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Articles 1 - 7 of 7
Full-Text Articles in Business
A Qualitative Study On Internal Control Usage And Financial Accountability Among Baptist Churches In North Georgia, Melissa Jill Kirby
A Qualitative Study On Internal Control Usage And Financial Accountability Among Baptist Churches In North Georgia, Melissa Jill Kirby
Doctoral Dissertations and Projects
This research study addresses the deficiency in knowledge on internal control usage and financial accountability in churches, and the effects they have on losses from theft, fraud, and misappropriation of assets. This study explores the perceptions of Baptist church pastors, administrative assistants, and other church leaders who are responsible for the financial activities of the church, on internal control usage and financial accountability. This case study consists of 24 Baptist churches located throughout north Georgia. Six themes materialized from this research, including corrective internal controls, detective internal controls, preventative internal controls, proper internal control procedures, financial accountability and stewardship, and …
Inability Of Leaders Of Religious Not-For-Profit Organizations In New Jersey To Identify And Implement Adequate Internal Accounting Controls To Detect And Deter Accounting Fraud, Wayne Terrence Balfour
Inability Of Leaders Of Religious Not-For-Profit Organizations In New Jersey To Identify And Implement Adequate Internal Accounting Controls To Detect And Deter Accounting Fraud, Wayne Terrence Balfour
Doctoral Dissertations and Projects
This study examined the inability of leaders of religious not-for-profit organizations (RNPOs) in New Jersey to identify and implement adequate accounting internal controls to detect and deter accounting fraud. Fraud affects all organizations negatively, including those that are religiously altruistic with good intentions. This study argued that protecting the organization’s resources rests primarily upon the shoulders of its leaders. Previous studies argued that philanthropic organizations were more prone to fraud because of poor management, enormous trust in their employees, and poor internal accounting controls. This multi-case qualitative study studied ten RNPO leaders, validating and contradicting some previous findings of not-for-profit …
The Negative Impact Of Ambulatory Acquisitions On The Cost Of Business Health Insurance, Elizabeth Thomas Koss
The Negative Impact Of Ambulatory Acquisitions On The Cost Of Business Health Insurance, Elizabeth Thomas Koss
Doctoral Dissertations and Projects
This dissertation research study was designed to contribute to the growing body of academic knowledge regarding the increase in acquisition activity (Capps, Dranove, & Ody, 2018) and the annual increase in the cost of health insurance premiums for small to middle size businesses (Camilleri, 2018; Cowley, 2004; D’Arrigo, 2019; Guo & Tao, 2015). This research specifically addressed the HCPCS billing rates of procedures before and after acquisition. Further, it examined the annual increase in percentage of ambulatory physicians compared to the increase percentage in health insurance premiums. Finally, the increase in health insurance premiums was evaluated based on age, type …
The Importance Of Business Plan Proficiency To Business School Graduates, Madeline Colclasure
The Importance Of Business Plan Proficiency To Business School Graduates, Madeline Colclasure
Senior Honors Theses
Small businesses are one of the largest groups of employers in the United States. Success of these businesses is, therefore, very important to the economy at large. Entrepreneurs who write business plans, in general, receive more funding from third parties such as banks and venture capital firms and are more likely to be successful. Entrepreneurs who receive a business education and have the support of a mentor are also more likely to be successful in the long term. Incorporating business planning, and activities such as business plan competitions and building incubators on campus, enhance classroom learning.
Cpas As Data Analysts: How Louisiana Accountants Respond To Data-Driven Business Paradigms, Janis C. Weber
Cpas As Data Analysts: How Louisiana Accountants Respond To Data-Driven Business Paradigms, Janis C. Weber
Doctoral Dissertations and Projects
This study considered challenges confronting Louisiana Certified Public Accountants, relating to technological changes to accounting information systems, which necessitated the use of advanced analytical tools. The research emphasized the problem of accountants’ lack of preparedness to use big data analytics in accounting work. The project focused on practicing accountants in Louisiana, to gain their perspectives about big data analytics in accounting, the competitive impact technology shifts have on accounting practice, and preparedness to use accounting analytics in accounting work. The research methodology chosen was a qualitative case study design, which allowed consideration of opinions and perceptions of the individuals experiencing …
Improving Accountants' Ability To Identify, Manage, And Prevent Fraud In Not-For-Profit Organizations, Gabrielle Pauline Fish
Improving Accountants' Ability To Identify, Manage, And Prevent Fraud In Not-For-Profit Organizations, Gabrielle Pauline Fish
Doctoral Dissertations and Projects
Fraud is a growing problem in the not-for-profit (NFP) sector; this problem increases because of the lack of fraud-prevention preparation had by NFP financial professionals. Furthermore, asset misappropriation is the most commonly perpetrated occupational fraud in NFPs. Although approximately 90% of all reported frauds are asset misappropriation, a gap in existing research results in limited data regarding asset misappropriation in NFPs. This study contains an extensive examination of peer-reviewed research regarding fraud topics, with an emphasis on asset misappropriation. The conceptual framework incorporated the Fraud Management Lifecycle Theory, the Fraud Triangle Theory, the Theory of White-Collar Crime, and the Routine …
An Examination Of The Relationship Between The Capital Asset Pricing Model's Systematic Risk Indicator And Stock Returns, Kacy Edward Crowe
An Examination Of The Relationship Between The Capital Asset Pricing Model's Systematic Risk Indicator And Stock Returns, Kacy Edward Crowe
Doctoral Dissertations and Projects
The purpose of this quantitative study was to examine the relationship between the Capital Asset Pricing Model’s risk indicator beta and the average monthly returns for stocks in the S&P 100. The problem addressed was that low beta stocks produced higher returns than high beta stocks. The study was conducted using the S&P 100 constituents. The study expanded the research literature regarding the beta anomaly and found a statistically significant result for an association between beta and average monthly returns for stocks in the S&P 100. The study has implications for investors and financial practitioners as to whether beta can …