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Full-Text Articles in Accounting

Case Studies Of Financial Accounting Theories And Techniques, Walter D. Kearney Iii Jan 2018

Case Studies Of Financial Accounting Theories And Techniques, Walter D. Kearney Iii

Honors Theses

The following thesis contains twelve case studies that cover an array of accounting topics and theories. Each case presents some type of accounting problem in a real world setting that is followed by analysis. The reasoning behind each case is supplemented by findings from the Financial Accounting Standards Board Codification, topics covered in intermediate accounting, and/or findings from Excel exercises. Each case provides a deeper and more complete understanding of a unique accounting technique or situation. For each case, some type of confirming information or reference is included. Every chapter within the thesis is independent of all others.

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Hong Kong Unrest And Implications For The Hang Seng Index, Lucia Morales, Bernadette Andreosso-O’Callaghan Jan 2018

Hong Kong Unrest And Implications For The Hang Seng Index, Lucia Morales, Bernadette Andreosso-O’Callaghan

Articles

With the September 2014 ‘Umbrella Revolution’ in Hong Kong, China faced one of the biggest political challenges since the Tiananmen Square events. Beijing’s proposed electoral reform was perceived as a direct attack to democracy, and the ensuing protest triggered concerns amid local and international investors; the financial sector took the hardest hit, with stocks of companies exposed to the Hong Kong market facing significant losses. Volatility continued to increase to a seven-month high over worries that the student blockade in Hong Kong’s streets could drag on for longer than expected. The econometric-based analysis in this paper looks at the implications …

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Lessons From The Global Financial Crisis–The Case Of Mainland China And Hong Kong, Lucia Morales, Bernadette Andreosso-O’Callaghan Jan 2018

Lessons From The Global Financial Crisis–The Case Of Mainland China And Hong Kong, Lucia Morales, Bernadette Andreosso-O’Callaghan

Articles

The analysis of the intertwined reactions of Hong Kong and Mainland China to the 2008 Global Financial Crisis is considered in this study through the lenses of their stock markets. The GARCH-based analysis of stock market performance over the period December 2011–December 2014 shows that trade and equity sectors were the sectors most affected by the global recession; volatility was prevalent on the Shanghai stock market, whereas volatility persistence characterised the Hong Kong stock market. The results also show that the two stock markets recovered quite quickly. Tight controls applied by the financial authorities helped ensure some stability during the …

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How Do Specialist Expertise, Auditor-Specialist Communication, And Time Pressure Affect Auditors’ Use Of Specialists’ Valuations?, Sara Gochnauer Jan 2018

How Do Specialist Expertise, Auditor-Specialist Communication, And Time Pressure Affect Auditors’ Use Of Specialists’ Valuations?, Sara Gochnauer

Electronic Theses and Dissertations

This study experimentally investigates auditors’ reliance on specialists’ work regarding complex estimates. Specifically, this paper examines how the relevance of specialists’ expertise (or the degree to which their prior experience matches the current task), the opportunity for auditor-specialist pairs to communicate, and the level of time pressure affect the extent to which auditors rely on specialists’ estimates. To investigate the research question, I employ a mixed experimental design in an abstract setting, where college students take on the roles of auditor and specialist and work in auditor-specialist pairs to complete an estimation task. I manipulate the relevance of specialists' expertise …

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Collaboration And The Emerging Craft Brewing Industry: An Exploratory Study, Alonso Duarte, Nevil Alexander, Seamus O'Brien Jan 2018

Collaboration And The Emerging Craft Brewing Industry: An Exploratory Study, Alonso Duarte, Nevil Alexander, Seamus O'Brien

Research outputs 2014 to 2021

In adopting various elements associated with the theory of collaboration, this exploratory study investigates collaboration in the context of predominantly micro- and small craft breweries. The findings revealed that collaboration within other brewers helped increase product quality, gain basic knowledge of new recipes, and enhance strategic knowledge about the industry. The applicability of the elements related to the theory of collaboration was confirmed. For instance, the element of stakeholders of a problem domain was aligned with the notion that craft brewery operators’ actions, including collaboration, can have significant impacts on the problem domain that brought them together

