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Accounting Theses and Dissertations

Theses/dissertations from 2023 2023.

The Rise of Text Analysis: Using Machine Learning to Explain the Variation in Going Concern Accuracy , Yimei Zhang

Theses/Dissertations from 2017 2017

Applying the Theory of Planned Behavior to Influence Auditors' Knowledge-Sharing Behavior , Xu Cheng

Theses/Dissertations from 2015 2015

Retail Investors' Perceptions of Financial Disclosures on Social Media: An Experimental Investigation Using Twitter , Neal Michael Snow

Does the Format of Internal Control Disclosures Matter? An Experimental Investigation of Nonprofessional Investor Behavior , Amanuel Fekade Tadesse

Theses/Dissertations from 2013 2013

Do Changing Reference Levels affect the Long-Term Effectiveness of Incentive Contracts? , Lee Michael Kersting

Theses/Dissertations from 2010 2010

The Effects of Directional Audit Guidance and Estimation Uncertainty on Auditor Confirmation Bias and Professional Skepticism When Evaluating Fair Value Estimates , Norma R. Montague

Theses/Dissertations from 2009 2009

Mitigating Escalation of Commitment: An Investigation of the Effects of Priming and Decision-Making Setting in Capital Project Continuation Decisions , Ann C. Dzuranin

Understanding and Improving Use-Tax Compliance: A Theory of Planned Behavior Approach , Christopher Robert Jones

Theses/Dissertations from 2008 2008

Detecting Financial Statement Fraud: Three Essays on Fraud Predictors, Multi-Classifier Combination and Fraud Detection Using Data Mining , Johan L. Perols

Performance and Perception: An Experimental Investigation of the Impact of Continuous Reporting and Continuous Assurance on Individual Investors , Anita Reed

The Effect of Multidimensional Information Presentation on the Effectiveness and Efficiency of a Spatial Accounting Judgment , John K. Tan

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Accounting Research Paper

Profile image of Donald Tum

Accounting new rules

Related Papers

Family Guy Free Lord

accounting research paper pdf

Yuri Biondi

Bogdan Gomoi

The provisions issue is a controversial one because, on one hand, the application of the prudence principle in various situations imposes that these accounting structures to be used but, on the other hand, the limitation of their formation expenses’ deductibility makes many economic entities to avoid their recognition. Another controversy generated by provisions is related to the value estimations that they involve and, also, to other subjective aspects that their valuation and accounting set. The present article tries to emphasize and to offer solutions in order to solve these conflicts taking into consideration the actual accounting and fiscal regulations, namely OMFP 1802/2014 and the new Tax Code, available from the 1 st of January 2016.

Economics and Applied Informatics

Journal of Business Finance & Accounting

Hugh Willmott

kousay said

We examine the effects that discretionary room in accounting standards has on both the level and nature of earnings management decisions. To this end we design an experiment to test the hypotheses that a rules-based setting induces managers to engage in earnings management through transaction decisions, whilst a principles-based setting induces earnings management through accounting decisions. Manipulations of IAS 32 and 36 are used to represent the rulesbased and the principles-based setting, and different analysts’ expectations act as incentives, creating a 2x2 between-subjects design. In the rules-based setting managers more often sell short-term financial assets, whereas in the principles-based setting managers are more prone to taking impairment loss decisions. Combined results show that the rules-based and principles-based treatments lead to comparable levels of earnings management. These results suggest that changing the discretion in accounting standards may affect the natur...

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Accounting →

accounting research paper pdf

  • 17 Jan 2024
  • Research & Ideas

Are Companies Getting Away with 'Cheap Talk' on Climate Goals?

Many companies set emissions targets with great fanfare—and never meet them, says research by Shirley Lu and colleagues. But what if investors held businesses accountable for achieving their climate plans?

accounting research paper pdf

  • 23 Jun 2023

This Company Lets Employees Take Charge—Even with Life and Death Decisions

Dutch home health care organization Buurtzorg avoids middle management positions and instead empowers its nurses to care for patients as they see fit. Tatiana Sandino and Ethan Bernstein explore how removing organizational layers and allowing employees to make decisions can boost performance.

accounting research paper pdf

  • 07 Feb 2023

Supervisor of Sandwiches? More Companies Inflate Titles to Avoid Extra Pay

What does an assistant manager of bingo actually manage? Increasingly, companies are falsely classifying hourly workers as managers to avoid paying an estimated $4 billion a year in overtime, says research by Lauren Cohen.

accounting research paper pdf

  • 13 Jan 2023

Are Companies Actually Greener—or Are They All Talk?

