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Dea On Islamic Banking: A Bibliometric Study And Critical Perspective, Aam Slamet Rusydiana, Rafika Rahmawati, Shafitranata Shafitranata 2021 SMART Indonesia

Dea On Islamic Banking: A Bibliometric Study And Critical Perspective, Aam Slamet Rusydiana, Rafika Rahmawati, Shafitranata Shafitranata

Library Philosophy and Practice (e-journal)

This study aims to determine the map of the development of Islamic Bank DEA research. DEA or Data Envelopment Analysis is one method for efficiency and productivity measurement. The data analyzed were in the form of publication of the DEA application research on Islamic banking totaling 201 articles. Map of the development of Islamic Bank DEA field research is obtained through the export process into the .txt file format. The export data is then processed and analyzed using the VOSviewer application program to determine the bibliometric map of the development of the DEA Islamic Bank application research. The results showed ...


Tax Reform Throughout U.S. History And The Economic Impact, Jacob Christopher Michel 2021 University of South Dakota

Tax Reform Throughout U.S. History And The Economic Impact, Jacob Christopher Michel

Honors Thesis

The three largest tax reforms in recent years, The 1986 Tax Reform Act (TRA of 1986), The Bush Tax Cuts Act, and The Tax Cuts and Jobs Act (TCJA), differed in the treatment of taxable income through capital gains tax rate, depreciation treatment, limitation of losses, standard deduction, and the marginal rates in general. These provisions were studied to provide insight into how they affected various stakeholders. The TRA of 1986 and the Bush Tax Cuts Act have data determining whether they benefitted high-income taxpayers to the highest extent. The low-income taxpayers were also given tax breaks, however, not to ...


It Usage In Auditing And The Impact Of Covid-19, Olivia Beechem 2021 Bellarmine University

It Usage In Auditing And The Impact Of Covid-19, Olivia Beechem

Undergraduate Theses

The COVID-19 pandemic has drastically changed the world as we know it, and the audit field is no exception. The transition for a majority of public accounting firms and their clients to remote work amidst a global pandemic sparked my interest in the already rapidly evolving field of audit IT usage, which continually affects audit quality and efficiency. My research expands on existing studies completed on this topic prior to COVID-19 and includes three main research objectives. First, my research examines the usage and perceived importance of common types of IT audit applications, such as CAATs and data analytics, as ...


Honors Accounting Thesis, David Falkenheiner 2021 University of Mississippi

Honors Accounting Thesis, David Falkenheiner

Honors Theses

During the fall and spring semesters of the 2019-2020 University of Mississippi school year, I had the privilege of taking Dr. Vicki Dickinson’s Honors Accounting class and benefit from it greatly. This course was based around challenging its participants throughout various aspects of not only accounting coursework but real scenarios that arise as an accounting professional. Dr. Dickinson did an outstanding job at preparing her students not only for their internship experience in the spring of their senior year but also for interviewing for those positions. This class gives its participants a drastic advantage over the normal accounting undergraduate ...


A Survey Of Financial Accounting Reporting, James H. Robbins 2021 University of Mississippi

A Survey Of Financial Accounting Reporting, James H. Robbins

Honors Theses

This thesis takes a survey of key accounting issues and concepts addressed in financial accounting reporting. Accountancy majors of the Sally McDonnell Barksdale Honors College were given an opportunity to complete their thesis before their internship during senior year by taking two classes over junior year. This thesis was constructed under the guidance of Dr. Vicki Dickinson. The thesis itself is a compilation of twelve different cases, and each case studies various areas of the accounting and business environment.


An Analysis Of Financial Accounting Through Case Studies, Maggie Herring 2021 University of Mississippi

An Analysis Of Financial Accounting Through Case Studies, Maggie Herring

Honors Theses

This thesis is composed of a series of case studies performed over the course of two semesters. Each individual case challenged me to look further into a different aspect of financial accounting and how it would look as a career. The culmination of the studies provided me with a more in-depth look of what accounting actually is in practice and gave insights into how the field might change in the near future.

The cases spanned a variety of topics. The first case, “A Tale of Two Cities”, had me compare two different cities and what beginning my career would look ...


Firm-Level Analysis Of The Tax Cuts And Jobs Act On Capital Expenditures, Mason Westphal 2021 University of Arkansas, Fayetteville

Firm-Level Analysis Of The Tax Cuts And Jobs Act On Capital Expenditures, Mason Westphal

Accounting Undergraduate Honors Theses

This study investigates the firm-level consequences to capital expenditure levels from the passing of the Tax Cuts and Jobs Act of 2017 (TCJA). It theorized that favorable tax provisions in the TCJA would cause firms to increase their levels of capital expenditures. To test this hypothesis, the study analyzed the capital expenditure levels of public firms from 1986-2019 controlling for factors such as national gross domestic product (GDP) growth and used a dummy variable of reporting periods after 2018 to represent the effects of the TCJA. In contrast to the original hypothesis, the results demonstrate that the TCJA had a ...


