Accounting Commons^™

The Impact Of Ceo/Cfo Outside Directorships On Auditor Selection And Audit Quality, Jaeyoon Yu, Byungjin Kwak, Myung Seok Park, Yoonseok Zang

Research Collection School Of Accountancy

We examine whether outside directorships of chief executive officer/chief financial officer (CEO/CFO) and resulting network ties to auditors affect auditor selection decisions and subsequent audit quality. The network ties arise when the CEO/CFO of a firm (home firm) serves as an outside director of another firm that hires an auditor (connected auditor). Using a sample of firms that switch auditors in the post-Sarbanes-Oxley Act period, we find that home firms are more likely to appoint connected auditors. We also find that home firms hiring connected auditors experience a significant decline in subsequent audit quality, compared to those hiring …

Managerial Liability And Corporate Innovation: Evidence From A Legal Shock, Yuguan Guan, Liandong Zhang, Liu Zheng, Hong Zou

Research Collection School Of Accountancy

Despite a longstanding debate over the pros and cons of imposing legal liability on directors and officers (D&Os), there is limited evidence on how D&O liability affects corporate innovation. We study this question by exploiting Nevada's 2001 corporate law change that dramatically lowered D&O legal liability and helped Nevada become the second most popular state for out-of-state incorporations. We find that firms incorporated in Nevada exhibit an increase in innovation outputs relative to matched control firms after the law change, particularly firms facing higher litigation risk or operating in more innovative industries. The results are driven mainly by exchange-listed firms …

The New Lease Accounting Standards (Topic 842): An Empirical Analysis Of Its Impacts On Key Financial Performance Metrics, Yan Shi Gibson

Doctoral Dissertations and Projects

The accounting treatment for operating leases has attracted attention from both business and academic communities. The progression of the operating lease from short-term low-risk rental activity to an extensive financing vehicle to hide liabilities posed a challenge to the accounting profession. The new lease accounting standards were launched with a background full of controversies. This study provided evidential support for the material changes in reported financial data after implementing the new lease accounting standards. The hypotheses testings utilized the paired t-test and its non-parametric alternative, Wilcoxon, to investigate the significance of the year-over-year differences in financial performance metrics measuring firms’ …

Comparative Measurement Of Working Capital Efficiency For Borsa Istanbul Restaurants And Hotels For The Covid-19 Period And Previous Quarters, Fatih Gunay, Gary Cokins

University of South Florida (USF) M3 Publishing

The working capital of a company is the current assets that should be converted into cash within a year. To meet the goal of value maximization and to survive in a competitive business environment, managing day-to-day operating activities effectively is important. As one of the important outcomes of Covid-19, international tourist numbers decreased dramatically in 2020 and still remain at a low level. Accordingly, countries’ tourism income and tourism companies’ sales revenues have decreased linearly. This paper is aimed at measuring and comparing the working capital efficiency of companies that are operating in tourism and listed in the Borsa İstanbul …

Relationship Between Business Confidence Index And Non-Financial Firms Foreign Exchange Assets And Liabilities: Evidence From Ardl Bound Approach, Ilkut E. Kandil-Goker

University of South Florida (USF) M3 Publishing

The effects of confidence indices on macroeconomic factors and stock returns are widespread in the literature. This study, unlike previous studies, examines the effect of the confidence index on foreign exchange positions of non-financial firms. Are the non-financial firms’ managers considering the business confidence index when they manage their foreign exchange position? According to the findings, while there is no significant relationship between non-financial firms' foreign currency assets and business confidence index; there is a significant relationship between the foreign currency liabilities and the business confidence index in both the long-run and the short-run. Although the coefficient is low, as …

Proceedings Of The Global Conference On Services Management: Volume 2, Cihan Cobanoglu, Valentina Della Corte

University of South Florida (USF) M3 Publishing

This is the second volume of the Global Conference on Services Management Proceedings Series.

ISSN: 2641-5062

Advances In Global Services And Retail Management: Volume 2, Cihan Cobanoglu, Valentina Della Corte

University of South Florida (USF) M3 Publishing

This is the second volume of the Advances in Global Services and Retail Management Book Series. This volume has the following parts:

• Part 1: Hospitality and Tourism
• Part 2: Marketing, E-marketing, and Consumer Behavior
• Part 3: Management
• Part 4: Human Resources Management
• Part 5: Retail Management
• Part 6: Economics
• Part 7: Accounting and Finance
• Part 8: Sustainability and Environmental Issues
• Part 9: Information Technology

ISBN: 978-1-955833-03-5

Hospitality and Tourism

• Significance of VR in the spa: A spatial analysis
  • Irini Lai Fun Tang, Schultz Zhi Bin Xu, and Eric Chan
• Social media marketing in rural hospitality and tourism destination research
  • Samuel …

