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Articles 511 - 540 of 606
Full-Text Articles in Accounting
Corporate Governance And Tax Avoidance: Evidence From Governance Reform, Jon Kerr, Richard Price, Francisco J. Román, Miles A. Romney
Corporate Governance And Tax Avoidance: Evidence From Governance Reform, Jon Kerr, Richard Price, Francisco J. Román, Miles A. Romney
Faculty Publications
Prior literature struggles to find evidence in U.S. settings to support the Desai and Dharmapala (2006) theory on how corporate governance affects tax avoidance. Most studies rely on equity incentive compensation as their governance proxy. We use a Mexican setting to examine this association and find firms with stronger governance engage in less tax avoidance. We rely on both a hand-collected governance index and governance reform to show improved corporate governance pushes tax avoidance toward a new equilibrium. Supplementary analyses show associations between governance and tax avoidance are greatest for tax-cost-sensitive familyowned firms and non-cross-listed firms with naturally weaker governance. …
Archival Evidence On The Audit Process: Determinants And Consequences Of Interim Effort*, Brant E. Christensen, Nathan J. Newton, Michael S. Wilkins
Archival Evidence On The Audit Process: Determinants And Consequences Of Interim Effort*, Brant E. Christensen, Nathan J. Newton, Michael S. Wilkins
Faculty Publications
Using proprietary data from a global accounting firm, we investigate the determinants of auditors’ interim effort as well as the impact of interim effort on audit quality, client disclosure timeliness, audit hours, and audit fees. Public statements from accounting firms and regulators suggest various benefits from accelerating auditor effort, but these claims remain largely untested. We find that interim effort is higher for large, complex clients that require integrated audits of both financial statements and internal control over financial reporting. With respect to consequences, we find that allocating relatively more work to the interim period is associated with a reduced …
The Impacts Of Covid-19 On Audit Practices, Morise Adio-Moses
The Impacts Of Covid-19 On Audit Practices, Morise Adio-Moses
Senior Honors Theses and Projects
No abstract provided.
How Many Simultaneous Audit Committee Memberships Are Too Many?, Jimmy Carmenate, Cori O. Crews, Vineeta D. Sharma, John R. Sparger
How Many Simultaneous Audit Committee Memberships Are Too Many?, Jimmy Carmenate, Cori O. Crews, Vineeta D. Sharma, John R. Sparger
School of Accountancy Faculty Publications
Recent research by Sharma, Sharma, Tanyi, and Cheng (2020) provides new insight into directors serving on multiple public company audit committees. Specifically, they investigate how an individual audit committee director serving on multiple audit committees is related to companies’ cost of equity capital. Their evidence suggests that serving on multiple audit committees is viewed positively by investors up to a certain point, but beyond that point investors become concerned. This turning point, on average, is 3.5 audit committees for retired directors and 1.5 audit committees for directors in full-time employment. These results have implications for numerous stakeholders including investors, proxy …
What Are The Factors That Influence The Adoption Of Data Analytics And Artificial Intelligence In Auditing?, Grace Tsao
What Are The Factors That Influence The Adoption Of Data Analytics And Artificial Intelligence In Auditing?, Grace Tsao
Honors Undergraduate Theses
Although past research finds that auditors support data analytics and artificial intelligence to enhance audit quality in their daily work, in reality, only a small number of audit firms, who innovated and invested in the two sophisticated technologies, utilize it in their auditing process. This paper analyzes three factors, including three individual theories, that may influence the adoption of data analytics and artificial intelligence in auditing: regulation (Institutional theory: explaining the catch-22 between the auditors and policymakers), knowledge barrier (Technology acceptance model's theory: explore the concept of ease of use), and people (algorithm aversion: a phenomenon that auditors believe in …
Intellectual Capital's Impact On Corporate Performance During The Age Of Digitalization And The Covid-19 Pandemic, Chance Sears
Intellectual Capital's Impact On Corporate Performance During The Age Of Digitalization And The Covid-19 Pandemic, Chance Sears
CMC Senior Theses
