Digital Commons Network^™

Fpdr And Portland: A Concerned Accountant's Perspective, Noah A. Roth

University Honors Theses

Established in 1942, the Fire and Police Disability and Retirement (FPDR) fund was intended to attract young men to serve as firefighters and police officers in the city of Portland. FPDR provides defined benefit retirement payments to some 2000 retirees from Portland Fire and Rescue and the Portland Police Bureau. Portlanders are obligated to pay these benefits through a property tax levy determined by the proprietors of the Fund itself. The overall liability owed to these retirees, and current employees, accounts for more than half of all liabilities owed by the city of Portland, representing a fiscal burden that calls …

The Effect Of The Accounting Conservatism On Some Of The Financial Ratios Selected For Stocks (An Applied Study On Investment Companies Listed On The Palestine Stock Exchange), Abdelrahman Rashwan, Essam Al-Taweel

Jordan Journal of Applied Science-Humanities Series

This study aimed to identify the effect of the accounting Conservatism on financial ratio for shares of investment companies listed at Palestine Stock Exchange. The research adopted the descriptive analytical approach, and data were collected from the annual reports of the target companies during the period between (2015-2019). As time series for the purpose of finding, analyzing, and measuring the effect of study variables during this period. A sample of (45) companies for variables were collected, E-views 9 was used to analyze the collected data.

The results of the study proved that there is no effect of accounting conservatism in …

Case Study: The Strategy, Implementation, And Financial Performance Of The Bank Of North Dakota, Muhammad Umar Farooq, Faruk Arslan, Donovan Fuqua, Victor Pimentel

Mountain Plains Journal of Business and Technology

This case study seeks to investigate the factors enabling the survival of the Bank of North Dakota (BND), which is the only operational state-owned bank in the United States, and its implications on North Dakota economy's well-being. Since its foundation in 1919, the BND's mission has been to "promote agriculture, commerce, and industry in North Dakota." (Mission, Vision, Core Values, n.d.) This case explores the corporate strategy, its implementation, and the financial performance of the Bank of North Dakota from 2017-2021. By employing a case-study method, this paper draws on analysis and the comments of several elected representatives of North …

Faculty-Led International Business Seminar In Dublin, Ireland: An Account Of Personal Experiences And Reflection Of The Difference In Work-Life Balance Between Ireland And The United States Of America, Megan Hanigan

Accounting Undergraduate Honors Theses

The study abroad program consisted of four weeks of learning through cultural immersion, tours, classes, travel, and personal experiences. I was granted the opportunity to travel abroad to a foreign country with fellow University of Arkansas students. While abroad, I learned about international business affairs and participated in local Irish activities. The purpose of the study abroad trip was to provide the students in attendance with the chance to immerse in another culture while learning about the differences between office structures in America and Ireland.

Small And Mighty: An Analysis Of Foundational Aspects Of Small Family Firms And Their Corporate Social Responsibility, Ashlyn Crosby

Accounting Undergraduate Honors Theses

This thesis investigates the foundational aspects of small family firms to understand how their unique characteristics create differences among various types of firms. This review examines five key business components: operations, longevity, innovation, succession, and decision-making within these firms. The analysis in this report focuses on businesses that operate within the United States. When considering the American economic model, it is also vital to consider the corporate social responsibility (CSR) of small businesses and, due to its emergence as an integral aspect of contemporary business practices, the impact on society, the environment, and stakeholders. While CSR is frequently associated with …

Enhancing Audit Quality Through Artificial Intelligence: An External Auditing Perspective, Jonah Mitan

Accounting Undergraduate Honors Theses

The evolving landscape of the audit profession has been significantly influenced by the integration of artificial intelligence (AI) and automation, marking a pivotal shift in audit methodologies, the auditors' roles, and the overarching quality of audits. This thesis delves into the breadth of AI's impact on the industry through a comprehensive review of academic literature, professional publications, and industry insights, highlighting the transformative effects of AI on audit processes. AI-driven tools, including machine learning, deep learning, and natural language processing can expedite laborious audit tasks, enhancing data analytics capabilities, and enabling more accurate risk assessment and fraud detection. AI technologies …

The Application Of Common Accounting Principles To The Marketplace Simulation, James Anthony Thomas

Chancellor’s Honors Program Projects

No abstract provided.

Using Education To Protect The Elderly Against Fraud, Erik Charles

Honors College Theses

This study’s goal is to provide a guide to anyone looking to educate the elderly on fraud. Advice is provided for those who want to help an elderly person in their life and for people who wish to create fraud educations programs of their own. My own experience creating and giving a fraud lecture at a senior living facility is used as evidence for my advice, as well as research into various elderly and fraud related topics.

Understanding The Ey Split: A Qualitative Approach, Joseph Long

Honors Projects

This research project takes a qualitative approach at analyzing the proposed split between the audit and consulting operations of the accounting firm known as Ernst & Young (EY). The two specific research questions this project attempts to answer are: 1. What specific reasons led to the downfall of EY’s proposed split? 2. Could a similar project be more successful in the future for EY or another firm? In order to answer these questions, a variety of articles in reputable business publications pertaining to the EY split were analyzed to get their take on the proposed split. In addition, an assortment …

Acct 215-002: Managerial Accounting I, William Tamke

School of Management Syllabi

No abstract provided.

