Accounting Commons^™

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 ethics more than …

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 job searching, they will create a …

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.

Merger And Acquisition Financial Reporting Outcomes: An Examination Of Non-Audit Fees And The Impact On Auditor Independence, Jimmy Carmenate

Doctor of Business Administration Dissertations

For over 40 years, the issue of auditors providing both auditing and non-audit services (NAS) to their audit-clients continues to be at the forefront of concerns to regulators, investors, and academics. The literature primarily provides two competing effects of NAS on financial reporting quality. The first being the compromise on auditor independence and the other on the benefits attained from knowledge spillover. Though these competing effects have been studied in various contexts, there has been little to no research on the association between NAS and the outcomes from mergers and acquisitions (M&A) to infer whether NAS lessens the threat to …

Are Out-Of-Period Adjustments A Type Of Stealth Restatement? An Examination Of Non-Audit Services, Clawback Provisions, And Out-Of-Period Adjustments, Cori Oliver Crews

Doctor of Business Administration Dissertations

Over the last decade, out-of-period adjustments (OOPAs) have risen in popularity in direct contrast to the simultaneous decreasing trend in restatements. This could indicate an improvement in financial reporting quality or could indicate the use of a type of stealth restatement for opportunistic purposes. These less prominent restatements are more likely to go undetected and would be an apt way to perpetuate opportunistic disclosure and to mitigate the likelihood of unfavorable market reactions.

The purpose of this study is to investigate (1) the association between non-audit services (NAS) and OOPAs, (2) the association between clawback provisions and OOPAs, and (3) …

Languages And Earnings Management, Jaehyeon Kim, Yongtae Kim, Jian Zhou

Accounting

We predict that managers of firms in countries where languages do not require speakers to grammatically mark future events perceive future consequences of earnings management to be more imminent, and therefore they are less likely to engage in earnings management. Using data from 38 countries, we find that accrual-based earnings management and real earnings management are less prevalent where there is weaker time disassociation in the language. Our study is the first to examine the relation between the grammatical structure of languages and financial reporting characteristics, and it extends the literature on the effect of informal institutions on corporate actions.

The Effect Of Expanded Audit Report Disclosures On Users’ Confidence In The Audit And The Financial Statements, Peter Kipp

USF Tampa Graduate Theses and Dissertations

I investigate how nonprofessional investors’ confidence in the financial statements and the audit report is influenced by the firm specific details of a critical audit matter (CAM) disclosure in conjunction with the description of the audit procedures engaged to address the CAM in the audit report. Using participants recruited from Amazon Mechanical Turk as a proxy for nonprofessional investors in a 2x2 +1 (control) between-participants experiment manipulating CAM disclosure detail (Detailed/Generic) and the description of the audit procedures engaged to address the CAM (Detail/Generic) I find that greater detail in the description of the CAM results in higher confidence in …

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 …

The Perceptions Of Accounting: What Do You Think?, Brianna Darin

Honors Projects in Accounting

Accounting is often considered “the language of business,” but is sometimes perceived to be a difficult topic. This study seeks to get a deeper understanding as to why business students and other students perceive accounting to be such an intimidating subject. The ultimate research question addressed is: What are the perceptions of accounting among accounting students, non-accounting business students, and non-business students? A review of the relevant background literature led to two hypotheses that assist in answering the research question. Following the literature review and hypotheses development, a two-part process took place: (1) we conducted focus groups and (2) we …

An Investigation Of Accounting Education To Help Students Improve Important Job Skills, Alec Schuberth

Honors Projects in Accounting

Upon graduation, many college students embark on their professional careers in accounting. These graduates have completed their degree and moved to their new, exciting, and challenging jobs; but have these corporations recently expressed satisfaction with the performance of these young employees? Some studies suggest that many executives do not think that their new employees have developed the skills needed to be successful in today’s competitive business landscape. This project extends the literature by examining professional development in college graduates and applying it within the context of accounting education in college and universities nationwide. Overall, this project aims to investigate why …

Do Some Stakeholders In Publicly Traded Firms Benefit At The Expense Of Others As A Result Of Corporate Inversions?, Ryan Hitchcock

Honors Projects in Accounting

This report examines corporate inversions to determine whether this practice benefits the majority of stakeholders or merely a select few. A sample of firms previously incorporated in the United States that have since undergone inversions is examined to answer this question. Annual stock price returns, stock price volatility, and earnings per share changes from the sample of inversion firms are the main sources of data examined. These results are compared to the S&P 500 and peer firms to determine whether the changes can be attributed to the inversions, or are merely a result of general economic conditions. Supporting topics addressed …

An Historical Analysis Of The Role Of Accounting For The Japanese Internment Camps During World War Ii, Midori Knowles

Honors Projects in Accounting

On December 7th, 1941, the United States was the victim of a tragic attack on a naval base in Pearl Harbor, Hawaii. This resulted in the United States’ entry into World War II, including the declaration of war against the country of Japan. On February 19th, 1942, just two months after the attacks, President Franklin D. Roosevelt signed Executive Order 9066, which permitted the War Relocation Authority (WRA) to relocate over 110,000 Japanese- American citizens. The forced relocation sent these Japanese-Americans to ten relocation centers spread throughout the west and mid-west of the country. The government declared that this relocation …

A Strategy For Teaching Critical Thinking: The Sellmore Case, Joseph F. Castellano, Susan Lightle, Bud Baker

Accounting Faculty Publications

The importance of teaching and applying critical thinking skills is apparently matched by its difficulty in doing so. Sara Rimer, writing for the January 18, 2011, edition of The Hechinger Report, discussed a study by Richard Arum that followed several thousand undergraduates from when they entered college in fall 2005 to when they graduated in spring 2009. Arum’s research, published in his book Academically Adrift: Limited Learning on College Campuses, found that large numbers of students did not learn critical thinking, complex reasoning, and written communication skills. Arum used testing data and student surveys from 24 colleges and universities ranging …

Country-Level Institutions, Firm Value, And The Role Of Corporate Social Responsibility Initiatives, Sadok El Ghoul, Omrane Guedhami, Yongtae Kim

Accounting

Drawing on transaction cost theories and the resource-based view of a firm, we posit that the value of corporate social responsibility (CSR) initiatives is greater in countries where an absence of market-supporting institutions increases transaction costs and limits access to resources. Using a large sample of 11,672 firm-year observations representing 2445 unique firms from 53 countries during 2003–2010 and controlling for firm-level unobservable heterogeneity, we find supportive evidence that CSR is more positively related to firm value in countries with weaker market institutions. We also provide evidence on the channels through which CSR initiatives reduce transaction costs. We find that …

Guide: Prospective Financial Information, April 1, 2017, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Accounting For Change: Assessing Top-Line Implications Of New Revenue Recognition Principles, Kevin M. Wargo

Honors Theses

The impending implementation of new FASB guidance regarding the practice of revenue recognition will presumably alter the periodic presentation of top-line business performance. In anticipation of these impacts, this study seeks to isolate contractual business relationships within the automotive supply chain industry in order to illuminate certain changes and make financial statement users aware that corresponding adjustments may have to be made to their perception of revenue results. By outlining the differences between new and historical U.S. GAAP, and applying the anticipated quantitative effects of such shifts within a propositional study, I seek to produce conclusions that investors and analysts …