between Big Data and its impact on the quality of audit evidence and the level of assurance perceived by the end-users. Currently, auditors rely on sampling to provide reasonable assurance that a company’s financial statements are materially in accordance with a country’s Generally Accepted Accounting Principles (GAAP). With Big Data, auditors can minimize the risk posed by sampling, and therefore, provide a reasonable level assurance. The present study examines financial statement users’ perceptions of the level of assurance when auditors present unqualified opinions using Big Data during the audit engagement. It observes this …
Digitalisation Of Smes In Singapore: An Institute Of Higher Learning-Enterprise Partnership Model, Benjamin Huan Zhou Lee, Gary Pan
Digitalisation Of Smes In Singapore: An Institute Of Higher Learning-Enterprise Partnership Model, Benjamin Huan Zhou Lee, Gary Pan
Research Collection School Of Accountancy
An SME had commissioned a team of five accounting students to develop a forecasting model using analytics. The student team was from the Accounting Analytics Capstone (SMU-X) course offered by the School of Accountancy, Singapore Management University (SMU), in January 2018. For this project, the student-consultants applied their knowledge of accounting data and analytics, combining it with a multidisciplinary approach to solve real-world complex financial analytical problems that have real-time consequences.
Does Litigation Deter Or Encourage Real Earnings Management, Sterling Huang, Sugata Roychowdhury, Ewa Sletten
Does Litigation Deter Or Encourage Real Earnings Management, Sterling Huang, Sugata Roychowdhury, Ewa Sletten
Research Collection School Of Accountancy
In this paper, we rely on an exogenous shock to examine the impact of litigation risk on real earnings management (REM). We conduct differences-in-differences tests centered on an unanticipated court ruling that reduced litigation risk for firms headquartered in the Ninth Circuit. REM increases significantly following the ruling for Ninth-Circuit firms relative to other firms, consistent with litigation risk deterring REM. Additional analyses reveal that REM rises more following the ruling when firms issue more optimistic disclosures. The evidence is consistent with litigation deterring REM by constraining managers' ability to issue optimistic and misleading disclosures that can conceal the myopic …
Perceived Stakeholder And Stockholder Views: A Comparison Among Accounting Students, Non-Accounting Business Students And Non-Business Students, Anju A. Shajan
Perceived Stakeholder And Stockholder Views: A Comparison Among Accounting Students, Non-Accounting Business Students And Non-Business Students, Anju A. Shajan
Theses and Dissertations
In this study, I tested the perceived attitudes of students towards Corporate Ethics and Social Responsibility (CESR). I assessed whether students within a particular major are more or less likely to exhibit ethical reasoning compared to students within other majors. Specifically, I tested the perceived differences in stakeholder and stockholder views among accounting, business, and non-business students. I conducted the study utilizing the Perceived Role of Ethics and Social Responsibility Scale (PRESOR) while controlling for gender, age, work experience, and degree of religiosity. Results show that accounting students generally have a higher perception of stakeholder views and a lower perception …
Proposed Revised Interpretation: Records Requests, May 1, 2020, Comments Are Requested By September 30, 2020; Exposure Draft (American Institute Of Certified Public Accountants), 2020, May 1, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Revised Interpretation: Records Requests, May 1, 2020, Comments Are Requested By September 30, 2020; Exposure Draft (American Institute Of Certified Public Accountants), 2020, May 1, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Financial Accounting Case Studies, Paul Andress
Financial Accounting Case Studies, Paul Andress
Honors Theses
This thesis is a combination of twelve different accounting case studies. These cases represent a culmination of two semesters’ worth of research on various topics that will help my career as an accountant. The cases range from company case studies to in-class activities including an excel certification course. The cases caused me to think critically about topics that affect the accounting profession which are not typically covered in my accounting course work. For example, the cases investigated Brexit, the financial crisis of 2008, and universal basic income. Also, the cases provided me with advice through interviews with experienced people in …
A Comprehensive Evaluation Of Accounting Methods And Applications Through Case Studies, Dorothy Meachum
A Comprehensive Evaluation Of Accounting Methods And Applications Through Case Studies, Dorothy Meachum
Honors Theses
This following thesis is a compilation of the case studies assigned by Dr. Victoria Dickinson, in fulfillment of the requirements for the University of Mississippi, Sally McDonnell Barksdale Honors College, and the Professional Research and Development Thesis Program. Each of the twelve case studies pertains to a different topic or problem concerning the application of accounting standards, accounting principles, or financial statement preparation and analysis. In addition, these cases present the application of accounting studies to real world scenarios, incorporating various fields such as finance, investments, risk assessment, and economics. Each of the financial cases introduced a company using their …
