Accounting Commons^™

Scamazon?: Antitrust Concerns In An Incorporated E-Commerce Marketplace, Aidan Macsweeney

Honors Projects in Accounting

The purpose of this Honors Thesis is to develop an understanding of how Amazon Inc. operates and competes in its own e-commerce marketplace. The paper seeks to answer the research question: Is the relationship between Amazon seller type and list price consistent with regulator antitrust concerns? The goal is to analyze Amazon listings in 27 product categories and how their price/sales effects vary by seller type: Amazon, Fulfilled by Amazon (FBA), and Fulfilled by Merchant (FBM). Special attention will be given to identifying price trends by category, the impact of the "Buy Box", and competing offers on the same listings. …

Cultura Emprendedora Investigativa Caso Egresados En Las Sedes, Seccionales Y Extensiones De La Universidad De Cundinamarca, Olga Marina García Norato, Ignacio Gómez Roldan, Sandra Milena Melo Perdomo, Carlos Arturo Narváez Benavides, Yudy Marlen Bonilla Bonilla, Luz Alejandra Riveros Sáchica, Luz Mireya Rincón Mora, Cesar Augusto Giraldo Duque, Benjamin Andres Manjarrés Zarate, Oswaldo Vanegas Flórez, Jairo Alonso Ávila Moreno, Dario Benavides Pava, Juan Manuel Andrade Navia, Miguel Alejandro Flechas Montaño

Ciencias Administrativas, Económicas y Contables

Con el ánimo de impulsar la investigación de la universidad desde las culturas emprendedora e investigativa, este libro de investigación tiene por objetivo analizar la cultura emprendedora investigativa de los egresados de la Universidad de Cundinamarca en Ubaté, Girardot, Chía, Facatativá, Zipaquirá, Fusagasugá y plantear alternativas de intervención pertinente a cada contexto. Metodología: Con alcance exploratorio y descriptivo de investigación cualitativa, se da la fundamentación teórica de cultura emprendedora investigativa, se diseñó y aplicó un instrumento en línea los egresados en los municipios donde está establecida la Universidad. Se estudiaron las frecuencias para seis niveles de la escala de Likert …

Financial Statement Analysis Project: "The Big Simulation", Luna Y. Goldblatt, João Branco Chaves, Andrew M. Landman, Salmin B. Mwinjuma, Braden C. Vitelli

Open Educational Resources

This project uses real-world financial statements (for Best Buy Co. Inc. and Nvidia Corporation) and creates a role-playing game where students can choose to be one of 4 capital market participants: an innovator that designs a brand-new accounting system, a company that prepares its best version of financial statements, an investor that chooses its ideal portfolio stocks, and a forensic accountant that looks for evidence of earnings management. The project helps student learn to conduct financial statement analysis and appreciate the impact of these statements on company financial ratios and capital market performance.

Code Of Ethics Quality And Audit Fees, Hong Kim Duong, Giorgio Gotti, Michael T. Stein, Anthony Chen

School of Accountancy Faculty Publications

Using a sample of U.S. firms from 2003 to 2018, we examine the effect of an audit client’s code of ethics quality on audit fees. We find that clients with a lower code of ethics quality pay significantly higher audit fees, suggesting that auditors perceive such clients as riskier and charge greater risk premiums. We also find that such clients have higher litigation risk and auditors spend greater effort when auditing such clients. Our study is among the first to demonstrate the role of a client’s code of ethics quality in audit pricing. Overall, our findings are consistent with …

The Rise Of Terrorism In Africa And What It Means For U.S. Policymakers, Bridget Mary Hughes

Master's Theses

This thesis utilizes three case studies to measure the rise of terrorism in Africa. This qualitative data leads the reader to one ultimate question: what does the rise in terrorism in Africa mean for the United States (U.S.) and U.S. policymakers, National Security academia, students in National Security, if anything at all? The answer is: if civilian and military compounds are being targeted by these violent extremists, as these three case studies demonstrate, it is my recommendation that U.S. policymakers cease sending troops to the African theater and, instead, allocate funding to the citizens and nonprofits of the countries whom …

A Comparison Of M&T Bank And Citizens Bank Net Income Changes During The Coronavirus Pandemic, Alex R. Glasier

Applied Economics Theses

The COVID-19 pandemic had a tremendous impact on every aspect of life, particularly within the world of banking & finance. All banks saw sharp drops in their stock prices and net income, but my hypothesis is that larger, more established banks maintained more stability during 2020 than smaller banks. This paper analyzes the income statements and balance sheets of M&T Bank (an older, more well-established bank) and Citizens Bank (a less-established bank) during this difficult time.

The first part of my thesis describes similarities and differences between M&T Bank and Citizens Bank. I explain how these similarities and differences may …

A Welfare Comparison Of Historical Cost And Fair Value Accounting Regimes, Palmer Edholm

All Graduate Plan B and other Reports, Spring 1920 to Spring 2023

With ongoing controversy concerning fair value and historical cost accounting, existing accounting theory is focused on intra-firm decision making and is thus deficient in addressing the issue of maximizing social welfare. I propose models of historical cost and fair value accounting regimes which are embedded in models of monopoly and oligopoly. This allows for social welfare implications. I find that historical cost results in greater expected profits for both monopolists and oligopolists. However, if the market is elastic enough, a fair value regimes is welfare enhancing. Whereas, if the market is inelastic enough, historical cost is welfare enhancing.

