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Full-Text Articles in Accounting

The Influence Of Ethical Leadership On Managerial Performance: Mediating Effects Of Mindfulness And Corporate Social Responsibility, John J. Williams, Alfred E. Seaman Jun 2016

The Influence Of Ethical Leadership On Managerial Performance: Mediating Effects Of Mindfulness And Corporate Social Responsibility, John J. Williams, Alfred E. Seaman

Research Collection School Of Accountancy

In a continuing world of corporate misdeeds and unscrupulous decision making, much of the management and academic literatures points to the incomplete knowledge of the consequences of ethics leadership. One of the bastions of ethics gatekeeping in the firm is the CFO but remarkably scant information can be found on their perceptions concerning ethics leadership. This study addresses this void by examining mindfulness and corporate social responsibility (CSR) initiatives as new mediating linkages in comprehending the influence of ethics leadership on managerial performance. Findings reveal that ethical leadership is positively associated with CSR initiatives which, in turn, operate to enhance …

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Endogeneity In Ceo Power: A Survey And Experiment, Zhichuan Li May 2016

Endogeneity In Ceo Power: A Survey And Experiment, Zhichuan Li

Business Publications

The endogeneity problem has always been one, if not the only, obstacle to understanding the true relationship between different aspects of empirical corporate finance. Variables are typically endogenous, instruments are scarce, and causality relations are complicated. As the first attempt to summarize different econometric methods that are commonly used to address endogeneity concerns in the context of corporate governance, we explore the relation between CEO power and firm performance, as an experiment, to illustrate how these methods can be used to mitigate the endogeneity problem and by how much. After carefully dealing with the endogeneity issues, we find strong evidence …

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Auditing Standards Board (Asb) Meeting Highlights, May 24-26, 2016, Park City, Utah, American Institute Of Certified Public Accountants. Auditing Standards Board May 2016

Auditing Standards Board (Asb) Meeting Highlights, May 24-26, 2016, Park City, Utah, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Auditing Standards Board (Asb), May 24-26, 2016, Meeting Agenda, Park City, Utah, American Institute Of Certified Public Accountants. Auditing Standards Board May 2016

Auditing Standards Board (Asb), May 24-26, 2016, Meeting Agenda, Park City, Utah, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Allows Firms With No Aicpa Members To Enroll In The Aicpa Peer Review Program, Expands The Availability Of Administration By The National Peer Review Committee, Includes Other Minor Changes, May 23, 2016, American Institute Of Certified Public Accountants. Peer Review Board May 2016

Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Allows Firms With No Aicpa Members To Enroll In The Aicpa Peer Review Program, Expands The Availability Of Administration By The National Peer Review Committee, Includes Other Minor Changes, May 23, 2016, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Allows Firms With No Aicpa Members To Enroll In The Aicpa Peer Review Program, Expands The Availability Of Administration By The National Peer Review Committee, Includes Other Minor Changes, May 23, 2016, Comments Are Requested By August 26, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2016, May 23, American Institute Of Certified Public Accountants. Peer Review Board May 2016

Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Allows Firms With No Aicpa Members To Enroll In The Aicpa Peer Review Program, Expands The Availability Of Administration By The National Peer Review Committee, Includes Other Minor Changes, May 23, 2016, Comments Are Requested By August 26, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2016, May 23, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Corporate Tax Inversions: A Brief Overview, Hannah J. Mueller May 2016

Corporate Tax Inversions: A Brief Overview, Hannah J. Mueller

Undergraduate Honors Theses

The purpose of this report is to give a brief overview of corporate tax inversions and how policymakers are attempting to curb these efforts. The U.S. Treasury is starting to feel the effects of these inversions through decreased tax revenue as they have become more common for U.S. corporations. It is important for businesspersons to analyze this argument from both sides in order to better serve their clients. Corporations feel that an inversion is necessary in order to save money in taxes and maintain competitiveness in the global market. The government insists that corporations are taking advantage of business resources …

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Hosting Services, May 16, 2016 ,Comments Are Requested By July 18, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2016, May 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee May 2016

Hosting Services, May 16, 2016 ,Comments Are Requested By July 18, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2016, May 16, 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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In The Matter Of: 2016 Aicpa Spring Council Meeting, Vol. 1, May 15, 2016, American Institute Of Certified Public Accountants. Council May 2016

In The Matter Of: 2016 Aicpa Spring Council Meeting, Vol. 1, May 15, 2016, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.

