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Articles 3061 - 3090 of 39882
Full-Text Articles in Accounting
Effects Of Physical Activity Intervention On Reducing Neck And Upper Extremity Pain Intensity For Female Office Computer Workers, Peng Cheng Sung, Tiffany Chiu, Yunsen Wang
Effects Of Physical Activity Intervention On Reducing Neck And Upper Extremity Pain Intensity For Female Office Computer Workers, Peng Cheng Sung, Tiffany Chiu, Yunsen Wang
Department of Accounting and Finance Faculty Scholarship and Creative Works
The computer usage among office workers had increased tremendously in past recent years and the surge in computer usage has created a surge in work-related musculoskeletal disorders (WRMSDs) on arm, neck, and shoulder. For prevalence of musculoskeletal symptoms in relation to gender and age, females had higher risk and prevalence of upper limb complaints and the prevalence of WRMSDs generally increases with age. Systematic review studies had reported effectiveness of various physical activity (PA) interventions on improvements of upper extremity musculoskeletal disorders (UEMSDs) or neck pain for office workers. However, the degree of adherence of PA interventions with WHO guidelines …
Environmental Taxation In Spain: Policy And Practice, Emily Sang Lynch
Environmental Taxation In Spain: Policy And Practice, Emily Sang Lynch
Honors Theses and Capstones
No abstract provided.
Understanding Large Accounting Firm Perceptions On The Decline Of Accounting Graduates And Implications Of Supply Shortages, Lilie Murray
Understanding Large Accounting Firm Perceptions On The Decline Of Accounting Graduates And Implications Of Supply Shortages, Lilie Murray
Honors Theses and Capstones
The accounting industry in the United States faces a persistent supply shortage, exacerbated by declining undergraduate interest. The Association of International Certified Professional Accountants (AICPA) has reported a decline in accounting bachelor’s and master’s degrees over the last five years, with the largest drop in 2021-2022 (AICPA 2023). Misconceptions about the profession, high barriers to entry, and generational values are factors in this decline. Mass retirements of Baby Boomers and exits of young-to-midcareer professionals put further strain on the shortage. This study aims to better understand the perceptions of accounting professionals at large accounting firms regarding the decline in accounting …
Leading Financial Indicators Of Corporate Bankruptcy, Macee Patritti
Leading Financial Indicators Of Corporate Bankruptcy, Macee Patritti
Undergraduate Theses, Professional Papers, and Capstone Artifacts
No abstract provided.
Criminal Recordkeeping, Andrew K. Jennings
Criminal Recordkeeping, Andrew K. Jennings
Faculty Articles
Business managers must create and keep records for decision-making. Yet doing so presents an obvious problem for those who manage illegal businesses: their records would make for powerful evidence in the hands of prosecutors. That problem raises a question—why would one knowingly create and keep such records when their mere existence risks detection and sanction? The answer, in short, is that the interaction of illicit activity’s complexity and continuity compels recordkeeping. A business, including a criminal one, cannot be managed without adequate information about its operations, obligations, and condition. Just how complex and long-lived its affairs are will drive the …
Professional Identity Development In Large Public Accounting Firms During Covid-19 And Beyond, Alexander J. Tighe
Professional Identity Development In Large Public Accounting Firms During Covid-19 And Beyond, Alexander J. Tighe
2024
Professional identity is formed by understanding the set of traits and behaviors that help define the social expectations of individuals within a profession. Acquiring these traits and acting in accordance with professional norms allows an individual to feel connected to their profession and other individuals within their field. In public accounting, professional identity is formed through the socialization process. This process teaches new hires the necessary technical knowledge to complete job tasks and behaviors that denote overall professionalism such as proper work attire or polite interactions with clients. The COVID-19 Pandemic radically changed social norms in the accounting profession by …
Corporate Tax Competition: An Examination Of National Tax Reaction Functions To Corporate Tax Rate Reductions In Other Countries, Yaw O. Awuah
Graduate Theses, Dissertations, and Problem Reports (ETD)
This dissertation primarily examines tax competition at the national level, with a particular focus on the tax reaction functions of countries within the Organization for Economic Cooperation and Development (OECD). There are three different studies in the dissertation. The first study uses the Tax Cuts and Jobs Act of 2017 (TCJA) as a setting to empirically examine whether members of the OECD reduced their own statutory corporate tax rates in response to the US statutory corporate tax cut ushered in by the TCJA in a process of tax competition. The second study is a non-empirical examination of tax competition and …
An Examination Of The Underlying Implications Of Environmental, Social, And Governance Measures On Firm Practices, Lewis James Hardway
