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Articles 6841 - 6870 of 39882
Full-Text Articles in Accounting
Directory Of Accounting Faculty, Academic Year 2016-2017, 39th Edition, James R. Hasselback
Directory Of Accounting Faculty, Academic Year 2016-2017, 39th Edition, James R. Hasselback
Individual and Corporate Publications
No abstract provided.
The Impact Of Technology Acceptance And Openess To Innovaion On Software Implementation, Michael Marin Bertini
The Impact Of Technology Acceptance And Openess To Innovaion On Software Implementation, Michael Marin Bertini
Walden Dissertations and Doctoral Studies
Senior management decisions to foster innovation and adopt new technology solutions have serious implications for the success of their organization change initiatives. This project examined the issue of senior management decision or reasons of their decision to adopt new Enterprise Resource Planning (ERP) systems as a solution to solve their business problems. This project investigated the degree that perceived ease of use and usefulness of the ERP system influenced decisions made by senior managers to innovate. Roger's diffusion of innovations theory and Davis technology acceptance model theory were used to predict when senior managers were open to innovation, and whether …
Features Affecting The Quality Of Sustainability Reporting Within An Egyptian Context: An Empirical Study And Evaluation, Noha Abdelrahman
Features Affecting The Quality Of Sustainability Reporting Within An Egyptian Context: An Empirical Study And Evaluation, Noha Abdelrahman
Business Administration
Despite of the general agreement among academics and practitioners on the massive importance of sustainability reporting, the quality level of sustainability reporting is unsustainable. There is an obvious increase in the number of sustainability reports that is not associated with a parallel or even acceptable increase in their quality. This research aims at contributing knowledge within sustainability reporting in the context of Egypt. This aim will be achieved by providing insights in the knowledge and reporting of sustainability through testing certain features for their impact on the quality of sustainability reporting. Data will be collected for the Global 100 companies, …
An Exploration Of Modern Financial Reporting, Jane C. Case
An Exploration Of Modern Financial Reporting, Jane C. Case
Honors Theses
The following are solutions to a series of case studies in financial reporting completed in fulfillment of the requirements of the honors ACCY 420 course at the University of Mississippi for both the fall and spring semester of the 2015/2016 academic year. Each case study focused on a particular area of financial reporting for a specific company or set of companies in the same industry. Each case contained a problem set requiring comprehension of accounting concepts, analysis of financial stability, mathematical calculations, and preparation of journal entries and financial statements.
3d Systems: An In-Depth Look Into The Past, Present, And Future Of 3d Printing, John Lars Ely
3d Systems: An In-Depth Look Into The Past, Present, And Future Of 3d Printing, John Lars Ely
Honors Theses
This thesis revolves around the 3D printing industry. I focused the majority of my research on the company, 3D Systems. I looked into the various factors that are holding the company back and what it can do to overcome then. I concluded that 3D Systems needs to focus more on developing and marketing printers for the domestic market. I also found that the company has to gain a stronger foothold in the Asian market if it wants to emerge as the leader of the industry.
Healthways: A Financial Analysis And Recommendations, Katherine Adcock
Healthways: A Financial Analysis And Recommendations, Katherine Adcock
Honors Theses
The Accy 420 course at the University of Mississippi serves to provide students who are in both the Patterson School of Accountancy and the Sally McDonnell Barksdale Honors College an alternative route in which to write their theses. The course uses research methods and financial statement analysis to allow students to produce an in-depth analysis on a company of their choosing. Both a written thesis and a presentation are aspects of the course. Through ten weekly chapter submissions, students compose their final thesis made up of general company information, industry and geographical analysis, strategy analysis, financial statement analysis, accounting quality, …
Essays In Accounting And Finance, Sayan Sarkar
Essays In Accounting And Finance, Sayan Sarkar
Open Access Theses & Dissertations
In my first essay, I investigate changes in a number of firm characteristics surrounding the change in debt policy (i.e., becoming unlevered). I do so to investigate why firms may lower their debt levels, and add insights to the zero-leverage puzzle. My main findings are that tax based explanations and market timing explanations do not explain the observed behavior of firms that become totally unlevered. My findings are most consistent with the pecking order theory (Myers and Majluf, 1984) and with Jensen's (1986) theory of free cash flows. I also investigate whether financial constraint is somehow related to the decision …
Mapping Decisions Of Reporting Asset Misappropriation Within An Accounting Department Using Behavioral, Cognitive, And Cultural Traits, Nora Alaniz Bouqayes
Mapping Decisions Of Reporting Asset Misappropriation Within An Accounting Department Using Behavioral, Cognitive, And Cultural Traits, Nora Alaniz Bouqayes
Open Access Theses & Dissertations
