Open Access. Powered by Scholars. Published by Universities.®

Accounting Commons

Open Access. Powered by Scholars. Published by Universities.®

7,106 Full-Text Articles 4,357 Authors 1,837,078 Downloads 175 Institutions

All Articles in Accounting

Faceted Search

7,106 full-text articles. Page 6 of 120.

Business Mind To Business Owner: Finding Startup Success, Ammon Kou 2018 Brigham Young University

Business Mind To Business Owner: Finding Startup Success, Ammon Kou

Marriott Student Review

Entrepreneurs face a host of challenges when starting a business. Three business owners share their experiences.


Executive Spotlight: Jesse Barnes, Highvista Strategies, Victoria Beecroft 2018 Brigham Young University

Executive Spotlight: Jesse Barnes, Highvista Strategies, Victoria Beecroft

Marriott Student Review

No abstract provided.


Two Essays On String Of Earnings Benchmarks, Yiyang Zhang 2018 University of South Florida

Two Essays On String Of Earnings Benchmarks, Yiyang Zhang

Graduate Theses and Dissertations

Essay 1 Abstract

Prior research indicates that equity markets assign a higher valuation to firms that sustain a string of earnings increases (earnings string) and a string of meeting or beating analysts’ earnings expectations (MBE string). However, to date, there is little evidence on the response of debt investors when firms sustain a long string of meeting/beating earnings benchmarks. This study fills the gap in the literature by analyzing the impact of sustaining an earnings string/MBE string on the cost of debt. I find evidence of a positive (negative) association between the length of the earnings string/MBE ...


Examination Of Taxation On Sugar-Sweetened Beverages, Alex Smith 2018 University of North Georgia

Examination Of Taxation On Sugar-Sweetened Beverages, Alex Smith

Honors Theses

The trend of taxation on sugar-sweetened beverages (SSBs) has grown substantially in the past few years. This research is designed to examine different questions to different aspects of the SSB tax to get a better understanding of the effectiveness of the tax. Since the SSB tax is a sin tax, it is necessary to research some of the challenges that were imposed on prior sin taxes and to determine if the sin taxes work. I will also relate the specific challenges that the sin taxes faced and how they could relate to the SSB tax implementation. I also look into ...


Perceptions On The Advancement Of Women To Public Accounting Leadership Roles, Mylane Bella-Smuts 2018 John Carroll University

Perceptions On The Advancement Of Women To Public Accounting Leadership Roles, Mylane Bella-Smuts

Senior Honors Projects

For more than 21 years, women have joined the accounting profession in equal numbers to men, yet women represent just 19% of the U.S. public accounting partner population (Bennett, 2013). This research project looks at the current environment for women in leadership positions in public accounting firms by analyzing perceptions on the work environment for women, work-life balance, and implementation effectiveness of firm initiatives related to the advancement of women. Results from one-on-one interviews and surveys suggest that the perception of the work environment for women in the public accounting profession is positive, but women’s commitment to achieving ...


Financial Literacy In South Carolina, Connor Pestovich, Matthew Travis 2018 University of South Carolina

Financial Literacy In South Carolina, Connor Pestovich, Matthew Travis

Senior Theses

Being wise with finances is a skill that many people tend to overlook as important. There are days when an individual can avoid using certain subjects learned in high school, but very rarely, if ever, is there a day when topics of finance are not used. This could be anything from purchasing food, driving to work, working on a computer, or receiving a paycheck. While most would agree that the ability to handle money wisely is very important, these concepts do not have a high priority of being taught in high schools in South Carolina. More than that, many parents ...


Glossary Of Business Evidence, Paul C. Boyd 2018 Johnson & Wales University - Providence

Glossary Of Business Evidence, Paul C. Boyd

MBA Faculty Conference Papers & Journal Articles

No abstract provided.


Having Fun Correcting Errors In Financial Accounting!, Robert Bloom 2018 John Carroll University

Having Fun Correcting Errors In Financial Accounting!, Robert Bloom

2018 Faculty Bibliography

No abstract provided.