The purpose of this paper is to examine the relationship between intellectual capital and firms’ financial and market performance during the peak levels of digitalization, focusing on the COVID-19 Pandemic. Utilizing the recently validated Value Added Intellectual Coefficient (VAIC), alongside its necessary controls, I conduct an empirical analysis on North American firms over the period of 2010-2020 using fixed effects and pooled ordinary least squares analysis. Findings from the empirical analysis provide evidence that intellectual capital is a driving factor in enhancing firms’ financial and market performance. Additionally, results indicate that the COVID-19 pandemic increased the impact of intellectual capital …
Corporate Social Responsibility And Firm Risk: Egypt’S Case, Dina Hassouna, Rania Abdelfattah
Corporate Social Responsibility And Firm Risk: Egypt’S Case, Dina Hassouna, Rania Abdelfattah
Business Administration
Studies amongst developed countries have extensively investigated the link between corporate social responsibility (CSR) and financial performance. However, due to lack of research in the Middle East, especially in Egypt, the association between CSR and firm risk remains much less understood (Nguyen & Nguyen, 2015). Therefore, this paper is one of the very few studies that investigate the impact of CSR on firm risk amongst developing countries. A sample of 31 Egyptian listed companies was examined over four years, from 2011 to 2015. We test the impact of CSR on firm risk using fixed and random effects estimation models. We …
Solving A Hybrid Batch Production Problem With Unreliable Equipment And Quality Reassurance, Singa Wang Chiu, Hua Yao Wu, Tsu Ming Yeh, Yunsen Wang
Solving A Hybrid Batch Production Problem With Unreliable Equipment And Quality Reassurance, Singa Wang Chiu, Hua Yao Wu, Tsu Ming Yeh, Yunsen Wang
Department of Accounting and Finance Faculty Scholarship and Creative Works
A hybrid batch fabrication plan involving an outsourcing option is often established to deal with the in-house capacity constraint and/or meet timely demand with a reduced cycle time. Besides, the occurrences of unpredictable equipment malfunction and imperfect product quality should also be effectively managed during in-house fabrication to meet the production schedule and the required quality level. To address these concerns, we examine a hybrid economic production quantity (EPQ) problem with an unreliable machine and quality reassurance; wherein, an outside provider helps supply a portion of the batch at a requested timing and desirable quality, but at the price of …
The Influence Of Expedited Fabrication Rate, Unreliable Machines, Scrap, And Rework On The Production Runtime Decision In A Vendor-Buyer Coordinated Environment, Yuan Shyi Peter Chiu, Yunsen Wang, Tiffany Chiu, Peng Cheng Sung
The Influence Of Expedited Fabrication Rate, Unreliable Machines, Scrap, And Rework On The Production Runtime Decision In A Vendor-Buyer Coordinated Environment, Yuan Shyi Peter Chiu, Yunsen Wang, Tiffany Chiu, Peng Cheng Sung
Department of Accounting and Finance Faculty Scholarship and Creative Works
Transnational manufacturing firms operate in highly competitive marketplaces. This means that they are continuously seeking ways to reduce order response and fabrication cycle times, maintain the desired product quality, manage unanticipated machine failures, and provide timely delivery to effectively minimize overall operating cost and maintain a competitive advantage over their intra-supply chains. To assist firms in achieving these operational goals, we examine a buyer-vendor coordinated system with an expedited fabrication rate, unreliable machines, scrap, and rework, with the objective of minimizing the overall operating costs. An imperfect manufacturing process is assumed, which arbitrarily produces repairable and scrap items, with the …
What Is The Effect Of The Cares Act On Public Companies’ Pension Plan Contributions?, Kyle Joseph Norman
What Is The Effect Of The Cares Act On Public Companies’ Pension Plan Contributions?, Kyle Joseph Norman
Honors Theses and Capstones
No abstract provided.
The Future Of Auditing: An Analysis Of Ai Implementation In The Big Four Accounting Firms, Alexander Michael Heye
The Future Of Auditing: An Analysis Of Ai Implementation In The Big Four Accounting Firms, Alexander Michael Heye
Honors Theses and Capstones
The implementation of Artificial Intelligence (AI) technology has become somewhat of a hot topic within the modern business world. Many companies have chosen to embrace the potential that these systems have on the ways we can conduct business, while others are hesitant to “dip their toes” in the figurative waters of AI research and utilization. Auditing is no different from other industries in that firms are excited to see what potential these new innovations have in store for promoting a faster, more efficient, and more accurate audit. This review peers into how some Big 4 firms have made the first …
Covid-19 And The Effects On World's Most Admired Companies, Justin P. Mooney
Covid-19 And The Effects On World's Most Admired Companies, Justin P. Mooney
Honors Theses and Capstones
No abstract provided.
