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2020

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Articles 331 - 360 of 466

Full-Text Articles in Accounting

Family Entrenchment And Internal Control: Evidence From S&P 1500 Firms, Xia Chen, Mei Feng, Chan Li Mar 2020

Family Entrenchment And Internal Control: Evidence From S&P 1500 Firms, Xia Chen, Mei Feng, Chan Li

Research Collection School Of Accountancy

We examine whether family owners exploit internal control weaknesses for entrenchment purposes and whether the public disclosure requirement under SOX 404 helps alleviate this entrenchment. We find supportive evidence for both questions. In the initial years of SOX 404 implementation (2004 and 2005), ineffective internal control in family CEO firms is more conducive to entrenchment - measured by the occurrence of misstatements, frauds, and related party transactions - than ineffective internal control in nonfamily firms is. With the public disclosure requirement of SOX 404 in place, family CEO firms are more likely to remediate internal control weaknesses, and the resulting …

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Cpas As Data Analysts: How Louisiana Accountants Respond To Data-Driven Business Paradigms, Janis C. Weber Mar 2020

Cpas As Data Analysts: How Louisiana Accountants Respond To Data-Driven Business Paradigms, Janis C. Weber

Doctoral Dissertations and Projects

This study considered challenges confronting Louisiana Certified Public Accountants, relating to technological changes to accounting information systems, which necessitated the use of advanced analytical tools. The research emphasized the problem of accountants’ lack of preparedness to use big data analytics in accounting work. The project focused on practicing accountants in Louisiana, to gain their perspectives about big data analytics in accounting, the competitive impact technology shifts have on accounting practice, and preparedness to use accounting analytics in accounting work. The research methodology chosen was a qualitative case study design, which allowed consideration of opinions and perceptions of the individuals experiencing …

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Not-For-Profit Entities, March 1, 2020; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Mar 2020

Not-For-Profit Entities, March 1, 2020; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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The Effect Of Financial Reporting Quality And Capital Structure On Investment Efficiency In Listed Manufacturing Companies, Gusnario Pranata, Fury Khristianty Fitriyah Feb 2020

The Effect Of Financial Reporting Quality And Capital Structure On Investment Efficiency In Listed Manufacturing Companies, Gusnario Pranata, Fury Khristianty Fitriyah

Journal of Accounting Auditing and Business

Investment is one of the activities of the company in order to achieve the objectives of the company, which is generally to make a profit. Companies are required to properly plan and use resources to achieve optimum investment and avoid inefficient conditions for investment (overinvestment and underinvestment). This research aims to determine the effect of financial reporting quality and capital structure on investment efficiency in manufacturing companies listed on the Indonesia Stock Exchange. The control variables used in this research are company age, operating cash flow ratio, company size, tangibility, and Altman Z-Score. Secondary data from manufacturing sector companies listed …

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What Else Can Financial Statements Tell You?, American Institute Of Certified Public Accountants (Aicpa) Feb 2020

What Else Can Financial Statements Tell You?, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

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The Determinants Of Corporate Social Responsibility Disclosure: Empirical Evidence From Indonesia Listed Firms, Sofik Handoyo Feb 2020

The Determinants Of Corporate Social Responsibility Disclosure: Empirical Evidence From Indonesia Listed Firms, Sofik Handoyo

Journal of Accounting Auditing and Business

The study was motivated by previous research findings that indicate the variations of corporate social responsibilities disclosure among countries. The purpose of the study is to examine the determinants that influence corporate social responsibilities disclosure. The determinants namely the firm size, firm age, earning per share, stock price, and industry type, were examined. The sample of the study is listed firms in Indonesia Stock Exchange that issued sustainability reporting. Content analysis of sustainability reporting using the global reporting initiative standard was conducted to measure corporate social responsibilities disclosure. The determinants were examined using multiple regression analysis with a confidence interval …

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Open Meeting Minutes, February 11, 2020, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee Feb 2020

Open Meeting Minutes, February 11, 2020, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Open Meeting Agenda, February 11, 2020, Durham, Nc, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee Feb 2020

Open Meeting Agenda, February 11, 2020, Durham, Nc, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Relevance Of Intangible Asset, Equity Book, And Earning Value On Stock Price In Information Technology Era, Filosofi Putri Aulia, Poppy Sofia Koeswayo, Djoemarma Bede Feb 2020

