Accounting Commons^™

Analisa Faktor-Faktor Penentu Budgetary Slack Pada Lembaga Swadaya Masyarakat (Studi Empiris Dengan Menggunakan Structuralequation Modeling), Maria Eurelia Wayan

Jurnal Vokasi Indonesia

This study aims to examine the determinants of budgetary slack on NGOs. Tests performed by using Structural Equation Modeling (SEM). This study found evidence that factors budgetary participation, accountability demands, information asymmetry, and the behavior of individual NGOs affect budgetary slack. Also found a correlation between budgetary participation, accountability demands, information asymmetry and the behavior of individual NGOs. This study uses a survey with 210 respondents of the unit of analysis is the individual directors and managers of NGOs.

Pengaruh Traksi Manual Cervical Terhadap Nyeri Leher Akibat Disc Migration, Safrin Arifin

Jurnal Vokasi Indonesia

No abstract provided.

Studi Awal Perumusan Indikator Evaluasi Strategikomunikasi Pemasaran 12 Destinasi Wisata Di Jakarta Utara, Sri Rahayu, Endang Setiowati, Amelita Lusia, Diaz Pranita, Priyanto Priyanto, Rahmi Setiawati, Devi Rahmawati

Jurnal Vokasi Indonesia

No abstract provided.

Mcivor, Wilfred J., B. 1897? (Mss 506), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 506. Personal patient ledger (1931-1932) of Dr. W.J. McIvor, a physician practicing at Moseley Hospital in Henderson, Kentucky. Includes an unidentified photograph of a woman and the cover of an 1897 book on writing and engrossing.

Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Reporting On Engagement Reviews, May 20, 2014, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

The Dynamics Of Business Communication: A Look At Social Media Use In The Workplace, Lindsey Munro

Honors Theses

This paper reviews the use of social media in a work place setting. Reviews on the history of social media and definitions are initially made to prepare the reader for the language of the paper. The main section of the paper covers the advantages and disadvantages of social media use in the work place from the perspective of inside an organization using a private social media platform. Private social media platforms are referred to as enterprise social media. Enterprise social media has advantages and disadvantages when used for communication in team settings, for individual communication and learning, and for knowledge …

Breach Of Independence Interpretation, Proposed Interpretation Of The Aicpa Professional Ethics Division, June 16, 2014, Comments Are Requested By September 16, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, June 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Essays On Non-Gaap Earnings Disclosure, Hangsoo Kyung

Dissertations, Theses, and Capstone Projects

Essay1: The U.S. Securities and Exchange Commission (SEC) issued new Compliance and Disclosure Interpretations (CDI) in 2010, relaxing enforcement of Regulation G and Regulation S-K. The nonbinding nature and opaque procedures behind interpretive guidance cast doubt as to whether SEC staff interpretations changed a firm's voluntary disclosure. In this paper, I find that firms more frequently disclose non-GAAP earnings after the issuance of new CDI, suggesting that nonbinding SEC staff interpretations influence corporate disclosure practice. Compared to the pre-CDI period, non-GAAP exclusions are of higher quality in the post-CDI period. The exclusion quality of firms who started to disclose non-GAAP …

Societal Trust And Corporate Tax Avoidance, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo

Research Collection School Of Accountancy

Using an international sample of firms and a country-level index for societal trust, we study how differences in trust across countries relate to corporate tax avoidance. Consistent with our prediction, we find strong evidence that societal trust is negatively associated with corporate tax avoidance by firms, even after controlling for other determinants such as home country tax system characteristics. We also explore the effects of three country-level institutional characteristics – level of investor protection, disclosure requirement, and tax enforcement – on the relation between societal trust and tax avoidance. We predict and find that the effects of trust on tax …

Corporate Social Responsibility And Stock Price Crash Risk, Yongtae Kim, Haidan Li, Siqi Li

