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Articles 6391 - 6420 of 39881
Full-Text Articles in Accounting
Can Investors Benefit From Using Morningstar's Stewardship Grades?, Scott B. Moore, Gary E. Porter
Can Investors Benefit From Using Morningstar's Stewardship Grades?, Scott B. Moore, Gary E. Porter
2017 Faculty Bibliography
Interest in governance led Morningstar to develop a summary measure for mutual fund governance. In contrast to previous work in this area, we focus on whether and how individual investors can use the Stewardship Grade Overall to improve mutual fund selection. We find that regardless of fee structure, top overall governance grade funds impose lower costs on investors regardless of fund investment style. We also find some evidence that choosing funds with the highest stewardship grade may earn positive risk adjusted returns. Stewardship Grade overall may therefore help less sophisticated investors identify better-performing mutual funds.
The Median Employee To Ceo Pay Ratio Disclosure Requirement, Robert Bloom
The Median Employee To Ceo Pay Ratio Disclosure Requirement, Robert Bloom
2017 Faculty Bibliography
In recent years, especially in national political campaigns, there has been much discussion about who is in the top 1% of American wealth, how they landed in this category, and what special income tax provisions perpetuate their status. As a reaction to this debate in this category, the Dodd Frank Act and the Consumer Protection Act of 2010 have mandated disclosure by publicly registered companies to disclose the median employee to CEO pay ratio. The Securities and Exchange Commission has issued specific guidance on this requirement. That is the subject of this article.
Red Alert, Jake Breunig, Priyadashini Chandrashekhar, Trey Gilliland, Landon Hammons, Jeff Mollman, Emma Topp
Red Alert, Jake Breunig, Priyadashini Chandrashekhar, Trey Gilliland, Landon Hammons, Jeff Mollman, Emma Topp
GSP at Murray State University
Red Alert is an app using voice recogni3on so people can call for help. The app is similar to “Hey Siri” present in iPhones and the Cortana feature in Androids. When a person uses his or her first preset keyword, the phone’s voice recogniton software accesses the app, which starts an audio recording, and when the second keyword is used, the app alerts the police. The primary consumer for Red Alert is high school to middle-aged women, with a secondary focus on those who live in urban areas. The technology exists, so the only needed recourse is programming. The risks …
دراسة الاسس الفلسفية والنظرية للاقتصاد والاستهلاك في ظل الفكر اليوناني, صادق علي الطعان
دراسة الاسس الفلسفية والنظرية للاقتصاد والاستهلاك في ظل الفكر اليوناني, صادق علي الطعان
Muthanna Journal of Administrative and Economics Sciences
الغرض من البحث توضيح المسار الاقتصادي للحضارة اليونانية ولاسيما في القرنين الرابع والخامس قبل الميلاد لكونها أسهمت في نضوج الدولة المدنية المعاصرة بما طرحه اعظم الفلاسفة في ذلك الوقت، وتمكنهم من صياغة مفهوم لعلم الاقتصاد وانحسرت تسميته بعلم الاقتصاد المنزلي المتعلق في كيف يمكن للأسرة تدبير أمورها وتلبية حاجاتها المتعددة ، وكانت ابرز الاطروحات تتعلق في الكيفية التي تدرج بها المجتمع القبلي الى المجتمع المدني بأسس اقتصادية جديدة من جانب، ومن جانب اخر ثبتت تلك الفلسفة دعائم كثير من المفاهيم النظرية والعملية في عالم اليوم تمثلت في توضيح معنى الملكية في ضوء تغيرات اسس الداخل والخارج ونمت معها الحاجة الماسة …
Why Audit Teams Need The Confidence To Speak Up, Susan Lightle, Joseph F. Castellano, Bud Baker
Why Audit Teams Need The Confidence To Speak Up, Susan Lightle, Joseph F. Castellano, Bud Baker
Accounting Faculty Publications
A climate of psychological safety is an important prerequisite for effective interpersonal relationships among audit team members and for audit teams to properly meet their fiduciary responsibilities. Audit processes can be more effective and the quality of audits can be improved if auditors understand the concept of psychological safety and its application for audit teams. The failure to create a climate of psychological safety among audit team members can have harmful effects on audit quality, but fortunately CPA firms can take steps to enhance psychological safety and enable more effective audit processes and audit work.
