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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 theses and dissertations.
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- Human-Interaction-based Information and Managerial Learning from Stock Prices: Evidence from the COVID-19 Pandemic Park, Seyoung ( University of Oregon , 2024-01-10 ) Despite growing evidence managers learn information from stock prices that guide their investment decisions, the forms of information that underlie this learning mechanism are not well understood. This paper explores whether ...
- The Effect of SEC Staff Diversity on Investigation Decisions Gabrielsen, Lance ( University of Oregon , 2024-01-09 ) I explore how ethnic and gender diversity at the Securities and Exchange Commission (SEC) affects its investigation decisions. Employing a novel dataset of SEC employees, I find a positive association between SEC office-level ...
- Ultimate Beneficial Ownership Disclosure Regulation and the Real effects of Investment: A Cross-Country Analysis Berry, Erica ( University of Oregon , 2023-03-24 ) In this study, I examine whether laws mandating disclosure of ultimate beneficial ownership of entities influence outbound foreign direct investment activities. The secrecy provided by anonymous companies allows the ...
- Do Private Tax Disclosures Affect the Quality of Public Financial Reporting? Wu, Juan ( University of Oregon , 2022-10-04 ) This study investigates whether increased private tax disclosures have implications for the quality of public financial reporting in the context of Schedule UTP. In terms of the predictive value of tax reserves, I find ...
- Do Financial Analysts Influence Employee Treatment? Evidence from a Natural Experiment Abdulsalam, Khaled ( University of Oregon , 2022-02-18 ) I examine the influence of financial analysts on firms’ treatment of employees. I apply a unique setting by implementing a difference-in-differences design around brokerage mergers as an exogenous shock to analyst coverage. ...
- Taxes and the Use of Subjectivity in Executive Bonus Plans Fox, Zackery ( University of Oregon , 2021-09-13 ) In this study, I examine whether taxes influence the design of executive compensation incentives. Recently, the Tax Cuts and Jobs Act (TCJA) removed the requirement that bonus plans be tied to objective and verifiable ...
- Do Managers Respond to Tax Avoidance Incentives by Investing in the Tax Function? Evidence from Tax Departments Li, Zhongyang (John) ( University of Oregon , 2021-04-27 ) While prior literature examines the role of incentives in motivating top managers to engage in corporate tax avoidance, there is little evidence on the specific actions that managers take in response to these incentives. ...
- Are Critics Right About Quarterly Earnings Guidance? An Examination of Quarterly Earnings Guidance and Managerial Myopia Quinto, Claire ( University of Oregon , 2020-09-24 ) I examine the claim that managers who issue quarterly earnings guidance sacrifice long-term value to enhance short-term performance, i.e., that quarterly earnings guidance encourages myopic behavior. I find that quarterly ...
- Does the Diversification of Tax Strategies affect Tax Risk? Krieg, Kimberly ( University of Oregon , 2019-09-18 ) I investigate the effect that the number of different tax strategies employed by a public company has on the relation between measures of corporate tax avoidance and measures of risk. Prior studies have generally failed ...
- The Interaction of Incentive and Opportunity in Corporate Tax Avoidance: Evidence from Financially Constrained Firms Wu, Kaishu ( University of Oregon , 2018-09-06 ) I hypothesize and find that the variation in corporate tax avoidance is jointly determined by firms’ incentive and opportunities to avoid taxes. Specifically, the positive relation between financial constraints (my proxy ...
- Individual Executive Characteristics and Firm Performance: Evidence from CEO Narcissism Perez, Rebeca ( University of Oregon , 2017-09-06 ) Narcissism refers to persistent feelings of grandiosity, a need for admiration, and a lack of empathy (American Psychiatric Association 2013). The literature has found narcissism to be associated with individuals making ...
- How does the stock market respond to R&D cuts used to manage earnings? Li, Zhaochu ( University of Oregon , 2016-10-27 ) Prior research shows returns are positive when firms meet or beat analysts’ consensus forecasts but negative when firms miss. Past studies also show managers frequently cut R&D expenses in order to meet the ...
- Financial Accounting Standards, Audit Profession Development, and Firm-Level Tax Evasion Williams, Brian ( University of Oregon , 2016-02-23 ) In this study I investigate the relation between (1) country-level financial accounting standards and audit profession development and (2) firm-level tax evasion. I investigate this relation using a confidential dataset ...
- Top Management Team Functional Diversity and Management Forecast Accuracy Wang, Shan ( University of Oregon , 2015-08-18 ) Prior literature documents that the diversity of top management team (TMT) functional experiences enhances firm performance through its effect on information processing and sharing between team members. In this study, I ...