Understanding Sentiment Through Context, Richard M.Crowley, M.H. Franco Wong

Research Collection School Of Accountancy

We examine whether empirical results using text-based sentiment of U.S. annual reports depend on the underlying context, within documents, from which sentiment is measured. We construct a clause-level measure of context, showing that sentiment is driven by many different contexts and that positive and negative sentiment are driven by different contexts. We then construct context-level sentiment measures and examine whether sentiment works as expected at the context-level across four prediction problems. Our results demonstrate that document-level sentiment exhibits significant noise in prediction and suggest that document-level aggregation of sentiment leads to missed empirical nuances. The contexts driving sentiment results vary …

The Effectiveness Of Using Python Programming Approach In Teaching Financial Analytics, Clarence Goh, Yuanto Kusnadi, Gary Pan

Research Collection School Of Accountancy

This study presents a learning method and challenges regarding implementing a Python programming approach in teaching financial analytics to graduate accounting students. The advent of Big Data, as well as related applications and technologies, has significantly changed the process and practice of accounting. This has led to essential changes in the construction and teaching content of accounting education. While there have been several studies examining how data analytics is embedded in the accounting curriculum, the majority of the teaching cases in accounting focus on analysis and communication with Excel as the principal tool, with very few covering the necessary steps …

New And Revised Definitions Related To Compliance Audits, Et Sec. 0.400, Effective June 15, 2023, American Institute Of Certified Public Accountants. Professional Ethics Division

AICPA Professional Standards

No abstract provided.

Pcaob Standards And Related Rules As Of December 2022, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Using An Online Bidding Game To Teach Costing In Management Accounting, Poh Sun Seow, Suay Peng Wong

Research Collection School Of Accountancy

This paper describes an online multi-player game (Bidding Game), which was developed to reinforce the understanding of cost behavior and cost concepts taught in an introductory management accounting undergraduate course. The Bidding Game was motivated by the aim to facilitate active learning as students apply the theories that they have learnt in a fun and interactive manner. The survey results suggest that the game significantly improves students’ perceived knowledge of the costing topic. Students also agreed that the game enhanced their learning and that they had a positive experience playing the game.

The Leadership Role In Strategy, Wilfredo Moran

Publications and Research

This paper offers the crucial role that leaders play in the strategy of an organization. The paper will discuss how to develop a strategic vision and a mission statement that tells the direction the company is taking and why. In addition, the paper will show how to set goals and objectives, craft strategies, evaluate the strategy, and how to evaluate performance. This paper will show that the role of leadership is the most important factor in crafting a winning strategy for the organization.

Coeur Mining Inc. A Financial Statement Analyis, Justin Czech

Dissertations, Theses, and Projects

This Financial Statement Analysis of Coeur Mining Inc. looks at the firms, past, present, and future projects, trends, and financial statements in order to come to a conclusion about the firm as a whole, and the stock of the firm. In this analysis, I will discuss the firm as compared to a competitor firm; Compass Minerals Inc. Through this comparison, I will decide the strength and legitimacy of the financial statements of Coeur Mining Inc.

The Effect Of Accounting Conservatism On Measures Of Financial Constraints, Taewoo Kim, Brandon Byunghwan Lee, Bo Meng, Daniel Paik

Accounting Faculty Publications

This study examines the relationship between accounting conservatism and measures of financial status. We find that, in general, a higher level of accounting conservatism is associated with a lower level of financial constraints – thereby making external funds less costly. The results also show that for a firm with a higher bid-ask spread or a higher likelihood of bankruptcy, this negative relationship between conservative financial reporting and financial constraints is intensified. In other words, a higher level of accounting conservatism is likely to make external funds less costly especially for those firms with a higher level of bid-ask spread or …

Commdent Letters On Proposed Peer Review Standards Update No. 1, Omnibus Enhancements And Technical Corrections, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Peer Review Standards Update No. 1, Omnibus Enhancements And Technical Corrections; Exposure Draft (American Institute Of Certified Public Accountants), 2022, November 16, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Open Meeting Agenda, November 10–11, 2022, Durham, Nc, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Open Meeting Minutes — November 10-11, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

A Hybrid Delayed Differentiation Multiproduct Epq Model With Scrap And End-Products Multi-Shipment Policy, Yuan-Shyi Peter Chiu, Ya-Lei Lo, Tsu-Ming Yeh, Yunsen Wang, Hung-Yi Chen

Department of Accounting and Finance Faculty Scholarship and Creative Works

The present work intends to optimize a hybrid delayed differentiation multiproduct economic production quantity-EPQ model with the scrap and end-products multi-shipment policy. Since the requirements of multi-goods have a standard part in common, our fabrication planning adopts a two-phase delayed differentiation strategy to make the standard components first and produce the finished multi-goods in the second phase. Implementing a partial subcontracting option (with the additional expense) for the standard parts helps us to expedite the required uptime in the first phase. A screening process identifies the faulty items that need to be removed to ensure the in-house production quality. A …

Membership Directory, 1994-1995, American Society Of Women Accountants

Guides, Handbooks and Manuals

No abstract provided.