Accounting

This study investigates whether corporate social responsibility (CSR) mitigates or contributes to stock price crash risk. Crash risk, defined as the conditional skewness of return distribution, captures asymmetry in risk and is important for investment decisions and risk management. If socially responsible firms commit to a high standard of transparency and engage in less bad news hoarding, they would have lower crash risk. However, if managers engage in CSR to cover up bad news and divert shareholder scrutiny, CSR would be associated with higher crash risk. Our findings support the mitigating effect of CSR on crash risk. We find that …

Aicpa Professional Standards As Of June 1, 2014, Volume 2: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Aicpa Technical Practice Aids As Of June 1, 2014, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Aicpa Professional Standards As Of June 1, 2014, Volume 1: U.S. Auditing Standards-Aicpa (Clarified), Attestation Standards, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Managers' Pay Duration And Voluntary Disclosures, Qiang Cheng, Young Jun Cho, Jae Bum Kim

Research Collection School Of Accountancy

In this paper, we examine the effect of managers’ pay duration on firms’ voluntary disclosures. Pay duration refers to the average period that it takes for managers’ annual compensation to vest. We hypothesize and find that pay duration can incentivize managers to provide more bad news earnings forecasts. This result holds after controlling for the level of stock-based compensation and the endogeneity of pay duration. In addition, we find that the effect of pay duration is more pronounced for firms with weaker governance and for firms with a more opaque information environment, where the marginal benefits of additional disclosures are …

The Triangular Relationship Between Audit Committee Characteristics, Audit Inputs, And Financial Reporting Quality, Jae Bum Kim, Benjamin Segal, Dan Segal, Yoonseok Zang

Research Collection School Of Accountancy

Using the exogenous reforms to audit committees mandated by the Sarbanes-Oxley Act of 2002 and a difference-in-difference approach, we examine the impact of changes in audit committee attributes (financial expertise, size, and independence) on firms’ audit inputs and financial reporting quality. Firms directly affected by the reforms experienced a larger improvement in audit inputs (measured by audit fees and the appointment of an industry specialist auditor) and a larger increase in financial reporting quality (measured by restatements of financial reports) relative to firms that were already compliant. Importantly, we find that the decline in restatements is not related to the …

Aicpa Audit And Accounting Manual As Of June 1, 2014 : Nonauthoritative Technical Practice Aid, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Reporting On Engagement Reviews, May 20, 2014, Comments Are Exposure Draft (American Institute Of Certified Public Accountants), 2014, May 20, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Spring Meeting Of Council, May 18-20, 2014, Volume 1, Fairmont Scottsdale Princess, Scottsdale, Arizona, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Spring Meeting Of Council, May 18-20, 2014, Volume 2, Fairmont Scottsdale Princess, Scottsdale, Arizona, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Aicpa Code Of Professional Conduct Effective December 15, 2014 (Early Implementation Permitted). [Contents As Of May 15, 2014], American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Auditing Standards Board (Asb), May 13-15, 2014, Meeting Agenda, Las Vegas, Nv, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb) Meeting, May 13-15, 2014, Las Vegas, Nv; Highlights (Asb) Meeting, May 13-15, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Earnings Management Constraints: An Examination Of The Tradeoff Between Accruals-Based Earnings Management And Classification Shifting, John Abernathy, Brooke Beyer, Eric Rapley

Faculty Articles

Prior literature has investigated three forms of earnings management: real earnings management (REM), accruals earnings management (AEM) and classification shifting. Managers make trade-off decisions among these methods based on the costs, constraints and timing of each strategy. This study investigates whether managers use classification shifting when their ability to use other forms of earnings management is constrained. We find that when REM is constrained by poor financial condition, high levels of institutional ownership and low industry market share, managers are more likely to use classification shifting. Further, we find that when AEM is constrained by low accounting system flexibility and …

Public Accounting, International Standards, And You: A Closer Look On The Impact Of Ifrs And Gaap Convergence, Daniella Lomo

