Accounting Commons^™

Open Meeting Minutes —December 21, 2020, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Open Meeting Agenda, December 21, 2020, Virtual, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

A Bibliometric Analysis Of Islamic Accounting Research Indexed By Dimensions.Ai, Aam Rusydiana, Muhamad Taqi, Irman Firmansyah, Aisyah Assalafiyah, Nanik Kustiningsih

Library Philosophy and Practice (e-journal)

This bibliometric study investigated the current state of documents on Islamic accounting published by digital object identifier equipped journals from 1990 to 2020 listed in Dimension. The analysis focused on the trends of the keywords, authors and journals. The data analyzed were 556 publications of research publications in Dimension (https://dimension.ai). Search terms were 'Islamic accounting'. The searches used to establish the study dataset were last updated on November 13, 2020. Descriptive statistical methods were used, and a bibliometric analysis was conducted using the R Biblioshiny to find out the bibliometric map. The number of articles discussing the theme of Islamic …

Financial Management And Financial Well-Being Of Newly Married Couples: Practices And Knowledge, Leylawati Joremi

Student Works (2020-2029)

Prudent financial management is a critical factor to achieve better financial well-being. The failure of many individuals in managing their finances, resulting in bankruptcy, distress and divorce. Recognizing the importance of financial management practices as a roadmap towards future financial well-being, a study on young and newly married couples is imperative. This study intends to attain a profound understanding of financial management practices among urban Malays young couples. This study also deliberates the understanding of these couples on financial well-being. It takes the phenomenological approach and analyses qualitative data collected through a series of in-depth interviews. The interviews explore the …

Leslie French Seidman [Inducted 2020], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.

Accounting Resource Center Manual, American Institute Of Certified Public Accountants.Small Business Development Committee

Guides, Handbooks and Manuals

No abstract provided.

The Effect Of Board Links, Audit Partner Tenure, And Related Party Transactions On Misstatements: Evidence From Chile, Sakthi Mahenthiran, Berta Silva Palavecinos, Hanns De La Fuente-Mella

Scholarship and Professional Work - Business

Companies restate when material misstatements are identified in previously issued financial statements. Misstatement research in Latin America is sparse, even though they are an important context to study this phenomenon. Chile’s corporate governance regulations are considered exemplars for Latin American countries but its auditing profession is not well developed. Thus, Chile provides an interesting context to study the complementary roles of audit and board governance affecting misstatements. Using a sample of 104 Chilean listed firms over seven years, our study finds that the board links and audit partner tenure negatively affect misstatements. Specifically, given the prevalence of related party transactions …

Otter Tail Corporation, Heather Strese

Dissertations, Theses, and Projects

In my valuation model I gathered Otter Tail Corporation’s financial statements, historical and industry data, public information and ratio analysis from Mergent Online, Yahoo Finance and Otter Tail Corporation’s 2018 annual report. I discount the expected free cash flows at the WACC and estimate that Otter Tail Corporation’s stock is price is at USD 56.36 per share as of November 1^st, 2019, given the small difference between my estimated price per share and the current price per share in the market, and consistent with the EV/EBITDA multiple, I recommend a HOLD on the stock of the company.

Trader Joe’S: A Case Analysis Of Trader Joe's Competitive Strategy, Holden G. Adams

Honors Program: Senior Projects (Public)

Trader Joe’s has been wildly successful since the store was first founded largely due to their ability to distinguish themselves from their competitors. Found across the United States, Trader Joe’s offers its consumers a unique range of private-label products to their target audience. This case analysis delves into Trader Joe’s competitive strategy and how they plan to sustain their competitive edge in the years to come.

Many factors play a role in the success of Trader Joe’s over the past years. Internally, they carry highly sought after products and have a loyal consumer base. They have found a foothold in …

Institutional Factors Affecting Candidate Performance On The Cpa Exam, Jovondra A. Coffey

Honors College Theses

This study examines whether the existence and type of an academic institution’s accreditation and Beta Alpha Psi honor society chapter affect the performance of candidates from those institutions on the Uniform CPA exam. There are three accreditations this study will examine: Association to Advance Collegiate Schools of Business (AACSB), Accreditation Council for Business Schools and Programs (ACBSP), and International Assembly for Collegiate Business Education (IACBE). This paper reviews the processes to obtain these accreditations and whether certain accreditations are associated with candidate success on the CPA exam. It also studies whether Beta Alpha Psi chapters have had an impact on …

Auditing Standards Board (Asb) Meeting Highlights December 2, 2020 Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb), December 2, 2020, Meeting Agenda Teleconference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Exploring The Impact Of Tariffs On Foreign Direct Investment And Economic Prosperity, Vanessa Fong, James Mohs

