Accounting Commons^™

The Impact Of Moral Courage On Peer-Reporting Intentions, Taterial A. Mcclendon

Theses and Dissertations from DePaul University

Occupational fraud remains a pervasive threat across all organizational levels, with the potential to undermine ethical standards and organizational integrity. Employees are not only central to shaping the ethical climate but also serve as critical agents in identifying and addressing unethical conduct (Brink et al., 2022). Understanding how individuals evaluate unethical behaviors such as occupational fraud through the lens of their own moral standards offers valuable insight into mitigating such misconduct.   In this context, professional moral courage emerges as a key factor, representing the willingness to uphold ethical values despite potential personal or professional risks. This study explores the role …

Institutional Cross-Ownership Of Peer Firms And Revelatory Price Efficiency, Young Jun Cho, Holly I. Yang, Yue Zhao

Research Collection School Of Accountancy

We argue that cross-ownership increases the amount of private information in stock price, enhancing the ability of stock price to provide feedback to managers. Consistent with this argument, we find greater cross-ownership heightens a firm’s investment-q sensitivity. This effect is stronger for firms with a lower propensity for voluntary disclosure and for firms whose managers hold less private information. Furthermore, we find that cross-ownership is negatively associated with the sensitivity of a firm’s investment to its peers’ stock prices. Additionally, cross-ownership has a stronger impact on the investment-q sensitivity when measured among investors who trade more actively the …

Assess As You Progress, Alice Luby

Case studies: Brightspace

Many of our programmes have incorporated a high level of continuous assessment. This can be useful for encouraging more diverse assessment methods and group work, it can be a challenge for those delivering modules that are numeric, and skills based. Brightspace Quizzes delivered at the end of each topic as a continuous assessment tool help prevent students from falling behind in their studies and provide them with early and timely feedback on their performance. Once the questions are delivered randomly, navigation backwords prevented, arithmetic questions use randomly generated figures, and a time limit set, the quiz can be made available …

Research On Dual Performance Of Industrial Parks Driven By Big Data: Fsqca Analysis Using Resource-Based View, Xionghong Jiang

Dissertations and Theses Collection (Open Access)

Digital economic industrial parks serve as significant vehicles for the development of the digital economy, as highlighted in the national 14th FiveYear Plan for Digital Economy Development (hereinafter referred to as "the Plan"). The Plan identifies the digital transformation of industrial parks and clusters as a key task in the broader industrial digital transformation. Intelligent parks represent the future trend of park development. Current data reveals that there are over 80,000 industrial parks across China, with revenues of the top 100 parks in 2023 reaching RMB 37.9 trillion. In 2022 alone, investment in intelligent parks exceeded RMB 300 billion, a …

The Impact Of Ai Usage On Employee Work Outcomes: The Mediating Roles Of Personal Control And Job Insecurity And The Moderating Role Of Ai Trust, Tiantian Wang

Dissertations and Theses Collection (Open Access)

The widespread application of artificial intelligence (AI) technology in the workplace offers significant potential for process optimization andperformance improvement. However, the psychological mechanisms throughwhich AI usage affects employee outcomes remain underexplored. To address this gap, the present study investigated a sample of 170 employees froma media company in China, utilizing a three-wave longitudinal survey design. Specifically, this study examined how AI usage influenced employee creativity and task performance improvement through two mediatingmechanisms: the enhancement of personal control in problem-solving and the elicitation of job insecurity. Furthermore, the moderating role of trust in AI inthe relationship between AI usage and job …

The Impact Of Sustainable Urban Development On The Issuance Of Urban Investment Bonds, Xinglin Shou

Dissertations and Theses Collection (Open Access)

Investment, export, and consumption have been viewed as the three driving forces behind economic development in China. Among these, investment has remarkably contributed to the urbanization in the context of China's sustained growth and development. Urbanization involves the mergingof large and medium-sized cities with surrounding areas, renovation of shantytowns and aging urban neighborhoods, and transformation of rural regions into urban areas, culminating in the establishment of a unified market. Such advancements have promoted infrastructure projects that are spearheadedby local governments and aligned with urbanization, thus catalyzing the growth of China's real estate industry, stimulating the Chinese economy, andextending the urbanization-related …

How Industrial Clusters Affect Technological Innovation: Evidence From Vanyang Small & Micro Industrial Park, Jianming Wu

Dissertations and Theses Collection (Open Access)

This study focuses on the mechanism through which industrial clusters enhance technological innovation among micro and small enterprises. Using the VanYang Micro-Enterprise Park in Zhejiang Province as a representative case, the research integrates perspectives from industrial cluster theory, innovation theory, and spatial economics to explore how clustered environments influence enterprise innovation performance through resource integration, knowledge spillovers, and organizational collaboration. Departing from traditional static comparative methods, this study adopts an event study approach to dynamically capture the impact trajectory and temporal structure of enterprise innovation performance, with "entry into the park" serving as the key event.