Impact Of Work From Home Policies On Workplace Productivity And Employee Sentiments During The Covid-19 Pandemic, Jenna Wilson 2021 University of Arkansas, Fayetteville

Impact Of Work From Home Policies On Workplace Productivity And Employee Sentiments During The Covid-19 Pandemic, Jenna Wilson

Accounting Undergraduate Honors Theses

Workplace productivity can be defined as the level of efficiency in which tasks and goals are completed for a company (Kristina). It is well understood in all industries that workplace productivity is a vital factor for success in order to increase profitability and maintain employee satisfaction. Many companies attempt to positively influence productivity while maintaining high employee morale by making strategic changes to the office environment, such as providing comfortable break rooms, sophisticated technology, and employee well-being programs. But what happens when the workplace itself is redefined and an employee’s kitchen table becomes their office? Shortly after COVID-19 emerged ...


A Comprehensive Analysis Of Accounting Principles Through Case Studies, Meredith McDonald 2021 University of Mississippi

A Comprehensive Analysis Of Accounting Principles Through Case Studies, Meredith Mcdonald

Honors Theses

The following thesis consists of eleven accounting case studies that were presented as the curriculum followed in the Accounting 420 class. Each case covers a different topic that in some way demonstrates the purpose and place of accounting theory in the current industry. This thesis exercised deep analysis of each accounting principle and therefore demonstrates a well-rounded understanding of topics covered. Each case study was completed under the direction of Dr. Victoria Dickinson in fulfillment of the requirements for The University of Mississippi, Sally McDonnell Barksdale Honors College, and the Patterson School of Accountancy ACCY 420 course in the 2019-2020 ...


An Overview Of Financial Accounting Through The Use Of Case Studies, Sim Mosby 2021 University of Mississippi

An Overview Of Financial Accounting Through The Use Of Case Studies, Sim Mosby

Honors Theses

This thesis encompasses many major accounting topics and different global phenomena’s that have changed the accounting profession. This thesis has allowed me to understand modern accountancy and the reasons it has had to adapt to the modern world. The University of Mississippi has allowed the accounting students of the Sally McDonnell Barksdale Honors College to complete this thesis by participating in the ACCY 420 class in their Junior year prior to their internship. This class was taught by Dr. Victoria Dickinson and consisted of eleven cases throughout two semesters


A Survey Of Financial Accounting Principles As Illustrated By Comprehensive Case Studies, Shelby D'Amico 2021 University of Mississippi

A Survey Of Financial Accounting Principles As Illustrated By Comprehensive Case Studies, Shelby D'Amico

Honors Theses

This document is a compilation of a year of work under the direction of Dr. Victoria Dickinson as a part of the Accounting Practicum Program in accordance with the Sally McDonnell Barksdale Honors College. The eleven case studies that are completed and shown in this thesis are representative of numerous accounting principles and topics that are applicable in the real-world setting. The topics discussed cover a wide range of information such as Regulation Fair Disclosure and the presidential debates, all of which allow students to see how various accounting topics will present themselves in the professional world. Some cases were ...


A How-To Guide And What-To-Know About Nil Payments For Student Athletes, Calla Malone 2021 University of Arkansas, Fayetteville

A How-To Guide And What-To-Know About Nil Payments For Student Athletes, Calla Malone

Accounting Undergraduate Honors Theses

This thesis is an evaluation of a variety of aspects of the new Name, Image, and Likeness (NIL) legislation (also known as the Right to Publicity); a how-to guide and what-to-know with insight from people involved. Inside, there is interviews from student athletes and those that work closely around them and information everyone affected by this new legislation should know.


Corporate Social Responsibility Takes Flight: An Exploration Of Airline Industry Csr Reporting Practices, Anna Yowell 2021 University of Arkansas, Fayetteville

Corporate Social Responsibility Takes Flight: An Exploration Of Airline Industry Csr Reporting Practices, Anna Yowell

Accounting Undergraduate Honors Theses

Corporate social responsibility reporting, or CSR, has become a way for companies to regain the trust of the public by disclosing how the firm is doing business while being mindful of the community where it operates. The value of responsibility reporting lies in the usefulness of its users; then, it is important for companies to understand how the consumers, often current or prospective shareholders, are understanding their reporting practices.

This thesis presents an overview of how corporate social responsibility disclosures to the public have evolved over a span of four years, 2016 to 2019, through a sample of commercial airlines ...