Decentralized Approach To Deep-Learning Based Asset Allocation, Sarthak Sengupta, Priyanshu Priyam, Anurika Vaish

University of South Florida (USF) M3 Publishing

Investment is an artistic science. The study discusses deep learning-based techniques for asset allocation. Deep learning is a subset of machine learning. The majority of the population lacks either the skills or the time to self-analyze the different financial investment options available to them and therefore they seek the help of the portfolio managers who make trading decisions on behalf of their clients depending on their risk appetite. Besides, portfolio managers analyze different assets, compare the strengths and weaknesses of each option before making a decision about which equities are suitable, to optimally balance profit and risks. This makes portfolio …

Brokers And Dealers In Securities, August 1, 2021; Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Employee Benefit Plans, August 1, 2021; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Do The Specific Countries In Which A Multinational Corporation Operates Affect Its Private Loan Contracts?, Brandon Ater, Bowe Hansen

School of Accountancy Faculty Publications

Previous research has shown that higher levels of firm globalization lead to a lower cost of private debt. However, this research generally treats globalization as a homogeneous attribute ignoring the specific countries in which a multinational corporation (MNC) operates. Using a sample of U.S. MNCs from 1999 through 2017, we relax this assumption and find that while the results from prior research hold with regards to the level of an MNC’s operations in segments reported at the regional or continent-wide level, the level of an MNC’s operations in countries with low institutional quality is associated with a higher cost of …

Public Audit Oversight And The Originate-To-Distribute Model, Daniel Aobdia, Yiwei Dou, Jungbae Kim

Research Collection School Of Accountancy

The originate-to-distribute (OTD) model, in which the originators of mortgages sell or securitize the mortgages to third parties, likely contributed to the 2008 financial crisis. Auditors were blamed for permitting clients to understate the risks of the model in their financial reports, fostering undisciplined lending. We investigate whether public audit oversight influences OTD lending by promoting more vigilant audits of the financial reports of originators. Using a difference-in-differences design prior to the financial crisis, we find reduced OTD lending by banks after the Public Company Accounting Oversight Board (PCAOB) criticizes their auditors’ audits of financial reports regarding OTD transactions. The …

Announcing The 2021 Induction Of Members Into The Accounting Hall Of Fame, American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.

Accounting And Finance Lessons In The Time Of Covid-19 – Views From The Pacific Basin, Kuan Yong David Ding, Julie Harrison, Martien Lubberink, Chris Van Staden

Research Collection Lee Kong Chian School Of Business

The COVID-19 pandemic is expected to create the worst economic recession in our lifetime and generate “enormous damage to our health, jobs, and well-being” (OECD, 2020). This special issue focuses on the lessons for accounting and finance policy-makers, practitioners, and academics as a result of the social and economic turmoil that arose in the immediate period following the World Health Organization’s declaration of a pandemic (WHO, 2020). Governments responded to support businesses and economies using various policy tools to support markets, businesses and individuals impacted by the pandemic. It is timely to consider the extent to which policymakers and standard-setters …

The Influence Of The Ceo Popularity On Performance Of Banking Companies At The Earlier Stages Of Covid-19, Dian Kusuma Wardhani, Wiwik Supratiwi

Jurnal Akuntansi dan Keuangan Indonesia

This study aims to obtain empirical evidence about the influence of CEO popularity on banking performance at the earlier stages of the COVID-19 pandemic in Indonesia. The CEO popularity significantly improve based on their achievements in the public mass media. The study sample consisted of 108 banking companies listed on the Indonesia Stock Exchange in Q1 - Q3 2020. Panel data regression with a common influence model approach was used for analysis, while the company performance was measured using Tobin's Q. The result showed that CEO popularity in the banking sector positively affects company performance. Therefore, hiring popular CEO helps …

Kinerja Profitabilitas Dan Prudent Riskmanagementindustriasuransi Jiwa Syariah Tahun 2020, Desy Fitriani, Karin Amelia Safitri

Jurnal Administrasi Bisnis Terapan

This study discusses the profitability and prudent risk management of sharia life insurance companies in 2020. The analytical method of this research uses quantitative analysis methods. This method aims to analyze the data by describing or describing the data and drawing conclusions based on the analysis that has been done. The results of the discussion show that most sharia life insurance companies in 2020 are at the low profit level and the more prudent level. The results of the regression and correlation analysis showed that prudent risk management did not significantly affect profitable investment, which was indicated by the p …

Atraksi Entertainmentdalam Komunikasi Pemasaran Produk Wisata (Studi: Kebun Raya Baturraden), Margareta Manalu, Firman Kurniawan