Is The 340b Hospitals Battle At The Supreme Court Over?, Casey W.. Baker, Susan W. Lanham, Alberto Coustasse

Accounting Faculty Research

Under the Federal 340B Program, hospitals and eligible health care clinics that serve low income or rural populations can qualify for federally negotiated manufacturer discounts on purchases of prescription drugs. Approximately 50,000 entities participate in the 340B program, where pharmaceutical manufacturers are instructed to supply outpatient medications to participating providers at discounted rates of 20% to 50%. Participating hospitals depend on profits from the differential between their reimbursement for these drugs and the discounted rates they disburse to finance affordable patient care in underserved communities. On June 15, 2022, the US Supreme Court ruled that major cuts to 340B payments …

Do Chief Financial Officers Need To Be Qualified Accountants? A Study Of Whether And When Accounting Qualification May Not Be Necessary For Cfos., Vincent Boon Seng Lim

Dissertations and Theses Collection (Open Access)

Many empirical research studies suggest that Chief Financial Officers (CFOs) with accounting qualifications improve company performance in various ways such as through better financial reporting accuracy (Aier et al., 2005), internal control (Li et al., 2010), corporate governance (Sun et al., 2015) and tax efficiency (Chen et al., 2020). This suggests that CFOs should be qualified in accounting. However, this study found that this may not always be the case.

By looking at the top listed companies in Singapore, it was found that a significant percentage of CFOs are not accounting qualified, which indicates a significant gap. The study conducted …

Does Business Strategy Affect Dividend Payout Policies?, Akinloye Akindayomi, Md Ruhul Amin

School of Accountancy Faculty Publications

This study examines the relation between a firm's business strategy and its dividend payout policies. Using a comprehensive measure of business strategy based on Miles and Snow's (1978, 2003) theoretical framework, we find that a firm's business strategy affects its dividend payout policies. Specifically, we document that firms following an innovation-oriented business strategy (PROSPECTORS) are less likely to pay, initiate, and increase dividends than those following a cost-effective business strategy (DEFENDERS). We also identify operating cash flow volatility and financial covenant constraints as two potential mechanisms through which innovation-oriented business strategy influences dividend payout policies. The …

The Tax Implications Of H.R. 5376: Inflation Reduction Act Of 2022, Michelle Freeman

ETSU Faculty Works

The Inflation Reduction Act of 2022 was signed into law by President Biden on Aug. 16. Interestingly, this Act began its journey into becoming law under a completely different name and year. The Act was originally introduced to the House of Representatives in Septembers 2021 as the Build Back Better bill.

The Past, Present, And Future Of China-Related Accounting Research, Qiang Cheng, Luzi Hail, Gwen Yu

Research Collection School Of Accountancy

This discussion makes several observations regarding the past 25 years of China-related accounting research reviewed in Lennox and Wu (2022). First, we discuss factors of supply and demand that led to the rise of China-related studies and how this growth has contributed to the internationalization of accounting research. We note that the taxonomy of the literature by geographic region rather than topic or methodology is unusual and makes it difficult to formulate a common framework that would help organize the many contributions. Next, we distill distinct patterns in authorship, choice of topics, and asserted contributions of China-related studies. Studies are …

The Impact Of Performnace Scorecard On Drilling Operations Effectivness: The Case Of Abu Dhabi National Oil Company (Adnoc), Adnan Mohamed Almenhali

Dissertations

The balanced scorecard (BSC) has been newly introduced to drilling operations. This research evaluates the impact of performance scorecard implementation on drilling operations in Abu Dhabi National Oil Company (ADNOC) and the ability to develop and construct a new framework for performance scorecards. The oil and gas sector is critical to the UAE since it is one of the main sources of income driving the economy. UAE is one of the leaders in the region in oil and Gas production. As a result, studies to enhance the performance of the industry and UAE companies are critical for overall economic wellbeing. …

Governance, Risk And Compliance (Grc) In Digital Transformation: Investor Views, Clarence Goh, Yuanto Kusnadi, Gary Pan, Poh Sun Seow

Research Collection School Of Accountancy

Companies are embracing digital transformation to enhance their competitiveness. Existing studies show that it is important for companies to manage the governance, risk, and compliance (GRC) aspects of their digital transformation initiatives. While companies are increasingly understanding the importance of the role of GRC in digital transformation, it is unclear from the investors’ views. Thus, this study examines whether investors are placing importance on the role of GRC in digital transformation for their investment decisions. The results show that investors care about the GRC aspects of digital transformation initiatives undertaken by companies. The findings of this study are consistent with …

2021 Ijbe V2 Front Matter, Tamra Connor

International Journal for Business Education

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

Auditing Standards Board (Asb), Meeting Highlights, October 25-26, 2022, Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.