Based on panel data …

The Impact Of Awards And Honors On Project Bidding, Ren Wang

Dissertations and Theses Collection (Open Access)

This dissertation conducts a systematic study on the successful transformation and upgrading of China's automotive industry over the past decade, especially the remarkable progress made in the field of Electric and Intelligent Vehicles, and examines how China's automotive industry chain has seized the historical opportunity of the great transformation of the global automotive industry by “Four Modernizations”—electrification, intelligentization, lightweighting and modularization along the path of "Independent Innovation", and realized the overall improvement of both corporate performance and industrial strength under the synergy of strategic investors.

China has newly become the world's largest automotive exporter and successfully built up an advantageous …

A Study On The Impact Of Second-Generation Involvement On Digital Transformation In Family Firms And Its Contingency Effects, Wenwu Shao

Dissertations and Theses Collection (Open Access)

Family firms, as a vital component of the global economy, dominate China's private sector. However, amid the global digital wave, they face dual challenges of generational transition and digital transformation. The involvement of second-generation successors profoundly influences strategic decision-making and digital transformation in family firms. Yet, existing research lacks a systematic theoretical framework and empirical evidence on the relationship between second-generation involvement and digital transformation in family firms, as well as its underlying mechanisms. The study thus examines the impact of second-generation involvement on digital transformation in family firms and its contingency effects.

Focusing on China's A-share listed family firms, …

Digital Capabilities And Customer Service Levels Of Small And Medium Sized Manufacturing Enterprises, Yuegang Niu

Dissertations and Theses Collection (Open Access)

The level of customer service, as an important tool for the differentiatedcompetition of small and medium-sized manufacturing enterprises, has reshaped the value creation model of these enterprises. With the rise of service-oriented manufacturing enterprises under the "manufacturing service- oriented" model, this is a business model that combines manufacturing andservices. It not only provides physical products but also offers related value- added services. This indicates that small and medium-sized manufacturingenterprises urgently need to enhance their digital capabilities in the digital age to achieve dynamic upgrades and further improve their customer service capabilities. High-quality customer service capabilities have put forward newrequirements for …

The Message Framing Effects In The Process Of Health Behavior Change, Zixia Fang

Dissertations and Theses Collection (Open Access)

As a key means to promote health behavior change, information intervention has gradually attracted widespread attention from all walks of life. The same information presented in different ways may lead to different decision-making judgments, especially in the process of transmitting and receiving health information, which affects individual behavioral intentions and health consumption decisions. This information framing effect is considered by most scholars to be an important factor in health behavior intervention, but its specific mechanism of action in health behavior change has not been fully discussed. This paper constructs a theoretical model of information framing effect to explore the specific …

Sales Skill Development For Next Generation Of Accounting Professionals: From Accountant To Partner, Scott Cohen, Dena Breece, Michael Rodriguez, Chelsea Schrader

Atlantic Marketing Journal

With the exodus of accounting professionals due to retirement, firms are challenged to replace skilled employees with a newer generation, Millenials and Generation Z (CPA Practice Advisor, 2024). To bridge the gap, the authors explore how soft skills (communication and relationship management) are necessary for newer accounting professionals to not only fill the talent gap but also help them be promoted to senior-level positions in their firms. Using Human Capital Theory (HCT) as our foundation, a content analysis using responses from 30 accounting leaders found unique skills such as communication, presentation, and relationship building are crucial in the development of …

Sustainability Reporting On Nonprofit Organizations: A Perception Study On The Level Of Indicator’S Adequacy In Social Action Entities, Ainhoa Saitua Iribar, Javier Corral Lage, Noemi Peña Miguel, Izaskun Ipiñazar Petralanda

Journal of Nonprofit Innovation

The information reported by Nonprofit Organizations (NPO) is a fundamental signal to obtain financing of donors and also legitimacy of its activities in a stakeholder approach. But nowadays, companies and other types of entities are more obliged to provide information on their sustainability performance and risks. By means of a survey in a region of Spain, the purpose of this study is to select the main indicators that apply to Social Action Entities from the Third Sector (SAETS) to hold them accountable for the impact of their activity in social, environmental, and good governance terms. The results will contribute to …

Ireland’S Tax Strategy And The Apple Case: A Growth Engine For The Irish Economy?, Xiaoming Zhang, Jeanne Sumrall

SACAD: Scholarly Activities

Ireland’s corporate tax strategy, marked by notably low effective tax rates, has attracted multinational corporations, especially Apple (Doyle, McCarthy, Tuck, & Barry, 2025).

