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Articles 31 - 60 of 367
Full-Text Articles in Accounting
How To Prepare Young Finance & Accounting Professionals For Digital Revolution, Clarence Goh, Gary Pan, Chi Kwan Yuen
How To Prepare Young Finance & Accounting Professionals For Digital Revolution, Clarence Goh, Gary Pan, Chi Kwan Yuen
Research Collection School Of Accountancy
Automation will alter the work of accountants in the coming years. However, accountants will always have a central role to play in business. In order to continue to thrive, the profession will need to position itself to capitalise on the opportunities that automation will bring. This involves identifying areas of work which computers cannot automate, and to focus on deepening contributions in these areas. This calls for a radical transformation of accounting education in order to equip accounting graduates with relevant work skills that will allow students to navigate a future workplace where computers and technology are the norm.
International Tax Competition And Foreign Direct Investment In The Asia-Pacific Region: A Panel Data Analysis, Chengwei Xu, Alfred M. Wu
International Tax Competition And Foreign Direct Investment In The Asia-Pacific Region: A Panel Data Analysis, Chengwei Xu, Alfred M. Wu
Research Collection School Of Accountancy
Purpose: The purpose of this study is to investigate how a country's competitive tax policy influences its inward foreign direct investments (FDI) in the Asia–Pacific region, even when given particular constraints (e.g., population, public governance, skilled labor, and so on) exist. Design/methodology/approach: The paper uses the system GMM estimation approach to test the hypothesis. Data on FDI, corporate income tax, and various confounding factors were drawn from Ernst and Young's worldwide corporate tax guide, the World Bank, and other sources to create a panel of 28 economies over the period 2000–2016. Findings: The present research confirms the negative association between …
Examination Of The Attribution Of Blame For Accounting Errors Under The Proposed 2024 Cpa Examination Structure, Laura Jean Kaufmann
Examination Of The Attribution Of Blame For Accounting Errors Under The Proposed 2024 Cpa Examination Structure, Laura Jean Kaufmann
Honors Program Theses
To adapt to the changing business environment, the accounting profession has proposed and ratified a significant change in the Certified Public Accountant (CPA) exam and licensing structure. The change is expected to be implemented in January 2024. The new exam will consist of two parts, a ‘core’ exam focusing on foundational elements of accounting, auditing, tax, and technology, and ‘expert’ exams in three sub-discipline areas: tax, technology, and assurance. Candidates are allowed to take one of the expert exams. Upon passing the core and one of the expert exams, a candidate is eligible to become a CPA, and eligible to …
Contracting And Reporting Conservatism Around A Change In Fiduciary Duties, Daniel Bens, Sterling Huang, Liang Tan, Wan Wongsumwai
Contracting And Reporting Conservatism Around A Change In Fiduciary Duties, Daniel Bens, Sterling Huang, Liang Tan, Wan Wongsumwai
Research Collection School Of Accountancy
We exploit an influential 1991 Delaware court ruling to examine the impact of changes in managerial fiduciary duties on firms’ accounting and contracting choices. The ruling expanded directors’ fiduciary duties in favor of creditors and away from shareholders for a specific group of firms. Using a hand-collected sample of debt contracts around the ruling date, we find that, following the ruling, debt contracts of affected firms rely less on the use of income escalators (provisions in loan contracts which require changes in net worth to reflect losses in full, but only partially for gains and profits) and other conservative adjustments …
Feedback On The International Accounting Standards Board Discussion Paper On Business Combinations—Disclosures, Goodwill And Impairment, Pearl Hock-Neo Tan
Feedback On The International Accounting Standards Board Discussion Paper On Business Combinations—Disclosures, Goodwill And Impairment, Pearl Hock-Neo Tan
Research Collection School Of Accountancy
No abstract provided.
