Open Meeting Minutes, May 5, 2020,
2020
University of Mississippi
Open Meeting Minutes, May 5, 2020, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
A Study Of The Product Development Process For The Transparent Kitchen Knife Block,
2020
University of Mississippi
A Study Of The Product Development Process For The Transparent Kitchen Knife Block, Benjamin Payne
Honors Theses
The purpose of this document is to summarize the research and planning, design, market evaluation, cost analysis, and production process for a kitchen knife block. The team began by researching multiple knife block designs and evaluating what strengths and weaknesses existed with the basic models that are currently offered in different marketplaces. After collecting data on material costs and discussing different design features, the team created a survey in order to gauge consumer preferences and gain a better understanding as to what features and price point the average customer would consider purchasing. The resulting information was used to create an …
Amendment To The Effective Dates Of Sas Nos. 134–140; Statement On Auditing Standards, 141 (May 2020),
2020
University of Mississippi
Amendment To The Effective Dates Of Sas Nos. 134–140; Statement On Auditing Standards, 141 (May 2020), American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Managing The Going Concern Risk In An Uncertain Environment An Analysis Of Regulatory Guidance And Financial Relief For The Covid-19 Pandemic,
2020
California State University, Chico
Managing The Going Concern Risk In An Uncertain Environment An Analysis Of Regulatory Guidance And Financial Relief For The Covid-19 Pandemic, Nicholas C. Lynch, Michael F. Lynch, Charles Cullinan
Accounting Department Faculty Journal Articles
manufacturing company Regal Beloit reports that it has drawn $255 million on its line of credit, even though it "has a strong balance sheet and does not currently intend to use the borrowed proceeds, but believes an abundance of caution regarding its cash position is prudent at this time." Management's Responsibility The responsibility to prepare financial statements on a going concern basis under U.S. GAAP and the International Financial Reporting Standards (IFRS) falls on management. Managers must look forward for a "reasonable period of time," defined as 12 months from the financial statement issue date or 12 months from the …
Maximizing Returns For Investors Using Modern Portfolio Theory And The Efficient Frontier,
2020
Utah State University
Maximizing Returns For Investors Using Modern Portfolio Theory And The Efficient Frontier, Charity Smith Parkinson
Undergraduate Honors Capstone Projects
There exists an efficient frontier upon which there is an optimal point of allocation of an investor’s assets among different types of investment vehicles. Identifying this point and allocating a portfolio accordingly allow an investor to capture the highest market return with the least amount of risk. This research study offers a model which can be used to find this optimal investment allocation and discusses the challenges and assumptions associated with using it. Using techniques discussed in Markowitz (1952), we obtain the optimal allocation of wealth for two portfolios of 13 and 12 assets, respectively. Such a model is not …
Frauds In K-12 School Districts,
2020
University of Northern Iowa
Frauds In K-12 School Districts, Cassandra Lorraine Zinnel
Honors Program Theses
When a child is dropped off at school, thinking a fraud could happen would be the farthest thing from one’s mind. This paper will be examining school frauds happening in five different states to see any trends within the data. The investigated trends included how the frauds were discovered, how the patterns of cases looked in the last 15 years, and which controls were defective that allowed the fraud to occur. The paper analyzes the state auditor reports from several states dealing with school frauds. This paper will demonstrate an understanding of why school frauds happen and why they happen …
A Case Study On Whether A Business Should Own Or Lease Its Real Estate,
2020
University of Arkansas, Fayetteville
A Case Study On Whether A Business Should Own Or Lease Its Real Estate, Benjamin Cooper
Finance Undergraduate Honors Theses
Businesses are continually faced with many difficult decisions to make daily that can have a significant impact on their success. Whether it is if they should adopt a new accounting practice, work with a new supplier, or push into a new consumer sector, these decisions will affect their operations and long-term plans. One of these major decisions that a business has to make is whether they should own or lease their real estate. Depending on the size, type, and scope of a business this decision could be made differently but for certain companies there is definitely a correct answer. Buying …
Cases Concerning The Accounting Profession,
2020
University of Mississippi
Cases Concerning The Accounting Profession, Samuel Crews
Honors Theses
These case studies were conducted to investigate different matters in the accounting profession. They range from topics on comparisons of cities to the impact of political decisions on the economy to an investigation of a company's financial statements.
