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Articles 1 - 25 of 25
Full-Text Articles in Accounting
Implications Of Emerging Technologies On The Accounting Profession, Collin Peace
Implications Of Emerging Technologies On The Accounting Profession, Collin Peace
Undergraduate Honors Theses
Automation recently implemented for some and awaiting to be implemented for others is set to revolutionize the field of accounting, as well as the roles and responsibilities of those who work in it. This study will present and analyze the impacts of current emerging technologies on the accounting profession through first-hand interviews with current accounting professionals. Secondary data obtained will provide the reader with the proper context and background of these technologies, while the primary data acquired from the interviews will explain the implications such technologies will have or are currently having in their respective companies/firms. The results of this …
Technology In Accounting: A Qualitative Study Of Undergraduate Preparedness, Alyssa Dingus
Technology In Accounting: A Qualitative Study Of Undergraduate Preparedness, Alyssa Dingus
Undergraduate Honors Theses
Throughout history, technology has had a major impact on every profession and how certain tasks are performed. In recent years, technology has accelerated at an astonishing rate causing a total shift in the valuable skillsets of young professionals. Accounting is no exception to this shift and, as technology continues to advance, emerging accounting professionals will no longer be expected to enter the workforce only with basic pen-and-paper accounting knowledge. Instead, they will also be expected to possess analytical skills and be prepared to apply and learn the newest technology on the market. However, the traditional accounting curriculum does not focus …
Etsu's Accounting Program: Creating Cpas, Christopher Jones
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 …
An Analysis Of Robotic Process Automation For Accountants, Olivia Sturgill
An Analysis Of Robotic Process Automation For Accountants, Olivia Sturgill
Undergraduate Honors Theses
The objective of this thesis paper is to answer the question: is robotic process automation efficient/beneficial and should accountants consider its implementation? For accountants, robotic process automation is a software that “perform[s] tasks such as processing sales and financial transactions, managing data, communicating between different systems, and access management, as well as monitoring and reporting” (Seasongood, 2016). In order to determine whether or not RPA should be implemented, a survey was found that had over 500 responses from varying companies currently using RPA. A statistical analysis will be performed in order to determine if any statistical significances exist between questions …
A Study Of The Effectiveness Of Ethics Instruction To Accounting Students At East Tennessee State University, Elizabeth Brackins
A Study Of The Effectiveness Of Ethics Instruction To Accounting Students At East Tennessee State University, Elizabeth Brackins
Undergraduate Honors Theses
Strong ethics are critical to the success of each member of the business world, especially accountants. Because the work of accountants is utilized by both internal and external users and can have such widespread effect on the business community, it is imperative that this work is performed with the utmost accuracy, integrity and morality. The foundation for strong ethics begins before the accountant enters the workforce, and many colleges require dedicated ethics courses for accounting majors. The purpose of this project is to analyze the effectiveness of the ethics instruction, specifically in the absence of a required dedicated ethics course, …
Blockchain Technology: The Disruption And Impact To The Accounting Profession, Laine Parker
Blockchain Technology: The Disruption And Impact To The Accounting Profession, Laine Parker
Undergraduate Honors Theses
Blockchain is a digital ledger that records transactions conducted between different parties in a network. This technology has the potential to be very beneficial but is not currently in the place to apply practically to the accounting field. In today’s environment, blockchain is being used in many different areas of business, namely supply chain management and logistics. It is in the process of being translated into the accounting field and potentially replacing the traditional enterprise resource planning (ERP) systems the majority of companies use for accounting today. However, with certain advancements in the technology, it could significantly change accounting in …
An Overview Of A Failed Thesis, Avery Lewis
An Overview Of A Failed Thesis, Avery Lewis
Undergraduate Honors Theses
An overview of a project based thesis that did not have the support or funding to be carried out to completion. The project was based around starting up a summer recruitment program for the East Tennessee State University Music Department. The program would consist of various summer events for high school students used to recruit for the department as well as encourage music and fine arts degrees.
