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Articles 4921 - 4950 of 39882
Full-Text Articles in Accounting
Editors Letter, Marianna Richardson
Full Issue: Unscripted (Volume 3, Issue 3), Marianna Richardson
Full Issue: Unscripted (Volume 3, Issue 3), Marianna Richardson
Marriott Student Review
No abstract provided.
Daily Incentive And Jump-Base In A Non-Real-Time Apparel Manufacturing Context, Robert Dean Morrison, Juan Angel Chavarria, Claudia P. Dole, Brenda M. Dole
Daily Incentive And Jump-Base In A Non-Real-Time Apparel Manufacturing Context, Robert Dean Morrison, Juan Angel Chavarria, Claudia P. Dole, Brenda M. Dole
School of Accountancy Faculty Publications
This study summarizes piecework incentive systems and examines two apparel manufacturing factories that used daily incentive calculations at one time and weekly incentive calculations at another. In addition, one factory implemented a multiple base-rate incentive system, often called jump-base. The data shows that, when not controlled, daily incentive can facilitate operators engaging in fraudulent activity such as ticket-holding. With fraud controlled, daily incentive calculation makes little difference in overall pay; therefore, it may have individual level motivational effects by nullifying the effect of averaging one-bad-day into the week. While jump-base may enhance productivity in lower performing operators or modules, one …
Amendments To Au-C Sections 800, 805, And 810 To Incorporate Auditor Reporting Changes From Sas No. 134; Statement On Auditing Standards, 139 (March 2020), American Institute Of Certified Public Accountants. Auditing Standards Board
Amendments To Au-C Sections 800, 805, And 810 To Incorporate Auditor Reporting Changes From Sas No. 134; Statement On Auditing Standards, 139 (March 2020), American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Incorporating Financial Statement Information To Improve Forecasts Of Corporate Taxable Income, Danielle H. Green, Erin E. Henry, Sarah M. Parsons, George A. Plesko
Incorporating Financial Statement Information To Improve Forecasts Of Corporate Taxable Income, Danielle H. Green, Erin E. Henry, Sarah M. Parsons, George A. Plesko
WCBT Faculty Publications
We contribute to the research on the information content of earnings as it applies to the forecasting of economic activity across reporting models. We examine whether publicly available financial statement information is incrementally useful in forecasting confidentially reported taxable income. More precise firm-level taxable income forecasts can improve policymakers’ modeling of the tax system and their ability to analyze the effect of proposed changes in corporate tax law. When aggregated, improved micro-forecasts can also yield more accurate macro-forecasts of corporate taxable income, a significant component of the federal budget. We find that financial statement information improves firm-level estimates of future …
Business Strategy, State-Owned Equity And Cost Stickiness: Evidence From Chinese Firms, Tingyong Zhong, Fangcheng Sun, Haiyan Zhou, Jeoung Yul Lee
Business Strategy, State-Owned Equity And Cost Stickiness: Evidence From Chinese Firms, Tingyong Zhong, Fangcheng Sun, Haiyan Zhou, Jeoung Yul Lee
School of Accountancy Faculty Publications
This paper investigates the relationship between business strategy and cost stickiness under different ownership. Using the data from listed firms in China from 2002 to 2015, we find that first, firms with different strategies exhibit different cost behavior. The cost stickiness of choosing a differentiation strategy is higher than that of choosing a low-cost strategy. Second, management expectations will affect cost stickiness. Optimistic expectations will increase cost stickiness, while pessimistic expectations will reduce cost stickiness. Third, management expectations can adjust the relationship between business strategy and cost stickiness in terms of government-created advantages (GCAs). If management expectations tend to be …
What Are You Saying? Using Topic To Detect Financial Misreporting, Nerissa C. Brown, Richard M. Crowley, W. Brooke Elliott
What Are You Saying? Using Topic To Detect Financial Misreporting, Nerissa C. Brown, Richard M. Crowley, W. Brooke Elliott
