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Articles 4501 - 4530 of 39881
Full-Text Articles in Accounting
The Impacts Of Covid-19 On Audit Practices, Morise Adio-Moses
The Impacts Of Covid-19 On Audit Practices, Morise Adio-Moses
Senior Honors Theses and Projects
No abstract provided.
How Many Simultaneous Audit Committee Memberships Are Too Many?, Jimmy Carmenate, Cori O. Crews, Vineeta D. Sharma, John R. Sparger
How Many Simultaneous Audit Committee Memberships Are Too Many?, Jimmy Carmenate, Cori O. Crews, Vineeta D. Sharma, John R. Sparger
School of Accountancy Faculty Publications
Recent research by Sharma, Sharma, Tanyi, and Cheng (2020) provides new insight into directors serving on multiple public company audit committees. Specifically, they investigate how an individual audit committee director serving on multiple audit committees is related to companies’ cost of equity capital. Their evidence suggests that serving on multiple audit committees is viewed positively by investors up to a certain point, but beyond that point investors become concerned. This turning point, on average, is 3.5 audit committees for retired directors and 1.5 audit committees for directors in full-time employment. These results have implications for numerous stakeholders including investors, proxy …
What Are The Factors That Influence The Adoption Of Data Analytics And Artificial Intelligence In Auditing?, Grace Tsao
What Are The Factors That Influence The Adoption Of Data Analytics And Artificial Intelligence In Auditing?, Grace Tsao
Honors Undergraduate Theses
Although past research finds that auditors support data analytics and artificial intelligence to enhance audit quality in their daily work, in reality, only a small number of audit firms, who innovated and invested in the two sophisticated technologies, utilize it in their auditing process. This paper analyzes three factors, including three individual theories, that may influence the adoption of data analytics and artificial intelligence in auditing: regulation (Institutional theory: explaining the catch-22 between the auditors and policymakers), knowledge barrier (Technology acceptance model's theory: explore the concept of ease of use), and people (algorithm aversion: a phenomenon that auditors believe in …
Corporate Social Responsibility And Firm Risk: Egypt’S Case, Dina Hassouna, Rania Abdelfattah
Corporate Social Responsibility And Firm Risk: Egypt’S Case, Dina Hassouna, Rania Abdelfattah
Business Administration
Studies amongst developed countries have extensively investigated the link between corporate social responsibility (CSR) and financial performance. However, due to lack of research in the Middle East, especially in Egypt, the association between CSR and firm risk remains much less understood (Nguyen & Nguyen, 2015). Therefore, this paper is one of the very few studies that investigate the impact of CSR on firm risk amongst developing countries. A sample of 31 Egyptian listed companies was examined over four years, from 2011 to 2015. We test the impact of CSR on firm risk using fixed and random effects estimation models. We …
Solving A Hybrid Batch Production Problem With Unreliable Equipment And Quality Reassurance, Singa Wang Chiu, Hua Yao Wu, Tsu Ming Yeh, Yunsen Wang
Solving A Hybrid Batch Production Problem With Unreliable Equipment And Quality Reassurance, Singa Wang Chiu, Hua Yao Wu, Tsu Ming Yeh, Yunsen Wang
Department of Accounting and Finance Faculty Scholarship and Creative Works
