Accounting Commons^™

A Study Of Accounting And Economic Concepts With Reflection On Various Speakers, Kaitlin Seiberlich

Honors Theses

This thesis contains a series of twelve cases covering various accounting and economic concepts, including five cases providing a deeper analysis of Alphabet Inc. in relation to audit, tax, and advisory strategies formed based on public information and the company’s annual financial statements. The case topics were directed by Victoria Dickinson in accordance with the standards set by the Sally McDonnell Barksdale Honors College at the University of Mississippi. A few of the more technical issues covered in this thesis include a discussion on asset measurement practice, the completion of an excel certification course, and the effects of the Financial …

Black Homelessness In Los Angeles, Dezmin Hemmans, Rosemary Kim

Honors Thesis

Throughout American history, Black people have experienced disproportionate amounts of racism, inequity, and lack of resources. This systemic lack of resources and disparities contribute to an overall lack of individual economic development. These factors were further emphasized following the COVID 19 pandemic, which, increased the separations between others. At the start of the Reconstruction Era, the recently freed enslaved faced homelessness as they left plantations penniless with nowhere to go. They were met with both de facto and de jure segregation codified through restrictive covenants, deed clauses that restricted the sale of property to Black people (Cite). Today, Black people …

A Comprehensive Study Of Accounting Methodologies Through Case Studies, Sahara Karki

Honors Theses

This honors case study aims to study the different areas in accounting and dig deeper into some of the accounting scenarios used in the real world. This research is based on different case studies done in the classroom done by analyzing the financials of different companies. These case studies provide students a great opportunity to understand the different accounting concepts by researching and analyzing real-life topics and situations faced by some of the top companies in the nation. This also allowed students to meet professionals from the particular industry to discuss and understand the accounting methodologies and apply that to …

The Influence Of Culture On The Accounting Profession: An Investigation Into The Implementation Of The Oecd's Inclusive Framework On Beps In The United States And Germany, Vivian Francis

Honors Theses

This research investigates the United States and Germany’s implementation of the OECD’s Inclusive Framework on BEPS and assesses the degree to which each country’s response was influenced by its culture. The objective of this research is to present a perspective on how international accounting regulations can take cultural characteristics into consideration in order to produce their desired outcomes. For the purpose of this thesis culture is defined and quantified through the framework developed by Geert Hofstede. Furthermore, this thesis investigates the relationship between the neoliberal political paradigm and the role of culture in accounting. This research uses a combination of …

Downfalls Of Economy Leading Small Businesses: A Study Of Corrective Actions, Alexis N. Davis

Honors College Theses

This study explores the significance of inappropriate accounting procedures and their detrimental effects on small businesses. This conceptual study is centered around small business decisions made by decision makers with weak understanding of financial literacy. The study highlights a series of improvements to weak internal controls that are not uncommon in small businesses.

Comprehensive Analysis Of Financial Accounting Through Series Of Case Studies, Tyler Anderson Burke

Honors Theses

This thesis is a collection of eleven case studies that were compiled during the 2020-2021 school year. The cases studies focus on a variety of topics concerning the field of accountancy. Over a period of two semesters, the cases were researched and written independently and in a group setting. The cases studies that were written with my fellow group members resulted in a group case competition at the end of the course. This thesis was developed under the guidance of Victoria Dickinson, Ph.D., CPA.

Case Studies In Accountancy, Michael Keene

Honors Theses

Case Studies in Accountancy is a compilation of case studies completed in fulfillment of ACCY 420. My cases are titled as followed: A Tale of Two Cities, Financial Statements, Presidential Debate, Tax Cuts and Job Act and Taxodus, Professional Interview, Financial Crisis, Case Competition Amazon Overview, Case Competition Amazon Audit Analyst, Case Competition Amazon Tax Advisor, Case Competition Amazon Advisory Consultant and Case Competition Amazon’s Equity Position. These cases covered a variety of topics in the world of accountancy as well as touching on our personal lives. In the first semester of the course, cases were typically individual before moving …

Financial Accounting Case Studies, Mark Miller

Honors Theses

The purpose of this thesis is to study and reflect on a variety of different aspects of the accounting profession and the professional world at large. Over the course of two semesters, we engaged independently and collectively with our peers in some of the deepest dives into our future profession of our academic careers. Each of the initial cases broadened my horizons and brought to light much of accounting that I had yet to be exposed to. Ultimately in the second semester we were divided into groups to work on series of cases revolving around one major business entity. In …

Accounting Case Studies, Jack Mcinnis

Honors Theses

Accounting Case Studies is a compilation of independent case studies performed during the Honors Accounting 420 class. The case studies consisted of multiple performed individually, and a case competition with an assigned group. The case studies I performed individually consist of an assessment between the two cities I was interested in beginning my career in, a case study about the presidential debate in 2020, an evaluation of the optimal corporate tax, a mentorship interview, and an analysis of the 2008 housing crisis in the United States. My group for the case study included my fellow classmates; Francena Sekul, Caitlyn Henry, …

Comprehensive Review Of Accounting: A Case-By-Case Study, Cristina Trefry

Honors Theses

This thesis was prepared to investigate a variety of accounting scenarios to further learn and challenge student’s notion of accounting. These accounting scenarios were in the form of 11 case studies done over the course of September 2020 to April 2021. These case studies highlighted a wide variety of accounting concepts, and even challenged students to a case competition highlighted in cases 6 through 10. These case studies not only challenged students to think about accounting concepts in a different light, but also to learn more about the field they are going into through personalized cases. These personalized cases allowed …

