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Articles 2551 - 2580 of 40453
Full-Text Articles in Accounting
Data-Driven Audits: Audit Analytic Platforms And General Ledger Analytic Tools, Daniel E. O'Leary, Vernon J. Richardson, Marcia Weidenmier Watson
Data-Driven Audits: Audit Analytic Platforms And General Ledger Analytic Tools, Daniel E. O'Leary, Vernon J. Richardson, Marcia Weidenmier Watson
Accounting Faculty Publications and Presentations
The future of auditing is a data-driven audit, which extracts and analyzes digital data stored in client accounting systems. To help conduct data-driven audits, audit firms are developing audit analytic platforms (AAPs). This paper focuses on one key application tool of AAPs that analyzes the entire population of general ledger transactions. These general ledger analytics tools (GLATs) use assessment routines to assign a risk score to each transaction, helping guide the auditor’s planning, risk assessment, and selection of high-risk transactions for substantive procedures. GLATs help support audit quality and provide valuable new insights about client operations. We discuss the analytics …
Which Offer Should I Take? The Impact Of Various Recruiting Factors On Accounting Students' Internship Choice, Matthew Hart, Joleen Kremin
Which Offer Should I Take? The Impact Of Various Recruiting Factors On Accounting Students' Internship Choice, Matthew Hart, Joleen Kremin
Business Faculty Publications and Presentations
This study investigates factors in the recruiting process that influence accounting students’ choice of internship offers, especially when multiple internship offers are present. We surveyed 254 graduate students over several years after being recruited for busy season internships; 196 students received multiple offers and form our primary participant group. We find that students’ perceptions of seniors and staff personalities is the most influential factor during the recruiting process. Personality perceptions of other firm personnel, office visits, and internship location were also among the most influential factors in recruiting when students had to choose among multiple offers. We also find that, …
Considerations Regarding The Accountant Shortage, Accounting Student Recruitment, And Efforts To Mitigate The Ongoing Shortage, Kellen T. Hixon
Considerations Regarding The Accountant Shortage, Accounting Student Recruitment, And Efforts To Mitigate The Ongoing Shortage, Kellen T. Hixon
Undergraduate Honors Theses
The accounting profession is currently facing a well-documented talent shortage that has been building for a number of years. Some of the factors leading to this are fewer students choosing accounting because of higher wages in other careers as well as many CPAs retiring in the coming years. This paper considers the challenges of getting students in the door to accounting and examines the reasons why they are not choosing accounting. It also examines what accounting firms are doing to fight the workforce shortage, gains the perspective of state CPA societies on the 150 hour rule and how it is …
The Impact Of Ai On Salary Trends And Employment Projections, Anastasiia Semerianova, Annie Chen, Rebecca Mui, Ekaterina Viro, Hui Ting Huang, Thiy Alsaidi
The Impact Of Ai On Salary Trends And Employment Projections, Anastasiia Semerianova, Annie Chen, Rebecca Mui, Ekaterina Viro, Hui Ting Huang, Thiy Alsaidi
Publications and Research
This project is designed to research the potential future impact of AI implementation on job displacement across key industries such as healthcare, manufacturing, and others. It aims to analyze how automation and AI technologies influence employment trends and workforce demands, as well as the correlation between AI integration and changes in salary structures. The goal is to provide data-driven insights that can inform policymakers, educators, and industry leaders on how to prepare for and adapt to evolving labor market dynamics.
The Deterrence Effects Of Tax Whistleblower Laws: Evidence From New York’S False Claims Acts, Yoojin Lee, Shaphan Ng, Terry Shevlin, Aruhn Venkat
The Deterrence Effects Of Tax Whistleblower Laws: Evidence From New York’S False Claims Acts, Yoojin Lee, Shaphan Ng, Terry Shevlin, Aruhn Venkat
Research Collection School Of Accountancy
In this study, we provide evidence on the effects of state tax whistleblower laws. We exploit a novel 2010 amendment to New York’s False Claims Acts (FCA) that explicitly extended whistleblower incentives to corporate income tax whistleblowers. We identify treated firms (firms exposed to New York’s FCA) using establishment-level data and descriptive analyses. Using a sample of firms exposed to New York and neighboring states, we find evidence that New York’s FCA reduced state tax avoidance. In cross-sectional tests, we find that effects are increasing in firms that grant fewer employee stock options and industry regulation, consistent with deterrence increasing …
Research On The Structural Antecedents And Contingencies Of Fluid Team Performance, Xiaodong Zhang
Research On The Structural Antecedents And Contingencies Of Fluid Team Performance, Xiaodong Zhang
Dissertations and Theses Collection (Open Access)
In response to rapidly evolving markets and the pursuit of organizational agility, fluid teams—characterized by dynamic membership and flexible structures—have become prevalent as a key organizational form for addressing complex tasks and uncertainty. However, inherent challenges such as frequent member mobility and multiple project participation pose significant management difficulties and performance risks, including project delays and cost overruns, particularly evident in China's fintech sector. While existing research has begun examining fluid teams, systematic investigation into their structural antecedents and performance mechanisms—especially their contingencies across contexts—remains limited.