Accounting Faculty Publications

The global economic environment has become more interconnected, a significant portion of which can be attributed to countries welcoming foreign businesses through foreign direct investments (FDI). FDI is powerful in its ability to grow and develop home companies while shaping host economies, which lays out a critical role in the generating opportunities, strengthening economies, and the circulation or velocity of capital. This paper extends the initial work of Ranish, Mentz and Mohs (2015) relating to global value chain decision making. The purpose of this research is to review and outline the sensitivity to Tariff’s on FDI and economic growth. The …

The Effect Of Robo-Advisor On Investors' Trading Behavior, Shaowei Shen

Fordham Dissertations and Theses

Robo-advisors have surged in popularity in recent years and have been attracting more and more attention from both academia and industry. In this paper, we examine the factors that attribute to investors’ decision to adopt Robo-advisor and test how Robo-advisor affects investors’ trading behavior by using a unique account-level dataset from a major China’s financial institution.

We first compare the characteristics of users and non-users of Robo-advisor. We show that investors with more diversified portfolios and less assets under management, and female investors are more likely to invest in …

An Analysis Of Robotic Process Automation For Accountants, Olivia Sturgill

Undergraduate Honors Theses

The objective of this thesis paper is to answer the question: is robotic process automation efficient/beneficial and should accountants consider its implementation? For accountants, robotic process automation is a software that “perform[s] tasks such as processing sales and financial transactions, managing data, communicating between different systems, and access management, as well as monitoring and reporting” (Seasongood, 2016). In order to determine whether or not RPA should be implemented, a survey was found that had over 500 responses from varying companies currently using RPA. A statistical analysis will be performed in order to determine if any statistical significances exist between questions …

How To Prepare Young Finance & Accounting Professionals For Digital Revolution, Clarence Goh, Gary Pan, Chi Kwan Yuen

Research Collection School Of Accountancy

Automation will alter the work of accountants in the coming years. However, accountants will always have a central role to play in business. In order to continue to thrive, the profession will need to position itself to capitalise on the opportunities that automation will bring. This involves identifying areas of work which computers cannot automate, and to focus on deepening contributions in these areas. This calls for a radical transformation of accounting education in order to equip accounting graduates with relevant work skills that will allow students to navigate a future workplace where computers and technology are the norm.

Insider Trading Enforcement And The Private Information Environment: Evidence From The Newman Ruling, Andrew T. Pierce

Graduate Theses and Dissertations

I exploit a shock to U.S. insider trading law to investigate whether a reduction in the enforceability of tipper-tippee insider trading restrictions leads to changes in information parity among investors and the efficiency of price discovery. The December 2014 Federal Second Circuit Court of Appeals ruling in US v. Newman constrained enforcement by restricting the types of exchanges between managers and investors that trigger tipper-tippee insider trading liability. Following Newman, I find that Second Circuit hedge funds experienced a significant increase in their stock picking ability of Second Circuit stocks in terms of preempting future earnings announcement returns and future …

Story Writing In The Accounting Classroom, Michelle Freeman, Mark Friedman

ETSU Faculty Works

A story is an established method of communicating fact, fiction, parable, and myth from cultural generation to generation. Is it possible to actively engage accounting students with content when the student becomes the storywriter? Can story writing by the student be an effective teaching tool, and should accounting professors consider its use in their classrooms? This archival research seeks to review the literature regarding the value of story writing as a pedagogical tool across academic disciplines in higher education, synthesize the findings of existing research and describe the uses, benefits and difficulties with using story writing in various accountancy classes …

Contracting And Reporting Conservatism Around A Change In Fiduciary Duties, Daniel Bens, Sterling Huang, Liang Tan, Wan Wongsumwai

Research Collection School Of Accountancy

We exploit an influential 1991 Delaware court ruling to examine the impact of changes in managerial fiduciary duties on firms’ accounting and contracting choices. The ruling expanded directors’ fiduciary duties in favor of creditors and away from shareholders for a specific group of firms. Using a hand-collected sample of debt contracts around the ruling date, we find that, following the ruling, debt contracts of affected firms rely less on the use of income escalators (provisions in loan contracts which require changes in net worth to reflect losses in full, but only partially for gains and profits) and other conservative adjustments …

International Tax Competition And Foreign Direct Investment In The Asia-Pacific Region: A Panel Data Analysis, Chengwei Xu, Alfred M. Wu

Research Collection School Of Accountancy

Purpose: The purpose of this study is to investigate how a country's competitive tax policy influences its inward foreign direct investments (FDI) in the Asia–Pacific region, even when given particular constraints (e.g., population, public governance, skilled labor, and so on) exist. Design/methodology/approach: The paper uses the system GMM estimation approach to test the hypothesis. Data on FDI, corporate income tax, and various confounding factors were drawn from Ernst and Young's worldwide corporate tax guide, the World Bank, and other sources to create a panel of 28 economies over the period 2000–2016. Findings: The present research confirms the negative association between …

Feedback On The International Accounting Standards Board Discussion Paper On Business Combinations—Disclosures, Goodwill And Impairment, Pearl Hock-Neo Tan

Research Collection School Of Accountancy

No abstract provided.

