Accounting Commons^™

Price Transparency And Patient Engagement: Social Messaging Matters, Jace B. Garrett, Keaton C. Helquist, Steven D. Smith, William B. Tayler

Faculty Publications

OBJECTIVES: To examine the effects of price transparency and prosocial messaging on price-protected consumers’ health care choices as a potential cost-saving strategy to manage rising US health care expenditures.

STUDY DESIGN: Cross-sectional study. Participants were recruited to complete a basic questionnaire via Amazon’s Mechanical Turk program. Participants’ selections were subsequently collected and analyzed.

METHODS: Participants (N = 567) selected a sleep study provider from 5 options, with manipulations including financial responsibility, provision of price information, and a prosocial message encouraging high-value options.

RESULTS: Price transparency increased the selection of lower-cost options among participants who were solely responsible for paying for …

The Signaling Value Of Input Information: Performance Effects Of Task Difficulty And Effort Sensitivity, Steven D. Smith, William B. Tayler, Tyler F. Thomas, Todd A. Thornock

Faculty Publications

We investigate how the reporting of input information to managers affects employee performance, and how the signaling value of inputs for impression management moderates this effect. We develop theory to predict that the information content of input information (incremental to output measures), and thus its potential for impression management, will depend separately on both the difficulty of the task and the sensitivity of performance to effort. Across three experiments, we predict and find the reporting of input information significantly increases employee effort and performance in difficult relative to easy tasks and in low relative to high effort sensitivity tasks. Our …

Psychological Reactance Theory And Tax Evasion Intentions, Diana Falsetta, Brian C. Spilker

Faculty Publications

This study experimentally examines how tax administration service inefficiencies in the form of tax return processing delays from paper-filed tax returns indirectly affect taxpayer tax evasion intentions through taxpayers’ psychological reactance to the delay. We further consider whether this indirect effect is different when the taxpayer willingly chooses to paper file their tax return versus when the taxpayer is forced to do so. Consistent with Psychological Reactance Theory (PRT), we find that when taxpayers receive delayed refunds, they experience psychological reactance (e.g., anger and frustration with the tax administration) that increases their tax evasion intentions. Further, we find that the …

Timing Is Everything: Congruence, Controllability, And Performance Measure Weighting, Hayden T. Gunnell, Gary Hecht, William B. Tayler, Kristy L. Towry

Faculty Publications

We investigate whether the weights managers place on performance measures for performancebased compensation depend on whether weights are determined at the beginning or end of the performance period. We propose that managers frame the weighting decision differently depending on timing. Specifically, prior to employee effort, managers frame the decision as intended to align employee effort to firm objectives, whereas after employees have exerted effort, managers frame the weighting decision as intended to evaluate employee effort. Thus, we expect, and find, that managers weight measures that are more congruent with firm objectives more heavily when weightings are determined ex ante (before …

The Influence Of Financial Data Subscriptions On Analyst Research, Braiden Coleman, Travis Dyer, Mark Lang

Faculty Publications

We use disclosed “source” data from analyst reports to infer brokerage financial data subscriptions (FDS) and investigate their effects on analyst research. When brokerages add FDS, their analysts’ forecast accuracy increases. Effect sizes are at least as large as those for analyst experience, busyness, and brokerage size. Benefits are largest for less experienced and busier analysts with less private access to management forecasting over longer horizons. Although adding new FDS benefits individual analysts, there is substantial overlap in FDS across brokerages, leading to homogenized market views. Specifically, when brokerages have overlapping FDS, their analysts’ forecasts, timing, boldness, recommendations, report content, …

Disclosure Benchmarking By Lawyers: Evidence Fromthe Ipo Setting, Michael S. Drake, Jeff Mcmullin, Kenneth Merkley, Chase Potter, John Treu

