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Full-Text Articles in Accounting

Membangun Kapabilitas Dan Strategi Keberlanjutanuntuk Meningkatkan Keunggulan Bersaing Pariwisata Bahari Indonesia, Diaz Pranita Dec 2016

Membangun Kapabilitas Dan Strategi Keberlanjutanuntuk Meningkatkan Keunggulan Bersaing Pariwisata Bahari Indonesia, Diaz Pranita

Jurnal Vokasi Indonesia

As the largest archipelago in the world that lies across the equator and important trade lanes of the world, the Indonesian marine tourism potential is enormous, both in terms of natural and cultural wealth. The government's commitment to build a nautical expected to contribute to the development of nautical tourism. This study proposes sustainability (sustainability) as a strategic capability that needs to be owned tourism destination to be ahead of the competition as well as how to apply the concepts of sustainability in business srategi maritime tourism destination so that sustainability can be the identity and spirit together and become …

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Becoming A Certified Public Accountant: It Is The Only Way To Go, Benjamin Lombard Dec 2016

Becoming A Certified Public Accountant: It Is The Only Way To Go, Benjamin Lombard

Honors Program Theses and Projects

For accountants, becoming a Certified Public Accountant (CPA) seems to be the most recognized and widely coveted of all the different accounting career paths, yet very few prospective accountants understand why it garners so much respect. The purpose of this project aims to educate future accounting professionals about the requirements for earning one’s Certified Public Accountant license, the career options available to them, the value of the certification, and the cost benefit analysis of choosing that career path. The primary method of collecting data includes a literature review of testimonials from accounting professionals along with relevant career statistics to provide …

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Gender Inequity Within Public Accounting, Paige Petersen Dec 2016

Gender Inequity Within Public Accounting, Paige Petersen

Honors Thesis

Traditionally a male-dominated field, the public accounting industry has seen recent progress in the presence and advancement of women in the profession. Today, women comprise half of accounting students, Certified Public Accountant test-takers, and employees at public accounting firms. However, women in public accounting face an invisible barrier when it comes to reaching the level of partner, where they represent only nineteen percent of partners. Uneven distribution of female representation should be of concern to public accounting firms seeking to maximize the potential of their talent pool and gain the benefits of diverse leadership. Traditional viewpoints on this issue promote …

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Client And Attest Client, Proposed Definitions Of Client And Attest Client As Related Definitions, Interpretations And Other Guidance, December 15, 2016, Comments Are Requested By May 15, 2017; Exposure Draft (American Institute Of Certified Public Accountants), 2016, December 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Dec 2016

Client And Attest Client, Proposed Definitions Of Client And Attest Client As Related Definitions, Interpretations And Other Guidance, December 15, 2016, Comments Are Requested By May 15, 2017; Exposure Draft (American Institute Of Certified Public Accountants), 2016, December 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Comment Letters On Client And Attest Client, Proposed Definitions Of Client And Attest Client As Related Definitions, Interpretations And Other Guidance, December 15, 2016, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Dec 2016

Comment Letters On Client And Attest Client, Proposed Definitions Of Client And Attest Client As Related Definitions, Interpretations And Other Guidance, December 15, 2016, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Shakers - South Union, Kentucky (Mss 64), Manuscripts & Folklife Archives Dec 2016

Shakers - South Union, Kentucky (Mss 64), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 64. Ledger volume containing fulling mill records, (1814-1815), accounts (1843-1844), and journal (1909-1911) of the Shaker colony at South Union, Kentucky.

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Corporate Inversions: New Challenges, New Opportunities, James Mohs, Martin A. Goldberg, Lanzi W. Butler, Amanda M. Heath Dec 2016

Corporate Inversions: New Challenges, New Opportunities, James Mohs, Martin A. Goldberg, Lanzi W. Butler, Amanda M. Heath

Accounting Faculty Publications

With a wave of recent tax inversion and corporate reorganization discussions, corporate tax strategy has begun to move to the forefront of media, public and Congressional attention. These high-profile inversion strategies have gained momentum and achieved heightened attention, becoming a matter of public policy matter in 2014. While corporate international tax strategies have existed since the dawn of the U.S. federal income tax, inversions in their current form have been active only since the 1980s. Using three predominate inversion cases as a lens, this research intends to fill a gap in the existing literature relating to corporate inversions. By combining …

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Transaction Complexity And The Movement To Fair Value Accounting, Pinky Rusli, Xinlei Zhao, David A. Ziebart Dec 2016

Transaction Complexity And The Movement To Fair Value Accounting, Pinky Rusli, Xinlei Zhao, David A. Ziebart