Relevance Of Intangible Asset, Equity Book, And Earning Value On Stock Price In Information Technology Era, Filosofi Putri Aulia, Poppy Sofia Koeswayo, Djoemarma Bede

Journal of Accounting Auditing and Business

This study aims to provide an overview for issuers related to investors' behavior in using the values presented in financial statements in the information technology era, by measuring the moderation effect of intangible assets on the relevance of earnings and book value of equity on stock prices. It tested using a price multiple moderated regression model and LQ45 indexed issuers on the Indonesia Stock Exchange from 2012 to 2018 as a sample. The results of the study show that investors in the Indonesian capital market use the magnitude of profits and intangible assets as a material for consideration in making …

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Johnson Funeral Home - Bowling Green, Kentucky (Mss 684), Manuscripts & Folklife Archives Feb 2020

Johnson Funeral Home - Bowling Green, Kentucky (Mss 684), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 684. Records of the Johnson Funeral Home, Bowling Green, Kentucky, and its predecessors Satterfield-Eakin-Dawson Funeral Home and Eakin-Johnson Funeral Home, containing data about the deceased, survivors, funeral details and expenses, and other related information.

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Effect Of Market Share And Firm Size On Efficiency And Its Implications To Profitability Of Sharia Insurance In Indonesia, Said Aryonindito, Winwin Yadiati, Sofik Handoyo Feb 2020

Effect Of Market Share And Firm Size On Efficiency And Its Implications To Profitability Of Sharia Insurance In Indonesia, Said Aryonindito, Winwin Yadiati, Sofik Handoyo

Journal of Accounting Auditing and Business

Since Indonesia as a developing country which consists of 87.2% of Muslim citizens, sharia insurance plays an important role. However, this presence of sharia insurance does not show significant growth compared to Malaysia. This study aims to determine whether efficiency may serve as an intermediary variable in linking market share and company size to the profitability of Islamic insurance in Indonesia. It employs secondary data to collect data by involving 11 sharia insurance companies with 4 years ranging from the year 2014 to 2017. The collected data were analyzed through Path analysis and Sobel test with the DEA VRS as …

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Materiality In A Review Of Financial Statements And Adverse Conclusions; Statement On Standards For Accounting And Review Services, 25 (February 2020), American Institute Of Certified Public Accountants. Accounting And Review Services Committee Feb 2020

Materiality In A Review Of Financial Statements And Adverse Conclusions; Statement On Standards For Accounting And Review Services, 25 (February 2020), American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Statements on Auditing Standards

No abstract provided.

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Assessing The Impact Of Transition From Rules-Based To Principles-Based Accounting In The Recognition Of Revenue: A Study Of Public Companies Listed In The Russell 3000 Index That Elected The Full Retrospective Method Of Accounting, Foday Y. Deen-Conteh Feb 2020

Assessing The Impact Of Transition From Rules-Based To Principles-Based Accounting In The Recognition Of Revenue: A Study Of Public Companies Listed In The Russell 3000 Index That Elected The Full Retrospective Method Of Accounting, Foday Y. Deen-Conteh

Doctor of Business Administration (DBA)

This research empirically assesses the impact on the financial statements for businesses listed on the Russell 3000 Index after the transition to FASB ASC Topic 606: Revenue from Contract with Customers. The study was focused on the 272 companies that elected the Full Retrospective Method of accounting after transition from rules-based accounting to principles-based accounting. The research applied Gray Comparability Index and Student t-Test to determine the significance of the difference between the ex ante and ex post revenues reported in the Form 10K filed with the Securities Exchange Commission. The companies were divided into all adopters, early-adopters, and non-early …

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Csr, Corporate Reputation And Financial Performance Of Islamic Banks In Malaysia: Stakeholders’ Perceptions, Mohd Sofian Fatimah Noor Rashidah Feb 2020

Csr, Corporate Reputation And Financial Performance Of Islamic Banks In Malaysia: Stakeholders’ Perceptions, Mohd Sofian Fatimah Noor Rashidah

Student Works (2020-2029)