- Private Litigation as a Regulator of Accounting Standards Cutler, Joshua ( University of Oregon , 2015-08-18 ) I examine the impact of the trend of private class actions targeting alleged violations of generally accepted accounting principles (GAAP). I document the specific allegations in GAAP lawsuits and find that allegations ...
- Equity Valuation of Modern Master Limited Partnerships Mandell, Aaron ( University of Oregon , 2015-08-18 ) Using a sample of 57 master limited partnerships (MLPs) formed from corporate assets between 1982 and 2011, I examine the share price effects on parent corporations from forming MLPs. Specifically, I compare announcement ...
- The Role of Taxes in Foreign Earnings Management: Implications for Pricing of Foreign Earnings Huang, Jingjing ( University of Oregon , 2014-09-29 ) U.S. multinational corporations are well known for shifting income to low tax foreign subsidiaries to avoid U.S. income tax. Yet little is known about how multinational corporations opportunistically use low tax foreign ...
- Do Financial Expert Directors Affect the Incidence of Accruals Management to Meet or Beat Analyst Forecasts? Hsu, Pei Hui ( University of Oregon , 2013-10-03 ) Evidence that firms adjust accruals to just meet or beat analyst forecasts is pervasive. However, the implications for earnings quality are not clear. Managers can use this practice either to mislead investors, resulting ...
- The Effect of Managerial Reputation on Corporate Tax Avoidance Kim, Jin Wook ( University of Oregon , 2012 ) Prior literature suggests that tax avoidance is an effective way to enhance firm value. However, there appears to be considerable cross-sectional variation in tax avoidance, and it is not clear why some firms do not take ...
- Why Do Acquirers Manage Earnings Before Stock-for-Stock Acquisitions? Tran, Nam D. ( University of Oregon , 2011-06 ) In this dissertation, I examine whether high disclosure costs explain why acquirers manage earnings before stock-for-stock acquisitions. Because stock-for-stock acquirers use their own shares to pay for targets' shares, ...
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Home > College of Business Administration > Kenneth G. Dixon School of Accounting > Accounting Student Scholarship and Creative Works > Accounting Graduate Theses and Dissertations
Accounting Graduate Theses and Dissertations
Theses/dissertations from 2023 2023.
Two Studies Examining the Effects of Industry Controversy on Accountability and Social and Environmental Accounting , Jacob Lennard
Theses/Dissertations from 2021 2021
Three Papers Examining the Impact of Non-financial and Supplier Diversity Disclosures on Investors' Judgments and Decisions. , Andria Hill
Two Studies Examining The Effects of Tax Salience, Informational Justice, and Autonomy on Taxpayer Behaviors , Jason Schwebke
Two Studies Investigating Institutional Theory and Municipalities' Payments in Lieu of Taxes Programs in Nonprofit Organizations , Gregory Stone
Theses/Dissertations from 2019 2019
Three Studies on Cybersecurity Disclosure and Assurance , Patricia Navarro Vekez
System Justification Theory: Synthesizing and Applying its Theoretical Motivations in Behavioral Accounting Research , Wioleta Olczak
Two Studies Analyzing The Effects of Business Case and Paradoxical Cognitive Framing on Sustainability Decision Making , Nadra Pencle
Theses/Dissertations from 2018 2018
Three Studies Examining the Potential for Relational Reasoning to Enhance Expertise in Complex Audit Domains , Matthew Holt
Three Studies Examining Auditors' Use of Data Analytics , Jared Koreff
Three Studies Examining the Effects of Business Analytics on Judgment and Decision Making in Accounting , Bradley Lang
Theses/Dissertations from 2017 2017
Three Studies Examining The Effects of Informal Management Control Systems and Incentive Compensation Schemes on Employees' Performance , Kazeem Akinyele
Three Studies Examining Accountability in Auditing , Amy Donnelly
The Expansion of Financial Regulation to Include Humanitarian Issues:An Examination of the Development of Conflict Mineral Reporting Requirements Using Actor-Network Theory , Robert Tennant
Theses/Dissertations from 2016 2016
Decision Making in Corporate Taxation , Bonnie Brown
Re-Thinking the Intentionality of Fraud: Constructing and Testing the Theory of Unintended Amoral Behavior to Explain Fraudulent Financial Reporting , Andrew Dill
Under-Researched Areas of Audit Quality: Inputs, Firms, and Institutions , Jared Eutsler
Theses/Dissertations from 2015 2015
Three Studies Examining Nonprofessional Investors' Decision Making , Anis Triki
Three Studies Examining the Effects of Psychological Distance on Judgment and Decision Making in Accounting , Martin Weisner
Theses/Dissertations from 2014 2014