Institute for the Study of Free Enterprise Working Papers

Our global economy has pushed the complexity of business transactions to a new level, as companies now employ sophisticated contracts and financial instruments. However, it is unclear whether accounting standards are able to effectively capture transaction complexity, which has been growing at a rapid pace. In this study, we examine three questions related to transaction complexity: (1) Do accounting standards reflect differences in the complexity of the transactions being recorded? (2) Does the use of mark-to-market (i.e., fair value) accounting reduce the complexity of standards by relying on market valuations to capture transaction complexity? (3) Does the reliance on fair …

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Accounting Flexibility And Managers' Forecast Behavior Prior To Seasoned Equity Offerings, Jae Bum Kim Dec 2016

Accounting Flexibility And Managers' Forecast Behavior Prior To Seasoned Equity Offerings, Jae Bum Kim

Research Collection School Of Accountancy

This study examines the effect of accounting flexibility on managers’ forecasting behavior prior to seasoned equity offerings (SEOs). Although SEO firms have a strong incentive to convey optimistic information to boost the pre-SEO stock price, they also face enhanced litigation risk arising from SEO-related regulations. Thus, I hypothesize that managers will release positive news through their forecasts (relative to the prevailing analyst consensus) prior to an SEO only if they have the accounting flexibility to manage subsequent reported earnings to meet or exceed their forecasts. I find that managers with greater accounting flexibility are more likely to issue a forecast …

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The Benefits Of Specific Risk-Factor Disclosures, Ole-Kristian Hope, Danqi Hu, Hai Lu Dec 2016

The Benefits Of Specific Risk-Factor Disclosures, Ole-Kristian Hope, Danqi Hu, Hai Lu

Research Collection School Of Accountancy

Practitioners have long criticized risk-factor disclosures in the 10-K as generic and boilerplate. In response, regulators emphasize the importance of being specific. By using a computing algorithm, this paper establishes a new measure (Specificity) to quantify the level of specificity of firms’ qualitative risk-factor disclosures. We first examine determinants of variations in Specificity, and document that firms with high proprietary costs provide less specific risk-factor disclosures. More importantly, we find that, controlling for numerous determinants, the market reaction to the 10-K filing is positively and significantly associated with Specificity. In addition, our results suggest that analysts are better able to …

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The Impact Of Unions On Information Asymmetry, Caroline Burke Dec 2016

The Impact Of Unions On Information Asymmetry, Caroline Burke

Graduate Theses and Dissertations

Prior literature documents a positive association between union power, calculated using industry-level union data, and information asymmetry. Prior literature also finds a mitigating effect from employee ownership on the negative association between union power and voluntary disclosure. Using a sample of company observations for fiscal years 2008 through 2010, I examine the effect of company-specific measures of employee unionization on market-based measures of information asymmetry (proxied for by insider trading activity, analyst following, and analyst dispersion). I also examine whether employee ownership impacts the effect of company-specific measures of employee unionization on my market-based measures of information asymmetry. I find …

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Targets Tax Shelter Participation And Takeover Premiums, Travis Chow, Kenneth J. Klassen, Yanju Liu Dec 2016

Targets Tax Shelter Participation And Takeover Premiums, Travis Chow, Kenneth J. Klassen, Yanju Liu

Research Collection School Of Accountancy

This paper examines the effect of targets' participation in tax shelters on takeover premiums in mergers and acquisitions. Using a novel data set in which targets disclose that they have not participated in tax shelters, we find that targets that make this statement in their merger filings are associated with 4.6 percent higher takeover premiums, on average. These findings suggest that acquirers are concerned about the potential future liabilities when targets have engaged in tax sheltering. Consistent with this interpretation, the results also indicate that the positive association between targets' nonsheltering disclosure and acquisition premiums is stronger for less tax-aggressive …

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A Case Of Fixed Asset Accounting: Initial And Subsequent Measurement, Jodi L. Gissel Dec 2016

A Case Of Fixed Asset Accounting: Initial And Subsequent Measurement, Jodi L. Gissel

Accounting Faculty Research and Publications

This instructional case integrates multiple accounting concepts relating to fixed asset acquisition and subsequent measurement. You must apply accounting knowledge, professional judgment, and critical thinking skills to evaluate fixed assets and make recommendations. You must also analyze differences between fixed asset accounting under US generally accepted accounting principles and IFRS. As a student, you generally understand basic application of asset cost computation that simply recognizes the amount of cash paid for acquiring the asset. However, determining asset cost becomes challenging when you encounter more complex situations. You must consider initial measurement issues relating to a land purchase (demolition of existing …

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Ceo Overconfidence And Stock Price Crash Risk, Jeong-Bon Kim, Zhang Wen, Liandong Zhang Dec 2016

Ceo Overconfidence And Stock Price Crash Risk, Jeong-Bon Kim, Zhang Wen, Liandong Zhang

