Accounting Commons^™

The Effect Of Hypothesis Framing, Prior Expectation And Professional Trait Scepticism On Experts’ And Novices’ Evidence Selected In A Complex Task, Abhijit Das

Theses: Doctorates and Masters

This study examines evidence selection strategy among external auditors (i.e. professionals) and accounting students (i.e. novices) in a going concern assessment task considering three factors; hypothesis framing, prior expectation and professional “trait” scepticism as measured by Hurtt (2010) scale. Within this context, the study sets out to accomplish three goals: (1) to re-examine evidence selection strategy based on hypothesis framing and prior expectation, (2) to validate the Hurtt (2010) scale using expert reviews and confirmatory factor analysis and (3) to investigate whether professional trait scepticism influences selection strategy.

Owing to the incidence of high-profile accounting and auditing scandals worldwide, the …

The Structure Of Work Placement In A Third-Level Accounting Programme : Employers' Perspective, Laura O'Callaghan

Theses

Extant literature on the benefits of work placement extols the virtues of embedding work placement in accounting degree programmes, not only for the students, but also for the employers. It provides employers with an extended period to vet students for graduate position (Gault et al, 2000; Beard, 2007), a cost-effective solution to hiring for short-term projects (Ferkins, 2002) and a valuable link with local colleges (Gault et al, 2000; Me Gann and Anderson, 2012). However, there is a dearth of literature exploring how placement should be structured to maximise these benefits (Buckley and El Amond, 2010; Sheridan and Linehan, 2003). …

Measuring The Quality And Identifying Influencing Factors Of Sustainability Reporting: Evidence From The Resources Industry In Australia, Siew Hoon Ong

Theses: Doctorates and Masters

The lack of a standardised reporting framework in sustainability reporting has resulted in companies producing unaudited generic sustainability information that are not reflective of companies’ actual sustainability performance. The disclosures also differ in quality and hinder comparison. This study addresses these problems with the development of a new scoring index that integrates the hard and soft principles in Clarkson, Li, Richardson and Vasvari’s (2008) environmental index with performance indicators of the Global Reporting Initiatives (GRI) framework. The newly developed index comprises all three aspects of sustainability (economic, environmental and social) and adopts a standardised scoring scale that is reflective of …

Acquisitions Of Bankrupt And Distressed Firms, Elena Precourt, Henry Oppenheimer

Accounting Department Faculty Journal Articles

In this paper we focus on acquisitions of bankrupt firms and firms that recently emerged from Chapter 11 and compare these firms with acquired distressed firms to determine whether or not transaction timing plays a role in the outcomes of the mergers. We analyze deal premiums (or lack thereof) and evaluate post-merger operating cash flows to determine whether or not timing of the transactions impacts their effectiveness and success. We also evaluate targets and their acquirers’ stock price reactions to the announcements of acquisitions. We find that distressed targets sell their assets at a premium or at a discount smaller …

Investigating Corporate Social Responsibility Disclosure By Banks From Institutional Theory Perspective, Wafaa Salah, Iman Mohamed Arafa

Business Administration

Previous research on Corporate Social Responsibility (CSR) has mainly focused on the companies operating in different industry 􀏐ields. Yet, a limited number of research has investigated the CSR practices at the banking sector. Accordingly, this study attempts to add further knowledge to this domain by measuring and comparing the extent and quality of CSR practices and its components which are: Employees, Community, Environment and Corporate governance at a larger geographical scale. Moreover, the relationship between institutional environment and the CSR and its components will be empirically examined. Secondary data provided by CSRHUB database is used for a sample of 231 …

The Impact Of Corporate Governance On Stock Price And Trade Volume, Wafaa Salah, May Elewa

Business Administration

The purpose of this paper is to investigate whether corporate governance is associated with stock prices and trade volume for 62 publicly traded firms on the Egyptian Stock Exchange during 2007-2014. The authors hypothesize that firms with strong corporate governance have a significant impact on stock prices and trade volume. To examine the associations, a multiple regression analysis is used. Consistent with the first hypothesis, this study finds firms with strong corporate governance have a significant impact on stock prices while has no significant impact on trade volume. Findings indicate that the quality of corporate governance can affect firms' stock …

A Quantitative Analysis For The Correlation Between Corporate Financial And Social Performance, Wafaa Salah, Mostafa Salama

Business Administration

Recently, corporate social performance (CSP) is not less important than corporate financial performance (CFP). Debate still exists about the nature of the relationship between the CSP and CFP, whether it is a positive, negative, or a neutral correlation. The objective of this study is to explore the relationship between corporate social responsibility (CSR) reports and CFP. The study uses the accounting-based and market-based quantitative measures to quantify the financial performance of seven organizations listed on the Egyptian Stock Exchange in 2007-2014. Then uses the information retrieval technologies to quantify the contribution of each of the three dimensions of the corporate …