An Examination Of The Underlying Implications Of Environmental, Social, And Governance Measures On Firm Practices, Lewis James Hardway
Graduate Theses, Dissertations, and Problem Reports (ETD)
This dissertation is comprised of three studies that seek to determine the impact environmental, social, and governance (ESG) policies and initiatives have on different levels within the firm. The first study takes a page from business management research. It proposes a moderated mediation model of leader-member exchange and its effects on corporate entrepreneurship. Corporate entrepreneurship seeks to engage employees in bringing forward new ideas to enhance the firm’s position and aligns with the social aspects of ESG, especially those concerning employee stakeholder matters. This study finds that through psychological empowerment, high-quality relationships can bring forward increased engagement by individuals in …
Initial Financial Assessment Of The Fraport Greece Cluster A Concession, Dimitrios V. Siskos, Alexander Maravas, Ronald Mau
Initial Financial Assessment Of The Fraport Greece Cluster A Concession, Dimitrios V. Siskos, Alexander Maravas, Ronald Mau
International Journal of Aviation, Aeronautics, and Aerospace
There is a worldwide trend in the privatization of transport infrastructure and airports. Likewise, the Greek government launched an extensive privatization program that granted Fraport AG the right to operate 14 airports for the next forty years. The two separate concessions for clusters of seven airports each are named "Cluster A" and "Cluster B." The financial assessment of privatization contracts is crucial so decision-makers can accurately assess the value of aviation enterprises. This paper applies the Economic Value Added (EVA) methodology and enterprise valuation on Cluster A by assessing the concession company's balance sheets and income statements. We concluded that …
Impact Of Financial Management System On Organizational Accountability And Responsibility: A Study Of Corporate Entities, Nur Farhanah Binti Marjuni, Junaid M. Shaikh
Impact Of Financial Management System On Organizational Accountability And Responsibility: A Study Of Corporate Entities, Nur Farhanah Binti Marjuni, Junaid M. Shaikh
ASEAN Journal on Science and Technology for Development
This research investigates the impact of Financial Management Systems (FMS) on organizational accountability and responsibility in Brunei's manufacturing sector, utilizing a mixed-methods approach that includes primary data collected through questionnaires distributed to 41 local manufacturing companies and supplemented by secondary data from other ASEAN countries for comparative analysis. The primary focus is to assess the awareness and significance of efficient FMS implementation. Findings demonstrate a substantial influence of FMS on organizational accountability and responsibility, supported by an analysis of primary and secondary data from the ASEAN region. Nevertheless, this study acknowledges limitations such as its exclusive focus on Brunei and …
Ethics In Action: Exploring B Corporation Certification, Value Congruence, And Empathy Within Organizations, Jiahui Lu
Graduate Theses, Dissertations, and Problem Reports (ETD)
This dissertation is comprised of three studies. It explores ethical practices within organizational settings from three different perspectives: a macro perspective, an individual perspective, and a micro-level interaction perspective. The first study examines the earnings management behavior of B Corporation managers, providing a macro view of how an external corporate certification may address the broader issue of business ethics. The findings of this study contribute to the legitimacy of B Corporations and our understanding of the relationship between corporate social responsibility and earnings management. The second study investigates the effect of value congruence on employee whistleblowing at for-profit social mission …
Investor Reaction To Spacs' Voluntary Disclosures, Vincent Castellani, Karl A. Muller, K.J. Park
Investor Reaction To Spacs' Voluntary Disclosures, Vincent Castellani, Karl A. Muller, K.J. Park
Research Collection School Of Accountancy
SPACs are formed to combine with and provide a private firm public trading status and a capital infusion. Firms that enter the public market through a SPAC combination are believed to possess greater voluntary disclosure discretion than traditional IPOs as they obtain their public trading status through a merger. Consistent with regulators’ concerns, recent research finds that SPACs use this discretion opportunistically by issuing optimistic guidance. This study examines how investors respond to these disclosures. We find that optimistic projections increase retail purchasing, which is higher than that of institutional purchasing. Additionally, we find that investors partially see through the …
Tax Sentiment And Compliance: Evidence From Social Media, Andrew Belnap, Jacob Thornock, Kevin Standridge, Braden Williams
Tax Sentiment And Compliance: Evidence From Social Media, Andrew Belnap, Jacob Thornock, Kevin Standridge, Braden Williams
Faculty Publications