Research Collection School Of Accountancy

This study examines the association between chief executive officer (CEO) overconfidence and future stock price crash risk. Overconfident managers overestimate the returns to their investment projects and misperceive negative net present value (NPV) projects as value creating. They also tend to ignore or explain away privately observed negative feedback. As a result, negative NPV projects are kept for too long and their bad performance accumulates, which can lead to stock price crashes. Using a large sample of firms for the period 1993–2010, we find that firms with overconfident CEOs have higher stock price crash risk than firms with nonoverconfident CEOs. …

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Using A Mobile Gaming App To Enhance Accounting Education, Poh Sun Seow, Suay Peng Wong Dec 2016

Using A Mobile Gaming App To Enhance Accounting Education, Poh Sun Seow, Suay Peng Wong

Research Collection School Of Accountancy

This paper describes the first mobile-gaming app for learning accounting, Accounting Challenge (ACE). As at June 30th 2016, ACE was downloaded 21,800 times, spanning 90 countries and has won three international teaching awards. The app was motivated by the aim to empower students to learn accounting in a fun way, outside the classroom. ACE combines mobile learning and game-based learning to generate interest and motivation for the digital-native students and is freely available in iPhone/iPad and Android version. Based on a voluntary students’ survey, majority rated ACE favorably, indicating that they were satisfied with the app. ACE was presented at …

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Theory And Practice Of The Proposed Conceptual Framework: Evidence From The Field, Kevin Ow Yong, Chu Yeong Lim, Pearl Hock-Neo Tan Dec 2016

Theory And Practice Of The Proposed Conceptual Framework: Evidence From The Field, Kevin Ow Yong, Chu Yeong Lim, Pearl Hock-Neo Tan

Research Collection School Of Accountancy

We provide survey evidence of chartered accountants' perspectives on the proposed conceptual framework of the International Accounting Standards Board. Our survey obtains their views on the changes in the definitions of assets and liabilities, recognition criterion, and additional guidance in these areas, as well as issues relating to other comprehensive income, business model-based accounting, and choice of measurement basis. Our field evidence suggests broad consensus with respect to most of these changes. The areas that generate the most disagreement among our respondents relate to the removal of economic benefits in the proposed asset definition, the proposal to remove the minimum …

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Who Is The One Percent?, Christopher Chupp Nov 2016

Who Is The One Percent?, Christopher Chupp

Honors Theses

This paper explores the topic of the wealthiest one percent of Americans, in terms of net economic wealth. I have observed many generalizations of this group from school, work, media, and so forth, thus, I will be approaching the topic from a statistical standpoint to gain a deeper understanding of the role that these Americans play in our society. The goal of this paper is to inform the reader, through the presentation and discussion of available data used to define this group. To accomplish this, I will be covering several topics. First, I will discuss who the one percent is …

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Identifying Factors Related To Nonprofit Success Through The Use Of A Multidimensional Approach, Kendall M. Hayes Nov 2016

Identifying Factors Related To Nonprofit Success Through The Use Of A Multidimensional Approach, Kendall M. Hayes

Selected Honors Theses

Nonprofit success is a complex and inconclusive term. Rather than attempting to define nonprofit success, this thesis seeks to identify factors attributed to organizational effectiveness. Support for the credibility of these factors is derived from a review of literature and an interview with the CEO of an acclaimed successful nonprofit. The balanced scorecard is referenced as a multidimensional approach to structuring and evaluating organizational effectiveness. Factors within these perspectives and those mentioned in an interview with the CEO have been analyzed and identified for the use of nonprofit personnel or entrepreneurs.

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Audit Committees And Financial Reporting Quality In Singapore, Yuanto Kusnadi, Kwong Sin Leong, Themin Suwardy, Jiwei Wang Nov 2016

Audit Committees And Financial Reporting Quality In Singapore, Yuanto Kusnadi, Kwong Sin Leong, Themin Suwardy, Jiwei Wang

Research Collection School Of Accountancy

We examine three characteristics (independence, expertise, and overlapping membership) of audit committees and their impact on the financial reporting quality for Singapore-listed companies. The main finding is that financial reporting quality will be higher if audit committees have mixed expertise in accounting, finance, and/or supervisory. In addition, we do not find evidence that incremental independence of audit committees enhances financial reporting quality because audit committees already consist of a majority of independent directors. Finally, we fail to find any impact of overlapping membership on audit and remuneration committees on financial reporting quality. Overall, the results have policy implications on improving …

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The Effect Of Corporate Tax Avoidance On The Cost Of Equity, Beng Wee Goh, Jimmy Lee, Chee Yeow Lim, Terry J. Shevlin Nov 2016

The Effect Of Corporate Tax Avoidance On The Cost Of Equity, Beng Wee Goh, Jimmy Lee, Chee Yeow Lim, Terry J. Shevlin