The Islamic Banking And Economic Growth Nexus: A Panel Var Analysis For Organization Of Islamic Cooperation (Oic) Countries, Duygu Zirek, Fusun Celebi, M. Kabir Hassan

Department of Accounting and Finance Faculty Scholarship and Creative Works

In this paper, we investigate the impact of Islamic banking variables on economic growth in a panel setting for 14 member countries of the Organization of Islamic Countries during 1999-2011 period. We examine the short-run effects as well as long-run effects by employing the Panel VAR method. We find a positive and significant relationship between Islamic finance and economic growth. This relationship is robust with regard to several macroeconomic control variables such as capital stock, unemployment, inflation, and government expenditure. We show that an increase in the share of Islamic deposits, assets, and loans in total banking instruments results in …

Government Financial Disclosures: The Timeliness Of State Comprehensive Annual Financial Reports, Dylan Mcleod Bartlett

Honors Theses and Capstones

No abstract provided.

Escalating Commitment: Business Investments And Csr, Victoria Forrest, John Hasseldine Ph.D

Honors Theses and Capstones

There are many instances, in all areas of business, in which individuals can become committed to a course of action that begins costing more than it is producing. Because it is often possible for persons who have suffered a setback to recoup their losses through an even greater commitment of resources to the same course of action, a cycle of escalating commitment can be produced (Staw, 1981). This thesis serves to address prior literature and prior studies based on the theory of escalation behavior . We furthered our research by conducting an experiment using university students to test certain said …

Balancing Act: Trends And Current Issues Of Retaining And Promoting Women In Accounting, Katelin A. Collins

Honors Theses and Capstones

No abstract provided.

Taxation As It Relates To Politics, Small Business & Corporate America, Elizabeth Assaf, Rebecca Wuorio

Honors Theses and Capstones

No abstract provided.

Amendment To Statement On Auditing Standards No. 122, Section 700, Forming An Opinion And Reporting On Financial Statements; Statement On Standards, 131, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

The Effect Of Competitive Advantages On Corporate Tax Avoidance: A Determinant Or Excuse?, Andrew Dale Almand

Electronic Theses and Dissertations

Recently, managers of U.S. corporations have explained the motivation behind engaging in extreme and public forms of tax avoidance (i.e. corporate inversions) as addressing the inability to gain or maintain global competitive advantages (Security 2014, 1). While prior research explores how a corporation’s overall business strategy can affect tax avoidance behavior (Higgins et al. 2015) and measures the effects of different components of competitive advantages on tax avoidance (Kubick et al. 2015; Gao et al. 2015), how total global competitive advantages impact tax avoidance remains an unanswered empirical question. Therefore, this study considers the following research questions: 1)How does the …

Are Tax Exemptions For "Churches" A Blessing Or A Curse For Taxpayers?, Hannah Bauman

Honors Theses

This paper focuses on the rules and requirements governing the participation of religious organizations as defined in IRC § 501(c)(3) in the political process. Included in this is a study of historical events and case law both for and against the participation of religious organizations in politics.

Global Dental Equipment: How Variance Analysis Can Help A Startup Business Survive Growing Pains, Michael T. Lee, Celia J. Renner

Accountancy Faculty Publications and Presentations

This educational case study describes an entrepreneurial crisis at Global Dental Equipment (GDE), a company selling used dental equipment. GDE had grown from a startup and reached a volume of activity such that the founder was no longer able to personally manage all of the dayto- day aspects of the business. The evolution of GDE from startup to rapid growth to bringing in outside investors and a Board of Directors is described. During its early years, GDE’s accounting system supported historical reporting, compliance, and taxation requirements. However, GDE reached a point where it needed to use more detailed and relevant …

دوافع ووسائل تبني الإدارة لممارسات إدارة الأرباح المحاسبية وسبل الحد منها دراسة تطبيقية لعينة من الشركات العراقية, ناظم شعلان جبار

Muthanna Journal of Administrative and Economics Sciences

المستخلص: نظرا للأهمية التي يمثلها صافي الربح بالنسبة للأطراف ذات العلاقة بالمؤسسة تلجأ الادارة الى ممارسة نوع من التأثير المتعمد والتلاعب بالأرباح المعلنة من خلال استخدام أساليب حقيقية أو محاسبية سواء كانت في اطار المعايير والمبادئ المحاسبية أو خارجها وذلك سعيا منها وراء تحقيق أهداف ورغبات معينة, لذلك فان اعتماد الأطراف ذات المصلحة على رقم الربح المحاسبي وحدة دون الأخذ بعين الاعتبار العوامل الأخرى التي تؤدي الى تخفيض مستوى جودة الأرباح من شأنه أن يؤدي الى اتخاذ قرارات غير عقلانية بسبب وجود تحيز في قياس الدخل من طرف الادارة, وبالرغم من الدور الذي يمكن أن تلعبه المعايير المحاسبية في الحد …

