Accounting Commons^™

Identificación Y Clasificación De Costos A Partir Del Punto De Separación Para La Empresa Manufacturera Bocadillos Fruta Guavateña, Angie Nathalia Nieto Cuellar, Oscar Mauricio Salguero Navarro

Contaduría Pública

No abstract provided.

Edición Vol.6 No.1 De La Revista Balance Social Digital De La Facultad De Ciencias Administrativas Y Contables Enero - Junio 2019, Daniel Steven Bernal Briceño, Ariana Gil Malaver

Contaduría Pública

No abstract provided.

Análisis Del Sistema Control Interno Cuentas X Cobrar De La Empresa Pharmacid S.A.S, Kellys Johana Rivera Montes

Contaduría Pública

No abstract provided.

Efectos Financieros Por La Implementación De La Niif 16: Arrendamientos, Caso De Estudio Empresa De Telecomunicaciones, Jeimmy Verónica Díaz Torres, Marisol Gómez

Contaduría Pública

El IASB busca el constante mejoramiento en la información que revelan las empresas en sus estados Financieros para que sean más reales, confiables y veraces; en esta investigación se encuentra que los arrendamientos son una fuente de financiación para las empresas. En el 2016 el IASB creó la NIIF 16 la cual entró en vigencia a partir del 01 de enero del 2.019 derogando la NIC 17 para las empresas que manejan arrendamientos. Por lo tanto, las empresas en Colombia ya están analizando que impacto se va a presentar con la implementación de esta NIIF y cómo se verá afectado …

[Introduction To] Called To Account: Financial Frauds That Shaped The Accounting Profession, Paul M. Clikeman

Bookshelf

Called to Account traces the evolution of the global public accounting profession through a series of scandals leading to voluntary or mandated reforms. Ever entertaining and educational, the book describes 16 of the most audacious accounting frauds of the last 80 years, and identifies the accounting standards and legislation adopted as a direct consequence of each scandal.

This third edition offers expanded coverage of the Global Financial Crisis and international auditing. While retaining favorite chapters exposing the schemes of "Crazy Eddie" Antar, "Chainsaw Al" Dunlap, and Barry "the Boy Wonder" Minkow, new chapters describe the accounting problems at Lehman Brothers, …

Brent Crude Oil Prices Volatility During Major Crises, Miroslava Zavadska, Lucia Morales, Joseph Coughlan

Articles

Volatility patterns in Brent crude oil spot and futures prices are examined during four major crises that significantly affected the oil markets: the First Gulf war 1990/91; the Asian Financial crisis 1997/98; the US terrorist attack 2001; and the Global Financial crisis 2008/9. The selected crises arose due to different triggers having diverse implications for oil market participants. The outcomes reveal higher levels of volatility during crises that was directly associated with oil supply/demand disruptions and higher volatility persistence during financial/economic crises, indicating that volatility persistence is a key issue when uncertainty is derived from global economic and financial instability.

Análisis De La Cartelización En La Competencia Desleal. Caso: El Cartel De Los Cuadernos En Colombia 2001 2014, Mónica Hernández García

Contaduría Pública

La presente investigación, se enfoca en dilucidar si el denominado cartel de los cuadernos fue un hecho de competencia desleal o se vio motivado a incurrir en las prácticas antiéticas como una estrategia para sobrevivir en el mercado. El objetivo principal es analizar si las acciones del “Cartel de los cuadernos en Colombia” fue un caso de competencia desleal o una estrategia de sobrevivencia empresarial como respuesta a otras prácticas no éticas del mercado. Se abordó el estudio desde un enfoque cualitativo a través de la metodología del estudio de casos, con la compilación de información, basada en la resolución …

Diseño De Plan De Mercadeo Para La Empresa Arrocera Gelvez S.A.S En Bogotá, Laura Milena Rodríguez Caballero, Mayra Alejandra Villafañe Murillo

Contaduría Pública

No abstract provided.