The problem of global fraud continues to be pandemic with the cost to organizations exceeding $3.9 trillion of lost revenues every year. Accounting research is slowly embracing the behavioral science research and has expanded limited literature addressing the traits of fraud perpetrators. This study begins to examine behavioral, cognitive, and cultural traits of reporters of fraud in accounting departments. This study narrows the area of interest to asset misappropriation as part of the Occupational Fraud and Abuse Classification System created by the Association of Fraud Examiners. An initial instrument to measure traits is developed and used to map decision paths …
Ceo Ownership And Firm Performance: Evidence From The 2003 Dividend Tax Cut, Hong Kim Duong
Ceo Ownership And Firm Performance: Evidence From The 2003 Dividend Tax Cut, Hong Kim Duong
Open Access Theses & Dissertations
This study investigates whether and how CEO ownership impacts firm performance by using the large tax cut on individual dividend income enacted in 2003 (The 2003 Dividend Tax Cut) as an exogenous shock. My findings suggest that CEO ownership of dividend payers significantly increased after the shock in the form of higher annual restricted stock grants and more option exercises. I document that the change in CEO ownership has an asymmetric impact on firm performance and investment efficiency. Only dividend payers with CEOs who moved closer to optimal ownership experienced improvement in investment efficiency and performance. In contrast, dividend payers …
A Collaborative Approach To Budgeting And The Impact On The Budgeting Process: A Case Study, Michael Van Roestel
A Collaborative Approach To Budgeting And The Impact On The Budgeting Process: A Case Study, Michael Van Roestel
Walden Dissertations and Doctoral Studies
Corporations budget and strategize to set targets for planning purposes. Review of the literature indicated that methods of budget creation, including input from operational employees, are not fully understood by corporate budget officers. The problem addressed in this study was whether a collaborative approach to budgeting would improve implementation of the Generally Accepted Accounting Principles of relevance and reliability within the budgeting process. The purpose of this qualitative study was to explore the benefits of a collaborative approach to budgeting since non-inclusive budget preparation could alienate members of the operations team. Participative leadership was the conceptual framework guiding this study …
Related Parties: Audit Risk When 63 Entities Act As One, Alyssa Lieb
Related Parties: Audit Risk When 63 Entities Act As One, Alyssa Lieb
Williams Honors College, Honors Research Projects
This paper delves into the fraud committed by Adelphia Communications for fiscal year 2001. Former Adelphia owner, the Rigas family’s background is scrutinized in an effort to understand how an environment fostering the ideals of financial statement fraud was created. The fraud itself is analyzed to uncover the potential warning signs that were available to then auditor, Deloitte. The audit process is outlined to determine where audit risk was greatest, and how audit guidelines in place at the time may have been ineffective in helping auditors to mitigate such risks. Audit guidelines in place at the time are then compared …
The Impact Of Disclosing Auditor Independence And Tenure On Non-Professional Investor Judgment And Decision-Making, L. Tyler Williams
The Impact Of Disclosing Auditor Independence And Tenure On Non-Professional Investor Judgment And Decision-Making, L. Tyler Williams
Electronic Theses and Dissertations
This study experimentally investigates how disclosing both the auditor’s obligation to remain independent of its client and auditor tenure in the audit report influence non-professional investors’ judgments and decision-making, especially the decision about whether to invest in a particular auditee. In the Auditor’s Reporting Model (ARM) proposal, the Public Company Accounting Oversight Board (PCAOB) asserts that inclusion of additional information in the audit report will improve the informativeness of the audit report for investors and as a result will modify its relevance to investment decisions. Using an experiment, I find that these disclosures positively influence non-professional investor judgments of auditor …
How Proposed Legislation Could Affect Corporate Taxes, Kaitlin Aspinwall
How Proposed Legislation Could Affect Corporate Taxes, Kaitlin Aspinwall
Honors Theses
The purpose of this thesis is to explore in detail three tax reform proposals and to determine the effects that each would have on three different industries, manufacturing, service based, and technology. This study looks at the detailed tax reform plans of Congressman Dave Camp, Congressman Devin Nunes, and Senators Marco Rubio and Mike Lee. In order to determine the effects that each of these plans would have on the three industries, the financial statements of Lockheed Martin, Liberty Mutual, and Facebook are analyzed as representatives of their industries. This analysis revealed the effects that the proposals would have on …
Exploring The Role Of Bookkeeping In Business Success, Mary-Jo Zimmerman
Exploring The Role Of Bookkeeping In Business Success, Mary-Jo Zimmerman
Walden Dissertations and Doctoral Studies
Small businesses support local economies by creating jobs and providing products and services, yet 50% of them fail within 5 years and only 30% of them survive for 10 years or more. The purpose of this qualitative explanatory case study was to explore how bookkeeping strategies helped 1 small business owner to sustain business growth over time. The sample was comprised of 1 small business owner who has been in business at least 5 years, experienced success, and achieved sustainability in Wake County, North Carolina. Systems theory served as the conceptual framework for this study. The data were collected through …
Short Selling Pressure And Corporate Social Responsibility Performance, Louise Yi Lu, Yangxin Yu, Liandong Zhang
Short Selling Pressure And Corporate Social Responsibility Performance, Louise Yi Lu, Yangxin Yu, Liandong Zhang