This research examines Apple's tax practices, including exceptionally low effective tax rates (as low as 0.05% in 2011 and 0.005% in 2014). It's equivalent to earning 1 million dollars while only paying $50 in taxes. Additionally, it evaluates the economic impact of the European Commission's €13 billion tax ruling on Ireland’s growth (Christensen & Clancy, 2018).

Objectives include understanding Apple’s tax avoidance strategies and evaluating their economic effects in Ireland.

Valuing Small Business: Applying Wacc To Ipo Data, Joshua Tyler Stevenson

Undergraduate Theses

This study explores how the weighted average cost of capital (WACC) can be used to value small businesses by applying to model to IPO data. Small businesses differ greatly from the publicly traded companies WACC is normally used for, so using the model presents some challenges. By applying the model to small firms that underwent the initial public offering process, this study was able to determine that WACC may be a useful valuation tool if some adjustments are made for the industries being analyzed.

A Guiding Resource In The Field Of Qualitative Enquiry: A Review Of Kathleen Demarrais, Kathryn Roulston, And Janie Copple’S Qualitative Research Design And Methods: An Introduction, Solomon Terfasa Dinka

The Qualitative Report

In my review of Qualitative Research Design and Methods: An Introduction by Kathleen deMarrais, Kathryn Roulston, and Janie Copple (2024), I found that the book is an essential resource for both new and experienced researchers interested in qualitative studies. The authors provide an in-depth framework for understanding different qualitative research methodologies, seamlessly combining theoretical concepts with practical applications. They also include helpful examples that illustrate how these methodologies can be applied in real-world settings. These are remarkable aspects of the book that I particularly valued in my review.

In The Eye Of The Storm: Investor Sentiment And Audit Quality In Korean Financial Reporting, Antonios Persakis, Georgios Kolias

Economic and Business Review

Background and objective: We investigate whether financial reporting quality is associated with economic policy uncertainty and examine the moderating roles of investor sentiment and audit quality during periods of high uncertainty.

Methods: This study focuses on firms listed on the Korea Stock Exchange over the period 1998–2021. We employ a dynamic panel-data model and utilize the Arellano–Bover/Blundell–Bond system estimator, a two-step generalized method of moments estimator that leverages instrumental variables to mitigate the issue of endogeneity.

Results: The empirical result provides support for the hypothesis suggesting that Korean economic policy uncertainty is positively associated with financial reporting quality, indicating that …

Gambaran Manejemen Capaian Target Pendidikan Dan Pelatihan Pegawai Non-Klinis Unit Keuangan Rumah Sakit Abc, Virgiawan Agung, Angestika Wilandari

Jurnal Administrasi Bisnis Terapan

Education and training for non-clinical employees in hospitals is an important element in improving employee competence and performance to support optimal health services. This study aims to provide an overview of the achievement of education and training targets for non-clinical employees in the financial unit of ABC Hospital. The research method used is a qualitative approach with data collection through interviews with non-clinical employees of the finance unit and secondary data analysis of training records in 2023. The results showed that the training achievements of non-clinical employees still did not meet the set target of 150 hours per year. The …

Strategies Head Start Program Managers Use To Acquire External Funding During Economic Downturns, Judith Angella Maxwell

Walden Dissertations and Doctoral Studies

Head Start programs risk limited external funding due to economic downturns, leading to difficulty managing programs effectively and competitively. Head Start program managers will continue to struggle if they do not develop strategies to acquire external financial support in response to economic downturns, like the COVID-19 pandemic, while enhancing staff and student experiences. Grounded in the resource-based view theory, the purpose of this qualitative single case study research project was to explore the strategies employed by Head Start program managers to effectively acquire external financial support in response to the economic downturn caused by the COVID-19 pandemic. The participants were …

The Influence Of Digitization Degree On The Internationalization Performance Of Family Firms, Hao Zhang

Dissertations and Theses Collection (Open Access)

