Accounting Commons^™

Hudl Strategic Analysis, Jessica Swanson

Honors Program: Senior Projects (Public)

Hudl is a cutting-edge company that assists with the filming, distributing, and recording statistics for more than 40 sports. The sports, at the high school, college, and even professional level, consist of football, basketball, soccer, volleyball, and many others. Growing since its founding in 2006, Hudl now has more than 2,400 employees across 20 countries. To analyze the external environment of the video-sharing industry, a PESTEL analysis and a Porter’s Five Forces analysis were completed. These analyses found that Hudl was a unique case because they are in a very niche portion of the industry and take up a large …

Auditing Standards Board (Asb), December 2, 2021, Meeting Agenda Teleconference, American Institute Of Certified Public Accountants. Auditing Standards Board, International Auditing Standards Task Force (Iastf)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb) & International Auditing Standards Task Force (Iastf), Meeting Highlights, December 2, 2021, Video Conference, American Institute Of Certified Public Accountants. Auditing Standards Board, International Auditing Standards Task Force (Iastf)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Media As Other Information For Fundamental Valuation, Jiajia Fu, Jingran Zhao

School of Accountancy Faculty Publications

The media is an important information intermediary. We investigate the informational role of the media by examining whether media content, measured by the sentiment of news articles, contains information about a firm’s fundamental value beyond that conveyed in earnings, book value, and analyst forecasts. We show that incorporating media content into Ohlson’s (1995) residual income model generally improves its ability to predict future residual income, explain current stock prices, and predict future stock prices. Our results are strengthened when media coverage is higher and when media sentiment is more dispersed

Real Earnings Management And The Properties Of Analysts' Forecasts, Lisa A. Eiler, Joshua J. Filzen, Mark Jackson, Isho Tama-Sweet

Accountancy Faculty Publications and Presentations

Prior literature generally finds analysts are able to identify and process complex financial information. However, research suggests that in certain settings, analysts struggle to fully incorporate into their forecasts all available information. We examine analysts' forecast properties in the face of a specific type of complex financial information: real earnings management (REM). First, we investigate the relation between measures of REM and analysts' forecast properties. We find REM measures are associated with greater forecast error and dispersion in the following year. However, REM measures, by definition, capture abnormal operating results, and thus include both firms engaging in manipulative REM as …

Essays In Mutual Funds, Aadhaar Verma

Doctor of Business Administration Dissertations

This dissertation examines mutual fund portfolio formation, the economic forces that determine how fund managers construct their portfolios, and the market effects of fund portfolio disclosures.

In the first chapter of my dissertation, I study how funds modify their portfolios around disclosure dates in order to cater to their investors’ non-financial preferences. Using social norms and investor boycotts surrounding tobacco and firearm sectors as a proxy for non-financial preferences, I find that these stocks experience significant negative returns on portfolio disclosure dates and significant positive returns on the day after the portfolio disclosure. I also find that funds accelerate their …

Project-Based Pedagogy: The Client's Perspective, Wayne Aho, Wendy Cagle, Jon Marvel, Michael Smith, Edward Wright

International Journal for Business Education

Project-based experiential business education seeks to provide students with lessons that are meaningful, practical, and enduring. While previous research has sought to understand how students and faculty members react to such educational experiences, it is also important to understand the perceptions of the business clients who engage with programs employing project-based education. The aim of this study was to better understand the experiences of business clients with whom students engaged as part of an undergraduate business capstone course. Two hundred fifty-three previous clients were surveyed with a 22.4% response rate. Responses were subjected to content analysis to cluster replies into …

Signature Pedagogy For Entrepreneurship Education: An Emerging Perspective, Ashley Gess, Eleonora Brivio, Gianluca De Leo

International Journal for Business Education

Entrepreneurial ways of thinking and doing intersect with the knowledge and skills that a global citizen needs to thrive. There is a robust body of scholarship that identifies core entrepreneurial skills however there is a dearth of evidence addressing how to successfully teach entrepreneurship. Using the lens of experiential learning, this qualitative study examines the surface, deep, and implicit structures of professional entrepreneurial culture toward revealing a meaningful, authentic pedagogical approach for entrepreneurship education. In order to achieve this outcome, researchers utilized a semi-structured comparable multiple-case study design to engage 19 incubated entrepreneurs in focus group interviews. A replication strategy …

The Impact Of The Ifrs 9 Expected Loss Approach On Accounting Conservatism, Clarence Goh, Chu Yeong Lim, Kevin Ow Yong

