Accounting Commons^™

Do Tax Directors Face Consequences From Tax Avoidance?, Liora Y. Schulman

All Graduate Works by Year: Dissertations, Theses, and Capstone Projects

I examine the association between tax avoidance and tax director turnover. Specifically, I hand collect the names of tax directors and explore whether tax directors face consequences from making tax avoidance decisions. This unique dataset allows me to identify the tax director, who is directly responsible for taxes, which are one of the most significant accounts, and who prior literature has largely ignored due to a lack of availability of data. I find evidence that the tax director is more likely to face consequences, as measured by turnover, when their firm’s effective tax rate is above their industry median ...

Exploring Revenue Recognition In The Local Community, Taylor Forshay

Senior Honors Theses

This thesis studies the extent to which the business community in general, and local community in particular, is ready for the new Section 606 Revenue Recognition accounting standards that come into effect in 2018. This paper first includes a comparison of the old standards and the new standards for revenue recognition. It also identifies improvements to the revenue recognition process because of implementing the new standards. Second, it examines the results of a national survey done by Pricewaterhouse Coopers and the results of an original local survey to determine the preparedness of the national business community and local community, respectively ...

The Internal Revenue Code: A Burden For Taxpayers Or An Instrument For Social Change?, Heather N. Murray

Honors Theses

Social engineering in the tax code has been evident from the beginning of the U.S. tax history. Today, it is as much as ever a part of the fabric of the tax codification, but there is very little research that investigates 1) how social engineering plays a role in the creation of new tax law, and 2) whether tax law is effective in altering taxpayer behavior. This paper streamlines the history of social engineering in the most popular revenue-reducing measures and analyzes how they've affected the U.S. taxpayer, with notes on future policy implications.

Senior Business Seminar Proposal, Alex C. Mcgrainer

Senior Honors Projects

How could a single idea increase the value of a university’s college of business? My project aims to do this through the successful implementation of a single class. It addresses some of the most important factors that current and prospective students should consider while they undergo their college searches, such as the post-graduation employment rate and starting salary across majors of interest.

My inspiration for the topic came from students struggling to find a job. I realized that every year around March, they would begin to suffer due to the self-inflicted pressure of being unemployed after commencement. I immediately ...

Corporate Political Activity, Ceo Hubris, And Earnings Management, Abbey Rozanski

University of Tennessee Honors Thesis Projects

No abstract provided.

Tour Guides Take Technology: Mobilizing The Coverage Process, Cassie Jes Jacob

Senior Honors Projects

Technology has progressed more in the past decade than it has in the past century, and it has changed the way we live. To succeed in this society, innovation is a necessity. A recent phenomenon in technology is the use of mobile applications designed to make our lives and daily activities, such as note-taking and scheduling, more convenient.

This project explores the use of mobile applications in a business. At URI, the Tour Guide team acts as a business that manages over 100 employees as they lead visits around campus for prospective students.

These employees are college-age students raised in ...

Gaap And Ifrs: A Look At Whether The Two Should Converge, Paul R. Walter

Selected Honors Theses

The past few decades have birthed dialogue regarding the convergence of U.S. and international accounting standards. With over a hundred countries using International Financial Reporting Standards (IFRS), it becomes natural to notice the purple elephant in the room in that a set of different principles serve as guide to accounting in the U.S. and for U.S. companies known as Generally Accepted Accounting Principles (GAAP). Some see it as simply a matter of time before a convergence of sorts takes place more completely between the two accounting rule frameworks. A look at GAAP and IFRS reveals some fundamental ...

Comparative Pricing Analysis Of Mecca’S Religious Tourism, Said M. Ladki, Rayan A. Mazeh

International Journal of Religious Tourism and Pilgrimage

This study compares the costing practices of three religious tourists groups. Specifically, the study compares the costs of Islamic religious tourism to Mecca among three groups: 1) Indonesia and India, 2) Lebanon and Tunisia, 3) Dubai and Qatar. The selection of the three groups was based on the following principle: Group 1: Represents the most populated and less affluent Islamic countries. Group 2: Represents the less affluent Arab States with moderate income Group 3: Represents the richest Arab Islamic countries in the world. Results indicate that countries with wealthy economies charge much higher prices for Hajj packages than those with ...

Work Rules! Insights From Inside Google, Krista Johnson

Marriott Student Review

Book review of Work Rules! Insights from Google written by Laszlo Bock.