Pcaob Inspection Reports And Perceived Audit Quality, Coleman Michael Russell
Pcaob Inspection Reports And Perceived Audit Quality, Coleman Michael Russell
Honors Theses and Capstones
No abstract provided.
Business Risk And Attest Service Fees: Understanding The Effect Of Low Fed Interest Rates On Bank Audit Fees, Lucas Erik Jones
Business Risk And Attest Service Fees: Understanding The Effect Of Low Fed Interest Rates On Bank Audit Fees, Lucas Erik Jones
Honors Theses and Capstones
No abstract provided.
The Effect Of The Covid-19 Pandemic On The Issuance Of Going Concern Opinions And Financial Restatements, Jessica Oswald
The Effect Of The Covid-19 Pandemic On The Issuance Of Going Concern Opinions And Financial Restatements, Jessica Oswald
Honors Theses and Capstones
No abstract provided.
Strategic Surrogates Or Sad Sinners: U.S. Taxation Of Bartering In Digital Services, Mark J. Cowan, Joshua Cutler, Ryan Baxter
Strategic Surrogates Or Sad Sinners: U.S. Taxation Of Bartering In Digital Services, Mark J. Cowan, Joshua Cutler, Ryan Baxter
Accountancy Faculty Publications and Presentations
The COVID-19 pandemic caused both a surge in technology use and a deterioration in government finances. At the same time, big tech companies are under scrutiny by lawmakers for tax avoidance, antitrust issues, and other concerns. These realities call for governments to reassess tax policy toward tech companies and for tech companies to reassess legal strategy toward taxes. State and federal governments' tax bases are eroding because of the noncash, barter nature of modern transactions. When a taxpayer uses “free” digital services such as e-mail, social media, or search engines, she pays via access to her personal data or attention. …
A Hebrew Republic Of Taxation?: Henry George’S Single Tax, Hebraic Law, And Unearned Income, Joshua Cutler
A Hebrew Republic Of Taxation?: Henry George’S Single Tax, Hebraic Law, And Unearned Income, Joshua Cutler
Accountancy Faculty Publications and Presentations
Can millennia-old religious ideas offer insights into modern tax law? I explore this question through the hugely popular, yet largely forgotten, tax movement of political economist Henry George. Seeking to explain why poverty always seemed to increase along with progress, George proposed that, as societies advanced, land owners were able to capture an increasing share of unearned wealth. To remedy this, George proposed a “Single Tax” on the unearned income from land. George’s tax movement gained popularity largely because it was founded on widely-held ideas originating in the Hebrew Bible. Yet, the religious foundation of George’s tax movement has been …
Losing Altitude: The Impact Of Asc 842: Leases On The Reported Liquidity Of Large U.S. Airlines, Philip Slater
Losing Altitude: The Impact Of Asc 842: Leases On The Reported Liquidity Of Large U.S. Airlines, Philip Slater
Doctor of Business Administration Dissertations
The airline industry in the United States represents fertile ground for research due to its susceptibility to extraneous demand shocks such as fuel price hikes, terrorist attacks, and global pandemics coupled with high leverage and high reliance on leasing. Accounting Standards Codification (ASC) 842: Leases became effective January 1st, 2019, requiring capitalization of the majority of leased assets. This study was motivated by how the act may have affected both reported airline liquidity and attempts to restructure leases to avoid capitalization, which may provide an initial impact. The objective of this study was to examine whether passage of …
Counselors, Judges, Or Executioners: The Role Of Financial Analysts In Capital Markets’ Responses To Alleged Fcpa Violations, Jesus R. Jimenez-Andrade, Timothy J. Fogarty, Gregory A. Jonas
Counselors, Judges, Or Executioners: The Role Of Financial Analysts In Capital Markets’ Responses To Alleged Fcpa Violations, Jesus R. Jimenez-Andrade, Timothy J. Fogarty, Gregory A. Jonas
Accounting Faculty Publications (Archived)
Academic models grounded in market efficiency and reputational principles argue that market firms value suffer investors punishment as consequence of international bribery allegations. However, there are indicators of potential mispricing when authorities reveal the details of the allegations. To reconcile this phenomenon, this research theorizes the influence of analysts revised expectations as moderators and/or mediators of the relationship between the reputational and economic penalties, and investors’ response. Findings from 124 documented cases (2007 to 2018) suggest that analysts positively moderate (not mediate) the relationship concerning reputational (not economic) penalties and stock returns in the short-term after the press release (three-day …
Analyst Non-Gaap Reporting: When Do Equity Analysts Adjust Gaap Earnings – An Application Of Text Based Firm Complexity, Patrick Chen
Analyst Non-Gaap Reporting: When Do Equity Analysts Adjust Gaap Earnings – An Application Of Text Based Firm Complexity, Patrick Chen
CMC Senior Theses
