Accounting Commons^™

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 …

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.

A Framework Of The Antecedents And Outcomes Of Perceived Authenticity Of Corporate Social Responsibility: An Empirical Examination And Perspective Of Employees In India, Janis Thiedemann

ETD Archive

Various stakeholder groups have increased their attention on socially responsible activities, which has resulted in companies pursuing strategies that not only meet legal obligations or increase profits, but also somehow benefit society. The perceived authenticity of corporate social responsibility (CSR) initiatives (i.e., whether or not they are seen as driven by organizational values) is crucial in determining the success and acceptance of CSR programs. However, the extant CSR literature includes notable gaps, including that much of the research on CSR authenticity has been from the perspective of external stakeholders, few studies have been performed in emerging markets, and the use …

"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.

The Role Of Disclosure In Defi Markets: Evidence From Twitter, Amanda Aw Yong

Dissertations and Theses Collection (Open Access)

Decentralized Finance (DeFi) platforms use self-executing smart contracts to provide financial services and are programmed to automatically post all transactions on the public blockchain. Notwithstanding this public availability of blockchain information, DeFi platforms also aggregate these transactions and disclose the summarized blockchain information on their Twitter accounts. This paper studies whether and how voluntary disclosure of blockchain information plays a role in the transparent DeFi market. I find that the number of blockchain-related tweets is associated both with an increase in the platform’s Total Value Locked (TVL) and with an increase in the unique number of platform users. The relationship …

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 …

Financial Advising Experience, Joshua Wittenauer

Finance Undergraduate Honors Theses

Building wealth can be easier with the help of a financial advisor. Wealth consists of assets and savings, and while there are many ways to save, there are some basic steps to get started:

1) Earn enough money to live and have some left over for saving. 2) Control your spending so you can save. 3) Invest your money in different assets – “Don’t put all your eggs in one basket.”

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 …

Reducing Maintenance Supervisor Overtime In Aviation, Michael J. Hulke

Finance Undergraduate Honors Theses

Covid-19 caused chaos in the aviation industry and left companies understaffed when travel demand picked up in the summer of 2022. This caused companies like American Airlines to call in overtime for many different airline functions. This paper outlines the problem, process, and result, of a project to reduce line maintenance supervisor overtime at American Airlines.

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 …

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

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 …

Do Firms Respond To Peer Disclosures? Evidence From Disclosures Of Clinical Trial Results, Vedran Capkun, Yun Lou, Clemens A. Otto, Yin Wang

Research Collection School Of Accountancy

Using data on the registration of clinical trials and the disclosure of trial results, we examine how firms respond to peer disclosures. We find that firms are less likely to disclose their own trial results if the results of a larger number of closely related trials are disclosed by their peers. This relation is stronger if the firms face higher competition (as measured by the number of competing trials). It is weaker if the firms are further along in their research than the peers (as measured by the trials’ phase) and if the peers’ disclosures convey more negative news (as …

Northern Oil & Gas Strategic Audit, Jacob Hansen

Honors Program: Senior Projects (Public)

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 …

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 …

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 …

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 …