Annual Report Readability: The Case Of Small-Cap Companies, Cecilia W. Ricci
Annual Report Readability: The Case Of Small-Cap Companies, Cecilia W. Ricci
Department of Accounting and Finance Faculty Scholarship and Creative Works
This study proposes to fill a gap in the literature on the readability of annual reports submitted to the SEC by focusing on an area that has not be studied previously: small cap companies. Seven passages of approximately 100 words each were randomly selected from the annual reports of a random sample of fifty companies in the S&P Small Cap 600. The testing of the passages finds that small cap companies’ 10-Ks have readability scores similar to or worse than large cap companies.
Leadership Strategies For Combating Medicare Fraud, Taniesha Michelle Grant
Leadership Strategies For Combating Medicare Fraud, Taniesha Michelle Grant
Walden Dissertations and Doctoral Studies
Healthcare fraud is threatening the economic stability of the U.S. healthcare system and negatively affecting organizational costs. Financial losses from healthcare fraud account for approximately $80 billion per year of the $2.4 trillion healthcare budget. Leadership strategies that may aid in combating Medicare fraud were explored in this qualitative single case study. The criminal violation of trust theory guided the study as it provides healthcare leaders with an understanding of the portion of the fraud triangle over which they have the most control to combat fraud: the opportunity to commit fraud. Data were gathered from review of publically available documents …
Special Education Teachers' Voices On Co-Planning In A Suburban School District, Corinne Jeffers
Special Education Teachers' Voices On Co-Planning In A Suburban School District, Corinne Jeffers
Walden Dissertations and Doctoral Studies
Limited co-planning between special education and general education co-teaching partners has been documented in professional literature as a significant problem. Special education teachers do not adequately co-plan for the implementation of accommodations for students with disabilities educated in the general education classroom. The purpose of this study was to collect and analyze the perceptions of special education teachers in one suburban elementary school district in the United States regarding co-planning with regular education teachers. The theory of self-efficacy was utilized as the conceptual framework to understand how teachers' beliefs and experiences influenced planning and goal setting for special education students. …
Who Reacts To Income Tax Rate Changes? The Relationship Between Income Taxes And The Motivation To Work: The Case Of Azerbaijan, Orkhan Nadirov, Bruce Dehning, Khatai Aliyev, Minura Iskandarova
Who Reacts To Income Tax Rate Changes? The Relationship Between Income Taxes And The Motivation To Work: The Case Of Azerbaijan, Orkhan Nadirov, Bruce Dehning, Khatai Aliyev, Minura Iskandarova
Accounting Faculty Articles and Research
This research investigates the effects of income taxation on the motivation to work by employing a survey method for the Azerbaijan population. The two research questions of interest are, if subjects consider income taxes when deciding how many hours to work and how subjects would react to a hypothetical 5% income tax rate increase. Also examined are the responses to these questions between subjects with different socio-economic characteristics. Examining cross-sectional data of 326 respondents reveals that income taxes do not influence Azerbaijan labour market participants’ motivation to work, regardless of their socio-economic characteristics. Empirical results indicate that reactions to hypothetical …
Cash Flow Training And Improved Microfinance Outcomes, Marc J. Epstein, Kristi Yuthas
Cash Flow Training And Improved Microfinance Outcomes, Marc J. Epstein, Kristi Yuthas
Business Faculty Publications and Presentations
Despite its promise as a powerful tool for alleviating poverty, research suggests that microfinance has had only a modest impact on development. Misallocation of funds by clients has been implicated as a major impediment to microfinance success. In this study, clients received training on how to track (but not manage) their cash flows during the first two meetings of the microfinance loan cycle. Examination of weekly cash flow shows that clients immediately invested the majority of their funds into the businesses and carefully managed revenues and expenditures to maintain sufficient food and other household expenditures throughout the loan cycle. It …