In the report of the 20th National Congress of the Communist Party of China, it was clearly stated that efforts should be made to accelerate the development of thedigital economy, deepen the integration of the digital economy with the real economy, and strive to build a digital industrial cluster with international competitiveness. This grand blueprint not only highlights China's high regard for the future development of the digital economy but also points out the direction for China's economictransformation and upgrading. Meanwhile, the "Overall Layout Plan for Digital ChinaConstruction" further elaborates on this strategy and sets the ambitious goal of basically …

Unexpected Defaults: The Role Of Information Opacity, Aytekin Ertan, Yun Lee, Regina Wittenberg-Moerman

Research Collection School Of Accountancy

Bond defaults are undesirable yet natural outcomes of risky investments. What is also crucial but hitherto underexplored is the unexpectedness of defaults. We develop a parsimonious measure of default unexpectedness and highlight its economic importance by demonstrating that unexpected defaults are associated with unfavorable recovery outcomes and adverse price changes in peer firm bonds. We then examine how default unexpectedness relates to information opacity. We find that firms with opaque financial reporting and weak voluntary disclosure experience more unexpected defaults. Defaults also occur more unexpectedly when the external information environment is opaque—when rating agencies disagree on a firm’s credit risk …

The Spillover Effects Of Environmental Lawsuits On Industry Peers, Xia Chen, Qiang Cheng, Xuefan Peng, Ziliang Zhan

Research Collection School Of Accountancy

We examine the spillover effects of high-profile environmental lawsuits on industry peers. We find that compared with control firms, industry peers experience a decrease in chemical releases and an increase in pollution-related disclosures after the lawsuits. These results are more pronounced for the industry peers who have higher levels of chemical releases in the pre-lawsuit period and who are the peers of firms sued for damage to human health. Lastly, we provide confirmatory evidence that industry peers increase abatement activities after the lawsuits and experience a decline in financial performance, likely due to the increase in abatement costs.

Beyond The Disaster Zone: How Disruptive Climate Event Shape Epa Oversight And Firm Behavior, Grace Fan

Research Collection School Of Accountancy

We examine how experiences with disruptive climate events impact the Environmental Protection Agency’s (EPA) monitoring activities and subsequent firm behaviors. Using plausibly exogenous variation in the exposure of EPA regional offices to major hurricanes, we find that exposed EPA regulators increase their monitoring efforts, measured by both inspection frequency and length, at facilities located in their jurisdictions but outside the disaster zone. This effect diminishes over time and is stronger for regulators located closer to the disaster area or experiencing the disaster for the first time. Importantly, the heightened regulatory monitoring following disasters has real effects on regulated facilities–they face …

Earnings Myopia And Private Equity Takeovers, Paul Hribar, Todd Kravet, Trent J. Krupa

Accounting Faculty Publications and Presentations

We examine the role of private equity in alleviating earnings myopia induced by public markets. We first construct a measure of earnings myopia and show that this measure varies as predicted with determinants and effects of myopia. Then we show that public firms exhibiting earnings myopia realize an increased likelihood of takeover by private equity buyers. Cross-sectional analyses indicate that this relation is strongest when costs of earnings myopia are likely higher. Following private equity takeovers, firms exhibiting greater measures of earnings myopia realize improvements to R&D investment and productivity. The results add to the understanding of the role of …

Identical Ratios: A Red Flag Of Ratio Management, Qianhua Ling, Andrea Alston Roberts

Accounting Faculty Research and Publications

This paper identifies a helpful red flag stakeholders can use to detect whether a nonprofit has managed its financial information. This red flag is reporting an identical program ratio—that is, the nonprofit organization reports the exact same ratio in multiple years—while reporting a large change in total spending. We find nonprofits are more likely to report identical program ratios when resource providers rely on ratios; pay is determined, at least in part, by performance; and the potential for regulatory interference is high. This paper also identifies the cost allocation techniques and the specific expenses nonprofits likely manage. We find most …

Research On The Impact Of Factors For Successful Digital Transformation On Performance: A Case Study Of The Clothing Industry, Xiaoyun Qian

Dissertations and Theses Collection (Open Access)

In recent years, enterprises in the clothing industry have experiencedvarying degrees of performance decline, primarily influenced bymacroeconomic cyclical factors and intrinsic industry issues. Firstly, under the influence of macroeconomic cycles, the clothing industry has demonstratedstrong cyclical characteristics. Since 2019, weakened global macroeconomic conditions have negatively impacted both clothing exports and domestic sales, coupled with a slowdown in China's macroeconomic growth, puttingsignificant pressure on the overall growth of the clothing sector. Secondly, the industry faces several internal challenges, including rising labor costs, severe supply-demand mismatches, overcapacity on the production side, and longinventory cycles. Digital transformation has emerged as an important optionfor …

