Accounting Commons^™

First Born Ceos And Credit Ratings, June Woo Park, Giseok Nam, Albert Tsang, Yung-Jae Lee

Barowsky School of Business | Faculty Scholarship

Our study examines whether CEOs’ birth order can predict firms’ credit ratings. Consistent with studies that document a positive relationship in the general population between being firstborn and being conservative, our study finds that firms managed by firstborn CEOs tend to have higher credit ratings than those managed by later-born CEOs. Our results are robust to controlling for additional personal CEO traits, such as political identity, and to using a propensity score matching sample. A change analysis supports the causality of the firstborn effect. We suggest that return on assets and free cash flow are possible channels through which firstborn …

How Technology Has Changed The Field Of Accounting, Emmanuel J. Quinto Ii

Honors Program Theses and Projects

The thesis aims to discuss how technology has changed the field of accounting. The research focuses on information from journal articles and research reports to discover the changes that technological advancements have brought to the accounting industry and profession. The customer Satisfaction Model is one of the researcher's theories in this thesis. The theoretical framework also consists of the Technology Acceptance Model as the other theory. The discussion emphasizes the technological advances in accounting and the shortcomings of technological advancements in accounting. Each type of business is affected differently by technology. Accounting, for example, must keep up with the rapid …

Aicpa Service Center Training Guide, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Open Meeting Agenda, August 3, 2022, Virtual, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Open Meeting Minutes — August 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

New Technology And Desired Skills Of Early Career Accountants, Denise Jackson, Grant Michelson, Rahat Munir

Research outputs 2022 to 2026

Purpose: Technological advances have led to accounting roles shifting from transaction focussed tasks to using data generated by technology to inform stakeholder strategies, resulting in changing skill requirements. This study aims to investigate how early career accountants (ECAs) and organisations value different skills among ECAs, how technology is impacting on these skills and the preparedness of ECAs for future technological work in different organisational settings.

Design/methodology/approach: The research adopted a multi-stakeholder, mixed-method approach, surveying 315 ECAs and 175 managers/recruiters and interviewing 10 from each group. The sample drew from different industry sectors and organisation types in Australia, with all states …

Yung Kee: A Roast Goose Chase, Singapore Management University

Perspectives@SMU

How a Hong Kong culinary landmark emerged stronger following a bitter family feud over succession disputes

Earnings Management Strategy Of Pension Plan Changing Firms, Wei Chen

Accounting Dissertations - Archive

This study investigates the earnings management strategy of defined benefit pension plan changing firms. I provide the evidence that managers engage in cash conservation activities and real earnings management in response to the changes in funding status and pension income through the manipulation of pension assumptions before and after pension freezing. These results suggest that earnings management through pension assumptions affects the normal operations of the firm through real activities during the defined benefit plan pension freezing. I also provide evidence that pension termination firms exhibit a lower level of discretionary accruals after the termination, suggesting the downsizing of a …

Amendment To Au-C Section 935 (Amends Statement On Auditing Standards [Sas] No. 117, Compliance Audits, As Amended [Aicpa, Professional Standards, Au-C Sec. 935]); Statement On Auditing Standards, 148 (August 2022), American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

Perception Of Internal Controls Helps Explain Whistleblowing, Andrea M. Scheetz, Tonya D.W. Smalls, Joseph Wall, Aaron B. Wilson

Accounting Faculty Research and Publications

The nonprofit sector may suffer financially from inconsistency in regulations and polices surrounding internal control implementation. To address this issue, our study explores how perceived internal control strength differs between nonprofit and for-profit organizations. Furthermore, we examine three components of the Committee of Sponsoring Organization framework to determine which components might significantly influence whistleblowing for nonprofit organizations. As expected, all three components appear to significantly influence whistleblowing for those in for-profit organizations. For those in nonprofit organizations, the perception of control activities and monitoring activities significantly mediates the relationship between organization type and whistleblowing intentions. Finally, the data indicate that …

Full Disclosure: Model Uncertainty In Adjusting For Confounders, Dieudonne Dusenge

Graduate Theses and Dissertations

This study examines the role of knowledge about underlying causal relationships in classifying controls in order to mitigate omitted- and included-variable biases. Using simulations and accounting examples, the study shows that the researcher may not distinguish good and bad controls because the underlying causal relationships are unobservable, and remedying strategies (such as the relative timing of measurement) may not remove the uncertainty in the classification. Because of the uncertainty about which controls to use, two or more models will be credible as will the distinct estimates derived from them. Next, the study shows that the current standard practice of singling …

Sustainability: Jobs And Skills For The Accountancy Profession, Jiwei Wang, Holly I. Yang, Liandong Zhang

