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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.

Acct 115-005: Fund Of Financial Accounting, Wilson Seda

School of Management Syllabi

No abstract provided.

Acct 115-101: Fund Of Financial Accounting, Adaeze Nwachuku

School of Management Syllabi

No abstract provided.

Acct 325-001: Intermediate Accounting I, William Tamke

School of Management Syllabi

No abstract provided.

Acct 425-101: Tax Accounting I, Tang Ariel

School of Management Syllabi

No abstract provided.

Acct 615-001: Management Accounting, Ming Taylor

School of Management Syllabi

No abstract provided.

Acct 615-851: Management Accounting, Joseph Micale

School of Management Syllabi

No abstract provided.

Acct 615-855: Management Accounting, Heejae Lee

School of Management Syllabi

No abstract provided.

Acct 115-001: Fund Of Financial Accounting, Joseph A. Micale

School of Management Syllabi

No abstract provided.

Acct 115-007: Fund Of Financial Accounting, Heejae Lee

School of Management Syllabi

No abstract provided.

Acct 115-003: Fund Of Financial Accounting, Wilson Seda

School of Management Syllabi

No abstract provided.

Acct 215-001: Managerial Accounting I, William Tamke

School of Management Syllabi

No abstract provided.

Acct 215-003: Managerial Accounting I, William Tamke

School of Management Syllabi

No abstract provided.

Acct 403-001 And Fin 403-001: Financial Statement Analysis, William Tamke

School of Management Syllabi

No abstract provided.

Acct 415-101: Auditing, Lee Heejae

School of Management Syllabi

No abstract provided.

Acct 615-003: Management Accounting, Ming Taylor

School of Management Syllabi

No abstract provided.

Acct 615-101: Management Accounting, George Derbaly

School of Management Syllabi

No abstract provided.

Acct 615-853: Management Accounting, Heejae Lee

School of Management Syllabi

No abstract provided.

Contryman Associates, P.C. Strategic Audit, Macy Baldwin

Honors Theses

Contryman Associates, P.C., is a small accounting firm located in central and western Nebraska. After its founding in 1939, the firm has expanded to seven locations servicing accounting, auditing, tax, business advising, and financial planning needs. A PESTEL analysis was done to analyze the external environment. Porter’s Five Forces analysis guided the analysis industry forces. Current strategy, competitive advantages, resources of Contryman Associates, and any major issues of the firm are also discussed. This information recommends Contryman Associates to keep working to expand if possible while passing industry knowledge to future generations.

Kpmg U.S. Strategic Analysis, Neleigh Slusarski

Honors Theses

KPMG U.S. is a public accounting firm that provides various services, such as audit, tax, and consulting. This analysis assesses the external forces affecting KPMG utilizing a PESTEL analysis, the industry forces utilizing a Porter’s Five Forces analysis, its current strategy, competitive advantages, and the resource capabilities of the firm. Based off the assessment, this paper gives further strategic recommendations for KPMG to remain at the top of the accounting industry.

Nsu Huizenga College Of Business And Entrepreneurship 2022-2023 Graduate Catalog, Nova Southeastern University

Huizenga Postgraduate Course Catalogs

No abstract provided.

Do Ceo Gratification Preferences Influence Accounting Choices Near Retirement?, Nicholas Wilson

College of Business: Dissertations, Theses, and Student Research

CEOs near retirement are less motivated to act in shareholders' best interests than those planning to remain indefinitely; this is the horizon problem. Financial reporting that personifies the horizon problem includes an abrupt reduction in discretionary spending and an increase in current accounting earnings; this abrupt change in reporting is potentially detrimental to long-term gains. Gratification preference, defined by observable tendencies, is a personal characteristic reflecting one's prior life experiences and environments. This study offers an archival measure of these gratification preferences and examines whether these preferences mitigate or exacerbate the CEO horizon problem. The results suggest that discretionary accounting …

Impact Of Audit Time Pressure On Audit Quality, Janae Monet Mcclam

Doctoral Dissertations and Projects

This quantitative research correlational study aimed to determine the effects of time budget pressure on the auditor and whether those effects impact audit quality. The study population consisted of active external auditors registered with a certified public accounting (CPA) license, employed by CPA firms, who hold a minimum of a bachelor's degree in accounting, and have at least one year of accounting experience auditing financial statements. The population consisted of 1,072. The sample size was 283 participants, and the number of respondents was 287. This study contains two dependent variables, auditor judgment and audit quality, and one independent variable, time …

Dale Manske: Father/Son Bond And A Career Through Wmu, University Libraries

East Campus Oral Histories

WMU Alum Dale Manske meets virtually with Cassie Kotrch to discuss his connection to WMU and the memories he has of his time there and on East Campus.

Michael Dixon And His Moment Of Unexpectedly Doctorate Material, University Libraries

East Campus Oral Histories

WMU Alum Michael Dixon sits with Cassie Kotrch to discuss his many years as a WMU student (from undergrad to doctorate student) and the many memories from his time on East Campus.

Bakery Case Study, Evelyn Ashley

A with Honors Projects

A business case analyzing a capital budgeting decision for a company. The end result is an Excel analysis and an executive summary. The executive summary describes the decision to be made, the inputs, the results of the analysis, as well as data visualization.

The Role Of Accounting In Conservation Impact Bonds: The Case Of Carolinian Canada, Western University, London, Canada, Julie Bernard, Bhavya Vora, Diane-Laure Arjalies

Business Publications

This report begins by highlighting Canada's efforts at biodiversity conservation through various initiatives. Moreover, it underscores the vital role Indigenous communities play in protecting biodiversity and preserving traditional knowledge.

The report investigates the role of Conservation Impact Bonds (CIBs) as a potential solution to the biodiversity loss crisis. The CIB is a new "made in Canada" conservation finance instrument that enables collaboration and investment to manage healthy landscapes in the spirit and practice of reconciliation. The CIB model is a pay-for-success conservation finance mechanism driven by the partnership to reverse the trend of habitat loss by accelerating healthy landscapes, advancing …

The Future Of Accounting Talent: Career Values, Choices And Satisfaction Among Early Career Accountants, Denise Jackson, Julia Richardson, Grant Michelson, Rahat Munir

Research outputs 2022 to 2026

Amid a global war for accounting talent, this paper extends our understanding of early career accountants’ (ECAs) career values and the alignment between their career expectations and experiences when entering the profession. Drawing on survey data from 305 ECAs and 165 managers/recruiters of ECAs in Australia, the paper uses social cognitive career theory and person–organisation fit theory to explore the dynamic interplay between individual and contextual factors and career values, career choices and subsequent career satisfaction. The findings emphasise the importance of both intrinsic, and to a lesser extent extrinsic, career values for ECAs, with variations by gender and organisation …

Cpas And Big 4 Office Audit Quality, Albert Nagy, Matthew G. Sherwood, Aleksandra B. Zimmerman

2023 Faculty Bibliography

Both accounting firms and regulators recognize the importance of human capital in the audit function, yet we know little about whether and how the level of professionally qual-ified human capital varies across offices of an audit firm and whether it is associated with audit quality. In this paper, we examine the association between office professionally qualified human capital and audit quality. Using hand-collected data on Big 4 audit firm office CPA levels from 30 U.S. cities, we find that offices with relatively more professionally qual-ified human capital deliver higher quality audits, with this benefit being more pronounced for audits performed …