Exploring The Impact Of Tariffs On Foreign Direct Investment And Economic Prosperity, Vanessa Fong, James Mohs
Exploring The Impact Of Tariffs On Foreign Direct Investment And Economic Prosperity, Vanessa Fong, James Mohs
Accounting Faculty Publications
The global economic environment has become more interconnected, a significant portion of which can be attributed to countries welcoming foreign businesses through foreign direct investments (FDI). FDI is powerful in its ability to grow and develop home companies while shaping host economies, which lays out a critical role in the generating opportunities, strengthening economies, and the circulation or velocity of capital. This paper extends the initial work of Ranish, Mentz and Mohs (2015) relating to global value chain decision making. The purpose of this research is to review and outline the sensitivity to Tariff’s on FDI and economic growth. The …
Insider Trading Enforcement And The Private Information Environment: Evidence From The Newman Ruling, Andrew T. Pierce
Insider Trading Enforcement And The Private Information Environment: Evidence From The Newman Ruling, Andrew T. Pierce
Graduate Theses and Dissertations
I exploit a shock to U.S. insider trading law to investigate whether a reduction in the enforceability of tipper-tippee insider trading restrictions leads to changes in information parity among investors and the efficiency of price discovery. The December 2014 Federal Second Circuit Court of Appeals ruling in US v. Newman constrained enforcement by restricting the types of exchanges between managers and investors that trigger tipper-tippee insider trading liability. Following Newman, I find that Second Circuit hedge funds experienced a significant increase in their stock picking ability of Second Circuit stocks in terms of preempting future earnings announcement returns and future …
An Analysis Of Robotic Process Automation For Accountants, Olivia Sturgill
An Analysis Of Robotic Process Automation For Accountants, Olivia Sturgill
Undergraduate Honors Theses
The objective of this thesis paper is to answer the question: is robotic process automation efficient/beneficial and should accountants consider its implementation? For accountants, robotic process automation is a software that “perform[s] tasks such as processing sales and financial transactions, managing data, communicating between different systems, and access management, as well as monitoring and reporting” (Seasongood, 2016). In order to determine whether or not RPA should be implemented, a survey was found that had over 500 responses from varying companies currently using RPA. A statistical analysis will be performed in order to determine if any statistical significances exist between questions …
Assessment And Student Motivations Through The Lens Of Agency Theory, Prasart Jongjaroenkamol
Assessment And Student Motivations Through The Lens Of Agency Theory, Prasart Jongjaroenkamol
Research Collection School Of Accountancy
Assessment is used to evaluate student learning and to motivate students to learn. Instructors generally have the option of using individual assessment, team assessment, or a combination of both. Using a principal-agent model, this study analytically examines how individual assessment and team assessment affect students' incentives to learn when their abilities vary. Relative to individual assessment, team assessment imposes more uncertainties on students, but it also encourages strong students to cooperate with weak students to help them learn. Depending on the strengths of these two forces, it can be optimal for the instructor to use individual assessment only or a …
Story Writing In The Accounting Classroom, Michelle Freeman, Mark Friedman
Story Writing In The Accounting Classroom, Michelle Freeman, Mark Friedman
ETSU Faculty Works
A story is an established method of communicating fact, fiction, parable, and myth from cultural generation to generation. Is it possible to actively engage accounting students with content when the student becomes the storywriter? Can story writing by the student be an effective teaching tool, and should accounting professors consider its use in their classrooms? This archival research seeks to review the literature regarding the value of story writing as a pedagogical tool across academic disciplines in higher education, synthesize the findings of existing research and describe the uses, benefits and difficulties with using story writing in various accountancy classes …
The Impact Of Fake News On Company Value: Evidence From Tesla And Galena Biopharma, David D. Parsons
The Impact Of Fake News On Company Value: Evidence From Tesla And Galena Biopharma, David D. Parsons
Chancellor’s Honors Program Projects
No abstract provided.
The Impact Of Interactive Internal Audit Function Quality Determinants And Coordination On Audit Report Lag, Rasha Mohammad Nouraldeen, Mohamed Mandour Dr., Wagdi Hegazy Prof.
The Impact Of Interactive Internal Audit Function Quality Determinants And Coordination On Audit Report Lag, Rasha Mohammad Nouraldeen, Mohamed Mandour Dr., Wagdi Hegazy Prof.
BAU Journal - Creative Sustainable Development
The current study has three main objectives: (1) to investigate the joint impact of internal audit function (IAF) independence factors and competence on the coordination between IAF and external auditor (EA); (2) to examine the effect of coordination on audit report lag; (3) to investigate the joint impact of IAF independence factors and competence on audit report lag. To the best of the researchers’ knowledge there is no previous study shed the light on the interactive impact of IAF quality determinants on coordination and on audit delay. In addition, this study is the first that examines the mediating effect of …
The Theory Of The Conventions And The Accountancy: A Reading Of The Algerian Case, Korbali Baghdad
The Theory Of The Conventions And The Accountancy: A Reading Of The Algerian Case, Korbali Baghdad
Al Jinan الجنان
The accountancy is considered as an information system with the purpose of supplying the company and the stakeholders with information to guide their decision-making. However, it is worthwhile knowing whether the information ensuing from this system is equally disclosed to all stakeholders? 140 In this paper, we suggest approaching the accountancy from the viewpoint of the theory of conventions. First, we shall present the theory of conventions. Then, we shall approach the question of substitution of the conventions, and we will end with a presentation on the evolution of the accountancy system in Algeria.
