Accounting Commons^™

Academia-Industry Alliance Can Boost Accountancy In Laos, Clarence Goh, Sanva Saephan

Research Collection School Of Accountancy

Surrounded by Myanmar, Cambodia, China, Thailand, and Vietnam, the landlocked nation of Laos has often struggled to escape from the shadows of its larger neighbours. However, Laos has steadily opened its doors to the world over the past few decades and has developed ambitious plans to grow its economy. ... It was in the spirit of deepening collaboration that we embarked on a recent study trip to the Laotian cities of Vientiane and Luang Prabang with 29 undergraduate students from Singapore Management University (SMU).

Corporate Governance: Avoid The Groupthink Pitfall, Themin Suwardy

Research Collection School Of Accountancy

Consensus due to similar personal backgrounds, lack of diversity in views and failure to see things from others’ perspective can lead to bad decisions.

Global Educational Tours And Business Simulations: Challenges And Benefits Of Experiential Learning In Executive Mba Programs, Uday S. Tate, Deepak Subedi, Suneel Maheshwari

Atlantic Marketing Association Proceedings

No abstract provided.

Standard Oil Company Of Kentucky (Sc 3331), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 3331. Receipts, promotional material, and a photograph of a sign documenting the operation of the Standard Oil Company service station at the corner of College and Seventh streets in Bowling Green, Kentucky. Also includes a paper by Michael Mathews for a museum internship in which he examined the items in the collection. Because of the deteriorated condition of many of the originals, they could not be kept without causing damage to other material. A month of inventory sheets were kept from December 1922 to show a typical month’s operation for the station.

Open Meeting Agenda, February 12, 2019, New Orleans, La, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Open Meeting Minutes, February 12, 2019, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Preventing Accounting Fraud, Singapore Management University

Perspectives@SMU

Technology can help identify possible fraud but it might not overcome ‘capture theory’

Earnings Relevance Changes Post The Egyptian Revolution Crisis, Sara Abdallah

Business Administration

Purpose – This paper aims to investigate whether the value relevance of accounting information has been affected by the occurrence of the Egyptian revolution financial crisis. More specifically, this paper examines the value relevance changes of three key accounting constructs: operating cash flow, normal nondiscretionary accruals and discretionary accruals before and after the Egyptian revolution crisis.

Design/methodology/approach – Ordinary Least Squares (OLS) regression is used to examine the changes in earnings value relevance across before and after the Egyptian revolution crisis. The performance matched Jones model (Kothari et al., 2005) is used to estimate the discretionary accruals.

Findings – After …

The Examiniation Of Entrepreneurial Investment Tax Credits: Angel Vs. Crowdfunding Investing, Laura Barthel

PhD in Business Administration Dissertations

Equity-investment credits are prevalent in the United States and other countries (Bell and Woodmansee, 2016), yet little evidence exists about the effectiveness of these credits at incentivizing individuals to invest. The intent of these credits is to spur entrepreneurial activity and in turn economic development (Acs, Asterbro, Audretsch, and Robinson, 2016; Bell, Wilbanks, and Hendon, 2013; Erken, Donselaar, and Thurik, 2016). The current study experimentally tests the influence of a tax credit on an individual’s likelihood to invest in startups across two risk settings, which parallel Angel and Crowdfunding investing methods.

The study finds an equity-investment tax credit is effective …

Proposed Interpretation: State And Local Government Client Affiliates (Formerly Entities Included In State And Local Government Financial Statements), January 11, 2019 ,Comments Are Requested By March 11, 2019; Exposure Draft (American Institute Of Certified Public Accountants),, 2019, January 11, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

The Zookeeper's Secret: Finding Your Calling In Life, Erica Knight

Marriott Student Review

Does the question, "What do you want to be when you grow up?" frighten you? Funny how no one considers themselves a "grown up", but there comes a time when we stop asking this question.

Book Review: "Mean Business: How I Save Bad Companies And Make Good Companies Great" By Al Dunlap, Jennifer Ann Goldsberry

Marriott Student Review

No abstract provided.

Book Review: Beyond Juggling, Marianna Richardson

Marriott Student Review

No abstract provided.

Common Sense Communication: Four Keys To Communicating Your Way To The Top, Elisabeth J. Andersen

Marriott Student Review

No abstract provided.

Forced Labor In Hong Kong, Kylan Rutherford

Marriott Student Review

Domestic workers are among the most exploited groups, composing 24% of the estimated 45.8 million forced laborers worldwide. The market for domestic workers has expanded especially rapidly in the Asia-Pacific region; in Hong Kong alone, there are currently 360,000 domestic workers—about 10% of Hong Kong’s workforce—mostly originating from the Philippines and Indonesia (Hincks, 2017). 94% of these workers show signs of exploitation or forced labor (Kang, 2017). The nature of their work in a foreign country limits their access to government protection, forces them to comply with illegally high recruitment fees, and can push them to submit to abuse in …

Don't Gamble With Aloha, Victoria Beecroft

Marriott Student Review

No abstract provided.

Executive Spotlight: Ahmad Corbitt, Ryan Yauney

Marriott Student Review

No abstract provided.