A review of the extant literature established that the Islamic financial services industry (IFSI) needs to sustain its growth momentum. This is due to the downfall of the world’s largest banks in 2008, which has shaken the global financial industry. Besides, external challenges emerging in the global financial industry have affected the performance of Islamic banks in Malaysia. To overcome such problems, existing reports and several authors have suggested that Islamic banks should get involved in corporate social responsibility (CSR) activities and disclose such activities in the annual reports. It is argued that corporate social responsibility disclosure (CSRD) can increase …

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An Illustrative Explanation Of Changes In Ownership Interests, Pearl Hock-Neo Tan Feb 2020

An Illustrative Explanation Of Changes In Ownership Interests, Pearl Hock-Neo Tan

Research Collection School Of Accountancy

The ISCA Breakfast Talk on January 15 brought together 94 members to hear from Dr Pearl Tan, Associate Professor (Education), Singapore Management University. Dr Tan explained and illustrated the principles behind the accounting for changes in ownership interests with and without change in control, in Financial Reporting Standard (FRS) 103 Business Combinations and FRS 110 Consolidated Financial Statements. Although the standards are not new, she emphasised that clarity in their principles is essential in group reporting.

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Consequences Of Disclosing Clinical Trial Results: Evidence From The Food And Drug Administration Amendments Act, Thomas Borveau, Vedran Capkun, Yin Wang Feb 2020

Consequences Of Disclosing Clinical Trial Results: Evidence From The Food And Drug Administration Amendments Act, Thomas Borveau, Vedran Capkun, Yin Wang

Research Collection School Of Accountancy

We examine how the U.S. Food and Drug Administration Amendments Act (FDAAA) of 2007, which requires additional disclosures regarding clinical trial results, impacts information asymmetry between the disclosing pharmaceutical firm and capital market participants, the general public, academics, and practitioners. We document a reduction in information asymmetry in capital markets. We also document an increase in adverse event and product problem complaint reports filed against the pharmaceutical firms to the FDA and a higher number of drug and medical device recalls for affected firms after the FDAAA enactment. Finally, cross-sectional analyses suggest that the increase in FDA complaint reports and …

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(When) Does Transparency Hurt Liquidity?, Karthik Balakrishnan, Aytekin Ertan, Yun Je Lee Feb 2020

(When) Does Transparency Hurt Liquidity?, Karthik Balakrishnan, Aytekin Ertan, Yun Je Lee

Research Collection School Of Accountancy

Conventional wisdom suggests that increases in public information improve market liquidity. However, if greater public information incentivizes only sophisticated investors to produce private information, it could exacerbate information asymmetry among investors and thus reduce liquidity. We explore this argument on a sample of mortgage-backed securities (MBSs) by using a recent European regulation that mandates complex disclosures about the individual loans underlying MBSs. We find that the liquidity of the debt tranches of disclosed MBSs declines by 23% post-regulation. Our inferences are stronger when the securities are harder to value and when the disparity in investor sophistication is higher. In contrast …

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Codification Of Statements On Standards For Accounting And Review Services, Numbers 21-25, As Of February 2020, American Institute Of Certified Public Accountants (Aicpa) Feb 2020

Codification Of Statements On Standards For Accounting And Review Services, Numbers 21-25, As Of February 2020, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

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The Role Of Bonus Allocation In Project Investment: An Experimental Study Using Balanced Scorecard (Bsc) Training Treatment, Fauziah Rahman, Harry Suharman, Sofik Handoyo Jan 2020

The Role Of Bonus Allocation In Project Investment: An Experimental Study Using Balanced Scorecard (Bsc) Training Treatment, Fauziah Rahman, Harry Suharman, Sofik Handoyo

Journal of Accounting Auditing and Business

This research aims to determine the role of bonus allocation and balanced scorecard training in the selection of investment projects. This research used a controlled laboratory experiment method with a pretest-posttest control group experimental design which involves two groups, namely the experimental group and the control group. The experiment was carried out on 46 accounting graduate students as participants. The results of this research indicate that in selecting the investment projects, participants tend to comply with the bonus allocation policies and that balanced scorecard training is capable of predisposing participants to select projects that are oriented to long-term benefits by …

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The Effect Of Cash Holding, Firm Size, And Financial Leverage To Earning Management In State-Owned Enterprises (Soes), Muhammad Elmas Fadlli, Khairunnisa M.M. Jan 2020

The Effect Of Cash Holding, Firm Size, And Financial Leverage To Earning Management In State-Owned Enterprises (Soes), Muhammad Elmas Fadlli, Khairunnisa M.M.

