Accounting Commons^™

State And Local Governments, April 1, 2020; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Text Analytics, Nlp, And Accounting Research, Richard M. Crowley

Research Collection School Of Accountancy

The presentation covered: What is text analytics and NLP?; How text analytics has evolved in the accounting literature since the 1980s; What current (as of 2020) methods are used in the literature; What methods are on the horizon.

Audit Profession Must Rid ‘Overworked, Underpaid’ Image To Attract Best Talent, Chi Kwan Yuen, Gary Pan, Clarence Goh

Research Collection School Of Accountancy

Many accounting graduates are deterred from joining the audit profession because of the perception that auditors are lowly-paid and made to work long hours.

Dynamic Auditor Competition And Audit Quality In The United States, Arum Choi, Jeong-Bon Kim, Yoonseok Zang

Research Collection School Of Accountancy

Regulators and audit market participants have concerned that less competitive audit market makes auditors to reduce the incentives to conduct high-quality audits. While a few studies examine the effect of competition in the U.S. local audit markets, they report conflicting evidence using the static Herfindahl index which is arguably noisy in capturing the intensity of competition. The purpose of this paper is to provide evidence on the effect of dynamic auditor competition in local audit markets on audit quality. For this purpose, we employ a measure to capture the dynamic nature of audit market competition: the proportion of clients switching …

Using Alteryx Designer In Audit, Nolan Asiala

Honors Projects

My senior project was built around data analysis and how it relates to the auditing profession. Initially, I was planning on attending a data analytics competition, but that was canceled due to the events of COVID-19. This project utilized the Alteryx Designer program to demonstrate how it can be used during an audit engagement. By creating a workflow in Alteryx Designer, a report from a client can be cleaned and reformatted into a working dataset. My project includes two Excel files, a Microsoft Word document that serves as a brief introduction to the program, and a video describing the workflow …

2020 Ijbe Front Matter

International Journal for Business Education

1. Editorial Board
2. Letter from International President
3. SIEC-ISBE International

The Principles Of Accounting: A Succession Of Case Reports, Kailey Ready

Honors Theses

The following professional project used a variety of prompts to inspire honors

accounting students to think deeply about the world of accounting using information that was taught in a plethora of classes throughout the four years spent at the University of Mississippi. Over the course of the 10 cases presented here, the purpose is to provide a comprehensive understanding regarding the current landscape of accounting as it pertains to Generally Accepted Accounting Principles, the balance sheet, pensions, liabilities, and the future of the accounting world. As a result of completing this professional thesis, I better understand the concepts we learned …

Government Auditing Standards And Single Audits, April 1, 2020 Audit Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

A Study Of Financial Reporting Principles Through Analysis Of Case Studies, Molly E. Maroney

Honors Theses

The following thesis provides solutions to twelve case studies on various financial accounting standards in agreement with Generally Accepted Accounting Principles as set forth by the Financial Accounting Standards Board. In conjunction with the topics learned in Intermediate Financial Accounting, each case focuses on a separate area of financial reporting through application within specific companies. The thesis displays understanding of accounting principles, financial statement preparation and analysis, and current accountancy topics. The case studies were completed under the direction of Dr. Victoria Dickinson in fulfillment of the requirements for the University of Mississippi, Sally McDonnell Barksdale Honors College, and Patterson …

Analyzing Small Business To Determine The Best Internal Controls To Implement Within Student Organizations In Order To Prevent Fraud, Madison J. Brinkman

Senior Theses

After serving as a treasurer for a student organization it was clear that it would not be difficult to commit fraud and the largest obstacle was likely the guilt that would be associated with being unethical. However, students frequently cheat in an academic setting which is similar to the setting which a student organization operates within, making it possible that leaders in student organizations are committing fraud. Therefore, students were surveyed about both cheating in an academic setting and personal experience with a leader in their student organization committing fraud. The survey results along research regarding past publicized cases of …

Comment Letters On Proposed Revised Interpretation: Records Requests, May 1, 2020, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Differences In Personal Ethical Philosophy Among Accounting Students And Between Accounting Students And Practitioners, Douglas E, Ziegenfuss

Southern Business Review (Archived)

Douglas E. Ziegenfuss, Ph.D., is an associate professor of accounting, Department of Accounting, Old Dominion University, Norfolk, Va.