Examination Of The Attribution Of Blame For Accounting Errors Under The Proposed 2024 Cpa Examination Structure, Laura Jean Kaufmann

Honors Program Theses

To adapt to the changing business environment, the accounting profession has proposed and ratified a significant change in the Certified Public Accountant (CPA) exam and licensing structure. The change is expected to be implemented in January 2024. The new exam will consist of two parts, a ‘core’ exam focusing on foundational elements of accounting, auditing, tax, and technology, and ‘expert’ exams in three sub-discipline areas: tax, technology, and assurance. Candidates are allowed to take one of the expert exams. Upon passing the core and one of the expert exams, a candidate is eligible to become a CPA, and eligible to …

The Impact Of Interactive Internal Audit Function Quality Determinants And Coordination On Audit Report Lag, Rasha Mohammad Nouraldeen, Mohamed Mandour Dr., Wagdi Hegazy Prof.

BAU Journal - Creative Sustainable Development

The current study has three main objectives: (1) to investigate the joint impact of internal audit function (IAF) independence factors and competence on the coordination between IAF and external auditor (EA); (2) to examine the effect of coordination on audit report lag; (3) to investigate the joint impact of IAF independence factors and competence on audit report lag. To the best of the researchers’ knowledge there is no previous study shed the light on the interactive impact of IAF quality determinants on coordination and on audit delay. In addition, this study is the first that examines the mediating effect of …

The Theory Of The Conventions And The Accountancy: A Reading Of The Algerian Case, Korbali Baghdad

Al Jinan الجنان

The accountancy is considered as an information system with the purpose of supplying the company and the stakeholders with information to guide their decision-making. However, it is worthwhile knowing whether the information ensuing from this system is equally disclosed to all stakeholders? 140 In this paper, we suggest approaching the accountancy from the viewpoint of the theory of conventions. First, we shall present the theory of conventions. Then, we shall approach the question of substitution of the conventions, and we will end with a presentation on the evolution of the accountancy system in Algeria.

Aicpa Professional Ethics Division: Strategy And Work Plan For 2021-2023, November 25, 2020, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Open Meeting Agenda, November 17, 2020, 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 — November 17, 2020, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Who Rises To The Top: An Investigation Of The Essential Skills Necessary For Partners Of Non-Big 4 Public Accounting Firms, Amanda K. Thompson-Abbott

USF Tampa Graduate Theses and Dissertations

The public accounting industry will face several challenges in the upcoming years. One challenge is an aging workforce that will be retiring in large numbers. This shift will result in a shortage of partner-ready candidates. The second challenge involves rapid technological disruption that is predicted to change the skill sets needed for success. Both issues underscore the need to recruit and retain talent in the public accounting profession. Academic research has focused primarily on Big 4 firms, so this paper focused on non-Big 4 firms. This study used exploratory research to examine two questions: “What skills does it take to …

Development Of Next-Generation, Fast, Accurate, Transferable, And Polarizable Force-Fields For Heterogenous Material Simulations, Adam E. Hogan

USF Tampa Graduate Theses and Dissertations

Theoretical modeling is extremely useful in guiding to experiment; however quantitatively accurate modeling of energy-relevant small molecule sorption at the heterogeneous interfaces present in metal-organic materials (MOMs) is currently challenging. MOMs are an emerging class of materials consisting of inorganic clusters and organic linkers that offer great potential in the areas of gas storage, gas separation, and catalysis due to the possibility of large surface areas, complex heterogeneous surfaces, and rational designability. Efficient chemical separations involving these materials could reduce the US’s total energy consumption by approximately 10 to 15%. In this dissertation, the parameterization of small molecules and metal …

An Analysis Of The Antecedents And Consequences Of Robotic Process Automation In Accounting Functions., Aharon Yoki

USF Tampa Graduate Theses and Dissertations

Robotic Process Automation (“RPA”) is a recently emergent technology that has exploded in popularity as firms seek to capitalize upon the marketing promise of cost reduction and improved efficiency. Yet, with this expansion of RPA, very little is known about the firms’ initial drivers, perceptions during implementation, and how outcomes align with initial expectations. RPA could displace and dramatically change the workforce, but it is unclear how employees will respond to the continuing spread of RPA. This study seeks to fill that important gap in the scholarly literature with an exploratory mixed-methods study. The first chapter is an extensive literature …