Accounting Commons^™

Open Meeting Agenda, May 4–5, 2021, Virtual, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Open Meeting Minutes — May 4–5, 2021, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

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.

Business Accounting Pac Minutes- May 13,2021, Meghan Jennings

PAC Minutes

No abstract provided.

Technology In Accounting: A Qualitative Study Of Undergraduate Preparedness, Alyssa Dingus

Undergraduate Honors Theses

Throughout history, technology has had a major impact on every profession and how certain tasks are performed. In recent years, technology has accelerated at an astonishing rate causing a total shift in the valuable skillsets of young professionals. Accounting is no exception to this shift and, as technology continues to advance, emerging accounting professionals will no longer be expected to enter the workforce only with basic pen-and-paper accounting knowledge. Instead, they will also be expected to possess analytical skills and be prepared to apply and learn the newest technology on the market. However, the traditional accounting curriculum does not focus …

Etsu's Accounting Program: Creating Cpas, Christopher Jones

Undergraduate Honors Theses

Becoming a Certified Public Accountant (CPA) is the goal of many aspiring accountants. Universities and colleges prepare students to gain the necessary skills to pass this certification exam; however, the CPA exam is increasingly difficult, and students continuously struggle trying to pass all four parts of the CPA exam. The goal of this research project is to gain a better understanding of how ETSU can better prepare students to become CPA exam ready, since this certification leads to increased job opportunities, pay, etc. A survey was sent out to 90 previous graduate students at ETSU with both multiple choice and …

Implications Of Emerging Technologies On The Accounting Profession, Collin Peace

Undergraduate Honors Theses

Automation recently implemented for some and awaiting to be implemented for others is set to revolutionize the field of accounting, as well as the roles and responsibilities of those who work in it. This study will present and analyze the impacts of current emerging technologies on the accounting profession through first-hand interviews with current accounting professionals. Secondary data obtained will provide the reader with the proper context and background of these technologies, while the primary data acquired from the interviews will explain the implications such technologies will have or are currently having in their respective companies/firms. The results of this …

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 in …

The Impact Of Fresh Eyes: How A Change In The Engagement Team Impacts The Reporting Of Internal Control Material Weaknesses, Hannah Elizabeth Richards

Accounting Dissertations - Archive

Regulators have repeatedly debated mandatory auditor rotation. Proponents emphasize the benefits that a new auditor brings, specifically, improved independence and a fresh perspective, leading to higher quality audits. However, opponents argue that changing auditors is costly and impedes audit quality. The United States currently requires audit partner rotation, but it is not clear that partner change alone significantly impacts audit outcomes. In this dissertation, I provide evidence that the fresh perspective brought about by changes in the engagement team improves the detection and reporting of internal control material weaknesses (ICMW) after controlling for the likelihood of the existence of ICMW. …

Can Beps Project Mitigate Double Non-Taxation Of Multinational Corporations?, Sajana Tamang

Honors Theses

The purpose of this study is to determine whether the BEPS project can mitigate double nontaxation of multinational corporations. This study performs case studies on two multinational corporations: Apple and Starbucks to figure out how they behave in order to avoid taxes and see if there are behavioral differences in response to claims by the European authorities that they did not pay their fair share. It explains and compares their tax-paying strategies to figure out how they may behave with respect to new rules implemented by the BEPS project in the future. Through case studies from Apple and Starbucks, the …

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 …

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

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. …

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 …

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 what …

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 …

Are Small Businesses The Framework For A Successful U.S. Economy?, Carson Clevenger

Accounting Undergraduate Honors Theses

This thesis will investigate the impact of small businesses on the United States’ economy. I will be assessing several impact areas including gross domestic product, employment, and local economy contribution. This thesis will cover a study from the time periods of 1998-2014 of the gross domestic product and employment levels and will use numbers from the years of 2018- present for other impact areas. Furthermore, I will be analyzing certain sectors of the economy, comparing small businesses contribution to corporate contribution, in order to discuss if small businesses are necessary for our country’s successful economy.

An Analysis Of Accounting Principles Through Case Studies, Marisa Panasci

Honors Theses

The purpose of this thesis is to analyze various accounting principles through an evaluation of fictional and non-fictional case studies that helps to create an understanding of accounting philosophies in real-world situations. In contrast to the more traditional research approach to a thesis, I was given 10 cases to dissect specific questions regarding economics, ethics, accounting methodologies, personal experiences and more. Dr. Dickinson led this course to allow time for presentations with accounting professionals in tandem with complex questions about films, readings, and cases that challenged us to think outside the box. We also participated in accounting case competitions to …

An Examination Of Accountancy Through Case Studies, Evan Poag

Honors Theses

This thesis consists major accounting topics that are encompassed in the profession of accounting. Thanks to this thesis, I can say that I have a much more thorough understanding of the constantly evolving environment that is accounting. The University of Mississippi allows members of the Sally McDonnell Barksdale Honors College to write the thesis as part of a class titled Accountancy 420, which is taught by Dr. Victoria Dickinson.

Furthering Accounting Education Through Case Studies, Collin Short

Honors Theses

This thesis includes eleven case studies. The case studies include information regarding relevant global accounting topics. Additionally, the information provides a more detailed dive into an understanding of accountancy and how it relates to ones’ future career path in industry.