Motivations for voluntary tax compliance that fall outside of a standard, rational model can be intrinsic or extrinsic. We use social media rhetoric about taxes to create a measure of tax sentiment that reflects taxpayers’ extrinsic, behavioral motivations for voluntary compliance, and then examine the association between public tax sentiment and tax compliance. Our machinelearning based approach for measuring sentiment uses millions of tax-related tweets, which vary by time and geography. We find that tax sentiment is negatively associated with tax compliance. Our main findings and cross-sectional tests are consistent with the notion that paying one’s taxes is a way …
The Effect Of Economic Nexus On Sales Tax Avoidance And Retail Purchases, Zackery D. Fox, John R. Robinson, Stephen A. Stewart
The Effect Of Economic Nexus On Sales Tax Avoidance And Retail Purchases, Zackery D. Fox, John R. Robinson, Stephen A. Stewart
Faculty Publications
We investigate the impact of adopting economic nexus laws on local consumer consumption patterns. To do so, we focus on a natural experiment involving Washington State, which enacted economic nexus in October of 2018, and its neighboring state Oregon, which has no sales tax. Utilizing data from the Nielsen Consumer Panel survey, we estimate a difference-in-differences regression to test whether the imposition of sales tax on internet purchases in Washington led to an increase in brick and mortar (B&M) retail purchases relative to those in Oregon. We report evidence that consumers in Washington increased purchases at B&M retailers relative to …
The Effect Of Mandatory Esg Disclosure On Firms’ Going-Private Decisions, Ying-Chi Huang
The Effect Of Mandatory Esg Disclosure On Firms’ Going-Private Decisions, Ying-Chi Huang
Dissertations and Theses Collection (Open Access)
This study examines whether mandatory ESG disclosure encourages publicly traded firms to go private due to an increase in proprietary costs. I find that firms affected by the European Union’s Non-Financial Reporting Directive 2014/95/EU are more likely to go private after the passage of the directive. The results of the cross-sectional tests suggest that the driver of the decision to go private is the increase in proprietary costs. The main results are more pronounced for firms with fewer peers who voluntarily disclose ESG information, those operating in industries with a higher rate of new entrants, those with higher R&D expenditures, …
Research On The Relationship Between Social Responsibility Fulfillment And Reputation Of Platform Enterprises, Hong Tao
Dissertations and Theses Collection (Open Access)
In the rapidly evolving platform economy, platform enterprises have emerged as significant contributors to socio-economic development, integrating resources and optimizing service delivery through innovative business models. However, their rapid ascension has also spotlighted significant challenges, especially in fulfilling their social responsibilities (SR) and managing their reputations effectively. This doctoral thesis delves into the intricate relationship between the fulfillment of social responsibilities by platform enterprises and their subsequent reputation in the market. Through a comprehensive literature review, this study identifies a gap in understanding how platform enterprises’ approach to social responsibility impacts their reputation among stakeholders. Utilizing a mixed-method research design …
Common Ownership And Analyst Forecasts, Qiang Cheng, Shuqing Luo, Jinping Zhang
Common Ownership And Analyst Forecasts, Qiang Cheng, Shuqing Luo, Jinping Zhang
Research Collection School Of Accountancy
We examine the effect of the common ownership relation between brokerage houses and the firms covered by their analysts (referred to as co-owned brokerage houses, co-owned firms, and connected analysts, respectively) on analyst forecast performance. Common ownership can help the connected analysts have better access to co-owned firms, leading to higher-quality analyst research. However, common owners have incentives for higher valuation of the co-owned firms and thus can exert pressure on the connected analysts to issue optimistically biased research reports for these firms. We find that common ownership improves analyst forecast accuracy. This result is robust to a difference-in-differences design …
The Intellectual Structure Of Audit Committee Research: A Bibliometric Analysis (1969 – 2020), Joel Behrend, Marc Eulerich, David A. Wood
The Intellectual Structure Of Audit Committee Research: A Bibliometric Analysis (1969 – 2020), Joel Behrend, Marc Eulerich, David A. Wood
Faculty Publications
The audit committee is a widely recognized mechanism of effective corporate governance. We advance prior literature reviews by using bibliometric analysis techniques that comprehensively process large bodies of bibliometric information. We base inferences on citation patterns of 1,173 articles to identify concepts that “shine through” within the scientific understanding of audit committees. Using content analysis, we then analyze these concepts and explore existing interrelationships. We document a declining influence of audit committee research, as well as a widening gap between the quantitative and qualitative research camps. While the former is mostly derivative in nature, the latter produces innovative insights on …
