Accounting Commons^™

The Effects Of Tax Avoidance News On Employee Perceptions Of Managers And Firms: Evidence From Glassdoor.Com Ratings, Yoojin Lee, Shaphan Ng, Terry Shevlin, Aruhn Venkat

Research Collection School Of Accountancy

We examine whether employee perceptions of managers and firms fall following tax avoidance news. Using S&P 500 firms and generalized difference-in-differences specifications, we find that tax avoidance news negatively affects employee perceptions of managers and firms. In cross-sectional tests, we find that (1) firms and managers in consumer-facing industries suffer larger employee-related perception changes from tax avoidance news compared to other firms, and (2) well-performing firms and their managers face smaller perception changes than other firms and managers. Overall, our results are consistent with tax avoidance news negatively affecting employee perceptions of managers and firms.

Can Small-Scale Poultry Initiatives Alleviate Food Insecurity And Increase Empowerment For Women In Economically Disadvantaged Areas?, Patrick Daniels

Accounting Undergraduate Honors Theses

In the summer of 2019, I, along with 8 other students from the University of Arkansas departed the United States for the Central American country of Belize. Despite our limited knowledge of what Belize held in store for us, we were enthusiastic about the coming months. While we had different projects, we all set out with the same universal question in mind. How can we use the knowledge we have gained through education to make a positive impact on the lives of people living in an impoverished town? Some of the members of our team worked alongside local businesses to …

Retain Or Rotate: Outcomes Of Frequent Auditor Switching, Ryan Decker

Accounting Undergraduate Honors Theses

Regulators continue to debate the effectiveness of mandatory auditor rotation versus mandatory auditor retention in improving audit quality. Recent regulation in the European Union mandates auditor rotation, but if companies choose a more-lenient auditor with each switch, frequent switching could impair audit quality. I examine whether more-frequent switching leads to an increase in aggressive reporting and evaluate its effect on audit quality and audit attention. I find that audit quality decreases as the number of switches increases, with the results being driven mainly by switches between non-Big 4 audit firms. I also find that frequently switching between non-Big 4 auditors …

Half Baked: The Hungry Elephant Baking Company Business Plan, Ankush Patel

Accounting Undergraduate Honors Theses

Hungry Elephant Baking Company seeks to open a locally sourced bakery featuring a variety of sourdough and traditional products alongside a tea-house style drink space. All baked goods will be produced in house, and teas will be sourced both locally as well as from a premier tea vendor. All products and services will be designed with sustainability and fair-trade practices in mind, and a majority of the products will be sourced organically to minimize the company's ecological footprint. By offering drinks alongside different single serving baked goods, the Hungry Elephant Baking Company can appeal to the large college and millennial …

A Discussion Of Special Topics In Accounting, Matthew Stersic

Honors Theses

In order to complete this study, I used a variety of websites, telling me information about the cities, as well as sites that could provide me with facts and figures as well. I was able to interview my roommate ,who is from Chicago, to get a good place to begin on a lot of the questions such as where I would want to live in the city. Through means of data collection, interviewing, and budgeting I was able to come up with an answer to where I would want to live.

Financial Accounting: A Collection Of Case Studies, Dalton Gibson

Honors Theses

Financial accounting encompasses many topics such as different accounting methods, ethical practices, financial reporting, and more. We were assigned students case studies, each covering a different category of financial reporting, including case studies about accounting methods, accounting standards, and financial statements. The cases are designed to help students understand real examples, think critically to solve problems, and develop strong research and collaboration skills. At the conclusion of this course, students had an improved technical knowledge of accounting and a better understanding of the importance of proper financial accounting methods. The knowledge learned will continue to benefit students in their future …

A Collection Of Case Studies Representing Financial Accounting, John Quaka

Honors Theses

This thesis focuses on different case studies that have to do with the field of accounting. All of the cases that are represented here relate to the field of financial accounting. Several of these cases were having to analyze either a company’s 401k or receiving an audit or tax accounting situation and having to answer questions about it. For others, we had to watch a video or an interview and write down what we thought about it. A couple of other case studies were had to interview either an accountant from our hometown and an accountant student older than us. …

Analyzing Case Studies And The Different Uses Of Accounting Knowledge, Meghan Foley

Honors Theses

The purpose of this thesis was to further my accounting knowledge outside of traditional classroom learning. Throughout my time at Ole Miss, I had not used my accounting class work outside of the classroom. I was able to apply the knowledge to practical real life issues.

I participated in 11 case studies that each targeted a different topic of the accounting profession. The early cases related to my choice of specialty and city, whereas the final cases delved deeper into economic implications of accounting and finance.

I learned a great deal about real world accounting while writing this thesis. I …

Accountancy Honors Thesis, Christian Jarrell

Honors Theses

This thesis is a collection of cases completed over two semesters under the direction of Dr. Dickinson. The cases covered multiple topics in the areas of business and accounting with the goal of exposing students not only to the accounting industry but give them a look at a professional career. Due to the various subject of each case, rather than have one central abstract for this thesis, each case will have its own abstract that will include an explanation of what the case was about and what was learned from the case.

A Compilation Of Financial Accounting Topics Through Case Studies, Logan Gage

Honors Theses

The purpose of this thesis is to analyze and discuss a broad range of accounting topics. This paper was formed over the yearlong class in the Honors Accountancy Independent Study class taught by Dr. Victoria Dickinson. It is divided into case studies that cover different accounting themed topics. These case studies gave me an advanced knowledge of financial accounting beyond the traditional assignments my other classes assigned me. My understanding of the real-world accounting profession was able to be improved because of this class and these case studies.

