Open Access. Powered by Scholars. Published by Universities.®

Accounting Commons™

Open Access. Powered by Scholars. Published by Universities.®

Discipline
Institution
Keyword
Publication Year
Publication
Publication Type
File Type

Articles 6451 - 6480 of 39881

Full-Text Articles in Accounting

Using Accounting Information To Forecast Market Performance, Tyler Atanasov Jan 2017

Using Accounting Information To Forecast Market Performance, Tyler Atanasov

Williams Honors College, Honors Research Projects

This study examines how accounting information can be used to forecast market performance of stocks. We used the specific accounting information of earnings-to-price and book-to-market value ratios, in relation to a stocks 5-year holding period return to determine market performance. The most current, quarterly data with a longer sample period than previous studies was used. First, portfolios of stocks were formed based on the value of each stocks ratio. Next, univariate tests were then run on each ratio’s portfolios to determine if there was statistical significance in the differences among the portfolios returns. Lastly, we determined that investors could earn …

Go to article

Relationship Between Mutual Fund Type, Portfolio Turnover, Longevity, Management Turnover, And Performance, Medhanie G. Mekonnen Jan 2017

Relationship Between Mutual Fund Type, Portfolio Turnover, Longevity, Management Turnover, And Performance, Medhanie G. Mekonnen

Walden Dissertations and Doctoral Studies

Mutual fund portfolio managers do not always meet risk-adjusted performance expectations, resulting in loss of capital reserves. Out of 3,612 U.S. based open-ended mutual funds, the risk-adjusted performance of 2,890 (80%) failed to meet or beat the S&P 500 (index fund) performance between the year 2006 to 2016. Grounded in Markowitz's modern portfolio theory, the purpose of this correlational study was to examine the relationship between mutual fund class type, portfolio turnover, fund longevity, management turnover, and annual fund risk-adjusted performance. Archival data were collected from 88 U.S. based equity mutual funds companies. The results of the multiple regression analysis …

Go to article

The Relationship Between A Cfo's Financial Expertise And Firm Profitability, Scott Jeremy Rubin Jan 2017

The Relationship Between A Cfo's Financial Expertise And Firm Profitability, Scott Jeremy Rubin

Walden Dissertations and Doctoral Studies

More than 50% of small businesses fail by the 5th year of operation because of lack of economic sustainability. Organizations without a chief financial officer (CFO) with financial expertise may have suboptimal fiscal performance. The purpose of this correlational study was to examine whether there was a relationship between CFO licensure status, CFO age, and firm earnings per share. A sample of 403 small businesses in the United States, taken from the Russell 2000 Index, was used in the study. The theoretical framework for the study was Penrose's resource-based view of the firm. CFO names and firm earnings per share …

Go to article

Ownership And Identities Of The Largest Shareholders And Dividend Policy: Evidence From Vietnam, Trien Vinh Le, Trang Huyen Le Jan 2017

Ownership And Identities Of The Largest Shareholders And Dividend Policy: Evidence From Vietnam, Trien Vinh Le, Trang Huyen Le

Research Collection School Of Accountancy

This study investigates the relationship between the level of shareholdings and identities of the largest shareholders, and cash dividend policy. The study is conducted with a sample of 180 firms listed on Vietnam stock exchange markets from 2009 to 2013. The fixed effect model is employed to analyze the balanced panel data. The results show that the higher the level of holdings by the largest shareholders, the lower the dividend payout. Moreover, companies with the State and Foreign investors as the largest shareholders have higher dividend payout ratio than companies with local investors and managers as the largest shareholders. The …

Go to article

Using An Online Learning Tutorial To Teach Rea Data Modelling In Accounting Information Systems Courses, Poh Sun Seow, Gary Pan Jan 2017

Using An Online Learning Tutorial To Teach Rea Data Modelling In Accounting Information Systems Courses, Poh Sun Seow, Gary Pan

Research Collection School Of Accountancy

Online learning has been gaining widespread adoption due to its success in enhancing student-learning outcomes and improving student academic performance. This paper describes an online tutorial to teach resource-event-agent (REA) data modeling in an undergraduate accounting information systems course. The REA online tutorial reflects a self-study application designed to help students improve their understanding of the REA data model. As such, the tutorial acts as a supplement to lectures by reinforcing the concepts and incorporating practices to assess student understanding. Instructors can access the REA online tutorial at http://smu.sg/rea. An independent survey by the University's Centre for Teaching Excellence found …

