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Articles 4741 - 4770 of 39882
Full-Text Articles in Accounting
Auditing Standards Board (Asb), Meeting Agenda, July 20-23, 2020 Video Conference (Zoom) (Times Are Est), American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb), Meeting Agenda, July 20-23, 2020 Video Conference (Zoom) (Times Are Est), American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
How To Take Advantage Of Your Entire Group And Avoid Groupthink, Ian Belloli
How To Take Advantage Of Your Entire Group And Avoid Groupthink, Ian Belloli
Marriott Student Review
Brainstorming solutions as a group is a great idea, but often falls prey to groupthink, in which group members agree to the first idea that is presented to avoid conflict. Groupthink can be avoided using specific phases during the brainstorming process: divergence and convergence.
What Trees Taught Me About Covid-19: On Relational Accounting And Other Magic, Diane-Laure Arjalies
What Trees Taught Me About Covid-19: On Relational Accounting And Other Magic, Diane-Laure Arjalies
Business Publications
While the world was on lock down, human beings started craving for green spaces. As they walked amidst the trees, trees began to talk to them. The surprising truth then emerged: There were actually secrets to be shared by the forest. This essay reflects on the teachings offered by nature(s) during the pandemic. Based on a personal encounter with a river, it caresses the relationships that have connected humans to non-humans over time and that have led to make this confinement both a unique and universal experience. It suggests embracing relational accounting, the expression of our relationships with each other …
The Growing Importance Of Customer Experience, Cassidy Jones
The Growing Importance Of Customer Experience, Cassidy Jones
Marriott Student Review
In order to retain and satisfy customers, the modern business must refine it's customer experience (CX). Good CX occurs when a company focuses on the needs of its customers as individuals, allowing each person to have a positive experience. This dedication to the customer is rewarded through positive reviews and continued success.
Millionaire Secrets, Jonathan Chia
Millionaire Secrets, Jonathan Chia
Marriott Student Review
Many people want to be rich, but don't know how real millionaires manage to amass wealth. In order to become rich, many people live extremely frugally, actively invest their net worth in a variety of places, and maintain an attitude of carefully planned perseverance in their busy and risk-filled careers. Every person who strives to do these things is on the path to become a millionaire themselves.
Unpopular Opinion: Employees Don't Need Ping Pong Tables To Be Motivated, Katelyn Poulson
Unpopular Opinion: Employees Don't Need Ping Pong Tables To Be Motivated, Katelyn Poulson
Marriott Student Review
Waking up in the morning is difficult. The Sleep Review reported that 57% of Americans hit the snooze button and stay in bed for at least five extra minutes a day. If we struggle to motivate ourselves, how do we even begin to understand how to motivate others? Many businesses have resorted to placing large amounts of money into building fun and interactive break rooms, providing unlimited snacks and drinks, and even offering unlimited vacation days. Read this article to find out why companies should ditch the new, “innovative” way of motivating employees and turn to intrinsic motivators instead.
Earnings Management Of Leaders And Laggards, Candice Roche Boucree
Earnings Management Of Leaders And Laggards, Candice Roche Boucree
LSU Doctoral Dissertations
In this study, I examine whether earnings management varies by a firm’s life-cycle stage relative to its industry life-cycle stage. This relationship, measured as Leaders, Match, or Laggards, concerns strategic groups with different operating strategies. Leaders (Laggards) employ a pioneering (an imperfect imitation) strategy. Overall, I find evidence that Leaders engage in less earnings management than do Match firms. Specifically, Leaders (Laggards) engage in less (more) accruals-based earnings management (AEM) than do Match firms, and Leaders engage in less real-activities earnings management (RAM) than do Match firms. Within firm life-cycle stages, I find additional evidence …
Auditing Accounting Estimates And Related Disclosures; Statement On Auditing Standards, 143 (July 2020), American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Accounting Estimates And Related Disclosures; Statement On Auditing Standards, 143 (July 2020), American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Audit Evidence; Statement On Auditing Standards, 142 (July 2020), American Institute Of Certified Public Accountants. Auditing Standards Board
Audit Evidence; Statement On Auditing Standards, 142 (July 2020), American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Using Text Analytics To Apprehend Urban Sustainability Development, Picheng Lee, Gary Kleinman, Chu Hua Kuei
Using Text Analytics To Apprehend Urban Sustainability Development, Picheng Lee, Gary Kleinman, Chu Hua Kuei
Department of Accounting and Finance Faculty Scholarship and Creative Works
This research aims to specify critical urban sustainability issues by mining unstructured text data derived from the C40 city datasets of the Carbon Disclosure Project. The current study identifies underlying topical issues exhibited by text corpora, enables creation of smarter data visualizations, and forms useful profiles. Four underlying topical areas are examined: economic opportunities, climate risks, incentives to reduce greenhouse gas emissions, and emissions reduction activities. For each area, we built text data visualization profiles. Developing these text data visualization profiles enables greater attention to be paid to the list of topical issues shown in the profiles. Given the number …
College Of Business Dean's Report: 2019-2020, Ryan Butt
College Of Business Dean's Report: 2019-2020, Ryan Butt
College of Business Dean’s Reports
No abstract provided.