Research Collection School Of Accountancy
We use a machine learning technique to assess whether the thematic content of financial statement disclosures (labeled topic) is incrementally informative in predicting intentional misreporting. Using a Bayesian topic modeling algorithm, we determine and empirically quantify the topic content of a large collection of 10‐K narratives spanning 1994 to 2012. We find that the algorithm produces a valid set of semantically meaningful topics that predict financial misreporting, based on samples of Securities and Exchange Commission (SEC) enforcement actions (Accounting and Auditing Enforcement Releases [AAERs]) and irregularities identified from financial restatements and 10‐K filing amendments. Our out‐of‐sample tests indicate that topic …
Not-For-Profit Entities, March 1, 2020; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Not-For-Profit Entities, March 1, 2020; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Family Entrenchment And Internal Control: Evidence From S&P 1500 Firms, Xia Chen, Mei Feng, Chan Li
Family Entrenchment And Internal Control: Evidence From S&P 1500 Firms, Xia Chen, Mei Feng, Chan Li
Research Collection School Of Accountancy
We examine whether family owners exploit internal control weaknesses for entrenchment purposes and whether the public disclosure requirement under SOX 404 helps alleviate this entrenchment. We find supportive evidence for both questions. In the initial years of SOX 404 implementation (2004 and 2005), ineffective internal control in family CEO firms is more conducive to entrenchment - measured by the occurrence of misstatements, frauds, and related party transactions - than ineffective internal control in nonfamily firms is. With the public disclosure requirement of SOX 404 in place, family CEO firms are more likely to remediate internal control weaknesses, and the resulting …
Cpas As Data Analysts: How Louisiana Accountants Respond To Data-Driven Business Paradigms, Janis C. Weber
Cpas As Data Analysts: How Louisiana Accountants Respond To Data-Driven Business Paradigms, Janis C. Weber
Doctoral Dissertations and Projects
This study considered challenges confronting Louisiana Certified Public Accountants, relating to technological changes to accounting information systems, which necessitated the use of advanced analytical tools. The research emphasized the problem of accountants’ lack of preparedness to use big data analytics in accounting work. The project focused on practicing accountants in Louisiana, to gain their perspectives about big data analytics in accounting, the competitive impact technology shifts have on accounting practice, and preparedness to use accounting analytics in accounting work. The research methodology chosen was a qualitative case study design, which allowed consideration of opinions and perceptions of the individuals experiencing …
The Effect Of Financial Reporting Quality And Capital Structure On Investment Efficiency In Listed Manufacturing Companies, Gusnario Pranata, Fury Khristianty Fitriyah
The Effect Of Financial Reporting Quality And Capital Structure On Investment Efficiency In Listed Manufacturing Companies, Gusnario Pranata, Fury Khristianty Fitriyah
Journal of Accounting Auditing and Business
Investment is one of the activities of the company in order to achieve the objectives of the company, which is generally to make a profit. Companies are required to properly plan and use resources to achieve optimum investment and avoid inefficient conditions for investment (overinvestment and underinvestment). This research aims to determine the effect of financial reporting quality and capital structure on investment efficiency in manufacturing companies listed on the Indonesia Stock Exchange. The control variables used in this research are company age, operating cash flow ratio, company size, tangibility, and Altman Z-Score. Secondary data from manufacturing sector companies listed …
What Else Can Financial Statements Tell You?, American Institute Of Certified Public Accountants (Aicpa)
What Else Can Financial Statements Tell You?, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
The Determinants Of Corporate Social Responsibility Disclosure: Empirical Evidence From Indonesia Listed Firms, Sofik Handoyo