Research Collection School Of Accountancy

Sustainability is a megatrend that is changing the way we think about business and offering new opportunities and jobs for the accountancy sector. At the 26th Conference of the Parties (COP26), also known as the United Nations Climate Change Conference, the international business community was galvanised into action. Singapore, too, has intensified its sustainability plans with the Singapore Green Plan 2030

Total Taxation: An Examination Of The Total Tax Burden Of Individuals In The West Michigan Area, Connor C. Meech

Honors Projects

Have you ever thought about how much you might pay in tax each year, across all tax types? If you have, a chill probably went down your spine before you gave up thinking about it. When the subject is brought up, most people think primarily of income. The truth of the matter is that income tax is far from the only tax we pay. Throughout the year, Americans may end up also paying sales tax, property tax, fuel taxes, various sin taxes, and estate tax, just to name a few. With so many ways to be taxed, some of which …

Brokers And Dealers In Securities, As Of August 1,2022; Accounting Guide, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Expert Panel.

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Revised Interpretations Related To Officers, Directors, And Beneficial Owners, Et Sec. 1.000.010, 1.120.010, And 1.285.010, American Institute Of Certified Public Accountants. Professional Ethics Division

AICPA Professional Standards

No abstract provided.

Employee Benefit Plans, August 1, 2022; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

The Effects Of Csr Reputation And Csr Crisis Response Strategy On Investor Judgments, Clarence Goh

Research Collection School Of Accountancy

I use a controlled experiment to examine, in the context of CSR crises, whether investors’ investment judgments are influenced by a firm’s CSR reputation and CSR crisis response strategy. I find that for good CSR reputation firms, the use of a rebuild or deny crisis response strategy does not lead to improvements in investment judgments. However, for bad CSR reputation firms, the use of a deny response strategy leads to improvements in investment judgments while the use of a rebuild strategy does not.

Do Analysts’ Eps Forecasts Obey Benford’S Law? An Empirical Analysis, Clarence Goh

Research Collection School Of Accountancy

Benford’s law gives the expected frequencies of digits in tabulated data. In this study, I investigate the extent to which a sample of analysts’ earnings per share (EPS) forecasts obey Benford’s law. I conduct Benford’s law’s second digit and last-two digits tests on a sample of analyst EPS forecasts of S&P 500 firms from 1998 to 2018. Overall, I find that analysts’ EPS forecasts obey Benford’s law’s second digit test but do not obey the last-two digits test. These findings suggest that while analysts do not engage in number invention, they do engage in rounding when making EPS forecasts.

Announcing The 2022 Induction Of Members Into The Accounting Hall Of Fame, American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.

Does The Financial Experience Of Sec Regional Directors Impact Sec Investigations Into Reporting Entities?, James Justin Blann

Graduate Theses and Dissertations

The SEC’s Division of Enforcement is frequently criticized for its lack of oversight effectiveness, and certain vocal critics attribute this to a lack of financial experience within the SEC. Using hand-collected data on SEC regional directors, I find that the majority of these SEC officials lack financial experience. I then examine whether the financial experience of SEC regional directors impacts SEC investigations into reporting entities. Consistent with financial experience equipping directors to better process complex financial transactions and reports, I find that directors with financial experience open public company investigations 29 percent more often and conduct these investigations 34 percent …

Cross-Industry Information Sharing Among Colleagues And Analyst Research, Allen Huang, An-Ping Lin, Amy Y. Zang

Research Collection School Of Accountancy

We identify a specific organizational resource in brokerage housesdinformation sharing among analyst colleagues who cover economically related industries along a supply chain. After controlling for brokerage selection effects, we show evidence consistent with the benefit of this resource to analyst research performance. Specifically, we find that analysts whose colleagues cover more economically connected industries have better research performance, especially when their colleagues produce higher-quality research. We further show that colleagues' coverage of downstream (upstream) industries is positively related to the accuracy of only analysts' revenue (expense) forecasts and that analysts and their highly connected colleagues tend to issue earnings forecast …

Accounting Scandals And Implications For Directors: Lessons From Enron, Pearl Hock-Neo Tan, Gillian Yeo

Research Collection School Of Accountancy

We analyze the Enron case to identify the risk factors that potentially led to its collapse and specific issues relating to its aggressive accounting and high-light the lessons for independent directors. In Enron, the interactions between external stimuli, strategies, corporate culture, and risk exposures possibly created an explosive situation that eventually led to its demise. Much of the post-Enron reforms have been directed towards regulating the roles and responsibilities of executive directors and auditors. However, the role of independent directors has received relatively lesser attention. Independent directors should analyze the risks of their companies and understand the pressures that arise …

Applicability Of Blockchain Technology To The Normal Accounting Cycle, Williams Kwasi Peprah Ph.D., Reynaldo P. Abas Jr., Akwasi Ampofo