Honors Scholar Theses

The convergence of US GAAP and IFRS has been significant for the US Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) over the decade. Due to major differences such as with the consolidation model and the special entities (i.e. Research and Development), there are concerns of how the convergence will affect the accounting practice. The US GAAP is known to have more industry-based details than the IFRS, and so it is essential to know what kind of issues lie from industry to industry. Here, our focus is within the life sciences. More specifically, this paper examines …

Cloud Computing: Does Every Cloud Have A Silver Lining?, Aeson Luiz Dela Cruz

Center for Business Research and Development

Up in the clouds, we go. Ever wondered where pictures uploaded on your Facebook profile are stored? How about files that you keep on your DropBox, that you conveniently access wherever you are and whenever you need them? Perhaps, it is more intriguing to ask where videos you have uploaded in YouTube are being kept. Are you not curious enough to ask why your Google mail can provide additional storage capacity when needed? All the answers to these questions lead us to a single direction—to the clouds.

Exploring The Role Of Instruments In The Transformation Of Logics: The Case Of Socially Responsible Investment, Diane-Laure Arjaliès

Business Publications

The purpose of this article is to explore the role of instruments in the transformation of institutional logics and their associated practices at the micro level. Based on an ethnographic study, this article compares two working groups — one responsible for equity and the other for fixed-income investments — in an asset management company attempting to integrate new demands for socially responsible investment (SRI). These two working groups both sought to change their investment processes through the introduction of Electronic copy available at: http://ssrn.com/abstract=2434177 Electronic copy available at: http://ssrn.com/abstract=2434177 2 new calculative devices. The equity group was perceived to be …

A Comparison Of Audit Fee Trends For East Tennessee Based Companies And Similar Companies Based In Similar Regions, William J. Saulsbury

Undergraduate Honors Theses

Research examines audit fee trends for a decade. The research focuses on audit fees of companies in the East Tennessee Area and compares the audit fees of these companies to similar companies based in similar regions of the United States. Possible causes for the fluctuations of audit fees during the decade are also discussed.

The Affordable Care Act And Its Impact On The Professional Tax Preparation Market In Kingsport, Tennessee, Robert S. Forney Jr.

Undergraduate Honors Theses

The objective of this study is to test whether the Affordable Care Act will have an effect on the professional tax preparation industry of Kingsport, Tennessee. To accomplish this objective, the researcher collected surveys concerning taxpayers’ initial reaction to the realization that the law affects their 1040. A two proportion test for equality was performed and failed to reject the idea that the ACA will have an effect on the tax preparation industry of Kingsport. Because this study failed to prove that the change in legislation causes a jump in clientele for the professional tax preparation market, the fight for …

Analysis Of Capabilities Attributed To The Fraud Diamond, Austin M. Shelton

Undergraduate Honors Theses

In the thesis “Analysis of Capabilities Attributed to the Fraud Diamond” research was conducted on fraud and what it takes for a person to commit fraud. The focus of this study was on one aspect of the person committing fraud, the capabilities aspect. This aspect is rather new in the accounting world, being first introduced in 2004. There was an analysis conducted on the six attributes of capabilities.

The six attributes went through statistical testing. This testing was to determine whether there are significant differences between the attributes. Based on the results of the testing, recommendations were given. These recommendations …

Diversifying A Portfolio Using Vix Options, Alec J. Amos

Finance Undergraduate Honors Theses

Ubiquitous investment strategies often include similar forms of diversification – holding stocks of differing industries, exposed to different business cycles, in order to reduce idiosyncratic risk. During the recession, these strategies failed as the markets fell substantially leaving investors exposed to great amounts of systematic, or “un-diversifiable” risk. Throughout this paper, I will examine the effects of diversifying a portfolio using call options on the CBOE Volatility Index (VIX) to try and alleviate systematic risk from a portfolio, allowing an investor to capitalize from short-term market fluctuations arising from financial, economic, and geopolitical risks.