Aicpa Professional Ethics Division: Strategy And Work Plan For 2021-2023, November 25, 2020, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Aicpa Professional Ethics Division: Strategy And Work Plan For 2021-2023, November 25, 2020, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Development Of Next-Generation, Fast, Accurate, Transferable, And Polarizable Force-Fields For Heterogenous Material Simulations, Adam E. Hogan
Development Of Next-Generation, Fast, Accurate, Transferable, And Polarizable Force-Fields For Heterogenous Material Simulations, Adam E. Hogan
USF Tampa Graduate Theses and Dissertations
Theoretical modeling is extremely useful in guiding to experiment; however quantitatively accurate modeling of energy-relevant small molecule sorption at the heterogeneous interfaces present in metal-organic materials (MOMs) is currently challenging. MOMs are an emerging class of materials consisting of inorganic clusters and organic linkers that offer great potential in the areas of gas storage, gas separation, and catalysis due to the possibility of large surface areas, complex heterogeneous surfaces, and rational designability. Efficient chemical separations involving these materials could reduce the US’s total energy consumption by approximately 10 to 15%. In this dissertation, the parameterization of small molecules and metal …
Who Rises To The Top: An Investigation Of The Essential Skills Necessary For Partners Of Non-Big 4 Public Accounting Firms, Amanda K. Thompson-Abbott
Who Rises To The Top: An Investigation Of The Essential Skills Necessary For Partners Of Non-Big 4 Public Accounting Firms, Amanda K. Thompson-Abbott
USF Tampa Graduate Theses and Dissertations
The public accounting industry will face several challenges in the upcoming years. One challenge is an aging workforce that will be retiring in large numbers. This shift will result in a shortage of partner-ready candidates. The second challenge involves rapid technological disruption that is predicted to change the skill sets needed for success. Both issues underscore the need to recruit and retain talent in the public accounting profession. Academic research has focused primarily on Big 4 firms, so this paper focused on non-Big 4 firms. This study used exploratory research to examine two questions: “What skills does it take to …
An Analysis Of The Antecedents And Consequences Of Robotic Process Automation In Accounting Functions., Aharon Yoki
An Analysis Of The Antecedents And Consequences Of Robotic Process Automation In Accounting Functions., Aharon Yoki
USF Tampa Graduate Theses and Dissertations
Robotic Process Automation (“RPA”) is a recently emergent technology that has exploded in popularity as firms seek to capitalize upon the marketing promise of cost reduction and improved efficiency. Yet, with this expansion of RPA, very little is known about the firms’ initial drivers, perceptions during implementation, and how outcomes align with initial expectations. RPA could displace and dramatically change the workforce, but it is unclear how employees will respond to the continuing spread of RPA. This study seeks to fill that important gap in the scholarly literature with an exploratory mixed-methods study. The first chapter is an extensive literature …
Depaul's Academic All-Stars
DePaul Magazine
Profiles of four faculty all-stars at DePaul University: Associate Professor Kelly Richmond Pope, a forensic accountant who has made several films capturing accounting fraud, including "All the Queen's Horses"; Research Professor of Law Patty Gerstenblith, who founded DePaul's Center for Art, Museum & Cultural Heritage Law and concerns herself with the problem of cultural heritage looting; psychology professors W. LaVome Robinson and Leonard Jason, who created the Success Over Stress Violence Prevention Program for youth exposed to violence; and Nezih Altay, a professor of operations management, who conducts research on humanitarian supply chain management.
Do User-Generated Ratings Affect Hotel Valuations? – An Analysis Of The Chicago Hotel Market, Shailesh Patel
Do User-Generated Ratings Affect Hotel Valuations? – An Analysis Of The Chicago Hotel Market, Shailesh Patel
Dissertations
Today’s travelers are increasingly relying on aggregated online opinions to make purchase decisions. One of the sectors most impacted by these online reviews is the hospitality industry, where consumer review websites such as TripAdvisor, Expedia, and Bookings.com play a critical role in influencing consumer's choice of hotel and the price they will pay for the room. Recently, there have been studies investigating the various aspects of user-generated online reviews and ratings. The purpose of this paper is to investigate the impact of user-generated ratings on hotel valuations. Our paper does this using regression analysis to study the impact of TripAdvisor …
Finding Aid For The Account Books, 1856-1872; 1852-1857 (Mum00002)
Finding Aid For The Account Books, 1856-1872; 1852-1857 (Mum00002)
Archives & Special Collections: Finding Aids
The collection contains two account books, dated 1856-1872 and 1852-1857, detailing wage and other expenditures of an unnamed business.
