Accounting Commons^™

Accounting History Collections, University Of Mississippi. J. D. Williams Library

Individual and Corporate Publications

No abstract provided.

Directory Of Accounting Faculty, Academic Year 2023-2024, 50th Year, James R. Hasselback

Individual and Corporate Publications

No abstract provided.

The Impact Of Compensation Framing On Work Relationships, Jack Wixson

Honors Theses and Capstones

This paper attempts to understand the effects of compensation framing on performance, work relationships, and organizational citizenship behavior. 108 study participants worked under either a bonus or penalty framed contract to complete an effort-based task. The results of the study indicate that employees will exert more effort to get to know their supervisor and demonstrate more good behavior under a bonus frame versus a penalty frame. These findings are important for companies to recognize how different compensation structures impact their employees. Companies can be more successful if they put in more time and effort to better understand their employees.

Breaking The Glass Ceiling: Do Female Auditors In Public Accounting Shine?, Katie Dubois

Honors Theses and Capstones

This honors thesis examines the significance that female auditors have in shaping the public accounting profession. The study investigates the impact of female auditors on various aspects of the profession, including quality, profitability, and risk. By conducting a comprehensive literature review and analyzing gathered data, this research explores the factors that contribute to the influence of female auditors and the implications for the profession.

The findings highlight that female auditors do in fact impact the public accounting profession positively. Moreover, the data revealed that gender-diverse audit teams enhance audit quality and firm profitability. Client relationships are also positively influenced, as …

Can Honesty Reminders Reduce Dishonesty In Budgetary Slack?, Wilfred W. H. Cheng, Chee Yeow Lim, Chi Kwan Yuen

Research Collection School Of Accountancy

This study investigates the effect of honesty reminders on budgetary slack. Based on self-concept maintenance theory, the authors posit that honesty reminders can reduce budgetary slack by making people more aware of their own standards of honesty, resulting in more honest behavior. Using an experimental research design, the authors find evidence that honesty reminders reduce budgetary slack. The authors also find that although penalties can similarly reduce budgetary slack, they tend to cause distrust and resentment from subordinates. Therefore, honesty reminders may be a less costly method than penalties for reducing budgetary slack.

Audit Report Timeliness In Local Governments: An Observation Of North Carolina Governmental Units’ Response To State-Imposed Deadlines And Consequences, Amber N. Daniels

Doctor of Business Administration Dissertations

To provide citizens with transparent financial information regarding the health of their respective districts, local government unit leaders must furnish governmental audit reports in a timely manner. Further, for management to effectively implement auditor suggestions for improvements, leaders must have accessibility to timely audited information. Many governmental units in the state of North Carolina have demonstrated significant lags in reporting timeliness and often miss state-mandated deadlines. Therefore, this research utilized ordinary least-squares regression to estimate the effects the variables representing report message and managerial competency, accountability, and audit environment groups had on the time required for each unit to file …

The Power Of Education In A Globalised World: Challenging Geoeconomic Inequalities, Ozéias Rocha, Daniel Kamphambale, Cormac Macmahon, Jon Hans Coetzer, Lucía Morales

Articles

The globalization process has led to significant levels of controversy, as over the past few years, researchers have highlighted its negative connotations in terms of exacerbating economic inequalities, environmental degradation, exploitation of workers, loss of cultural diversity, and negative influence on democratic systems and financial stability. The negative connotation associated with the globalization process is not surprising. The implications for the global educational system significantly dominated by the influence of Western values, culture, and economic models based on consumerism to the detriment of traditional cultural and local identities have been eroded. The world economies are facing emerging areas of significant …

The Audit Quality Effects Of Small Audit Firm Mergers In The United States, Brant E. Christensen, Kecia Williams Smith, Dechun Wang, Devin Williams

Faculty Publications

Increased audit regulation, coupled with reports of frequent mergers among smaller audit firms, creates a dynamic environment in which to assess changes in the U.S. audit market. We examine the audit quality consequences of audit firm mergers between small audit firms that audit public clients, a topic about which little is known. Using a sample of small audit firms each involved in a single merger during 2004-2016, we find consistent evidence that post-merger audit quality decreases when PCAOB-identified audit deficiencies and audit fees are used as proxies for audit quality. In addition, we find weak evidence of lower post-merger audit …

Corporate Political Activism And Information Transfers, Dane M. Christensen, Hengda Jin, Joshua A. Lee, Suhas A. Sridharan, Laura A. Wellman