The Negative Impact Of Ambulatory Acquisitions On The Cost Of Business Health Insurance, Elizabeth Thomas Koss
The Negative Impact Of Ambulatory Acquisitions On The Cost Of Business Health Insurance, Elizabeth Thomas Koss
Doctoral Dissertations and Projects
This dissertation research study was designed to contribute to the growing body of academic knowledge regarding the increase in acquisition activity (Capps, Dranove, & Ody, 2018) and the annual increase in the cost of health insurance premiums for small to middle size businesses (Camilleri, 2018; Cowley, 2004; D’Arrigo, 2019; Guo & Tao, 2015). This research specifically addressed the HCPCS billing rates of procedures before and after acquisition. Further, it examined the annual increase in percentage of ambulatory physicians compared to the increase percentage in health insurance premiums. Finally, the increase in health insurance premiums was evaluated based on age, type …
The Strategic Disclosure Of Currency Headwinds And Tailwinds, Kevin Butler
The Strategic Disclosure Of Currency Headwinds And Tailwinds, Kevin Butler
Graduate Theses and Dissertations
In this study, I examine whether companies are more likely to disclose revenue growth adjusted to remove the effects of foreign currency fluctuations (constant-currency revenue growth rates) when currency fluctuations decrease revenue growth (i.e., there is a currency headwind) than when currency fluctuations increase revenue growth. Public companies increasingly cite non-GAAP performance metrics when announcing earnings. While regulators see value in non-GAAP reporting, they continue to express concern that it is carried out inconsistently and in a misleading manner. Because the disclosure of constant-currency revenue growth is discretionary, companies have an incentive to strategically disclose it only when it benefits …
Checklists And Illustrative Financial Statements : Not-For-Profit Entities, April 30, 2020, American Institute Of Certified Public Accountants (Aicpa)
Checklists And Illustrative Financial Statements : Not-For-Profit Entities, April 30, 2020, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Change Management Over Financial Information: A Multi-Criteria Evaluation Of System Change Controls Using Desirability Functions, Angel R. Otero, Christian Sonnenberg, Ivonne Delgado-Perez
Change Management Over Financial Information: A Multi-Criteria Evaluation Of System Change Controls Using Desirability Functions, Angel R. Otero, Christian Sonnenberg, Ivonne Delgado-Perez
Communications of the IIMA
The increasing complexity of information technology, attacks on confidential information, and the passing of new laws and regulations have shifted the focus around internal controls in organizations. Particularly, general information technology controls related to change management (i.e., system change controls) are critical in ensuring the integrity, completeness, and reliability of financial information. The literature points to various evaluation methods for these controls to determine which ones to implement. However, these methods do not necessarily consider relevant organization constraints, preventing the inclusion of required controls or the exclusion of unnecessary controls. This paper proposes a novel approach, using Desirability Functions, for …
Auditing Standards Board (Asb), Meeting Agenda, April 27-30, 2020, Chicago, Il, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb), Meeting Agenda, April 27-30, 2020, Chicago, Il, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Nutrition And The Labor Market, Jesse Defalco
Nutrition And The Labor Market, Jesse Defalco
Showcase of Undergraduate Research and Creative Endeavors (SOURCE)
Do different income levels affect the foods people consume? It is commonly known that healthier foods are more expensive than unhealthy foods. Those with lower incomes tend to gravitate toward fast food and junk food, with those with higher incomes tend to gravitate toward fruits, vegetables, and healthier options, including having personal chefs and ordering proportioned meals delivered to their homes. Lower income people consuming unhealthy foods potentially leads to health issues such as malnutrition, high blood pressure, obesity, and diabetes. Not everyone is aware of the health side effects of their diets. It is shown that people who are …
The Impacts Of Financial Compensation Of Student-Athletes In Ncaa Division I Men's Basketball On The Labor Market, Gabriel Boscardin Dias
The Impacts Of Financial Compensation Of Student-Athletes In Ncaa Division I Men's Basketball On The Labor Market, Gabriel Boscardin Dias
Showcase of Undergraduate Research and Creative Endeavors (SOURCE)
The purpose of this study is to identify the impacts that financial compensation of men’s basketball student-athletes in the NCAA Division I will have on the market of collegiate athletics. As the NCAA is facing issues involving governmental pressure to allow student-athletes to receive monetary compensation for the use of their names, images, and likenesses (NLI), the consequences will inevitably impact the entire sports industry. The main pressure the Association is facing now involves the compensation of men’s basketball student-athletes, as they are part of the sport that brings the largest amount of revenue via sponsors and television contracts. This …
