Business Commons^™

Business Analysis And Recommendations For Timber, Jared Alexander

University Honors Theses

To close out my PSU school of business experience, I've been placed on a team with five other classmates in the School of Business honors program cohort to help a business owner with some hurdles they are facing in their ventures. Throughout the last nine weeks, my teammates and I conducted a lot of research, and gave four presentations to the business owner. Our final presentation highlighted our final recommendations. The name of the business owner and company have been anonymized for confidentiality. All images featuring the name or logo of the company have been covered.

In this capstone review, …

Ceo, Cfo, And Audit Partner Gender, And Accounting Conservatism, Ceara Hintz

Electronic Theses and Dissertations

I examine the association between CEO, CFO, and audit partner gender and accounting conservatism using a unique sample that encompasses hand-collected data. While accounting conservatism reflects less risky accounting choices, risk aversion theory indicates that females are more risk averse than males. I apply risk aversion theory to accounting conservatism and investigate two research questions: (i) Does the CEO or CFO and audit partner gender influence accounting conservatism? (ii) Does a female audit partner influence the relationship between a male CEO or CFO and accounting conservatism? Using skewness as a proxy of accounting conservatism, I test three hypotheses. The results …

Downfalls Of Economy Leading Small Businesses: A Study Of Corrective Actions, Alexis N. Davis

Honors College Theses

This study explores the significance of inappropriate accounting procedures and their detrimental effects on small businesses. This conceptual study is centered around small business decisions made by decision makers with weak understanding of financial literacy. The study highlights a series of improvements to weak internal controls that are not uncommon in small businesses.

Finance And Accounting Dual-Degree Proposal, Meghan Finley

Senior Honors Projects

No abstract provided.

Society Dilemma Of Computer Technology Management In Today's World, Iwasan D. Kejawa Ed.D

School of Computing: Faculty Publications

Abstract - Is it true that some of the inhabitants of the world’s today are still hesitant in using computers? Research has shown that today many people are still against the use of computers. Computer technology management can be said to be obliterated by security problems. Research shows that some people in society feel reluctant or afraid to use computers because of errors and exposure of their privacy and their sophistication, which sometimes are caused by computer hackers and malfunction of the computers. The dilemma of not utilizing computer technology at all or, to its utmost, by certain people in …

Etsu's Accounting Program: Creating Cpas, Christopher Jones

Undergraduate Honors Theses

Becoming a Certified Public Accountant (CPA) is the goal of many aspiring accountants. Universities and colleges prepare students to gain the necessary skills to pass this certification exam; however, the CPA exam is increasingly difficult, and students continuously struggle trying to pass all four parts of the CPA exam. The goal of this research project is to gain a better understanding of how ETSU can better prepare students to become CPA exam ready, since this certification leads to increased job opportunities, pay, etc. A survey was sent out to 90 previous graduate students at ETSU with both multiple choice and …

The Dominance Of Masculinity: How The Expectation Of Stereotypical Gender Role Performance Undermines The Productivity Of Gay Men Working In Public Accounting Firms, Joshua Leinheiser

Senior Theses

Discrimination against LGBTQ employees in business settings has been shown to be a problem and negatively affects these employees’ productivity and well-being. In particular, discrimination against gay and other queer men often stems from the view that homosexuality is emasculating and conflicts with traditional expectations of male gender performance. This is seen as undesirable in business since traditional masculinity is seen as useful due to its association with competitiveness and control.

The purpose of this study is to determine whether this paradigm extends to the workplaces of public accounting firms. A survey containing questions about gender, sexuality, gender expression, experiences …

Spotify: Strategic Plan And Analysis, Riley T. Sletten

Undergraduate Theses, Professional Papers, and Capstone Artifacts

Spotify is a worldwide music and podcast streaming company. Spotify has the most active users of any audio streaming company in the world and is a key competitor in a growing industry. It is important to evaluate the external environment and internal forces that impact Spotify’s strategic decision-making to identify opportunities and threats that could change the audio streaming landscape. Drawing on industry research, company financial statements, and media reports, this paper analyzes the external and internal environment of Spotify to identify a strategic recommendation for the company going forward. I analyze different business frameworks to evaluate the competitive landscape …

The Problem With Government Bailouts, Nathan Scott

Marriott Student Review

Americans are told to have 6 months of expenses saved for difficult times, but businesses are told not to worry; the government will take care of them. Past bailouts have set a nasty precedent that must change; government bailouts need reform if they are to continue in the future.

