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Articles 211 - 240 of 483
Full-Text Articles in Accounting
Tax Management, Ownership Structure And Corporate Governance, Ying Wang, Scott Butterfield
Tax Management, Ownership Structure And Corporate Governance, Ying Wang, Scott Butterfield
Southern University College of Business E-Journal
We use 2010-2018 publicly listed Chinese company data to analyze how ownership structure and corporate governance affects tax management. Our results indicate that diverse ownership structure might lower a company’s tax rates, whereas traditional corporate governance measures, such as board size, independent board member percentage and duality of CEO serving as chair do not affect tax.
2017 Tax Cuts And Corporate Investment And Financing Decisions: An Empirical Investigation, Rakesh Duggal
2017 Tax Cuts And Corporate Investment And Financing Decisions: An Empirical Investigation, Rakesh Duggal
Southern University College of Business E-Journal
The Tax Cuts and Jobs Act of 1917 (TCJA) amended the Internal Revenue Code of 1986 and significantly lowered the corporate tax rate, in addition to providing other tax incentives to spur corporate investments. The TCJA has the potential to impact corporate cash flows and corporate investment and financing decisions. In response to the TCJA, firms could enhance their capital expenditure budgets, return excess capital to shareholders, and/or hold excess capital for better opportunities in the future. Using S&P 500 firms as a sample, this study finds no statistical difference in the actual corporate taxes paid in the post-and pre-TCJA …
Do Auditors Respond To Changes In Clients’ Analyst Coverage? Evidence From A Natural Experiment, Mohammad Alkhamees
Do Auditors Respond To Changes In Clients’ Analyst Coverage? Evidence From A Natural Experiment, Mohammad Alkhamees
USF Tampa Graduate Theses and Dissertations
Prior research has established that analysts serve as an important monitor of managementand improve the quality of firms’ financial reporting. In this study, I utilize the natural experiment resulting from the mergers and closures of brokerage houses, to examine whether this exogenous change in firms’ information environment impacts the audit process. Specifically, I examine whether reductions in analyst coverage have an effect on auditor effort proxied by audit fees and audit report lag, as well as financial reporting quality, measured by future restatements. I find that client firms pay significantly higher audit fees following an exogenous reduction in analyst coverage …
Differentiated Banking In India: The Road Ahead, Akshay Kumar Mishra
Differentiated Banking In India: The Road Ahead, Akshay Kumar Mishra
Management Dynamics
No abstract provided.
Impact Of Orientation Program On Teacher's Performance, Akshay Kumar Mishra
Impact Of Orientation Program On Teacher's Performance, Akshay Kumar Mishra
Management Dynamics
No abstract provided.
Are All Pictures Worth 1,000 Words? An Investigation Of Fit Between Graph Type And Performance On Accounting Data Analytics Tasks, Shawn Paul Granitto
Are All Pictures Worth 1,000 Words? An Investigation Of Fit Between Graph Type And Performance On Accounting Data Analytics Tasks, Shawn Paul Granitto
USF Tampa Graduate Theses and Dissertations
The usefulness of accounting data is directly dependent on the presentation and interpretation of the data (DeSanctis and Jarvenpaa 1989; Brown-Liburd et al. 2015; Cao et al. 2015). While both corporate accounting and public accounting have a large focus on data analytics and visualizations, accountants in both fields have reported to have minimal experience creating visualizations and observe a growing use of visualizations within their role (Krumwiede 2019; Buchheit et al. 2020; Gibson et al. 2020). Vessey (1991) finds that the appropriateness of a visualization can impact a user’s decision-making performance. Although prior studies have provided suggestions of when to …
Comment Letters On Exposure Draft: Proposed Revisions Related To Officers, Directors, And Beneficial Owners, June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division