Diseño Del Plan Estratégico Y Estructura Contable Para Panadería Y Pastelería Astropan, Julie Paola Jiménez Torres

Contaduría Pública

Dado que toda empresa sin importar su tamaño o actividad social debe establecer estrategias que le permitan alcanzar sus objetivos, es importante tener en cuenta la planeación estratégica que se llevará a cabo en la medida que ésta le permitirá mejorar su competitividad e identificar su situación actual y así poder realizar una toma de decisiones adecuada para direccionar el escenario de lo que se quiere en el futuro.

Mediante la aplicación de algunas matrices se realizó el análisis del entorno y el análisis de los factores internos de la empresa Panadería y Pastelería Astropan, creando un diagnostico estratégico, dentro …

Plan De Negocios Para La Creación De Empresa Porcicultora En El Municipio De Ubaque, César Andrés Cortés Rivera

Contaduría Pública

El presente documento elabora un plan de negocios para la creación de empresa porcicultora “Porcicola Villa del Carmen” en el municipio de Ubaque Cundinamarca a partir de los conocimientos en la carrera profesional de Contaduría Pública en la Universidad de la Salle. Se realizó una investigación de tipo descriptivo para analizar la viabilidad de creación de empresa del sector porcicultor. La empresa “Porcicola Villa del Carmen” se constituye con el fin de criar cerdos de engorde con 23 a 25 días de vida que es después de que son retirados de su madre y empieza su etapa de levante y …

Ruta Del Sol Iii Una Obra De Construcción Quiebra Empresas Caso Grodco, Luis Elías Calderón Guzmán

Contaduría Pública

No abstract provided.

The Transformation Of Accounting Information Systems Curriculum In The Last Decade, Timothy Patrick Larkin

Honors Theses and Capstones

Accounting information systems (AIS) are an extremely important component of accounting and accounting education. The purpose of the current study is to examine the transformation of accounting information systems (AIS) curriculum in the last decade. The motivation for this research comes from the vast advances made in the world of information technology (IT) and information systems (IS). The specific research questions addressed in the current study are: (1) how has AIS curriculum changed in the 18 years since SOX? (2) How has AIS curriculum adjusted in recent years with the emergence of the new hot-button topic big data/data analytics? Overall, …

The Effects Of Csr And Female Presence In Corporate Governance On Firm Tax Avoidance, Madeline Karlberg

Honors Theses and Capstones

No abstract provided.

The Effect Of Changes In Taxation On Earned Income, Kyle John Gourley

Honors Theses and Capstones

No abstract provided.

An Analysis Of Excise Taxes On Wine In The United States, William A. Saunders

Honors Theses and Capstones

Excise taxes are a form of tax that are applied specifically to certain goods, and are charged by the wholesaler to the retailer; they are then usually passed onto the consumer through price increases. Throughout the history of the United States, this form of taxation has transformed and taken on a variety of different roles before arriving at its modern role; a tool to implement certain tax systems, such as the Pigovian system, as well as to influence consumer behavior. The purpose of this research is to evaluate the purpose of excise taxes on wine within the United States by …

Integrated Report 2020; Adapt+Thrive; Aicpa Annual Report, 2020, Association Of International Professional Accountants

AICPA Annual Reports

No abstract provided.

Perspectiva Financiera En Tienda De Descuento Y Hard Discount En Colombia. Estudio De Caso, Mayra Alejandra Cardozo Moyano, Fabian Ernesto Gutiérrez Najar, Carlos Andrés Soto Diaz

Contaduría Pública

Mediante el presente proyecto de investigación, se darán a conocer los principales hallazgos identificados en las empresas objeto de estudio: Justo & Bueno, D1 y Ara que permitan caracterizar la perspectiva financiera de los hard discount, a través de la utilización de una serie de herramientas e instrucciones financieros y de gestión debidamente reconocidos y usados para la evaluación y medición financiera de empresas a nivel mundial, así como también, diseñados y adoptados por el grupo de trabajo para el desarrollo de este estudio, orientados a la obtención de la suficiente información y datos relevantes en la índole financiera, contable, …