Investment Companies, July 1, 2020; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Investment Companies, July 1, 2020; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Preparation, Compilation, And Review Engagements, July 1, 2020; Guide, American Institute Of Certified Public Accountants (Aicpa)
Preparation, Compilation, And Review Engagements, July 1, 2020; Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
An Analysis Of Factors That Affect Audit Opinions: The Case Of The Local Government Units In The Metro Luzon Urban Beltway, Florenz C. Tugas, Maria Corazon P. Gomez, Roselle Marie A. Sacorum, Rica Angela M. Lipana, Geneva Leecea M. Barawid
An Analysis Of Factors That Affect Audit Opinions: The Case Of The Local Government Units In The Metro Luzon Urban Beltway, Florenz C. Tugas, Maria Corazon P. Gomez, Roselle Marie A. Sacorum, Rica Angela M. Lipana, Geneva Leecea M. Barawid
DLSU Business & Economics Review
The audit is performed to give assurance to the public that financial statements are fairly presented. Accurate issuances of audit opinions show how compliant firms are to auditing standards. Receiving an unfavorable audit opinion will signal firms to improve internal control. Given this, it is important for the top management to assess the factors that can lead to misrepresentation of financial statements and result in adverse opinions. The same principle can be applied to government units and offices. With this in mind, the study was performed to investigate the influences of qualitative and quantitative factors on audit opinions received by …
Auditor Information Spillovers And Company Operating Performance: Evidence From Targeted Auditor Switches, Tyler Kleppe
Auditor Information Spillovers And Company Operating Performance: Evidence From Targeted Auditor Switches, Tyler Kleppe
Graduate Theses and Dissertations
In this study, I examine whether companies realize operational benefits from making “targeted auditor switches” (i.e., engaging a new auditor recently dismissed by a competitor company). While prior work provides evidence consistent with companies perceiving that auditor information spillovers are costly, there is sparse extant evidence as to whether auditors actually do transfer operational information across companies. I find that companies that switch to a competitor’s former auditor realize significant subsequent improvements in operating performance, and I provide evidence that the association between targeted auditor switches and improvements in operating performance varies predictably with several across- and within-market factors. In …
An Empirical Investigation Of The Relationship Between Business Performance And Suicide In The Us, Rawayda Abdou, Damien Cassells, Jenny Berrill, Jim Hanly
An Empirical Investigation Of The Relationship Between Business Performance And Suicide In The Us, Rawayda Abdou, Damien Cassells, Jenny Berrill, Jim Hanly
Articles
Previous research suggests that mortality rates behave pro-cyclically with respect to economic growth, with suicides representing a notable exception that consistently increase in economic downturns. Over recent years, there is ample evidence in the literature that the working environment in the US has deteriorated significantly, suggesting that suicide rates may not necessarily behave in a counter-cyclical manner with business performance. Utilising recent suicide data, this study empirically tests the hypothesis that adverse working conditions over recent years may have resulted in a pro-cyclical relationship between business performance and suicide. Unlike previous studies, we use a stock market index, a leading …
Does Media Exposure Affect Financial Reporting Quality Through Auditors?, Steven F. Cahan, Chen Chen, Rencheng Wang
Does Media Exposure Affect Financial Reporting Quality Through Auditors?, Steven F. Cahan, Chen Chen, Rencheng Wang
Research Collection School Of Accountancy
We examine whether the media has an indirect corporate governance effect on financial reporting quality (FRQ) that operates through auditors. This occurs because greater media coverage can magnify an auditor's business risk by exposing the auditor to more potential litigation and reputation damage if an audit failure occurs. We use a path analysis to examine the direct and indirect channels of media corporate governance. We find a positive association between media coverage and FRQ that is mediated by audit fees, and the results are stronger for firms with greater incentives to engage in earnings manipulation. In contrast, we find no …
Construction Contractors, July 1, 2020; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Construction Contractors, July 1, 2020; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Editor's Note, Marites Tiongco
The Contributors, Marites Tiongco
The Contributors, Marites Tiongco
DLSU Business & Economics Review
No abstract provided.
