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Articles 1 - 13 of 13
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Accounting Firms’ Concerns With The Sec's Proposal To Report Scope 3 Greenhouse Gas Emissions, Julia Ellerbruch
Accounting Firms’ Concerns With The Sec's Proposal To Report Scope 3 Greenhouse Gas Emissions, Julia Ellerbruch
Senior Honors Projects
No abstract provided.
Exploring The Impact Of Covid-19 On The Accounting Profession, Ellyse Noon
Exploring The Impact Of Covid-19 On The Accounting Profession, Ellyse Noon
Senior Honors Projects
No abstract provided.
The Evolution Of Women In Business: During The Covid-19 Pandemic And Beyond, Carleen Ellerbruch
The Evolution Of Women In Business: During The Covid-19 Pandemic And Beyond, Carleen Ellerbruch
Senior Honors Projects
No abstract provided.
Exploring A Digital Service Tax Policy In The United States, Mallory Gifford
Exploring A Digital Service Tax Policy In The United States, Mallory Gifford
Senior Honors Projects
As technological and global environments continue to evolve, the tax environment attempts to keep pace by implementing digital service taxes (DSTs). This paper covers a literature review of the DSTs that have been enacted across the globe, the complaints surrounding them, how data is valued, and how DSTs are being implemented in the United States. Also discussed is research regarding the consumers’ perceptions surrounding data collection. The purpose of this paper is to better understand the current global situation of DSTs.
Have Recent Tax Credits And Benefits Affected The Adoption Of Plug-In Electric Vehicles In The United States?, Ethan Sutton
Have Recent Tax Credits And Benefits Affected The Adoption Of Plug-In Electric Vehicles In The United States?, Ethan Sutton
Senior Honors Projects
Looking at data from recent surveys showing that electric vehicles take up a meager 2.2% of the market share for passenger vehicles around the world, (Gilbert, 2021) it is safe to say that there is a lot of progress to be made if world governments hope to become carbon neutral within the half-century. This paper focuses on the accumulation of opinions and research regarding the adoption of plug-in electric vehicles in the United States, while focusing primarily on how tax benefits or credits could affect the adoption trends. We will provide information on the current climate of the electric vehicle …
The Push For Independence: A Closer Look At The United States And United Kingdom Regulatory Environments, Nicholas Hardner
The Push For Independence: A Closer Look At The United States And United Kingdom Regulatory Environments, Nicholas Hardner
Senior Honors Projects
The purpose of this research project is to examine the regulatory environments of both the United States (U.S.) and United Kingdom (U.K.) and to further compare and contrast the two. This comes in recent light of the prominent topic of the Big Four public accounting firms (i.e., Deloitte, Ernst & Young, KPMG, and PricewaterhouseCoopers) being called to separate their audit practices from their other lines of service over independence concerns within the U.K. At the time of the creation of this project’s focus, there had been public outcry for this action to take form after numerous audit failures, which came …
President Trump’S Payroll Tax Deferral And Its Implications, Brian Synek
President Trump’S Payroll Tax Deferral And Its Implications, Brian Synek
Senior Honors Projects
This paper explores the general concept of payroll taxes and the wide-ranging effects of President Trump’s payroll tax deferral. This single executive action has impacted millions of people and may impact millions more in the years to come. To determine the payroll tax deferral’s effect on a wide variety of stakeholders, I used a mix of sources including but not limited to federal laws and regulations, professional practice guides written by practicing CPAs, and academic and mass media publications. Furthermore, I conducted interviews with practicing tax professionals to discern what impact the payroll tax deferral may have on long-term tax …
Effects Of The Tax Cuts And Jobs Act’S Increase In The Standard Deduction On Not-For-Profit Organizations, Rachel Hiestand
Effects Of The Tax Cuts And Jobs Act’S Increase In The Standard Deduction On Not-For-Profit Organizations, Rachel Hiestand
Senior Honors Projects
No abstract provided.
Perceptions On The Advancement Of Women To Public Accounting Leadership Roles, Mylane Bella-Smuts
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 partnership status …
The Preventive Effects Of Whistleblowers On Fraud In Nonprofits, Elizabeth Evankovich
The Preventive Effects Of Whistleblowers On Fraud In Nonprofits, Elizabeth Evankovich
Senior Honors Projects
No abstract provided.
The Successes And Shortfalls Of The Sarbanes-Oxley Act Of 2002, Brad Hopkins
The Successes And Shortfalls Of The Sarbanes-Oxley Act Of 2002, Brad Hopkins
Senior Honors Projects
The collapse of Enron and its auditor, Arthur Andersen, in 2001 marked the greatest financial scare since the Great Depression. Enron, along with several other scandals, such as WorldCom and Waste Management, sent a financial shockwave throughout the United States. As a result, the public was no longer confident in the United States’ financial markets and the work being done by independent auditors. In order to satisfy the public and ensure that a case, such as Enron, would not happen again, Congress proposed and passed the Sarbanes-Oxley Act of 2002. This paper presents an analysis of the Sarbanes-Oxley Act of …
The Effects Of Tarp On Fair Value Accounting, Christopher N. Mitschow
The Effects Of Tarp On Fair Value Accounting, Christopher N. Mitschow
Senior Honors Projects
In the aftermath of the financial crisis of 2008, fair value accounting in banks has come under a great deal of criticism by some who believed bank managers were intentionally reclassifying assets to prevent write-downs, or who believed that banks were taking risks with fair value assets and liabilities that caused their distressed states. We analyzed banks’ use of fair value accounting by using the SEC’s EDGAR database to read and analyze the financial statements of public banks which received Troubled Asset Relief Program (TARP) funds and have since repaid them. We looked to see if banks classified more assets …
Empirically Analyzing The “Five Percent Rule Of Materiality” In Financial Reporting Decisions, Adam Morgan
Empirically Analyzing The “Five Percent Rule Of Materiality” In Financial Reporting Decisions, Adam Morgan
Senior Honors Projects
This study analyzes a sample of financial restatements from 2011 and 2012 as a way to assess a proposed “five percent rule of materiality” for financial reporting decisions. Such a rule claims the average investor is only influenced by income restatements greater than five percent. Market reactions are observed through stock price, volume, and bid-ask spread following the restatement in the Form 10-K/A. The study finds only some firms restating net income by more than five percent experience statistically significant reactions in two of these metrics. The study also suggests percent change in net income is a significant driver of …