An Examination Of The Relationship Between The Capital Asset Pricing Model's Systematic Risk Indicator And Stock Returns, Kacy Edward Crowe

Doctoral Dissertations and Projects

The purpose of this quantitative study was to examine the relationship between the Capital Asset Pricing Model’s risk indicator beta and the average monthly returns for stocks in the S&P 100. The problem addressed was that low beta stocks produced higher returns than high beta stocks. The study was conducted using the S&P 100 constituents. The study expanded the research literature regarding the beta anomaly and found a statistically significant result for an association between beta and average monthly returns for stocks in the S&P 100. The study has implications for investors and financial practitioners as to whether beta can …

Greenbury Report (Uk), Maeve O'Connell, Anne Marie Ward

Articles

The Greenbury Report on Directors Remuneration (1995) (hereafter called the Greenbury Report) was one of the first comprehensive governance codes directly addressing executive and director remuneration. The Greenbury Report was commissioned by the Confederation of British Industry in response to public concerns over recently privatized public utilities and the salaries and bonuses earned by executives, while they implemented job cuts, and service price increases.

The Greenbury Report recommended an independent remuneration committee, linking executive pay to corporate financial and operational performance measures, and increased the requirements for disclosure and transparency on directors’ remuneration. However, the credibility of the Greenbury Report …

Corporate Governance, Measurement Of, Maeve O'Connell, Anne Marie Ward

Articles

The increased focus on good governance and the development of best practice guidelines, often supported by legislation, has been in response to corporate scandals, such as Enron and Worldcom in the early 2000s, and the 2008 banking crisis. Good governance is increasingly recognised as a process where the ‘best practices' of yesterday become the standard practices of today. This increased focus has also coincided with a worldwide movement for corporate reporting on sustainability and corporate social responsibility (CSR) issues and a growing demand within the investment industry for investment products that are socially responsible (Benn and Dunphy 2013). Sustainable development …

Stakeholder Engagement And The Future Of Irish Public–Private Partnerships, Gail Sheppard, Matthias Beck

Articles

Building on recent works that stress the importance of stakeholder engagement in partnerships, we propose a novel benchmarking framework for the evaluation of public–private partnerships. This framework describes mutuality and the preservation of organisational identity as the ideal characteristics of partnerships because they, in turn, encourage stakeholder support for public–private partnerships. Applying this framework to infrastructure public–private partnerships in Ireland, we note that mutual accountability has been weakened following the financial crisis. Meanwhile, con-sultation with clients such as key public–private partnership stakeholders, which would help articulate organisational identities, remains patchy across the education, justice
and health public–private partnership that we …

Risk Management And Hedging Approaches In Energy Markets, Jim Hanly

Articles

Energy based assets are showing increased susceptibility to volatility arising out of geo-political, economic, climate and technological events. Given the economic importance of energy products, their market participants need to be able to access efficient strategies to effectively manage their exposures and reduce price risk. This chapter will outline the key futures based hedging approaches that have been developed for managing energy price risk and evaluate their effectiveness. A key element of this analysis will be the breadth of assets considered. These include Crude and Refined Oil products, Natural Gas, and wholesale Electricity markets. We find significant differences in the …

Understanding The Importance & Impact Of Technology In An Accounting Setting, Catherine Ann Francis

Honors Theses and Capstones

Although accounting has gone through significant changes over the years due to technological advancement, the profession remains at the core of business. Technology has not only impacted the accounting profession, but has completely transformed the business world. As professionals are continuously introduced to new technology platforms, their ability to analyze and interpret data is enhanced. The research presented in this paper seeks to understand which platforms are leading the way for change within the accounting profession. More specifically, this paper explores which platforms professional accountants perceive as most important to their job. This involves understanding which platforms they perceive themselves …

2019-2020 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2019-2020 Audit Report for Morehead State University.

