Business Commons^™

Examination Of The Attribution Of Blame For Accounting Errors Under The Proposed 2024 Cpa Examination Structure, Laura Jean Kaufmann

Honors Program Theses

To adapt to the changing business environment, the accounting profession has proposed and ratified a significant change in the Certified Public Accountant (CPA) exam and licensing structure. The change is expected to be implemented in January 2024. The new exam will consist of two parts, a ‘core’ exam focusing on foundational elements of accounting, auditing, tax, and technology, and ‘expert’ exams in three sub-discipline areas: tax, technology, and assurance. Candidates are allowed to take one of the expert exams. Upon passing the core and one of the expert exams, a candidate is eligible to become a CPA, and eligible to …

Be Like Me: The Effects Of Manager-Supervisor Alignment, Johanna Anzengruber, Sabine Bergner, Herbert Nold, Daniel Bumblauskas

Faculty Publications

Purpose: This study examines whether managerial capability fit between line-managers, middle-managers, and top-level managers enhances effectiveness.

Design/methodology/approach: Effectiveness data and managerial capability ratings from more than 1,600 manager-supervisor dyads were collected in the United States and Germany. Polynomial regression was used to study the relation between manager-supervisor fit and managerial effectiveness.

Findings: Our results indicate that the fit of managerial capabilities between a manager and his/her supervisor predicts the effectiveness of this manager. The most effective managers show particularly high managerial capabilities that are in line with predominantly high managerial capabilities of their supervisors. Two aspects are …

An Empirical Analysis On Major League Soccer Player Earnings, Aaron Michael Anderson Iehl

Honors Program Theses

Application of economic and statistical techniques to the sports world has been on the rise for some time. The major sports in the United States (football, basketball, baseball, and hockey) have been thoroughly studied. However, professional soccer in the United States has emerged as a strong sports market in the last 20 years. This paper applies a statistical technique used by Lucifora and Simmons (2003) on an Italian professional soccer league to examine determinants of professional soccer player wages and assess the overall value added. The model is applied to Major League Soccer to determine how the different league structure …

Determinants Of Long-Term Care Insurance: Are Spouses Substitutes?, Jacob Harold-Matthew Haag

Honors Program Theses

As the U.S. population continues to age due to medical advancements and the aging of the largest generation in the history of the U.S. (baby boomers), the number of people in long-term care facilities has increased significantly; however, the percentage of people with long-term care insurance is small. Research conducted in the early 2000s focused on factors such as availability of children, risk aversion, health status, age, having Medicaid, and other variables that describe personal attributes to explain why the market is so small. This paper will use recent data from the Health and Retirement Study to determine whether or …

Frauds In K-12 School Districts, Cassandra Lorraine Zinnel

Honors Program Theses

When a child is dropped off at school, thinking a fraud could happen would be the farthest thing from one’s mind. This paper will be examining school frauds happening in five different states to see any trends within the data. The investigated trends included how the frauds were discovered, how the patterns of cases looked in the last 15 years, and which controls were defective that allowed the fraud to occur. The paper analyzes the state auditor reports from several states dealing with school frauds. This paper will demonstrate an understanding of why school frauds happen and why they happen …

Unibiz, Issue 5, 2020-2021, University Of Northern Iowa. College Of Business Administration.

UNIBiz

Inside This Issue:
From the Dean ••• 5
History on Repeat? ••• 6
Disruption Junction ••• 12
Entrepreneur Evolution ••• 17
House Bound ••• 21
Faculty Views ••• 24
Impact Iowa ••• 28
College News ••• 33
Annual Giving ••• 45

Uni Finance Newsletter, 2020, University Of Northern Iowa. Department Of Finance.

Department of Finance Newsletter

News about the activities of the Department of Finance.

How Quality Management Has Been Impacted In The Face Of Covid-19, Eldina Siljkovic

Dissertations and Theses @ UNI

The Coronavirus pandemic has impacted many facets of the United States. This study focuses on its magnitude in comparison to prior pandemics such as Anthrax, SARS, and Ebola. In addition to this comparison its impact on Quality Management within the agricultural sector and food supply chain was also assessed. The results of these studies showcase that COVID-19 has grown exponentially in comparison to prior pandemics and will continue to do so as we enter the winter season. Agricultural equipment manufacturing companies saw a drastic decline in quarterly revenues within 2020 in comparison to 2019. Millions in net sales were lost …

3d Printing Technology On Spare Parts Business Supply Chain Management: A Case Study In Appliance Industry, Salih Boysan

Dissertations and Theses @ UNI

This study investigates the effects of using Additive Manufacturing (AM), also known as 3D printing, to produce spare parts within the supply chain of an appliance manufacturing company.

This research is based on an analysis of the operation of a spare parts business of an appliance manufacturing company. This research study used real data to investigate the feasibility of using 3D printing to reduce complexity in the spare parts division in terms of supplier rationalization, inventory reduction, and total cost of ownership. The research method used two scenarios: one where manufacturing spare parts traditionally was the baseline model and the …