Comment Letters On Exposure Draft: Proposed Revisions Related To Officers, Directors, And Beneficial Owners, June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Revisions Related To Officers, Directors, And Beneficial Owners Revised "Offering Or Accepting Gifts Or Entertainment Interpretations (1.120.010 And 1.285.010) Revised "Conceptual Framework For Members In Public Practice" (1.000.010), June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Proposed Revisions Related To Officers, Directors, And Beneficial Owners Revised "Offering Or Accepting Gifts Or Entertainment Interpretations (1.120.010 And 1.285.010) Revised "Conceptual Framework For Members In Public Practice" (1.000.010), June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed New And Revised Definitions And Interpretations Compliance Audits New Definition "Compliance Audit" New Definition "Compliance Audit Attest Client" Revised Definition "Financial Statement Attest Client" Revised "Client Affiliates" Interpretation Revised "State And Local Governments Client Affiliates" Interpretation June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Proposed New And Revised Definitions And Interpretations Compliance Audits New Definition "Compliance Audit" New Definition "Compliance Audit Attest Client" Revised Definition "Financial Statement Attest Client" Revised "Client Affiliates" Interpretation Revised "State And Local Governments Client Affiliates" Interpretation June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Exposure Draft: Proposed New And Revised Definitions And Interpretations Compliance Audits New Definition "Compliance Audit" New Definition "Compliance Audit Attest Client" Revised Definition "Financial Statement Attest Client" Revised "Client Affiliates" Interpretation Revised "State And Local Governments Client Affiliates" Interpretation June 3, 2022, Comments Are Requested By September 1, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Draft: Proposed New And Revised Definitions And Interpretations Compliance Audits New Definition "Compliance Audit" New Definition "Compliance Audit Attest Client" Revised Definition "Financial Statement Attest Client" Revised "Client Affiliates" Interpretation Revised "State And Local Governments Client Affiliates" Interpretation June 3, 2022, Comments Are Requested By September 1, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Exposure Draft: Proposed Revisions Related To Officers, Directors, And Beneficial Owners Revised "Offering Or Accepting Gifts Or Entertainment Interpretations (1.120.010 And 1.285.010) Revised "Conceptual Framework For Members In Public Practice" (1.000.010), June 3, 2022, Comments Are Requested By July 5, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Draft: Proposed Revisions Related To Officers, Directors, And Beneficial Owners Revised "Offering Or Accepting Gifts Or Entertainment Interpretations (1.120.010 And 1.285.010) Revised "Conceptual Framework For Members In Public Practice" (1.000.010), June 3, 2022, Comments Are Requested By July 5, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Exposure Draft: Proposed New And Revised Definitions And Interpretations, Compliance Audits, June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division
Exposure Draft: Proposed New And Revised Definitions And Interpretations, Compliance Audits, June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Exposure Draft: Proposed Revisions Related To Officers, Directors, And Beneficial Owners, June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division
Exposure Draft: Proposed Revisions Related To Officers, Directors, And Beneficial Owners, June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed New And Revised Definitions And Interpretations, Compliance Audits, American Institute Of Certified Public Accountants. Professional Ethics Division
Comment Letters On Proposed New And Revised Definitions And Interpretations, Compliance Audits, American Institute Of Certified Public Accountants. Professional Ethics Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Daung Well By Daung Good, Leon Qiu, Singapore Management University
Daung Well By Daung Good, Leon Qiu, Singapore Management University
Perspectives@SMU
Leon Qiu started microfinance lending startup Daung Capital to help the unbanked in Myanmar. Can he adequately help the farmers there?
