Accounting Commons^™

Boise State On Business: Companies Must Balance Feelings And Facts, Michael Lee, Nicholas Gaudioso Jr.

Accountancy Faculty Publications and Presentations

Many companies are founded with innovation, enthusiasm and hopes for success. In its inaugural days, the business founder/CEO is able to personally drive the company's success with a passion while wearing multiple hats and controlling all aspects of the business operations. They understand their market, can effectively communicate their chosen mission to employees and have a good "feel" for their cost and margins.

However, there comes a point where sales grow, new employees are hired and operations expand. All of a sudden, it becomes evident that managing by "feel" is not enough. Founders/CEOs must transition from managing by "feel" to …

Life And Health Insurance Entities, July 1, 2013; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Brokers And Dealers In Securities With Conforming Changes As Of July 1, 2013; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Dilution In Director Risk Assessments: The Effects Of Diagnostic And Non-Diagnostic Information, Jean Lin Seow

Research Collection School Of Accountancy

This paper reports the results of an experiment investigating how directors’ identification and evaluation of diagnostic and non-diagnostic information in a financial statement fraud risk assessment setting affects dilution in their risk assessments. My results show that more (less) diluted risk assessments are made when more (fewer) nondiagnostic factors are identified and where less (more) weight is placed on non-diagnostic factors identified as relevant to the judgment decision. Directors with higher levels of technical knowledge are found to identify more diagnostic factors and place greater weight on these factors than directors with lower levels of technical knowledge. Higher levels of …

Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, With Conforming Changes As Of July 1, 2013; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Attraction, Retention And Advancement Of Women Leaders: Strategies For Organizational Sustainability, Mary L. Bennett, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

Editor's Note, Marites Tiongco

DLSU Business & Economics Review

No abstract provided.

The Contributors, Marites Tiongco

DLSU Business & Economics Review

No abstract provided.

A Cut From Above: The Impact Of Loyalty Program Status On Member’S Behavior, Fredelita Espiritu-De Mesa

DLSU Business & Economics Review

This study identified the differences on the behavior between elite and non-elite members of a loyalty program. Behaviors measured were personal referrals, personal information sharing, openness to store promotions, increasing purchases, and marketing research support. Results showed the significant differences on behavior such as personal referrals and increasing purchases. The store benefits personal referrals from the non-elite members while increasing purchases from elite members.

Consumption Pattern Of Poor Households In Metro Manila – A Microeconometric Evaluation, Cesar C. Rufino

DLSU Business & Economics Review

This study is an attempt to analyze through survey design-consistent consumption profiling the budget allocation pattern of urban poor in Metro Manila. Econometric models of a complete system of Engel curves for the various consumption items are to be employed in the analysis. A value-added characteristic of this research is the incorporation of the complex survey design features of the 2009 Family Income and Expenditure Survey to produce consistent and unbiased standard errors and parameter estimates used in a variety of inferences implemented.

South Koreans Studying In Dlsu-Manila: Challenges And Opportunities In Trade In Education Services, Luz Suplico-Jeong, Rechel G. Arcilla

DLSU Business & Economics Review

Trade in education services plays a crucial role in economies like Australia, Canada, New Zealand, UK, and USA. The largest component of trade in education services consists of students who travel abroad to study. This market is going to grow as international student mobility continues to increase. The Philippines has been a popular destination for South Korean students who want to study abroad because English is widely spoken. It offers the same quality of English education at a lower cost. This paper examines the economic contribution and challenges of the South Korean students in the Philippines. A marketing strategy to …

Exploring Integrity, Leadership And Value Maximization In Microfinance, Junette A. Perez

DLSU Business & Economics Review

This study intends to review thoughts and expositions on integrity, leadership, and its potential link to value maximization in microfinance. The major source of exposition is from Jensen, Erhard, and Zaffron (2011). Prior reviews revealed that a man with integrity is a man of his word. As such, integrity begins with the mind as the mind compels the desire to exercise the manifestations of integrity. Jensen et al. (2011) measured integrity as equivalent to honoring one’s word. Applying such definition in microfinance, imputed with concepts of leadership with a view of maximizing value in microfinance is limitless as well as …

Impact Of Cooperative Finance On Household Income Generation, Onafowokan Onabanjo Oluyombo

DLSU Business & Economics Review

The study assesses the role played by cooperative societies’ loans services on members’ economic condition through household income generation in rural areas where there is no bank or other formal financial providers. Using a questionnaire technique, the study covers the activities of cooperative societies located in rural communities and villages outside the state capital and local government headquarters where there is no electricity, water, and tarred road in Ogun State, Nigeria. Data are analysed using chi-square, t-test, ANOVA, and effect size. The study found that participation in a cooperative is associated with increase in household income, while membership duration, house …

The Nexus Between Bank Credit Development And Economic Growth In Indonesia, Arisyi Fariza Raz

