Accounting Commons^™

Dominion Association Of Chartered Accountants, Dominion Association Of Chartered Accountants

Journal of Accountancy

No abstract provided.

Making Then Meaning, Ben Denzer

Masters Theses

This is an artist talk contained within a book. It is 816 pages and 49 minutes long. Closed captions run across the spreads. A video of this talk can be watched on bendenzer.com/making-then-meaning

At RISD, I’ve been prompted to expand the scope and tools of my practice and to reflect on questions of meaning in my work.

I spend my days making things, but I’ve never really had good answers to questions of why I make the things I make, or what their meaning is. I don’t think there are simple answers to these questions.

I think meaning comes from …

The Great Sell-Side Sell-Off: Evidence Of Declining Financial Analyst Coverage, Barry Hettler, Justyna Skomra, Arno Forst

School of Accountancy Faculty Publications and Presentations

Purpose

Motivated by significant global developments affecting the sell-side industry, in particular a shift toward passive investments and growing regulation, this study examines whether financial analyst coverage declined over the past decade and if any loss of analyst coverage is associated with a change in forecast accuracy.

Design/methodology/approach

After investigating, and confirming, a general decline in analyst following, the authors calculate the loss of analyst coverage relative to the firm-specific maximum between 2009 and 2013. In multivariate analyses, the authors then examine whether this loss of coverage differs across geographic region, firm size and capital market development, and whether it …

Financial Accounting Case Studies, John A. Batson Jr

Honors Theses

This thesis was completed in the 2021-2022 academic year and is comprised of eleven accounting case studies. The topics from these cases vary widely and are not strictly focused on accounting. Examples of this includes cases done on the twenty-year anniversary of 9/11, the ramifications of COVID-19 on Pfizer, and having to interview a local business owner. We also completed cases concerning the city we wanted to intern in as well as an excel certification course. Following the conclusion of case 5, me and several other honors students worked together to complete the next six cases which involved analyzing International …

Fedex And Other Case Studies, Anderson Martin

Honors Theses

This thesis includes nine case studies on accounting topics and uses. In our Honors Accountancy Thesis class, we researched various topics in the field of accounting. Following this research, we constructed case studies employing different methods and styles. Three of the case studies were completed individually, while the other six were completed in a group of 3-5 members. The case studies honed my skills in research, communication, and teamwork. Furthermore, I developed confidence in my public speaking as well as earning a certification in excel.

The first case studies are focused on unique topics or events. The final five cases …

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.

How Are The Decisions And Performance Of Businesses Within The Utilities Industry Shaped By The Issuance Of Debt?, Jasmine Alexander

Honors College Theses

This study explores how companies within the utilities industry choose to finance their companies through debt vs. equity. Results from regression analysis show that debt has a significantly greater negative impact on business performance, when compared to the use of equity. This leads to a conclusion that companies tend to utilize equity financing when faced with a positive outlook for their business performance. Conversely, companies utilize debt more when faced with a negative outlook regarding business performance.

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 …

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.

"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.

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 …

Stakeholder Power And Sustainability Disclosure: Stakeholder Salience Perspective, Suria Majdi, Norman Mohd Saleh, Maizatulakma Abdullah, Norazlan Alias

The South East Asian Journal of Management

Research Aims: This study tests the effects of different stakeholder power (shareholders, employees, customers, business partners, community, government, NGOs, and media) on sustainability disclosure using stakeholder salience theory. Extending from this perspective, this study makes separate assumptions for each stakeholder and determines which one had the most power over sustainability disclosure.

Design/Methodology/Approach: The study adopts a journalism (i.e., news framing) approach and observes the element of power in sustainability disclosure using content analysis. The sample comprises of panel data of 140 listed firms in the construction and property sector in Malaysia.