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Towards An Improved Typology Approach To Segmenting Cultural Tourists, Ganghua Chen, Songshan (Sam) Huang Jan 2018

Towards An Improved Typology Approach To Segmenting Cultural Tourists, Ganghua Chen, Songshan (Sam) Huang

Research outputs 2014 to 2021

This study aims to improve the cultural tourist typology methodology that uses cultural centrality and depth of cultural experience in its framework. Using a sample of Chinese tourists in Macau (n = 595) collected via questionnaire surveys, the study confirmed the determination effect of cultural centrality on depth of cultural experience. Subsequently, the study demonstrated an improved approach that eliminates such a determination effect in typology identification. Compared to McKercher's () approach, the improved typology presents a balanced segmentation of cultural tourists and distinguishes the segments more clearly in their sociodemographic characteristics. The improved typology generated more meaningful practical implications.

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The Cpa Exam Is Changing: Are The Professors Ready?, Michelle S. Freeman Jan 2018

The Cpa Exam Is Changing: Are The Professors Ready?, Michelle S. Freeman

ETSU Faculty Works

Accounting professors will now be accountable for teaching their students to think critically, analyze, and evaluate information. The pressure to change accounting higher education cannot be ignored with the new version of the CPA exam, released in April 2017, which now tests analysis and evaluation skills. Have the professors made the changes in their classrooms that will help their students to be successful with this format of questioning? This research seeks to find whether professors have indeed embraced pedagogy that will enhance students’ ability to develop higher order thinking skills. The study begins by explaining changes to the CPA exam. …

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Forensic Detection For Earnings Management In Selected Code Law Nations Of Europe, Jef Lee Garner Jan 2018

Forensic Detection For Earnings Management In Selected Code Law Nations Of Europe, Jef Lee Garner

Walden Dissertations and Doctoral Studies

This study investigated earnings management in European firms. The private investors became victims of manipulated earnings where few laws offered regulatory oversight. The study forensically examined the attributes of earnings management identified using a discretionary accrual model published in Jones' work and Schippers' work. The firms' managers should fulfil agency theory when they made reporting decisions, and they should act in the investors' best interests to fulfil stewardship theory. The managers failed as they seemed to favor insiders when they reported manipulated earnings to outsiders like small investors even though the managers published financial reports conforming to the International Financial …

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Strategies To Minimize Profit Loss From Small Business Enterprise Credit Rejections, Alfred Nwagbo Jan 2018

Strategies To Minimize Profit Loss From Small Business Enterprise Credit Rejections, Alfred Nwagbo

Walden Dissertations and Doctoral Studies

Institutional policies or terms and conditions of credit allocation complicate the demand and supply of small business enterprise (SBE) credit, causing lost profits. Banks leaders losing 28% of profitable projects because of the high rejection rate of credit applications for SBE loans is a concern. The purpose of this multiple case study was to explore strategies Southeastern Nigerian state bank leaders use to minimize lost profit from SBE credit rejections. The conceptual framework that grounded this study was credit rationing focused on the lender-borrower relationship. Data collection involved reviews of company documents and face-to-face semistructured interviews of 6 participants from …

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Improving Accounting Education, Frances Ruth Woolfolk Jan 2018

Improving Accounting Education, Frances Ruth Woolfolk

Theses and Dissertations

This thesis examines and explores the potential of active teaching methods inside and outside the classroom. This literature review analyzes studies of accounting programs in different countries including the United States. The previous literature suggest that students perform better through active methods of teaching, rather than the traditional form of teaching in accounting programs. The findings also suggest that active teaching methods better prepare students for field work in accounting versus the traditional teaching methods. This analysis has two implications for accounting education. First, it provides a deeper understanding for the need of experiential learning in accounting degree programs. Second, …

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Impact Of Experiential Learning In Cross Disciplinary Projects, Cassandra M. Cameron Jan 2018

Impact Of Experiential Learning In Cross Disciplinary Projects, Cassandra M. Cameron

Williams Honors College, Honors Research Projects

In higher education, immersion in real-world experience is essential for students’ professional development. This paper seeks to examine the facets of importance within experiential learning while participating in cross disciplinary projects. First, an anecdotal experience of participating in a national financial competition as transcribed by the author is provided in Section I. This will provide personal reflection of the various benefits associated with the project. Section II follows with a review of relevant literature to connect the aforementioned benefits to experimental and empirical evidence. Section III provides the manuscript submitted to and chosen as a finalist of the Financial Service …

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Predicting Accounting Misstatements With The Banking Industry, Tung Phung Jan 2018

Predicting Accounting Misstatements With The Banking Industry, Tung Phung

Summer Community of Scholars Posters (RCEU and HCR Combined Programs)

No abstract provided.