More companies than ever use ESG reports to showcase their social consciousness. But are these disclosures meaningful or just marketing? Research by Ethan Rouen delves into the murky world of voluntary reporting and offers advice for investors.

accounting research paper pdf

  • 24 Feb 2022

Want to Prevent the Next Hospital Bed Crisis? Enlist the SEC

After two years of COVID-19, many hospitals still haven't figured out how to manage the overwhelming wave of patients that flood ICUs during each surge. Regina Herzlinger and Richard Boxer offer a novel solution. Open for comment; 0 Comments.

accounting research paper pdf

  • 28 Feb 2021
  • Working Paper Summaries

Connecting Expected Stock Returns to Accounting Valuation Multiples: A Primer

This paper introduces a framework to investors and researchers interested in accounting-based valuation. The framework connects expected stock returns to accounting valuation anchors. It can be generalized to evaluate an enterprise's expected returns, and can be adapted to correct for the use of stale accounting data.

Measuring Employment Impact: Applications and Cases

Employment impact-weighted accounting statements quantify the positive and negative effects of firm practices for employees and the broader labor community. This analysis of companies in different sectors shows how these statements are beneficial both at an aggregate and more specific level.

  • 02 Nov 2020

Accounting for Organizational Employment Impact

Impact-weighted accounting methodology standardizes previously disparate measures of impact, in this case the impact of employment. This paper’s methodology and analysis of Intel, Apple, Costco, and Merck shows the feasibility of measuring firm employment impact for insight into firm practices and performance. Closed for comment; 0 Comments.

  • 20 Sep 2020

Updating the Balanced Scorecard for Triple Bottom Line Strategies

Society increasingly expects businesses to help solve problems of environmental degradation, inequality, and poverty. This paper explains how the Balanced Scorecard and Strategy Map should be modified to reflect businesses’ expanded role for society.

  • 24 Aug 2020

Performance Hacking: The Contagious Business Practice that Corrodes Corporate Culture, Undermines Core Values, and Damages Great Companies

Performance hacking (or p-hacking for short) means overzealous advocacy of positive interpretations to the point of detachment from actuals. In business as in research there are strong incentives to p-hack. If p-hacking behaviours are not checked, a crash becomes inevitable.

accounting research paper pdf

  • 27 Feb 2020
  • Sharpening Your Skills

How Following Best Business Practices Can Improve Health Care

Why do Harvard Business School scholars spend so much time and money analyzing health care delivery? Open for comment; 0 Comments.

  • 18 Feb 2020

A Preliminary Framework for Product Impact-Weighted Accounts

Although there is growing interest in environmental, social, and governance measurement, the impact of company operations is emphasized over product use. A framework like this one that captures a product’s reach, accessibility, quality, optionality, environmental use emissions, and end of life recyclability allows for a systematic methodology that can be applied to companies across many industries.

  • 16 Oct 2019

Core Earnings? New Data and Evidence

Using a novel dataset of earnings-related disclosures embedded in the 10-Ks, this paper shows how detailed financial statement analysis can produce a measure of core earnings that is more persistent than traditional earnings measures and forecasts future performance. Analysts and market participants are slow to appreciate the importance of transitory earnings.

accounting research paper pdf

  • 28 May 2019

Investor Lawsuits Against Auditors Are Falling, and That's Bad News for Capital Markets

It's becoming more difficult for investors to sue corporate auditors. The result? A weakening of trust in US capital markets, says Suraj Srinivasan. Open for comment; 0 Comments.

  • 22 Jan 2019

Corporate Sustainability: A Strategy?

Between 2012 and 2017, companies within most industries adopted an increasingly similar set of sustainability practices. This study examines the interplay between common and strategic practices. This dynamic distinction helps for understanding whether and how sustainability practices can help companies establish a competitive advantage over time.

  • 03 Jan 2019

Financing the Response to Climate Change: The Pricing and Ownership of US Green Bonds

Green bonds are used for environmentally friendly purposes like renewable energy. Complementing previous research, this paper explores the US corporate and municipal green bond and shows that a subset of investors is willing to give up some return to hold green bonds.

accounting research paper pdf

  • 03 Dec 2018

How Companies Can Increase Market Rewards for Sustainability Efforts

There is a connection between public sentiment about a company and how the market rewards its corporate social performance, according to George Serafeim. Is your company undervalued? Open for comment; 0 Comments.