Research Collection School Of Accountancy

Using an experimental setting, this paper examines the impact of the International Financial Reporting Standard (IFRS 9) expected credit loss (ECL) approach on accounting conservatism. The ECL approach enables banks to incorporate loan loss provisions (LLP) on a timelier basis and help bank regulators anticipate weaknesses in banks’ loan portfolios. Conversely, the ECL model could be more susceptible to managerial discretion. More conservative bank managers might make excessivecredit provisions. Our findings show that high conservatism is positively associated with higher levels of LLP. In addition, the effect of accounting conservatism is contingent upon the type of loan loss model. We …

Cultivating Financial Literacy Through Secondary School Economics Education: Access To Powerful Knowledge, Emanuel Mizzi

International Journal for Business Education

‘Powerful knowledge’ is disciplinary knowledge that when learned, empowers students to make decisions in a way that will influence their lives in a positive way (Young, 2008). In this paper, the researcher employs this construct to explore the financial literacy education arising from studying secondary school economics. It emerges from the author’s research aimed at exploring teaching and learning in secondary school Maltese economics classrooms. The underlying conceptual framework for this study is critical realism. The study design consisted of interviewing and observing 14 economics teachers, together with four focus groups interviews with students. Data were analyzed by employing thematic …

Executive Tweets, Richard M.Crowley, Wenli Huang, Hai Lu

Research Collection School Of Accountancy

We explore the tweeting behavior of S&P 1500 firms’ executives (CEOs and CFOs) and its market consequences during the period of 2011 to 2018. We document that executives tweet financial information related to their firms and time these tweets to firms’ major events, and that investors respond to executive tweets in addition to firm tweets. Using the latest machine learning techniques, we develop an innovative construct measuring the content similarity between executive tweets and firm tweets. We use this measure to disentangle whether the market reaction comes from new information or trust. We show evidence consistent with the view that …

Beyond Shareholder Value? Why Firms Voluntarily Disclose Support For Black Lives Matter, A. J. Chen, Patricia M. Dechow, Samuel T. Tan

Research Collection School Of Accountancy

We investigate why firms voluntarily disclose support for the Black Lives Matter movement (BLM firms) even though these disclosures have little impact on shareholder value. We examine two competing explanations: that managers are acting in the interests of a broad set of stakeholders, or that they are engaging in “woke-washing.” Our evidence supports the stakeholder perspective since we find that BLM firms have more inclusive cultures on multiple dimensions – from their board members, to employees, to the rights of shareholders, and to the compensation structure of top executives. Furthermore, BLM firms face less risk in speaking out since they …

Financial Globalization And Its Effects On Developing Countries In Latin America And The Caribbean, Jean Paul Francois

Doctoral Dissertations and Projects

Financial globalization is characterized as an aggregate concept designated to expand global connections through cross-border financial flows. This quantitative correlational study aimed to examine the relationship between instability from financial globalization and lack of profitability within financial institutions in countries Latin America and the Caribbean. The problem addressed was that instability from financial globalization resulted in the lack of profitability in developing countries in Latin America and the Caribbean. The study extended the research literature to analyze the effect of financial globalization on economic instability and financial development and found a statistically significant relationship between financial globalization and profitability, economic …

Bundled Earnings Guidance And Analysts' Forecast Revisions, Charles Hsu, Rencheng Wang

Research Collection School Of Accountancy

Bundling managerial earnings guidance with quarterly earnings announcements (EAs) has become an increasingly common practice. This study investigates the impact of bundled guidance on analysts' forecast revisions. Our findings indicate that analysts respond more to bundled guidance than non-bundled guidance. This effect increases with analysts' time pressure and cognitive constraints around the EA. Analysts' revisions also incorporate more of the bundled management guidance when accompanied by additional information, such as conference calls. We further find that analysts revise their forecasts more quickly following bundled guidance than non-bundled guidance. Together, these findings are consistent with the notion that analysts place more …

Promoting Employer Desired Competencies Through A Multiphased "Workgroup" Project, Ashly Smith

International Journal for Business Education

Employers and business leaders have long been advocating for the importance of career readiness skills like critical thinking/problem solving, information literacy, teamwork/collaboration, professionalism/work ethic, and oral/written communication (NACE, 2019; Partnership, 2008). While faculty and students see value in projects that develop these skills, such projects can be some of the most challenging to incorporate effectively into business courses (Chapman et al., 2010; Detmering & Johnson, 2012; Lee et al., 2016; Marks & O’Connor, 2013). This article reports on a multi-phase group project that aims to strengthen a selection of these employer-desired skills while ameliorating student concerns about the research process …