Faculty Publications

Prior research suggests that: (1) politically active firms have an information advantage over firms that do not engage in the political process, but also that (2) politically active firms are more likely to disclose policy-related information. We examine whether there are externalities associated with the processing of political information by politically active firms. We study this question in the setting of intra-industry information transfers around earnings announcements. Measuring firms’ political activism using campaign contributions, we find stronger intra-industry information transfers from politically active firms to their industry peers. These information transfers are stronger when there is more discussion during conference …

Esg Scores As A Measure Of Risk: The Relationship Between Environmental, Social, And Corporate Governance Ratings And The Financial Performance Of U.S. Oil And Gas Companies, Lauren Kim

Scripps Senior Theses

This study investigates the association between ESG (environmental, social, corporate governance) scores on the financial performance of U.S. oil and gas companies, an industry facing significant ESG-related pressures. ESG scores evaluate a firm’s environmental impacts, social responsibility, and corporate governance practices and can be used as a form of evaluating a firm’s risk mitigation efforts. However, there is not sufficient evidence to conclude that there exists a relationship, positive or negative, between ESG scores and firm performance in this industry. Overall, the findings of this study highlight the growing interest in ESG investing and is useful for investors and firms …

External Analysis Of Avis Car Rental: Impact Of External Factors On Business Operations, John R. Milton

Undergraduate Theses, Professional Papers, and Capstone Artifacts

No abstract provided.

Source Credibility In The Community Service Of Financial Literacy For Indonesian Vocational School Students, Neneng Salmiah, Afred Suci, Rita Wiyati

ASEAN Journal of Community Engagement

This paper examines the credibility of source persons for community service projects in improving financial literacy for vocational school students in Indonesia. Improving financial literacy among Indonesian youth is a long-term effort that requires multi- collaboration between the government, financial institutions, educational institutions, NGOs, and other stakeholders. Despite its substandard position to Singapore, Myanmar, and Malaysia, Indonesia’s financial literacy proficiency has improved significantly—one of which—after being catalyzed by the government’s cooperation with higher education institutions through community service programs. However, amid these improvements, greater attention must be given to capital markets, whose literacy level is most deficient compared to the …

Postmaterialism And Corporate Tax Avoidance, Yujia Cui, Jiwei Wang, Kangtao Ye

Research Collection School Of Accountancy

Using a proprietary dataset of China tax audits, we found that firms owned by investors from countries with higher postmaterialism values were less likely to engage in tax-avoidance behavior in China. In addition, we found some evidence that the negative association between postmaterialism and tax avoidance is more pronounced when tax enforcement is stronger, indicating that national culture and formal institutions act as complements. To check the external validity of our main results, we further used a cross-country sample from 21 countries over 22 years. The evidence from the cross-country sample was consistent with the findings obtained from the China …

Nonprofit Leader Strategies For Revenue Growth And Financial Sustainability, William David Woods

Walden Dissertations and Doctoral Studies

Nonprofit leaders must ceaselessly endeavor to become more entrepreneurial by accumulating strategies for growing organizational revenue and promoting financial sustainability when charitable contributions cannot fund their business operations. The failure to obtain charitable contributions can lead to nonprofit closure. Grounded in behavioral portfolio theory, the purpose of this qualitative single case study was to explore strategies a leader of a small Wisconsin nonprofit used to increase revenue and financial sustainability when charitable contributions were insufficient to finance business operations. Data collection included semistructured interviews; organizational documents and reports; financial records and reports; social media; and internet reports. Data were analyzed …

Financial Sustainability Strategies Used By Small Retail Business Owners, Doreen Albert

Walden Dissertations and Doctoral Studies

AbstractSmall retail business owners who lack an understanding of proper financial sustainability strategies often struggle with business success. Grounded in resource-based based view theory, the purpose of this qualitative multiple-case study was to explore the financial sustainability strategies some small retail business owners used to sustain their businesses for the first 5 years or longer. The participants consisted of five small retail business owners in New York. The data were collected using six semistructured interview questions and cash flow statements. A thematic analysis was used to analyze the data in which four themes emerged: (a) human capital, (b) professional consultancy, …

Ceo Compensation, Share Price Volatility, And Return On Equity, Matthew Emokpae

Walden Dissertations and Doctoral Studies

Without understanding the implications of chief executive officer (CEO) compensation packages and share price volatility (SPV), midstream oil and gas company boards of directors could make decisions that might not positively impact shareholders' wealth building. Underpinned by agency theory, the purpose of this quantitative correlational study was to examine the relationship between CEO compensation, SPV, and return on equity (ROE) in midstream oil and gas companies operating in the United States. Archival records and secondary data were collected from 64 midstream oil and gas companies operating in the United States using Security and Exchange Commission EDGAR, Standard and Poor’s 1500, …