أهمية الافصاح عن الايراد المتولد عن التجارة الالكترونية في الوحدات الاقتصادية المطبقة للنظام المحاسبي الموحد, اسعد منشد محمد

Muthanna Journal of Administrative and Economics Sciences

ملخص البحث : ان جميع الإجراءات المحاسبية تأسست ونشأت وطورت للتعامل مع البيئة التجارية التقليدية بهدف خروج النظام المحاسبي بمعلومات تتمتع بمصداقية اكثر والملائمة لعملية اتخاذ القرارات . و اليوم وفي ظل التطور الهائل الذي لحق بالأعمال وتطبيق بلدان العالم البيئة التجارية الجديدة المتمثلة بالتجارة الالكترونية والعولمة التي أزالت جميع القيود والحدود الاقتصادية للدول وحولت الأسواق المحلية الى أسواق عالمية مفتوحة من خلال التجارة الالكترونية ، قد وضعت المحاسبين أمام تحديات جديدة في الفكر المحاسبي ، فتناول الباحث موضوع الإيراد المحاسبي المتولد من خلال التجارة الالكترونية وأهمية الإفصاح عن هذا الإيراد ضمن البيانات المالية للوحدة الاقتصادية كون أن الإيراد وتحققه …

الاقتصاد البسيط… واشكالية تزايد الاستهلاك البذخي في العراق انموذجا للمدة 2004-2014, غسان طارق ظاهر

Muthanna Journal of Administrative and Economics Sciences

المستخلصالاستهلاك سلوك طبيعي للإنسان للمحافظة على وجوده وتلبية حاجاته وإذا تخطى الاحتياجات المطلوبة فأنه يعد سلوكا سلبيا تعدى مرحلة الحاجة المعقولة والمبررة من سلع وخدمات أساسية إلى أخرى كمالية، فالعراق يعد واحداً من تلك الدول الذي انفتح على العالم الخارجي بعد تغيير النظام السياسي عام 2003، والسماح له بتصدير النفط دون قيد او شرط، وفتح الحدود امام مختلف انماط التجارة، مما سمح بتدفق السلع والخدمات من والى العراق، فضلا عن الرغبة المفرطة للأسر العراقية نحو الاستهلاك كردة فعل لما عاشه الشعب العراقي من ظروف قاسية اقتصادية واجتماعية ونفسية، لذا يحاول الباحث تسليط الضوء على ظاهرة تزايد الاستهلاك البذخي واثره على …

دراسة تحليلية لأسباب عدم اقرار الموازنة العامة في العراق للعام 2014, سندس جاسم شعيبث

Muthanna Journal of Administrative and Economics Sciences

انهى العراق عام 2014 بدون اقرار الموازنة نتيجة للخلافات والنزاعات السياسية والاختلالات في بعض مواد الدستور التي هيأت لذلك وما نتج عن ذلك من اثار على الاقتصاد العراقي وعرقلة مسار التنمية في العراق ، واتى عدم اقرارها في ظل ظروف استثنائية عاشها العراق في عام 2014 من انخفاض اسعار النفط والاوضاع الامنية المتدهورة التي جعلت العراق يعاني من عجز حقيقي، وركزت هذه الدراسة على مسائل مختارة دون ادعاء التغطية الشاملة.

The Abuse Of Foreign Income Tax Credit, Janki P. Patel

Honors College Theses

This analytical study examines the abuse of foreign income tax credit with the provided data from 1996 – 2011. There are various ways to categorize the foreign tax credit, yet this study examines the foreign tax credit taken in various geographic regions. Additionally, it also analyzes the individual foreign tax credit claimed and corporate tax credit claimed to conclude on which unit abuses the credit utmost.

Graduate Bulletin, 2016-2017 (2016), Minnesota State University Moorhead

Graduate Bulletins (Catalogs)

No abstract provided.

The Evolution Of The Annual Report To Shareholders, Laura Elizabeth Willimon

Honors College Theses

This exploratory study examines the evolution of the annual report to shareholders between 2005 and 2014. Several typical yet elective elements of annual reports are examined, specifically looking at the elements of sustainability, interactive interface, and length as it changed year to year. Additionally, I examined changes in independent auditor and classified companies according to Global Industry Classification Standards sectors.

