Social and Behavioral Sciences Commons^™

Fpdr And Portland: A Concerned Accountant's Perspective, Noah A. Roth

University Honors Theses

Established in 1942, the Fire and Police Disability and Retirement (FPDR) fund was intended to attract young men to serve as firefighters and police officers in the city of Portland. FPDR provides defined benefit retirement payments to some 2000 retirees from Portland Fire and Rescue and the Portland Police Bureau. Portlanders are obligated to pay these benefits through a property tax levy determined by the proprietors of the Fund itself. The overall liability owed to these retirees, and current employees, accounts for more than half of all liabilities owed by the city of Portland, representing a fiscal burden that calls …

A Welfare Comparison Of Historical Cost And Fair Value Accounting Regimes, Palmer Edholm

All Graduate Plan B and other Reports, Spring 1920 to Spring 2023

With ongoing controversy concerning fair value and historical cost accounting, existing accounting theory is focused on intra-firm decision making and is thus deficient in addressing the issue of maximizing social welfare. I propose models of historical cost and fair value accounting regimes which are embedded in models of monopoly and oligopoly. This allows for social welfare implications. I find that historical cost results in greater expected profits for both monopolists and oligopolists. However, if the market is elastic enough, a fair value regimes is welfare enhancing. Whereas, if the market is inelastic enough, historical cost is welfare enhancing.

Accounting Internship Thesis - Koch Industries, Casey Rivero

Accounting Undergraduate Honors Theses

This thesis outlines my accounting internship experience with Koch Industries during the summer of 2021. It describes the company's background, explains my role and responsibilities throughout the summer, and details the tools and technology I worked with. This thesis shows what is to be expected of the present day accountant and bridges the gap between university course material and real-life corporate application.

Public Accounting Firm Statement Analysis: A Predictive Model To Identify Semantic Criteria To Enhance Firm Discussion Addressing Racial Injustice, Courtney Rochelle Lam

Chancellor’s Honors Program Projects

No abstract provided.

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 …

An Analysis Of Excise Taxes On Wine In The United States, William A. Saunders

Honors Theses and Capstones

Excise taxes are a form of tax that are applied specifically to certain goods, and are charged by the wholesaler to the retailer; they are then usually passed onto the consumer through price increases. Throughout the history of the United States, this form of taxation has transformed and taken on a variety of different roles before arriving at its modern role; a tool to implement certain tax systems, such as the Pigovian system, as well as to influence consumer behavior. The purpose of this research is to evaluate the purpose of excise taxes on wine within the United States by …

The Fall Of The 10-K Report: Measuring The Impact Of Accounting Ratios On Financial Performance, Matthew Daruty

CMC Senior Theses

The annual 10-K report has historically been the most important aspect in assessing the position of a publicly held company. However, as the flow of information has increased with the dawn of new technologies, less and less attention has been paid to these audited financial statements. In order to assess if investors are still reacting to the information contained in the annual report, this paper examines the relationship between accounting ratios and stock price in banks traded on United States stock exchanges. By examining accounting ratios instead of simply looking at Earnings Per Share, new information was revealed regarding what …

Strategies To Manage Enterprise Information Technology Projects, Mario West

Walden Dissertations and Doctoral Studies

Since 2005, most midsize company information technology (IT) projects had a 62.4% failure rate because of wrong project team communication skills or cost overruns. IT leaders expect negative IT project outcomes will cost over $2 billion by 2020. Using the actor-network theory, the purpose of this single case study was to explore strategies used by IT leaders from a midsize IT company in Washington, D.C. to plan and execute projects under budget and on time. Using purposeful sampling, 5 IT leaders were selected for this study because of their experience in implementing successful strategies for projects. Data were collected using …

Student Perception On Female Discrimination In Accounting, Qiuting Zheng

Accounting Undergraduate Honors Theses

Approximately 72,648,000 women participate in the labor force compared to 31,543,000 women in 1970 (U.S. Department of Labor). In the 1950s, women were only 30% of the workforce (Toossi, 2002). In 1970, 1990, and 2010, the percentage of working women increased to 40%, 45%, and 47% respectively (Humphrey, 2013). However, students have wrong perceptions about discrimination against women, and, since perceptions and facts are not the same thing, their perceptions might make them misunderstand the accounting profession. This study confirmed that there are misperceptions. To gauge students’ perceptions, I conducted a survey named “Gender Diversity in Accounting” at the Walton …

Women In The Workforce: An In-Depth Analysis Of Gender Roles And Compensation Inequity In The Modern Workplace, Rebecca L. Ziman

Honors Theses and Capstones

This paper explores the increase in participation and education of American women in the workforce with a special focus on women in business and accounting roles. The paper then goes on to discuss the wage gap between genders, how to remedy inequality in the workplace, and highlights several reasons why pursing a solution to gender inequality is beneficial for both the employee and the company.

Three Interdisciplinary Studies On It Outsourcing, Sonia Gantman Vilvovsky

2012

This dissertation provides interdisciplinary insights into the role of client's internal collaborative experience in managing communication during a complex outsourced project, building a quality client-vendor relationship and ultimately achieving success in the project. Each of the three studies in this dissertation identifies a gap in existing scholarship and proposes an interdisciplinary research agenda.

The first essay advances the development of the public sector IT outsourcing (ITO) inquiry by consolidating the existing research into an analytical framework and validating a part of the framework with rich qualitative data collected from collaborative initiatives of public safety agencies ("Public Safety Networks", or PSN). …

An Investigation Of The Association Between Auditor Switching And Negative Information, Michael Morris Grayson

Doctoral Dissertations

This study investigates the premise that certain types of negative information are associated with auditor switches. A data set of 305 auditor switches from 1976 to 1994, extracted from the Compustat data base (limited subscription), was analyzed using tests of proportions and nonparametric sign tests. The data set consists of negative information extracted from the switching companies' income statements (i.e., net losses or extraordinary items) or calculated from the items extracted (i.e., net income adjusted to reverse the effect of extraordinary items).

The initial results, based on tests which assumed random movement of net income, did not support the notion …

Evaluating Human Resources In Commercial Loan Analysis, Coy Darrell Jones

Theses and Dissertations

A significant problem in analyzing bank loan requests exists because of difficulty in evaluating the human component in a firm’s resource structure. This research investigates a new accounting technique, human resource accounting, and identifies certain specific personality traits for correlation to a successful loan relationship. These techniques, coupled with the use of a suggested model for scoring personality tests of loan applicants, should enable a better analysis of bank loan risks.

Psychological tests were employed to measure certain personality traits of selected successful loan customers. One test used, the FIRO-B, provides indicators of certain “expressed” behavior traits and of certain …