التحديات الاقتصادية للإرهاب و ممكنات تجفيفه مع إشارة لحالة العراق, مهدي خليل شديد
التحديات الاقتصادية للإرهاب و ممكنات تجفيفه مع إشارة لحالة العراق, مهدي خليل شديد
Muthanna Journal of Administrative and Economics Sciences
يتناول البحث التحديات الاقتصادية للإرهاب وسبل معالجته من خلال تقديم البرامج والسياسات الاقتصادية التي تساعد في معالجة الفقر والتوزيع العادل للثروة والدخل بين فئات وأفراد المجتمع ، ولاسيما بعد زيادة حدة الإرهاب بعد أحداث 11 ايلول 2001 .على أن البحث استنتج إمكانية تجنب الإرهاب باستخدام المتغيرات الاقتصادية على أساس أن كلا من الإرهاب والاقتصاد إنما يعبران ضمنا عن السلوك الإنساني مع خصوصية كلٍ منهما ، كما استنتج البحث أن البلدان النفطية أكثر عرضة لطموحات الجماعات الإرهابية لسهولة السيطرة على منابع النفط من جهة وضعف وهشاشة مؤسسات الدولة من جهة أخرى ، إلا أن هذا الاستنتاج لا ينطبق على العراق لان …
دور الروابط التنظيمية والمجتمعية في تعزيز قراري المشاركة والأداء دراسة تحليلية لآراء عينة من العاملين في مديرية توزيع كهرباء الديوانية, عامر علي حسين العطوي
دور الروابط التنظيمية والمجتمعية في تعزيز قراري المشاركة والأداء دراسة تحليلية لآراء عينة من العاملين في مديرية توزيع كهرباء الديوانية, عامر علي حسين العطوي
Muthanna Journal of Administrative and Economics Sciences
يهدف البحث الحالي إلى اختبار دور الروابط التنظيمية والمجتمعية في تعزيز قراري المشاركة والأداء في عينة من العاملين في مديرية توزيع كهرباء الديوانية بلغ عددها (100) فرد. وتفترض الدراسة ان الروابط التنظيمية والمجتمعية تزيد من مستوى الأداء الوظيفي ومستوى سلوك المواطنة التنظيمية، كما تفترض الدراسة ان ارتفاع الروابط التنظيمية والمجتمعية يقلل من نوايا العاملين في ترك العمل. وقد استخدم الاستبيان كأداة قياس رئيسة لجمع بيانات البحث والتي تم تصميمها بالاعتماد على مقاييس جاهزة في الدراسات السابقة. وقد استخدم البحث عدد من الوسائل الإحصائية المناسبة مثل المتوسط الحسابي والانحراف المعياري ومعامل الارتباط البسيط. وقد أظهرت نتائج الدراسة صحة اغلب الفرضيات وفي …
Users’ Perceptions Of The Drivers For Corporate Sustainability Disclosures Made By Chinese Listed Companies, Junru Zhang
Users’ Perceptions Of The Drivers For Corporate Sustainability Disclosures Made By Chinese Listed Companies, Junru Zhang
Theses: Doctorates and Masters
China’s economy and development over decades has achieved not only its national prosperity, but also a significant degree of concern about corporate sustainability. As a vehicle of communication to society, corporate sustainability disclosures (CSD) are considered the most effective and efficient, facilitating the empowerment and acknowledgement of stakeholders in the quest for, and understanding of, sustainability. Much research has investigated the influential factors of CSD based on theories developed from Western standards and economy; however, very limited research considers the driving forces created by cultural and political influences based on the understanding of the perceptions of corporate sustainability among stakeholders …
A Quantitative Examination Of The Relationship Between Age, Gender, And Burnout In Public Accounting Professionals In A United States National Firm, Jamie Stowe
Doctoral Dissertations and Projects
Scholars and practitioners agree burnout is a significant problem plaguing the public accounting industry. Burnout is a condition that results from long periods of excessive strain on personal resources, and is often found in public accounting professionals due to the high stress and deadline-driven environment. As the causes for burnout are better understood, the focus has turned to why some individuals are more likely to burnout than others. Identifying who has a tendency to burnout can only help in the quest for solutions. The purpose of this correlational quantitative study was to test the theoretical framework of Maslach and Jackson …
A Comprehensive Review Of Accounting Through Case Studies, William O'Keefe
A Comprehensive Review Of Accounting Through Case Studies, William O'Keefe
Honors Theses
The following collection of case studies serves as an overview of important concepts in financial reporting. Every publicly traded company is subject to the same financial accounting standards, meaning these concepts have important real-world applications. The goal of this thesis was to investigate further into the specifics of these concepts to gain a better understanding of their impact on the decision-making processes of these companies. The standards that these companies must follow are not uniformly applied to all companies, so the majority of accountants' work comes from assuring that each company's subjective interpretation of the standards is appropriate. The end …