The Effects Of Strategic Alignment And Strategic Clarity On Multidimensional Task Performance, Steven D. Smith, Tyler F. Thomas
The Effects Of Strategic Alignment And Strategic Clarity On Multidimensional Task Performance, Steven D. Smith, Tyler F. Thomas
Faculty Publications
The alignment of a firm’s performance measures with its strategic objectives is fundamental to effective management control, at least in part because performance measures and stated strategy represent separate sources of information that workers can rely on to guide their efforts. We experimentally examine the effects of strategic alignment and strategic clarity (i.e., the specificity with which strategic objectives are communicated) on workers’ performance on a multidimensional task. We predict and find that alignment improves performance under a vague strategy statement but impairs performance under a clear strategy statement. These results are consistent with strategic clarity and performance measure alignment …
Hidden Wealth And Automatic Information Sharing, Andrew Belnap, Jacob Thornock, Braden Williams
Hidden Wealth And Automatic Information Sharing, Andrew Belnap, Jacob Thornock, Braden Williams
Faculty Publications
In recent years, governments across the globe have implemented automatic information-sharing measures as a revolutionary tool to combat offshore tax evasion. Using hand-collected and private Internal Revenue Service data on participation in the Foreign Account Tax Compliance Act, we provide some of the first evidence of the costs and quality of information shared via automatic information sharing. We estimate that the aggregate costs borne by foreign financial institutions (FFIs) were $31–$52 billion. Furthermore, although 97 percent of FFIs have committed to sharing information with US tax authorities, there is significant variation in quality. Quality is lower for accounts held by …
Did Asu 2020-06 Impact Firm Corporate Financing Decisions?, Eric Sanchez
Did Asu 2020-06 Impact Firm Corporate Financing Decisions?, Eric Sanchez
CMC Senior Theses
This research examines the influence of financial accounting standards for hybrid securities on corporate financing decisions. It uses ASU-2020-06 as a setting to test changes to the influence of moral hazard, adverse selection, and financial distress contracting costs on the likelihood of convertible bond issuances under the prior and latter accounting regimes for securities convertible into an entity's own equity.
The Effects Of Ai On Recruiting In The Accounting Field, Reina Tain
The Effects Of Ai On Recruiting In The Accounting Field, Reina Tain
CMC Senior Theses
This work investigated the impact of AI in accounting firms, particularly on the hiring scene. As AI use increases in the accounting industry, it would have a significant impact on what types of accountants firms are starting to hire, which this paper examines. This work incorporates research found through various accounting and business-related articles that discusses the impact of AI on recruiting in accounting firms. This paper found that candidates with high knowledge of technology with excellent communication and critical thinking skills are more likely to be hired by firms. The results indicate that recruiters prefer accountants that are curious …
Market Reaction Test On Banks & Brokers Based On Bitcoin Price History. A Look At National Commercial Banks And Security Broker, Exchanges, And Service Stocks Following The Most Volatile Swings In Bitcoin’S Price., Payton Earl
CMC Senior Theses
This paper examines if there is an inverse correlation between Bitcoin’s most volatile price swings and national commercial banks and security brokers, exchanges and service companies performance. Company performance in the dataset is measured by Cumulative Abnormal Returns during 2021 within a two-day period where Bitcoin has had the most significant uptick and downtick events. Using a market-adjusted model for my regression, it is concluded that Bitcoin’s largest uptick event did indeed have an inversely negative effect on traditional banks and trading securities companies, as the Cumulative Abnormal Returns were negative for my 107 observations and the event was statistically …
Strategic Alignment, Performance, And The Moderating Effect Of Regulatory Fit, Hayden T. Gunnell, Steven D. Smith, Travis W. Steadman
Strategic Alignment, Performance, And The Moderating Effect Of Regulatory Fit, Hayden T. Gunnell, Steven D. Smith, Travis W. Steadman
Faculty Publications
We examine how the alignment of performance measurement and strategy affects performance on a multidimensional task. Our experiment varies both the strategy (speed versus accuracy) of the hypothetical firm for which participants work and the individual performance measure that is reported to them, creating two conditions of clear alignment and two of clear misalignment. We find that while workers are responsive to the performance measure regardless of its alignment, they are also sensitive to the strategy such that costly alignment effects are observed. We also predict and find that workers respond asymmetrically to misalignment in accuracy performance but not in …
Media Conglomeration, Local News, And Capital Market Consequences, Travis Dyer, Mark Lang, Jun Oh