Jurnal Administrasi Bisnis Terapan

Entertainment attraction as part of the tourism product has become a strength in attracting tourist to visit tourism destination. This study focusing on tourism attraction in natural tourism destination within the country, with the study on Kebun Raya Baturraden which just being re-launched on December 19th , 2015.This research is using qualitative approach to analyse and explain the benefit of tourism attraction that pull the tourist to visit tourism destination, in this study we focused on natural destination which is botanical garden. The population in this study are the domestic tourist which are in the length of young adult age …

Penemuan Kembali Arsip Ditinjau Dari Aspek Sistem Sarana Danprasarana Serta Pemberkasan Aktif, Muhammad Rafli Anas Syukron, Retno Wulandari, Wiwiet Mardiyati

Jurnal Administrasi Bisnis Terapan

The importance of records cannot be overstated for a company or government body,as they can be compared to a critical organ or as the "heart" of the organization or institution, making decisions and as proof that perhaps a rules and regulation or program has been executed. Each agency's active records are, of course, created on a daily basis, when there's no records management, the amount of records will increase and turn into a jumble of paper. The National Archives of Indonesia or ANRI places a high value on record management. In order to establish wellmanaged and ordered documents that make …

Aplikasi Model Arima Pada Iuran Premi Jkk, Fia Fridayanti Adam

Jurnal Administrasi Bisnis Terapan

Social security is a form of social protection to ensure that all people can meet their basic needs for a decent life. One type of social security program is the Work Accident Insurance (Jaminan Kecelakaan Kerja, JKK). The JKK is held with the aim of ensuring that participants receive health care benefits and cash compensation if a worker has a work accident or suffers from an occupational disease. The amount of the JKK premium contribution is a certain percentage of wages or income which is then deposited by the employer to the social security administering agency. Because the organizing body …

Pre-Visit Perceived Images:The Importance Of Tourism Communication In Thedigital Age, Febrian Febrian

Jurnal Administrasi Bisnis Terapan

This paper examines tourism communication that shows the importance of information on a destination in various platforms and also the role of forming a pre-visit image that is built in the minds of potential visitors. Promotional strategies can also reflect on the pre-visit perceived image as the main thing in seeing a destination. The development of media and platforms used to access pre-visit information apart from being a promotional media is also important to be seen as an initial filter for potential visitors before determining which destination they interested in

Sengketa Terkait Pengenaan Pajak Pertambahan Nilaiatas Penjualan Liquefied Petroleum Gas(Lpg) Tabung 3 Kilogram Subsidi Pemerintah(Studi Kasus Pt Pbl Tahun 2017), Hadining Kusumastuti, Yessi Simamora

Jurnal Administrasi Bisnis Terapan

This Research discusses the Dispute Regarding the Imposition of Value Added Tax on the Sale of Liquefied Petroleum Gas 3 Kilograms of Government Subsidy based on a case study of PT PBL. The purpose of writing this research is to find out the background of the tax authorities imposing VAT on the delivery of LPG 3 kilograms of government subsidies carried out by PT PBL and to find out how the process of resolving disputes between PT PBL and the tax authorities over these problems. The results of this paper state that the cause of the dispute is the imposition …

Efektivitas Implementasi Restrukturisasi Pembiayaan Akibatpandemi Covid-19 Terhadap Penurunan Npf Pada Pt Bank Dki Unitusaha Syariah, Wahyu Nofiantoro, Nabiila Washfaa Alfathiin Purnawan Putri

Jurnal Administrasi Bisnis Terapan

The COVID-19 pandemic has had an impact on almost all fields in the world, one of the sectors that has a significant impact is the economic sector. The COVID-19 pandemic has caused the number of people's income to decrease. The government, especially the Financial Services Authority, enforces regulations that have been issued in accordance with POJK Number 11/POJK.03/2020 concerning National Economic Stimulus as a Countercyclical Policy for the Impact of the Spread of the 2019 Coronavirus Disease, which is updated through POJK Number 48/POJK.03/2020. The implementation of the POJK is due to avoid the problem of losses that are much …

Klaim Dispute Berkas Pasien Rawat Inap Covid-19 Dirumah Sakit Hermina Depok, Nur Fadilah Dewi, Ayu Puspita Nurdaliani

Jurnal Administrasi Bisnis Terapan

The process of submitting a claim for a COVID-19 patient file that has been sent is verified by BPJS Kesehatan to ensure the suitability of the diagnosis and procedure on the bill with the ICD-10 and ICD-9 CM codes. Lack of files or data on claim submissions found after the verification process may occur. This is due to differences in diagnosis or dispute. This study aims to determine the proportion of suitability of COVID-19 inpatient claim files. The quantitative descriptive research methodology uses secondary data from reports on the results of the verification of claim files for COVID-19 inpatients for …

