Accounting Commons^™

An Examination Of Accounting Through Case Studies, Jacob Maschhoff

Honors Theses

This thesis consists of ten case studies that are focused on the principles and standards of financial accounting. The case studies were assigned by Dr. Victoria Dickinson and completed under her guidance throughout the course of Honors Accountancy 420. During the first semester of the class, Dr. Dickinson provided five unique prompts that explored current events and relevant topics within the professional world of accounting. We were able to sharpen our accounting and research skills as well as gain knowledge about potential career paths and opportunities within accounting. Throughout the second semester, we completed five more case studies pertaining to …

Accountancy 420 Case Study Analysis, Olivia Peterson

Honors Theses

During my junior year at the University of Mississippi, I took part in an accountancy practicum course, titled Accountancy 420. I was able to work on ten cases involving a multitude of accounting topics. During the first semester, I analyzed a 9/11 documentary, conducted research around potential cities for accounting internships, became Excel certified, investigated the financial impact of COVID-19 vaccines, and completed an interview with a business professional. These projects make up the first five cases of my thesis. We additionally were able to learn from speakers at many impressive firms about different topics surrounding the accounting industry. In …

Accounting Analysis, Henrietta Long

Honors Theses

In my practicum class during my junior year at the University of Mississippi, I was able to work on ten cases discussing many different accounting topics. During the first semester of the course, the class conducted research on different cities around the US for accounting internships, we became excel certified, and we completed an interview with a professional that had experience in the business world. We also had the privilege of having highly acclaimed accounting firms come to the class and present on a variety of different accounting matters. Additionally, we watched a documentary about September 11th, 2001 and completed …

Clearfield Inc: A Financial Analysis Report, Logan Zajac

Dissertations, Theses, and Projects

Clearfield Inc is a manufacturer and distributor of telecommunication equipment, mainly Fiber. The firm is headquartered in Brooklyn Park, MN with an office and manufacturing plant. Additionally, Clearfield has operations in both Mexico and Finland. The firm provides work for approximately 407 full-time employees and is owned by 277 shareholders.

A thorough analysis of the Company using a benchmark, Cambium Networks Corp, showed that Clearfield Inc is a high-growth firm, with the most recent sales growth of around 90%, with expectations of more growth and expansion. Qualitative characteristics and historical financial statements point to great overall past and future performance.

A Collection Of Financial Accounting Case Studies, Madison J. Demus

Honors Theses

The following thesis presents a comprehensive examination of various accounting topics through compilation of case studies. These studies delve into a range of subjects, including an interview with a successful business professional and identifying financial and accounting solutions for Apple, Inc., among others. Dr. Victoria Dickinson supervised and instructed the completion of these studies as part of the curriculum for the Sally McDonnell Barksdale Honors College and Patterson School of Accountancy. Throughout this research, I have been able to explore several areas of interest in accounting, such as the role of financial accounting in decision-making and the implications of tax …

Crafting Comfort: The Design And Production Of A High-End Poolside Lounge Chair, John Hollis Tackett, Robert Griffis

Honors Theses

This report focuses on the development, design, and manufacturing of the Adjustable Lounge Chair, a high-end poolside lounge chair created to address un-met customer demand in the market. The investigation began with a market analysis to identify sought-after features not currently offered by competitors' products. This analysis drove the design of the chair, which was developed using CAD software, followed by the construction of a physical prototype to validate the concept.

The chair's innovative features include adjustable lumbar support and chair height, as well as a removable face-piece that enables users to comfortably lie prone without straining their necks. These …

Personal Thoughts, Reflections, And Accounting, Caleb Colley

Honors Theses

This work consists of two portions. The first portion concerns the research, findings, and conclusions regarding various accounting-related topics. These topics include a reflection on the September 11 attacks and their impact on accounting and the United States in general, research on potential places to settle for my future career, an analysis of Pfizer Inc.'s financial performance in 2020 in the wake of the COVID-19 pandemic, and an interview with my mother regarding her previous experiences as a business professional. The second portion of this work pertains to several analyses of the Target Corporation from five perspectives. These topics consist …

The Adventures Of A Right-Handed Debitor, James Aubrey Christian

Honors Theses

The Accounting Capstone is designed to force accounting students to think through problems in the accounting industry. This will be accomplished by working through a series of case studies dealing with several areas of financial reporting. After selecting the group’s focus area, my group and I presented a case study regarding tax recommendations for Goldman Sachs.