  • 19 Nov 2018

Lazy Prices

The most comprehensive information windows that firms provide to the markets—in the form of their mandated annual and quarterly filings—have changed dramatically over time, becoming significantly longer and more complex. When firms break from their routine phrasing and content, this action contains rich information for future firm stock returns and outcomes.

accounting research paper pdf

  • 24 Sep 2018

How Cost Accounting is Improving Healthcare in Rural Haiti

The cost of healthcare in rural Haiti was found to vary widely, even inside the same health organization. A pioneering cost accounting system co-developed by Robert Kaplan was called in to determine the cause. Open for comment; 0 Comments.

  • 14 Dec 2017

The Real Exchange Rate, Innovation and Productivity

Addressing debates on the effects of real exchange rate (RER) movements on the economy, this study examines manufacturing firm-level effects of medium-term fluctuations, in particular firm-level productivity across a wide range of countries. RER changes have different impacts depending on the export and import orientation of regions and the prevalence of credit constraints. Effects are non-linear and asymmetric, suggesting that the link between RER changes and macroeconomic performance might be much more nuanced than usually thought.

COMMENTS

  1. Accounting Theses and Dissertations

    Accounting Theses and Dissertations Theses/Dissertations from 2023 PDF The Rise of Text Analysis: Using Machine Learning to Explain the Variation in Going Concern Accuracy, Yimei Zhang Theses/Dissertations from 2017 PDF Applying the Theory of Planned Behavior to Influence Auditors' Knowledge-Sharing Behavior, Xu Cheng Theses/Dissertations from 2015

  2. (PDF) The Impact of Management Accounting Research: An Analysis of the

    This paper aims to explore the impact of management accounting research through a review of the literature on the issues related to this topic; some new avenues of research are also identified. In ...

  3. PDF Research in Accounting for Income Taxes

    Research in Accounting for Income Taxes John Graham, Jana Raedy, and Douglas Shackelford NBER Working Paper No. 15665 January 2010 JEL No. H25,M41,M48 ABSTRACT This paper comprehensively reviews Accounting for Income Taxes (AFIT). The first half provides background and a primer on AFIT.

  4. Journal of Accounting Research

    PDF Original Article Occupational Licensing and Minority Participation in Professional Labor Markets ANDREW G. SUTHERLAND, MATTHIAS UCKERT, FELIX W. VETTER First Published: 12 December 2023 Abstract Full text PDF References Request permissions Original Article

  5. Full article: Reporting matters: the real effects of financial

    The US Financial Accounting Standards Board (FASB) conceptual framework identifies the objective of financial reporting as 'to provide financial information about the reporting entity that is useful to existing and potential investors, lenders and other creditors in making decisions about providing resources to the entity' (FASB ; OB2).

  6. (PDF) Accounting Research: A Practical Guide

    BookPDF Available Accounting Research: A Practical Guide January 1998 Publisher: Oak Tree Press, Dublin ISBN: 1-86076-110- Authors: Niamh M. Brennan University College Dublin Citations (5)...

  7. Financial Accounting Research, Practice, and Financial Accountability

    PDF Tools Share Abstract Financial accounting is essential to financial accountability, which is essential to a prosperous society. There are many examples of how improvements to financial accounting, supported by research, have enhanced financial accountability.

  8. PDF Accounting Research: Past, Present, and Future

    The American Accounting Associa-tion (AAA), for its part, sponsored a series of prescriptive 'principles statements' drafted by leading academics, which were published in 1936, 1941, 1948, and 1957, as well as eight 'supplementary statements' on specific topics from 1950 to 1954 (AAA, 1957).

  9. PDF Empirical Research in Financial Accounting I Stern School of Business

    first Ph.D. course is to read papers and identify questions that the authors do not address that interest you and, ideally, for which you have some comparative advantage of background or skills. Talk about your ideas with faculty, fellow students, etc… The thing that drew me to accounting research almost 30 years ago was how accounting is tightly

  10. PDF Methodology in accounting research v10.0

    irrelevance of accounting research or doubts about the usefulness of such research to the practical accounting problems. Although this paper focuses primarily on taxonomy, the three problems are interrelated. The rest of the paper is divided into four parts. In part 2, I discuss the nature and forms of research.