Practice Enterprises In Times Of Distance Learning: The Impact And Consequences Of The Covid-19 Pandemic To The Collaboration Of Practice Enterprises, Theresa Feuchter, Gernot Dreisiebner, Elisabeth Riebenbauer, Ph.D., Michaela Stock

International Journal for Business Education

The aim of this paper is to outline the consequences which arise from the digital transformation of the multidimensional teaching and learning setting of practice enterprises and to discuss how digital collaboration of students can be supported during the COVID-19 pandemic. As an evolutionary moment also in the field of education, one can consider the experiences of COVID-19 as a catalyst for digital transformation and distance learning in education. How digital collaboration can be fostered in times of distance learning is shown by using the example of business simulations such as practice enterprises (PE). While previously this multidimensional teaching and …

Internships As Clinical Rotations In Business: Enhancing Access And Options, Faye W. Gilbert, Jason Harkins, Pankaj Agrrawal, Taylor Ashley

International Journal for Business Education

Internships are high impact practices that offer work experiences and provide advantages for participating undergraduate students and for the talent acquisition efforts of firms. While research consistently documents the benefits of internships as a transformative experience, access and outcomes may vary for students and for underserved populations. Limitations of internships can include lack of access to enough positions as well as inadequate interactions between undergraduate students, firms, and faculty members in business programs. The purpose of this article is to describe an approach to enhancing access to internships on a larger scale with greater variety. Protocols found in clinical rotations …

Stimulating Intrapreneurial Intentions With Digital Business Training In The Vet Sector: The Potential Of Massive Open Online Courses, Christian Friedl

International Journal for Business Education

It has become imperative to stimulate and support employees to behave entrepreneurially within organizations (intrapreneurship). However, little is known about how digital, massive, and scalable business education and training formats such as massive open online course (MOOCs) can contribute to vocational and educational training (VET) in general, and to nurture intrapreneurial behavior and corresponding intentions in specific. Therefore, the purpose of this paper is to explore the potential effect of a MOOC on intrapreneurial intentions of learners.
Data were acquired from 412 employees taking a MOOC on intrapreneurship for constructs embedded in the theory of planned behavior, tailored to the …

Independence Considerations For Information Systems Services, December 2021; Practice Aid, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

The Impact Of Target Audit Quality On The Likelihood Of Future Goodwill Impairment, Elizabeth Boyle

Dissertations

US Generally Accepted Accounting Principles (GAAP) require that in an acquisition, the purchaser must record a premium when the purchase price exceeds the fair value of the target’s identifiable net assets (both tangible and intangible). This premium lives on the balance sheet as an intangible asset called goodwill. Goodwill has an indefinite life, but over time it may become impaired due to overpayment of the original acquisition, unrealized synergies, changes in the business, legal issues, etc., and as a result, require a write-down. This impairment not only impacts the acquirer’s balance sheet but can also impact the market value of …

Privatization And Its Role In ‎Reducing The Public Sector In The ‎Balance Of Islam, Adnan Smadi

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

Privatization and its role in Shrinking the Government’s Sectors As Judged by Principles of Islam The study aims at explaining the attitude of Islam towards privatization in general, and its influence on ‎shrinking the role of government's sectors in particular.‎ The significance of this study lies in investigation the causes that have called the world, particularly the ‎tird world, to follow the sector, which have raised from the faulty management of the local authorities, ‎and its failure to guide the economy towards development at the estimated rate.‎ The study has come of to the fact that the reason behind this …

Logical Darwinism In Strategic ‎Objectives: An Experimental Study ‎In The Jordanian Commercial ‎Banking Industry, Abdul Sattar Al Sayyah

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The theory of Organizational Power management is one of the modern and contemporary ‎essential perspectives in analyzing, interpreting and predicting the strategic behavior at the ‎micro- and macro levels. The multi - dimensional and visional perspectives of (Synthesize- ‎Coalitions) has been elected within the science of strategic management. And one main model ‎has been formed; demonstrated the mechanism of the relationship between organizational ‎Dar win and strategic objective. ‎ The study aims at answering conceptual and practical dilemmas through preparing theoretical ‎ideas about the former and expressing the latter by model and five hypotheses. Data have ‎been collected from 75 …

Analyze The Relationship Between ‎Product Costing By Activity And ‎Energy And Pricing Decisions, Hasan Zaki