Equity analysts adjust GAAP earnings to report non-GAAP figures that they believe better represent a firm’s current and future performance. The importance of such non-GAAP(street) figures has been determined and accepted by the literature, but the process in which analysts arrive at such figures is less understood. I apply a newly defined measure of firm complexity using text based analysis of firm annual reports and investigate its effect. When complexity increases, it becomes harder to individuate different components of a system. When that system is a firm, complexity then increases the difficulty in determining an accurate measure of performance. The …
Stock Market Volatility And Business Cycle: Exploring Cross-Country Spillovers, Nufazil Altaf
Stock Market Volatility And Business Cycle: Exploring Cross-Country Spillovers, Nufazil Altaf
DLSU Business & Economics Review
This study explores the impact of the financial crisis on the relationship between stock market volatility and the business cycle. In addition, the possible spillover effects within a cross-country framework are also examined. The study is based on secondary macroeconomic data of monthly frequency for the time period of 1991:01 to 2012:12. Bivariate and multivariate causality techniques are used to arrive at results. Results of the study provide fresh evidence for the existence of strong bidirectional causality between stock market volatility and the business cycle for all sample countries. In fact, this bidirectional causality was found to be strong when …
Tracking School-To-Work Transition Among The Youth In The Philippines, Futoshi Yamauchi, Marites Tiongco
Tracking School-To-Work Transition Among The Youth In The Philippines, Futoshi Yamauchi, Marites Tiongco
DLSU Business & Economics Review
This paper examines wage variations and turnovers using a unique tracking survey data of Filipino youth who were initially sampled at Grade 6. The analysis also uses mathematics and English test scores at Grade 6 to proxy for cognitive abilities. The empirical results show that returns to education and ability increase with labor market experience and occupational upgrading. The study highlights the importance of academic achievements, measured by both years of schooling completed and academic test scores, in upgrading occupations of youth to realize higher returns in the labor market, even though many youths often start with irregular and undesirable …
Nurse Retention Strategies In The Healthcare Industry, Luke Anthony Nicholson
Nurse Retention Strategies In The Healthcare Industry, Luke Anthony Nicholson
Walden Dissertations and Doctoral Studies
Nurse turnover in the healthcare industry is detrimental to the quality-of-care patients receive, organizational financial health, and nurse job satisfaction. Nurse managers who lack effective nurse retention strategies might struggle to reduce voluntary turnover, which can adversely impact nurse job satisfaction and patient care quality. Guided by the unfolding model of voluntary employee turnover and job embeddedness theory, the purpose of this qualitative multiple case study was to explore retention strategies nurse managers use to reduce the voluntary turnover of nurses. The participants were three nurse managers at three hospitals in central and southern Illinois with proven strategies to reduce …
The Impact Of Quantitative Easing On Liquidity Creation, Supriya Kapoor, Supriya Kapoor, Oana Peia
The Impact Of Quantitative Easing On Liquidity Creation, Supriya Kapoor, Supriya Kapoor, Oana Peia
Articles
We study the effects of the US Federal Reserve’s large-scale asset purchase programs during 2008–2014 on bank liquidity creation. Banks create liquidity when they transform the liquid reserves resulted from quantitative easing (QE) into illiquid assets. As the composition of banks’ loan portfolio affects the amount of liquidity it creates, the impact of quantitative easing on liquidity creation is not a priori clear. Using a difference-in-difference identification strategy, we find that banks more affected by the policy increased lending relative to those less affected, mainly during the first and third round of QE. However, we only find a strong effect …
Measuring Credit Risk Using Qualitative Disclosure*, John Donovan, Jared Jennings, Kevin Koharki, Joshua A. Lee
Measuring Credit Risk Using Qualitative Disclosure*, John Donovan, Jared Jennings, Kevin Koharki, Joshua A. Lee
Faculty Publications
We use machine learning methods to create a comprehensive measure of credit risk based on qualitative information disclosed in conference calls and in management’s discussion and analysis section of the 10- K. In out-of-sample tests, we find that our measure improves our ability to predict future credit events (future bankruptcies, future interest spreads, and future credit rating downgrades) relative to existing credit risk measures developed by prior research (e.g., z-score). We also find our measure based on conference calls explains within-firm variation in future credit events; however, we find little evidence that the existing measures of credit risk developed by …
