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Full-Text Articles in Accounting
Professional Shame As Experienced By Pre-Professional Accountants, Grant R. Countess
Professional Shame As Experienced By Pre-Professional Accountants, Grant R. Countess
Honors Theses
While the role of shame in professions is an emerging area of research, it has not been thoroughly studied in accounting’s professional or educational settings. Shame has been explored in engineering and nursing education with powerful implications regarding well-being and learning. This study is primarily driven by the research question, “How do pre-professional accountants experience professional shame?” Using interpretative phenomenological analysis (IPA), I interviewed three pre-professional accountants to further understand the lived experiences of shame as accounting interns. I demonstrate the insights from the analysis of these transcripts, which characterize the experience of locating identity as pre-professionals, navigating expectations, experiencing …
The Influence Of Culture On The Accounting Profession: An Investigation Into The Implementation Of The Oecd's Inclusive Framework On Beps In The United States And Germany, Vivian Francis
Honors Theses
This research investigates the United States and Germany’s implementation of the OECD’s Inclusive Framework on BEPS and assesses the degree to which each country’s response was influenced by its culture. The objective of this research is to present a perspective on how international accounting regulations can take cultural characteristics into consideration in order to produce their desired outcomes. For the purpose of this thesis culture is defined and quantified through the framework developed by Geert Hofstede. Furthermore, this thesis investigates the relationship between the neoliberal political paradigm and the role of culture in accounting. This research uses a combination of …
The Impact Of The Covid-19 Pandemic On Corporate Financial Fragility In The Vietnamese Manufacturing Industry, Trang Nguyen
The Impact Of The Covid-19 Pandemic On Corporate Financial Fragility In The Vietnamese Manufacturing Industry, Trang Nguyen
Honors Theses
In the past decades, under the government’s export-led growth strategy, the Vietnamese manufacturing sector – the backbone of the whole Vietnamese economy – has established a deep tie with the international market and the reliance on foreign buyers has fueled the growth of this sector before COVID-19. However, during the pandemic, when the global market contracted at -3.5 percent and demand slumped globally, this existing growth model and the manufacturing sector’s reliance on foreign buyers induced significant risks to this sector from both the demand and supply side. Using the firm-level data on 41 manufacturing exporting companies from the Vietstock …
Financial Accounting Fundamentals: A Series Of Case Studies, Sidney Barrett Albritton
Financial Accounting Fundamentals: A Series Of Case Studies, Sidney Barrett Albritton
Honors Theses
Financial accounting is an area of study that encompasses a variety of topics and concepts. Understanding these concepts, both in theory and in practice, allow professionals and future professionals to have a firm foundation in the work they are expected to do. In order to develop this firm foundation of financial accounting, a series of case studies was completed. These cases covered concepts such as revenue recognition, shareholders’ equity, debt financing, and the like. Each case consisted of qualitative/quantitative information from a real company and a series of questions that allowed the student to explore the concepts and the intricacies …
The Effects Of Repealing The Estate Tax And Reducing The Corporate Tax Rate Coupled With A Repatriation Act, Trenton Vanderlende
The Effects Of Repealing The Estate Tax And Reducing The Corporate Tax Rate Coupled With A Repatriation Act, Trenton Vanderlende
Honors Theses
Given that significant U.S. federal tax reform is taking place for the first time in over 30 years, this paper examines how changing specific tax provisions may affect the average individual taxpayer as well as the wealthiest 1% of Americans. Three potential federal tax law changes are addressed: repealing the estate tax, reducing the corporate statutory income tax rate, and offering a repatriation holiday for remitting the foreign profits earned by U.S. businesses. These changes are analyzed using publicly available data from U.S. Congressional hearings, the Bureau of Economic Analysis (BEA), and the Internal Revenue Service (IRS). Based on this …
Diversity And The Effects On Accounting Students’ Ethical Awareness, Sanaz Shelia Aghazadeh
Diversity And The Effects On Accounting Students’ Ethical Awareness, Sanaz Shelia Aghazadeh
Honors Theses
No abstract provided.
A Study Of The Utility And Validity Of Earnings Forecasts, Michael P. Howell
A Study Of The Utility And Validity Of Earnings Forecasts, Michael P. Howell
Honors Theses
According to William J. Casey, the past Chairman of the Securities and Exchange Commission, and recently appointed Under Secretary of State and Economic Affairs, forecasting should be the first and most important priority of all areas of management and public accounting. Only large institutional investment corporations have had access to such "useful" information when needed. Consequently, large investors are able to make more objective and intelligent investment decisions. A recent study determined that few investment corporations veritably have access to pertinent internal forecasting models. In fact, when interviewed, many executives claimed that even if they could procure such information, they …