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1,165 full-text articles. Page 1 of 29.

From Independence To Regulation: A Look Into Major Accounting Scandals And The Changes Implemented By The Sarbanes-Oxley Act, Rachel A. Elkins 2014 University of Tennessee, Knoxville

From Independence To Regulation: A Look Into Major Accounting Scandals And The Changes Implemented By The Sarbanes-Oxley Act, Rachel A. Elkins

University of Tennessee Honors Thesis Projects

No abstract provided.


Accounting For Financial Instruments: Difficulties With Fair Value Measurement And Reporting, Lindsey T. Byrne 2014 University of New Hampshire

Accounting For Financial Instruments: Difficulties With Fair Value Measurement And Reporting, Lindsey T. Byrne

Honors Theses

No abstract provided.


Comparison Of Petroleum Fiscal Regimes Within Malaysia, Abdulsalam Mas'ud, Nor Aziah Abd Manaf, Natrah Saad 2014 SelectedWorks

Comparison Of Petroleum Fiscal Regimes Within Malaysia, Abdulsalam Mas'ud, Nor Aziah Abd Manaf, Natrah Saad

Abdulsalam Mas'ud Mr

No abstract provided.


Tax Complexity And Tax Compliance In African Self-Assessment Environment, Abdulsalam Mas'ud 2014 SelectedWorks

Tax Complexity And Tax Compliance In African Self-Assessment Environment, Abdulsalam Mas'ud

Abdulsalam Mas'ud Mr

No abstract provided.


Public Accounting, International Standards, And You: A Closer Look On The Impact Of Ifrs And Gaap Convergence, Daniella Lomo 2014 University of Connecticut

Public Accounting, International Standards, And You: A Closer Look On The Impact Of Ifrs And Gaap Convergence, Daniella Lomo

Honors Scholar Theses

The convergence of US GAAP and IFRS has been significant for the US Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) over the decade. Due to major differences such as with the consolidation model and the special entities (i.e. Research and Development), there are concerns of how the convergence will affect the accounting practice. The US GAAP is known to have more industry-based details than the IFRS, and so it is essential to know what kind of issues lie from industry to industry. Here, our focus is within the life sciences. More specifically, this paper ...


Minorities And Women In Accounting, Alyssa K. Lee 2014 University of Connecticut

Minorities And Women In Accounting, Alyssa K. Lee

Honors Scholar Theses

Traditionally, the field of public accounting has been dominated by white males. Today, minorities and women have been steadily penetrating the profession. As these diverse groups work together, conflicts in culture and awareness often arise. In this paper, I will discuss some of the origins of these conflicts and their effects on the people involved.


Bankruptcy Prediction, Gold, And The Great Auto Bailout, Katelin E. Byrd 2014 The University of Southern Mississippi

Bankruptcy Prediction, Gold, And The Great Auto Bailout, Katelin E. Byrd

Honors Theses

With recent economic instability, bankruptcy prediction is a tool that is useful to companies and researchers who are interested in the financial stability of an industry or company. This thesis studies bankruptcy prediction during the most recent recession that occurred in the United States for General Motors with Ford as a comparison company and compares the possibility of bankruptcy to the price of gold per ounce for the corresponding year. The multiple discriminant analysis model was used to complete this research. This model uses financial ratios to predict bankruptcy. This research yielded an inverse relationship between the price of gold ...


Determinants Of A Winning Season For Intercollegiate Football Based On Revenues And Expenses, Burke L. Ellzey 2014 The University of Southern Mississippi

Determinants Of A Winning Season For Intercollegiate Football Based On Revenues And Expenses, Burke L. Ellzey

Honors Theses

The athletic departments of many colleges and universities serve as a significant source of revenue to the university. For most colleges and universities, football is the most popular program in the athletic department. The purpose of this research is to analyze different categories of revenues and expenses of each athletic department to investigate how these factors affect the winning percentage of the specific football team. In addition, BCS and non-BCS teams are compared to see how the BCS title affects these categories of revenues and expenses. Multiple regressions are run with the winning percentage being the dependent variable with the ...