Go to article

Codification Of Statements On Auditing Standard, Numbers 122 To 132, As Of January 2017, American Institute Of Certified Public Accountants (Aicpa) Jan 2017

Codification Of Statements On Auditing Standard, Numbers 122 To 132, As Of January 2017, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Go to article

The Effects Of Gamification On Corporate Compliance Training: A Field Experiment Of True Office Anti-Corruption Training Programs, Ryan J. Baxter, D. Kip Holderness, David A. Wood Jan 2017

The Effects Of Gamification On Corporate Compliance Training: A Field Experiment Of True Office Anti-Corruption Training Programs, Ryan J. Baxter, D. Kip Holderness, David A. Wood

Faculty Publications

Companies rely on internal controls to comply with the U.S. Foreign Corrupt Practices Act and the U.K. Bribery Act. One such control is anti-corruption employee training. Although corporate training is a key component of anti-fraud policies and procedures, it is often perceived as dull by employees. To motivate greater engagement, firms are experimenting with training that involves elements of digital games, known as gamification. We perform a field experiment with 158 employees of a large, multinational bank to examine the effectiveness of gamified anticorruption training. We find that employees strongly prefer gamified training to traditional, nongamified training and that gamified …

Go to article

The Impact Of Shadow It Systems On Perceived Information Credibility And Managerial Decision Making, Noah Myers, Matthew Starliper, Scott L. Summers, David A. Wood Jan 2017

The Impact Of Shadow It Systems On Perceived Information Credibility And Managerial Decision Making, Noah Myers, Matthew Starliper, Scott L. Summers, David A. Wood

Faculty Publications

Business trends show that more and more employees are creating shadow IT systems—IT systems that are not sanctioned or monitored by the IT department. This paper examines how the use of shadow IT in product costing impacts managers’ perceptions of information credibility and managerial decision-making. Using two experiments, we find that participants view information from shadow IT systems as less credible and they are less impacted by and less willing to rely on costing reports produced from shadow IT systems versus non-shadow IT systems. We also find that although participants are concerned about the credibility of shadow IT systems, they …

Go to article

The Internet As An Information Intermediary, Michael S. Drake, Jacob Thornock, Brady J. Twedt Jan 2017

The Internet As An Information Intermediary, Michael S. Drake, Jacob Thornock, Brady J. Twedt

Faculty Publications

The internet is an enormous and growing source of information for investors about the opinions of others. Virtually any individual with internet access can express opinions about firms and editorialize about company news. However, to date we know very little about the impact these nontraditional internet intermediaries have on markets. We develop a framework wherein internet information intermediaries fall along a spectrum of professionalism and document a nuanced relationship between coverage by these intermediaries and capital market effects. Using a novel dataset that tracks coverage of companies by individuals posting on thousands of websites, we find that coverage by professional …

Go to article

The Effect Of Industry Co-Location On Analysts’ Information Acquisition Costs, Jared Jennings, Joshua A. Lee, Dawn Matsumoto Jan 2017

The Effect Of Industry Co-Location On Analysts’ Information Acquisition Costs, Jared Jennings, Joshua A. Lee, Dawn Matsumoto

Faculty Publications

We examine how the co-location of firms in the same industry affects analysts’ cost of gathering and processing information. We find that when the firms in an analyst’s portfolio are located farther away from other firms in the same industry, the analyst’s portfolio size is smaller and average forecast accuracy is lower. We further find that the additional costs that analysts incur to follow distant firms are amplified when earnings are more difficult to forecast. Lastly, we provide some evidence that managers are more knowledgeable about other firms in the same geographic area. Specifically, managers are more likely to reference …

Go to article

How Does Intentional Earnings Smoothing Vary With Managerial Ability?, Peter Demerjian, Melissa F. Lewis-Western, Sarah Mcvay Jan 2017

How Does Intentional Earnings Smoothing Vary With Managerial Ability?, Peter Demerjian, Melissa F. Lewis-Western, Sarah Mcvay

Faculty Publications

We investigate if high-ability managers are more likely to intentionally smooth earnings, a form of earnings management, and when they are more likely to do so. Although prior studies provide evidence that high-ability managers report higher quality earnings, the literature does not indicate whether this behavior is common because of (or happens in spite of) high-ability managers’ intentional smoothing activities. We find that (1) high-ability managers are significantly more likely to engage in intentional smoothing, (2) their intentional smoothing is associated with improved future operating performance, and (3) their intentional smoothing is more prevalent when the smoothing either benefits shareholders, …