Financial Accounting Case Studies, Winn Sams

Honors Theses

This thesis is an assembly of eleven accounting case studies completed during the 2021-2022 academic year, while enrolled in the ACCY 420 course instructed by Dr. Victoria Dickinson. The case studies included in this thesis cover a broad range of topics within the field of accounting. These topics include the impact of the September 11, 2001, terrorist attacks on businesses, the financial effects of COVID-19 on Pfizer Inc., examining cities of future residence for accounting careers, an interview with a business owner, and an Excel verification course. Cases 6 through 11 are dedicated to the analysis of ExxonMobil and its …

Analisis Tren Saham Cfd, Forex Dan Kripto Menggunakan Pendekatan Fuzzy, Yulius Eka Agung Saputra

Jurnal Vokasi Indonesia

Penelitian ini bertujuan untuk menemukan solusi untuk mengatasi ketidakpastian dalam menentukan waktu yang tepat untuk bertransaksi dan berinvestasi dalam produk derivatif perdagangan valas. Metode yang digunakan adalah dengan menguji beberapa indikator teknikal, seperti Ichimoku, KSA, Fuzzy Logic, dan Expert Advisors, pada semua pasangan yang diuji berdasarkan sesi (Jepang, London, AS). Hasilnya menunjukkan bahwa penggunaan kombinasi indikator teknikal ini dapat memberikan keuntungan maksimum dan kerugian tertunda minimum untuk semua pasangan yang diuji, sehingga dapat membantu para pedagang untuk menentukan kondisi yang tepat untuk berdagang dan berinvestasi yang diperkuat dengan nilai Mean Square Error (MSE) sebesar 5% dan Mean Absolute Percentage Error …

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 …

Will Ai And Automation Replace Or Assist Accountants, Sterlen Jamar Johnson

Honors Capstones

The increasing role of artificial intelligence (AI) and automation in the field of accounting has raised concerns about the future of the profession. This study sought to explore whether AI and automation will replace or assist accountants, and what skills will be required of accountants in the future where AI and automation play a significant role in the field. To achieve this, the study analyzed job postings for accounting software skill requirements and reviewed relevant literature on the subject.

The findings indicate that automation will replace repetitive and process-driven tasks while assisting accountants in higher-level advisory tasks. This shift in …

Consolidated Training Curriculum, Braden Myers

Theses/Capstones/Creative Projects

The onboarding and training process is a crucial part of any business’s hiring process. Through a robust training system, a business can streamline the downtime it takes for a new employee to “learn the ropes.”

This phenomenon can be very pronounced in businesses with complex programs and tasks, like the accounting profession.

Through the coordination of three different departments, a web-based learning software, and administration, the creation of a centralized training platform was the goal.

This framework allows the managers to easily apply their lesson plans and quickly distribute these lessons to staff and interns

The Disparate Effects Of Non-Reliance Restatements On Retail And Institutional Investor Trading, Jason T. Bangert

Doctoral Dissertations

The SEC seeks to mandate disclosures that effectively inform retail investor decision making. To evaluate these efforts, I investigate how retail investors, relative to institutional investors, process non-reliance restatements. I find that both retail and institutional investors revise expectations about firm value and modify investment decisions following these disclosures. However, in contrast to regulator efforts, the results suggest that the costs to process non-reliance restatements are disproportionately high for retail investors. Specifically, individuals tend to disagree regarding the implications of these disclosures for firm value, whereas institutions tend to draw similar inferences. Moreover, individuals take significantly longer than institutions to …

Rattus Norvegicus As A Biological Detector Of Clandestine Remains And The Use Of Ultrasonic Vocalizations As A Locating Mechanism, Gabrielle M. Johnston

Master's Theses

In investigations, locating missing persons and clandestine remains are imperative. One way that first responder and police agencies can search for the remains is by using cadaver dogs as biological detectors. Cadaver dogs are typically used due to their olfactory sensitivity and ability to detect low concentrations of volatile organic compounds produced by biological remains. Cadaver dogs are typically chosen for their stamina, agility, and olfactory sensitivity. However, what is not taken into account often is the size of the animal and the expense of maintaining and training the animal. Cadaver dogs are typically large breeds that cannot fit in …

Accountng Analysis Of A Goodwill Industries International, Elizabeth Howard

Theses/Capstones/Creative Projects

Goodwill Industries International has clean financial health. They are liquid after COVID but plan to invest in different services directed at digital skills. They have no long-term debt, which frees up cash for services and can be considered a strength. Weaknesses in the financials directly attributable to COVID were: a cancellation of 2 million dollars’ worth of pledges in 2020, a decrease of 40 million dollars of program expense over two years, and a drop in investment return to 2.88%. Program expense ratio and Fund-Raising ratio are excellent at 91% and 2.2% respectively in 2021. Weaknesses I find are mostly …