Escaping From The Dilemma Of Corporate Bribery, Singapore Management University

Perspectives@SMU

CUHK research finds firms located in regions with more corruption cases protect themselves by speeding the recognition of bad news and delaying the recognition of good news

Nlr Eats: A Nonprofit To Feed Hungry Kids, Sydney Eagan

Accounting Undergraduate Honors Theses

Organization Description: Dog-Town Eats is a not-for-profit organization set up in North Little Rock, Arkansas, for the purpose of providing nutritious meals to underprivileged children on the weekends. The organization will also strive to provide meals when children are not in school over the summer months.

Specific Concept: Dog-Town Eats would like to purchase a food truck as well as supplies to offer meals. The organization will progressively expand to the areas surrounding North Little Rock and then eventually the entire state of Arkansas.

Market Description: Children who do not have the means of finding and or providing themselves …

Accounting Internship Thesis - Koch Industries, Casey Rivero

Accounting Undergraduate Honors Theses

This thesis outlines my accounting internship experience with Koch Industries during the summer of 2021. It describes the company's background, explains my role and responsibilities throughout the summer, and details the tools and technology I worked with. This thesis shows what is to be expected of the present day accountant and bridges the gap between university course material and real-life corporate application.

Conway Properties Llc, Cody Conway

Accounting Undergraduate Honors Theses

This thesis shows the business model for Conway Properties, LLC.

The Timing Of Insider Trading And Management Forecast Credibility, Xiaozhe Gu

Accounting Dissertations - Archive

In this paper, I study how past insider trading patterns affect management forecast credibility. I first hypothesize and find that, due to litigation concerns, executives are unlikely to use a “pump-and-dump” strategy to maximize trading profits. Instead, they issue more accurate and conservative management earnings forecasts before insider sales. I then document that insider sales after forecasts have signaling content. Specifically, firms where a higher fraction of insider sales occurs shortly after the forecast enjoy higher forecast credibility in the future. This effect is more pronounced when firms are difficult to value and less pronounced when firms show traces of …

Theranos: Case Study And Examination Of The Fraud Triangle, Abbey Jennings

Finance Undergraduate Honors Theses

Fraud is a serious issue which carries significant implications. Fraud committed by top level managers is particularly grievous, as it ripples through a firm, harming the company’s shareholders, employees, and credibility, while posing a threat to individuals and society (Zahra, et al.). A common framework in auditing, the fraud triangle, outlines three factors that if present, increase the risk or enable fraud to occur. The three factors are incentive, opportunity, and rationalization to commit fraud (Barlow).

In 2018, the Securities and Exchange Commission (SEC) charged Elizabeth Holmes, founder and CEO of a supposedly groundbreaking health tech company, Theranos, with what …

Colgate-Palmolive Customer Development Finance Internship: A Collection Of Journals Entries & Testimonials Of Professional Development, Braden Byrum

Finance Undergraduate Honors Theses

This is a collection of journal entries and testimonials to professional development that I received from my internship with Colgate-Palmolive on the Walmart team. Over the span of three months it serves as a reflection on my purpose and inflictions throughout my day to day during my internship. The skills developed during this experience are monumental in professional development but also expand into my personal life. These themes are relevant to the life ahead of me and this collection will serve as an endorsement to that.

The Effect Of 100 Percent Population Testing On The Perception Of Cpa Firms With Limited Liability Exposure, Brock Revels

Honors Theses

The present study investigates whether retail investors believe that a CPA firm’s liability exposure or the type of evidence collected by the firm impacts their ability to remain unbiased during the audit. This study is inspired by calls for further research pertaining to the benefits and effectiveness that big data can provide to the audit industry or whether it could lead to more regulation. After receiving approval for the study by the Institutional Review Board, retail investors responded to an experiment in order to gather information for the study. The results indicate that retail investors believe that a CPA firm’s …

Fraud Risk Management To Detect And Prevent Employee Fraud In Small Rural Businesses, Daphne Yuying Bishop

Doctoral Dissertations and Projects

This section provides discussion and research results of this study. The researcher used qualitative multiple case study to explore how small rural businesses establish Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal controls to deter and prevent employee fraud. A qualitative multiple case study was based on the fraud diamond theory. Thirty small business owners or managers located in rural areas were interviewed to gain a greater understanding of the effectiveness of internal control in small rural businesses. After thematic analysis, the researcher identified seven major themes: (a) management’s commitment to integrity and ethical value, (b) identifying high-risk …

Impact Of The Quality Of Esg Reporting On Profitability Of Trucking And Oil Companies, Diane Meng

Honors Scholar Theses

A growing number of companies have been providing disclosures regarding ESG issues and goals in their financial reports. Studies have investigated the association between the quality of ESG reporting and the financial performance of various companies, which showed various results. However, the association between the two factors remains unclear. In this study, I examine the relationship between the quality of ESG reporting and the profitability of companies in the trucking and oil industries from 2011 to 2020. I predict that greater quality of ESG reporting results in higher profitability of companies in both industries. Overall, the results of this study …