Auditing Standards Board (Asb) Meeting Highlights, April 20, 2020, Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting Highlights, April 20, 2020, Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Australian National Audit Office: Evaluating Australian Army Program Performance, Bert Chapman
Australian National Audit Office: Evaluating Australian Army Program Performance, Bert Chapman
Libraries Faculty and Staff Scholarship and Research
The Australian National Audit Office (ANAO) evaluates the management and financial performance of Australian government programs for the Australian Parliament, Australian government agencies, Australian taxpayers, and individuals interested in the performance of these programs globally. This article examines how ANAO has examined the performance of Australian Army programs and strengths and weaknesses found in these programs while recommending changes to improve program performance. It also examines how government agencies and corporations which have been the subject of ANAO analyses have reacted to ANAO findings. This assessment also examines how Plan B (the possibility that Australia might have to rely less …
The Impact Of Tax Complexity On Foreign Direct Investment Before And After The 2008 Global Financial Crisis, Carlos G. Ramos
The Impact Of Tax Complexity On Foreign Direct Investment Before And After The 2008 Global Financial Crisis, Carlos G. Ramos
USF Tampa Graduate Theses and Dissertations
Foreign direct investment (FDI) is an increasingly significant element of today’s global economy. Since the 1980s, global FDI flows have experienced impressive increments up until 2007. FDI flows decreased significantly during the years following the global financial crisis of 2008 and have not yet returned to pre-crisis levels. Since the 2008 global financial crisis, significant changes have occurred in the regulatory and international investment environments while complexity of national tax systems had steadily increased during the past century. This study analyzes the effect of national tax complexity on FDI before and after the 2008 global financial crisis. The Heckman selection …
Amendments To Au-C Sections 725, 730, 930, 935, And 940 To Incorporate Auditor Reporting Changes From Sas Nos. 134 And 137; Statement On Auditing Standards, 140 (April 2020), American Institute Of Certified Public Accountants. Auditing Standards Board
Amendments To Au-C Sections 725, 730, 930, 935, And 940 To Incorporate Auditor Reporting Changes From Sas Nos. 134 And 137; Statement On Auditing Standards, 140 (April 2020), American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Stock Market Contagion During The Global Financial Crises: Evidence From The Chilean Stock Market, Sakthi Mahenthiran, Tom Gjerde, Berta Silva
Stock Market Contagion During The Global Financial Crises: Evidence From The Chilean Stock Market, Sakthi Mahenthiran, Tom Gjerde, Berta Silva
Scholarship and Professional Work - Business
The study examines evidence for the transmission of the US and EU financial crises via investor holdings into the Chilean stock market following two global financial crises, in 2008 and 2011. The study modified the models of Bekaert et al. (2014), and Dungey and Gajurel (2015) on the 2007–2009 global financial crisis and extends the period to include the European debt crisis of 2010–2011. The study produced three main contributions. First, changes in the equity holdings of retail investors were a key source of contagion following the 2008 US financial crisis. Second, investor herding during the 2011 financial crisis is …
The Importance Of Business Plan Proficiency To Business School Graduates, Madeline Colclasure
The Importance Of Business Plan Proficiency To Business School Graduates, Madeline Colclasure
Senior Honors Theses
Small businesses are one of the largest groups of employers in the United States. Success of these businesses is, therefore, very important to the economy at large. Entrepreneurs who write business plans, in general, receive more funding from third parties such as banks and venture capital firms and are more likely to be successful. Entrepreneurs who receive a business education and have the support of a mentor are also more likely to be successful in the long term. Incorporating business planning, and activities such as business plan competitions and building incubators on campus, enhance classroom learning.
The Importance Of Disclosing Cybersecurity Risks And Incidents In A Company’S 10-K, Anna Duplechin
The Importance Of Disclosing Cybersecurity Risks And Incidents In A Company’S 10-K, Anna Duplechin
Honors Capstones
No abstract provided.
Racialized Tax Inequity: Wealth, Racism, And The U.S. System Of Taxation, Palma Joy Strand, Nicholas A. Mirkay
Racialized Tax Inequity: Wealth, Racism, And The U.S. System Of Taxation, Palma Joy Strand, Nicholas A. Mirkay
Northwestern Journal of Law & Social Policy
This Article describes the connection between wealth inequality and the increasing structural racism in the U.S. tax system since the 1980s. A long-term sociological view (the why) reveals the historical racialization of wealth and a shift in the tax system overall beginning around 1980 to protect and exacerbate wealth inequality, which has been fueled by racial animus and anxiety. A critical tax view (the how) highlights a shift over the same time period at both federal and state levels from taxes on wealth, to taxes on income, and then to taxes on consumption—from greater to less progressivity. Both of these …