Mutual Fund Fees Under An Oligopolistic Distribution Channel: Evidence From Korea, Kang Baek, Young S. Park
Mutual Fund Fees Under An Oligopolistic Distribution Channel: Evidence From Korea, Kang Baek, Young S. Park
DLSU Business & Economics Review
This study analyzes whether, under oligopolistic distribution channels, mutual fund fees are primarily determined by a distribution company’s transaction-specific variables. The results empirically demonstrate that the intensity of market competition influences determinants. Through analyses at the firm level, this study demonstrates that the characteristics of an oligopolistic structure, and particularly the financial segments and scales of fund distributors, are important determinants of mutual fund fees during a collusive period. It finds that subsequent to the enforcement of pro-competitive policies, fees become more sensitive to market discipline and distributors’ transactional characteristics, particularly to sales concentration.
Fraud And Error Misstatements And Auditor Liability: The Moderating Role Of The Evaluator’S Auditing Knowledge, Thanyawee Pratoomsuwan, Orapan Yolrabil
Fraud And Error Misstatements And Auditor Liability: The Moderating Role Of The Evaluator’S Auditing Knowledge, Thanyawee Pratoomsuwan, Orapan Yolrabil
DLSU Business & Economics Review
Although a restatement is usually assumed to result from fraudulent behavior, Plumlee and Yohn (2010) studied whether a restatement might be attributed to both errors in the corporation’s internal controls and intentional misrepresentation. Moreover, prior research supports the notion that investors, regulators, boards, and other stockholders differentiate between fraud and error (Hennes et al., 2008). This study provides a preliminary understanding of how undetected fraud and error misstatements affect auditor liability, given the same outcome severity. A 2x2 between-subject experiment was conducted using undergraduate accounting students to represent evaluators who have high levels of auditing knowledge and nonaccounting students to …
Effect Of Advertising Expenditure On Firm Performance Of Filipino Corporations: A Two-Stage Least Squares Analysis, Safa D. Manala-O, Ringgold P. Atienza
Effect Of Advertising Expenditure On Firm Performance Of Filipino Corporations: A Two-Stage Least Squares Analysis, Safa D. Manala-O, Ringgold P. Atienza
DLSU Business & Economics Review
Advertising is commonly thought to lead to improved firm performance, but literature has been divided on the effect of advertising on revenue and profitability so far. Some studies confirm a link between these three variables, but others do not. Studies that negate a relationship between advertising expenditure and firm performance are of interest, particularly because advertising can be very expensive for a company. Thus, this study sought to examine the relationship between advertising expenditure, revenue, and net profit of 57 corporations listed in the Philippine Stock Exchange (PSE) for 10 years, from 2008 to 2017. Using 2SLS regression analysis on …
The Impact Of Job Satisfaction, Organizational Commitment And Demographic Factors On Turnover Intentions Of Accounting Professionals In Auditing Firms In The Philippines With Moderating Effect Of Employee Development, Jerwin B. Tubay
DLSU Business & Economics Review
This study aimed to determine whether intrinsic and extrinsic job satisfaction; affective, continuance, and normative organizational commitment; and various demographic factors in terms of age, gender, job level, marital status, educational attainment, and the number of years working with the current company would predict the turnover intention of Certified Public Accountants in Big 3 auditing firms in the Philippines. This will help companies understand why their accountants are leaving and provide recommendations on how to keep good talents. The moderating effects of employee development were also studied. Multiple regression and moderated multiple regression were used to analyze the effect. The …
Effect Of Financial Inclusion And Stability On Equality, Poverty, And Human Development: An Empirical Analysis In The Context Of South Asia, Souvik Banerjee
Effect Of Financial Inclusion And Stability On Equality, Poverty, And Human Development: An Empirical Analysis In The Context Of South Asia, Souvik Banerjee
DLSU Business & Economics Review
In this research endeavor, financial inclusion and its impact on three important aspects of human life (i.e., inequality, poverty, and human development) are explored in the south Asian region. Worldwide inequality is catching much attention from the academic community off late. Similarly, the extent of poverty and human development indicators of any country indicates the level of development. The penetration of the bank branch and automated teller machine (ATM) is considered as a proxy for financial inclusion. Long time-series data from 2004 to 2016 is considered for this study. This should be an important addition to the existing literature on …
Do Food Assistance And Welfare Of Rice Farmers Affect Food Security?, -- Suriani, -- Sartiyah