Values Create Values, Chase M. Geertsen

Marriott Student Review

The days of companies focusing solely on maximizing shareholder value are over. In today's world, profitable companies create value by meeting the needs of their stakeholders.

A Study Of The Product Development Process For The Transparent Kitchen Knife Block, Benjamin Payne

Honors Theses

The purpose of this document is to summarize the research and planning, design, market evaluation, cost analysis, and production process for a kitchen knife block. The team began by researching multiple knife block designs and evaluating what strengths and weaknesses existed with the basic models that are currently offered in different marketplaces. After collecting data on material costs and discussing different design features, the team created a survey in order to gauge consumer preferences and gain a better understanding as to what features and price point the average customer would consider purchasing. The resulting information was used to create an …

Law School News: Throw Out The Old Thinking 9-30-2019, Michael M. Bowden

Life of the Law School (1993- )

No abstract provided.

A Strategic Audit Of Tesla, Inc., Cody Mccain

Honors Theses

After Tesla completed its first every back to back profitable quarters at the end of 2018, sales started to decline in the first quarter of 2019 and many question if the company would every be profitable. Through a strategic audit of Tesla and the electric vehicle industry several key factors have been identified to help improve Tesla’s profitability. Analysis tools used to analyze the company and the industry include Porter’s Five Forces, SWOT Analysis, and PEST Analysis. At the conclusion of the audit there are three recommendations given to help improve Tesla’s strategy. First it is recommended that Tesla focuses …

Book Review: Seeds Of Greatness By Denis Waitley, Jennifer Maynard

Marriott Student Review

Book review of Seeds of Greatness by Denis Waitley, personal anecdotes and summaries of research on the secrets to success in life and in the business world.

Book Review: The Innovator's Method, Jennifer Ann Goldsberry

Marriott Student Review

No abstract provided.

The Futurist, Ryan Stenquist

Marriott Student Review

Ubiquitous self-driving cars, robot workers, and massive political shifts may seem far away and irrelevant to our day to day lifestyles. However, Mr. Schenker proves that these changes are fast-approaching and come as timely responses to the problems and opportunities of today.

Cultural Intelligence In Business Settings, Tanner Wegrowski

Marriott Student Review

No abstract provided.

Navigating Sino-American Business Relationships, Ryan Stenquist

Marriott Student Review

Relationships between American and Chinese companies have never been more important or profitable as they are now. With linguistic, moral, governmental, and legal systems developed entirely independent of each other for thousands of years, these relationships also prove the most difficult and complex to navigate. This article explores mistakes foreigners often make while doing business in China, the current environment and culture of joint ventures with native Chinese, and how to succeed in the challenging yet rewarding economy now opening up to the world.

Fraud In Small Businesses: A Preliminary Study, Esther Bunn, Jack Ethridge, Kaili Crow

Faculty Publications

This study investigates the attitudes small business owners and managers have towards fraud and internal controls. Commonly small businesses consist of long-term friends and relatives and tend to embody a culture of family, love, and trust. Four factors were identified that lend themselves to a lack of internal controls and a breeding ground for fraud. A survey was distributed to small business owners and management. The responses were analyzed and compared to the data in the 2016 American Certified Fraud Examiners Report to the Nations. Of the four expectations studied, only the anticipated results of Expectation 1 were confirmed.

Valuation Strategies For Small Businesses' Intangible Assets, Lee Dupree

Walden Dissertations and Doctoral Studies

Small business owners who attempt to sell their businesses may not receive full value if they do not adequately value their intangible assets. The purpose of this multiple case study was to explore effective strategies business leaders used to value intangible assets when considering the sale of their businesses. The participants for this study were 5 business owners in a metropolitan area in the southeastern United States who had successful valuation experiences during the sale of their businesses. Data were collected through semistructured interviews with participants, methodological triangulation, observations, and review of company documents. Data were analyzed using thematic analysis, …

Examining The Use Of Accounting Information In Planned Careers: A Group Project To More Fully Engage Students In Introductory Accounting Courses, Alissa Choi, Karen Schuele, Mark D. Sheldon, Mariah Webinger

2019 Faculty Bibliography

Most undergraduate business students are required to complete one or two introductory accounting courses, but many fail to see the value that such coursework offers their career (Chen, Jones, and McIntyre 2004). However, engaging students in exercises that explicitly demonstrate the link between course content and planned areas of study enhances the student experience in introductory accounting courses (Turner, Lesseig, and Fulmer 2006). This article presents a group project for introductory accounting courses that links course content to planned areas of study across business disciplines. We discuss all elements of the semester-long project and offer several tools to help with …