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A Comparison Of Accounting Fraud Before And After Sarbanes-Oxley, Kayla Dowd May 2016

A Comparison Of Accounting Fraud Before And After Sarbanes-Oxley, Kayla Dowd

Honors Program Theses and Projects

(Introduction): Within all trades of business, the potential for the perpetration of accounting fraud within companies is unfortunately not an infrequent occurrence. Accounting fraud is the “intentional misrepresentation or alteration of accounting records regarding sales, revenues, expenses, and other factors for a profit motive such as inflating company stock values, obtaining more favorable financing, or avoiding debt obligations” (Business Dictionary). The reasons for the frequent phenomenon of accounting fraud are countless. To name a few: greed, lack of transparency, poor management information, and poor accounting internal controls signify some of the various explanations for accounting fraud (Frost 1). Whether or …

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Nonprofit Financial Assessment And Research Service Learning: Evaluating The Performance Of An Animal Welfare Nonprofit Organization, Karen A. Maguire May 2016

Nonprofit Financial Assessment And Research Service Learning: Evaluating The Performance Of An Animal Welfare Nonprofit Organization, Karen A. Maguire

Accounting

The objective of this project is to evaluate the current financial and compliance status of an animal welfare nonprofit organization (NPO) by: analysis of trends over time using information reported on tax filings (Form 990); vertical and horizontal analyses of financial statements; analysis of trends over time using information from financial statements; reconciliation of financial statements to Form 990; ratio analysis of Form 990 Information; and comparison of reported information to local analogs and national standards. This project is conducted in collaboration with The Chapin Foundation. This research serves as a research service learning project with the participation of Master …

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The Effects Of Emerging Technologies On Data In Auditing, Matthew C. Oldhouser May 2016

The Effects Of Emerging Technologies On Data In Auditing, Matthew C. Oldhouser

Senior Theses

In this paper, I examine the current status of the uses and implementation of technology in the external auditing profession. For purposes of this paper, an auditor refers to a Certified Public Accountant working at a large (national and international) accounting firm. Internal auditors, those that work either internally for the client or are hired on a consulting basis by the client, are mentioned specifically when I am trying to highlight their differing approaches and practice. In addition to surveying the current status of business technology, I investigate the drivers of the present state, and try to predict what will …

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A History Of Prince George And The Challenges Facing Public Entities Owning Unique Properties, Elizabeth Willcox Buyck May 2016

A History Of Prince George And The Challenges Facing Public Entities Owning Unique Properties, Elizabeth Willcox Buyck

Senior Theses

I grew up going to Pawleys Island with my family and friends and have always been interested in the area. Hurricane Hugo destroyed many homes on the island in 1989, but most owners rebuilt larger and more modern homes because they loved the area and the land. In June 2015, I began working at the University of South Carolina Foundations office. I learned that the USC Development Foundation purchased the Prince George tract in 1994 and that there was a long and interesting story as to why the tract remained undeveloped and preserved while the vast majority of the oceanfront …

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The Effects Of Technology On College Life, Tracy June Dye May 2016

The Effects Of Technology On College Life, Tracy June Dye

Senior Theses

Ever since technology has boomed and cellphones have gone from phones to mini-computers, the effect of technology has been a hot topic in research. Students use technology for everything – from communication to school to entertainment. The times people spend on their phones and computers versus the time spent actually interacting with people seems to quickly be widening. The effects of technology can especially be seen in the college students today since these students are some of the first generation to grow up with almost complete access to technology. As a college student, these effects were of particular interest. Personal …

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4 Wynnes Boating Manufacturing Company: A Market Analysis And Business Plan For Northwest Arkansas, Hayden S. Wynne May 2016

4 Wynnes Boating Manufacturing Company: A Market Analysis And Business Plan For Northwest Arkansas, Hayden S. Wynne

Accounting Undergraduate Honors Theses

This thesis focuses on a business plan for the opening and developing of a boat manufacturing company in Northwest Arkansas and, specifically, manufacturing of duck hunting boats. South Arkansas and Eastern Arkansas have boat-manufacturing companies, but none exist in Northwest Arkansas. Having developed an interest in duck hunting over the years, I have discovered a tremendous need to bring the boats to where a large portion of Arkansas population exists. The objective of this business is to identify the Northwest Arkansas market viability for a customized duck boat manufacturing company. This analysis and evaluation is meant to provide a business …