The Determinants Of Corporate Social Responsibility Disclosure: Empirical Evidence From Indonesia Listed Firms, Sofik Handoyo
Journal of Accounting Auditing and Business
The study was motivated by previous research findings that indicate the variations of corporate social responsibilities disclosure among countries. The purpose of the study is to examine the determinants that influence corporate social responsibilities disclosure. The determinants namely the firm size, firm age, earning per share, stock price, and industry type, were examined. The sample of the study is listed firms in Indonesia Stock Exchange that issued sustainability reporting. Content analysis of sustainability reporting using the global reporting initiative standard was conducted to measure corporate social responsibilities disclosure. The determinants were examined using multiple regression analysis with a confidence interval …
Open Meeting Minutes, February 11, 2020, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee
Open Meeting Minutes, February 11, 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, February 11, 2020, Durham, Nc, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee
Open Meeting Agenda, February 11, 2020, Durham, Nc, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Relevance Of Intangible Asset, Equity Book, And Earning Value On Stock Price In Information Technology Era, Filosofi Putri Aulia, Poppy Sofia Koeswayo, Djoemarma Bede
Relevance Of Intangible Asset, Equity Book, And Earning Value On Stock Price In Information Technology Era, Filosofi Putri Aulia, Poppy Sofia Koeswayo, Djoemarma Bede
Journal of Accounting Auditing and Business
This study aims to provide an overview for issuers related to investors' behavior in using the values presented in financial statements in the information technology era, by measuring the moderation effect of intangible assets on the relevance of earnings and book value of equity on stock prices. It tested using a price multiple moderated regression model and LQ45 indexed issuers on the Indonesia Stock Exchange from 2012 to 2018 as a sample. The results of the study show that investors in the Indonesian capital market use the magnitude of profits and intangible assets as a material for consideration in making …
Johnson Funeral Home - Bowling Green, Kentucky (Mss 684), Manuscripts & Folklife Archives
Johnson Funeral Home - Bowling Green, Kentucky (Mss 684), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Collection 684. Records of the Johnson Funeral Home, Bowling Green, Kentucky, and its predecessors Satterfield-Eakin-Dawson Funeral Home and Eakin-Johnson Funeral Home, containing data about the deceased, survivors, funeral details and expenses, and other related information.
Effect Of Market Share And Firm Size On Efficiency And Its Implications To Profitability Of Sharia Insurance In Indonesia, Said Aryonindito, Winwin Yadiati, Sofik Handoyo
Effect Of Market Share And Firm Size On Efficiency And Its Implications To Profitability Of Sharia Insurance In Indonesia, Said Aryonindito, Winwin Yadiati, Sofik Handoyo
Journal of Accounting Auditing and Business
Since Indonesia as a developing country which consists of 87.2% of Muslim citizens, sharia insurance plays an important role. However, this presence of sharia insurance does not show significant growth compared to Malaysia. This study aims to determine whether efficiency may serve as an intermediary variable in linking market share and company size to the profitability of Islamic insurance in Indonesia. It employs secondary data to collect data by involving 11 sharia insurance companies with 4 years ranging from the year 2014 to 2017. The collected data were analyzed through Path analysis and Sobel test with the DEA VRS as …
Materiality In A Review Of Financial Statements And Adverse Conclusions; Statement On Standards For Accounting And Review Services, 25 (February 2020), American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Materiality In A Review Of Financial Statements And Adverse Conclusions; Statement On Standards For Accounting And Review Services, 25 (February 2020), American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Statements on Auditing Standards
No abstract provided.