The study examines structural antecedents and contingencies of fluid team performance through a mixed-methods …
The Effect Of Gender On Career Success In Remote Work Settings In The Accounting Profession, Ashlyn Roche
The Effect Of Gender On Career Success In Remote Work Settings In The Accounting Profession, Ashlyn Roche
Honors Theses
This study analyzed the career success assessments of hypothetical male and female public accountants working in remote and traditional office settings to determine if gender and work location affect work assessment. Subjects, practicing public accountants, were randomly assigned resumes of hypothetical accountants that included indications of either remote work or traditional office work and the gender of the assigned hypothetical accountants. Resumes of hypothetical accountants were otherwise identical. After initial assessments of assigned hypothetical accountants’ future career success, subjects were asked to recommend activities that would increase the likelihood of the accountants’ future career success. Subjects were then told that …
Strategies For Integrating Data Analytics In Accounting, Alisa C. Disalvo
Strategies For Integrating Data Analytics In Accounting, Alisa C. Disalvo
Walden Dissertations and Doctoral Studies
The increased need for data analytics proficiency requires accounting program directors and faculty to explore strategies to reduce the technology skills gap between education and professional requirements. Grounded in the technology acceptance model, the purpose of this qualitative pragmatic inquiry was to explore strategies that program directors use to integrate data analytics into the accounting program curriculum. The participants were 8 program directors and 2 faculty with over 2 years of program change experience in the accounting department. Data were collected through semi structure interviews with 10 participants and comparative data analysis with the AICPA & NASBA report. Through a …
The Tax Adviser, Volume 16, Number 3, March 1985, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 16, Number 3, March 1985, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Nicholas J. Fiore
Thumbtax, Sandra K. Lewis
Washington Report: Meeting With Irs Associate Commissioner (Operations), Kenneth F. Thomas, Edward S. Karl
Washington Report: Meeting With Irs Associate Commissioner (Operations), Kenneth F. Thomas, Edward S. Karl
Tax Adviser
No abstract provided.
Tax Implications To Exempt Organizations Of Six Income-Producing Activities, James L. Wittenbach, Lawrence G. Gallagher
Tax Implications To Exempt Organizations Of Six Income-Producing Activities, James L. Wittenbach, Lawrence G. Gallagher
Tax Adviser
No abstract provided.
Compensated Versus Covered Casualty Loss Issue— Has It Finally Been Resolved?, Cherie J. O'Neil, Mary K. Thompson
Compensated Versus Covered Casualty Loss Issue— Has It Finally Been Resolved?, Cherie J. O'Neil, Mary K. Thompson
Tax Adviser
No abstract provided.
Tax Clinic, Gerald W. Padwe
Dra Changes Affecting Charitable Contributions, Estate And Gift Tax Valuations And Appraisers, James E. Merritt, Tony M. Edwards
Dra Changes Affecting Charitable Contributions, Estate And Gift Tax Valuations And Appraisers, James E. Merritt, Tony M. Edwards
Tax Adviser
No abstract provided.
Reconsidering Voluntary Employees’ Beneficiary Associations Under The Dra, Thomas M. Porcano
Reconsidering Voluntary Employees’ Beneficiary Associations Under The Dra, Thomas M. Porcano
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 16, Number 2, February 1985, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 16, Number 2, February 1985, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Nicholas J. Fiore
Thumbtax, Sandra K. Lewis
Tax Clinic, Thomas Ochsenschlager
Applicability Of Payroll Taxes To Employee Benefit Plans, Dennis R. Lasila
Applicability Of Payroll Taxes To Employee Benefit Plans, Dennis R. Lasila
Tax Adviser
No abstract provided.
Estate Planning, Bernard Barnett
Interest-Free Demand Loans To Trusts After Dickman And The Dra, Karl M. Johnson
Interest-Free Demand Loans To Trusts After Dickman And The Dra, Karl M. Johnson
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 16, Number 1, January 1985, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 16, Number 1, January 1985, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Author Index 12 Months Ended December 1984; Subject Index 12 Months Ended December 1984, American Institute Of Certified Public Accountants
Author Index 12 Months Ended December 1984; Subject Index 12 Months Ended December 1984, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Nicholas J. Fiore
Thumbtax, Sandra K. Lewis
Qualifying A Series Of Redemptions For Capital Gains: The Firm And Fixed Plan Requirement, Edward J. Schnee, Paula Wiehrs Kretschmar
Qualifying A Series Of Redemptions For Capital Gains: The Firm And Fixed Plan Requirement, Edward J. Schnee, Paula Wiehrs Kretschmar
Tax Adviser
No abstract provided.
Coping With Tefra’S Controversial Tip-Reporting Requirements, William B. Pollard, Charles C. Speer
Coping With Tefra’S Controversial Tip-Reporting Requirements, William B. Pollard, Charles C. Speer
Tax Adviser
No abstract provided.