Ceo Compensation, Share Price Volatility, And Return On Equity, Matthew Emokpae

Walden Dissertations and Doctoral Studies

Without understanding the implications of chief executive officer (CEO) compensation packages and share price volatility (SPV), midstream oil and gas company boards of directors could make decisions that might not positively impact shareholders' wealth building. Underpinned by agency theory, the purpose of this quantitative correlational study was to examine the relationship between CEO compensation, SPV, and return on equity (ROE) in midstream oil and gas companies operating in the United States. Archival records and secondary data were collected from 64 midstream oil and gas companies operating in the United States using Security and Exchange Commission EDGAR, Standard and Poor’s 1500, …

Language Matters: Evaluating How Linguistic And Visual Differences In Financial Documents Impact Financial Reporting In Hospitals, Alicia Irwin

Theses and Dissertations--Accountancy

Hospital financial assistance policies (FAPs) should inform uninsured and under-insured patients about options available to assist with their medical expenses. However, language and visual rhetoric variations in these documents may deter otherwise qualified patients from applying to programs meant to relieve their financial obligations. This project explores how visual rhetoric and linguistic differences such as tone and readability, in financial assistance policy documents may influence community benefit reporting in hospitals as a consequence of patient engagement in the application process.

Visual rhetoric and design, as well as linguistic style variation can have a profound impact on program utilization and financial …

Social Ties Across Audit Offices And Audit Quality, Wenyin Li

Theses and Dissertations--Accountancy

This dissertation explores the audit consequences of social ties across audit offices. Although recent studies have demonstrated the importance of auditors’ social ties in auditor performance, little is known about the role of social ties across audit offices in facilitating knowledge sharing within audit firms and their impact on audit quality. To fill this gap, this study employs the Facebook Social Connectedness Index to capture social ties across audit offices within the same audit firm. Drawing upon the organizational learning literature and social network literature, I predict and find that audit office-level social ties improve audit quality. In addition, the …

On The Volatility And Market Inefficiency Of Bitcoin During The Covid-19 Pandemic, Cesar C. Rufino

DLSU Business & Economics Review

The COVID-19 pandemic has been causing unprecedented economic downturn worldwide. As it wreaks havoc on every aspect of global economic activities, stakeholders are wondering how its impact can be quantified to craft viable responses. In the exotic field of cryptocurrencies, prior to the pandemic, everyone was excited about Bitcoin and its multitude of potentials. However, a day after COVID-19 was officially announced by the World Health Organization as a pandemic, the rate of return to Bitcoin dropped by an unheard-of one-day decline of -46.5%, and people started to rethink the prospects of Bitcoin. A day after this steep decline, Bitcoin …

Dynamic Connectedness In The Asean’S Equity Markets During The Covid-19 Pandemic, Yuthana Sethapramote, Suthawan Prukumpai, Lawrence B. Dacuycuy

DLSU Business & Economics Review

The COVID-19 pandemic unleashed shocks that triggered severe global economic contraction and spawned sizeable financial market fluctuations. This paper examines the dynamic connectedness between ASEAN stock markets and major global stock markets using the dynamic connectedness framework developed by Diebold and Yilmaz (2009, 2012). Empirical results reveal that ASEAN stock markets and other emerging markets have experienced higher spillovers from global equity markets during the pandemic than in normal times. In addition, the role of ASEAN region spillovers has increased significantly during the COVID-19 outbreak. This study contributes to the existing literature by investigating the extent of dynamic connectedness between …

Income Recovery Of Thai Workers From The Covid-19 Pandemic, Athakrit Thepmongkol, Amornrat Apinunmahakul

DLSU Business & Economics Review

This paper examines how COVID-19 and the resultant lockdown affected Thai workers and how their income has recovered as of the end of 2020. We conducted three phases of telephone surveys to track the income dynamics of Thai workers during the months of May, August, and November 2020. The initial COVID-19 impact on Thai worker income was enormous and very broad. On average, Thai workers’ income fell by 47.03%, and 69.7% suffered such a loss. Over the six months survey period, most Thai workers had just begun to stabilize their income, but only a few were actually able to recover. …

A Sector Prioritization Index With Carbon Emission Intensity Considerations, Krista Danielle S. Yu, Christine Alyssa P. Solis, Viknesh Andiappan