Do Food Assistance And Welfare Of Rice Farmers Affect Food Security?, -- Suriani, -- Sartiyah
DLSU Business & Economics Review
Poverty is always accompanying unmet food needs; hence it can disrupt food security. Efforts to improve food security can be made with government policy through food assistance, namely, rice for the poor and also increasing the amount of rice production from rice farmers to meet the adequacy of rice in an area. The purpose of this study is to analyze the effect of food assistance (Rastra) and farmers’ welfare on food security in terms of rice availability in Aceh-Indonesia in the short and long term. The model used is auto regression distributed lag (ARDL), and the determinant variables that are …
An Analysis Of The Effects Of Foreign Ownership On The Level Of Tax Avoidance Across Philippine Publicly Listed Firms, Ailyn A. Shi, Francis R. Concepcion, Cheri Mae R. Laguinday, Trisha Amber T. Ong Hian Huy, Angelo A. Unite
An Analysis Of The Effects Of Foreign Ownership On The Level Of Tax Avoidance Across Philippine Publicly Listed Firms, Ailyn A. Shi, Francis R. Concepcion, Cheri Mae R. Laguinday, Trisha Amber T. Ong Hian Huy, Angelo A. Unite
DLSU Business & Economics Review
Tax avoidance schemes used by firms to lessen their tax burden have long attracted widespread concern in the Philippines, where poor tax collection due to tax leakages has contributed to chronic fiscal deficits in the country. In this regard, corporate governance mechanisms, such as the firm’s ownership structure, play a significant role in ensuring that management acts ethically and in the best interest of the firm’s owners. In this study, we examine the effect of foreign ownership on corporate tax avoidance for non-financial firms listed in the Philippine Stock Exchange (PSE) from 2009 to 2015. Using three different measures of …
Penalties And Some Counterfactuals To Beauty Premium: Evidence From A Job Search Simulation Experiment, Luisito C. Abueg, Patricia Gene O. Hubilla, Francheska M. Lozano, Patricia Isabel L. Valdivieso, Melissa Marri S. Valencia
Penalties And Some Counterfactuals To Beauty Premium: Evidence From A Job Search Simulation Experiment, Luisito C. Abueg, Patricia Gene O. Hubilla, Francheska M. Lozano, Patricia Isabel L. Valdivieso, Melissa Marri S. Valencia
DLSU Business & Economics Review
By utilizing Heckman’s two-stage selection model, this paper attempts to establish correlates between an individual’s physical attractiveness and the employer’s hiring decisions and wage allocations in an experimental labor market. Undergraduate students from De La Salle University Manila represented the sample for applicants. The findings show that, first, beauty premium is lower for men—more physically attractive male candidates have lower chances of getting hired, and subsequently acquire lower wages than more physically attractive women. Second, beauty premium does not differ between the sales and finance occupations. Third, the relationship between beauty and hiring probability comes from the employer’s personal bias, …
An Evaluation Of A New Investors-Based System Information Application In The Indonesian Stock Exchange, Berto Usman, Willy Abdillah, Ruth Yendra Indriyatmi
An Evaluation Of A New Investors-Based System Information Application In The Indonesian Stock Exchange, Berto Usman, Willy Abdillah, Ruth Yendra Indriyatmi
DLSU Business & Economics Review
This study investigates the implementation of AKSes Application at the Indonesian Central Securities Depository (KSEI), adopting the Information System Success Model developed by DeLone and McLean, (2003). This model employs system quality (SYSQUAL), information quality (IQ), services quality (SERVQ), system use (SU), and user satisfaction (US) so as to evaluate the effectiveness and successful model of AKSes application. In particular, we empirically tested the relationship among the employed dimensions, in which we investigated the variance in SU and US as the dependent variables. Using a quantitative study with survey design, we used primary data that was collected by circulating questionnaires …
Examining Chronic And Transient Poverty Using The Community-Based Monitoring System (Cbms) Data: The Case Of The Municipality Of Orion, Alellie Borel Sobreviñas
Examining Chronic And Transient Poverty Using The Community-Based Monitoring System (Cbms) Data: The Case Of The Municipality Of Orion, Alellie Borel Sobreviñas
DLSU Business & Economics Review
With poverty reduction as the government’s primary goal, monitoring the poverty situation of households or individuals is deemed necessary. In the Philippines, several local government units (LGUs) have adopted the Community-Based Monitoring System (CBMS) as a local poverty monitoring tool. This study used the constructed CBMS panel data for the municipality of Orion in Bataan province covering the period 2006, 2009, and 2012 to identify chronic and transient poor households based on the duration of poverty. A comparison between chronic and transient poor households revealed differences in their characteristics. For instance, chronic poor were generally found to have bigger household …