The Effects Of Corporate Social Responsibility On Financial Performance, Marly Mentor

Honors Undergraduate Theses

Companies have taken the initiative to be socially responsible over the years. In the past, the focus for companies has been on maximizing wealth. With the growth of corporate social responsibility (CSR), there has been many debates regarding its benefits. More companies are beginning to realize the value of being socially responsible and how critical it is to business function. This paper researches past studies on the relationship between corporate social responsibility and financial performance. This relationship is then tested using a reliable source of data on corporate social responsibility performance. This study uniquely looks at the accounting and market-based …

Hospital Corporation Of America: An Analysis Of The Financial Statements Of Hca Holdings, Inc., C. Haadsma

Honors Theses

A successful and dynamic hospital management company, Hospital Corporation of America owns, manages, or operates hospitals, freestanding surgery centers, diagnostic and imaging centers, radiation and oncology therapy centers, comprehensive rehabilitation and physical therapy centers, and other facilities. In fact, Hospital Corporation of America is responsible for between four to five percent of all inpatient care delivered in the United States today. In partial fulfillment of the requirements of the Sally McDonnell Barksdale Honors College at the University of Mississippi, I have researched the healthcare industry, analyzed the company's financial statements, and provided audit and tax recommendations to the company's management. …

The Influence Of Guilt Cognitions On Taxpayers’ Voluntary Disclosures, Jonathan Farrar, Cass Hausserman, Paul Dunn

Business Faculty Publications and Presentations

Guilt is a powerful emotion that is known to influence ethical decision-making. Nevertheless, the role of guilt cognitions in influencing restorative behaviour following an unethical action is not well understood. Guilt cognitions are interrelated beliefs about an individual’s role in a negative event. We experimentally investigate the joint impact of three guilt cognitions – responsibility for a decision, justification for a decision, and foreseeability of consequences – on a taxpayer’s decision to make a tax amnesty disclosure. Tax amnesties encourage delinquent taxpayers to self-correct to avoid severe penalties that would result if their tax evasion were discovered. Our findings suggest …

An Exploratory Investigation Of Extrinsic And Intrinsic Motivations In Tax Amnesty Decision-Making, Jonathan Farrar, Cass Hausserman

Business Faculty Publications and Presentations

The tax compliance literature on tax amnesties does not explicitly consider the underlying motivational influences on taxpayers’ self-correction decisions. Extant tax amnesty studies imply that extrinsic motives are the basis for self-correction, and only a few consider intrinsic motives (Rechberger, Hartner, Kirchler & Hämmerle, 2010; Torgler & Schaltegger, 2005). Consequently, we explore how extrinsic and intrinsic motives affect tax amnesty decision-making, following an unintentional taxpayer error. We conduct a quasi-experimental conjoint analysis on 1,266 taxpayers and vary the error magnitude. Results indicate that when taxpayers contemplate making a tax amnesty disclosure, desire to avoid a penalty is the most influential …

Information Technology Audits By Internal Auditors: Exploring The Evolution Of Integrated It Audits, Joy M. Gray

2016

The Institute of Internal Auditors (IIA) defines integrated auditing as auditing that looks at more than one aspect of the area under review; which may include financial, operational, information technology (IT), compliance, environmental, and/or fraud related audit objectives. I examine the internal auditing function’s (IAF’s) use of integrated IT auditing and provide evidence of how internal auditors’ IT audit activities contribute to IT governance, a critical subset of corporate governance. Importantly, increased understanding of these IT audit practices assists educators in curriculum design reflective of practitioner needs.

I have three interrelated studies. The first synthesizes literature through an historical lens …

Correlates Of Ethical Sensitivity And Reasoning And Their Potential Influence On Accounting Education, Michael Francis Ruff

2016

This dissertation consists of three studies investigating the impact of accounting ethics interventions on graduate students in accountancy. This dissertation relies primarily on neo-Kohlbergian theory and Rest’s framework of ethical behavior (Rest 1979, 1986) because this framework has figured prominently in the body of accounting and auditing research on ethics and professionalism.

The first study reviews and synthesizes the current state of the literature regarding accounting ethics. This literature review starts with definitions and follows with a history and evolution of ethics theories, with an emphasis on neo-Kohlbergian theory, Rest’s Four Component Model of ethical behavior, the Defining Issues Test …

Three Empirical Studies Of Internal Audit Quality, Steven M. Desimone

2016

This dissertation contains three studies that examine the IAF’s role in corporate governance, factors that lead IAFs to take a deliberate approach to improve IAF quality, and how IAFs influence financial reporting quality in the public sector.

The first study examines factors that are associated with IAF involvement in corporate social responsibility (CSR) auditing. Results suggest that organizations with more formally documented corporate governance guidance and IAF guidance are more likely to engage their IAFs in CSR auditing than those without such documentation. Findings also indicate that IAFs of governmental organizations and those within larger organizations engage in significantly more …