Faculty Publications

Lawyers play an important advisory role in drafting financial reports, yet empirical evidence documenting the influence of external legal counsel on this process remains sparse. This study focuses on a specific aspect of lawyers’ drafting process: the practice of reviewing disclosures previously filed by other issuers—a practice termed “disclosure benchmarking.” Using initial public offering (IPO) disclosures as the setting, we find that disclosure benchmarking is associated with amore efficient Securities and Exchange Commission (SEC) review process. We further find that it is associated with several measures of disclosure quality, including disclosures that are less likely to be revised in subsequent …

Foreign Tax Holiday Participation And U.S. Job And Investment Loss, Zackery D. Fox, Linda Krull, Scott G. Rane

Faculty Publications

We investigate whether foreign tax holiday participation among U.S. multinational companies is associated with offshoring U.S. jobs and other domestic investment activities. We find that foreign tax holiday participation is associated with (1) an increase in offshoring U.S. jobs and (2) a decrease in domestic investment, as proxied by changes in the number of employees, capital expenditures, and R&D activity. Furthermore, we find evidence suggesting that the association between targeted, temporary tax incentives provided by foreign tax holidays and firms’ domestic activities is stronger among firms with a smaller foreign presence and is distinct from the impact of foreign statutory …

Redesigning Executive Incentives: The Rising Role Of Subjective Performance Measures, Zackery D. Fox

Faculty Publications

Despite the growing use of subjective performance incentives used in executive bonuses, empirical evidence on their effectiveness remains inconclusive. This study explores three aspects of subjective metrics in bonus plan design: their prevalence, the goals they target, and their impact on managerial behavior and firm outcomes. First, I document 53.8 percent of CEO bonus plans include at least one subjective performance measure, and among these plans, an average of 38.9 percent of total bonus weight is allocated to these measures. Using machine learning, I show subjective metrics target incentives related to employees, firm culture, and executive performance. Second, using the …

Research Portfolio, Kezia Mariam Abraham

Graduate Research Papers

No abstract provided.

Bogging Down Investors: An Unintended Consequence Of Litigation Risk, Siwen Fu, Ke Wang, Liandong Zhang, Liu Zheng

Research Collection School Of Accountancy

Securities litigation risk is a well-recognized yet underexplored source of financial reporting complexity or unreadability. This study examines the effect of litigation risk on the readability of corporate financial reports. The 1999 Silicon Graphics Inc. (SGI) court ruling unexpectedly reduced litigation risk for firms within the Ninth Circuit Court’s jurisdiction. Using a difference-in-differences design centered on the SGI court ruling, we find that, while the readability of financial reports generally declines over the sample period, treated firms in the Ninth Circuit experience a comparatively smaller decline in readability than control firms in other states after the ruling. Put differently, treated …

Breaking The Language Barriers? Machine Translation Technology And Analysts’ Forecasts For Firms With Foreign Operations, Bingxu Fang, Pengkai Lin

Research Collection School Of Accountancy

We study the impact of machine translation technology on analysts’ forecasts for firms with foreign operations. Exploiting the staggered rollout of Google Translate’s support for translating foreign languages into English, we find that U.S. analysts improve their forecast accuracy for firms with substantial business exposure to the corresponding foreign countries. We obtain similar evidence using an international sample of analysts covering firms outside their home countries. The improvement in forecast accuracy is greater for analysts with limited language skills or brokerage resources to process foreign information. Further analysis suggests that analysts raise more questions about firms’ foreign exposure during conference …

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Inventory Of Transcripts Of Council Meetings, Annual Meetings, Committee Reports And Speeches, 1886-2021, American Institute Of Certified Public Accountants. Library

Association Sections, Divisions, Boards, Teams

No abstract provided.