DLSU Business & Economics Review

Globalization has influenced the production processes. The varying degree of regulation on carbon emissions has caused some economies to continue with their production practices which can cause them to miss their commitments to international organizations. Previous literature has developed prioritization and vulnerability indices for sectors that account for the socioeconomic metrics, but they were unable to integrate the environmental effects that sectors generate. This study proposed a sector prioritization index with carbon emission intensity considerations to include the environmental effects based on a

multiregional input-output model. The results show that electricity sectors, services sectors, transport sectors, and energy- intensive industries …

The Role Of Public Investment In Pandemic Recovery, Aris Zoleta

DLSU Business & Economics Review

The goal of this study is to review the risk associated with increases in sovereign deficits and the role of public investment in pandemic recovery. The estimates of DSGE models show that fiscal authority provides more emphasis on debt to GDP than output and deficits. In addition, the stochastic simulation shows that increases in public investment do not limit the increases in private investment. And both public and private investment exhibit procyclical behaviors in the presence of government spending shock. Lastly, the output is more persistent during episodes of technology shocks than during an increase in government spending. The paper …

Nexus Of Innovation And Firm-Level Productivity: Evidence From Philippine Manufacturing Firms, Zandro M. Catacutan, Willington O. Onuh

DLSU Business & Economics Review

We examine firms’ propensity to engage in innovation activities and the impact of innovation on firm-level productivity in the Philippine manufacturing firms using comprehensive firm-level data from the 2015 World Bank Enterprise Survey. We use two main specifications: the probit model to assess firms’ propensity to innovate, and endogenous switching regression to evaluate the impact of innovation on productivity and address endogeneity issues. Our empirical findings suggest that the propensity of firms to engage in innovation is low and negatively affected by R&D intensity and capital intensity. We find evidence of beneficial effects for both product and process innovations on …

Cash Conversion Cycle And Investment Cash Flow Sensitivity, Ilker Yilmaz

DLSU Business & Economics Review

The purpose of this article is to investigate the effect of firms’ cash conversion cycle on their investments’ sensitivity to cash flows. Using the data of 167 energy companies from 2010 to 2019, we run dynamic panel regressions for the models based on the Euler equation. We employed a generalized method of moments (GMM) as the estimation technique. The analyses revealed two main results. The first is that there is investment cash flow sensitivity for the sample firms indicating the existence of financial constraints. The second is that the cash conversion cycle has a significant positive effect on investment cash …

Antecedents Of Investment Decision-Making In Mutual Fund: An Indian Perspective, Som Nath Paul, Rajesh Kumar Upadhyay, -- Ashimagarg

DLSU Business & Economics Review

The growth rate of investments in mutual funds is certainly the most significant phenomenon of present financial markets. Over the years, mutual funds have been a branch whose assets have now become the largest among other financial intermediaries. In this industry, which has focused its attention on marketing, its products have been cut to a wider population. The aim of the present research is to explore the relationship between risk perception and investment decisions in mutual funds. This study is also an attempt to explore the role of expected return in the investment decision of investors in the mutual fund …

Emotional Intelligence And Conflict Management In Family Firms: Using Systematic Literature Review And Bibliometric Analysis, Kris G. Lobo

DLSU Business & Economics Review

Through systematic literature review and bibliometric analysis, the author assesses the current state of research on the relationship between emotional intelligence (EI) and conflict management (CM) in the family business and recommends avenues for future research. The aim of the study is to map and discover clusters taken from existing literature. In terms of methods, Tranfield et al. (2003) recommended guidelines for conducting a systematic literature review was adopted (i.e., planning, conducting the review, reporting, and dissemination) to capture nuances regarding the conceptual link between EI and CM. With limited publications that highlighted the link between emotional intelligence and conflict …

Acct 2023 Accounting Principles Ii, Hansool Yoon

Accounting Archival Syllabi

No abstract provided.

Small Business Internal Control System Strategies To Protect Business Assets And Profitability, Edward Gabriel Earl Kuupualeialoha Keaunui

Walden Dissertations and Doctoral Studies

The absence of financial expertise and internal control systems contributes to losing business assets and profitability. Small business leaders who lack internal control systems and strategies to protect against the financial loss of business assets and profitability may be vulnerable and suffer losses. Grounded in the Committee of the Sponsoring Organization of the Treadway Commission (COSO) internal control-integrated framework, this qualitative multiple-case study explores internal control system strategies that small business leaders use to protect business assets and profitability. The participants were five small business leaders from the Western region of the United States who have successfully operated for over …