Research And Analysis Of Selected Financial Reporting Topics, Edward Donelson Lake
Research And Analysis Of Selected Financial Reporting Topics, Edward Donelson Lake
Honors Theses
Throughout the 2015-2016 school year, I completed several different cases within the realm of financial reporting and accounting. The purpose of this research was not only to familiarize myself with financial reporting methods but also to take a deep dive into the intricacies of financial statements. Thus, this thesis paper will look vastly different than most theses submitted to the Honors College, for it covers a broad range of topics rather than honing in on just one area. The cases range from private companies to public companies, some domestic and some international. Throughout my research, one will find that any …
Small Retail Business Strategies To Detect And Prevent Employee Fraud, Comfort G. Akuh
Small Retail Business Strategies To Detect And Prevent Employee Fraud, Comfort G. Akuh
Walden Dissertations and Doctoral Studies
Small businesses have an important role to play in the U.S. economy. However, employee fraud can jeopardize the sustainability of small businesses. Grounded on Cressey's fraud triangle theory, the purpose of this multiple case study was to explore strategies used by selected managers and owners of small retail businesses to detect and prevent employee fraud. Ten participants from 5 small retail businesses participated in the study. Nine participated in a face-to-face semistructured interview, and 1 participated in a telephone interview. These participants included 5 owners and 5 managers of small retail businesses in the state of Michigan in the United …
Accountants And Accounting Educators' Perceptions Of Accounting Certifications/Accreditations And Communication Divides, Brigitte A. Bennerson
Accountants And Accounting Educators' Perceptions Of Accounting Certifications/Accreditations And Communication Divides, Brigitte A. Bennerson
Walden Dissertations and Doctoral Studies
Global changes to business exchanges of goods, services, capital, technology, and knowledge requires accountants to have more diverse skill sets than in the past. Practitioners' documented concerns about accounting graduates' inability to function globally. The purpose of this exploratory qualitative study was twofold: (a) to explore accounting practitioners' and educators' perceptions of the Certified Public Accountant and other accounting certifications and accreditations, and (b) to explore possible communication divides between accounting academia and professionals that may be creating a gap between what employers expect and what they receive from graduates. Phone interviews were conducted with 5 practicing accounting educators and …
Analysis Of Public Accountants: What Personality Traits And Skill Sets Distinguish Auditors And Tax Accountants In The Public Accounting Sphere?, Lauren Madison Wood
Analysis Of Public Accountants: What Personality Traits And Skill Sets Distinguish Auditors And Tax Accountants In The Public Accounting Sphere?, Lauren Madison Wood
Undergraduate Honors Thesis Collection
The two main career paths within public accounting are auditing and tax accounting. Auditors render an opinion as to whether a client’s financial statements are fairly presented, while tax accountants provide tax-planning services and prepare tax returns. This study examines the personality traits and non-accounting skill sets of practicing auditors and tax accountants to determine whether there are significant differences between the types of people working in each field. Prior research has analyzed the personality and skill sets of accountants in relation to marketing professionals or financial analysts, but little research has compared the two types of public accountants directly. …
Ua62/4/1 Gordon Ford College Of Business Accounting Administration, Wku Archives
Ua62/4/1 Gordon Ford College Of Business Accounting Administration, Wku Archives
WKU Archives Collection Inventories
Records created by the Accounting Department chair in the administration of the department.