Acct 215-004: Managerial Accounting I, William Tamke

School of Management Syllabi

No abstract provided.

Acct 215-102: Managerial Accounting I, William Tamke

School of Management Syllabi

No abstract provided.

Acct 335-102: Managerial Accounting Ii, Joseph Micale

School of Management Syllabi

No abstract provided.

Acct 615-002: Management Accounting, George Derbaly

School of Management Syllabi

No abstract provided.

Acct 615-852: Management Accounting, Joseph Micale

School of Management Syllabi

No abstract provided.

Acct 615-854: Management Accounting, Heejae Lee

School of Management Syllabi

No abstract provided.

Acct 640-102: Big Data Analytics In Accounting, Ming Taylor

School of Management Syllabi

No abstract provided.

Acct/Fin 403-002: Financial Statement Analysis, William Tamke

School of Management Syllabi

No abstract provided.

Entr 210-002: Introduction To Entrepreneurship, Mark Annett

School of Management Syllabi

No abstract provided.

Entr 210-102: Introduction To Entrepreneurship, Kathleen Naasz

School of Management Syllabi

No abstract provided.

Entr 210-452: Introduction To Entrepreneurship, Shrutika Madda

School of Management Syllabi

No abstract provided.

Entr 210-454: Introduction To Entrepreneurship, Xi Zhang

School of Management Syllabi

No abstract provided.

Entr 210-H02: Introduction To Entrepreneurship, Xi Zhang

School of Management Syllabi

No abstract provided.

A Model For Interprofessional Education Between Occupational Therapy And Accounting Students: A Mixed-Methods Study, Angela Lampe, Brenda Coppard, Alison Maloy, Yongyue Qi

Journal of Occupational Therapy Education

This interprofessional education (IPE) project was designed to prepare students to work and lead in an increasingly complex healthcare environment. The purpose of this project is to describe and measure accounting and occupational therapy students’ perception and value of participating in an IPE learning activity and how the activity enriched the learning environment and identified gaps of knowledge to improve teaching. A mixed methods pre- post-survey design was used to collect quantitative data from a modified version of the Interprofessional Socialization and Valuing Scale (ISVS-9a) from 115 occupational therapy and 21 accounting students. Qualitative data was collected from a post-survey …

Localisation Of Humanitarian Aid: A Case Study Of Cambodian Children’S Trust's Sustainable Development, Mona Nikidehaghani, Freda Hui-Truscott

Australasian Accounting, Business and Finance Journal

Localisation of humanitarian aid has emerged as a major issue after the World Humanitarian Summit in 2016 which emphasised the importance of locally-led response as a corrective to power imbalances in the humanitarian system. However, the practical complexities of localised humanitarian aid are yet to be fully discussed. This paper aims to examine the concept of localisation in humanitarian aid through a case study of a local non-governmental organisation, the Cambodian Children's Trust (CCT), in Cambodia. Drawing on the framework of localisation proposed by Baguios et al., (2021), we analyse the application of localisation of child protection programs run by …

The Effects Of Ai On Recruiting In The Accounting Field, Reina Tain

CMC Senior Theses

This work investigated the impact of AI in accounting firms, particularly on the hiring scene. As AI use increases in the accounting industry, it would have a significant impact on what types of accountants firms are starting to hire, which this paper examines. This work incorporates research found through various accounting and business-related articles that discusses the impact of AI on recruiting in accounting firms. This paper found that candidates with high knowledge of technology with excellent communication and critical thinking skills are more likely to be hired by firms. The results indicate that recruiters prefer accountants that are curious …

Environmental Taxation In Spain: Policy And Practice, Emily Sang Lynch

Honors Theses and Capstones

No abstract provided.

Data Analytics And Compliance With Aacsb Accounting Technology Standards: A Critically Appraised Topic, Gregory J. Tanzola

Engaged Management ReView

As technology accelerates and gains importance in the accounting industry, the inclusion of technology in accounting curricula also becomes more important. Indeed, this inclusion is a requirement of the academic accounting accrediting body, The American Association to Advance Collegiate Schools of Business (AACSB). However, neither minimal guidance nor standards for meeting the technology requirements currently exist. This topic paper examines how academic accounting departments may address data analytics as a component of the AACSB’s technology requirement. The analysis synthesizes peer-reviewed articles exploring how data analytics are being integrated into accounting curricula and identifies three main concerns: (1) the need for …

Benford’S Law And Its Applications To Accounting, Lucy Wilson

Mathematics Student Projects

In this paper, we introduce the concept of Benford’s Law, which is the mathematical observation that in many naturally occurring numerical datasets, the leading digits are not evenly distributed. We actually find that smaller leading digits appear more often than larger ones. We will explore when and why this phenomenon occurs and how we can use statistical tests to determine how well a dataset conforms to Benford’s Law. We will also see how Benford’s Law can be used by auditors in the accounting field to catch potential fraud.

Accounting And Finance Students “Meet The Firms”, Mark D. Weinstein

News Releases

Cedarville University will host its annual “Meet the Firms” career fair event in the Stevens Student Center event rooms on Monday, Sept. 11, from 6-7:30 p.m.