Faculty Publications

Blockchain technology is a distributed, unchangeable ledger that makes recording transactions and managing assets in a business network much easier and now a type of accounting software concerned with the transfer of asset ownership and the maintenance of an accurate financial ledger. Despite the numerous benefits of blockchain technology, there is no study on the applicability of blockchain technology to the normal accounting cycle in emerging economies in Africa. Thus, this paper provides general insights on how blockchain technology may be used in the normal accounting cycle in West Africa. The study adopted a qualitative research method and content analysis …

Factors Influencing Tax Avoidance : An Empirical Study On The Indonesian Stock Exchange, Fajar Nurdin, Nadia Nadia

Journal of Accounting Auditing and Business

The study aimed to determine the effect of returns on assets, leverage, and political connections to the level of tax avoidance . This research was conducted on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample collection technique is purposive sampling and obtained a total of  11 companies.  The type of data used is secondary data in the form of the company's annual financial statements obtained from the IDX website or the company's website .  Data analysis uses multiple linear regression tests with the help of SPSS software version 20. The  results of …

Information Technology Governance Assessment In Higher Education Institution Using Cobit 5 Framework, Helmi Naufal Rafdiansyah, Adhi Alfian, Zaldy Adrianto

Journal of Accounting Auditing and Business

Information Technology (IT) is an essential part of overall organizational governance, and higher education is an educational institution that requires IT support. This study aims to evaluate how effective and efficient the implementation of information technology governance at the PTNBH X as measured by COBIT 5 Framework. This study will be an exploratory one that will rely on qualitative data. The domains Evaluate, Direct, and Monitoring (EDM) will be the focus of this study. Data collecting was the first stage of the study, followed by analysis of maturity and gap levels, analysis and problem-solving in the implementation of IT governance …

The Degree Of Implementation Of Governance And Its Relationship To Organizational Excellence In Private Jordanian Universities In The Capital Governorate “Amman”, From The Viewpoint Of Teaching Staff, Alaa Mohammad Al-Hmoud, Kazim Al-Ghoul

Journal of the Association of Arab Universities for Research in Higher Education مجلة اتحاد الجامعات العربية للبحوث في التعليم العالي

The current study aimed to identify the degree of governance implementation and its relationship to organizational excellence in private Jordanian universities in the capital, Amman, from the point of view of faculty members. The study consisted of (280) faculty members of both sexes, and the descriptive survey approach was used and a questionnaire was developed with two axes. The first axis: to measure the degree of implementation of governance in the private Jordanian universities, and the second: to measure the level of organizational excellence in the private Jordanian universities. The degree of implementation of governance and organizational excellence in private …

Relationship Of Leader-Member Exchange On Role Stress And Burnout: A Public Accounting Perspective, Sammie Parsley

Dissertations

An issue that concerns public accounting firms, both large and small, is that of employee burnout within the workplace. As a service-oriented industry, accommodating client needs is pivotal to long-term success. With that in mind, meeting client demands often means accountants must work long and strenuous hours, an attribute inherent to the industry. Consequently, public accounting firms often find themselves struggling with voluntary turnover as a result of burnout and opportunity for increased financial incentives elsewhere. The busy season in public accounting can be especially difficult, as accountants can find themselves working very long hours for weeks on end. This …

Auditing Standards Board (Asb), Meeting Highlights July 19-21, 2022 Washington, D.C. And Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

The Relationships Among Locus Of Control, The Impostor Phenomenon, And Math Anxiety In Business Majors, Tiffany L. S. Tovey, Stephanie Kelly, Wiley Brown

International Journal for Business Education

The importance of quantitative literacy in business education cannot be overstated. A barrier to enhancing quantitative skills for many business majors is their math anxiety, an angst some individuals experience when working with numbers. This study explored the relationship between math anxiety, locus of control, and impostor phenomenon in business students. 220 business students (undergraduate and graduate) from a two moderately sized southeastern universities in the United States participated in an online survey that assessed these three phenomena. A linear regression was run to understand the relationships among the variables. The results indicated that more than one fifth of math …

The Effect Of Competence And Independence On Fraud Detection (Empirical Study At The West Java Representatives Of The Audit Board Of The Republic Of Indonesia), Nenden Indriani, Poppy Sofia Koeswayo, Cahya Irawady

Journal of Accounting Auditing and Business

This research examines whether good auditor competence and independence affect fraud detection by the West Java representatives of the Audit Board of the Republic of Indonesia. The population in this research was the auditors of the West Java representatives of the Audit Board of the Republic of Indonesia. The purposive sampling technique was used to obtain 106 auditors of the Audit Board of the Republic of Indonesia. The data for this research were obtained from primary data through a questionnaire. Multiple. Linear regression analysis. It was used to analyze the data in the study. The regression. The coefficient of the …