Equifax: Anatomy Of A Security Breach, Ashton Glenn

Honors College Theses

The infamous 2017 Equifax breach not only compromised millions of citizens’ data, but the breach also left Equifax vulnerable to lawsuits that claim the company acted negligently. This thesis analyzes the events and facts behind the incident to determine the probable outcome of the main case against Equifax. A claim of a breach can come from either Equifax’s data protection or breach response. This thesis concludes the results of the case depends on the final court to determine if Equifax acted negligently with its data protection. If the case ends in the Eleventh District Court of Appeals, the court will …

Implications Of Audit Office Resource Allocation Shocks: Evidence From Late 10-K Filings, Stuart Dearden

Graduate Theses and Dissertations

Prior literature examines consequences (e.g., negative market reactions, higher subsequent audit fees, and debt covenant violations) audit clients face arising from missed regulatory due dates. These clients likely pressure the auditor to provide additional resources to perform the audit. This paper examines whether an audit office resource allocation shock stemming from late-filing clients is associated with the audit quality of the other timely-filing clients in that audit office. I find that timely-filing clients are more likely to subsequently restate their financial statements when there are late-filing clients in the same audit office. Using audit fees as a proxy for auditor …

The Keys To Disney’S Magic And Success, Jordan M. K. Daley

Honors College

This research was conducted in order to compare the inner business practices of the Walt Disney Company, specifically their theme park known as the Walt Disney World Resort, to the concepts set forth by Michael Porter and his Productivity Frontier. This research was compiled with information gathered from firsthand experience as a Disney cast member, in depth explanations about Disney’s technological advancements for data collection, as well as data gathered from Walt Disney Company financial statements. After analyzing the way in which the company runs it’s extremely large service organization, it can be concluded that the Walt Disney World Resort …

Minority Entrepreneurship: How Access To Capital And Strategic Decisions Affect Success, Thea Winston

Accounting Undergraduate Honors Theses

Many researchers have discovered that entrepreneurship is a source of financial freedom that if done successfully will ensure wealth for generations. With that idea in mind, minorities have seized that opportunity in record numbers with hopes that they will become prosperous. However, in addition to the increased success rate of minority-owned businesses, there is a rise in the failure rate of minority-owned businesses specifically in the African-American community. In this thesis, we will conduct a case study of three entrepreneurs at different stages that supports the theory that access to capital and strategic decisions affect the success of minority entrepreneurs. …

Fortune 500 Ceo Profiles, Lauren Noel

Celebrating Scholarship and Creativity Day (2018-)

This research project analyzes data about the Fortune 500 CEOs and presents differences among the male and female CEOs.

Strategies To Minimize Profit Loss From Small Business Enterprise Credit Rejections, Alfred Nwagbo

Walden Dissertations and Doctoral Studies

Institutional policies or terms and conditions of credit allocation complicate the demand and supply of small business enterprise (SBE) credit, causing lost profits. Banks leaders losing 28% of profitable projects because of the high rejection rate of credit applications for SBE loans is a concern. The purpose of this multiple case study was to explore strategies Southeastern Nigerian state bank leaders use to minimize lost profit from SBE credit rejections. The conceptual framework that grounded this study was credit rationing focused on the lender-borrower relationship. Data collection involved reviews of company documents and face-to-face semistructured interviews of 6 participants from …

Nail It Then Scale It Book Review, Jacob Thorpe

Marriott Student Review

Nail It Then Scale It highlights how entrepreneurs can deliberately work to create a successful and scalable business.

What I Wish I Would've Known, Jacob Thorpe, Matthew Stradley

Marriott Student Review

Starting school can be intimidating. At BYU, there are hundreds of resources available to help incoming students acclimate and prepare themselves for business majors. This article highlights resources and keys to success that will help any student be more successful.

Can You Really Understand Financial Statements?, Alloysius Joshua Paril

Center for Business Research and Development

Financial statements are an interesting species, if I may say. In those several pages, an entire picture of an entity is painted, at least in the financial aspect. As almost everyone knows, financial statements give us an idea of a company’s performance during a particular period and condition as of a specific date. These documents are able to summarize everything that happened to a company during a 12-month period—probably more efficient than any document could.

Needless to say, these documents enable its users to decide on what to do with respect to that company. Investors take a look at financial …