Research Collection School Of Accountancy
Using Regulation SHO as a natural experiment, we show that managers respond to apositive exogenous shock of short selling pressure by enhancing corporate socialresponsibility (CSR) performance. The positive effect of short selling on CSR is mainlydriven by improvements in stakeholder CSR, rather than third party CSR; and byimprovements in CSR strengths, rather than reductions in CSR concerns. We further findthat the effect is more pronounced for firms that locate in environments where CSR isemphasized by their stakeholders. Moreover, we find that managers are more likely toissue CSR reports that convey information about firms’ CSR activities to the publicduring the implementation …
Investor Reactions To Company Disclosure Of High Ceo Pay And High Ceo-To-Employee Pay Ratio: An Experimental Investigation, Khim Kelly, Jean Lin Seow
Investor Reactions To Company Disclosure Of High Ceo Pay And High Ceo-To-Employee Pay Ratio: An Experimental Investigation, Khim Kelly, Jean Lin Seow
Research Collection School Of Accountancy
There is significant debate about the usefulness of disclosing the CEO-to-median employee pay ratio, as required under Section 953(b) of the Dodd-Frank Act in the United States. Using an experiment, we find that disclosing higher-than-industry CEO pay (versus comparable-to-industry CEO pay) marginally decreases perceived CEO pay fairness and perceived workplace climate, which is counteracted by a significant positive effect on perceived CEO attraction/retention ability, although there are no significant indirect effects through these perceptions on perceived investment potential. However, incrementally disclosing a higher-than-industry pay ratio (versus disclosing only higher-than-industry CEO pay) significantly decreases perceived CEO pay fairness and marginally deceases …
Codification Of Statements On Standards For Accounting And Review Services (Including Statements On Standards For Accounting And Review Services [Clarified]), Numbers 1-21, As Of January 2016, American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Standards For Accounting And Review Services (Including Statements On Standards For Accounting And Review Services [Clarified]), Numbers 1-21, As Of January 2016, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Codification Of Statements On Auditing Standard, Numbers 122 To 131, As Of January 2016, American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standard, Numbers 122 To 131, As Of January 2016, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Using A Soc 1® Report In Audits Of Employee Benefit Plans; Practice Aid Series, American Institute Of Certified Public Accountants (Aicpa)
Using A Soc 1® Report In Audits Of Employee Benefit Plans; Practice Aid Series, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
General Accounting And Auditing Developments, 2016/17; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
General Accounting And Auditing Developments, 2016/17; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans Industry Developments - 2016; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Employee Benefit Plans Industry Developments - 2016; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Developments In Preparation, Compilation, And Review Engagements, 2016/17, American Institute Of Certified Public Accountants (Aicpa)
Developments In Preparation, Compilation, And Review Engagements, 2016/17, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans, January 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Employee Benefit Plans, January 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Revenue Recognition : Accounting And Auditing Considerations, 2016/17; Alert, American Institute Of Certified Public Accountants (Aicpa)
Revenue Recognition : Accounting And Auditing Considerations, 2016/17; Alert, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Entities Industry Developments - 2016; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Not-For-Profit Entities Industry Developments - 2016; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Codification Of Statements On Standards For Attestation Engagements (Including Statements On Standards For Attestation Engagements [Clarified]), Numbers 1-18, As Of January 2016, American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Standards For Attestation Engagements (Including Statements On Standards For Attestation Engagements [Clarified]), Numbers 1-18, As Of January 2016, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Pcaob Standards And Related Rules, Volume 1, As Of January 2016, Auditing — Reorganized, Auditing, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)
Pcaob Standards And Related Rules, Volume 1, As Of January 2016, Auditing — Reorganized, Auditing, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Pcaob Standards And Related Rules, Volume 2, As Of January 2016, Attestation, Ethics & Independence, Quality Control, Pcaob Staff Guidance, Select Rules Of The Board, Select Pcaob Releases, American Institute Of Certified Public Accountants (Aicpa)
Pcaob Standards And Related Rules, Volume 2, As Of January 2016, Attestation, Ethics & Independence, Quality Control, Pcaob Staff Guidance, Select Rules Of The Board, Select Pcaob Releases, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Applying Special Purpose Frameworks In State And Local Governmental Financial Statements; Practice Aid Series, American Institute Of Certified Public Accountants (Aicpa)
Applying Special Purpose Frameworks In State And Local Governmental Financial Statements; Practice Aid Series, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Government Auditing Standards And Single Audit Developments, 2016/17; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Government Auditing Standards And Single Audit Developments, 2016/17; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.