Do Bears Prefer The Weak And The Downtrodden? The Effects Of The 52-Week Low And Financial Strength On Short-Seller Behavior, Christopher Alan Miller
Do Bears Prefer The Weak And The Downtrodden? The Effects Of The 52-Week Low And Financial Strength On Short-Seller Behavior, Christopher Alan Miller
Electronic Theses and Dissertations
This dissertation investigates the effects of a company’s financial strength on short-seller behavior around a non-information-producing event. The distance of a stock price to its 52-week high or low does not provide fundamental information, but the price extremes serve as salient price points upon which investors anchor their expectations of future stock performance. Using a large sample of daily short sales data, I investigated the effects of both the proximity to the 52-week low and the financial strength of the underlying company on short-seller behavior. I found that short-selling volume increases as the price nears its 52-week low and that …
Less Commute Miles. Decreased Tire Wear. What Would You Do?, Dylan Schwarz, Brendon M. Ford, Brandon D. Hadinger, Abbie N. Pearce, Jacinta M. Pikunas
Less Commute Miles. Decreased Tire Wear. What Would You Do?, Dylan Schwarz, Brendon M. Ford, Brandon D. Hadinger, Abbie N. Pearce, Jacinta M. Pikunas
Williams Honors College, Honors Research Projects
With the flagrant recognition of the coronavirus as one of those most impactful viruses in the history of the world, it is important to study how the effects of such a disease can create troublesome ripple effects in the world. Covid-19 has caused the death of hundreds of thousands of individuals and has negatively impacted the lives of American’s all across the country during the nationwide lockdown. Decreased work commuters, minimal road travel, and little need for car repairs hit the Goodyear Tire and Rubber Company hard. The University of Akron has teamed up with Goodyear to explore such effects …
Human Resource Strategies For Retaining Clinical Health Care Professionals, Shagunna Renee Muse
Human Resource Strategies For Retaining Clinical Health Care Professionals, Shagunna Renee Muse
Walden Dissertations and Doctoral Studies
Human resource (HR) professionals who lack effective clinical employee retention strategies negatively affect patient care, employee well-being, and organizational culture. Grounded in the human capital theory, the purpose of this qualitative single case study was to explore effective strategies HR professionals use to retain clinical human capital. The study participants were five health care, HR professionals from one health care organization in the Northeast United States who successfully implemented strategies to improve clinical human capital. Data were collected from organizational documents and conducting semistructured interviews. Data were analyzed using thematic analysis, and four themes emerged: work-life balance, compensation, effective communication, …
Spotify: Strategic Plan And Analysis, Riley T. Sletten
Spotify: Strategic Plan And Analysis, Riley T. Sletten
Undergraduate Theses, Professional Papers, and Capstone Artifacts
Spotify is a worldwide music and podcast streaming company. Spotify has the most active users of any audio streaming company in the world and is a key competitor in a growing industry. It is important to evaluate the external environment and internal forces that impact Spotify’s strategic decision-making to identify opportunities and threats that could change the audio streaming landscape. Drawing on industry research, company financial statements, and media reports, this paper analyzes the external and internal environment of Spotify to identify a strategic recommendation for the company going forward. I analyze different business frameworks to evaluate the competitive landscape …
Perceive It Or Not: Information Quality And The Investors’ Response To Earning Surprises Of Technologically Advanced Companies, Aliza Rotenstein, David Gelb, Abraham Fried, Shoshana Altschuller
Perceive It Or Not: Information Quality And The Investors’ Response To Earning Surprises Of Technologically Advanced Companies, Aliza Rotenstein, David Gelb, Abraham Fried, Shoshana Altschuller
Journal of International Technology and Information Management
One of the primary measures of information systems (IS) success that has been the subject of much investigation in a variety of contexts is information quality (DeLone & McLean, 1992; 2003). This paper hones in on the impact of perceived information quality in the context of the financial markets, where quality of accounting information is particularly important, as it informs investment decisions and impacts stock prices. In particular, seminal accounting research has consistently found that earnings announcements possess informational value (information content) based upon which the market reacts (Beaver, 1968). Market reaction to surprises in earnings announcements has long been …