The Impact Of Key Audit Matters Disclosure On Communicative Value Of The Auditor’S Report: A Systematic Literature Review, Budhi Setiya Yoga, Agung Dinarjito

Jurnal Akuntansi dan Keuangan Indonesia

This research aims to discuss whether the disclosure of key audit matters (KAM) increases the communicative value of the auditor’s report. It also examines factors that need to be considered related to KAM disclosure. It is carried out in connection with the issuance of the Exposure Draft of Indonesia Audit Standard (AS) 701 on ”Pengomunikasian Hal Audit Utama dalam Laporan Auditor Independen” which was adopted from the International Standard on Auditing 701. In Indonesia, no research was found yet related to this topic. By conducting a systematic literature review of the latest articles from 2012 to 2021, this study found …

The Impact Of Land Capital As A Source In Achieving Competitive Advantage: A Case Study On Small And Medium Business Organizations In Jordan, Mohammed Al-Zoubi

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The primary aim of this study is to explore the impact of human capital variables

(knowledge, efficiency, skills, experience) as a source in achieving competitive advantage

in small and medium Jordanian organizations.

Population of (74) small and medium Jordanian organizations register in Amman

Financial Market, from which a sample of (38) respondent drawn randomly to represented

managers working at these organizations. A questionnaire developed by

the researcher was administrated to subject (n=76) returned usable versions were

(51) with return percentage (75 %).

The most salient findings of the study are:

1. Human capital as a source in achieving competitive advantage …

Determinants Of The Size Of Financing In Islamic Banks Operating In Jordan, Nadia Youssef, Emad Barakat

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The study aims to test the main determinants of the size of Islamic banking finance in Jordan and its impact on it using data from a sample of Islamic banks operating in Jordan for the period from 2006 to 2015. The relationship between the size of Islamic banking finance and some main determinants such as (pricing of finance, size of deposits, bank size, liquidity, cash required reserve, economic growth rate, financing risks) has been tested. The results of the study indicate that there is a statistically significant effect for each of the deposits size, economic growth and required reserve, while …

The Determinants Of The Private Saving In The Islamic Economy: A Comparative Study, Abdullah Al Badaren

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

This study aimed to determine the factors affecting the private saving in the Islamic

economy, compared with the traditional economy, in order to investigate the

differences between the two systems in terms of boosters savings, the study found

that the saving in the Islamic economy is affected by a lot of determinants affecting

the savings in the traditional economy; such as income, wealth, consumption,

prices, and income distribution, etc., but it differs in terms of the exclusion of the

interest rate, adjust the structure of the market, the nature of consumption, and the

presence of the provisions of the many …

Effect Of Investment Deposits On The Efficiency Of Jordanian Islamic Banks (2010-2015), Nabela Abdoo, Amer Al Otom

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The study aimed at showing the effect of investment deposits on the efficiency

of Jordanian Islamic banks for the period (2010-2015), such that the efficiency in

Islamic banks was measured by the rate of investment banking and credit facilities.

In order to achieve this goal, the unrestricted investment accounts and restricted

investment accounts were selected as an independent variable and testing their

effect on the dependent variable (the efficiency of Islamic banks), taking into consideration

bank size as control variable measured by total assets, the researchers

achieved simple and multiple regression analysis to test the hypothesis of the study,

the …

Malaysian Smes Experience Toward Effective Corporate Governance Adaptability And Challenges, Lahcenc Makgloufi, Bader Al-Qaied

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

Currently, SMEs are recognized as a crucial impact on economic growth in both developed and the developing economies. SMEs are the backbone contributor to the GDP and employment in everywhere the world. Today, the corporate governance practices it is critical for the company and it is essential to be implemented in order to monitor and control firms. The ownership focusing in Malaysian SMEs has resulted in less protection of the minority shareholders. This is because; most of the companies are family based, where the family members hold the top management positions. Thus, the majority shareholders are involved in the act …

The Impact Of The Board Characteristics As One Of The Corporate Governance Attributes On Dividends Policy: Evidence From Jordanian Commercial Banks, Amneh Alkurdi

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

Using a Jordanian Commercial Banks for the period of 2007-2013, the current paper examines the impact of board characteristics, including the (Board size, independency, separation and managerial ownership) on banks' dividends policy; an OLS regression analysis is used to analyze this relationship. Two major finding have emerged from the current investigation. First, the board size and separation have a statistically significant impact on banks dividends policy. Second, managerial ownership and the independency of the board had no significant impact on dividends policy. The current paper provides some insights for the extant literature in this field and conveys some policy implication …