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Integrated Solution For Financial Analysis Case Studies, Nicole Park Jan 2018

Integrated Solution For Financial Analysis Case Studies, Nicole Park

Honors Theses

I completed an internship in the summer of 2017 with the same company, so I have a fairly concrete concept of what my full-time role will entail, specifically which skills will be helpful to me on the job. One of my cases during the summer internship involved determining the impact of a city's fiscal policies and resource allocation on city departmental performances to inform future budgetary decisions. I was able to locate the city's budget documents (usually between 100 and 200 pages) and financial statements and quickly find the numbers my team needed since I was familiar with the format …

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Strategies For Improving Profitability Through Effective Internal Controls, Melissa M. Washington Jan 2018

Strategies For Improving Profitability Through Effective Internal Controls, Melissa M. Washington

Walden Dissertations and Doctoral Studies

Between 2007 and 2009, the United States experienced a financial crisis. Many businesses experienced difficulties obtaining funds for projects and working capital due to the great recession. As a result, many business owners filed for bankruptcy. The purpose of this multiple case study was to explore strategies that some small business owners in the construction industry used when implementing internal control processes to improve profits. The study population entailed 6 individuals in the southeast region of the United States who successfully implemented internal control processes to improve profits. The data collected were from face-to-face interviews, analysis of company documents, and …

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Strategies To Reduce Excessive Transition Costs To The International Financial Reporting Standards, Mohammad Abuarqoub Jan 2018

Strategies To Reduce Excessive Transition Costs To The International Financial Reporting Standards, Mohammad Abuarqoub

Walden Dissertations and Doctoral Studies

The excessive cost of the transitioning from the Generally Accepted Accounting Principles (GAAP) to the International Financial Reporting Standards (IFRS) is a vital business challenge. Based on the transaction cost economics (TCE) theory, the purpose of this qualitative single case study was to explore strategies that some of the organizational financial professionals use to minimize excessive transition costs from GAAP to IFRS accounting systems. Data were collected from 3 financial professionals of a corporation located in the west coast region of Northern California using semistructured interviews, besides reviewed public records, and studies of developed countries that adopted IFRS. Using the …

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Short Sellers And Corporate Disclosure, Xia Chen, Qiang Cheng, T. Luo, Heng Yue Jan 2018

Short Sellers And Corporate Disclosure, Xia Chen, Qiang Cheng, T. Luo, Heng Yue

Research Collection School Of Accountancy

We examine how short sellers affect corporate disclosures using a natural experiment. From May2005 to July 2007, the SEC implemented a pilot program by randomly selecting one third ofRussell 3000 stocks and removing the short sale price tests for these stocks (referred to as pilotfirms), leading to lower short-selling constraint, without changing the requirement for other firms(referred to as control firms). We compare the change in corporate disclosures between the pilotfirms and the control firms during this period. We find that compared to the control firms, thepilot firms are more likely to issue good news management forecasts without changing theissuance …

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The Effect Of Ssap 101 On Loss Provisioning By Property-Casualty Insurers, Jiang Cheng, Travis K. Chow, Tzu-Ting Lin, Tee Yong Jeffrey Ng Jan 2018

The Effect Of Ssap 101 On Loss Provisioning By Property-Casualty Insurers, Jiang Cheng, Travis K. Chow, Tzu-Ting Lin, Tee Yong Jeffrey Ng