Dealing With Un(Expected) Ethical Dilemma: Experience From The Field, zaleha othman 6762207, fathilatul zakimi abdul hamid 2018 Universiti Utara Malaysia

Dealing With Un(Expected) Ethical Dilemma: Experience From The Field, Zaleha Othman 6762207, Fathilatul Zakimi Abdul Hamid

The Qualitative Report

Despite the growing interest in qualitative research and discussion of ethics, there has been little focus in the literature on the specific ethical dilemmas faced by researchers. In this paper, we share our fieldwork experiences regarding the ethical dilemmas that we encountered while doing research on a sensitive topic. Specifically, we share some of the ethical dilemmas, that is, concerning confidentiality, anonymity, legitimacy, controversial data, interpretation and off-the-record data, which emerged from the research. Most importantly, this paper shares ideas concerning how researchers might deal with ethical issues while preserving their integrity in the research process. Overall, this paper suggests ...


Knowledge, Technical Skills, And Employability Skills Required Of Accounting Graduates: Perceptions Of Certified Public Accountants In Mississippi, Lisa Sandifer 2018 The University of Southern Mississippi

Knowledge, Technical Skills, And Employability Skills Required Of Accounting Graduates: Perceptions Of Certified Public Accountants In Mississippi, Lisa Sandifer

Dissertations

Employers report recent college graduates are not prepared for the workforce and a skills gap exists (O’Bannon, 2016). Research indicates accounting graduates do not have the skills needed when entering the workforce (Altarawneh, 2016). The skills gap is costing companies money (Nanduri, 2017). Employers report extended job vacancies cost U.S. companies close to one million dollars annually (Nanduri, 2017). Also, the skills gap costs the U.S. economy an estimated $160 billion per year (Fisher, 2014).

This research determined the knowledge, technical skills, and employability skills required of accounting graduates in the workforce as perceived by Mississippi CPAs ...


Public Accounting Vs. Private Accounting: Student Intentions, Robert Lazzaro 2018 Bryant University

Public Accounting Vs. Private Accounting: Student Intentions, Robert Lazzaro

Honors Projects in Accounting

Most accounting students are faced with a big decision as they near the end of their undergraduate career. Will they work toward the Certified Public Accountant license and enter public accounting or will they will choose private accounting? Both fields have their pros and cons which makes this a difficult decision. This research indicated that students more focused on extrinsic rewards, such as compensation, are more likely to choose public accounting, while students more focused on lifestyle factors, such as work-life balance, are more likely to choose private. These findings were derived from surveys distributed to accounting students at Bryant ...


Financial Literacy: Impact On Student Success, Alexandra Cummingham 2018 Bryant University

Financial Literacy: Impact On Student Success, Alexandra Cummingham

Honors Projects in Accounting

Financial literacy has proven to be an essential skill for young adults to help in achieving success and reaching one’s potential. Many studies find that those with a stronger background in financial literacy are more likely to demonstrate positive behaviors, both financially and in other areas. This study will attempt to draw a link between Bryant University students’ background in financial literacy and benefits within the college classroom. Specifically, my study will look at whether having a stronger background in financial literacy leads to increased confidence in the classroom, decreased accounting anxiety, and superior academic performance. The study uses ...


Fraud And The Evolution Of Forensic Accounting Education, Abel Pors 2018 Liberty University

Fraud And The Evolution Of Forensic Accounting Education, Abel Pors

Senior Honors Theses

Forensic accounting, the use of accounting practices in court, developed as a field separate from traditional accounting or auditing throughout the 1900’s. As fraud changed the landscape of auditing practice, forensic accounting slowly began to take shape as the accountant’s answer to fraud. After a series of major frauds at the beginning of the 21st century, forensic accounting became one of the most demanded fields of accounting. The profession, though, was still relatively in its infancy: forensic accountants were predominantly untrained aside from firsthand experience. Since the early 2000’s, schools have begun rapidly implementing forensic accounting programs ...


Introductory Guide To Forensic Accounting: A Synthesis Of Scholarly Research And One Student’S Experience, Kayla Miles 2018 University of South Carolina

Introductory Guide To Forensic Accounting: A Synthesis Of Scholarly Research And One Student’S Experience, Kayla Miles

Senior Theses

Introductory Guide to Forensic Accounting, found in Appendix A, was created to provide a concise blueprint for building a career in forensic accounting. It provides a lot of useful information for those seeking to gain a better understanding of the profession or learn how they can join it. The idea for this guide came as a result of my own journey to becoming a forensic accountant. I was initially introduced to the forensic accounting profession during a brief conversation with a forensic accountant working for the FBI while I was in high school. Following that conversation, I sought to find ...