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Student Perception On Female Discrimination In Accounting, Qiuting Zheng May 2016

Student Perception On Female Discrimination In Accounting, Qiuting Zheng

Accounting Undergraduate Honors Theses

Approximately 72,648,000 women participate in the labor force compared to 31,543,000 women in 1970 (U.S. Department of Labor). In the 1950s, women were only 30% of the workforce (Toossi, 2002). In 1970, 1990, and 2010, the percentage of working women increased to 40%, 45%, and 47% respectively (Humphrey, 2013). However, students have wrong perceptions about discrimination against women, and, since perceptions and facts are not the same thing, their perceptions might make them misunderstand the accounting profession. This study confirmed that there are misperceptions. To gauge students’ perceptions, I conducted a survey named “Gender Diversity in Accounting” at the Walton …

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How Does Music Consumption Impact The Music Industry And Benefit Artists?, Benjamin Fly May 2016

How Does Music Consumption Impact The Music Industry And Benefit Artists?, Benjamin Fly

Accounting Undergraduate Honors Theses

With the introduction of digital music in the 1990s, it internet-based music consumption has become significantly simpler and increasingly more popular as more and more consumers are streaming, sharing, and discovering new music all across the globe. With this new development of digital music, the dynamics of the music industry have been affected dramatically both in terms of record sales and the way music listeners are consuming music. Unfortunately, with the rise of music in its digital format came the rise of illegal file sharing sites, causing many to believe that the music industry was headed for its impending destruction. …

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What Is Happening To Commercial Malls: Evaluating Contradicting Opinions, Sarah Watson May 2016

What Is Happening To Commercial Malls: Evaluating Contradicting Opinions, Sarah Watson

Accounting

The retail environment has been changing in recent years and this has had profound impacts on American shopping malls. This paper will examine the dying mall phenomenon and compare and contrast the differing opinions of major news outlets. This study will identify and analyze the driving forces of change including the recent shift in demographics, the rise of the bargain hunter, the power of millennials and the desire for experiences amongst consumers. It was discovered that A rated malls are thriving whilst C and D rated malls are in danger of dying out. The more successful malls are those that …

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Social Media Paradigm: An Antidote To The Competitive Divide Between Small And Large Businesses, Mackenzie Rinefierd May 2016

Social Media Paradigm: An Antidote To The Competitive Divide Between Small And Large Businesses, Mackenzie Rinefierd

Accounting

Concern for small businesses has been high since the recession in 2008. Small entrepreneurs were not generating enough income to keep their businesses open and the market was deterring anyone from creating a start-up company. The domination of social media in the digital world may be the solution to the constant struggle small businesses face against their larger competitors. This paper will discuss the social media phenomenon and how although small businesses face obstacles in implementing an online marketing system, social media will level the playing field by giving small businesses the chance to compete in the big leagues.

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Path To Higher Education, Rebecca L. Francis May 2016

Path To Higher Education, Rebecca L. Francis

Accounting Undergraduate Honors Theses

This study focuses on the career aspirations of middle and high school students living in an impoverished area of Cape Town, South Africa. It was discovered that students in this area tended to have high expectations of themselves pertaining to success after graduating high school, as well as their classmates. They believed they would be accepted into prestigious universities and achieve their career goals, despite being unaware of several key pieces of information, such as how to apply to university and how to get financial aid. The ultimate conclusion of the study was that these students required more extensive career …

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Effect Of Automated Advising Platforms On The Financial Advising Market, Benjamin Faubion May 2016

Effect Of Automated Advising Platforms On The Financial Advising Market, Benjamin Faubion

Accounting Undergraduate Honors Theses

This thesis outlines the cost to investor differences between a traditional financial advisor and the growing group of highly competitive automated Robo-Advisors.

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Correlation Between Shareholder Concentration And Firm Performance With Regard To Midcap Companies, Wynn Lemmons May 2016

Correlation Between Shareholder Concentration And Firm Performance With Regard To Midcap Companies, Wynn Lemmons

Finance Undergraduate Honors Theses

The research herein explores the correlation between performance and shareholder concentration. This paper compares the performance of a group of companies with a single shareholder stake of over 10% from the universe of the S&P 400 Midcap Index to the performance of the index itself over a period of eight years (January 1, 2009 to January 1, 2016). When run as a simulated portfolio, the group selected generated a slight amount of positive alpha, but the results were ultimately statistically insignificant.