Go to article

Auditors’ Response To Assessments Of High Control Risk: Further Insights*, Timothy Seidel Jan 2017

Auditors’ Response To Assessments Of High Control Risk: Further Insights*, Timothy Seidel

Faculty Publications

Auditing standards prescribe a risk-based approach where auditors assess the risk of material misstatement and then design and perform audit procedures to reduce audit risk to an appropriately low level. Prior research suggests that auditors are responsive to high control-risk assessment (CRA), but that this response is, perhaps, only partially effective at reducing audit risk, with relatively little insight into where and why this occurs. By refining analyses to more detailed levels of the audit, I extend this research by providing further insight into auditors’ response to high CRA. I examine and find that audit fees are significantly higher for …

Go to article

Irs Attention, Zahn Bozanic, Jeffrey L. Hoopes, Jacob Thornock, Braden M. Williams Jan 2017

Irs Attention, Zahn Bozanic, Jeffrey L. Hoopes, Jacob Thornock, Braden M. Williams

Faculty Publications

We study how public and private disclosure requirements interact to influence both tax regulator enforcement and firm disclosure. To capture IRS enforcement activities, we introduce a novel data set of IRS acquisition of firms’ public financial disclosures, which we label IRS attention. We examine the implementation of two new disclosure requirements that potentially alter IRS attention: FIN 48, which increased public tax disclosure requirements, and Schedule UTP, which increased private tax disclosure. We find that IRS attention increased following FIN 48 but subsequently decreased following Schedule UTP, consistent with public and private disclosure interacting to influence tax enforcement. We next …

Go to article

General Accounting And Auditing Developments, 2017/18; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2017

General Accounting And Auditing Developments, 2017/18; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Go to article

Developments In Preparation, Compilation, And Review Engagements, 2017/18; Alert, American Institute Of Certified Public Accountants (Aicpa) Jan 2017

Developments In Preparation, Compilation, And Review Engagements, 2017/18; Alert, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Go to article

Employee Benefit Plans, January 1, 2017; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Jan 2017

Employee Benefit Plans, January 1, 2017; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Go to article

Government Auditing Standards And Single Audit Developments, 2017/18; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2017

Government Auditing Standards And Single Audit Developments, 2017/18; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Go to article

Guide To Audit Data Analytics, American Institute Of Certified Public Accountants (Aicpa) Jan 2017

Guide To Audit Data Analytics, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Go to article

2017 Trends In The Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, American Institute Of Certified Public Accountants (Aicpa) Jan 2017

2017 Trends In The Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Go to article

Understanding Business Valuation : A Practical Guide To Valuing Small To Medium-Sized Businesses, Gary R. Trugman Jan 2017

Understanding Business Valuation : A Practical Guide To Valuing Small To Medium-Sized Businesses, Gary R. Trugman

Guides, Handbooks and Manuals

No abstract provided.

Go to article

2017 Cpa Firm Gender Survey, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee Jan 2017

2017 Cpa Firm Gender Survey, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

Go to article

Codification Of Statements On Standards For Attestation Engagements (Including Statements On Standards For Attestation Engagements [Clarified]), Numbers 1-18, As Of January 2017, American Institute Of Certified Public Accountants (Aicpa) Jan 2017

Codification Of Statements On Standards For Attestation Engagements (Including Statements On Standards For Attestation Engagements [Clarified]), Numbers 1-18, As Of January 2017, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Go to article

Reporting On An Examination Of Controls At A Service Organization Relevant To User Entities' Internal Control Over Financial Reporting (Soc 1®) , January 1, 2017; Guide, American Institute Of Certified Public Accountants (Aicpa) Jan 2017

Reporting On An Examination Of Controls At A Service Organization Relevant To User Entities' Internal Control Over Financial Reporting (Soc 1®) , January 1, 2017; Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Go to article

Not-For-Profit Entities Industry Developments - 2017; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2017

Not-For-Profit Entities Industry Developments - 2017; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Go to article

Strategies To Manage Enterprise Information Technology Projects, Mario West Jan 2017