Institutional Ownership And Value Relevance Of Corporate Social Responsibility Disclosure: Empirical Evidence From China, Ramiz Ur Rehman, Zahid Riaz, Charles Cullinan, Junrui Zhang, Fanghua Wang

Accounting Department Faculty Journal Articles

We examine the relationship between corporate social responsibility (CSR) disclosure and firm value in China. Using a sample of listed companies on the Shanghai Stock Exchange from 2008 to 2012, we find that market value of a firm is higher when a company makes a lower level of CSR disclosure. Other things being equal, this relationship becomes positive when the CSR disclosure is moderated with the institutional ownership. With regard to the CSR disclosure, we found consistent results with respect to the little evidence that the amount of CSR disclosure is significantly associated with market value among those companies who …

The Effect Of Effective/Ineffective Internal Controls Over Financial Reporting On Customer Satisfaction, A. Dwayne Powell

College of Business Theses and Dissertations

The net benefits of compliance with sections 302 and 404 of the Sarbanes Oxley Act of 2002 (SOX or the Act) have been a point of contention since its enactment. Emerging research suggests a spillover effect from internal controls over financial reporting (ICFR) to operations (Bauer, 2016; Bauer et al., 2018; Caplan et al., 2017; M. Cheng et al., 2013; Q. Cheng et al., 2018; Feng et al., 2015; Su et al., 2014). This study seeks to extend this line of research by investigating the benefits of effective ICFR for customer satisfaction. Satisfying customers is a primary operating objective of …

Auditing Standards Board (Asb), March 11, 2020, Meeting Agenda Teleconference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

The Future Of Taxes Is Now!, Andrew Duncan

Marriott Student Review

No abstract provided.

Creating The Virtuous Organization, Alyssa Clark

Marriott Student Review

No abstract provided.

Landscape Of The Data Industry, Porter Bagley

Marriott Student Review

No abstract provided.

Liar's Poker, A Review, Mark Larson

Marriott Student Review

No abstract provided.

Becoming, A Review, Jacob Hola

Marriott Student Review

No abstract provided.

Podcast Reviews, Jennifer Stenquist, Michaela Tanne

Marriott Student Review

No abstract provided.

Measuring Success Right And What That Means, Nathan Lake

Marriott Student Review

No abstract provided.

Buzzwords, Parker Gardner

Marriott Student Review

No abstract provided.

The Rose: Artificial Intelligence In The Current Hiring Process, Denise Han

Marriott Student Review

No abstract provided.

Inspiring Learning Through The Marriott Student Review, Ryan Stenquist

Marriott Student Review

No abstract provided.

The Ballard Center, Danica Nusink, Alyssa Clark

Marriott Student Review

What social problem keeps you up at night? When you watch the news, what do you wish you could change? If you were to change one thing about the world, what would it be? Do you know where to start? The Ballard Center is BYU’s center for social impact, and it aims to help students learn how to solve social problems.

Editors Letter, Marianna Richardson

Marriott Student Review

No abstract provided.

Full Issue: Unscripted (Volume 3, Issue 3), Marianna Richardson

Marriott Student Review

No abstract provided.

Daily Incentive And Jump-Base In A Non-Real-Time Apparel Manufacturing Context, Robert Dean Morrison, Juan Angel Chavarria, Claudia P. Dole, Brenda M. Dole

School of Accountancy Faculty Publications

This study summarizes piecework incentive systems and examines two apparel manufacturing factories that used daily incentive calculations at one time and weekly incentive calculations at another. In addition, one factory implemented a multiple base-rate incentive system, often called jump-base. The data shows that, when not controlled, daily incentive can facilitate operators engaging in fraudulent activity such as ticket-holding. With fraud controlled, daily incentive calculation makes little difference in overall pay; therefore, it may have individual level motivational effects by nullifying the effect of averaging one-bad-day into the week. While jump-base may enhance productivity in lower performing operators or modules, one …

Amendments To Au-C Sections 800, 805, And 810 To Incorporate Auditor Reporting Changes From Sas No. 134; Statement On Auditing Standards, 139 (March 2020), American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.