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

Recently management accountants have focused attention on the appropriate treatment of ‎costs associated with resources committed to support activities which do not vary ‎proportionally to production once initial capacities have been set. In one typical case it is ‎assumed that costs of committed resources will be incurred irrespective of actual usage and ‎increasing initial capacities to accommodate unexpected demand involves penalties above ‎normal costs. There are at least two important issues that arise in such a case : ( 1 ) how should ‎costs of resources committed to , or subsequently required by , support activities enter into ‎pricing and …

A Proposed Mathematical Model For ‎Allocating Energy Costs And Joint ‎Costs In Industrial Facilities In Light Of ‎Agency Theory, Hasan Zaki

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

Banker and Haghes (1994) demonstrated the economic sufficiency of normal activity - based ‎unit cost for optimal pricing decisions. This paper provides an agency paralle to their analysis by ‎examining how, in the presence of capacity cost, the desirable tradeoff between risk- sharing ‎and incentives can be achieved through modification of the performance measures on which ‎the contract is based. Similar to Banker and Hughes (1994), it was found in this study that the ‎optimal capacity cost allocation is a function only of budgeted volume when capacity can be ‎used to product a single product. Analysis of a joint production …

The Extent Of Understanding And Use ‎Of Accounting Information By Individual ‎Investors In Baghdad Stock Exchange, Majid Hatf, Firas Al-‎Zubaidi

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The aim of this research is to investigate the effect of accounting information on the investor’s ‎decision in Baghdad stock exchange. ‎ It also aims at determining the extent to which the investors rely on such information in ‎making investment decisions in company’s shares.‎ A sample of 46 investors was drawn and a questionnaire was used to gather the data of the ‎study. ‎ The results of the study indicated that the investors understand the accounting information ‎and realize its importance regardless of other information sources (non - financial) that might ‎affect their decisions, especially stock advisory, market lists, magazines …

Explanation Of “Lamyaat Al-Arab” By ‎Al-Muayyad Bin Abdul Latif Al-‎Naqjwani, Mahmoud Al-Amoudi

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

This research investigates the book “SharhLameyet Al - arab” by Al moayed Bin Abdullatif Al - ‎nagjawani It contains a biography of Al - shanfara. Interpretations of the poem are included. It ‎explicates Al - nagjawani's approach of interpretation and investigation

The Demand For Money In Jordan: ‎Evidence From Cointegrartion ‎Analysis, Manhal Shotar

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The goal of this paper is to investigate the money demand function in Jordan by employing the ‎cointegration analysis proposed by Engle and Granger, and extended by Johansen. By using ‎Johansen procedure the relative importance of each variable explaining the money demand ‎function is identified.‎ Generally it was found that all suggested variables are nonstationary. This consequently sheds ‎some doubts on previous studies based on conventional methods of estimation. Also, the ‎study found that there exists a long run relationship among money income and interest rate

Planning Budgets ... And Inflation ‎Effects ... And Treatment, Muhammad Salim

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

يؤدي الارتفاع في المستوى العام للأسعار إلى انخفاض القوة الشرائية للوحدة النقدية ، ويطلق على هذه الظاهرة التضخم ‏والذي يمكن تعريفه " بأنه درجة ( معدل ) التغيير في المستوى العام للأسعار خلال فترة زمنية معينة ‏"‏ ( 1 ) ، وبما أن ‏المباديء المحاسبية المتعارف عليها تفرض استخدام التكلفة الفعلية ( التاريخية ) في السجلات المحاسبية ، مما ينتج ‏عنه خلال فترات التضخم أن يظهر قياس الأداء بشكل مبالغ فيه بسبب الفارق الزمني بين التكاليف والإيرادات كما ‏يؤدي التضخم إلى صعوبة التمييز بين أرباح النشاط الاقتصادي وبين أرباح حيازة موجودات غیر نقدية.‏ وتعتبر الموازنات التخطيطية إحدى الأدوات الرئيسية المستخدمة …

Agricultural Credits In Jordan : ‎ A Field Survey For Irbid District, Fawzi Al-‎Khatib

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

This study examines problems and obstacles facing agricultural ‎credit in Jordan in general, and Irbid district in particular.‎A questionnaire was designed for this this purpose.‎The statistical results were analysed and the Five point Likert ‎Scale was applied, Using the well-known ( SPSSX).‎The study suggests the creation of a new agricultural credit institution ‎to replace the actual infective credit organizations.‎The study ends with recommendations and policy implications for ‎desistion maker in Jordan.4‎

Open Meeting Minutes — November 16, 2021, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.