Journal of Accounting Auditing and Business

This research was conducted to determine the simultaneous and partial influence between cash holding, firm size, and financial leverage on earnings management in SOEs Companies listed on the Indonesia Stock Exchange during 2012-2018. The method in this study used a quantitative method. This research uses descriptive research with case study research type. The sampling technique in this study used a purposive sampling technique by obtaining 12 sample companies with a period of 7 years to obtain 84 sample units. This research used a logistic regression analysis method using SPSS 25.0 software. The results of this study indicate that cash holding …

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Impact Of Corporate Sustainability On Firm Value: Indonesian Context, Muhammad Yusuf Shalihin, Harry Suharman, Dede Abdul Hasyir Jan 2020

Impact Of Corporate Sustainability On Firm Value: Indonesian Context, Muhammad Yusuf Shalihin, Harry Suharman, Dede Abdul Hasyir

Journal of Accounting Auditing and Business

Sustainability reports emerge as a critical problem in the business world. Companies do not merely pursue profit maximization, but must pay attention to non-financial factors to maintain long-term growth. This study aims to investigate the relationship between company sustainability and company value. This study involved a sample of companies included in the proper index listed on the capital market and included in the category of 45 of the most actively traded companies (LQ45) on the Indonesia Stock Exchange with a study period of 2015-2018. Sample selection by purposive sampling method with the final results obtained 20 sample companies that meet …

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Analysis Of Company Performance Measurement Using The Balanced Scorecard Method, Arif Setiawan, Andry Arifian Rachman Jan 2020

Analysis Of Company Performance Measurement Using The Balanced Scorecard Method, Arif Setiawan, Andry Arifian Rachman

Journal of Accounting Auditing and Business

This study aims to determine how the performance of the Regional Water Company of Sleman Regency by using the Balanced Scorecard method viewed from a financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. The results of the study show that the performance of the Regional Water Company of Sleman Regency in 2015-2017 can be said to be good, and included in the "healthy" category, with a total performance value of 3,035 in 2015; 3,110 in 2016; and 3,480 in 2017

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The Quality Of Local Government Financial Statements And The Use Of Financial Information In Decision Making, Raden Muhammad Rachmansyah Shadiqiawan, Sri Mulyani Jan 2020

The Quality Of Local Government Financial Statements And The Use Of Financial Information In Decision Making, Raden Muhammad Rachmansyah Shadiqiawan, Sri Mulyani

Journal of Accounting Auditing and Business

Financial statements contain information that is very helpful for users in making decisions. This study examines whether there are differences in the use of financial statement information decision making between the local government that obtain unqualified and qualified opinion for their financial statements. This study used the Mann Whitney test for hypothesis testing. Data was collected through a survey using a questionnaire on five local governments in West Java.The results of this study indicate that there are no significant differences in the use of financial statement information for local government decision-making, both in local governments that obtain unqualified and qualified …

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Internal Audit Policy Statement, American Institute Of Certified Public Accountants. Internal Audit Division, Jerry Cicalese Jan 2020

Internal Audit Policy Statement, American Institute Of Certified Public Accountants. Internal Audit Division, Jerry Cicalese

Guides, Handbooks and Manuals

No abstract provided.

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Accounting Factors, Non-Accounting Factors, And Net Initial Return, Dhian Nurul Hidayati, Dedik Nur Triyanto Jan 2020

Accounting Factors, Non-Accounting Factors, And Net Initial Return, Dhian Nurul Hidayati, Dedik Nur Triyanto

Journal of Accounting Auditing and Business

The research aims to analyze accounting and non-accounting factors that influence the level of Net Initial Return (NIR). Accounting factors contain Return on Asset (ROA), Debt to Equity Ratio (DER), and Firm Size. Non-accounting factors contain Firm Age, Offering, and Underwriter Reputation. Furthermore, the research has the purpose of finding any simultaneous and partial influence. The research is using a quantitative method. The population is 149 companies that have made any Initial Public Offering (IPO) on the Indonesia Stock Exchange in the 2014-2018 period. The sample-based on purposive sampling results which are 95 companies. Multiple linear regression analysis was applied …

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Successful Implementation Of Information Systems In Public Sector Organizations, Ajeng Apridiyanti, Harry Suharman, Zaldy Adrianto Jan 2020