Gender And Career Success In Public Accounting, Jessica L. Rowe 2014 The University of Southern Mississippi

Gender And Career Success In Public Accounting, Jessica L. Rowe

Honors Theses

Public accountants, students, and others evaluated career success and the effect of specific activities on career success. The results suggest that gender bias is not pervasive in public accounting, at least with respect to overall assessments of success, but male and female accountants do appear to weight differently various activities that contribute to career success. This may explain, in part, why women hold fewer public accounting leadership positions than men even though women appear to have an advantage over men when they begin their careers.


The Affordable Care Act And Its Impact On The Professional Tax Preparation Market In Kingsport, Tennessee, Robert S. Forney Jr. 2014 East Tennessee State University

The Affordable Care Act And Its Impact On The Professional Tax Preparation Market In Kingsport, Tennessee, Robert S. Forney Jr.

Undergraduate Honors Theses

The objective of this study is to test whether the Affordable Care Act will have an effect on the professional tax preparation industry of Kingsport, Tennessee. To accomplish this objective, the researcher collected surveys concerning taxpayers’ initial reaction to the realization that the law affects their 1040. A two proportion test for equality was performed and failed to reject the idea that the ACA will have an effect on the tax preparation industry of Kingsport. Because this study failed to prove that the change in legislation causes a jump in clientele for the professional tax preparation market, the fight for ...


Analysis Of Capabilities Attributed To The Fraud Diamond, Austin M. Shelton 2014 East Tennessee State University

Analysis Of Capabilities Attributed To The Fraud Diamond, Austin M. Shelton

Undergraduate Honors Theses

In the thesis “Analysis of Capabilities Attributed to the Fraud Diamond” research was conducted on fraud and what it takes for a person to commit fraud. The focus of this study was on one aspect of the person committing fraud, the capabilities aspect. This aspect is rather new in the accounting world, being first introduced in 2004. There was an analysis conducted on the six attributes of capabilities.

The six attributes went through statistical testing. This testing was to determine whether there are significant differences between the attributes. Based on the results of the testing, recommendations were given. These recommendations ...


A Comparison Of Audit Fee Trends For East Tennessee Based Companies And Similar Companies Based In Similar Regions, William J. Saulsbury 2014 East Tennessee State University

A Comparison Of Audit Fee Trends For East Tennessee Based Companies And Similar Companies Based In Similar Regions, William J. Saulsbury

Undergraduate Honors Theses

Research examines audit fee trends for a decade. The research focuses on audit fees of companies in the East Tennessee Area and compares the audit fees of these companies to similar companies based in similar regions of the United States. Possible causes for the fluctuations of audit fees during the decade are also discussed.


Autopsy Of The Banking Crisis: Examining The Impact Of Director Characteristics On Bank Failures, Gregory L. Prescott 2014 Kennesaw State University

Autopsy Of The Banking Crisis: Examining The Impact Of Director Characteristics On Bank Failures, Gregory L. Prescott

Dissertations, Theses and Capstone Projects

The catastrophic impact of the recent financial crisis on the banking industry reverberated throughout the United States and had contagion effects worldwide. Congressional inquiries, media scrutiny, and the public alleged failure of the boards of directors to effectively discharge their governance responsibilities. The objective of this study was to investigate how certain characteristics of directors on a bank‘s board are related to bank failure—specifically whether the presence of directors with banking industry–specific experience and accounting expertise is related to a bank‘s likelihood of failure. The study also examined how board director tenure is related to bank ...


Lease Accounting Convergence Project: What Are The Impacts Of The New Accounting Standards?, Kevin Jirik 2014 College of Saint Benedict and Saint John’s University

Lease Accounting Convergence Project: What Are The Impacts Of The New Accounting Standards?, Kevin Jirik

Celebrating Scholarship & Creativity Day

Current US GAAP lease accounting standards, with its four part test, and two forms of accounting for leases has existed since the 1970s. Due to cases such as WorldCom and Enron, where the assigning of other assets to remote bankruptcy entities has caused some of the world's largest bankruptcies and misleading financials. The SEC called for elimination of all off sheet financial arrangements to change the guidelines of financial reporting to better reflect the economic transaction and not distort it. The new proposal has created a Right-of-Use model where new assets and liabilities will be created to represent the ...


