Accounting Commons^™

A Literature Review Of The Impact Of Extracurricular Activities Participation On Students' Academic Performance, Poh Sun Seow, Gary Pan

Research Collection School Of Accountancy

Extracurricular activities (ECA) have become an important component of students’ school life and many schools have invested significant resources on extracurricular activities. The authors suggest three major theoretical frameworks (zero-sum, developmental, and threshold) to explain the impact of ECA participation on students’ academic performance. The authors urge researchers to conduct future research on the impact of ECA participation so as to extend the stream of research in the accounting education literature on determinants of students’ academic performance.

Management Accounting Concepts And Techniques, Dennis Caplan

Accounting and Law Faculty Books

An open source introductory management accounting textbook

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.

Who Owns The Local Church? A Pressing Issue For Dioceses In Bankruptcy, Catharine P. Wells

Boston College Law School Faculty Papers

The recent bankruptcies of Catholic Dioceses are unprecedented. For the first time, Bankruptcy Courts must deal with the difficult question of who owns the parish church. In this paper, I will explore two possible sources of confusion about this question. The first is the non- commercial, charitable nature of the Church. The second is its organizational complexity. Resolving the confusion requires a familiarity with various different sources of law including charities law, bankruptcy law, trust law, and Canon Law. In this paper I address this issue by: 1. discussing why the equities and policies that govern charitable bankruptcies are different ...

Personal Intern Experience Assessment, Jacob Reed

Undergraduate Honors Capstone Projects

I am a senior, finishing up the last accounting class for my undergraduate degree in accounting. I recently completed an internship with PwC in the McLean, Virginia office. At PwC, I was an assurance intern primarily responsible for assisting my engagement teams by performing tests around financial statement line items such as 'cash.' I learned quite a bit about the PWC process for auditing these items because I performed these same procedures on six different clients.

My role as an intern was to perform uniform tasks that needed to be done on each engagement, and when I was done I ...

Understanding Earnings Quality: A Review Of The Proxies, Their Determinants And Their Consequences, Patricia M. Dechow, Weili Ge, Catherine M. Schrand

Accounting Papers

Researchers have used various measures as indications of “earnings quality” including persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness, and external indicators such as restatements and SEC enforcement releases. For each measure, we discuss causes of variation in the measure as well as consequences. We reach no single conclusion on what earnings quality is because “quality” is contingent on the decision context. We also point out that the “quality” of earnings is a function of the firm’s fundamental performance. The contribution of a firm’s fundamental performance to its earnings quality is suggested as one area for future work.

The Value Of Luxury Brand Names In The Fashion Industry, Tricia Wang

CMC Senior Theses

Brand names in the Fashion industry are often times perceived as overpriced and unreasonable. Nevertheless, the success of well-known luxury brands in the industry has been growing domestically and internationally at a breakneck pace. Forbes publishes an annual list on the top 100 most valuable brands annually using a formula of their own making. 8 out of these 100 brands are luxury fashion brands. Why are luxury fashion brands so coveted? It can’t only be because of humans’ desires to own superior goods or even for the sake of their egos. In this paper I will delve into the ...

Corporate Social Responsibility And Financial Performance: Does It Pay To Be Good?, Harmony J. Palmer

CMC Senior Theses

The prominence of corporate social responsibility (CSR) initiatives today suggests that the corporate perception of such policies has shifted from an unnecessary addition to a critical business function. Using a reliable source of data on corporate social performance (CSP), this study explores and tests the relationship between CSP and corporate financial performance (CFP). Unlike prior research, this study additionally tests the impact CSP has on sales and gross margin in hopes of providing insight on sales strategies that can be implemented to maximize the impact of the relationship. The dataset includes most of the S&P 500 firms and covers ...

How Does Music Consumption Impact The Music Industry And Benefit Artists?, Benjamin Fly

Accounting Undergraduate Honors Theses

With the introduction of digital music in the 1990s, it internet-based music consumption has become significantly simpler and increasingly more popular as more and more consumers are streaming, sharing, and discovering new music all across the globe. With this new development of digital music, the dynamics of the music industry have been affected dramatically both in terms of record sales and the way music listeners are consuming music. Unfortunately, with the rise of music in its digital format came the rise of illegal file sharing sites, causing many to believe that the music industry was headed for its impending destruction ...

Cultural Influences On Accounting And Its Practices, Meredith Young

Senior Honors Theses

This thesis discusses various cultural aspects that have influenced accounting. Hofestede (1984) and Gray (1988) conducted studies and observations of the cultural dimensions and values that have contributed to culture and accounting research. National culture is broad in its influences, but affects the smallest aspects of society-even accounting. Accounting is also influenced by organizational culture, the overall environment in which a company functions. Next is ethics, an integral aspect of accounting, persuaded by the culture in which it is derived. Religion is more than a belief; it constitutes a way of life, involving unique practices and perspectives in accounting. Last ...