Assessing The Impact Of Transition From Rules-Based To Principles-Based Accounting In The Recognition Of Revenue: A Study Of Public Companies Listed In The Russell 3000 Index That Elected The Full Retrospective Method Of Accounting, Foday Y. Deen-Conteh
Doctor of Business Administration (DBA)
This research empirically assesses the impact on the financial statements for businesses listed on the Russell 3000 Index after the transition to FASB ASC Topic 606: Revenue from Contract with Customers. The study was focused on the 272 companies that elected the Full Retrospective Method of accounting after transition from rules-based accounting to principles-based accounting. The research applied Gray Comparability Index and Student t-Test to determine the significance of the difference between the ex ante and ex post revenues reported in the Form 10K filed with the Securities Exchange Commission. The companies were divided into all adopters, early-adopters, and non-early …
Codification Of Statements On Standards For Accounting And Review Services, Numbers 21-25, As Of February 2020, American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Standards For Accounting And Review Services, Numbers 21-25, As Of February 2020, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Csr, Corporate Reputation And Financial Performance Of Islamic Banks In Malaysia: Stakeholders’ Perceptions, Mohd Sofian Fatimah Noor Rashidah
Csr, Corporate Reputation And Financial Performance Of Islamic Banks In Malaysia: Stakeholders’ Perceptions, Mohd Sofian Fatimah Noor Rashidah
Student Works (2020-2029)
A review of the extant literature established that the Islamic financial services industry (IFSI) needs to sustain its growth momentum. This is due to the downfall of the world’s largest banks in 2008, which has shaken the global financial industry. Besides, external challenges emerging in the global financial industry have affected the performance of Islamic banks in Malaysia. To overcome such problems, existing reports and several authors have suggested that Islamic banks should get involved in corporate social responsibility (CSR) activities and disclose such activities in the annual reports. It is argued that corporate social responsibility disclosure (CSRD) can increase …
An Illustrative Explanation Of Changes In Ownership Interests, Pearl Hock-Neo Tan
An Illustrative Explanation Of Changes In Ownership Interests, Pearl Hock-Neo Tan
Research Collection School Of Accountancy
The ISCA Breakfast Talk on January 15 brought together 94 members to hear from Dr Pearl Tan, Associate Professor (Education), Singapore Management University. Dr Tan explained and illustrated the principles behind the accounting for changes in ownership interests with and without change in control, in Financial Reporting Standard (FRS) 103 Business Combinations and FRS 110 Consolidated Financial Statements. Although the standards are not new, she emphasised that clarity in their principles is essential in group reporting.
Consequences Of Disclosing Clinical Trial Results: Evidence From The Food And Drug Administration Amendments Act, Thomas Borveau, Vedran Capkun, Yin Wang
Consequences Of Disclosing Clinical Trial Results: Evidence From The Food And Drug Administration Amendments Act, Thomas Borveau, Vedran Capkun, Yin Wang
Research Collection School Of Accountancy
We examine how the U.S. Food and Drug Administration Amendments Act (FDAAA) of 2007, which requires additional disclosures regarding clinical trial results, impacts information asymmetry between the disclosing pharmaceutical firm and capital market participants, the general public, academics, and practitioners. We document a reduction in information asymmetry in capital markets. We also document an increase in adverse event and product problem complaint reports filed against the pharmaceutical firms to the FDA and a higher number of drug and medical device recalls for affected firms after the FDAAA enactment. Finally, cross-sectional analyses suggest that the increase in FDA complaint reports and …
(When) Does Transparency Hurt Liquidity?, Karthik Balakrishnan, Aytekin Ertan, Yun Je Lee
(When) Does Transparency Hurt Liquidity?, Karthik Balakrishnan, Aytekin Ertan, Yun Je Lee
Research Collection School Of Accountancy
Conventional wisdom suggests that increases in public information improve market liquidity. However, if greater public information incentivizes only sophisticated investors to produce private information, it could exacerbate information asymmetry among investors and thus reduce liquidity. We explore this argument on a sample of mortgage-backed securities (MBSs) by using a recent European regulation that mandates complex disclosures about the individual loans underlying MBSs. We find that the liquidity of the debt tranches of disclosed MBSs declines by 23% post-regulation. Our inferences are stronger when the securities are harder to value and when the disparity in investor sophistication is higher. In contrast …
The Role Of Bonus Allocation In Project Investment: An Experimental Study Using Balanced Scorecard (Bsc) Training Treatment, Fauziah Rahman, Harry Suharman, Sofik Handoyo
The Role Of Bonus Allocation In Project Investment: An Experimental Study Using Balanced Scorecard (Bsc) Training Treatment, Fauziah Rahman, Harry Suharman, Sofik Handoyo
Journal of Accounting Auditing and Business
This research aims to determine the role of bonus allocation and balanced scorecard training in the selection of investment projects. This research used a controlled laboratory experiment method with a pretest-posttest control group experimental design which involves two groups, namely the experimental group and the control group. The experiment was carried out on 46 accounting graduate students as participants. The results of this research indicate that in selecting the investment projects, participants tend to comply with the bonus allocation policies and that balanced scorecard training is capable of predisposing participants to select projects that are oriented to long-term benefits by …
The Effect Of Cash Holding, Firm Size, And Financial Leverage To Earning Management In State-Owned Enterprises (Soes), Muhammad Elmas Fadlli, Khairunnisa M.M.