A hybrid batch fabrication plan involving an outsourcing option is often established to deal with the in-house capacity constraint and/or meet timely demand with a reduced cycle time. Besides, the occurrences of unpredictable equipment malfunction and imperfect product quality should also be effectively managed during in-house fabrication to meet the production schedule and the required quality level. To address these concerns, we examine a hybrid economic production quantity (EPQ) problem with an unreliable machine and quality reassurance; wherein, an outside provider helps supply a portion of the batch at a requested timing and desirable quality, but at the price of …
The Influence Of Expedited Fabrication Rate, Unreliable Machines, Scrap, And Rework On The Production Runtime Decision In A Vendor-Buyer Coordinated Environment, Yuan Shyi Peter Chiu, Yunsen Wang, Tiffany Chiu, Peng Cheng Sung
The Influence Of Expedited Fabrication Rate, Unreliable Machines, Scrap, And Rework On The Production Runtime Decision In A Vendor-Buyer Coordinated Environment, Yuan Shyi Peter Chiu, Yunsen Wang, Tiffany Chiu, Peng Cheng Sung
Department of Accounting and Finance Faculty Scholarship and Creative Works
Transnational manufacturing firms operate in highly competitive marketplaces. This means that they are continuously seeking ways to reduce order response and fabrication cycle times, maintain the desired product quality, manage unanticipated machine failures, and provide timely delivery to effectively minimize overall operating cost and maintain a competitive advantage over their intra-supply chains. To assist firms in achieving these operational goals, we examine a buyer-vendor coordinated system with an expedited fabrication rate, unreliable machines, scrap, and rework, with the objective of minimizing the overall operating costs. An imperfect manufacturing process is assumed, which arbitrarily produces repairable and scrap items, with the …
What Is The Effect Of The Cares Act On Public Companies’ Pension Plan Contributions?, Kyle Joseph Norman
What Is The Effect Of The Cares Act On Public Companies’ Pension Plan Contributions?, Kyle Joseph Norman
Honors Theses and Capstones
No abstract provided.
The Future Of Auditing: An Analysis Of Ai Implementation In The Big Four Accounting Firms, Alexander Michael Heye
The Future Of Auditing: An Analysis Of Ai Implementation In The Big Four Accounting Firms, Alexander Michael Heye
Honors Theses and Capstones
The implementation of Artificial Intelligence (AI) technology has become somewhat of a hot topic within the modern business world. Many companies have chosen to embrace the potential that these systems have on the ways we can conduct business, while others are hesitant to “dip their toes” in the figurative waters of AI research and utilization. Auditing is no different from other industries in that firms are excited to see what potential these new innovations have in store for promoting a faster, more efficient, and more accurate audit. This review peers into how some Big 4 firms have made the first …
Covid-19 And The Effects On World's Most Admired Companies, Justin P. Mooney
Covid-19 And The Effects On World's Most Admired Companies, Justin P. Mooney
Honors Theses and Capstones
No abstract provided.
Pcaob Inspection Reports And Perceived Audit Quality, Coleman Michael Russell
Pcaob Inspection Reports And Perceived Audit Quality, Coleman Michael Russell
Honors Theses and Capstones
No abstract provided.
Business Risk And Attest Service Fees: Understanding The Effect Of Low Fed Interest Rates On Bank Audit Fees, Lucas Erik Jones
Business Risk And Attest Service Fees: Understanding The Effect Of Low Fed Interest Rates On Bank Audit Fees, Lucas Erik Jones
Honors Theses and Capstones
No abstract provided.
The Effect Of The Covid-19 Pandemic On The Issuance Of Going Concern Opinions And Financial Restatements, Jessica Oswald
The Effect Of The Covid-19 Pandemic On The Issuance Of Going Concern Opinions And Financial Restatements, Jessica Oswald
Honors Theses and Capstones
No abstract provided.