Fabrication Runtime Decision For A Hybrid System Incorporating Probabilistic Breakdowns, Scrap, And Overtime, Yuan Shyi Peter Chiu, Yunsen Wang, Tsu Ming Yeh, Singa Wang Chiu
Fabrication Runtime Decision For A Hybrid System Incorporating Probabilistic Breakdowns, Scrap, And Overtime, Yuan Shyi Peter Chiu, Yunsen Wang, Tsu Ming Yeh, Singa Wang Chiu
Department of Accounting and Finance Faculty Scholarship and Creative Works
Manufacturers today need to optimize their fabrication runtime decision by meeting short customer order due dates externally and managing the potentially unreliable machines and manufacturing processes internally. Outsourcing and overtime are commonly utilized strategies to expedite fabricating time. Additionally, detailed analyses and necessary actions on inevitable product defects (i.e., removal of scraps) and equipment breakdowns (such as machine repairing) are prerequisites to fabrication runtime planning. Motivated by assisting today’s manufacturers decide the best batch runtime plan under the situations mentioned above, this study applies mathematical modeling to a hybrid fabrication problem that incorporates partial overtime and outsourcing, inevitable product defects, …
Inquiries Of The Predecessor Auditor Regarding Fraud And Noncompliance With Laws And Regulations; Statement On Auditing Standards, 147 (June 2022), American Institute Of Certified Public Accountants. Auditing Standards Board
Inquiries Of The Predecessor Auditor Regarding Fraud And Noncompliance With Laws And Regulations; Statement On Auditing Standards, 147 (June 2022), American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Quality Management For An Engagement Conducted In Accordance With Generally Accepted Auditing Standards; Statement On Auditing Standards, 146 June 2022), American Institute Of Certified Public Accountants. Auditing Standards Board
Quality Management For An Engagement Conducted In Accordance With Generally Accepted Auditing Standards; Statement On Auditing Standards, 146 June 2022), American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Economic Policy Uncertainty And Non-Gaap Reporting, Ryan H. Wynne
Economic Policy Uncertainty And Non-Gaap Reporting, Ryan H. Wynne
Dissertations, Theses, and Capstone Projects
This study investigates the impact of economic policy uncertainty (EPU) on non-GAAP reporting. Prior research documents that numerous factors influence the frequency and quality of non-GAAP earnings disclosures, but the expected association between EPU and non-GAAP reporting is unclear. On the one hand, greater EPU may increase investor demand for additional financial information, while on the other hand, more EPU may lead to less non-GAAP disclosure by making core or recurring earnings more difficult to predict. Additionally, greater EPU may provide increased opportunity for managers to use non-GAAP reporting to mislead investors. I document a significantly positive association, on average, …
Aicpa Professional Standards As Of June 1, 2018, Volume 2: Statements Of Position — Auditing And Attestation, Statement Of Position — Accounting, Accounting And Review Services, Accounting And Review Services (Clarified), Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Professional Standards As Of June 1, 2018, Volume 2: Statements Of Position — Auditing And Attestation, Statement Of Position — Accounting, Accounting And Review Services, Accounting And Review Services (Clarified), Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Quality Management For An Engagement Conducted In Accordance With Statements On Standards For Accounting And Review Services; Statement On Standards For Accounting And Review Services 26 (June 2022), American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Quality Management For An Engagement Conducted In Accordance With Statements On Standards For Accounting And Review Services; Statement On Standards For Accounting And Review Services 26 (June 2022), American Institute Of Certified Public Accountants. Accounting And Review Services Committee
AICPA Professional Standards
No abstract provided.
Firm’S System Of Quality Management; Statement On Quality Management Standards 1 (June 2022), American Institute Of Certified Public Accountants. Auditing Standards Board
Firm’S System Of Quality Management; Statement On Quality Management Standards 1 (June 2022), American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Engagement Quality Reviews (Aicpa, Professional Standards, Qm Sec. 20); Statement On Quality Management Standards 2 (June 2022), American Institute Of Certified Public Accountants. Auditing Standards Board
Engagement Quality Reviews (Aicpa, Professional Standards, Qm Sec. 20); Statement On Quality Management Standards 2 (June 2022), American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Managerial Trustworthiness And Buybacks, Sterling Huang, Kaisa Snellman, Theo Vermaelen
Managerial Trustworthiness And Buybacks, Sterling Huang, Kaisa Snellman, Theo Vermaelen
Research Collection School Of Accountancy
CEO trustworthiness is positively related to long-term excess returns after buyback announcements. When the CEO is trustworthy, statements that the stock is undervalued are more credible. CEO trustworthiness is initially measured by the extent to which people in the county where the company headquarters is located trust each other. Further, the positive impact of trustworthiness on excess returns is higher when the CEO has been a long-term resident of a high-trust county, and correspondingly, trustworthy CEOs are less likely to be accused of financial misreporting. Our conclusions are confirmed when we use alternative measures of trustworthiness such as employee trust …