Strategies To Manage Enterprise Information Technology Projects, Mario West

Walden Dissertations and Doctoral Studies

Since 2005, most midsize company information technology (IT) projects had a 62.4% failure rate because of wrong project team communication skills or cost overruns. IT leaders expect negative IT project outcomes will cost over $2 billion by 2020. Using the actor-network theory, the purpose of this single case study was to explore strategies used by IT leaders from a midsize IT company in Washington, D.C. to plan and execute projects under budget and on time. Using purposeful sampling, 5 IT leaders were selected for this study because of their experience in implementing successful strategies for projects. Data were collected using …

Go to article

Managing Informal Learning In The Auditing Profession: How Auditors Develop Proficiency, Michelle Kusaila Jan 2017

Managing Informal Learning In The Auditing Profession: How Auditors Develop Proficiency, Michelle Kusaila

Walden Dissertations and Doctoral Studies

The auditing environment is in a period of innovation, and auditors need to maintain their financial reporting commitment to financial statement stakeholders. The purpose of this quantitative cross-sectional survey study was to examine the impact of auditors' perceptions of informal workplace learning contexts on the external auditing profession using a perceived organizational support lens. Organization support theory includes four aspects used to explore informal workplace learning: management support, peer support, supportive organizational culture, and access to work resources. These aspects were used to examine the impact of informal learning on auditors' engagement and performance. Multiple linear regression was used to …

Go to article

Strategies Small Financial Business Owners Apply To Succeed Beyond Five Years, Tina M. Despin Jan 2017

Strategies Small Financial Business Owners Apply To Succeed Beyond Five Years, Tina M. Despin

Walden Dissertations and Doctoral Studies

Small businesses in the United States employ 98% of workers, yet approximately 47% of small businesses shut down in less than five years. Business leaders who fail to implement adequate strategic strategies experience reduced profits and sustainability challenges. These business closures cause unemployment rates to rise and inflict damages to the economic growth of economies in the United States. This multiple case study was grounded in the theory of transformational leadership. The purpose was to explore strategies used by small financial business owners to sustain their businesses beyond five years. The population consisted of 8small financial businesses in Southwest Florida; …

Go to article

How Improved Training Strategies Can Benefit Taxpayers Using Vita Programs, Jaclyn Marie Barkow Jan 2017

How Improved Training Strategies Can Benefit Taxpayers Using Vita Programs, Jaclyn Marie Barkow

Walden Dissertations and Doctoral Studies

Many volunteer income tax assistance (VITA) sites experience inaccuracy in the taxes prepared according to audits conducted by the treasury inspector general for tax administration (TIGTA). Effective training strategies may influence the accuracy rates of tax returns prepared at VITA sites. Following the conceptual framework of the human capital theory, this multiple case study described the training strategies used by 4 VITA site coordinators in northwest Indiana. An Internal Revenue Service (IRS) representative overseeing the VITA sites identified the 4 site coordinators as achieving an exceptional accuracy rating. Data were collected from semistructured interviews, the annual VITA site coordinator's manual …

Go to article

Sustainment Strategies Small Business Owners Use For More Than 5 Years, Son Thanh Nguyen Jan 2017

Sustainment Strategies Small Business Owners Use For More Than 5 Years, Son Thanh Nguyen

Walden Dissertations and Doctoral Studies

U.S. Small Business Administration reports that small businesses are one of the pillars of the U.S. economy, providing employment, innovation, and productivity. However, these businesses are constantly faced with challenges resulting from limited resources and continuous technological advances. This qualitative multiple-case study was performed to explore the strategies that small business owners (SBOs) in Maryland use to acquire capital to sustain their businesses financially for more than 5 years. The study's framework, the strategic management theory, was applied to determine the most effective approaches for the small businesses. Face-to-face interviews with 6 recruited SBOs were performed. A qualitative thematic analysis …

Go to article

Exploring The Importance Of Soft Skills Training For Accountants, Tonja Annette Gardner Jan 2017

Exploring The Importance Of Soft Skills Training For Accountants, Tonja Annette Gardner

Walden Dissertations and Doctoral Studies

Regional accounting firm leaders face challenges with employees who possess strong technical skills, but lack nontechnical communicating and teamwork skills. The purpose of this multiple case study was to explore strategies regional accounting firm leaders use to train technical staff on soft skills. The human capital theory was the conceptual framework supporting the study. Data were collected from semistructured interviews with partners, leaders, managers, and human resource personnel with 5 years or more of experience who participated in the hiring, training, and professional development process at 3 regional CPA firms. The review of company documents and company website postings triangulated …

Go to article

First Prev Next Last