Research Collection School Of Accountancy

Based on Lambert, Leuz, and Verrecchia (2007)'s derivation of the cost of equity capital in terms of expected cash flows, we generate a testable hypothesis that relates tax avoidance to a firm's cost of equity capital. Using three broad measures of tax avoidance-book-tax differences, permanent book-tax differences, and long-run cash effective tax rates-to test our hypothesis, we find that the cost of equity is lower for tax-avoiding firms. This effect is stronger for firms with better outside monitoring, firms that likely realize higher marginal benefits from tax savings, and firms with higher information quality. Overall, our results suggest that equity …

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Major Government Customers And Loan Contract Terms, Daniel Cohen, Bin Li, Ningzhong Li, Yun Lou Nov 2016

Major Government Customers And Loan Contract Terms, Daniel Cohen, Bin Li, Ningzhong Li, Yun Lou

Research Collection School Of Accountancy

This study examines how a firm’s business relationship with the U.S. government, in particular, sales to the government, impacts its loan contract terms and how the effect is different from that of major corporate customers. We find that firms with major government customers have a lower number of covenants and are less likely to have performance pricing provisions in their loan contracts than other firms, whereas major corporate customers do not have such impacts. We do not find evidence that major government customers affect the supplier firm’s loan spread, security, or maturity. We conjecture that lenders benefit from the strict …

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Relation Between Auditor Quality And Corporate Tax Aggressiveness: Implications Of Cross-Country Institutional Differences, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo Nov 2016

Relation Between Auditor Quality And Corporate Tax Aggressiveness: Implications Of Cross-Country Institutional Differences, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo

Research Collection School Of Accountancy

Using an international sample of firms from 31 countries, we study the relation between auditor quality and corporate tax aggressiveness. Employing an indicator variable for tax aggressiveness when the firm's corporate tax avoidance measure is within the top quintile of each country-industry combination, we find strong evidence that auditor quality is negatively associated with the likelihood of tax aggressiveness, even after controlling for other institutional determinants such as home-country tax system characteristics. We also find that the negative relation between auditor quality and the likelihood of tax aggressiveness is more pronounced in countries where investor protection is stronger, auditor litigation …

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Revenue Recognition, November 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Nov 2016

Revenue Recognition, November 1, 2016; 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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People Centric Governance Model: Conceptualizing The Pillars Of Significance, Zaleha Othman, Rob Melville Oct 2016

People Centric Governance Model: Conceptualizing The Pillars Of Significance, Zaleha Othman, Rob Melville

The Qualitative Report

This article explores corporate governance issue from the perspective of peoples’ governance. Using qualitative research approach, specifically, a grounded theory method, the paper explores the role of the pillar of significance in corporate governance practices. Interview was used as primary data, although document was also analysed. Analysis of the data revealed people centric governance is essential. Findings suggest that there are several pillar of significance in the corporations that provide strength to the corporate governance practices. Emerging theory suggests that the core of corporate governance lies on the people rather that the structure. The finding is useful as it impacted …

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The Impact Of Technology-Based Instruction In Undergraduate Tax Courses, Stephen M. Miller Oct 2016

The Impact Of Technology-Based Instruction In Undergraduate Tax Courses, Stephen M. Miller

Southwestern Business Administration Teaching Conference

Mobile technology-savvy, techno-hungry post-millennial students’ needs for a different approach to learning, and the positive impact of technology-based instruction have been extensively discussed in academic literature over a number of years. Classroom response systems (CRS), presentation software, and tax return preparation software are positively regarded by students and instructors alike, dependent upon the mode of use.

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Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 23-25, 2016, Orlando, Florida, With Index, Volume 2, American Institute Of Certified Public Accountants (Aicpa) Oct 2016

Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 23-25, 2016, Orlando, Florida, With Index, Volume 2, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 23-25, 2016, Orlando, Florida, Volume 2, American Institute Of Certified Public Accountants. Council Oct 2016

Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 23-25, 2016, Orlando, Florida, Volume 2, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 23-25, 2016, Orlando, Florida, Volume 1, American Institute Of Certified Public Accountants. Council Oct 2016

Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 23-25, 2016, Orlando, Florida, Volume 1, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 23-25, 2016, Orlando, Florida, With Index, Volume 1, American Institute Of Certified Public Accountants (Aicpa) Oct 2016

Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 23-25, 2016, Orlando, Florida, With Index, Volume 1, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Auditing Standards Board (Asb), October 17-20, 2016, Meeting Agenda, Atlanta, Ga, American Institute Of Certified Public Accountants. Auditing Standards Board Oct 2016

Auditing Standards Board (Asb), October 17-20, 2016, Meeting Agenda, Atlanta, Ga, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

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