Business Commons^™

Are Disclosed Auditor Materiality Thresholds Informative Of Firms’ Earnings Quality? – Evidence From The Revised Isa 700 Audit Report, Beng Wee Goh, Kiat Bee Jimmy Lee, Na Li, Dan Li

Research Collection School Of Accountancy

Under the Financial ReportingCouncil’s presumption that mandating new disclosure requirement in the auditreport would provide information useful to investors, we examine whether theauditor disclosed materiality threshold is associated with the firm’s earningsquality. We document that a lower threshold of materiality level is associatedwith a higher earnings quality, as measured by lower discretionary accruals,higher accruals quality, and less earnings smoothing. We also find someevidence that the negative association between auditor disclosed materialitythreshold and earnings quality is more pronounced when the auditor is moreindependent, when management’s incentive to manage earnings is higher, and whenthere is lower information uncertainty. Overall, our results are …

Gender Diversity Around The World: The Role Of Country Legal Regulations And Culture, Madison E. Newton

Economics Undergraduate Honors Theses

The goal of this project is to analyze the factors that contribute to the gender discrepancy in labor force participation rates around the world. This paper will explore potential drivers of the gender disparity phenomenon through the analyzation of country-specific elements to detect related impacts that may be imposed on a country’s composition of labor force as it relates to gender. More specifically, I interpret the degree to which specific factors can directly influence the proportion of female presence in labor forces around the world. My empirical results suggest that the societal factors, legal regulations, culture, total fertility rate (births …

The Impact Of Music On Task Performance At Work, Courtney Wilson

Accounting Undergraduate Honors Theses

Music plays a big role in the daily life of an average person. Humans are almost constantly exposed to music in some form whether it is through commercials, movies, telephone music, or a variety of other sources. The centrality of music to life can be observed across cultures because music appeals to people’s “emotions and contributes to [an individual’s] ability to learn and remember information” (Brown and Brown, 1997, p. 349).

Music’s centrality to everyday life has inspired researchers to study the influence and impact that music has on individuals. Research that has been conducted over the past century has …

Business Plan: The Coffee Project, Lauren Porter

Accounting Undergraduate Honors Theses

Executive Summary

The Coffee Project will be a specialty coffee shop in downtown Bartlesville, OK offering direct-trade coffee, tea, simple meals, and TCP merchandise. The shop will offer the standard specialty coffee drinks like cappuccinos, lattes, macchiatos and cortados, as well as shots of flavors and a selection of milk alternatives. In achieving its mission to provide great specialty coffee with a cause to Bartlesville, a portion of the profits from every food or drink purchase at The Coffee Project will be donated to local and regional charity organizations of the customers’ choosing. All net profits from TCP merchandise will …

The Cost Viability Of Gs Employees Versus Military Personnel, Elena Chavez

Accounting Undergraduate Honors Theses

The main objective of this thesis is to analyze the cost viability of federal government employees versus military personnel with a focus on the security guards at Fort Wainwright, Alaska. This analysis seeks cost viability from two perspectives. The first perspective is the cost of each personnel to the Army through total compensation value analysis. The second perspective is the cost viability to work as a federal employee versus enlisting in the Army. This perspective was analyzed through gross, disposable, and discretionary income analysis. The analysis was designed to shed light on the disparity in pay between the two types …

Technology Advancement Influence In Accounting And Information System Fields, Shannon Gordon

Accounting Undergraduate Honors Theses

This research serves to relate the accounting and information technology fields. The information in the research documents changes in the accounting and information technology fields, and how the fields are expected to change in the coming years. The research also discuss the relationship between the accounting and information technology fields. The topics on the ideal accounting candidates for employers and the expectation gap between graduates skills and employers’ expectations are also discussed. Careers in accounting and information systems and also similar and different basic skills of both fields are documented in the research.

