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Full-Text Articles in Accounting

Open Meeting Minutes, August 11, 2020, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee Aug 2020

Open Meeting Minutes, August 11, 2020, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Internships Shape Students' Future Career, Maria F. Arrayan Aug 2020

Internships Shape Students' Future Career, Maria F. Arrayan

Marriott Student Review

Finding an internship has been more difficult than before due to COVID-19. For many, the search for an internship may be frustrating or pointless during this difficult time. Students need to empower themselves with the right tools to find an internship. Maria Fernanda Arrayan talks about the benefits of an internship and four ways to find one. Read this article to find motivation in your search for an internship and try a new way to find your next internship!

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Go Green: Make Green, Sam Montague Aug 2020

Go Green: Make Green, Sam Montague

Marriott Student Review

While cost might seem like an obstacle to some, adopting sustainable practices can turn out to be profitable for most companies. Recent research find positive correlation between business efforts and the consumer response, showcase direct benefits to the business, and provide suggestions to put the findings into practice.

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Does Leverage, Dividend Per Share, And Cash Flow Volatility Affect Hedging Decisions?: An Empirical Study On Listed Manufacturing Companies, Nikke Yusnita Mahardini, Neneng Sri Suprihatin, Fanny Nurzamzami Aug 2020

Does Leverage, Dividend Per Share, And Cash Flow Volatility Affect Hedging Decisions?: An Empirical Study On Listed Manufacturing Companies, Nikke Yusnita Mahardini, Neneng Sri Suprihatin, Fanny Nurzamzami

Journal of Accounting Auditing and Business

The purpose of this study is to examine the effect of leverage, dividend per share, cash flow volatility on the hedging decision. This study uses secondary data of financial statements or annual reports published in the Indonesia Stock Exchange (IDX). The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2015-2018. Purposive sampling technique is adopted in determining the sample of the study. Fourteen listed manufacturing companies are involved in this study. The method of data analysis used is the logistic regression method. The results of the study indicate that leverage and …

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The Effect Of Leverage, Capital Intensity And Deferred Tax Expense On Tax Avoidance, Cicik Suciarti, Elly Suryani, Kurnia Kurnia Aug 2020

The Effect Of Leverage, Capital Intensity And Deferred Tax Expense On Tax Avoidance, Cicik Suciarti, Elly Suryani, Kurnia Kurnia

Journal of Accounting Auditing and Business

This research was conducted to determine the simultaneous and partial effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance in the automotive subsector companies listed on the Indonesia Stock Exchange (IDX) during 2012-2018. The sampling technique used was purposive sampling. The method of data analysis uses panel data regression analysis using Eviews 10 software by conducting several stages of testing. The results of this study indicate that leverage, capital intensity, and deferred tax expense simultaneously significantly affect tax avoidance. Capital intensity partially has a significant effect on tax avoidance in a negative direction. Meanwhile, leverage and deferred …

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Application Framework Development For Halal Tourism Guide In Indonesia, Adhi Alfian, Marwah Aulia, Farhanny Destine, Sufia Nur Kamila Aug 2020

Application Framework Development For Halal Tourism Guide In Indonesia, Adhi Alfian, Marwah Aulia, Farhanny Destine, Sufia Nur Kamila

Journal of Accounting Auditing and Business

Indonesia has the potential of abundant natural resources, supported by the advancement of Islamic culture. These provide opportunities for the development of halal tourism in Indonesia utilize technological developments by helping travellers in planning trip from a smartphone. This research aims to develop a framework for the halal tourism industry with the use of an Islamic trip guide application that simplifies and provides interesting direction on tourists' trip. It observes two main aspects which are the application framework of Islamic trip guide and the concept of halal tourism in Indonesia. Researchers collected preliminary data from questionnaires and interviews. Afterwards, develop …

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Analysis Of Determining Factors For Successful Implementation Of Village Financial Management, Levina Kristiani Yusar, Sri Mulyani Aug 2020