How The Growth Of Technology Has Forced Accounting Firms To Put An Emphasis On Cybersecurity, Holden Halbach 2021 University of Arkansas, Fayetteville

How The Growth Of Technology Has Forced Accounting Firms To Put An Emphasis On Cybersecurity, Holden Halbach

Accounting Undergraduate Honors Theses

The advancement of technology has brought many changes to accounting firms. Computer applications such as Microsoft Excel have made calculators and physical spreadsheets obsolete. Then with the introduction of cloud computing employees can store, access, and exchange large amounts of data instantaneously from any location. These technological innovations have increased the accuracy and efficiency of firms substantially. However, this growth in technology has shown the importance of putting an emphasis on cybersecurity throughout the accounting industry. The emphasis placed on cybersecurity throughout accounting firms is more prevalent than any other industry. This is primarily because accounting firms not only deal ...


Half Baked: The Hungry Elephant Baking Company Business Plan, Ankush Patel 2021 University of Arkansas, Fayetteville

Half Baked: The Hungry Elephant Baking Company Business Plan, Ankush Patel

Accounting Undergraduate Honors Theses

Hungry Elephant Baking Company seeks to open a locally sourced bakery featuring a variety of sourdough and traditional products alongside a tea-house style drink space. All baked goods will be produced in house, and teas will be sourced both locally as well as from a premier tea vendor. All products and services will be designed with sustainability and fair-trade practices in mind, and a majority of the products will be sourced organically to minimize the company's ecological footprint. By offering drinks alongside different single serving baked goods, the Hungry Elephant Baking Company can appeal to the large college and ...


Effects Of Covid: Non-Essential V Essential Industries, William Shipley 2021 University of Arkansas, Fayetteville

Effects Of Covid: Non-Essential V Essential Industries, William Shipley

Accounting Undergraduate Honors Theses

As the year 2020 has finally come to an end and the end of Covid is in near sight, it is important for us to look back at how it has shaped the world from an economic perspective. Ever since the closure of most of the U.S. and global economy in March 2020 it has made us deem which companies we consider essential and non-essential. This major decision came as all governments across the world had to close the operations of as many companies they could to limit the spread of the covid-19 virus. This major choice of determining ...


Can Small-Scale Poultry Initiatives Alleviate Food Insecurity And Increase Empowerment For Women In Economically Disadvantaged Areas?, Patrick Daniels 2021 University of Arkansas, Fayetteville

Can Small-Scale Poultry Initiatives Alleviate Food Insecurity And Increase Empowerment For Women In Economically Disadvantaged Areas?, Patrick Daniels

Accounting Undergraduate Honors Theses

In the summer of 2019, I, along with 8 other students from the University of Arkansas departed the United States for the Central American country of Belize. Despite our limited knowledge of what Belize held in store for us, we were enthusiastic about the coming months. While we had different projects, we all set out with the same universal question in mind. How can we use the knowledge we have gained through education to make a positive impact on the lives of people living in an impoverished town? Some of the members of our team worked alongside local businesses to ...


Retain Or Rotate: Outcomes Of Frequent Auditor Switching, Ryan Decker 2021 University of Arkansas, Fayetteville

Retain Or Rotate: Outcomes Of Frequent Auditor Switching, Ryan Decker

Accounting Undergraduate Honors Theses

Regulators continue to debate the effectiveness of mandatory auditor rotation versus mandatory auditor retention in improving audit quality. Recent regulation in the European Union mandates auditor rotation, but if companies choose a more-lenient auditor with each switch, frequent switching could impair audit quality. I examine whether more-frequent switching leads to an increase in aggressive reporting and evaluate its effect on audit quality and audit attention. I find that audit quality decreases as the number of switches increases, with the results being driven mainly by switches between non-Big 4 audit firms. I also find that frequently switching between non-Big 4 auditors ...


Financial Accounting: A Collection Of Case Studies, Dalton Gibson 2021 University of Mississippi

Financial Accounting: A Collection Of Case Studies, Dalton Gibson

Honors Theses

Financial accounting encompasses many topics such as different accounting methods, ethical practices, financial reporting, and more. We were assigned students case studies, each covering a different category of financial reporting, including case studies about accounting methods, accounting standards, and financial statements. The cases are designed to help students understand real examples, think critically to solve problems, and develop strong research and collaboration skills. At the conclusion of this course, students had an improved technical knowledge of accounting and a better understanding of the importance of proper financial accounting methods. The knowledge learned will continue to benefit students in their future ...


A Look At Financial Accounting Through Cases And Discussion, James Holman Buchanan 2021 University of Mississippi

A Look At Financial Accounting Through Cases And Discussion, James Holman Buchanan

Honors Theses

This thesis is the collection of eleven case studies completed over the course of a year in the Patterson School of Accountancy under the direction of Dr. Victoria Dickinson. This collection of case studies covers various topics, but most topics relate to Financial Accounting in today’s world. Some of the topics of research include Britain’s exit from The European Union, an analysis of a public company’s Annual Report, and recent political discussions concerning the Electoral College. While most cases performed were research related, others were project-based such as obtaining a Certification from the Corporate Finance Institute in ...


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