Accounting Commons^™

Rattus Norvegicus As A Biological Detector Of Clandestine Remains And The Use Of Ultrasonic Vocalizations As A Locating Mechanism, Gabrielle M. Johnston

Master's Theses

In investigations, locating missing persons and clandestine remains are imperative. One way that first responder and police agencies can search for the remains is by using cadaver dogs as biological detectors. Cadaver dogs are typically used due to their olfactory sensitivity and ability to detect low concentrations of volatile organic compounds produced by biological remains. Cadaver dogs are typically chosen for their stamina, agility, and olfactory sensitivity. However, what is not taken into account often is the size of the animal and the expense of maintaining and training the animal. Cadaver dogs are typically large breeds that cannot fit in …

A Comprehensive Compilation Of Accounting Case Studies And Analyses, Erin Morgan

Honors Theses

The following thesis consists of a collection of case studies surrounding accounting and related topics. These case studies were written and directed under Dr. Victoria Dickinson during the enrollment of Honors Accountancy 420 to fulfill the requirements for the Sally McDonnell Barksdale Honors College. Five of my cases specifically correlate to the company Johnson & Johnson for the case competition that was presented at the end of the semester to accounting professionals from numerous firms. The other cases include a variety of accounting topics. Through this thesis, I discovered a deeper understanding of accounting and related topics which will benefit …

Ireland V. United States: Agricultural And Environmental Sustainability Policies, Lauryn O'Grady

Accounting Undergraduate Honors Theses

The United States and Ireland have varying practices to achieve similar objectives in regard to environmental sustainability. While the European Union has maintained and updated a uniform policy throughout its existence--the Common Agricultural Policy--the United States instead created short-term solutions to a long-term problem. Not only does the United States tend to solve issues in the short-term, the policies between agricultural production and environmental sustainability are not necessarily aligned or remotely relative to the other. While the United States’ new Global Food Security Strategy implements parts of both agricultural and environmental sustainability, much of the history was not based off …

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 …

The Sec Revolving Door And Comment Letters, Michael Shen, Samuel T. Tan

Research Collection School Of Accountancy

Government officials, advocacy groups, and the business press have raised concerns that former SEC employees may continue to influence the SEC after leaving the agency. Using hand-collected data on the characteristics of 1,384 lawyers who represented firms in responding to SEC comment letters between 2005 and 2016, we examine the impact of post-revolving SEC employees on the SEC comment letter process. Among other determinants, we find that older and larger firms with a history of litigation are more likely to hire former SEC lawyers over non-SEC lawyers. Relative to firms that involve only non-SEC lawyers, we find that firms that …

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 Scholars 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 …

Cpa Exam Evolution 2024: How Accounting Students Are Impacted In The University Curriculum And In The Industry, Caitlin Mcgrath

Honors Projects in Accounting

With the updated CPA exam coming out in 2024, accounting education and the profession need to make changes in a variety of areas to ensure their students are ready. This study considers how current accounting students can be prepared, how the new exam will impact undergraduate and graduate accounting curriculum models, and how the workplace has been adjusting to this change in the accounting industry. This research provides perspective and deeper insight into the effects of the CPA exam to come out in 2024. The goal of my research was to gain more knowledge about the new exam and to …

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 …

Case Study Summary: Johnson & Johnson And Macy's Inc., Cameron Richardson

Honors Theses

This thesis, over a one-year period, covers conclusions derived from research on two different companies: Johnson & Johnson and Macy’s Inc. Through a two-semester course taken within the scope of the honors college alongside Dr. Victoria Dickinson, I, alongside my respective group members for each company, were able to compile a thorough analysis of risks and business strategies the two corporations could identify and implement to manage present and future complications. This analysis followed standard conventions of the accounting profession, as our research was focused on identifying risks and strategies affiliated with audit, tax, and advisory services, modeling how professional …

A New Approach To Financial Literacy Education Through An Introductory Business Course, Megan Klein

Honors Theses

This study discusses the overall definition of financial literacy, dissects the shortcomings of financial education, and identifies key factors that influence financial awareness of young adults. The survey is conducted through the use of classroom-based survey on a population of collegeage students at Western Michigan University in Kalamazoo, Michigan. As a result, we found that although significant improvement was not present between the pre and post-course surveys, the student’s perception of their personal knowledge and confidence in applying the topics tested significantly improved throughout the course of the semester. In conclusion, we believe that further research should be examined into …

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 Impact Of Firm Size, Job Embeddedness, And Job Engagement On Turnover In Public Accounting Firms, Amy Cooper

Dissertations

Retention in public accounting firms has been and continues to be a top concern in the accounting profession. The direct and indirect cost of turnover; the decrease in accounting enrollment and graduation; the Great Resignation; and changes to work environments due to the pandemic elevate what was already a serious problem into a critical problem for the accounting profession. The size of public accounting firms is a well-used descriptor when employees talk about where they work. The purpose of this study was to examine the role of the size of firm in predicting an employee’s level of job embeddedness and …

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, …

Transition To The New Revenue Standard: A Study Of Firms’ Decisions To Adopt Asc 606 Early, Irene Y. Zhang

Dissertations

The Financial Accounting Standards Board has issued a new revenue standard through a series of updates since May 2014 (collectively, ASC 606). The standard allowed firms to adopt it a year early before the required effective date. This study provides evidence of the adoption effects of ASC 606 on firms’ financials and examines the relationship between the likelihood of early adopting ASC 606 and firm-specific characteristics. The results show that early adopters are distributed across 12 industries and 40% of them are concentrated in the computer programming and software industry. Early adopters in the software industry reported the largest cumulative …

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 …

Fraud And The Audit Expectation Gap, Samuel Pelumi Olatunde

Honors College Theses

This study seeks to explore the expectation gap Georgia Southern University business and non-business majors have toward the work of an auditor. This study aims to assess the understanding of Auditors' responsibility for preventing and detecting fraud. This study will help assess the roles of an auditor, a forensic accountant, and management in fraud detection and prevention. The study will also highlight the importance of equipping students with accounting knowledge relevant to the business environment. The research for the study is conducted through a survey questionnaire and interpreted with Excel software. The hypothesis is that students that are majoring in …

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.