Coping Mechanisms To Failure And Adversity, Jacob Thorpe

Marriott Student Review

No abstract provided.

Navigating Sino-American Business Relationships, Ryan Stenquist

Marriott Student Review

Relationships between American and Chinese companies have never been more important or profitable as they are now. With linguistic, moral, governmental, and legal systems developed entirely independent of each other for thousands of years, these relationships also prove the most difficult and complex to navigate. This article explores mistakes foreigners often make while doing business in China, the current environment and culture of joint ventures with native Chinese, and how to succeed in the challenging yet rewarding economy now opening up to the world.

Buzzwords, Sarah Romney

Marriott Student Review

No abstract provided.

Work-Life Balance: Denmark Vs. Usa, Sarah Gardner

Marriott Student Review

No abstract provided.

Full Issue: The Balancing Act (Volume 2: Issue 3), Marianna Richardson

Marriott Student Review

The balancing act of contemporary life can be exhausting. Rarely is rewarding work, deeply satisfying relationships, and rejuvenating self-care tied up in a package and delivered on your doorstep. Sandholtz, Derr, Buckner, and Carlson, ask the question, “Has life for the dedicated post-modern careerist been reduced to ‘You’re born, you juggle, then you die?’” Hopefully, that is not the pre-destined fate of all contemporary adults.

In this issue of Marriott Student Review, our authors explore the balancing act of business professionals who teeter between relationships and work, as well as success and failure in their external and internal lives.

The Influence Of Corporate Social Responsibility (Csr) Disclosures On Corporate Financial Performance With Industrial Types As Moderating Variables, Ivani Juni Nainggolan, Sofik Handoyo

Journal of Accounting Auditing and Business

This study aims to examine the effect of implementing Corporate Social Responsibility (CSR) on the company's financial performance, with the industry type as a moderating variable. CSR disclosure was measured using CSR disclosure under ISO 26000. Return on Asset is a proxy to measure the company’s financial performance. The type of industry was divided into a high profile and low-profile company. The research subjects are the leading sector companies (raw material producing industries) and the second sector (manufacturing industries) which consist of various sectors namely agriculture, mining, basic and chemical industries, various industries, and consumer goods which are listed on …

Data Analytics For Auditing Mac 512, Joanna Burkhardt

Library Impact Statements

No abstract provided.

Auditing Standards Board (Asb), January 14-17, 2019, Meeting Agenda, La Jolla, Ca, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Comment Letters On Proposed Interpretation: State And Local Government Client Affiliates (Formerly Entities Included In State And Local Government Financial Statements), January 11, 2019, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

The Interplay Among Tax Specialists, Corporate Tax Behavior, And Tax Accrual Quality, Pradeep Sapkota

LSU Doctoral Dissertations

Do tax specialists improve the accrual quality of tax accounts while simultaneously lowering effective tax rates (ETR)? Tax specialists are associated with lower ETRs. Since prior research finds that companies with lower ETRs are associated with lower financial reporting quality, companies that employ tax specialists may have lower tax accrual quality (TAQ). However, the potential for knowledge spillover and specialization effects suggests that tax specialists may simultaneously lower ETRs and improve TAQ. Thus, tax specialists can have an interesting influence on the joint effect with low ETRs on TAQ. I find that companies with lower ETRs are associated with lower …

Entrepreneurial Intention Of Sari Mutiara Indonesia University Student In Medan, Rosanna Purba

Journal of Accounting Auditing and Business

This study examined factors that influence entrepreneurial intention of college students by using the analysis model that consists of three factors namely personality factors, contextual factors, and demography factors in Sari Mutiara Indonesia University.  Research using survey questionnaires data collection by using an accidental sampling technique with the samples of this research are all the students as much 360 students from 20 different majors. Results of this study showed that : (1) There is a significant effect between the personality factors, such as locus of control and need for achievement with entrepreneurial intention of college students; (2) There is a …

The Role Of Government Internal Control Systems And Utilization Of Information Technology In Quality Reports, Evelytha Goutama, Ivan Yudianto

Journal of Accounting Auditing and Business

This study aims to determine how the implementation of the government internal control system and the use of information technology in improving the quality of local-owned asset reports in the Government of West Bandung Regency, Bandung City, and Subang Regency. This study uses qualitative methods, and data collection is done by interview and documentation techniques to 12 informants who are Heads of Asset Fields in Financial and Asset Management Agency of Bandung City, Subang Regency, and West Bandung Regency. Data analysis is done by reducing data and then presenting data and drawing conclusions on data obtained according to the method …

Grants Expenditure And Capital Expenditure Pattern Analysis, Taufik Nugraha Suryana, Sri Mulyani

Journal of Accounting Auditing and Business

The aim of this research to determine the Political Budget Cycle’s (PBC) patterns in grants expenditure and capital expenditure before, during, and after the regional election in Indonesia in 2012. The method used in this research is a mixed-method, where the first testing used simple regression (quantitative approach) then followed by content analysis (qualitative approach) for getting more finding from the data. Sample method used in this research is based on a purposive sampling method. The results showed that there were Political Budget Cyle’s patterns though there was no significant effect of Regional Election on Grants Expenditure and Capital Expenditure. …