A High-Level Overview Of How The New Accounting Standard Update On Revenue Recognition Impacts The United States Healthcare System, Leslie Johnson
A High-Level Overview Of How The New Accounting Standard Update On Revenue Recognition Impacts The United States Healthcare System, Leslie Johnson
Undergraduate Honors Theses
In May of 2014 the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) issued a long-awaited joint updated standard on revenue recognition, ASU 2014-09 – Revenue from Contracts with Customers. While almost all entities will be affected to some extent by the new standard, particularly the changes in required disclosures, this research seeks to examine the impact the new standard will specifically have on the healthcare industry. By highlighting areas of significant challenge a better understanding will be gained of the impact health care service entities will experience as they transition to a new standard.
A Study Of The Potential Implementation Obstacles Of The Expected Loss Model In East Tennessee, Baylee Mann
A Study Of The Potential Implementation Obstacles Of The Expected Loss Model In East Tennessee, Baylee Mann
Undergraduate Honors Theses
The Financial Accounting Standards Board (FASB) has recently introduced a new Accounting Standards Update (ASU) that will require financial institutions to measure their loan losses using a new Expected Loss Model (ELM) that emphasizes forward looking financial decisions. Numerous financial journals hypothesize that large financial institutions will face difficulties when implementing the new ASU. This research explores the potential implementation issues that small, local financial institutions, specifically Eastman Credit Union (ECU), will encounter as they begin the implementation process.
The Effects Of Players’ Salary Level And A Salary Cap On The Revenue Of Professional Soccer Teams In The United States And England, Tyler Watson
Undergraduate Honors Theses
This thesis serves as an examination of the relationship between players’ salaries and teams’ revenues for the American Major League Soccer and English Premier League. Historically, the salary cap imposed on teams playing in Major League Soccer has been heavily criticized of holding the league back. Comparisons have been made to leagues such as the English Premier League which assert that the limitation keeping Major League Soccer from attaining similar success is the presence of the salary cap. Data was gathered from the twenty teams in Major League Soccer and the twenty teams in the English Premier League for each …
How Healthcare Accounting Adapts To Lean Practices, Caitlin R. Duke
How Healthcare Accounting Adapts To Lean Practices, Caitlin R. Duke
Undergraduate Honors Theses
Healthcare has recently begun a push towards more lean practices and management. Healthcare accounting, in an effort to reflect business practices, must change to accurately reflect reality. This research seeks to explore how healthcare providers improve their accounting systems to keep up with an ever-changing lean environment. By examining both healthcare and accounting literature, this comprehensive literature review seeks to answer the question, “How does healthcare accounting adapt to lean philosophies?”.
Corporate Tax Inversions: A Brief Overview, Hannah J. Mueller
Corporate Tax Inversions: A Brief Overview, Hannah J. Mueller
Undergraduate Honors Theses
The purpose of this report is to give a brief overview of corporate tax inversions and how policymakers are attempting to curb these efforts. The U.S. Treasury is starting to feel the effects of these inversions through decreased tax revenue as they have become more common for U.S. corporations. It is important for businesspersons to analyze this argument from both sides in order to better serve their clients. Corporations feel that an inversion is necessary in order to save money in taxes and maintain competitiveness in the global market. The government insists that corporations are taking advantage of business resources …
A Study Of Ethics For Accounting Students At East Tennessee State University, Jordan Warhurst
A Study Of Ethics For Accounting Students At East Tennessee State University, Jordan Warhurst
Undergraduate Honors Theses
What is being done to stop the increase of accounting scandals and frauds? This study focuses on ethics teaching for accounting students at the undergraduate level. This study asks the question, "have students increased in their use of professional judgement as defined by the AICPA code of Professional Conduct?"