The Effect Of Cash Holding, Firm Size, And Financial Leverage To Earning Management In State-Owned Enterprises (Soes), Muhammad Elmas Fadlli, Khairunnisa M.M.
Journal of Accounting Auditing and Business
This research was conducted to determine the simultaneous and partial influence between cash holding, firm size, and financial leverage on earnings management in SOEs Companies listed on the Indonesia Stock Exchange during 2012-2018. The method in this study used a quantitative method. This research uses descriptive research with case study research type. The sampling technique in this study used a purposive sampling technique by obtaining 12 sample companies with a period of 7 years to obtain 84 sample units. This research used a logistic regression analysis method using SPSS 25.0 software. The results of this study indicate that cash holding …
Impact Of Corporate Sustainability On Firm Value: Indonesian Context, Muhammad Yusuf Shalihin, Harry Suharman, Dede Abdul Hasyir
Impact Of Corporate Sustainability On Firm Value: Indonesian Context, Muhammad Yusuf Shalihin, Harry Suharman, Dede Abdul Hasyir
Journal of Accounting Auditing and Business
Sustainability reports emerge as a critical problem in the business world. Companies do not merely pursue profit maximization, but must pay attention to non-financial factors to maintain long-term growth. This study aims to investigate the relationship between company sustainability and company value. This study involved a sample of companies included in the proper index listed on the capital market and included in the category of 45 of the most actively traded companies (LQ45) on the Indonesia Stock Exchange with a study period of 2015-2018. Sample selection by purposive sampling method with the final results obtained 20 sample companies that meet …
Analysis Of Company Performance Measurement Using The Balanced Scorecard Method, Arif Setiawan, Andry Arifian Rachman
Analysis Of Company Performance Measurement Using The Balanced Scorecard Method, Arif Setiawan, Andry Arifian Rachman
Journal of Accounting Auditing and Business
This study aims to determine how the performance of the Regional Water Company of Sleman Regency by using the Balanced Scorecard method viewed from a financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. The results of the study show that the performance of the Regional Water Company of Sleman Regency in 2015-2017 can be said to be good, and included in the "healthy" category, with a total performance value of 3,035 in 2015; 3,110 in 2016; and 3,480 in 2017
The Quality Of Local Government Financial Statements And The Use Of Financial Information In Decision Making, Raden Muhammad Rachmansyah Shadiqiawan, Sri Mulyani
The Quality Of Local Government Financial Statements And The Use Of Financial Information In Decision Making, Raden Muhammad Rachmansyah Shadiqiawan, Sri Mulyani
Journal of Accounting Auditing and Business
Financial statements contain information that is very helpful for users in making decisions. This study examines whether there are differences in the use of financial statement information decision making between the local government that obtain unqualified and qualified opinion for their financial statements. This study used the Mann Whitney test for hypothesis testing. Data was collected through a survey using a questionnaire on five local governments in West Java.The results of this study indicate that there are no significant differences in the use of financial statement information for local government decision-making, both in local governments that obtain unqualified and qualified …