Ethics-Related Cheap Talk In 10-Ks, Sedat Erdogan

Open Access Theses & Dissertations

In this study, I investigate the existence of direct ethics-related cheap talk in 10-Ks. Firms can utilize ethics-related language in 10-Ks to emphasize the importance of ethics or ethical behaviors. Direct ethics-related language in corporate financial disclosures may increase the stakeholdersâ?? expectation that firms act ethically. However, ethics-related language in 10-Ks shows cheap talk characteristics since it is qualitative, unaudited, not binding, and not costly to generate. As a result, firms may increase the extent of direct ethics-related language in 10-Ks to obfuscate corporate financial disclosures to confuse stakeholders. I focus on regulatory and financial pressure sources to understand ethics-related …

Ceo Political Ideology And Risk Factor Disclosure, Jiwoo Seo

Open Access Theses & Dissertations

I examine whether and how CEO political ideology affects risk factor disclosure. Since 2005, the Securities and Exchange Commission (SEC) has required U.S. firms to disclose risk factors in their 10-K filings. While prior studies document that this required disclosure increases the information content of financial reports, there is limited evidence on how Chief Executive Officer (CEO) personality traits influence risk factor disclosure. In this paper, I focus on CEOs' political ideology to proxy for their personality traits. Using CEOs' personal political contributions data to capture their political ideology, I find that firms with Republican-leaning CEOs provide less risk factor …

Does Social Capital Mitigate Managerial Self-Dealing? Evidence From Insider Trading, Kiat Bee Jimmy Lee, Jimmy Lee, Sang Hyun Park

Research Collection School Of Accountancy

In this study, we examine whether the social capital surrounding the firm’s corporate headquarters mitigates managerial self-dealing in the form of opportunistic insider trading. We find strong evidence that the level of social capital in the region surrounding the firm’s headquarters is negatively and significantly associated with insider trading profitability. We also find that the negative association between social capital and insider trading profitability is more pronounced when governance is weaker and corporate opacity is higher, instances where insiders have greater opportunities to trade on their private information. Further analyses on the potential mechanisms suggest that the negative association is …

Fixed Assets Accounting: How It Can Impact Employees, Auditors & Shareholders, Zach Markey

Accounting Undergraduate Honors Theses

In this thesis, I demonstrate how the proper, or improper, accounting of fixed assets can distinctly impact employees, auditors, and shareholders of publicly traded companies. As a foundation for this thesis, I give an overview of fixed assets accounting by explaining its magnitude on the balance sheet and income statement in addition to the differences between financial and tax accounting for fixed assets. Next, I focus on three areas relating to fixed assets accounting that I find the most compelling for this thesis: capital expenditures, auditing and fraud. Each of these subtopics will share studies, procedures, and stories on how …

Ireland V. United States: Agricultural And Environmental Sustainability Policies, Lauryn O'Grady

Accounting Undergraduate Honors Theses

The United States and Ireland have varying practices to achieve similar objectives in regard to environmental sustainability. While the European Union has maintained and updated a uniform policy throughout its existence--the Common Agricultural Policy--the United States instead created short-term solutions to a long-term problem. Not only does the United States tend to solve issues in the short-term, the policies between agricultural production and environmental sustainability are not necessarily aligned or remotely relative to the other. While the United States’ new Global Food Security Strategy implements parts of both agricultural and environmental sustainability, much of the history was not based off …

Grassroots Lawn Services Business Plan, Logan Walden

Management Undergraduate Honors Theses

The objective of this thesis is to show how a lawn-care company can be profitable in North-West Arkansas. Grassroots uses a group of service-partners who are trained to provide professional and consistent lawn care services to customers. Grassroots Lawn Services offers different service levels to meet the changing needs of their customers. The goal is to make it easier for customers to access lawn care services without dealing with the high cost and competitive scheduling of traditional single-provider lawn services.

