How Much Does Imprecision In Accounting Measurement Enhance Value?,
2020
CUNY Graduate Center
How Much Does Imprecision In Accounting Measurement Enhance Value?, Ying Liang
Dissertations, Theses, and Capstone Projects
Theory on real effects suggests that more precise accounting does not necessarily improve investment efficiency. However, with investment efficiency mostly unobservable, empirical assessment of the theory is rare. This paper develops an empirical framework based on Kanodia et al. (2005) to structurally estimate the effect of imprecision in accounting measurement on investment efficiency. My estimates suggest that imprecision in accounting measurement has mitigated over-investment in capital expenditures and R&D by 28.6% and 4.9%, respectively. On average, firms still over-invest relative to the first-best full-information benchmark. In counterfactual analyses, my estimates suggest that the optimal investment efficiency could be achieved by …
The Fundamentals Of Financial Accounting: A Compilation Of Case Studies,
2020
University of Mississippi
The Fundamentals Of Financial Accounting: A Compilation Of Case Studies, Grace Anne Harlan
Honors Theses
Financial accounting encompasses many topics such as different accounting methods, ethical practices, financial reporting, and more. Dr. Victoria Dickinson assigned students twelve case studies, each covering a different category of financial reporting, including case studies about accounting methods, accounting standards, and financial statements. The cases are designed to help students understand real examples, think critically to solve problems, and develop strong research and collaboration skills. At the conclusion of this course, students had an improved technical knowledge of accounting and a better understanding of the importance of proper financial accounting methods. The knowledge learned will continue to benefit students in …
Risk Management Strength And Financial Disclosure Quality,
2020
University of New Mexico
Risk Management Strength And Financial Disclosure Quality, Cristina Bailey, Joshua J. Filzen
Accountancy Faculty Publications and Presentations
Enterprises are increasingly incorporating risk management functions into their operations. This is usually accomplished by establishing a board-level risk committee, hiring a chief risk officer (CRO) or both. There are some positive effects associated with having these roles, and the following study shows the association between these positions and the characteristics of public risk disclosure statements.
An Analysis Of Fraud In The Context Of Depreciation Manipulation,
2020
Portland State University
An Analysis Of Fraud In The Context Of Depreciation Manipulation, Sydney G. Jackson
University Honors Theses
Accounting scandals such as Waste Management and Hertz Global Holding's shatter investor confidence, destroy employee retirement plans, and negatively impact the U.S. economy as a whole. By having a clear understanding of the internal and external forces that drive the motivation of fraud, accountants and businesses are better able to prep and set proper internal controls. As proper internal controls prevent fraud, this thesis will explore catching fraud through financial implications, by focusing specifically on the fraud committed through depreciation. In this paper, I will examine prior research related to fraud motivation and consequences. As an analysis of fraud in …
Virtual Spring Meeting Of The Council Of The American Institute Of Certified Public Accountants, May 20, 2020. With Index,
2020
University of Mississippi
Virtual Spring Meeting Of The Council Of The American Institute Of Certified Public Accountants, May 20, 2020. With Index, American Institute Of Certified Public Accountants. Council
Association Sections, Divisions, Boards, Teams
No abstract provided.
Virtual Spring Meeting Of The Council Of The American Institute Of Certified Public Accountants, May 20, 2020,
2020
University of Mississippi
Virtual Spring Meeting Of The Council Of The American Institute Of Certified Public Accountants, May 20, 2020, American Institute Of Certified Public Accountants. Council
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting Highlights May 18-21, 2020 Videoconference,
2020
University of Mississippi
Auditing Standards Board (Asb) Meeting Highlights May 18-21, 2020 Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb), Meeting Agenda, May 18-21, 2020, Videoconference (Zoom) (Times Are Est),
2020
University of Mississippi
Auditing Standards Board (Asb), Meeting Agenda, May 18-21, 2020, Videoconference (Zoom) (Times Are Est), American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Corporate Social Responsibility Reporting: The Case Of The Fashion Industry,
2020
University of Connecticut
Corporate Social Responsibility Reporting: The Case Of The Fashion Industry, Karina Zhao
Honors Scholar Theses
This paper examines the nature of corporate social responsibility (CSR), with a focus on corporations within the fashion industry. First, I discuss the evolution of CSR from its origin in the 1930s until present day, along with global trends that have risen in respect to emerging economies, industry sectors, and regulatory change. Then, I summarize factors that motivate firms to prepare and provide CSR reports – i.e., the determinants of voluntary disclosure of CSR reports. In addition, I discuss to what extent these reports are regulated and assured across the globe, as an increasing number of corporations participate in disclosing …
“For Richer Or Poorer” Impact Of Marriage On Career Outcomes By Kaden Lefevre,
2020
Brigham Young University
“For Richer Or Poorer” Impact Of Marriage On Career Outcomes By Kaden Lefevre, Kaden Lefevre
Marriott Student Review
Discussion of affects of marriage on career outcomes.