Research Findings: The results show that the employees, community …

Cryptocurrency And The Stock Market, Can We Trust Them?, Natalie Snead

Honors College Theses

Cryptocurrency is a relatively new investment method and currency. Daily, the news media reports about its instability and the perceptions surrounding it. To provide a measure of its perceived stability and trustworthiness, I have conducted a survey of undergraduate and graduate students in various accounting courses. The questions asked in this survey are used to gauge the overall perceptions and opinions of students concerning the stock market and cryptocurrency. The survey uses a five point opinion ranking system, ranging in opinions from 1-5 (strongly disagree, disagree, neutral, agree, and strongly agree). This survey is also used in conjunction with questions …

The Collapse Of Lehman Brothers And The Economic Fallout, Mark Kuykendall, Lauren Leroy

ATU Research Symposium

This research paper analyzes the causes and effects of the bankruptcy of the investment banking company, Lehman Brothers. We examined the economic and financial conditions of the business leading up to the collapse, what they truly were and how that differed from what investors were misled to believe. We will also explain the falsified financial statements and show how they deceived investors, along with the accounting ethics and rules that were violated. We also discussed the economy after the collapse and how it affected not only investors, but others outside the company as well.

Effective Strategies For Midsized Nonprofit Human Service Organizations In The Washington D.C. Metropolitan Area To Maintain Financial Sustainability, Ivy Ann Beckham

Doctoral Dissertations and Projects

This qualitative multiple case study explored the perspectives of nonprofits on factors impacting and challenges associated with utilizing revenue diversification and structured spending in midsized nonprofit human service organizations (NHSO) in the Washington D.C. metropolitan area. The researcher conducted semi-structured one-on-one interviews with eight nonprofit officials in Washington, D.C., to gain insight into their perspectives on revenue and spending strategies. The researcher also used document review to compare and verify the information from the semi-structured interviews and add more nuances to what the interviews provided. The findings of the study demonstrated that NHSOs could implement revenue diversification and structured spending …

Should We Move Our Headquarters Abroad?: An Analysis Of Corporate Inversion, Rowen Newlon

Honors Projects

In recent years, companies from a plethora of industries have participated in the act of corporate inversion, which is essentially moving the headquarters of a company to a subsidiary branch located in another country. There are some substantial benefits as well as drawbacks to this practice; therefore, the objective of this project is to examine this from an accounting and international business perspective. This project will investigate the research of corporate inversion, including both current and potential legislation, and give guidance to companies deciding to move abroad as well as using a hypothetical company to examine this phenomenon in a …

Profiting From Dow Jones Industrial Index And Hang Seng Index Using Moving Average And Macd Optimization Model, Anthony Yeung, Joe Wailun Chung, Nibhrat Lohia, Onyeka Emmanuel

SMU Data Science Review

Before the internet, high-speed laptop computers, and big data became accessible and popular, academia on stock market trading concentrated on Efficient Market Hypothesis (EMH). EMH hinges on the idea that the market is efficient and there is no extra return that could be generated. With the dynamic development of the internet, big-data and computing technology, many researchers started to pay attention to Technical Analysis and its usage. Numerous academic papers claimed that technical analysis can enhance returns by using various technical tools. This paper explores in-depth the simulation model of Moving Average and Moving Average Convergence/Divergence (MACD) to come up …

The Influence Of Central American Victuals On American Cuisine, Christian Simmons

Undergraduate Research Competition

Since the beginning of their existence, El Salvador, Honduras and Guatemala, have faced many political and social issues that led to migrations to the United States. The majority of these migrations were provoked by violence/civil war and a lack of economic opportunities. Through these extensive migrations, Central Americans brought their food and culture to the United States. Although underrepresented in the media, these countries’ food and drink continue to have a major impact on the cuisine of the United States from the expansion of fast-food chains, exportation of coffee, and various festivals held across the United States. For this presentation, …

Submitting The ‘Right’ Reflection, Catherine Murphy, Tom O'Mahony

Articles

While the benefits of reflection for students are well documented, there is a parallel body of research pointing to varying levels of engagement with reflection. Students on a four-year business information systems programme have to complete a reflection as part of their placement assessment. Using a constructivist qualitative methodology, this research explores the students' experience of reflecting with a view to identifying what supports could be useful to guide students in the future. Using semi-structured interviews, the students described a focus on description of activities and overall uncertainty on what to write. There are multiple possible interventions which could support …