Environmental, Governance, And Bibliometric Research On Corporate Tax Avoidance, Harjot S. Mehmi

Theses and Dissertations (Comprehensive)

This dissertation is composed of a literature review and three essays positioned in the corporate tax avoidance (CTA) space. The literature review summarizes the relationship between CTA and environmental, social, and governance (ESG) factors. Although there are mixed findings within each of the E-S-G categories in the CTA literature, in general, better environmental circumstances are negatively associated with CTA, social performance displays an inverse relationship with CTA, and governance factors also display an inverse relationship with CTA. The first essay is an empirical archival investigation of the relationship between CTA and an environmental factor – the risk of environmental hazards …

Qualitative Characteristic Of Financial Statement Information And Implementation Psak 73 : Case Study In The Advertising Services Pt Abc, Hasnawati Hasnawati, Marsdenia Marsdenia, Trie Wiesty Cindy Salsabila

Jurnal Vokasi Indonesia

The quality of information presented in the financial statement is the most important thing for stakeholders in the business decision-making context. There has been a significant change in lease accounting practices due to changes in lease accounting standards for all business entities in countries that adopt IFRS. In 2017 the IASB published IFRS 16 Leases as new guidance on leases replacing IAS 17. DSAK IAI made adjustments related to IAS 17 to become PSAK 30, then based on the changes that emerged PSAK 30 was revoked and adjustments were made to IFRS 16 to become PSAK 73. These changes were …

Accounting Firm Professionals’ Perceptions Of Internal Control And User Issues Associated With Quickbooks, Dena Breece, William Thomas, Daniel Parisian

The North American Accounting Studies

With increased Certified Public Accountants eligible to retire and challenges with hiring quality accounting staff, organizations must be increasingly aware of the likelihood of accounting information system internal control problems and possible solutions to address these issues. With the ongoing desire for sound financial reporting and fraudulent activity on the rise, organizations should also prioritize understanding the existence and differences of system internal controls. This study examines accounting firm professionals’ perceptions or beliefs on potential internal control problems and solutions in utilizing Intuit QuickBooks Desktop and QuickBooks Online to gain insight on whether problems and solutions exist and any differences …

Online Versus Face-To-Face Instruction: Entry Level Accounting Students Are Performing About The Same, Nancy L. Johnson, Candalyn B. Rade

The North American Accounting Studies

Students today demonstrate strong aptitude for using online learning resources resulting from most completing high school during the COVID-19 pandemic. Learning resources available for instructional design include faculty created, publisher provided, and a plethora of online videos. This study aimed to understand if scores on graded assignments differ between online (OL) and face-to-face (F2F) sections of entry-level accounting, differences in student learning resources access, and if access correlates with performance on graded assignments. Findings revealed students performed similarly in OL and F2F sections on many, but not all graded assignments. Video resource access was higher for OL students and was …

Perlakuan Akuntansi Terhadap Pendapatan Dari Kontrak Dengan Pelanggan Pada Pt Svt Berdasarkan Psak 115, Michelle A. Ronauli, Arthaingan H. Mutiha

Jurnal Administrasi Bisnis Terapan

This study aims to discuss the application of PSAK 115 in recognizing revenue from customer contracts at PT SVT, a company operating in the oil and gas industry. PT SVT's revenue is derived from contracts with customers, requiring the implementation of PSAK 115 in the preparation of its financial statements. PSAK 115 establishes five (5) steps in revenue recognition from contracts, including contract identification, performance obligation determination, transaction price allocation, allocation of price to performance obligations, and revenue recognition upon fulfillment of obligations. This research employs a qualitative method with a field study and literature review approach, using the 2023 …

Do Intangible Assets Impact Financial Statement Comparability? A Case Study Of Washington State Hospitals, Andrew Brajcich, Dan Friesner, Matthew Q. Mcpherson

The North American Accounting Studies

Firms are becoming increasingly reliant on intangible assets to create value and differentiate themselves from their peers. Intangible assets are typically reported in the balance sheet using general categories such as “goodwill” or “other intangible assets.” Intangible assets are often unique in their attributes and productive lifespans, which makes them challenging to accurately and precisely record in accounting statements. While the assets themselves provide unique value creation opportunities, it is unclear whether specific intangible assets impact assessments of financial statement comparability. This study investigates whether the existence of various types of intangible assets leads to differences in financial statement comparability …

