DOES OPPORTUNISTIC CREATIVE ACCOUNTING OR INFORMATIVE CREATIVE ACCOUNTING LEAD TO CORPORATE FAILURE?
Ernest Oshodin Christian Iyafekhe University of Benin, Nigeria ABSTRACT This study investigated whether informative creative accounting or opportunistic creative accounting affect the corporate failure. This became necessary as creative accounting has been pointed to be one of the main reasons for companies collapsing. Both real earnings management and accrual earnings management were the proxies for […]
INVESTIGATIVE AND DIAGNOSTIC TOOLS FOR COVERING FRAUD: INSIGHTS FROM THE FORENSIC ACCOUNTING FIELD
Cynthia Waddell Purdue University Global ABSTRACT An organization that has an “internal audit department” has a significant component to reduce the occurrence of fraud. Internal auditors can greatly enhance an organization by utilizing some basic data analytic tools used by forensic accountants. These basic investigative and diagnostic tools should be used by every internal auditor. […]
FOREIGN EXCHANGE MARKET LINKAGES, 2017-2019
Brian D. Deaton University of Arkansas at Monticello ABSTRACT Three causal search algorithms are used to find the causal structure underlying the six most widely traded currencies (Australian dollar, Canadian dollar, euro, Great Britain pound sterling, Japanese yen, and United States dollar) in the years 2017-2019. The linkages amongst currencies found by each algorithm and […]
AUDITING SOFTWARE: REVIEW AND ANALYSIS OF THE ADVANTAGES AND CHANGES IN ACCOUNTING SOFTWARE AND PROFESSION
Daniel H. Boylan Judith E. Edwards Purdue University, Fort Wayne ABSTRACT The continued growth of accounting software for auditors along with its growing ease of use is reducing the need for services provided directly by the professional auditors. Businesses are increasingly opting to replace professional accounting services with more affordable auditing software, causing the profession […]
THE EFFECTS OF THE COVID-19 PANDEMIC ON FREE CASH FLOW, DEBT-TO-EQUITY RATIO, AND EARNINGS PER SHARE FOR LISTED COMPANIES ON THE DOW INDUSTRIAL AVERAGE
Morsheda Hassan Grambling State University Raja Nassar Louisisa Tech University Aaron Witherspoon, Retired Grambling State University In this study, the authors investigate the Covid-19 effects, using time-series intervention analysis, on the free cash flow (FCF), debt-to-equity ratio (DER), and earnings per share (EPS) of 28 companies listed on the Dow Jones Industrial Average. Results showed […]
COVID 19 AND THE OPERATING EFFICIENCY OF HEALTHCARE REAL ESTATE INVESTMENT TRUSTS
Rashmi Malhotra Saint Joseph’s University D.K. Malhotra Thomas Jefferson University ABSTRACT Healthcare specialty real estate investment trusts (REITs) enable an investor to focus on a certain industry’s high total return, income, and diversity. COVID-19 has a number of distinct, and at times contradictory, implications for the healthcare business. Although extensive study has been done on […]
DOES THE EFFECTIVE RETURN OF FAITH-BASED INVESTMENT FUNDS EXCEED THE RETURN OF OTHER FUNDS? EMPIRICAL INVESTIGATION
Stacie Rhodes Gene Sullivan Liberty University Stanley Self Rachel Byers Purdue University Global ABSTRACT This study intends to find out whether there is a statistically significant difference between “the effective return of U.S small/mid cap blend BRI EXTF” and “the return of other U.S small/mid cap blend-only faith-based SRI funds”. This study also intends to […]