DLSU Business & Economics Review

The issue about the causal relationship between economic growth and credit market development is very important, particularly in a big emerging economy such as Indonesia, which has implemented various financial reforms following East Asian Financial Crisis in 1997. Efficient credit allocation in the banking sector will distribute the credit to the productive sector and, thus, promote economic growth. Meanwhile, development in the business sector will also increase demand for credit, encouraging credit market development. Given this rationale, this study aims at finding the significance of the linkage between economic growth and credit market development in Indonesia by investigating their long-run …

Mobile Phones And Growth Of Microenterprises: A Case Study Of Safaricom’S “Zidisha Biashara” Customers, Geoffrey Wandeto Mwangi, Freddie R. Acosta

DLSU Business & Economics Review

The study aimed at establishing the impacts of mobile phones usage on the growth of microenterprises. The study focused on mobile phones (and not telephony or telecommunications in general) because of the speedy adoption and widespread usage of mobile phones witnessed in Kenya over the last 10 years. The objectives of the study were based on three indicators of business growth, that is, income, profitability (cost management), and customer base. The study adopted a descriptive design method since it aimed at discovering and describing if a relationship exists between the variables. The study purposively sampled 100 microenterprises from Safaricom’s Zidisha …

Risk Information Impact On Investment Decisions: Experimental Test Of Pmm Theory, A Case Of Indonesia, Negina Kencono Putri, Zaki Baridwan, -- Supriyadi, Ertambang Nahartyo

DLSU Business & Economics Review

The aim of this study is to examine the Probabilistic Mental Model (PMM) Theory as an explanation of the framing effect in the context of reporting risk in different formats in Indonesia. The study was conducted using an online field experimental method with 3x4x2 mixed design, involving 54 investment analysts as participants. Experiments were conducted to test whether different formats of risk information—given the time sequence associated with the framing effect as explained by the PMM Theory—influence the investment decision-making process. The results show that participants chose to take action that is not at risk when the information presented is …

On Paternity Leaves And Parental Leaves – The Dilemma Over “Daddy Days”, Emily Sanchez Salcedo

DLSU Business & Economics Review

Filipino fathers generally refrain from undertaking childcare functions, an attitude that can be traced from the traditional notion that men are the economic providers while women are the nurturers of the family. In 1996, a breakthrough legislation was passed by the Philippine Legislature providing for seven days of paid paternity leave. A good beginning, but certainly not sufficient if the intention is really for the father and mother to share in the joys and pains of parenthood. Thus, Filipino women are left with no choice but to be mothers first and workers second. The article will look at experiences in …

The Influence Of In-House Tax Expertise On Corporate Tax Avoidance, Kimberly Hutton Honaker

Dissertations, Theses and Capstone Projects (Full IR Collection)

Allegations of tax abuse at Enron, WorldCom, and others generated scrutiny from regulators, public markets, and the media. In response, accounting researchers have sought to understand factors that drive corporate tax avoidance. While historical research has focused on firm characteristics, little emphasis has been placed on the executive who develops corporate tax strategy.

This study addresses this issue by considering how the internal tax function (ITF) and in-house tax expertise influence tax avoidance. I examine the association between tax avoidance, denoted BOOK_ETR, which is measured as the Generally Accepted Accounting Principles effective tax rate, and (1) the existence of an …

Kebijakan Sektor Pertanian Sebagai Awal Kebangkitan Ekonomi(Studi Kasus Taiwan Dalam Mengelola Komoditas Padi), Deni Danial Kesa, Cheng-Wen Lee

Jurnal Vokasi Indonesia

Indonesian agricultural has big potential to developed, but in fact most of our farmers are still many who are categorized as poor. Looking at Taiwan 's success in fostering innovation and empower agricultural resources , much can be learned in a production system . The policy implemented by the Ministry of agriculture and all stakeholders in Taiwan. For future prospects Indonesia, as applicable steps and future prospects, which should be applied in the rice production system in Indonesia such as maximizing the production of rice, with a maximum cost. Self-sufficiency for rice as staple food is main agenda for government …

Analisis Relevansi Nilai Psak No. 30 (Revisi 2007) Tentang Sewa, Dinilai Berdasarkan Reaksi Pasar Modal, Dewi Kartika Sari

Jurnal Vokasi Indonesia

As one of the IFRS convergence program, DSAK-IAI has made several revisions of financial accounting standards, one of which is PSAK No. 30 (Revisi 2007) about Leases. These financial accounting standards have become effective since January 1, 2008. But until now still a few companies that apply this standard. This is probably because the company did not know the financialbenefitofthe application ofthisstandard. Thereforethis studywas conducted to determinethe value relevance of PSAK No.30 (Revised 2007) about Leases, which is assessed on the basis of capital market reactions. The results showedthat theapplication of PSAK No.30 (Revised 2007), about Leases, do nothave an …

Analisis Pengungkapan Triple Bottom Linedan Faktor Yang Mempengaruhi; Lintas Negara Indonesia Dan Jepang, Sandra Aulia Z, Tb. Mh. Idris Kartawijaya