Identifying Earnings Management: The Case Of Small-Cap Corporations In The United States, Cecilia W. Ricci, Susan O'Sullivan-Gavin
Identifying Earnings Management: The Case Of Small-Cap Corporations In The United States, Cecilia W. Ricci, Susan O'Sullivan-Gavin
Department of Accounting and Finance Faculty Scholarship and Creative Works
The purpose of this study is to identify the characteristics of large cap companies that have been sanctioned by the United States Securities and Exchange Commission (SEC) for earnings management, and to test those characteristics on small cap companies to determine whether they can be used to detect earnings management in the small cap space. Thirteen non-accrual financial characteristics identified by previous researchers are tested, including both financial ratios and account levels. Univariate and multivariate analysis are used in the determination of the applicability of large company indicators of earnings management to small cap companies.
The Effect Of High School Accounting On The Selection Of College Major, Performance, Satisfaction, And Retention, Gregory T. Marinaccio
The Effect Of High School Accounting On The Selection Of College Major, Performance, Satisfaction, And Retention, Gregory T. Marinaccio
Honors Theses and Capstones
The objective of this study is to examine the impact completion of a high school accounting course has on the selection of college major, academic performance in introductory accounting courses, satisfaction with one’s major, and retention. These relations are examined using data from a survey given to 208 students of various majors enrolled in the Paul College of Business and Economics at the University of New Hampshire. Multiple linear regression analyses were used to analyze the data. The results provide evidence of a significant positive relation between high school accounting and two variables: selection of college major, and performance in …
Gender Roles In Public Accounting And The Absence Of Women In Upper Level Management, Sarah Elizabeth Keiran
Gender Roles In Public Accounting And The Absence Of Women In Upper Level Management, Sarah Elizabeth Keiran
Honors Theses and Capstones
No abstract provided.
Sarbanes-Oxley Act Section 404 And Filing Status, Yanwen Wang
Sarbanes-Oxley Act Section 404 And Filing Status, Yanwen Wang
Honors Theses and Capstones
This thesis focuses on Sarbanes-Oxley Act, which is a United States federal law that sets new or expanded requirements for all U.S. public companies. Section 404 aims to ensure that all public companies have effective internal controls. Section 404 is not applied uniformly across different filers. This thesis focuses on the analyses of small companies as these companies, i.e. non-accelerated filers, got exemption from Section 404 (b), which requires a publicly-held company’s auditor to attest to, and report on, management’s assessment of its internal controls. Because this exemption allows non-accelerated filers to avoid significant compliance cost, the purpose of the …
Assessing Financial Reporting Quality Of Early Stage Private Companies, Devereux D. Evans
Assessing Financial Reporting Quality Of Early Stage Private Companies, Devereux D. Evans
Honors Theses and Capstones
There are a variety of widely accepted methods that are used in order to evaluate the financial positioning of companies that are traded on stock exchanges. However, these methods that are common in the public markets do not suffice for assessing companies that are privately held. Attempting to devise an intrinsic value using anticipated cash flows is ineffective given that most companies are pre-revenue. Deriving a value based off of assets held is also inaccurate given that a young company will be in the process of capitalizing itself and more of its assets cannot be represented on a balance sheet, …
Annual Report Readability: The Case Of The Fortune 500, Cecilia W. Ricci
Annual Report Readability: The Case Of The Fortune 500, Cecilia W. Ricci