Analysis Of Determining Factors For Successful Implementation Of Village Financial Management, Levina Kristiani Yusar, Sri Mulyani

Journal of Accounting Auditing and Business

This study aims to determine the critical success factors in the implementation of village financial management. The research is a case study research that is conducted in three villages with different village status, namely developed villages, developing villages and underdeveloped villages in Talun Sub-District, Cirebon Regency. Data collection was carried out through interviews with village heads, secretaries, treasurers and the Village Consultative Body (BPD). The results showed that the implementation of village financial management (planning, implementation, administration, reporting and accountability) in the three villages studied, had been carried out under Regulation of the Minister of Home Affairs Number Number 113/2014 …

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Intellectual Capital And Firm Performance: Empirical Evidence From The Jakarta Islamic Index, Prasojo Prasojo, Sofyan Hadinata Aug 2020

Intellectual Capital And Firm Performance: Empirical Evidence From The Jakarta Islamic Index, Prasojo Prasojo, Sofyan Hadinata

Journal of Accounting Auditing and Business

Measurement of intellectual capital is fundamentally crucial for companies. It enables managers to allocate economic resources to improve knowledge assets in order to support a sustainable competitive advantage for the companies.This study presents a method of residual income model (RIM) to measure intellectual capital (IC). This method quantitatively assesses intellectual capital using knowledge-based view perspective. Purpose of the study is to examine the relationship of intellectual capital with company financial performance empirically. This study uses panel data regression with research objects listed in the Jakarta Islamic Index from 2014to 2017. The results of this study indicate that intellectual capital does …

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The Effect Of Investor Sentiment On Earnings Management, Lin Chen Aug 2020

The Effect Of Investor Sentiment On Earnings Management, Lin Chen

Accounting Dissertations - Archive

The association between investor sentiment and corporate reporting decisions/outcomes has been recently examined in the accounting and finance literature. As an important outcome of corporate reporting decisions, earnings management (EM) may be affected by investor sentiment. In this dissertation, I examine two research questions. The first is whether investor sentiment is associated with the propensity of firms’ engaging in the two primary forms of EM: accrual earnings management (AEM) and real earnings management (REM). The second question is whether firms’ internal governance strength and external audit quality would moderate the association between investor sentiment and AEM as well as REM. …

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The Effect Of Investor Sentiment On Earnings Management, Lin Chen Aug 2020

The Effect Of Investor Sentiment On Earnings Management, Lin Chen

Accounting Dissertations - Archive

The association between investor sentiment and corporate reporting decisions/outcomes has been recently examined in the accounting and finance literature. As an important outcome of corporate reporting decisions, earnings management (EM) may be affected by investor sentiment. In this dissertation, I examine two research questions. The first is whether investor sentiment is associated with the propensity of firms’ engaging in the two primary forms of EM: accrual earnings management (AEM) and real earnings management (REM). The second question is whether firms’ internal governance strength and external audit quality would moderate the association between investor sentiment and AEM as well as REM. …

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Brokers And Dealers In Securities, August 1, 2020; Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Aug 2020

Brokers And Dealers In Securities, August 1, 2020; Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Building Professional Development Through The Research Of Financial Accounting, Amanda Starrett Aug 2020

Building Professional Development Through The Research Of Financial Accounting, Amanda Starrett

Honors Theses

The following work is compiled from twelve cases assigned by Dr. Victoria Dickinson over the course of an academic year. The program used in creating this work was designed to enhance students’ professionalism and enhance their exposure to real world examples of accounting methods. Each case provided different outlooks on accounting standards and provided the opportunity to examine specific issues regarding financial statements. Public accountants face a wide variety of problems when working with clients; learning from real world situations, students are able to create a better understanding of what challenges may await them in their future careers. By the …

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Announcing The 2020 Induction Of Members Into The Accounting Hall Of Fame, American Accounting Association Aug 2020

Announcing The 2020 Induction Of Members Into The Accounting Hall Of Fame, American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.