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Construction Contractors, May 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) May 2016

Construction Contractors, May 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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The Question Of Financial Career Paths: Which Graduate Program And/Or Professional Certification Leads To The Greatest Income And Level Of Satisfaction Based On A Survey Of Professionals Working Within The Accounting/Finance Fields?, Tanner M. Shaw May 2016

The Question Of Financial Career Paths: Which Graduate Program And/Or Professional Certification Leads To The Greatest Income And Level Of Satisfaction Based On A Survey Of Professionals Working Within The Accounting/Finance Fields?, Tanner M. Shaw

Honors Theses

Thousands of men and women across the United States graduate from accounting and finance undergraduate programs and find themselves uncertain about what the future holds and what steps should be taken in order to maximize their odds of meeting their personal goals related to job satisfaction and level of income. This study aims to evaluate graduate degree and non-graduate-degree alternatives, as well as the CPA and CFA professional designations in terms of the likelihood of each route leading to high job satisfaction and a high level of income. To that end, a survey of successful accounting and finance professionals was …

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A Study Of Perceptions Of Pay Systems, Kayla S. Alford May 2016

A Study Of Perceptions Of Pay Systems, Kayla S. Alford

Honors Theses

This is a study which is interested in perceptions people have toward the varying forms of labor compensation. It specifically compares perceptions of hourly pay with those of performance-based pay(PBP). A survey instrument was used to gather individual perceptions of pay systems by sampling the students in the College of Business at a southern university. This study tested and confirmed that PBP is rated significantly more positive than hourly pay by its respondents. This study also tests whether workplace experience or classroom experience has a significant impact on respondents’ ratings of PBP or hourly pay. Respondents rated PBP attributes more …

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An Analysis Of Gender Effects And Career Choices In Public Accounting, Amanda M. Odom May 2016

An Analysis Of Gender Effects And Career Choices In Public Accounting, Amanda M. Odom

Honors Theses

Public accountants and students evaluated career success before and after career actions by public accountants, represented by resumes that were randomly assigned traditionally male or feminine names. Bias in favor of the resumes with a traditionally male name was initially detected, but after implementing recommendations from subjects, subject assessments favored resumes with a traditionally female name. This suggests that career choices matter and that choices can mitigate or even overcome gender bias in public accounting.

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Consequences To Directors Of Shareholder Activism, Sa-Pyung Sean Shin, Sa-Pyung Sean Shin, Suraj Srinivasan May 2016

Consequences To Directors Of Shareholder Activism, Sa-Pyung Sean Shin, Sa-Pyung Sean Shin, Suraj Srinivasan

Research Collection School Of Accountancy

Using a comprehensive sample for 2004–2012, we examine the impact of shareholder activist campaigns on the careers of directors of targeted firms. We find that activism is associated with directors being almost twice as likely to leave—and performance-sensitivity of turnover being higher over the subsequent two-year period. Our evidence suggests that director turnover occurs even without shareholder activists engaging in, let alone winning, proxy contests and, in contrast to most prior research, director election results matter. Overall, our evidence suggests that shareholder activism, even in the absence of proxy fights, is associated with greater accountability for independent directors.

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The Downside Of The Network Ties Between Ceo/Cfos And Auditors Through External Directorships: Evidence From Auditor Selection And Subsequent Audit Quality, Jaeyoon Yu, Byungjin Kwak, Myung Seok Park, Yoonseok Zang May 2016

The Downside Of The Network Ties Between Ceo/Cfos And Auditors Through External Directorships: Evidence From Auditor Selection And Subsequent Audit Quality, Jaeyoon Yu, Byungjin Kwak, Myung Seok Park, Yoonseok Zang

Research Collection School Of Accountancy

This study examines whether the professional ties of Chief Executive Officers/Chief Financial Officers (CEO/CFOs) to auditors through external directorships affect auditor selection and subsequent audit quality. Professional ties to auditors arise when the CEO/CFO of a firm (referred to as the home firm) serves as an outside director of another firm that hires an auditor (a connected auditor). Using a sample of firms with auditor switches over the period 2003-2012, we find that home firms are more likely to appoint connected auditors. Furthermore, utilizing a difference-in-differences approach, we find that home firms appointing connected auditors experience a significant decline in …

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Comment Letters On Hosting Services, May 16, 2016, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee May 2016

Comment Letters On Hosting Services, May 16, 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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Investment Companies, May 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) May 2016

Investment Companies, May 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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