Effect Of Black- Or White-Sounding Name And Impact Of Intergroup Contact With Black Individuals On Auditor Judgments, Vanessa J. Tijerina

Doctor of Business Administration (DBA)

The accounting profession in the United States continues to reflect a gap in racial diversity, with the majority of accountants being white. Implicit racial bias results in discrimination in the U.S. today, specifically against Black individuals. Within accounting, the auditing specialty requires exercising professional judgment that could present opportunities for implicit racial bias to affect the financial statements. This study aims to fill gaps in the existing research by answering the following questions: 1) How does the race of the CFO affect the accounting judgments of auditors? 2) How does intergroup contact with Black individuals impact auditors’ accounting judgments when …

Moving Towards Principles-Based Accounting Standards: The Impact Of The New Revenue Standard On The Quality Of Accrual Accounting, He, Huiyu

Dissertations and Theses Collection (Open Access)

The new revenue standard (ASU 2014-09, codified in ASC 606 and ASC 340-40) establishes a comprehensive framework on accounting for contracts with customers and replaces most existing revenue recognition rules. The new guidance removes the inconsistencies and weaknesses of legacy guidance, while is more principles-based and requires more managerial judgements. Using as-reported data from structured filings to construct aggregate accruals that are potentially affected by the new revenue standard (i.e., sales-related accruals), I find that the new revenue standard increases the quality of sales-related accruals, as measured by future cash flow predictability. The increased cash flow predictability comes not only …

The Effects Of The Covid-19 Pandemic On Mergers And Acquisitions, Goodwill, And Goodwill Impairment In The Technology Industry, Dee Webster

Honors Scholar Theses

I explore associations between COVID-19 and changes in mergers and acquisitions (M&As), goodwill valuation, and goodwill impairments in the technology industry. Prior literature explores the pandemic’s effects on the dynamics of M&As, goodwill, and goodwill impairment, but are not specific to the pandemic’s impact on the technology industry. This study references prior literature to provide conceptual support as well as research findings to examine the overall changes in technology companies of interest in this study. First, I find that M&A activity before COVID-19 and during COVID-19 was not substantially different when averaged. Second, I find that there was a significant …

Northern Oil & Gas Strategic Audit, Jacob Hansen

Honors Theses

Northern Oil & Gas is an energy company that operates in various basins across the United States. The company utilizes a non-operating model, meaning it does not drill wells or operate rigs, but rather partners with operators and acquires fractional working interests in drilling units. This report seeks to understand Northern Oil & Gas’ business model by examining its competitive strategy, advantages, and resources. Internal and external environmental factors are also analyzed using both PESTEL analysis and Porter’s Five Forces. In addition, key challenges facing the company are explored and recommendations are given on how Northern Oil & Gas can …

The Sec Revolving Door And Comment Letters, Michael Shen, Samuel T. Tan

Research Collection School Of Accountancy

Government officials, advocacy groups, and the business press have raised concerns that former SEC employees may continue to influence the SEC after leaving the agency. Using hand-collected data on the characteristics of 1,384 lawyers who represented firms in responding to SEC comment letters between 2005 and 2016, we examine the impact of post-revolving SEC employees on the SEC comment letter process. Among other determinants, we find that older and larger firms with a history of litigation are more likely to hire former SEC lawyers over non-SEC lawyers. Relative to firms that involve only non-SEC lawyers, we find that firms that …

Friends Can Help: The Effects Of Relationship In The Chinese Book-Building Process, Ting Luo, Wei Luo, Heng Yue, Lu Zhang

Research Collection School Of Accountancy

Using detailed bidding information in Chinese IPO book-building process, we find that institutional investors who have a close relationship with the underwriter are more likely to participate in bidding and their bidding prices are higher, compared to other institutional investors. We also find that related institutional investors bid higher when the underwriter is more likely to need or receive their support. Further analysis suggests that related institutional investors gain some benefits for their support to the underwriter, including receiving more shares in profitable IPOs, better timing their exit from the IPO in the open market, and receiving more optimistic earnings …

Trace Dna Detection Using Diamond Dye: A Recovery Technique To Yield More Dna, Leah Davis

Master's Theses

This study aspires to find a new screening approach to trace DNA recovery techniques to yield a higher quantity of trace DNA from larger items of evidence. It takes the path of visualizing trace DNA on items of evidence with potential DNA so analysts can swab a more localized area rather than attempting to recover trace DNA through the general swabbing technique currently used for trace DNA recovery. The first and second parts consisted of observing trace DNA interaction with Diamond Dye on porous and non-porous surfaces.

The third part involved applying the Diamond Dye solution by spraying it onto …

"Hog Wild" Business Plan, Ethan Munk

Accounting Undergraduate Honors Theses

A business plan covering all parts of the creation of a business. In this case the business is a comedy club named "Hog Wild", located in the old Dickson Street theater. It covers the financials, marketing, hiring and construction processes within it. A good visual and physical understanding of a business plan and what it can lead to. Well served as an example for students to use on future projects.