An Unsung Hero Of The Tanner--Jeffrey Subramanian, Kempton Cox

Marriott Student Review

Jeffrey Subramanian beautifies the grounds surrounding the Tanner Building, but he also writes poetry and plays the cello. The author calls Jeffrey an "unsung hero" because he is, in fact, the author's hero.

Two Perspectives On Violence In Business, Ian Bristol Whatcott, Karson Fronk

Marriott Student Review

Violence has become common place in business strategy, taking on many forms. Some use violence in rhetoric as they compete with other companies while others use sell violence as entertainment. Many people are familiar with violence in their organizations. This article looks more into how effective violence is to a company's performance. It examines recent research done by professors at different universities on the subject. It offers two perspectives, looking first at violent rhetoric and then how violence advertisements affects a firm's bottom line. The article finds that exposure to violent rhetoric outside a firm affects employee's ...

Look Before You Leap: 4 Questions Every Woman Should Ask While Job Searching, Hannah Y. Olvera

Marriott Student Review

Despite women’s preparation and effort during the job searching process, women are disproportionately dissatisfied with their employers. According to a Crain’s Report conducted in 2016, 42 percent of women left because they “didn’t feel recognized and didn’t see opportunities for advancement,” 43.6 percent believe their compensation is less compared to their male peers, and only 50.4 percent believe their companies have a fair family leave policy. To overcome these challenges, women must ask various questions to lead them to their ideal career from an equal opportunity employer. As women become more assertive in their ...

E-Commerce Industry Spotlight, Krista Johnson

Marriott Student Review

A highlight of the E-Commerce industry.

Obamacare: Under The Knife, Kylan Rutherford

Marriott Student Review

President Trump and Congress have tried and failed to pass through a replacement plan for Obamacare. This article details why this effort failed, and several issues extant in Obamacare that may move the law toward insolvency. These issues are the mandate, guaranteed issue, and the 'risk corridor' funding set up to back struggling insurance companies.

In Defense Of The Self-Help Book, Owen Barrott

Marriott Student Review

"In Defense of the Self-Help Book" explores the relationship between behavioral economics and the effects that self-help and management books have. It explores loss aversion and the optimism bias paradox and applies it to those who use success literature to improve their own abilities.

Marriott Student Review, Marianna Richardson

Marriott Student Review

This is the inaugural edition of the Marriott Student Review on BYU Scholar Archive. Marriott Student Review is a journal by students, for students. We work to inform Marriott School students about contemporary issues and to prepare them to meaningfully contribute to the global community. We also offer the opportunity for students to publish and add their voice to current events.

Our Future Together Industry Perspectives: Future Of Professional Learning And Entrepreneurship, Poh Sun Seow, Pan, Gary, Clarence Goh, Kwong Sin Leong

Research Collection School Of Accountancy

This report 2017 marks the second collaboration between ISCA and ICAEW after the successful launch of “Our Future Together” report in 2016 to inspire professional accountants to critically think about what the future holds for Singapore and the accountancy profession. How should accountants embrace transformation in the digital age? How should learning be redefined for the accountancy profession? How can organisational culture encourage innovation and an enterprising spirit in accountants? This report aims to shape the discussion on how education, training and professional learning should be redefined to develop professional accountants who are future-ready, so that they can continue to ...

Taxation Of Income On Professional Team Athletes, Crystal M. Williamson

Senior Honors Theses

Taxation of income for the average person can be a daunting task. However, for professional athletes, this task becomes even more tedious. Professional athletes face the jock tax. This means that athletes have to pay taxes in every state in which they play a game, practice, and perform a service that is part of their contract. Professional athletes, like every United States (U.S.) citizen, are required to pay both federal and state income taxes. Since professional athletes are constantly traveling, their state of residence becomes even more important when allocating their income to the respective state. Many question the ...

Addressing The Opioid Epidemic: North Andover Police Department, James Buckley

Honors Senior Capstone Projects

The opioid epidemic is not just a problem that affects major cities, as there is a growing market for heroin in suburban communities. North Andover saw a spike from only seven overdoses in 2015, to twenty-three possible overdoses in just the first nine and a half months of 2016, depicting evidence of how grave the problem really has become in the community. The epidemic is not an issue that can be delayed and gradually deliberated, as immediate action is required to treat individuals affected and heal the community as a whole. The heroin problem has reached North Andover and the ...

Helm Store Collection - Hardin County, Kentucky (Mss 65), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Collection 65. Journal of sales from 1814 to 1816 of the Helm & Green store and an 1828 account book of the John B. Helm & Company, Hardin County, Kentucky. An 1842 promissory note and constable’s summons pertaining to a debt are also included.