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Honors Accounting Thesis: An Investigation Of Specific Issues In Various Accounting Methods And Their Outlook For The Future Through Case Studies, Flint Christian

Honors Theses

This thesis focuses on broad topics concerning the field of accountancy. Primarily, the topics involve an analysis demonstrating an understanding on innovative technological developments, political changes, financial planning, professional preparation, and their effects on the accounting field, including possible changes. Information was found through online search engines, database analysis, and interviews and discussions with key informants from the accounting field. This thesis was performed in conjunction with the Honors Accountancy 420 class, where I also experienced case studies, interviews, and presentations with public accounting firms. Our methodology and methods were developed throughout the year in groups, as well as with …

Let The Punishment Fit The Crime: How Retributive Fairness Perceptions Influence Observers’ Tax Compliance Intentions, Tisha King

Theses and Dissertations (Comprehensive)

The purpose of my research is to investigate how perceptions of retributive justice influence tax compliance. I address this objective by proposing two research questions: (1) How do taxpayers perceive the propriety of punishment for tax evasion? (2) How and when are observers’ compliance intentions influenced by perceptions of fairness disclosures about a specific retributive outcome, and the presence of a fairness-relevant disclosure?

To address the first research question, I conduct a survey of 331 adult Canadian taxpayers to ascertain the extent to which taxpayers perceive punishments for tax evasion as fair or unfair. I find that an appropriate punishment …