Strategic Surrogates Or Sad Sinners: U.S. Taxation Of Bartering In Digital Services, Mark J. Cowan, Joshua Cutler, Ryan Baxter
Strategic Surrogates Or Sad Sinners: U.S. Taxation Of Bartering In Digital Services, Mark J. Cowan, Joshua Cutler, Ryan Baxter
Accountancy Faculty Publications and Presentations
The COVID-19 pandemic caused both a surge in technology use and a deterioration in government finances. At the same time, big tech companies are under scrutiny by lawmakers for tax avoidance, antitrust issues, and other concerns. These realities call for governments to reassess tax policy toward tech companies and for tech companies to reassess legal strategy toward taxes. State and federal governments' tax bases are eroding because of the noncash, barter nature of modern transactions. When a taxpayer uses “free” digital services such as e-mail, social media, or search engines, she pays via access to her personal data or attention. …
A Hebrew Republic Of Taxation?: Henry George’S Single Tax, Hebraic Law, And Unearned Income, Joshua Cutler
A Hebrew Republic Of Taxation?: Henry George’S Single Tax, Hebraic Law, And Unearned Income, Joshua Cutler
Accountancy Faculty Publications and Presentations
Can millennia-old religious ideas offer insights into modern tax law? I explore this question through the hugely popular, yet largely forgotten, tax movement of political economist Henry George. Seeking to explain why poverty always seemed to increase along with progress, George proposed that, as societies advanced, land owners were able to capture an increasing share of unearned wealth. To remedy this, George proposed a “Single Tax” on the unearned income from land. George’s tax movement gained popularity largely because it was founded on widely-held ideas originating in the Hebrew Bible. Yet, the religious foundation of George’s tax movement has been …
Losing Altitude: The Impact Of Asc 842: Leases On The Reported Liquidity Of Large U.S. Airlines, Philip Slater
Losing Altitude: The Impact Of Asc 842: Leases On The Reported Liquidity Of Large U.S. Airlines, Philip Slater
Doctor of Business Administration Dissertations
The airline industry in the United States represents fertile ground for research due to its susceptibility to extraneous demand shocks such as fuel price hikes, terrorist attacks, and global pandemics coupled with high leverage and high reliance on leasing. Accounting Standards Codification (ASC) 842: Leases became effective January 1st, 2019, requiring capitalization of the majority of leased assets. This study was motivated by how the act may have affected both reported airline liquidity and attempts to restructure leases to avoid capitalization, which may provide an initial impact. The objective of this study was to examine whether passage of …
Counselors, Judges, Or Executioners: The Role Of Financial Analysts In Capital Markets’ Responses To Alleged Fcpa Violations, Jesus R. Jimenez-Andrade, Timothy J. Fogarty, Gregory A. Jonas
Counselors, Judges, Or Executioners: The Role Of Financial Analysts In Capital Markets’ Responses To Alleged Fcpa Violations, Jesus R. Jimenez-Andrade, Timothy J. Fogarty, Gregory A. Jonas
Accounting Faculty Publications (Archived)
Academic models grounded in market efficiency and reputational principles argue that market firms value suffer investors punishment as consequence of international bribery allegations. However, there are indicators of potential mispricing when authorities reveal the details of the allegations. To reconcile this phenomenon, this research theorizes the influence of analysts revised expectations as moderators and/or mediators of the relationship between the reputational and economic penalties, and investors’ response. Findings from 124 documented cases (2007 to 2018) suggest that analysts positively moderate (not mediate) the relationship concerning reputational (not economic) penalties and stock returns in the short-term after the press release (three-day …
Tracking School-To-Work Transition Among The Youth In The Philippines, Futoshi Yamauchi, Marites Tiongco
Tracking School-To-Work Transition Among The Youth In The Philippines, Futoshi Yamauchi, Marites Tiongco
DLSU Business & Economics Review
This paper examines wage variations and turnovers using a unique tracking survey data of Filipino youth who were initially sampled at Grade 6. The analysis also uses mathematics and English test scores at Grade 6 to proxy for cognitive abilities. The empirical results show that returns to education and ability increase with labor market experience and occupational upgrading. The study highlights the importance of academic achievements, measured by both years of schooling completed and academic test scores, in upgrading occupations of youth to realize higher returns in the labor market, even though many youths often start with irregular and undesirable …
Nurse Retention Strategies In The Healthcare Industry, Luke Anthony Nicholson