Interactive Data Visualization In Accounting Contexts: Impact On User Attitudes, Information Processing, And Decision Outcomes , Oluwakemi Ajayi
Theses/Dissertations from 2013 2013
The Impact Of Technology On Management Control: Degradation, Empowerment, Or Technology Dominance? , Joseph Canada
Regulation And The Auditing Profession , Alexey Lyubimov
The Diffusion Of Digital Dashboards: An Examination Of Dashboard Utilization And The Managerial Decision Environment , Jeffrey Reinking
Theses/Dissertations from 2012 2012
Three Studies Of Stakeholder Influence In The Formation And Management Of Tax Policies , Jason Chen
An Examination Of Issues Related To Professional Skepticism In Auditing , Erin Burrell Nickell
More Than Money: Corporate Social Performance And Reporting And The Effect On Economic Performance , Kimberly A. Zahller
Theses/Dissertations from 2011 2011
The Effects Of Risk And Trust On The Achievement Of Sustainable Competitive Advantage From B2b E-commerce Trading Relationships , Clark J. Hampton
Theses/Dissertations from 2010 2010
Three Studies Related To The Institutionalization Of International Financial Reporting Standards. , Anna Alon
Three Studies Investigating The Legal Liability Implications Of The Sarbanes-oxley Act Of 2002 , Jillian Phillips
Theses/Dissertations from 2009 2009
Understanding The Antecedents And Consequences Of Sales And Use Tax Policy: Evidence From Three Studies , Amy Hageman
Theses/Dissertations from 2007 2007
Organizational Legitimacy And The Strategic Use Of Accounting Information: Three Studies Related To Social And Environmental Dis , Charles Cho
Finance And Accounting Outsourcing: Three Studies Related To The Ethical And Economic Dimensions Of Accounting Outsourcing , Renu V. Desai
Change In The Indian Accounting Profession: Three Studies Related To The Entry Of The Big Four Accounting Firms In India , Vikram G. Desai
Theses/Dissertations from 2005 2005
Accounting Disclosure At The Organization-society Interface: A Meta-theory And Empirical Evidence , Jennifer Ching-Kuan Chen
Adaptive Self-regulation And Organizational Politics: Investigating The Effects In The Accounting Profession , Sharon Howell
The Public Policy Implications Of Audit Regulation: Three Studies Related To The Passage Of The Sarbanes-Oxley Act Of 2002 , Steven Thornburg
Theses/Dissertations from 1997 1997
The role of performance plans in mitigating agency problems and improving corporate performance : an empirical examination , Sanjay Gupta
An Investigation of the Interpretation of Uncertainty Information Displays by Decision Makers , Lois S. Mahoney
Theses/Dissertations from 1996 1996
The information content of accounting measures in relation to the cross-section of expected stock returns , Sekhar Anantharaman
Explaining mutual fund performance : the usefulness of corporate financial information , F. Lauren Detzel
An empirical study of user satisfaction with accounting information systems in a healthcare environment , Brian Lyle McGuire
Theses/Dissertations from 1995 1995
Estimating loan losses using markov chains , Luis Betancourt
An investigation of firms choosing early adoption of sfas number 106: employers accounting for postretirement benefits other than pensions , Barbara Boyette Clevenger
An empirical comparison of traditional statistical techniques and neural networks in the auditing domain , Thomas John Hofferd
Decision maker weighting and usage of indicators of university service efforts and accomplishments , Barbara B. Ratti
Theses/Dissertations from 1993 1993
Pattern perceptiveness and acquisition of accounting skills , L. Melissa Walters York
Theses/Dissertations from 1991 1991
The effects of graphical distortion of accounting information on financial judgements , Deanna Oxender Burgess
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R146265X dissertation entitled: "An investigation on the effects of financial management practices on firm's financial performance: a case study of Zimbabwe Power Company". Submitted in partial fulfilment of Bachelor of Commerce Accounting Honours Degree at Midlands State University.
Influence of digital era leadership on small to medium enterprises (SME) growth in Zimbabwe . Chisveto, Tinashe P.T (2023-06) This study examined the influence of digital era leadership on SMEs growth in Zimbabwe. The study was prompted by limited adoption of digital technologies in leadership processes among SMEs.
The University of Zimbabwe Institutional Repository (UZ eScholar) is a digital service that collects, preserves, and distributes scholarly content produced by the University of Zimbabwe community.UZ eScholar contains journal articles, book chapters, postgraduate thesis/dissertations, conference papers, pre-prints, working papers, technical reports, progress reports, project reports, among others.
