Clute Institute: Journals
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Experiential Learning Theory: From Theory To Practice
Get PDFThis paper examines Kolb’s (1984) Experiential Learning Theory and Learning Style Inventory, presents a summary of some research examining accounting students’ learning style preferences, and provides examples of activities to incorporate into the instructional environment that encourages learning through experience
Leadership Style And Organizational Culture In Learning Organization: A Comparative Study
Get PDFScholars and practitioners have identified transformational leadership and organizational culture as important factors that influence the development of learning organization. Yet, few studies have empirically examined the impact of transformational leadership and organizational culture on learning organization. This study proposes hypotheses to understand the impact of transformational leadership and organizational culture on the development of learning organization. Data was collected from the pharmaceutical sector and a comparison was drawn between India and Nepal. Results indicate transformational leadership and organizational culture have a positive influence in the development of learning organization. The implication of the findings and possible directions for future research are discussed
The Auditor’s Road Map For Client Acceptance
Get PDFOur case study focuses on developing the student’s understanding of the auditor’s evaluation of prospective audit clients. A comprehensive evaluation is uniquely important since the client acceptance decision can be the chief contributor to auditor business risk (engagement risk). Even so, guidance in the area of client acceptance is general in nature and not as extensive or prescriptive as other significant auditing promulgation. This student case study provides practical evaluation criteria for client acceptance that can also be used by accounting professionals to benchmark their client acceptance evaluation process. This student case study can be used in the accounting classroom as a descriptive benchmark of the evaluation of a prospective client
Exchange Rate Appreciation, International Competitiveness And Purchasing Power Parity: The Shiomi Company Of Japan
Get PDFIn 2011 the ongoing appreciation in the yen against the US. Thus the long-term appreciation in the yen had little impact on Japanese competitiveness. Students are asked to assess the relocation decision in light of the post-case data on exchange rates and consumer prices supplied in the case. The case is appropriate for use in an international financial management or international economics course
Preparing Students For Class: A Clinical Trial Testing The Efficacy Between Multimedia Pre-lectures And Textbooks in an Economics Course
Get PDFMotivating students to come prepared to class is often a futile exercise. The consequences are magnified as more instructors adopt the flipped classroom teaching model, in which students are expected to come to class with some knowledge of the material. This paper analyzed the implementation of a pedagogical tool that addresses this problem: multimedia pre-lectures. We tested the efficacy of pre-lectures on students with no prior exposure to college or AP-level economics using a controlled clinical experiment, focusing on introductory economics concepts. Students who had access to pre-lecture materials scored significantly higher on comprehension and retention than those with access only to textbooks
Learning A La Carte: A Theory-Based Tool For Maximizing Student Engagement
Get PDFIt is well-established that motivation is a critical component of one’s best performance of a task. A primary model in the field of motivation is the self-determination theory (SDT). The three pillars of SDT include competency, autonomy, and relatedness; when supported these have been shown to improve the quality, consistency, and persistence of one’s effort at a task. It is the purpose of this article to examine relevant SDT research, and utilize relatable trans-disciplinary findings in support of the discussion of a novel course development technique that maximizes student engagement in the higher education environment—the assessment men
Differential Effect Of The Sarbanes-Oxley Act On Individual And Institutional Investors
Get PDFThis study investigates the differential effect of the Sarbanes-Oxley Act of 2002 (“SOX”) on unsophisticated individual investors and sophisticated institutional investors. I examine the relationship between abnormal stock returns around quarterly earnings announcements before and after SOX and investor sophistication. Empirical test results show that SOX positively affected stock returns reaction around the quarterly earnings announcement, consistent with prior literature. However, the increased stock returns reaction in the post-SOX period appears to be unrelated to individual investors. I find that the impact of SOX on institutional investor reaction to earnings announcement is statistically significant, whereas individual investor reaction to earnings announcement is not affected by SOX. This suggests that institutional investors have improved on the extent to which earnings information is efficiently priced after SOX, but not individual investors. These findings are important because the differential effect of the accounting disclosure regulation on investors has received little attention in the literature
Audit Quality And Accrual Reliability: Evidence From The Korean Stock Market
Get PDFThis study empirically investigates whether a high-quality audit improves the reliability of the components of total accruals using earnings persistence and cash flow predictability. I find that, for firms audited by Big Four auditors, their current or noncurrent assets-related accruals, which are less reliable (“more subjective in measurement”), lead to higher earnings persistence and future cash flow predictability than those of firms audited by non-Big Four auditors. These results suggest that high-quality auditors more effectively evaluate the reasonableness of accrual measurement based on more sufficient and appropriate audit evidence, leading to enhanced accrual reliability
Implementation Of Automated Systems For Target Cost Management And Assessing Performance: A Case Study In A Global Automobile Component Company
Get PDFWe examine the implementation of automated systems for target cost management and assessing firm performance in global automobile component company. After financial crisis, companies need to make strategic decisions as fast as possible. However, global companies are difficult to make fast decisions because of taking time for sorting the internal data through oversea companies. Also there are difficult to build systems of cost management and assessment of performance achievement. In this study, as we explain elaborately about the automatic process of cost management and assessment of performance achievement systems in global automobile component companies, we provide practical implications of this benchmark case for other companies’ automated target cost management systems and assessing performance system’s innovations
Relation Between Real Earnings Management And Audit Quality
Get PDFNet income is composed of CFO and accruals. Auditors generally detect discretionary accruals to raise reliability of financial reporting and call upon managers to correct their financial reports according to the materiality. From these viewpoints, prior researches use the size of discretionary accruals as proxies for the audit quality. However, manager can also use CFO factors as means of earnings management. We confirm whether abnormal CFO factors, that is, real activity earnings management (hereafter RAM) by Roychordhury model(2006), can be as a proxy for the audit quality with comparing the size of RAM with existing proxies of audit quality such as auditors’ size (e.g. big4), audit time and audit fee. Our results show that the size of RAM is positively correlated with some existing proxies of audit quality. Also, we find discretionary accruals positively correlated with RAM in Korea. The result implies managers in Korea simultaneously use RAM as well as discretionary accruals as a means of earnings management