  11. (PDF) Accounting Research Paper

    The present article tries to emphasize and to offer solutions in order to solve these conflicts taking into consideration the actual accounting and fiscal regulations, namely OMFP 1802/2014 and the new Tax Code, available from the 1 st of January 2016. Download Free PDF View PDF Economics and Applied Informatics

  12. 119065 PDFs

    All topics regarding financial accounting research | Explore the latest full-text research PDFs, articles, conference papers, preprints and more on FINANCIAL ACCOUNTING. Find methods...

  13. Journal of Accounting, Auditing & Finance: Sage Journals

    The Journal of Accounting, Auditing, and Finance (JAAF), peer-reviewed and published quarterly, is an indispensable resource for accounting and auditing researchers, faculty and students.Along with the exploratory and innovative works in TRACKS, JAAF offers valuable insights into developments in accounting and related fields, such as finance, economics and operations.

  14. PDF Accounting Students' Perspective of Work-relevant Communication Skills

    Of particular interest in this research is the case of accounting education, which has been the focus of multiple studies examining employer expectations (e.g., Hodges & Burchell, 2003; Nair, et al., 2012; Ridoutt, et al., 2005; Stevens, 2007) and work-relevant skills (e.g., Boyle, et al., 2014; Chen, 2005, Stone & Lightbody, 2012; Tam, 2013; We...

  15. [PDF] Management accounting research: an analysis of recent themes and

    This paper reviews some of the most recent published literature in the field of management accounting. 138 articles were examined on management accounting taken from four key journals in order to analyse leading issues and themes in recent management accounting research. The articles were published between 2008 and 2010. This paper contributes to the literature in several ways. First, it ...

  16. Accounting Research Journal

    02/07/2021. ARJ provides a forum for communicating impactful research between professionals and academics on emerging areas in contemporary accounting research and practice. ISSN: 1030-9616. eISSN: 1030-9616.

  17. Financial Accounting Research, Practice, and Financial ...

    Open PDF in Browser. Add Paper to My Library ... there are many intriguing and open questions awaiting accounting research that can provide insights into how financial accounting — and thus financial accountability — can be improved. ... (May 25, 2015). Abacus, Forthcoming, Stanford University Graduate School of Business Research Paper No ...

  18. PDF St. Mary'S University Business Faculty Department of Accounting

    1.7. Research Design and Methodology 1.7.1. Research Design In order to answer the basic research question raised above the researchers was used descriptive type of research method. The researchers describe the incompliance of the internal audit principles with specified standards and policy

  19. Accounting Articles, Research, & Case Studies

    by David Freiberg, Katie Panella, George Serafeim, and T. Robert Zochowski. Impact-weighted accounting methodology standardizes previously disparate measures of impact, in this case the impact of employment. This paper's methodology and analysis of Intel, Apple, Costco, and Merck shows the feasibility of measuring firm employment impact for ...

  20. (PDF) Research Methodology in Accounting Research

    Accounting Research Research Methodology in Accounting Research Authors: Musa Yelwa Abubakar Sunusi Sa"ad Ahmad Nasiru Abdulsalam Kaoje Usmanu Danfodiyo University Sokoto Mohammed...

  21. On the Importance of Assurance in Carbon Accounting

    Firms that obtain assurance for their carbon accounting report on average a 9.5% higher carbon intensity than their peers. When controlling for assurance, we do not find evidence that SBTi target setters reduce their future emissions. Instead, firms that obtain assurance reduce their future carbon intensity by 3.3%.

  22. (PDF) The Impacts of Emerging Technologies on ...

    PDF | Purpose: This paper reviews the recent accounting literature focusing on emerging technologies' impacts on accountants' role and skills.... | Find, read and cite all the research you...

  23. (PDF) A Study on the Accounting Education Culture of the University of

    Four (4) clustered themes emerged from the current study: (1) Accounting Culture manifested through Academic Competitiveness, (2) Accounting Culture manifested through the Strong Sense of...

  24. (PDF) Research Journal of Finance and Accounting

    Research Journal of Finance and Accounting 4 (1):78 Authors: Weli Imbiri Atma Jaya Catholic University of Indonesia Abstract and Figures The use of the Enterprise Resource Planning Systems...