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Discretionary Dissemination On Twitter, Richard M. Crowley, Wenli Huang, Hai Lu Aug 2020

Discretionary Dissemination On Twitter, Richard M. Crowley, Wenli Huang, Hai Lu

Research Collection School Of Accountancy

Using an unsupervised machine learning approach to analyze 12.8 million tweets posted by S&P 1500 firms from 2012 to 2016, we find that firms tweet more financial information around significantly negative or positive earnings announcements or accounting filings. Specifically, we observe a symmetric U-shaped relation between the number of financial tweets and the materiality of accounting information events. This relation is consistent with the theoretical prediction in Hummel et al. (2018) which assumes that managers are sensitive to their firm’s fundamental value. We document that this relation also holds for hyperlink usage in tweets about financial information around important events, …

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The Effects Of Mifid Ii On Sell-Side Analysts, Buy-Side Analysts, And Firms, Bingxu Fang, Ole-Kristian Hope, Zhongwei Huang, Rucsandra Moldovan Aug 2020

The Effects Of Mifid Ii On Sell-Side Analysts, Buy-Side Analysts, And Firms, Bingxu Fang, Ole-Kristian Hope, Zhongwei Huang, Rucsandra Moldovan

Research Collection School Of Accountancy

This paper provides early but broad empirical evidence on MiFID II, which requires investment firms to unbundle investment research from other costs they charge to clients. Employing difference-in-differences matched-sample research designs with firm fixed effects, we find a decrease in the number of sell-side analysts covering European firms after MiFID II implementation, particularly for firms that are less important to the sell-side. However, research quality improves; specifically, individual analyst forecasts are more accurate and stock recommendations garner greater market reactions. In addition, sell-side analysts seem to cater more to the buy-side after MiFID II by providing industry recommendations along with …

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Cross-Country Differences In The Effect Of Political Connections On Stock Price Informativeness, Yuanto Kusnadi, Bin Srinidhi Aug 2020

Cross-Country Differences In The Effect Of Political Connections On Stock Price Informativeness, Yuanto Kusnadi, Bin Srinidhi

Research Collection School Of Accountancy

Using an international sample of firms from 28 countries, we document that there exists a negative relationship between political connections and the informativeness of stock price, as measured by idiosyncratic volatility (IV). This finding is robust to alternative regression specifications, sub-samples analyses, and concerns related to endogeneity. A more detailed analysis shows that out of the different types of possible connections, the connectedness of the owners is the primary driver of this result. Further, the negative association is only significant for firms in countries characterized by low institutional quality (corrupted countries, countries with low access to external equity markets, and …

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Differences In The Reliability Of Fair Value Hierarchy Measurements: A Cross-Country Study, Chu Yeong Lim, Gary Pan, Kevin Ow Yong Aug 2020

Differences In The Reliability Of Fair Value Hierarchy Measurements: A Cross-Country Study, Chu Yeong Lim, Gary Pan, Kevin Ow Yong

Research Collection School Of Accountancy

Prior research suggests there are significant differences in how investors perceive the reliability of fair values. An unaddressed question in this stream of research is whether cross-country differences in institutional factors can mediate differences in reliability for the fair value hierarchy measurements. We contribute to the research on fair value accounting by examining the impact of institutional factors toward the perceived reliability of fair value measurements in an international context. Based on an international sample of banks across twenty different countries, we find that the probability of crash risk is lower among countries with better financial development infrastructure, greater level …

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Insights Into Accounting Education In A Covid-19 World: Singapore, Themin Suwardy Aug 2020

Insights Into Accounting Education In A Covid-19 World: Singapore, Themin Suwardy