Department of Accounting and Finance Faculty Scholarship and Creative Works
This study adds to the literature on the readability of annual reports submitted to the SEC by assessing current readability, and contemporizing similar studies conducted between 1950 and 1991. The results show that the sample’s 10-Ks are “Very Difficult” to read, and have scores lower than previous research. The study also examines the sample by economic sector, and finds that readability levels are similar among sectors with one exception. These outcomes raise several issues, including the usefulness of the information transfer of 10-Ks, and whether the goals of the SEC are met if 10-Ks are virtually unreadable
Market Adaptation To Regulation Fair Disclosure: The Use Of Industry Information To Enhance The Informational Environment, Susana Yu, Gwendolyn Webb
Market Adaptation To Regulation Fair Disclosure: The Use Of Industry Information To Enhance The Informational Environment, Susana Yu, Gwendolyn Webb
Department of Accounting and Finance Faculty Scholarship and Creative Works
Our fundamental research interest is in exploring the ways in which the financial markets have adapted to Reg FD, and our particular focus is on how market participants use industry information embedded in firms’ earnings announcements. We find that announcements of quarterly earnings made by companies that are the first in their industry to report in a given quarter have significant effects on the stock returns of other firms in the same industry as well as on their own stock returns. We then test the implications of these findings for their effects on the information environment. Overall, our empirical findings …
Comovement, Financial Reporting Complexity, And Information Markets: Evidence From The Effect Of Changes In 10-Q Lengths On Internet Search Volumes And Peer Correlations, Joshua J. Filzen, Maria Gabriela Schutte
Comovement, Financial Reporting Complexity, And Information Markets: Evidence From The Effect Of Changes In 10-Q Lengths On Internet Search Volumes And Peer Correlations, Joshua J. Filzen, Maria Gabriela Schutte
Accountancy Faculty Publications and Presentations
We investigate the effect of financial reporting complexity on stock comovement. We hypothesize that investors deal with complexity increases by acquiring low cost information. This information is typically informative not just about the firm of interest but also about other firms with similar fundamentals, which generates excess comovement. We find that increases in 10-Q word counts, a complexity proxy, are consistently followed by increases in 1) internet searches about the firm and 2) R2s from regressions between the firm’s returns and its peers’. On a large scale, complexity-induced comovement might hinder investors' ability to discriminate across stocks and …
دور لجان التدقيق في الحد من ممارسات إدارة الارباح وأثرها على جودة التقارير المالية المنشورة للشركات المساهمة العامة العراقية (دراسة تطبيقية على عينه من شركات التأمين المدرجة في سوق العراق للأوراق المالية), علاء حسن كريم الشرع
Muthanna Journal of Administrative and Economics Sciences
هدفت هذه الدراسة إلى التعرف على دور لجان التدقيق في الحد من ممارسات إدارة الارباح وأثرها علـى جودة التقارير المالية المنشورة لشركات التأمين العراقية المدرجة فـي سوق العراق للأوراق المالية. لتحقيق أهداف هذه الدارسة تم تصميم استبانة وزعت على المدققين الداخليين والمحاسبين العاملين في شركات التأمين العراقية العامة بلغ عددها 110 استبانة تم استرداد 100 استبانة وتمت المعالجة الاحصائية المناسبة في التحليل باستخدام البرنامج الاحصائي SPSSوقد توصل البحث الى مجموعة من النتائج نذكر من اهمها أن إعداد تقارير تخص لجان التدقيق وبصفة دورية مرفقة مع التقارير المالية الدورية وبكل صدق وأمانة يمثل دعماً للجان التدقيق لغرض الارتقاء بمستوى جودة التقارير …
Graduate Bulletin, 2017-2018, Minnesota State University Moorhead
Graduate Bulletin, 2017-2018, Minnesota State University Moorhead
Graduate Bulletins (Catalogs)
No abstract provided.