Nurse Retention Strategies In The Healthcare Industry, Luke Anthony Nicholson
Walden Dissertations and Doctoral Studies
Nurse turnover in the healthcare industry is detrimental to the quality-of-care patients receive, organizational financial health, and nurse job satisfaction. Nurse managers who lack effective nurse retention strategies might struggle to reduce voluntary turnover, which can adversely impact nurse job satisfaction and patient care quality. Guided by the unfolding model of voluntary employee turnover and job embeddedness theory, the purpose of this qualitative multiple case study was to explore retention strategies nurse managers use to reduce the voluntary turnover of nurses. The participants were three nurse managers at three hospitals in central and southern Illinois with proven strategies to reduce …
The Impact Of Quantitative Easing On Liquidity Creation, Supriya Kapoor, Supriya Kapoor, Oana Peia
The Impact Of Quantitative Easing On Liquidity Creation, Supriya Kapoor, Supriya Kapoor, Oana Peia
Articles
We study the effects of the US Federal Reserve’s large-scale asset purchase programs during 2008–2014 on bank liquidity creation. Banks create liquidity when they transform the liquid reserves resulted from quantitative easing (QE) into illiquid assets. As the composition of banks’ loan portfolio affects the amount of liquidity it creates, the impact of quantitative easing on liquidity creation is not a priori clear. Using a difference-in-difference identification strategy, we find that banks more affected by the policy increased lending relative to those less affected, mainly during the first and third round of QE. However, we only find a strong effect …
Do Bears Prefer The Weak And The Downtrodden? The Effects Of The 52-Week Low And Financial Strength On Short-Seller Behavior, Christopher Alan Miller
Do Bears Prefer The Weak And The Downtrodden? The Effects Of The 52-Week Low And Financial Strength On Short-Seller Behavior, Christopher Alan Miller
Electronic Theses and Dissertations
This dissertation investigates the effects of a company’s financial strength on short-seller behavior around a non-information-producing event. The distance of a stock price to its 52-week high or low does not provide fundamental information, but the price extremes serve as salient price points upon which investors anchor their expectations of future stock performance. Using a large sample of daily short sales data, I investigated the effects of both the proximity to the 52-week low and the financial strength of the underlying company on short-seller behavior. I found that short-selling volume increases as the price nears its 52-week low and that …
Less Commute Miles. Decreased Tire Wear. What Would You Do?, Dylan Schwarz, Brendon M. Ford, Brandon D. Hadinger, Abbie N. Pearce, Jacinta M. Pikunas
Less Commute Miles. Decreased Tire Wear. What Would You Do?, Dylan Schwarz, Brendon M. Ford, Brandon D. Hadinger, Abbie N. Pearce, Jacinta M. Pikunas
Williams Honors College, Honors Research Projects
With the flagrant recognition of the coronavirus as one of those most impactful viruses in the history of the world, it is important to study how the effects of such a disease can create troublesome ripple effects in the world. Covid-19 has caused the death of hundreds of thousands of individuals and has negatively impacted the lives of American’s all across the country during the nationwide lockdown. Decreased work commuters, minimal road travel, and little need for car repairs hit the Goodyear Tire and Rubber Company hard. The University of Akron has teamed up with Goodyear to explore such effects …
Human Resource Strategies For Retaining Clinical Health Care Professionals, Shagunna Renee Muse
Human Resource Strategies For Retaining Clinical Health Care Professionals, Shagunna Renee Muse
Walden Dissertations and Doctoral Studies
Human resource (HR) professionals who lack effective clinical employee retention strategies negatively affect patient care, employee well-being, and organizational culture. Grounded in the human capital theory, the purpose of this qualitative single case study was to explore effective strategies HR professionals use to retain clinical human capital. The study participants were five health care, HR professionals from one health care organization in the Northeast United States who successfully implemented strategies to improve clinical human capital. Data were collected from organizational documents and conducting semistructured interviews. Data were analyzed using thematic analysis, and four themes emerged: work-life balance, compensation, effective communication, …
Spotify: Strategic Plan And Analysis, Riley T. Sletten
Spotify: Strategic Plan And Analysis, Riley T. Sletten
Undergraduate Theses, Professional Papers, and Capstone Artifacts