Honors Accounting Thesis: An Investigation Of Specific Issues In Various Accounting Methods And Their Outlook For The Future Through Case Studies, Flint Christian

Honors Theses

This thesis focuses on broad topics concerning the field of accountancy. Primarily, the topics involve an analysis demonstrating an understanding on innovative technological developments, political changes, financial planning, professional preparation, and their effects on the accounting field, including possible changes. Information was found through online search engines, database analysis, and interviews and discussions with key informants from the accounting field. This thesis was performed in conjunction with the Honors Accountancy 420 class, where I also experienced case studies, interviews, and presentations with public accounting firms. Our methodology and methods were developed throughout the year in groups, as well as with …

An Analysis Of Accounting Principles Through Case Studies, Kyle Liebert

Honors Theses

The following ten cases are compilation of a semesters worth of work in my Accy 420 class. Each of these were introduced by Dr. Dickinson, at which time she gave us a perspective. From my knowledge of accounting principles, financial and managerial concepts, I was able to interpret the case. Each case required a deep understanding of the topic or an ability to understand a new concept. After being introduced, I analyzed the topic and followed up with research. These case studies outlined by Dr. Dickinson were completed in the academic year of Fall 2019 and Spring 2020 from the …

An Analysis Of Current Accounting And Financial Matters, Payton Argabright

Honors Theses

This document demonstrates and represents the work done over the course of a full year for Accounting 420, the Honors Thesis Practicum course under Dr. Dickinson at the University of Mississippi. The case studies following delve into a wide variety of topics mean to simulate what various future careers in accounting could like, as well as to expose current issues and debates that are ongoing in the business world.

Can Beps Project Mitigate Double Non-Taxation Of Multinational Corporations?, Sajana Tamang

Honors Theses

The purpose of this study is to determine whether the BEPS project can mitigate double nontaxation of multinational corporations. This study performs case studies on two multinational corporations: Apple and Starbucks to figure out how they behave in order to avoid taxes and see if there are behavioral differences in response to claims by the European authorities that they did not pay their fair share. It explains and compares their tax-paying strategies to figure out how they may behave with respect to new rules implemented by the BEPS project in the future. Through case studies from Apple and Starbucks, the …

Firm-Level Analysis Of The Tax Cuts And Jobs Act On Capital Expenditures, Mason Westphal

Accounting Undergraduate Honors Theses

This study investigates the firm-level consequences to capital expenditure levels from the passing of the Tax Cuts and Jobs Act of 2017 (TCJA). It theorized that favorable tax provisions in the TCJA would cause firms to increase their levels of capital expenditures. To test this hypothesis, the study analyzed the capital expenditure levels of public firms from 1986-2019 controlling for factors such as national gross domestic product (GDP) growth and used a dummy variable of reporting periods after 2018 to represent the effects of the TCJA. In contrast to the original hypothesis, the results demonstrate that the TCJA had a …

How The Growth Of Technology Has Forced Accounting Firms To Put An Emphasis On Cybersecurity, Holden Halbach

Accounting Undergraduate Honors Theses

The advancement of technology has brought many changes to accounting firms. Computer applications such as Microsoft Excel have made calculators and physical spreadsheets obsolete. Then with the introduction of cloud computing employees can store, access, and exchange large amounts of data instantaneously from any location. These technological innovations have increased the accuracy and efficiency of firms substantially. However, this growth in technology has shown the importance of putting an emphasis on cybersecurity throughout the accounting industry. The emphasis placed on cybersecurity throughout accounting firms is more prevalent than any other industry. This is primarily because accounting firms not only deal …

Effects Of Covid: Non-Essential V Essential Industries, William Shipley

Accounting Undergraduate Honors Theses

As the year 2020 has finally come to an end and the end of Covid is in near sight, it is important for us to look back at how it has shaped the world from an economic perspective. Ever since the closure of most of the U.S. and global economy in March 2020 it has made us deem which companies we consider essential and non-essential. This major decision came as all governments across the world had to close the operations of as many companies they could to limit the spread of the covid-19 virus. This major choice of determining what …

Implications Of Emerging Technologies On The Accounting Profession, Collin Peace

Undergraduate Honors Theses

Automation recently implemented for some and awaiting to be implemented for others is set to revolutionize the field of accounting, as well as the roles and responsibilities of those who work in it. This study will present and analyze the impacts of current emerging technologies on the accounting profession through first-hand interviews with current accounting professionals. Secondary data obtained will provide the reader with the proper context and background of these technologies, while the primary data acquired from the interviews will explain the implications such technologies will have or are currently having in their respective companies/firms. The results of this …

Technology In Accounting: A Qualitative Study Of Undergraduate Preparedness, Alyssa Dingus

Undergraduate Honors Theses

Throughout history, technology has had a major impact on every profession and how certain tasks are performed. In recent years, technology has accelerated at an astonishing rate causing a total shift in the valuable skillsets of young professionals. Accounting is no exception to this shift and, as technology continues to advance, emerging accounting professionals will no longer be expected to enter the workforce only with basic pen-and-paper accounting knowledge. Instead, they will also be expected to possess analytical skills and be prepared to apply and learn the newest technology on the market. However, the traditional accounting curriculum does not focus …

An Experiential-Learning Approach For Delivering An Accounting Analytics Capstone Course, Poh Sun Seow, Gary Pan, Clarence Goh

Research Collection School Of Accountancy

The accounting profession is rapidly evolving due to technological innovations. There have been calls for universities to ensure that their programs equip accounting students with the relevant technology skills that will prepare them for the workplace of the future. This article introduces an accounting analytics capstone course that was delivered in an experiential-learning approach. Through the student consultancy project in the capstone course, students learn how to solve complex business problems with guidance from the faculty and industry project sponsor mentors, from problem definition to final client presentation. This close collaboration between faculty and project sponsors facilitates the exchange of …