Successful Implementation Of Information Systems In Public Sector Organizations, Ajeng Apridiyanti, Harry Suharman, Zaldy Adrianto

Journal of Accounting Auditing and Business

This study aims to determine the success of the implementation of the Regional Financial Management Information System (SIPKD) in the Regional Work Unit (SIPKD) in the Sumedang District Government, by examining the effect of system quality, information quality and service quality on user satisfaction and its implications for net benefits. This study uses primary data from questionnaires given to leaders of agencies, operators, and administrators of SIPKD. The data analysis method used is path analysis. The results of this study indicate that the quality of the system, the quality of information, and the quality of service affect user satisfaction and …

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Capital Structure And Firm's Growth In Relations To Firm Value At Oil And Gas Companies Listed In Indonesia Stock Exchange, Muhammad Daffa Hamam, Layyinaturrobaniyah Layyinaturrobaniyah, Aldrin Herwany Jan 2020

Capital Structure And Firm's Growth In Relations To Firm Value At Oil And Gas Companies Listed In Indonesia Stock Exchange, Muhammad Daffa Hamam, Layyinaturrobaniyah Layyinaturrobaniyah, Aldrin Herwany

Journal of Accounting Auditing and Business

The value of the firm is an investor's perception of the firm's success that is often associated with the performance of its shares. The height of the firm’s value, indicating that the market believes in not only the firm's present condition but also in the firm's prospect. Several factors are thought to affect the value of the firm, like funding decisions, dividend policy, stock decision, firm growth, and firm size. This study aims to see whether there is any effect of capital structure and the level of firm growth on firm value. The sample used in this study was six …

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The Effect Of Share Ownership Concentration And Company Operation Complexity Towards Transfer Pricing Decisions, Siska Liana, Sugiono Poulus, Arie Pratama Jan 2020

The Effect Of Share Ownership Concentration And Company Operation Complexity Towards Transfer Pricing Decisions, Siska Liana, Sugiono Poulus, Arie Pratama

Journal of Accounting Auditing and Business

This research aims to examine the effect of share ownership concentration and company operation complexity on transfer pricing decisions. The transfer pricing decision in this research is measured by the total indicators of related party transactions of the company. The population in this research are all companies listed on the Indonesia Stock Exchange from 2017 to 2018. The sample selection technique used is purposive sampling and hence, 116 companies have been obtained. The data used in this research were obtained from financial statement data. The data analysis method used in the research is the multiple linear regression analysis. The results …

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The Influence Of Current Ratio, Total Debt To Total Assets, Total Assets Turn Over, And Return On Assets On Earnings Persistence In Automotive Companies, Adibah Yahya, Saepul Hidayat Jan 2020

The Influence Of Current Ratio, Total Debt To Total Assets, Total Assets Turn Over, And Return On Assets On Earnings Persistence In Automotive Companies, Adibah Yahya, Saepul Hidayat

Journal of Accounting Auditing and Business

The purpose of this study is to determine the effect of the variable Current Ratio, Total Debt to Total Assets, Total Assets Turnover, Return on Assets, on earnings persistence. This study used secondary data, namely the annual financial statements of automotive companies listed on the Indonesia Stock Exchange from 2014-2018. The sample selection used a purposive sampling method. The data source is the financial ratios of automotive companies listed on the IDX. Methods of data analysis used the classic assumption test, multiple linear regression, T-test, F-test, and the coefficient of determination. The results showed that partial earnings persistence expressed in …

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Factor Analysis Of Service Performance In Higher Education Institutions, Endah Sundaning Kinanti, Hamzah Ritchi, Sofik Handoyo Jan 2020

Factor Analysis Of Service Performance In Higher Education Institutions, Endah Sundaning Kinanti, Hamzah Ritchi, Sofik Handoyo

Journal of Accounting Auditing and Business

This research aims to examine the determinants of service performance in higher education institutions on student perceptions. This research uses Exploratory Factor Analysis (EFA) in determining the factors. The construct is built based on the literature on service performance and higher education. Data were collected using a questionnaire to a state university with legal entity students in Bandung. The results indicate that there are seven determinants of service performance, namely reliability, assurance, tangibles, responsiveness, access, and reputation. The total variance of these factors is 65.7 percent, which means that the seven factors determine 65.7 % of service performance in higher …

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