A descriptive design was used for the study, with a positivist philosophy. Data was gathered from a cross-section of respondents who included staff from three commercial banks, staff from five auditing and accounting consultancy companies as well as staff from the Reserve Bank of Zimbabwe's bank supervision and surveillance division.
1. A pricing strategy takes into account market segments served, ability to pay, market conditions, competitor actions, trade margins required and input costs, amongst other factors. Please describe the factors Olivine Industries pricing strategy for bath soap brands, particularly the Jade brand take into account.
The Department of Accountancy. Building (B006) on Rollo Drive. Faculty of Commerce. University of Zimbabwe. Email: [email protected]. Tel: +263-4-303211 Extension 13049. University of Zimbabwe's Main Website.
The Subject Information Specialists for the Faculty of Business Management Sciences and Economics play a key role in liaising between the faculty staff and students; and the library. Our fundamental task is to synchronise communication between the faculty and the library to ensure seamless support for faculty endeavours drawn from the ...
Welcome to the Faculty of Business Management And Sciences. The Faculty has four departments, namely the Departments of: The programmes on this website sum up the nature and scope of our contributions in the field of business education and our quest to meaningfully contribute to the economic development and global competitiveness of our country.
Theses/Dissertations from 2009. PDF. Mitigating Escalation of Commitment: An Investigation of the Effects of Priming and Decision-Making Setting in Capital Project Continuation Decisions, Ann C. Dzuranin. PDF. Understanding and Improving Use-Tax Compliance: A Theory of Planned Behavior Approach, Christopher Robert Jones.
Regulatory and small-to-medium enterprise perception on equity crowd funding in Zimbabwe. Impact of green banking strategies on customer satisfication : a case of commercial banks in Zimbabwe. The effectiveness of corporate downsizing as a cost reduction strategy: a case of Zimbabwe Commercial banks. A comparative study of the determinants of ...
incorporate forensic accounting methods into their work. The political and legal framework should be strengthened to allow forensic accounting practice, and executives should have a supportive attitude towards its usage. Keywords: Forensic Accounting, Fraud, Local Authorities, Masvingo Province, and Public Sector. 1. Introduction
The mission of the University of Zimbabwe Library is to Provide access to scholarly information resources required to meet the learning, teaching, research and service needs of the University of Zimbabwe
Until recently theses and dissertations (Masters and Doctoral) were only available in printed form. Now, worldwide, institutions are digitising their collections putting pdf copies into the public arena. Theses can be traced via Google, GoogleScholar or from a particular institution's theses repository, usually from the Library's webpage.
Financial Accounting Standards, Audit Profession Development, and Firm-Level Tax Evasion. Williams, Brian (University of Oregon, 2016-02-23) In this study I investigate the relation between (1) country-level financial accounting standards and audit profession development and (2) firm-level tax evasion.
Results Per Page 1 5 10 20 40 60 80 100 Sort Options Ascending Descending . Agricultural Sciences Education
TITLE. LEVEL & YEAR. 1. Constance Chifamba. A comparative study of the influence of formal and non-formal career guidance on career realisation. DPhil 2015. 2. Cleophas Chidhakwa. Quality management practices in rural schools in the mashonaland provinces of Zimbabwe: Implications for policy.
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PDF. Change In The Indian Accounting Profession: Three Studies Related To The Entry Of The Big Four Accounting Firms In India, Vikram G. Desai. Theses/Dissertations from 2005 PDF. Accounting Disclosure At The Organization-society Interface: A Meta-theory And Empirical Evidence, Jennifer Ching-Kuan Chen. PDF
A perspective of the contemporary role of judges in the Zimbabwe . Kwenda, Pisirai (2022) Law is a system constituted by legal institutions such as the courts and the legislature and a systematic arrangement of rules. Legal systems exist because of the law's claim to authority over how people should act.
UZ e-LMS; Integrity Knowledge Diligence Innovativeness Professionalism. Bachelor of Accountancy (Honours) Degree Full-Time Programme (4 years) ... International Accounting Regulatory Framework 2: AC413: Public Sector Accounting 2 : AC423: Professional Values, Ethics & Attitudes 1: AC424:
Consult the top 50 dissertations / theses for your research on the topic 'Forensic accounting.'. Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago ...
Thus, this dissertation discusses the independence and efficiency of electoral commissions in Africa with particular reference to South Africa and Zimbabwe. The study will focus on independence and efficiency of the electoral commissions in a constitutional democracy. For purposes of this study, an election commission is a