Balancing Governance And Tradition: Navigating Political, Social, Economic, And Cultural Dynamics In Indonesian Village-Owned Enterprises, Desti Fitriani, Elvia R. Shauki, Mohammad Istiaq Azim

ASEAN Journal of Community Engagement

This study examines the complex governance dynamics affecting Indonesian Badan Usaha Milik Desa (BUMDes) [village-owned enterprises], focusing on political, social, economic, and cultural pressures. Using a qualitative multi-case approach, including focus group discussions with 65 participants from West Java and West Nusa Tenggara, Indonesia, the study identified significant challenges: political interference, limited community engagement, economic dependence on government funds, and cultural norms that constrain BUMDes operations. Village elites frequently influence governance, limited capital access, and ingrained cultural values hinder transparency and open dialogue. To address these challenges, this study recommends a comprehensive approach comprising four key strategies: enhancing the institutional …

Decoding The Dynamics In Financial Fraud, Triana Eva Adiningsih

Jurnal Akuntansi dan Keuangan Indonesia

This empirical study examines fraud for the entire period and then compares it with the latest trends in the five years. This study utilizes extensive data sets to analyze specific aspects of fraud, including causes, types, solutions, and real-world cases. This study conducted a systematic literature review of relevant literature by taking data from Scopus-indexed journals. Vosviewer was used to identify events, and spreadsheet file information was grouped manually. Interestingly, the cheating types of ‘five-year statistics’ and ‘all-time statistics’ show slightly different frequencies. The main research topics focus on money laundering and financial crimes. To explore this further, this report …

Cfo-Ceo Informal Ties, Business Strategy, And Tax Aggressiveness, Hilmi Khuluqy, Siti Maisaroh, Alfa Rahmiati, Heru Tjaraka

Jurnal Akuntansi dan Keuangan Indonesia

This study aims to provide empirical evidence on the impact of the informal relationship between the CFO and CEO on tax aggressiveness, and the moderating role of business strategy in this relationship. The data used in this study is sourced from companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The informal relationship between the CFO and CEO is measured through social ties and CFO co-option, while tax aggressiveness is measured by book-tax differences. This study also explores how business strategies, categorized as prospector or defender, moderate this relationship. The results indicate that CFO-CEO social ties …

Fraud Mitigation By Embodying Maqashid Sharia Values And Islamic Work Ethics, Farah Nurani Qorny, Sugiyarti Fatma Laela, Ahmad Levi Fachrul Avivy

Jurnal Akuntansi dan Keuangan Indonesia

This research examines how the fraud square influences fraud, and investigates whether implementing tahdzib al-fard (educating individuals), part of Maqashid Sharia values, and Islamic Work Ethics (IWE), can reduce employee involvement in fraud. The study uses a quantitative approach with questionnaires for data collection, with 257 civil servants in Banten Province agencies, Indonesia, as study samples. The data were further tested using partial least squares structural equation modeling. The study reveals that pressure, opportunity and rationalization have a positive relationship with fraud, while integrity has no impact on fraud deterrence. Tahdzib al-fard significantly influences employee perceptions and attitudes towards dealing …

The Role Of Cost Of Capital In The Link Between Esg Reporting And Firm Performance, Emmanuel Dwomor, Emmanuel Mensah

Jurnal Akuntansi dan Keuangan Indonesia

The attention surrounding Environmental, Social, and Governance (ESG) factors within the corporate realm has grown significantly, as evidence mounts regarding their influence on firm performance. This research explores the connection between ESG reporting and firm performance from emerging economies’ perspective, with the cost of capital acting as a mediator to enhance our understanding of how capital providers perceive the risk profile of ESG-compliant firms and thereby reward them through a reduction in the costs they demand on their invested capital. The study sourced annual reports data on a sample of 146 emerging market firms across 59 industries spanning 2019 to …

Behavioral Accounting As A Catalyst In The Organizational Transformation Process Toward Sustainability, Ni Wayan Yellow Prinsis Dayani, I Gusti Ayu Nyoman Budiasih