Avoiding Contract Audit Citations By Improving Billing Submissions, David Brewer, Bill Morgan 2018 INDOT

Avoiding Contract Audit Citations By Improving Billing Submissions, David Brewer, Bill Morgan

Purdue Road School

In this session, INDOT auditors address common billing errors for different contract payment methodologies. Attendees responsible for preparing bills and submitting invoices will gain a better understanding of how contracts are designed and what is accepted for payment. Local agencies will understand how to review a consultant’s billing before making payment, thus avoiding citations. This presentation should be of particular interest to both engineering consulting firms and local agencies who do business with INDOT.


Return Predictability And The Real Option Value Of Segments, Pingui RAO, Heng YUE, Xin ZHOU 2018 Jinan University - China

Return Predictability And The Real Option Value Of Segments, Pingui Rao, Heng Yue, Xin Zhou

Research Collection School Of Accountancy

Theory suggests that firm value should include the value of real options; that is, firms have the option to expand more profitable businesses and liquidate less profitable businesses. In a diversified firm, each segment has its own real options. Applying real options theory to a diversified firm at the firm level neglects the value of segment-level options. If investors overlook segment-level options, mispricing will occur. Using data from 1981 to 2013, we find that a hedge portfolio buying diversified firms in the highest decile of the estimated real option value of segments (RVS) and selling those in the lowest RVS ...


Internal Control And Operational Efficiency, Qiang CHENG, Beng Wee GOH, Jae Bum KIM 2018 Singapore Management University

Internal Control And Operational Efficiency, Qiang Cheng, Beng Wee Goh, Jae Bum Kim

Research Collection School Of Accountancy

We examine whether effective internal control over financial reporting has implications beyond that of financial reporting to firm operational efficiency. We predict and find that operational efficiency, derived from frontier analysis, is significantly lower among firms disclosing material weaknesses in internal control relative to firms with effective control. This result exists even in the years leading up to the disclosure of material weaknesses, but disappears after remediation of the internal control problems, suggesting that the remediation of material weaknesses improves operational efficiency. Overall, our study extends the literature on the reporting effects of strong versus weak internal control, and helps ...


Financial Literacy And Accountability Within Black Baptist Churches, Joanne Suttington 2018 Liberty University

Financial Literacy And Accountability Within Black Baptist Churches, Joanne Suttington

Doctoral Dissertations and Projects

This study explored the lack of financial literacy and accountability of church leaders within black Baptist Church in fulfilling their financial stewardship responsibilities in overseeing the church’s resources. In order for churches to grow both spiritually and financially, the church leaders are critical to the overall success and sustainability of the organization. The conceptual framework for this study was based on the stewardship theory, which implied that church leaders would perform as responsible stewards in managing the church’s resources. In this study, the researcher used a qualitative method with a case study design to explore the education and ...


Whyte, Samuel G., 1774-1833 - Letter To (Sc 3191), Manuscripts & Folklife Archives 2018 Western Kentucky University

Whyte, Samuel G., 1774-1833 - Letter To (Sc 3191), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Small Collection 3191. Letters to Samuel G. Whyte, a member of the Shaker colony at South Union, Kentucky, from James A. Pearce, Louisville, Kentucky. Pearce discusses debts due to Whyte and urges Whyte to satisfy debts he owes to Pearce. He also refers to having his brother-in-law William Clark, an estate legatee, sign a deed of release for lands sold to Whyte.


Mclean, Eli, 1793-1870 And John Mclean, 1796-1862 (Sc 3192), Manuscripts & Folklife Archives 2018 Western Kentucky University

Mclean, Eli, 1793-1870 And John Mclean, 1796-1862 (Sc 3192), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Small Collection 3192. Papers of Eli and John McLean, members of the Shaker colony at South Union, Kentucky: a bill to Eli for medicinal supplies; an order to Eli for carpet; a letter to John asking forbearance on payment of a note due; and a letter to Eli regarding the purchase of a sow.


Digital Commons powered by bepress