Research Collection School Of Accountancy

The author reported on COVID-19 in accounting education in Singapore. As part of this compilation of personal reflections from 66 contributors on the impact of, and responses to, COVID-19 in accounting education in 45 different countries around the world. It reveals a commonality of issues, and a variability in responses, many positive outcomes, including the creation of opportunities to realign learning and teaching strategies away from the comfort of traditional formats, but many more that are negative, primarily relating to the impact on faculty and student health and well-being, and the accompanying stress. It identifies issues that need to be …

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Financial Accounting Topics: Cases And Analysis, Charles Boatright Aug 2020

Financial Accounting Topics: Cases And Analysis, Charles Boatright

Honors Theses

This thesis consists of twelve individual case studies that analyze issues and topics related to the current financial accounting landscape. These cases take a practical and professional look at financial accounting the real current world, using technical understanding that has been gained throughout the coursework of the Bachelors of Accountancy major as well as professional skepticism and judgement to assess the situations. All of these cases were facilitated by the Patterson School of Accountancy over a year long period. These cases pertain to recent accounting changes such as pensions, the financial implications of recent scandals such as the BP oil …

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The Effect Of Profitability And Stock Split On Stock Return, Fajar Nurdin, Fadlil Abdani Jul 2020

The Effect Of Profitability And Stock Split On Stock Return, Fajar Nurdin, Fadlil Abdani

Journal of Accounting Auditing and Business

Purpose of the study is to examine the effect of profitability and stock split on stock returns. This study is carried out on companies that undertake stock split on Indonesia Stock Exchange (IDX). The sampling technique used is purposive sampling. The study involves 41 companies that conduct a stock split on the Indonesia Stock Exchange. Data analysis techniques used in this research is linear regression. The result of this study shows that the profitability proxied using the earning per share indicator and return on investment has a significant effect on stock returns. Meanwhile, the stock split is also found has …

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The Impact Of Participative Leadership And Competencies On Performance Of Village Fund Management, Anjung Pratama Putri, Winwin Yadiati Jul 2020

The Impact Of Participative Leadership And Competencies On Performance Of Village Fund Management, Anjung Pratama Putri, Winwin Yadiati

Journal of Accounting Auditing and Business

The purpose of this study is to examine the effect of participative leadership and competencies on the performance of village fund management. The research subjects in this study are the village head and village apparatus on village governments in the Bandung Regency. The study involves 73 villages selected, adopting a simple random sampling technique. The data was obtained from respondents through a questionnaire instrument. Data were analyzed using descriptive statistical and multiple regression. The result indicates that participative leadership style of the village head and competencies of village apparatus is positively and significantly associated with the performance of village fund …

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A Comprehensive Analysis Of Accounting Topics Through Case Studies, Grant M. Rudow Jul 2020

A Comprehensive Analysis Of Accounting Topics Through Case Studies, Grant M. Rudow

Honors Theses

The following thesis is a combination of twelve accounting case studies that were presented as curriculum in the Accounting 420 class. Each case contains a different topic and demonstrates a deep analysis in accounting theory and the current industry, in accordance with the Generally Accepted Accounting Principles set by the Financial Accounting Standards Board. This thesis demonstrates an in-depth knowledge of core accounting principles and standards, and their relation to academia and industry practice. The case studies were completed under the direction of Dr. Victoria Dickinson in fulfillment of the requirements for The University of Mississippi, Sally McDonnell Barksdale Honors …

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The Effect Of Enterprise Risk Management On Financial Distress, Nur Khalizah Luthfiyanti, Lely Dahlia Jul 2020

The Effect Of Enterprise Risk Management On Financial Distress, Nur Khalizah Luthfiyanti, Lely Dahlia

Journal of Accounting Auditing and Business

Lately,  the retail industry has been suffering financial performance problem caused by some factors, such as the trade competition with online trading. Companies in the retail industry sector had to handle this risk to minimize further financial performance problem. The aim of this study is to determined the impact of the implementation of enterprise risk management in avoiding financial distress. This study used binary logistic regression for tool analysis. The sample of this study involved 21 retail companies listed on the Indonesia Stock Exchange from 2013 to 2017. The sample has been selected using a purposive random sampling method. Variable …