Spotify is a worldwide music and podcast streaming company. Spotify has the most active users of any audio streaming company in the world and is a key competitor in a growing industry. It is important to evaluate the external environment and internal forces that impact Spotify’s strategic decision-making to identify opportunities and threats that could change the audio streaming landscape. Drawing on industry research, company financial statements, and media reports, this paper analyzes the external and internal environment of Spotify to identify a strategic recommendation for the company going forward. I analyze different business frameworks to evaluate the competitive landscape …
Aicpa Proposed Statement On Quality Management Standards: A Firm’S System Of Quality Management (Sqms 1) Overview Of Significant Changes, American Institute Of Certified Public Accountants. Auditing Standards Board
Aicpa Proposed Statement On Quality Management Standards: A Firm’S System Of Quality Management (Sqms 1) Overview Of Significant Changes, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Quality Management Standards: A Firm’S System Of Quality Management, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Quality Management Standards: A Firm’S System Of Quality Management, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Official Release: Revised “Records Requests” Interpretation (Et Sec. 1.400.200) Under The “Acts Discreditable Rule” (Et Sec. 1.400.001), Effective July 31, 2021, American Institute Of Certified Public Accountants. Professional Ethics Division
Official Release: Revised “Records Requests” Interpretation (Et Sec. 1.400.200) Under The “Acts Discreditable Rule” (Et Sec. 1.400.001), Effective July 31, 2021, American Institute Of Certified Public Accountants. Professional Ethics Division
AICPA Professional Standards
No abstract provided.
Codification Of Statements On Standards For Attestation Engagements, Numbers 18 To 22, As Of January 2021, American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Standards For Attestation Engagements, Numbers 18 To 22, As Of January 2021, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Do We Matter? The Attention Policy Makers, Academics, And The General Public Give To Accounting Research, F. Greg Burton, Scott L. Summers, T. Jeffrey Wilks, David A. Wood
Do We Matter? The Attention Policy Makers, Academics, And The General Public Give To Accounting Research, F. Greg Burton, Scott L. Summers, T. Jeffrey Wilks, David A. Wood
Faculty Publications
Many question the value of accounting scholarship to society. We compared the attention the general public, policy makers, and academics give to academic accounting research relative to other business disciplines and other more general disciplines (economics, psychology, and other sciences). The results indicate that accounting research receives significantly less attention from the general public than all other disciplines and also performs relatively poorly in receiving policy makers’ attention compared to both economics and finance. Articles in other disciplines’ elite journals cite relatively little of accounting’s elite-level publications, but non-elite journal articles cite accounting research in similar numbers to other disciplines. …
Are Internal Audits Associated With Reductions In Perceived Risk?, Joseph V. Carcello, Marc Eulerich, Adi Masli, David A. Wood
Are Internal Audits Associated With Reductions In Perceived Risk?, Joseph V. Carcello, Marc Eulerich, Adi Masli, David A. Wood
Faculty Publications
We examine whether internal auditing provides value to organizations by reducing risk. We compare the changes in risks between audited business units and matched non-audited units within the same company. This design allows us to isolate the importance of an internal audit while holding constant changes in risk due to the organization and time period. Based on ratings from the heads of audited and non-audited units, we find that managers of audited units perceive a greater decline in risk as well as a greater increase in performance compared to managers of non-audited units. We also find that companies that have …
The Effect Of New Accounting Standards On The Performance Of Quantitative Investors*, Travis Dyer, Nicholas Guest, Jia Yin (Elisha) Yu
The Effect Of New Accounting Standards On The Performance Of Quantitative Investors*, Travis Dyer, Nicholas Guest, Jia Yin (Elisha) Yu
Faculty Publications
Quantitative investing relies on stable data generating processes and limited human involvement, which could create lower flexibility in the face of changing economic conditions. In this study, we examine quantitative investors’ ability to navigate a common and material change to the financial data generating process: new accounting standards. We find that returns of quantitative mutual funds temporarily decrease following the implementation of standards that change the definition of key accounting variables. The lower performance we document is relative to more traditional “discretionary” funds that rely heavily on human skill and judgment to make day-to-day investment decisions. Our result is predictably …