Research Collection School Of Accountancy

This paper examines whether the adoption of the Statement of Statutory AccountingPrinciples (SSAP) 101, a new accounting standard that significantly limits management’sdiscretion in both the recognition and measurement of tax contingencies, affects the lossprovisions of property-casualty (PC) insurers. We find that PC insurers significantly reducetheir loss provisions after SSAP 101 adoption, particularly those with greater ex anteexposure to SSAP 101, consistent with reduced incentives to establish loss reserves for taxpurposes. Additionally, PC insurers with greater exposure to SSAP 101 show increasedearnings persistence and decreased returns on asset volatility, suggesting improved insurertransparency and an improved overall risk profile via tax avoidance …

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Codification Of Statements On Auditing Standard, Numbers 122 To 133, As Of January 2018, American Institute Of Certified Public Accountants (Aicpa) Jan 2018

Codification Of Statements On Auditing Standard, Numbers 122 To 133, As Of January 2018, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

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Codification Of Statements On Standards For Attestation Engagements, Number 18, As Of January 2018, American Institute Of Certified Public Accountants (Aicpa) Jan 2018

Codification Of Statements On Standards For Attestation Engagements, Number 18, As Of January 2018, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

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Do Accounting Firm Consulting Revenues Affect Audit Quality? Evidence From The Pre- And Post-Sox Eras*, Ling Lei Lisic, Linda A. Myers, Robert Pawlewicz, Timothy Seidel Jan 2018

Do Accounting Firm Consulting Revenues Affect Audit Quality? Evidence From The Pre- And Post-Sox Eras*, Ling Lei Lisic, Linda A. Myers, Robert Pawlewicz, Timothy Seidel

Faculty Publications

In recent years, public accounting firms have experienced a steady increase in the proportion of their revenues generated from consulting services. Although growth in consulting revenue following the Sarbanes-Oxley Act (SOX) has been generated primarily from services provided to nonaudit clients, regulators have expressed concerns about the potential implications of this increase for audit quality. In contrast, accounting firms assert that the expertise developed by their consulting professionals helps them to provide better quality audits. We examine the relation between the proportion of accounting firm consulting revenue to total revenue and audit quality and investor perceptions of audit quality. Because …

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General Accounting And Auditing Developments, 2018/19; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2018

General Accounting And Auditing Developments, 2018/19; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Employee Benefit Plans Industry Developments - 2018; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2018

Employee Benefit Plans Industry Developments - 2018; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Employee Benefit Plans, January 1, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Jan 2018

Employee Benefit Plans, January 1, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Revenue Recognition, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Jan 2018

Revenue Recognition, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Women’S Initiatives Executive Committee: Educating, Advocating, Advancing, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee Jan 2018

Women’S Initiatives Executive Committee: Educating, Advocating, Advancing, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

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Cpa Firm Sponsorship Success Toolkit, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee Jan 2018

Cpa Firm Sponsorship Success Toolkit, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

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Not-For-Profit Entities Industry Developments - 2018; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2018

Not-For-Profit Entities Industry Developments - 2018; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Employee Benefit Plans, January 1, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Jan 2018

Employee Benefit Plans, January 1, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Guide: Soc 2 Reporting On An Examination Of Controls At A Service Organization Relevant To Security, Availability, Processing Integrity, Confidentiality, Or Privacy, January 1, 2018, American Institute Of Certified Public Accountants (Aicpa) Jan 2018

Guide: Soc 2 Reporting On An Examination Of Controls At A Service Organization Relevant To Security, Availability, Processing Integrity, Confidentiality, Or Privacy, January 1, 2018, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Strategies Used By Women To Secure Sba's 8(A) And 504 Loan Financing, Valencia Y. Locust Jan 2018

Strategies Used By Women To Secure Sba's 8(A) And 504 Loan Financing, Valencia Y. Locust

Walden Dissertations and Doctoral Studies

Many woman small business owners lack strategies to obtain Small Business Administration's (SBA) 8(a) and 504 Loan financing to start and grow their businesses. This exploratory case study explored strategies that 5 women business owners used to secure SBA's 8(a) and 504 Loan financing. The TPB and feminist theory were the conceptual frameworks used in this multiple case study. In-depth, semistructured interviews with purposively selected women small business owners supplemented a review of loan acceptances and certifications. Yin's 5-step analysis guided the coding process of participants' responses, and member checking verified the transcription accuracy and that emerging themes and inferences …

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