Negotiations Between Mother Nature And Man's Most Powerful Creation: The Environmental Crisis And The Corporate Paradigm,
2020
University at Albany, State University of New York
Negotiations Between Mother Nature And Man's Most Powerful Creation: The Environmental Crisis And The Corporate Paradigm, Drew Zaweski
Accounting
I came to the University at Albany intending to study accounting. While here I decided to add communication as a minor and was privileged to enroll in courses beyond the scope of, yet still relatable to, accounting. Such courses include the Theory of Organizational Communication, Studies in Public Persuasion - Communication in Professional Contexts, and Conference and Group Leadership all taught by Dr. Patricia Gettings; another was Environmental Economics taught by Mary Mallia. Throughout my time at the University at Albany, one of my favorite educational experiences has been when I am able to make connections between classes and across …
Impact Of Salt Deduction Cap On Individual Tax Liability,
2020
The University of Southern Mississippi
Impact Of Salt Deduction Cap On Individual Tax Liability, Mahum Chaudhry
Honors Theses
The Tax Cuts and Jobs Act of 2017 placed a cap of $10,000 on the State and Local Tax deduction. A survey was carried out to compare individuals' tax liability in 2017 (before the cap) with their tax liability in 2018 (after the cap). The results suggest that fewer people itemized in 2018, and most belonged to the high-income group. Many individuals who itemized in 2018 also saw an increase in their federal tax liability. Most individuals with less than $100,000 yearly income opted for the standard deduction and saw a decrease in their federal tax liability in 2018 (in …
The Impact Of Big Data On Audit Evidence And The Level Of Assurance,
2020
The University of Southern Mississippi
The Impact Of Big Data On Audit Evidence And The Level Of Assurance, Sachin Yadav
Honors Theses
This study seeks to establish the relationship between Big Data and its impact on the quality of audit evidence and the level of assurance perceived by the end-users. Currently, auditors rely on sampling to provide reasonable assurance that a company’s financial statements are materially in accordance with a country’s Generally Accepted Accounting Principles (GAAP). With Big Data, auditors can minimize the risk posed by sampling, and therefore, provide a reasonable level assurance. The present study examines financial statement users’ perceptions of the level of assurance when auditors present unqualified opinions using Big Data during the audit engagement. It observes this …
Digitalisation Of Smes In Singapore: An Institute Of Higher Learning-Enterprise Partnership Model,
2020
Singapore Management University
Digitalisation Of Smes In Singapore: An Institute Of Higher Learning-Enterprise Partnership Model, Benjamin Huan Zhou Lee, Gary Pan
Research Collection School Of Accountancy
An SME had commissioned a team of five accounting students to develop a forecasting model using analytics. The student team was from the Accounting Analytics Capstone (SMU-X) course offered by the School of Accountancy, Singapore Management University (SMU), in January 2018. For this project, the student-consultants applied their knowledge of accounting data and analytics, combining it with a multidisciplinary approach to solve real-world complex financial analytical problems that have real-time consequences.