Short Interest And Corporate Investment: Evidence From Supply Chain Partners, Xia Chen, Guojin Gong, Shuqing Luo
Short Interest And Corporate Investment: Evidence From Supply Chain Partners, Xia Chen, Guojin Gong, Shuqing Luo
Research Collection School Of Accountancy
Short interest contains valuable information about a firm’s business fundamentals. We investigate whether such information affects business partners’ real investment decisions in the supply-chain setting. We predict and find that a supplier’s future investments (including inventory, R&D, and tangible asset investments) decrease with its customer’s current short interest. This negative relation is stronger when the supplier faces greater difficulty in assessing its customer’s business fundamentals and when short interest is more likely to indicate longlasting deterioration in the customer’s fundamentals. Additional analysis does not support the alternative explanation that the supplier adjusts investments in response to unfavorable information obtained via …
Active Independent Directors And Earnings Quality, Yuanto Kusnadi, Bin Srinidhi
Active Independent Directors And Earnings Quality, Yuanto Kusnadi, Bin Srinidhi
Research Collection School Of Accountancy
We examine the relationship between active independent directors and earnings quality for U.S. firms. We construct measures that proxy for activeness of independent directors and find that the proportion of active independent directors is under half on average. Our finding shows that earnings quality increases with the percentage of active independent directors on the board. Once the active independent directors are separated out, the other independent directors do not have any effect on earnings quality. This finding supports the hypothesis that the activeness of independent directors is incrementally significant over just the proportion of independent directors for the quality of …
Can Financialization Save Nature? The Case Of Endangered Species, Diane-Laure Arjalies, Delphine Gibassier
Can Financialization Save Nature? The Case Of Endangered Species, Diane-Laure Arjalies, Delphine Gibassier
Business Publications
The current biodiversity loss is dramatic. Over the past 50 years, more than 68% of the mammals, birds, amphibians, reptiles, and fish on earth have disappeared, putting the planet's survival and its inhabitants – including human beings – at risk (WWF, 2020). Financialization, or the transformation of nature into financial assets, is increasingly proposed as a solution to the biodiversity crisis. Proponents of financialization believe that assigning a monetary value to nature will incentivize human beings to protect habitats and their species. This article offers a four-mechanism model of nature’s financialization, explaining why it is virtually impossible to financialize nature. …
Impact Of Corporate Social Responsibility Practices On Financial Performance: Evidence From Selected Mena Region Commercial Banks, Rasha Mohamad Mahboub, Lynn Imad Fawaz
Impact Of Corporate Social Responsibility Practices On Financial Performance: Evidence From Selected Mena Region Commercial Banks, Rasha Mohamad Mahboub, Lynn Imad Fawaz
BAU Journal - Creative Sustainable Development
Nowadays, corporations are being held accountable for their actions that affect their surroundings. Thus, corporate social responsibility (CSR) has been integrated in their business models, which can impact their financial performances (FP). Previous researches regarding the relationship between CSR and FP have yielded mixed results. Thus, this research aims at identifying the impact of CSR practices in the environment (ENV), human resources (HR), products and consumers (PC) and community involvement (CI) on FP of 81 commercial banks operating in selected MENA countries for the year 2018. Data were gathered from CSR report and annual report for each bank. The multiple …
Factors Affecting Accounting Students’ Performance At University In Lebanon, Rasha Mohamad Mahboub
Factors Affecting Accounting Students’ Performance At University In Lebanon, Rasha Mohamad Mahboub
BAU Journal - Creative Sustainable Development
Factors affecting students' performance (SP) have been the topic of continuing discussion among academics, instructors, and policy - makers. There have been several research that tried to investigate this subject; however; most of those research have concentrated on SP in America and Europe. Though, since cultural dissimilarities might have a function in determining the factors that influence SP, it is extremely vital to investigate those factors to the Lebanese society. The purpose of this research is to investigate the factors affecting accounting SP at the faculty of business administration at Beirut Arab University (BAU) in Lebanon. To achieve this, a …
Non-Profit Accounting And Financial Strategies For The Exponential Age, Nathan A. Judd
Non-Profit Accounting And Financial Strategies For The Exponential Age, Nathan A. Judd
Honors Projects
This research project was designed to introduce the current state of digital assets with all of its potential risks and rewards within the non-profit business sector. Non-profit organizations receive donations constantly, but what happens when an individual gives a digital asset such as Bitcoin to the non-profit? The answer is quite complicated from an accounting and strategic business approach but will be unpacked and reviewed. Other nonprofit topics included are the exponential network effects for digital assets, official FASB accounting regulation treatments for digital assets, taxation documentation from the IRS regarding digital assets, and potential implementation strategies to consider.