Six Steps To Starting A Successful Business,
2020
Brigham Young University
Six Steps To Starting A Successful Business, Chandler Allen
Marriott Student Review
For anyone who is interested in starting their own business, Chandler Allen provides a clear and concise overview outlining how successful startups are founded and managed. We all know that entrepreneurship is risky and that startups often fail, but following Allen’s formula can help entrepreneurs avoid potential pitfalls and achieve sought-after success in just six steps.
Three Solutions To Your Audit Lag Problems,
2020
Brigham Young University
Three Solutions To Your Audit Lag Problems, Joseph Knighton
Marriott Student Review
Audit lags are a problem. In this article, Joseph Knighton lays out three factors CPA firms can consider to reduce their lags.
What's The Big Idea With Alternative Lending?,
2020
Brigham Young University
What's The Big Idea With Alternative Lending?, Rebekah Jensen
Marriott Student Review
Alternative lending is a growing phenomenon that is replacing the traditional way of acquiring loans from banks. They are especially popular with small businesses seeking funds to get started. Read this article to learn about the advantages and disadvantages of alternative lending to determine whether it is the best option for you.
Law School News: Staff Person Of The Year: Ann Marie Thompson 05-12-2020,
2020
Roger Williams University School of Law
Law School News: Staff Person Of The Year: Ann Marie Thompson 05-12-2020, Michael M. Bowden
Life of the Law School (1993- )
No abstract provided.
A Compilation Of Accounting Case Studies,
2020
University of Mississippi
A Compilation Of Accounting Case Studies, Richard Brohaugh
Honors Theses
This thesis compiles twelve case studies provided by Dr. Victoria Dickinson. Each of these cases, which were performed over the course of the 2018-2019 academic year, presented accounting problems that used both fictional and real-world situations to provide an experiential approach to learning. These cases presented numerous types of business problems and challenged me to better understand the various dimensions of accountancy, ranging from data analytics to banking and finance. The procedures used to gather solutions and data for each of the cases were unique, but for each case, I was able to learn how to research potential issues and …
The Super Bowl And Individual State Income Taxes,
2020
Georgia Southern University
The Super Bowl And Individual State Income Taxes, Benjamin T. Cosby
Honors College Theses
Every year the NFL Super Bowl is held in a different state. Due to the differing state income tax rates, there appears to be an incentive for the NFL Super Bowl to be held in some states over others. Over the past 21 years, the Super Bowl has occurred more often in low tax states, but after analyzing the relationships between state income tax rates, average state temperatures, and the states in which the Super Bowl has been held, it appears that average state temperature is a more important factor in determining the location of the Super Bowl, not state …
A Compilation Of Case Studies Focusing On Financial Reporting Issues,
2020
University of Mississippi
A Compilation Of Case Studies Focusing On Financial Reporting Issues, Haydn Brown
Honors Theses
The following thesis is a compilation of case studies that focuses on various financial reporting and accounting topics. Each case addresses different topics using real world examples of specific companies. The thesis demonstrates the understanding of Generally Accepted Accounting Principles and was completed under the supervision of Victoria Dickinson to satisfy the requirements for the University of Mississippi, Sally McDonnell Barksdale Honors College, and Patterson School of Accountancy, and ACCY 420 course in the 2018-2019 academic year.
A Compilation Of Case Studies On Modern Issues And Applications Of Accounting,
2020
University of Mississippi
A Compilation Of Case Studies On Modern Issues And Applications Of Accounting, Tyler Butler
Honors Theses
Over the academic year spanning from 2018 to 2019, I attained knowledge of the accounting profession and applications of accounting techniques that have arisen from modern needs in the professional world. Having since spent the summer working as an accountant for a private construction company, I have been able to apply the knowledge in a real-world setting. For the thesis requirement, I thoroughly completed case studies on a variety of topics related to accounting. Each of the sections have been completed in case format with attention to readability and thoughtful presentation of information. Every case began with a problem to …
A Comprehensive Analysis Of The Accounting Environment And Procedures Through A Series Of Case Studies,
2020
University of Mississippi
A Comprehensive Analysis Of The Accounting Environment And Procedures Through A Series Of Case Studies, Ryan Mccarty
Honors Theses
The following thesis is a culmination of twelve case studies completed throughout the academic year of 2018-2019 under the direction of Dr. Victoria Dickinson, as a requirement of the Sally McDonnell Barksdale Honors College and completion of the ACCY 420 course. Each case study is independent of the next, and is an in-depth response to questions and theories that are found outside of this document. Each analysis is accomplished by myself alone and through the studies of Financial, Managerial, and Cost accounting courses in my career at the University of Mississippi. The thesis is intended to analyze accounting procedures and …
The Book Of Twelve Accounted For Cases,
2020
University of Mississippi
The Book Of Twelve Accounted For Cases, Ty Craig
Honors Theses
This thesis is comprised of twelve case studies. The case studies were completed in conjunction with Professor Dickinson's ACCY 420 course. Each case is independent and has its own abstract.