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The Influence Of Internal Control System, Information Technology Utilization, And Organizational Commitment On Government Accountability Performance, Dena Handayani, Ivan Yudianto, Nunuy Nur Afiah Jul 2020

The Influence Of Internal Control System, Information Technology Utilization, And Organizational Commitment On Government Accountability Performance, Dena Handayani, Ivan Yudianto, Nunuy Nur Afiah

Journal of Accounting Auditing and Business

Each government institution has a mission to be achieved. Goals and objectives achievement that has been set through the system of accountability performance is a common indicator to measure mission accomplishment. There are several district and municipals in the province of West Java that has poor accountability performance. This study aims to determine the effect of the government internal control system, information technology utilization and organizational commitment on accountability performance of government institutions. The research adopts a quantitative interpretive approach. The population in this study is six districts and municipals in West Java Province, where each district and municipals consists …

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Specialization: Do Your Job Well Helping Students Who Are Considering A Career In Programming Know How To Invest Their Time., Scott Pulley Jul 2020

Specialization: Do Your Job Well Helping Students Who Are Considering A Career In Programming Know How To Invest Their Time., Scott Pulley

Marriott Student Review

The article examines the effects of specialization on the hiring process for undergraduates studying programming whether in information systems or computer science.

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Lgbt+ Discrimination In The Workplace, Rachel Winters Jul 2020

Lgbt+ Discrimination In The Workplace, Rachel Winters

Marriott Student Review

Although nearly everyone has faced some kind of unfair treatment in the workplace, members of the LGBT community often deal with much worse treatment—to the point of discrimination. After learning about the benefits of anti-discrimination policies for your employees and the company, you will realize that there is no reason you shouldn't—and every reason you should—implement LGBT-supportive policies at your company. The benefits include increase profitability, productiveness, work satisfaction, and employee retention.

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An Analysis Of State-Owned Enterprise Holding Company Formation: The Case Of Printing And Media Companies, Ihsan Nasihin, Harry Suharman, Sofik Handoyo Jul 2020

An Analysis Of State-Owned Enterprise Holding Company Formation: The Case Of Printing And Media Companies, Ihsan Nasihin, Harry Suharman, Sofik Handoyo

Journal of Accounting Auditing and Business

This research aims to analyze the process of forming a holding company of state-owned enterprises in the printing and media business. This research uses qualitative research methods with a case study approach. The results of the study indicate that there are three options for printing and media holding company. The first option is printing and media holding with Perum Peruri as the holding company that will oversee four companies, namely Perum LKBN Antara, Perum PNRI, PT Balai Pustaka (Persero), and Perum PFN. The second option is printing holding and media holding. In printing holding, the holding company is Perum Peruri …

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J. L. Roark Estate Funeral Registers, 1893-1908 (Mss 701), Manuscripts & Folklife Archives Jul 2020

J. L. Roark Estate Funeral Registers, 1893-1908 (Mss 701), Manuscripts & Folklife Archives

Genealogical Records

Images of the J. L. Roark Estate Funeral Registers, Greenville, Kentucky, from 1893 to 1908.

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J. L. Roark Estate Funeral Registers, 1908-1918 (Mss 701), Manuscripts & Folklife Archives Jul 2020

J. L. Roark Estate Funeral Registers, 1908-1918 (Mss 701), Manuscripts & Folklife Archives

Genealogical Records

Images of the J. L. Roark Estate Funeral Registers, Greenville, Kentucky, from 1908-1918.

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Auditing Standards Board (Asb) Meeting Highlights July 20-23, 2020 Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board Jul 2020

Auditing Standards Board (Asb) Meeting Highlights July 20-23, 2020 Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

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