Media Conglomeration, Local News, And Capital Market Consequences, Travis Dyer, Mark Lang, Jun Oh
Faculty Publications
We examine the effect of news media consolidation on local business coverage and its consequences for firms, investors, and capital markets. Using television transcripts, we find a substantial drop in coverage of local firms following the consolidation of local television stations associated with Sinclair acquisitions. Local information search, institutional portfolio local bias, and overall retail trading decrease for firms in treated geographic areas. Results are most pronounced for small firms, for stations with higher ex ante viewership, and for stations with greater reductions in local coverage. Our results provide insight into the consequences of media consolidation for local business coverage, …
Traditional Investment Research And Social Networks: Evidence From Facebook Connections, Travis Dyer, Gerrit Köchling, Peter Limbach
Traditional Investment Research And Social Networks: Evidence From Facebook Connections, Travis Dyer, Gerrit Köchling, Peter Limbach
Faculty Publications
We show that investors acquire more public information about firms to which they are more socially proximate. On average, a standard deviation increase in the Social Connectedness Index (Bailey et al., 2018) between a firm’s headquarter county and a searcher county is associated with 30% more EDGAR filing downloads from the searcher county. The effect of social proximity on traditional investment research is distinct from the effect of geographic proximity. We find similar results studying headquarter relocations, investor-level data, and EDGAR downloads from European regions, for which physical distance should be irrelevant. Social proximity matters more during times of high …
Goodwill Elasticity And The Opportunity For Favorable Financial Reporting, Drew Stevenson
Goodwill Elasticity And The Opportunity For Favorable Financial Reporting, Drew Stevenson
Dissertations and Theses
ASC 350-20 grants public business entities (PBEs) the discretion to determine timely recognition of goodwill impairment charges, which likely introduces managerial ambiguity in the goodwill impairment process. Consequently, this paper explores whether the ambiguity in goodwill accounting standards allows managers to engage in favorable financial reporting during economic disruption, such as the global financial crisis of 2008 and 2009 or the COVID-19 pandemic beginning in 2020. The study introduces an indicator variable to identify PBEs with highly elastic goodwill changes, providing insight into a PBE's internal processes and how its management practices for goodwill impairment differ from standard industry practices. …
The Latina Career Journey: Experiences Of Latinas In Accounting, Alba Ruth Prato
The Latina Career Journey: Experiences Of Latinas In Accounting, Alba Ruth Prato
Theses and Dissertations
Latina voices remain largely silent in the scholarship on leadership, and their representation in leadership roles lags behind other minority and majority groups. This research explored the Latina career journey through in-depth narrative interviews with 19 Latinas who told the stories of how they carry out their role, act on opportunities, navigate between cultures, and overcome challenges. Through comprehensive qualitative analysis using a grounded theory approach, a theoretical framework emerged that brings to light the larger social and cultural forces that impact the management arena and function as levers that, when activated, hinder and facilitate the emergence of Latina leaders. …
Effects Of Firm Life Cycle On Matching And Accrual Quality, Ana Mariella Bandeira, José Elias Feres De Almeida
Effects Of Firm Life Cycle On Matching And Accrual Quality, Ana Mariella Bandeira, José Elias Feres De Almeida
School of Accountancy Faculty Publications
This study examines the effects of life cycle stages on the quality of revenue-expense matching and accruals of Brazilian public listed companies, and how matching affects accrual quality. Studies on the effects of firm life cycle stages on revenue-expense matching are still incipient. Furthermore, there is no prior study interconnecting the two conceptual and empirical models in a joint perspective. The study brings evidence that firm life cycle is a relevant factor in the analysis of the association between revenues and expenses and accruals with operating cash flows. This association, if properly carried out by firms, can benefit investors, analysts, …
The General Anti-Avoidance Rule, Mary Cowx, Jon Kerr
The General Anti-Avoidance Rule, Mary Cowx, Jon Kerr
Faculty Publications
The general anti-avoidance rule, or GAAR, is an enforcement mechanism that gives a country’s taxing authority broad power to deny a taxpayer tax benefits associated with any transaction. Although GAARs are becoming increasingly common, the presence of a GAAR is generally overlooked by researchers and thus has been left unstudied. In this paper, we provide an initial investigation by studying the effect of GAARs on firm-level corporate tax avoidance behaviors. Using an indicator for the enactment or strengthening of a GAAR within a country in a stacked difference-in-differences design, we find GAAR enactment is associated with a statistically and economically …