The changes in accounting are influenced by …

Development And Marketing Of A Repurposed Textile Product For Homeless Individuals In Northwest Arkansas, Mckenna Whitaker, Beau Broyles, Lindsey Stone

Apparel Merchandising and Product Development Undergraduate Honors Theses

Growing concerns over waste disposal methods have led to a greater focus on recycling efforts in the textile industry. Second only to the oil industry, the textile industry continues to be one of the most wasteful among leading businesses around the world and determining ways to repurpose fashion materials could be a reasonable solution to this growing problem (Dobilaite, V., Mileriene, G., Juciene, M., & Sacevičienė, 2017). In addition to alleviating disposal issues, repurposed materials could serve the humanitarian needs of local communities, and even more importantly, could specifically benefit homeless populations. The purpose of this project was to design, …

Importance Of Portfolio Building For University Students, Zoë Lauer

Apparel Merchandising and Product Development Undergraduate Honors Theses

This creative project provided portfolio work samples from a project-based upper level Apparel Merchandising and Product Development course. Photographs were taken during the Futuristic Floral Fashion Show in April 2017; photos were edited and distributed to students for portfolio use. It is recommended that final garment photography become an annual part of the AMPD programs annual fashion show. Also, early emphasis on portfolio building paired with formal portfolio building through course work is essential for creative majors.

Shop, Compra, 购买: Targeting The Multicultural Consumer, Evelyn Ballesteros

Marketing Undergraduate Honors Theses

Multicultural is defined as relating to or representing several different cultures. In marketing, it is the representation of several cultures in marketing strategies. According to the “The Roadmap to the New America”, the multicultural millennial makes up over 40% of the millennial population. Multicultural consumers hold a $3 trillion buying power. Once brands understand these consumers, they become lifelong consumers. Those brands that fail to understand this consumer risk losing a lifelong consumer. Multicultural consumers are shaping the American culture, taste, and style holding influence over the marketplace. Understanding and creating tactful approaches to reach this market has …

Nonprofit Marketing Strategy, Marisa Lizana

Marketing Undergraduate Honors Theses

Abstract

This paper explores the new and vague idea of nonprofit marketing. From studies comparing traditional marketing to nonprofit marketing and surveys analyzing the current status of organizations’ marketing plans, we see the gray area that is nonprofit marketing and the lack of research to enlighten us what a successful marketing strategy looks like. Then, I talk about my first-hand experiences working for a nonprofit, what I learned, and what questions and ideas I have regarding the future of nonprofit marketing strategy.

Hedging With Volatility, Mário Alagoa

Doctoral Dissertations (DBA)

A risk-averse investor with a long equity position is presumably interested in identifying a hedging strategy that protects the value of that investment. The common approach encompasses using either financial derivatives or holding assets (such as gold or Swiss francs) as portfolio hedges as they show negative correlation with equities. This paper proposes using volatility indexes as portfolio hedges instead; it shows that a volatility-based dynamic hedging strategy is the most effective at protecting the value of an equity investment.

The Legend Of Wara And Benchmarking Purchase Price Allocation Data, Matthew Crane

Doctoral Dissertations (DBA)

This paper examines the relationship of the relative weightings of intangible assets recorded in purchase price allocations by industry based upon a weighted average rate of return (“WARA”) framework to determine if there is a statistical relationship between the value weightings and discount rates and if benchmarking the value weightings to industry data can be used as a reliable indicator of reasonableness. Both the WARA process and benchmarking assume that the relative values of intangibles impact the discount rate selected or that there is commonality in the industry ratios. Intuitively, the use of WARA and Benchmarking for financial reporting both …

The Impact Of Strategic Management Practices On The Performance Of Uae Banks, Fatmah Mohamed Al Suwaidi