Bitcoin: Currency Of The Future Or Investment Property, Kelly Y. Yu
Bitcoin: Currency Of The Future Or Investment Property, Kelly Y. Yu
Undergraduate Honors Theses
We live in a digital age where almost every aspect of our lives is based on computerized information. In 2009, currency became digital in the form of Bitcoin. The existence of Bitcoin has brought a variety of obstacles to government agencies and regulators. Specifically, the Internal Revenue Service (IRS) has been debating the treatment of virtual currencies such as Bitcoin for tax reporting purposes. In March 2014, the IRS issued a notice classifying Bitcoin and other convertible virtual currencies as investment property, similar to stocks and bonds. The notice from the IRS provoked outrage from the Bitcoin community. This project …
International Financial Reporting Standards Implementation In Canada: The Impact Of Ifrs Conversion On Canadian Public Banking Enterprises, Arina V. Gibson
International Financial Reporting Standards Implementation In Canada: The Impact Of Ifrs Conversion On Canadian Public Banking Enterprises, Arina V. Gibson
Undergraduate Honors Theses
The purpose of the research is developing an understanding of the effect that International Financial Reporting Standards (IFRS) had, if any, on Canadian Publicly Accountable Enterprises (PAEs), specifically their external financial reporting compared to Canadian Generally Accepted Accounting Principles (Canadian GAAP). The focus of this research is the analysis of reported financial ratios of Canadian Banking companies for the year ended December 31, 2010, which will be tested for the statistically-significant differences between Canadian GAAP and IFRS. The research is designed to examine what impact on liquidity, leverage, profitability, and cash flows the change from Canadian GAAP to IFRS has, …
A Comparison Of Audit Fee Trends For East Tennessee Based Companies And Similar Companies Based In Similar Regions, William J. Saulsbury
A Comparison Of Audit Fee Trends For East Tennessee Based Companies And Similar Companies Based In Similar Regions, William J. Saulsbury
Undergraduate Honors Theses
Research examines audit fee trends for a decade. The research focuses on audit fees of companies in the East Tennessee Area and compares the audit fees of these companies to similar companies based in similar regions of the United States. Possible causes for the fluctuations of audit fees during the decade are also discussed.
The Affordable Care Act And Its Impact On The Professional Tax Preparation Market In Kingsport, Tennessee, Robert S. Forney Jr.
The Affordable Care Act And Its Impact On The Professional Tax Preparation Market In Kingsport, Tennessee, Robert S. Forney Jr.
Undergraduate Honors Theses
The objective of this study is to test whether the Affordable Care Act will have an effect on the professional tax preparation industry of Kingsport, Tennessee. To accomplish this objective, the researcher collected surveys concerning taxpayers’ initial reaction to the realization that the law affects their 1040. A two proportion test for equality was performed and failed to reject the idea that the ACA will have an effect on the tax preparation industry of Kingsport. Because this study failed to prove that the change in legislation causes a jump in clientele for the professional tax preparation market, the fight for …
Analysis Of Capabilities Attributed To The Fraud Diamond, Austin M. Shelton
Analysis Of Capabilities Attributed To The Fraud Diamond, Austin M. Shelton
Undergraduate Honors Theses
In the thesis “Analysis of Capabilities Attributed to the Fraud Diamond” research was conducted on fraud and what it takes for a person to commit fraud. The focus of this study was on one aspect of the person committing fraud, the capabilities aspect. This aspect is rather new in the accounting world, being first introduced in 2004. There was an analysis conducted on the six attributes of capabilities.