Jurnal Akuntansi dan Keuangan Indonesia

This research investigates the role of behavioral accounting as a catalyst in the organizational transformation process towards sustainability using phenomenological methods. The study aims to explore how behavioral accounting identifies individual behavioral factors, designs efficient sustainability systems, and enhances organizational commitment to sustainable practices. The research employs observation, secondary data analysis, and semi-structured interviews with organizational internal team, analyzed through Interpretative Phenomenological Analysis (IPA). Findings indicate that behavioral accounting contributes to organizational sustainability by enhancing transparency in accounting information, thereby minimizing the risk of fund misuse and ensuring efficient resource allocation. This research supports behavioral accounting as pivotal in shaping …

Public Disclosure And Its Impact On Ceo Compensation: Evidence Of Media Influence, Xin Zhao

Journal of Global Awareness

I examine the effect of the AFL-CIO executive paywatch identification on future CEO compensation. My findings indicate that the public disclosure of CEO compensation has a negative impact on subsequent changes in CEO pay. Additionally, I find that CEOs with ex-ante overpayment have experienced changes in their subsequent compensation. This paper contributes to the literature by documenting that firms respond to negative press coverage of CEO compensation, even after controlling for the mean reversion effect associated with high CEO pay.

Addressing Organizational Challenges In The Accounting Industry Through Academic-Industry Collaboration: A Literature Review, Blair Johnson

The Scholarship Without Borders Journal

The accounting industry is undergoing a significant transformation driven by a severe global shortage of accountants, rapid technological advancements, and increased regulatory pressures. This literature review critically examines the accounting profession's multifaceted challenges, including talent acquisition and retention issues, the impact of private equity investment, and the integration of artificial intelligence. The paper highlights the need for strategic partnerships between the accounting industry and academic institutions, particularly business schools, to address these challenges effectively. It emphasizes the importance of modernizing accounting curricula, fostering deeper university-industry collaborations, and co-creating experiential learning opportunities to better prepare graduates for the evolving demands of …

Strategi Pemenuhan Pemeriksa Di Lembaga Internasional Pada Badan Pemeriksa Keuangan, Afrizal Afrizal

Jurnal Administrasi Bisnis Terapan

This research aims to analyze the factors that are considered in the selection of auditors in carrying out audit assignments in international institutions and formulate strategies for the fulfillment of employees for audits in international institutions at The Audit Board of The Republic of Indonesia. The research was carried out at the Audit Board of the Republic of Indonesia at the Human Resources Bureau. This research is intended to formulate more effective and efficient policies in human resource management, especially the management of auditors in The Audit Board of The Republic of Indonesia.

The author uses several theories related to …

Tesla Inc. Strategic Audit, Mckenna Eppenbach

Honors Program: Senior Projects (Public)

Tesla Inc. is an American electric vehicle company. Tesla's main industry is the manufacturing and selling of electric vehicles, but it has grown to sell batteries, solar panels, and home power storages. Since the company's inception in 2003, it has grown to be the top seller of electric vehicles in the United States. This strategic audit seeks to understand Tesla's business model by analyzing its history, strategy, competitive advantages, resources, and major issues it may face. Internal and external factors were analyzed using the PESTEL analysis and Porter's Five Forces. Finally, recommendations are given on how Tesla can sustain a …

How The Tax Cuts And Jobs Act Changed The Distribution Of Itemized Deductions, John Nardolillo Jr.

Honors Projects in Accounting

The Tax Cuts and Jobs Act (TCJA) of 2017 introduced significant changes to itemized deductions and the standard deduction, impacting taxpayers across income levels. This study utilizes data from the Statistics of Income to examine changes in tax progressivity and vertical tax equity between 2017 and 2020. The analysis finds that higher-income earners retained a considerably greater benefit from itemizing under the TCJA, indicating a decrease in progressivity post-2017. These results suggest a widening disparity in the tax benefit distribution of itemized deductions, as lower-income groups benefited less from itemizing. The study's insights provide a basis for policymakers as they …