Dissertations

The aim of this study is to assess the impact of strategic planning and management practices (SPM practices) on the performance of banks in the United Arab Emirates and the challenges they face in developing and implementing their strategic plans. Although banks in the UAE were able to recover smoothly after the 2008 financial crisis, they still face challenges due to globalization, low oil prices, and political instability in the region. The situation calls for efficient strategic planning and management by the authorities of the banks. This study, therefore, aims to contribute to improving the effectiveness of SPM practices within …

Improvisation And Leadership Development: Understanding Improvisational Theater Arts As Leadership Skills, Jack Skalican

Doctoral Dissertations

Leadership development is immersed in a philosophical struggle. Past efforts at developing leaders have missed a set of skills important to the role of today’s leaders. Since Frederick Taylor invented the practice of scientific management, the study of management and leadership has largely focused on traits, practices, and behaviors that conform to this model such as planning, analysis, control, and monitoring. Missing in this focus, however, are less transactional leadership skills like intuition, improvisation, and creativity. As a result, organizations have begun drawing on improvisational theater skills as one answer to fill this leadership development gap.

This case study focuses …

An Investment Guide For Millennials, Joshua Perkins

Senior Honors Projects

While almost a majority of Gen Xers and Baby Boomers invest in the stock market, only a mere one-third of Millennials invest. In today’s economy, Millennials experience a range of financial challenges, including student debt, rising rents, and lower starting salaries. A recent study has found that the average retirement age for Millennials will be 75 years old, 10 years older than the average retirement age today. Most young adults do not realize the importance of saving, investing early, and the power of compounding returns in order to be more financially stable in the future.

Over the course of my …

The Future Of Radio, Samuel Murray

Senior Honors Projects

Since its inception and rise to popularity among major forms of mass media communication, radio has been thought to be the next technology to become obsolete. When television came out people thought radio was going to die out, but alas radio and television coexist to this day. When music videos, and eventually channels like MTV came out, radio was put into jeopardy as music would become more and more visual and the need for the radio would cease. This was not the case. When satellite channels came into being and started getting big name celebrities like Howard Stern to broadcast …

Transgender Identity And Dress Behavior, Lauryn Devine

Senior Honors Projects

The purpose of this exploratory study was to examine how transgender individuals experience their bodies (e.g. body dissatisfaction) and how their body experience affects their shopping and clothing experiences. Clothing is often used as a way to define and express oneself. Therefore, if transgender individuals have a negative shopping experience and a negative outlook on clothing, it could make it more difficult to express their true identity. Society places extremely high expectations on individuals regarding appearance, which can be psychologically and emotionally difficult for cisgender individuals, but even more egregious for those individuals who do not fit society’s conventional gender …

An Investigation Of The Impact Of Changing Social Norms On Female Clothing Attire Pre And Post Ww Ii, Bailey Marie Burningham

Undergraduate Honors Capstone Projects

Not only did World War II bring about changes to the economy and policy in the United States, it also changed women's fashion and, consequently, the way in which women's fashion was presented through marketing efforts. This study is an investigation of how changing social norms, as seen in various marketing material, may have impacted women's attire before and after World War II. The study will be conducted by analyzing various reports on how changes came to pass throughout this time, and how different factors may have instigated the change. Additionally, an analysis of marketing materials used pre and post …

An Independent Record Label Business Plan, Jack Raybuck

Marketing Undergraduate Honors Theses

A business plan created for an independent record label based in Los Angeles, California. The record label is focused on solving the gender inequality problem that currently exists in the music industry.

A Business Plan For The Three Barn Farm, Jessica Loechler

Marketing Undergraduate Honors Theses

The Three Barn Farm is a rural wedding venue that offers a personal, intimate experience for those who appreciate the simple beauty of the American countryside. Our mission is to make our home your home on the best day of your life. The name “The Three Barn Farm” reflects the three beautiful fixtures on the land. The first barn is the one-hundred-year-old classic red barn. With recently refurbished wood to capture the barn’s original beauty for years to come, this barn serves as a Pinterest-worthy spot for bridal photos, a welcome area, and many other purposes. The second barn is …