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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.


Miller, John A., Sr., 1840-1905 (Mss 514), Manuscripts & Folklife Archives 2014 Western Kentucky University

Miller, John A., Sr., 1840-1905 (Mss 514), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Collection 514. Receipts, correspondence, bills of lading ledger, 1870-1874, and account book, 1864-1866, for Miller’s jewelry businesses in Alton, Illinois and Paducah, Kentucky. Miller later operated a jewelry store in Cairo, Illinois.


Hays, Joseph Stephen, B. 1956 - Collector (Mss 510), Manuscripts & Folklife Archives 2014 Western Kentucky University

Hays, Joseph Stephen, B. 1956 - Collector (Mss 510), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Collection 510. Correspondence, business records, account books, and miscellaneous personal papers of members of the Allen, Barner, Savage and Mallory families of Edmonson, Hart and Warren counties in Kentucky.


Axiomatic Social Choice Theory, David Randall Jenkins 2014 SelectedWorks

Axiomatic Social Choice Theory, David Randall Jenkins

David Randall Jenkins

Ordered Relations Theory’s two axioms ultimately enable (individual: society) well-being transitivity inasmuch as they impound Social Choice Theory’s impossibility theorem, impossibility-resolving axioms, and all such further regressive impossibility theorems and impossibility-resolving axioms.


The Importance Of Executive Effort, Lee Edward Biggerstaff 2014 University of Tennessee, Knoxville

The Importance Of Executive Effort, Lee Edward Biggerstaff

Doctoral Dissertations

Agency theory stipulates that managerial effort is important to shareholders and costly for managers to provide. Executives may provide sub-optimal levels of effort because shareholders cannot easily observe the day-to-day actions of managers and therefore have difficulties properly monitoring the effort provided by firm management. Researchers also face the challenge of measuring executive effort. In this dissertation, I use an observable measure of leisure consumption to proxy for the effort provided by executives to study the impact of executive effort on firm outcomes.

In the first essay, I focus on Chief Executive Officers (“CEOs”) and the impact of their effort ...


Deferred Tax Assets And Credit Risk, Scott David White 2014 University of Tennessee, Knoxville

Deferred Tax Assets And Credit Risk, Scott David White

Doctoral Dissertations

This paper examines the impact of deferred tax assets on firm creditworthiness. Specifically, I investigate whether the proportion of a firm’s total assets that are composed of deferred tax assets is associated with Standard & Poor’s credit ratings. The benefits associated with deferred tax assets are primarily realized through deductions from future taxable income. If declines in financial performance lead to a subsequent default, deferred tax assets may provide no value to creditors seeking recovery of their investment. I document a significant negative association between deferred tax assets and credit ratings. The evidence is consistent with credit market participants ...


Professor Alan Delfavero Honored, Alan DelFavero 2014 SelectedWorks

Professor Alan Delfavero Honored, Alan Delfavero

Alan DelFavero

The Connecticut Society of Certified Public Accountants recently presented Alan DelFavero, adjunct professor of accounting, with an “Educator of Excellence” award.


Does Audit Firm Tenure Enhance Firm Value? Closing The Expectation Gap Through Corporate Social Responsibility, Li Z. Brooks 2014 University of Washington Tacoma

Does Audit Firm Tenure Enhance Firm Value? Closing The Expectation Gap Through Corporate Social Responsibility, Li Z. Brooks

Center for Leadership and Social Responsibility Academic Conference

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.


Mcivor, Wilfred J., B. 1897? (Mss 506), Manuscripts & Folklife Archives 2014 Western Kentucky University

Mcivor, Wilfred J., B. 1897? (Mss 506), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Collection 506. Personal patient ledger (1931-1932) of Dr. W.J. McIvor, a physician practicing at Moseley Hospital in Henderson, Kentucky. Includes an unidentified photograph of a woman and the cover of an 1897 book on writing and engrossing.


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 ...


Client Responses To Non-Compliant Audits: An Analysis Of Clients Targeted By Pcaob Inspection, Quinn Thomas Swanquist 2014 University of Tennessee, Knoxville

Client Responses To Non-Compliant Audits: An Analysis Of Clients Targeted By Pcaob Inspection, Quinn Thomas Swanquist

Doctoral Dissertations

PCAOB inspectors are afforded privileged insight into the quality of audits selected for inspection. Using inspection reports from 2005-2012, I create a unique sample of audits that were inspected by the PCAOB (i.e., all of an auditor’s clients were selected for inspection). By tracing inspection findings to specific engagements, I directly identify compliant and non-compliant audits. I examine the contributing factors of ‘audit quality’ and provide evidence that higher audit fees and greater human capital are positively related to compliant PCAOB inspections. When PCAOB findings can be linked to a specific engagement, I also find that, on average ...


Do Clients Avoid ‘Contaminated’ Offices? The Economic Consequences Of Low Quality Audits, Robert Lowell Whited 2014 University of Tennessee, Knoxville

Do Clients Avoid ‘Contaminated’ Offices? The Economic Consequences Of Low Quality Audits, Robert Lowell Whited

Doctoral Dissertations

This study investigates whether local audit offices suffer financially following their association with low-quality audits. The announcement of a restatement indicates that the contracting auditor failed to detect and correct a material misstatement. Therefore, I predict that office reputation suffers following restatements of previously audited financial information. As the frequency of restatement announcements increases, the perceived pervasiveness of systematic audit failures (‘contamination’) within the office will increase accordingly. I document that contaminated offices (Big 4 and non-Big 4) suffer a decline in market share relative to their peers. Furthermore, when examining auditor retention decisions at the individual client level, I ...


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 ...


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