The Influence Of Service Marketing Mix On Customer Loyalty Towards Travel Agents Post Covid-19 Pandemic, Omar Abdulaziz Sultan Abdullah, Junainah Binti Mohd Mahdee, Nurazlin Binti Mohd Fauzi

International Journal of Management, Finance and Accounting

This study examines the impact of the service marketing mix on customer loyalty towards travel agents in Oman after the COVID-19 pandemic. The study seeks to comprehend the influence of the service marketing mix (7Ps: Product, Price, Place, Promotion, People, Process, and Physical Evidence) on customer loyalty to travel agents in Oman in the post-COVID-19 pandemic era in a swiftly changing market. The study uses a quantitative research methodology, sending a self-administered survey questionnaire to travel agencies in Oman. The data are examined using Partial Least Squares Structural Equation Modelling (PLS-SEM) to evaluate the presented hypotheses. The results are anticipated …

Antecedents Of Organisational Ethical Culture Towards Social Sustainability For Companies In Malaysia, Pei Xuan Tan, Kok Wai Chew

International Journal of Management, Finance and Accounting

The topic of sustainability development has remained crucial where Malaysian government is trying its best to strengthen sustainability commitment to achieve the sustainable development goals (SDGs). The lack of emphasis on sustainability awareness from leaders hinders the effort of sustainability commitment to be ingrained in organisational culture. Therefore, this study aims to investigate the role of ethical leadership and organisational ethic culture play in promoting social sustainability, with the support of the social exchange theory adopted as the theoretical framework. The target population of this research encompasses employees working in Malaysia companies. A total of 202 data respondents were analysed …

قياس أثر انشطة المسؤولية الاجتماعية في مستوى الأداء المالي للبنوك التجارية العراقية, عباس ناصر سعدون, ليلى ناجي مجيد الفتلاوي

Muthanna Journal of Administrative and Economics Sciences

إن تطور العالم المصرفي جعل المنافسة بين البنوك بشكل متزايد، وقد ظهرت الحاجة الى هذا البحث في الوقت الحالي لان الاعمال المصرفية اصبحت ملزمة بتنفيذ المسؤولية الاجتماعية. فالهدف من هذا البحث الذي هو التعرف على المسؤولية الاجتماعية كمفهوم، ومدى اهتمام المؤسسات بهذا المفهوم الحديث والذي أصبح متداولاً في المؤسسات ومن أجل الوصول الى هدفها المتمثل في خدمة المجتمع كعنصر أساسي, فقد صيغت القائمة المكونة من (55) نشاطاً للمسؤولية الاجتماعية ومصنفة في اربعة بنود رئيسية وهي (الأنشطة الخاصة بالموارد البشرية, الأنشطة الخاصة بالموارد البيئية, الأنشطة الخاصة بالارتقاء بالمنتجات, الأنشطة الخاصة بخدمة المجتمع), وقد تم الاعتماد على التقارير المالية للبنوك البالغ عددها …

الاستثمار بالطاقة المتجددة رؤية شاملة نحو مستقبل مستدام وحماية البيئية: دراسة تحليلية لتجربة استخدامها بالعراق, عرفات ناصر جاسم اليوسف, مــريم سالم جبار, إيمان عبد الامام نجم, كرار شهيد مطشر

Muthanna Journal of Administrative and Economics Sciences

يعطي هذا البحث رؤية شاملة لأهمية الطاقة النظيفة والاستثمار بها كونها تحقق مستقبل بيئي مستدام "انها تشكل مجتمعات الطاقة النظيفة" بتثقيف المجتمع نحو الاستثمار بها بنظم مركزية او لامركزية ، وتبدا من المشاريع الصغيرة الحالية المطبقة ،و سوف نقوم بالتحليل باخذ عينة من المطبقين لها يبلغ عددهم (184 ) من محافظة البصرة ، ومن شمالي العراق ،بالاضافة الى سرد نظري لتجارب دول أخرى للاستفادة منها ، وتم استخدام الجانب الاحصائي المتمثل بالاحصاء الوصفي وتحليل المسار لاثبات فرضيات البحث التي توصلت الى ان الطاقة النظيفة لها قيمة كبيرة قد تحفز الافراد بتطبيقها في البيئة العراقية ،ويوصي البحث بمتابعة هذه التطبيقات البسيطة …