Does Litigation Deter Or Encourage Real Earnings Management,
2020
Singapore Management University
Does Litigation Deter Or Encourage Real Earnings Management, Sterling Huang, Sugata Roychowdhury, Ewa Sletten
Research Collection School Of Accountancy
In this paper, we rely on an exogenous shock to examine the impact of litigation risk on real earnings management (REM). We conduct differences-in-differences tests centered on an unanticipated court ruling that reduced litigation risk for firms headquartered in the Ninth Circuit. REM increases significantly following the ruling for Ninth-Circuit firms relative to other firms, consistent with litigation risk deterring REM. Additional analyses reveal that REM rises more following the ruling when firms issue more optimistic disclosures. The evidence is consistent with litigation deterring REM by constraining managers' ability to issue optimistic and misleading disclosures that can conceal the myopic …
Perceived Stakeholder And Stockholder Views: A Comparison Among Accounting Students, Non-Accounting Business Students And Non-Business Students,
2020
Columbus State University
Perceived Stakeholder And Stockholder Views: A Comparison Among Accounting Students, Non-Accounting Business Students And Non-Business Students, Anju A. Shajan
Theses and Dissertations
In this study, I tested the perceived attitudes of students towards Corporate Ethics and Social Responsibility (CESR). I assessed whether students within a particular major are more or less likely to exhibit ethical reasoning compared to students within other majors. Specifically, I tested the perceived differences in stakeholder and stockholder views among accounting, business, and non-business students. I conducted the study utilizing the Perceived Role of Ethics and Social Responsibility Scale (PRESOR) while controlling for gender, age, work experience, and degree of religiosity. Results show that accounting students generally have a higher perception of stakeholder views and a lower perception …
Proposed Revised Interpretation: Records Requests, May 1, 2020, Comments Are Requested By September 30, 2020; Exposure Draft (American Institute Of Certified Public Accountants), 2020, May 1,
2020
University of Mississippi
Proposed Revised Interpretation: Records Requests, May 1, 2020, Comments Are Requested By September 30, 2020; Exposure Draft (American Institute Of Certified Public Accountants), 2020, May 1, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Financial Accounting Case Studies,
2020
University of Mississippi
Financial Accounting Case Studies, Paul Andress
Honors Theses
This thesis is a combination of twelve different accounting case studies. These cases represent a culmination of two semesters’ worth of research on various topics that will help my career as an accountant. The cases range from company case studies to in-class activities including an excel certification course. The cases caused me to think critically about topics that affect the accounting profession which are not typically covered in my accounting course work. For example, the cases investigated Brexit, the financial crisis of 2008, and universal basic income. Also, the cases provided me with advice through interviews with experienced people in …
A Comprehensive Evaluation Of Accounting Methods And Applications Through Case Studies,
2020
University of Mississippi
A Comprehensive Evaluation Of Accounting Methods And Applications Through Case Studies, Dorothy Meachum
Honors Theses
This following thesis is a compilation of the case studies assigned by Dr. Victoria Dickinson, in fulfillment of the requirements for the University of Mississippi, Sally McDonnell Barksdale Honors College, and the Professional Research and Development Thesis Program. Each of the twelve case studies pertains to a different topic or problem concerning the application of accounting standards, accounting principles, or financial statement preparation and analysis. In addition, these cases present the application of accounting studies to real world scenarios, incorporating various fields such as finance, investments, risk assessment, and economics. Each of the financial cases introduced a company using their …
The Negative Impact Of Ambulatory Acquisitions On The Cost Of Business Health Insurance,
2020
Liberty University
The Negative Impact Of Ambulatory Acquisitions On The Cost Of Business Health Insurance, Elizabeth Thomas Koss
Doctoral Dissertations and Projects
This dissertation research study was designed to contribute to the growing body of academic knowledge regarding the increase in acquisition activity (Capps, Dranove, & Ody, 2018) and the annual increase in the cost of health insurance premiums for small to middle size businesses (Camilleri, 2018; Cowley, 2004; D’Arrigo, 2019; Guo & Tao, 2015). This research specifically addressed the HCPCS billing rates of procedures before and after acquisition. Further, it examined the annual increase in percentage of ambulatory physicians compared to the increase percentage in health insurance premiums. Finally, the increase in health insurance premiums was evaluated based on age, type …
The Strategic Disclosure Of Currency Headwinds And Tailwinds,
2020
University of Arkansas, Fayetteville
The Strategic Disclosure Of Currency Headwinds And Tailwinds, Kevin Butler
Graduate Theses and Dissertations
In this study, I examine whether companies are more likely to disclose revenue growth adjusted to remove the effects of foreign currency fluctuations (constant-currency revenue growth rates) when currency fluctuations decrease revenue growth (i.e., there is a currency headwind) than when currency fluctuations increase revenue growth. Public companies increasingly cite non-GAAP performance metrics when announcing earnings. While regulators see value in non-GAAP reporting, they continue to express concern that it is carried out inconsistently and in a misleading manner. Because the disclosure of constant-currency revenue growth is discretionary, companies have an incentive to strategically disclose it only when it benefits …
Checklists And Illustrative Financial Statements : Not-For-Profit Entities, April 30, 2020,
2020
University of Mississippi
Checklists And Illustrative Financial Statements : Not-For-Profit Entities, April 30, 2020, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