Jurnal Vokasi Indonesia

Current firm performance is not only measured by economic term (single bottom line) but also by social and environmental (triple bottom line). Purposes of this research are analyzing of TBL disclosure and influences factors, by using sample of companies in Indonesia and Japan. This paper investigates Triple Bottom Line (TBL) disclosure of 50 of the largest Indonesian and Japanese companies by using secondary data. Twenty two disclosure criteria were developed for each of the TBL disclosure areas: economic, social, and enviromental. Disclosure information was examined in annual reports, separate or stand-alone report and company‟s website. Regression analysis has been used …

Keris Sebagai Salah Satu Kebudayaan Materi, Priyanto Priyanto

Jurnal Vokasi Indonesia

“Keris” is one of the material culture as collection museum can be assumed as souvenir, fetish, and collection. The Museum should be giving about the meaning of “keris” and its community. Museum not only show subject as material cultural but also show other aspect as social, religious an aspect dayly acktivity of its community.

Hubungan Jenis Persalinan Dan Prematuritasdengan Hiperbilirubinemia Di Rs Persahabatan, Elsa Roselina, Saroha Pinem, Rochimah Rochimah

Jurnal Vokasi Indonesia

Hyperbilirubinemia refers to an excessive level of accumulated bilirubin in the blood and is characterized by jaundice, or icterus, a yellowish discoloration of the skin and other organs. There are two risk factors that related to hyperbilirubinemia. Those factors are maternal factor and neonates‟ factor. The aim of this research knew which variables which catagorized as maternal factor and neonates‟ factor that related to hyperbilirubinemia in Persahabatan hospital. This research used medical records from 216 neonates and his/her mother from October 2008 until October 2009 as samples. Research design was case control, with used 5% level of significant and 80% …

Cost Recovery Rate Unit Hemodialisa Rumah Sakit Abc Tahun 2006-2008, Supriadi Supriadi

Jurnal Vokasi Indonesia

This research is motivated by the thought that Hemodialysis Unit at ABC hospital which opened in 2005 , is a unit that produces , but in the determination of rates of hemodialysis services have not been done in detail , which includes only the cost component of operating costs of direct material regardless of personnel costs , telephone and general logistics costs . The issue is whether income rates that have not been calculated in detail to cover the costs incurred by the unit or how hemodilisia Cost Recovery Rate ( CRR ) of the Hemodialysis Unit.This study is a …

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Max Baucus, Chairman, Senate Committee On Finance; Orrin G. Hatch, Ranking Member, Senate Committee On Finance; And Bill Nelson, United States, Senate, Re: Comments On The Identity Theft And Tax Fraud Prevention Act Of 2013 And Recommendations On Efforts To Combat Identity Theft., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Letter From Barry C. Melancon, Cpa, Cgma, President/Ceo, Aicpa, To Jacqueline A. Berrien, Chair; Chai R. Feldblum, Commissioner; Jenny R. Yang, Commissioner; Constance S. Barker, Commissioner; And Victoria A. Lipnic, Commissioner, Equal Employment Opportunity Commission, Re: Eeoc Consideration Of Litigation Against Accounting Firms That Could Expand The Scope Of The Age Discrimination In Employment Act (Adea)., Barry C. Melancon

Association Sections, Divisions, Boards, Teams

No abstract provided.

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Daniel I. Werfel, Principal Deputy Commissioner, Internal Revenue Service; William J. Wilkins, Chief Counsel, Internal Revenue Service; Curtis G. Wilson, Associate Counsel For Passthroughs And Special Industries, Internal Revenue Service; And Lisa Zarlenga, Tax Legislative Counsel, Department Of The Treasury., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Recruiting Internal Auditors: The Effects Of Using The Internal Audit Function As A Management Training Ground And Performing Consulting Services, Matthew Stripliper, Dr. David Wood

Journal of Undergraduate Research

A critical component of high quality corporate governance is attracting well-qualified job candidates into the internal audit function (IAF). Yet, IAFs face significant challenges in hiring a sufficient number of qualified professionals to perform their worki. Given this challenge, it is important to understand factors that can affect the ability of the IAF to attract a large pool of talent². Therefore, the purpose of this research was to investigate three specific questions: (1) To what extent are job applicants deterred by negative stereotypes of working in internal auditing?; (2) How do different job structure factors, namely using the …

Sec Comment Letters: Investors’ Response To Accounting Disclosure Scrutiny, Kurt Gee, Dr. Jeffrey Wilks

Journal of Undergraduate Research

This project gave me a wonderful opportunity to experience the research process first-hand. The purpose of our study was to assess how investors in corporations respond to oversight by the Securities and Exchange Commission (SEC) into the corporations’ accounting and disclosure practices.

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Steven T. Miller, Irs Acting Commissioner; William J. Wilkins, Irs Chief Counsel; Curtis G. Wilson, Irs Associate Chief Counsel For Passthroughs And Special Industries; And Lisa Zarlenga, Tax Legislative Counsel, Department Of The Treasury, Re: Comments On Reg-130507-11 Relating To Guidance Under Section 1411, As Added By The Health Care And Education Reconciliation Act Of 2010, Regarding Net Investment Income Tax As Relevant To Estates And Trusts (12/5/2012)., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.