Proposed Statement On Auditing Standards, Amendments To Au-C Sections 501, 540, And 620 Related To The Use Of Specialists And The Use Of Pricing Information Obtained From External Information Sources, November 4, 2020, Comments Are Requested By February 4, 2021; Exposure Draft (American Institute Of Certified Public Accountants). 2020, November 4, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, Amendments To Au-C Sections 501, 540, And 620 Related To The Use Of Specialists And The Use Of Pricing Information Obtained From External Information Sources, November 4, 2020, Comments Are Requested By February 4, 2021; Exposure Draft (American Institute Of Certified Public Accountants). 2020, November 4, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, Amendments To Au-C Sections 501, 540, And 620 Related To The Use Of Specialists And The Use Of Pricing Information Obtained From External Information Sources, November 4, 2020, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Amendments To Au-C Sections 501, 540, And 620 Related To The Use Of Specialists And The Use Of Pricing Information Obtained From External Information Sources, November 4, 2020, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Examining The Availability Of The Required Controlling Procedures That Obstruct The Logical And Physical Access To Ais: The Case Of The Listed Companies In The Pex, Zahran Daraghma
Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث
This paper comes to examine the availability of the required controlling procedures that obstruct the logical and physical access threats that face the accounting information system (AIS) of the listed corporations in the Palestine Exchange; PEX: (industrial, service, banking and insurance sectors). Indeed, this study goes together with a specially designed questionnaire, used to answer the study questions. 280 questionnaires were distributed to the respondents (financial managers, accountants, internal auditors, computer employees and external auditors). 211 questionnaires, which statistically constitute (75.4%) of the study sample, were taken back. To achieve the previous objectives, a number of statistical methods have been …
The Nature Of Accounting Standards Used In The Palestinian Financial Reporting, Tawfeeq Abu-Sharbeh
The Nature Of Accounting Standards Used In The Palestinian Financial Reporting, Tawfeeq Abu-Sharbeh
Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث
The primary objectives of this study are to investigate the nature of the prevalent accounting standards in Palestine, their suitability to the Palestinian environment, and how to bridge the gap between them in order to enable Palestine to share the whole world the International Financial Reporting Standards (IFRS). This study used a stratified sample, which consisted of 82 subjects of both practitioners and academic groups in Palestine selected randomly from the population of accounting instructors in Palestinian universities, and professionals that included both the preparers and users of financial statements in the Palestinian environment mainly in the West Bank. Then, …
A Qualitative Study On Internal Control Usage And Financial Accountability Among Baptist Churches In North Georgia, Melissa Jill Kirby
A Qualitative Study On Internal Control Usage And Financial Accountability Among Baptist Churches In North Georgia, Melissa Jill Kirby
Doctoral Dissertations and Projects
This research study addresses the deficiency in knowledge on internal control usage and financial accountability in churches, and the effects they have on losses from theft, fraud, and misappropriation of assets. This study explores the perceptions of Baptist church pastors, administrative assistants, and other church leaders who are responsible for the financial activities of the church, on internal control usage and financial accountability. This case study consists of 24 Baptist churches located throughout north Georgia. Six themes materialized from this research, including corrective internal controls, detective internal controls, preventative internal controls, proper internal control procedures, financial accountability and stewardship, and …
Aircraft Leasing And Life Cycle Cost Management - Road Map For Closing The Gap Between Strategy And Results, Daniel Ferreira, Danilo Horninck, Filipe Sant'ana
Aircraft Leasing And Life Cycle Cost Management - Road Map For Closing The Gap Between Strategy And Results, Daniel Ferreira, Danilo Horninck, Filipe Sant'ana
Graduate Student Works
This study used an online survey to determine the necessity of using a structured management methodology for dealing with the aircraft life cycle costs, especially the end of leasing contract requirements and the aircraft's redelivery process. We reviewed the management methodologies found in the Project Management Institute Body of Knowledge (PMBoK) and the International Airline Transport Association (IATA) Aircraft Leasing Best Practices. Finally, we offered recommendations based on the experience and necessities identified via online surveys. Also, at the closure of this document, the authors of this study cited five recommendations as general guidelines that should be observed by all …
Accounting. The One Degree With 360 Degrees Of Opportunities, American Institute Of Certified Public Accountants (Aicpa)
Accounting. The One Degree With 360 Degrees Of Opportunities, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Auditing Standards Board (Asb), Meeting Agenda, October 19-22, 2020, Video Conference (Zoom) (Times Are Est), American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb), Meeting Agenda, October 19-22, 2020, Video Conference (Zoom) (Times Are Est), American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting Highlights October 19-22, 2020 Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting Highlights October 19-22, 2020 Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Simplified Classification And Cataloging Rules (From The Aicpa Library Manual), American Institute Of Certified Public Accountants (Aicpa)
Simplified Classification And Cataloging Rules (From The Aicpa Library Manual), American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.