Capital Gains Tax And Its Effect On Investment, Andrew Long 2014 College of Saint Benedict and Saint John’s University

Capital Gains Tax And Its Effect On Investment, Andrew Long

Celebrating Scholarship & Creativity Day

Recently, there has been controversy surrounding the capital gains tax. During his state of the union address, President Obama mentioned the case of Debbie Bosanek as a clear indication that the tax is unfair. Debbie is the secretary of Warren Buffet, and happens to pay fewer taxes than her boss. The primary reason for this is through capital gains. The tax rate on long-term capital gains (assets that have been held for over a year), is less than the tax on regular income, with most people paying about 15% on gains (the highest earners now pay 20%).

Legislature on and ...


An Analysis Of International Corporate Tax Reform, Travis D. Gohman 2014 College of Saint Benedict and Saint John’s University

An Analysis Of International Corporate Tax Reform, Travis D. Gohman

Celebrating Scholarship & Creativity Day

This research paper will focus on the current discussion in Washington D.C. regarding the reform of international taxation by the U.S. government. In recent years, multinational companies have been accumulating an ever-increasing amount of undistributed foreign earnings. Critics see this as a loophole to avoid U.S. taxation. Corporations view this as purely a smart business decision since it increases their bottom lines. The primary reason for this trend of not repatriating for foreign earnings is that the U.S. has the highest corporate tax rate of 35 percent. Therefore, with fewer foreign earnings making their way back ...


Audit Committee Oversight Of Fraud Risk, Robert M. Wilbanks 2014 Kennesaw State University

Audit Committee Oversight Of Fraud Risk, Robert M. Wilbanks

Dissertations, Theses and Capstone Projects

This study examines how audit committees (ACs) fulfill their responsibilities for assessing fraudulent financial reporting (FFR) risk by focusing on the social influence/risk aversion relationship. Although the AC’s responsibility for assessing FFR risk is arguably one of its most important roles, ACs lack consensus on how to perform the task of fraud risk oversight. This study explores this issue at a deeper level by examining the relationship between the AC’s fraud risk assessment process and the professional and personal ties that exist between AC members and (a) management (CEO and CFO), and (b) other corporate governance actors ...


Essays On Motivating Investment, J. Reid Cummings 2014 Kennesaw State University

Essays On Motivating Investment, J. Reid Cummings

Dissertations, Theses and Capstone Projects

Essay 1

This research examines the relationship between Real Estate Investment Trusts‘ uses of the audit process to increase financial transparency, and their ability to attract and/or maintain reasonable access to capital investment. I find that capital investment is positively and significantly associated with three commonly used audit-related attributes: auditor quality (captured by higher audit fees), auditor specialization (captured by industry-audit specialization), and auditor reputation (captured by the audit firm being a Big 4 auditor). Moreover, I find the positive relationship between capital issuance and auditor fees remains after controlling for the financial crisis of 2007-2008. This positive association ...


University Of North Texas Health Science Center Texas Government Code, 2014 Section 659.026 Report, University of North Texas Health Science Center at Fort Worth 2014 University of North Texas Health Science Center

University Of North Texas Health Science Center Texas Government Code, 2014 Section 659.026 Report, University Of North Texas Health Science Center At Fort Worth

Office of Finance

No abstract provided.


Continuous Auditing: Technology Involved, Yohann Pierre Junior D. Aboa 2014 East Tennessee State University

Continuous Auditing: Technology Involved, Yohann Pierre Junior D. Aboa

Undergraduate Honors Theses

This study will concentrate on the latest factor causing changes in the domain of accountancy: technological advances. With a great deal of creativity and ingenuity, accountants around the world were able to find solutions to one of the problems that arose: increased fraudulent behavior. These, at times, involved a level of technology that was still not fully understood by all its users. This paper is going to focus on one of the ways that technology was applied to react to these changes: continuous auditing and monitoring. The idea of continuously auditing/monitoring the events and transactions of companies is not ...


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