Cross-Industry Information Sharing And Analyst Performance, Allen Huang, An-Ping Lin, Amy Zang

Research Collection School Of Accountancy

This study shows that analyst research benefits from the sharing of information about economically connected industries among colleagues. Measuring the intensity of potential information sharing with the level of economic connection between an analyst’s industry and her colleagues’ industries, we find that it is positively correlated with an analyst’s earnings forecast accuracy, stock recommendation profitability, coverage breadth, and report frequency after controlling for other determinants including broker or analyst fixed effects. We also find that analysts are more likely to issue reports when highly connected colleagues produce information. We show that sharing information with colleagues covering downstream (upstream) industries benefits …

The Relevance Of Non-Financial Key Performance Indicators, Bingxu Fang, Partha Mohanram, Dushyant Vyas

Research Collection School Of Accountancy

The limitations of financials statements in assessing firm performance have long been known to the academic and practitioner accounting communities. Recent years have witnessed a sharp increase in the frequency and scope of non-financial Key Performance Indicators (KPIs) disclosed by companies and used by market participants. In this study, we investigate the relevance of various voluntarily reported non-financial KPIs. We find that KPIs are positively associated with future profitability, sales growth, and current stock returns; however, the stock market underreacts to the information embedded in KPIs for firms operating in opaque information environments.

Corporate Social Responsibility And Corporate Financial Performance: An Examination Into Fortune 500 And Djsi Firms Within Consumer-Facing Industries, Samantha Lee

CMC Senior Theses

This paper examines the relationship between a firm’s Corporate Social Responsibility (CSR) and its Corporate Financial Performance (CFP) in nine consumer-facing industries classified by the Fortune 500. Unlike prior research on the matter, the firms investigated in this study consist only of firms on both the Fortune 500 for the year 2018 and the Dow Jones Sustainability Index (DJSI) between the years 2005-2018 in order to define a clear measurement of CSR. In order to gauge investor and market sentiment, CFP is measured primarily by the firm’s stock performance in comparison to the S&P 500 as a basis. The results …

Strategies Business Leaders Use To Prevent Employee Financial Fraud In Their Nonprofit Organizations, Sylvia A. Lawson

Walden Dissertations and Doctoral Studies

Leaders of nonprofit organizations experience financial losses when their employees engage in financial fraud. Grounded in Cressey’s fraud triangle theory, the purpose of this qualitative multicase study was to explore strategies leaders of nonprofit organizations use to prevent losses from employee financial fraud. The participants comprised 3 leaders of nonprofit organizations located in South Carolina with successful experience preventing employee financial fraud losses. Data were collected from semistructured interviews and organizational documents, such as company policies and financial statements. Yin’s 5-step analysis process was used to analyze the data with 2 themes emerging: policies created helped leaders prevent losses from …

Internal Business Control Systems In Small Puerto Rican Retail Businesses, Belma A. Borras

Walden Dissertations and Doctoral Studies

Small businesses' vulnerability to financial losses brought about by employee theft is higher than for larger organizations. Small business owners are concerned about occupational fraud, as the annual average loss from fraud for small business owners in the United States was $150,000 per incident. Grounded in the fraud triangle theory and COSO Internal Control Integrated Framework, the purpose of this quantitative correlational study was to examine the relationship between the degree of segregation of duties, attitude toward internal controls, and the internal control system in small gas and convenience stores in Puerto Rico. Data were collected from 129 small business …

A Practitioner's Approach To Implementing Community Bank Internal Controls, Paul A. Dubrey Jr

Walden Dissertations and Doctoral Studies

Some community bank compliance professionals lack strategies to comply with the 2013 Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal control framework statement, so they have been slow to adapt to the new COSO framework. However, they will be under increased regulatory pressure to do so. Grounded in Cressey's fraud triangle theory, the purpose of this qualitative single case study was to explore strategies community bank compliance professionals use to comply with the revised COSO internal control framework. Four compliance professionals at a community bank in the Boston, Massachusetts area who have successfully implemented strategies for internal control …