The six attributes went through statistical testing. This testing was to determine whether there are significant differences between the attributes. Based on the results of the testing, recommendations were given. These recommendations …
Continuous Auditing: Technology Involved, Yohann Pierre Junior D. Aboa
Continuous Auditing: Technology Involved, Yohann Pierre Junior D. Aboa
Undergraduate Honors Theses
This study will concentrate on the latest factor causing changes in the domain of accountancy: technological advances. With a great deal of creativity and ingenuity, accountants around the world were able to find solutions to one of the problems that arose: increased fraudulent behavior. These, at times, involved a level of technology that was still not fully understood by all its users. This paper is going to focus on one of the ways that technology was applied to react to these changes: continuous auditing and monitoring. The idea of continuously auditing/monitoring the events and transactions of companies is not a …
The Effect Of Ifrs On The Financial Ratios Of Canadian Public Mining Companies., Heath Aaron Mcconnell
The Effect Of Ifrs On The Financial Ratios Of Canadian Public Mining Companies., Heath Aaron Mcconnell
Undergraduate Honors Theses
The objective of this study is to add to the body of research concerning International Financial Reporting Standards (IFRS). To accomplish this objective, it will examine whether Canada’s adoption of IFRS, which replaced Canadian Generally Accepted Accounting Principles (GAAP), appears to affect the reported financial performance of Canadian public mining companies. Financial information for 2010 from the audited financial statements, as stated under IFRS and Canadian GAAP, were used to compute selected financial ratios. These financial ratios were tested to determine if statistically significant differences in their dispersion and central tendency resulted from adopting IFRS. It was found that no …
Causes And Treatment Of Foreclosure: A Review Of The Obama Administration's Home Affordable Modification Program., Savannah Perkins
Causes And Treatment Of Foreclosure: A Review Of The Obama Administration's Home Affordable Modification Program., Savannah Perkins
Undergraduate Honors Theses
After the recent housing bubble burst, foreclosures ran rampant across the United States. Focused concentrations occurred in Florida, California, Nevada, Utah, and other states. Despite government intervention through many foreclosure mitigation plans, the housing market is still incredibly volatile today. With many plans proving ineffective, the Obama Administration has its hopes set on the Making Home Affordable program (MHA), which is broken down into the Home Affordable Modification Program (HAMP) and the Home Affordable Refinance Program (HARP). This study seeks to evaluate the effectiveness of the Home Affordable Modification Program on overall and individual mortgage servicer levels by assessing changes …
Energy-Efficiency Programs: A Supplemental Guide For Small Manufacturing Businesses., Brittany E. Coleman
Energy-Efficiency Programs: A Supplemental Guide For Small Manufacturing Businesses., Brittany E. Coleman
Undergraduate Honors Theses
This research was focused on small manufacturing businesses and energy-efficiency programs on the federal, state, and local levels. Small manufacturing businesses have many types of energy-efficiency programs available to them from several different sources. Sources of information for these programs provide technical explanations that are difficult to understand. In addition, different qualifications are required for participation in different programs. The intention of this research was to form a manual for small manufacturing businesses that are energy-intensive. The purpose of the manual is to make the information about energy-efficiency programs more accessible and comprehendible for owners and managers of small manufacturing …
U.S. Adoption Of International Financial Report Standards And The American C.P.A., Chris Powell
U.S. Adoption Of International Financial Report Standards And The American C.P.A., Chris Powell
Undergraduate Honors Theses
No abstract provided.
The Self-Fulfilling Prophecy's Effect On An Auditor's Issuance Of A Gco, Trey M. Stone
The Self-Fulfilling Prophecy's Effect On An Auditor's Issuance Of A Gco, Trey M. Stone
Undergraduate Honors Theses
This paper reports on the effect of a self-fulfilling prophecy on issuing a going concern opinion. A thorough analysis of the academic accounting literature and the popular press is performed to develop a better understanding of the rationales used by auditors in their decision to issue, or not to issue a going concern opinion. Based on the input of an expert panel, a literature review, and other quantitative criteria, the visibility and importance of these rationales is determined. A questionnaire is then developed to measure if the self-fulfilling prophecy has a role in auditors' decision to issue, or not to …
The Asymmetric Market Valuation Of Special Items And Accounting Conservatism, Madeline Kay Trimble
The Asymmetric Market Valuation Of Special Items And Accounting Conservatism, Madeline Kay Trimble
Undergraduate Honors Theses
This thesis investigates the asymmetric market valuation of both negative and positive special items as explained by accounting conservatism. I argue that special items, also known as nonrecurring operating gains and losses, have asymmetric market valuations, as tested using earning response coefficients (ERC). I believe that this difference in ERC between positive and negative special items can be explained by accounting conservatism. This thesis has two main findings: (1) an asymmetry exists in the valuation of positive and negative special items; and (2) the asymmetry can be explained by the idea of accounting conservatism, which is the tendency that firms …