Open Access. Powered by Scholars. Published by Universities.®

Accounting Commons™

Open Access. Powered by Scholars. Published by Universities.®

40,562 Full-Text Articles 17,859 Authors 11,863,358 Downloads 227 Institutions

All Articles in Accounting

Faceted Search

40,562 full-text articles. Page 255 of 480.

A Study Of Financial Reporting Principles Through Analysis Of Case Studies, Molly E. Maroney 2020 University of Mississippi

A Study Of Financial Reporting Principles Through Analysis Of Case Studies, Molly E. Maroney

Honors Theses

The following thesis provides solutions to twelve case studies on various financial accounting standards in agreement with Generally Accepted Accounting Principles as set forth by the Financial Accounting Standards Board. In conjunction with the topics learned in Intermediate Financial Accounting, each case focuses on a separate area of financial reporting through application within specific companies. The thesis displays understanding of accounting principles, financial statement preparation and analysis, and current accountancy topics. The case studies were completed under the direction of Dr. Victoria Dickinson in fulfillment of the requirements for the University of Mississippi, Sally McDonnell Barksdale Honors College, and Patterson …


Analyzing Small Business To Determine The Best Internal Controls To Implement Within Student Organizations In Order To Prevent Fraud, Madison J. Brinkman 2020 University of South Carolina

Analyzing Small Business To Determine The Best Internal Controls To Implement Within Student Organizations In Order To Prevent Fraud, Madison J. Brinkman

Senior Theses

After serving as a treasurer for a student organization it was clear that it would not be difficult to commit fraud and the largest obstacle was likely the guilt that would be associated with being unethical. However, students frequently cheat in an academic setting which is similar to the setting which a student organization operates within, making it possible that leaders in student organizations are committing fraud. Therefore, students were surveyed about both cheating in an academic setting and personal experience with a leader in their student organization committing fraud. The survey results along research regarding past publicized cases of …


Comment Letters On Proposed Revised Interpretation: Records Requests, May 1, 2020, American Institute of Certified Public Accountants. Professional Ethics Executive Committee 2020 University of Mississippi

Comment Letters On Proposed Revised Interpretation: Records Requests, May 1, 2020, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Differences In Personal Ethical Philosophy Among Accounting Students And Between Accounting Students And Practitioners, Douglas E, Ziegenfuss 2020 Old Dominion University

Differences In Personal Ethical Philosophy Among Accounting Students And Between Accounting Students And Practitioners, Douglas E, Ziegenfuss

Southern Business Review (Archived)

Douglas E. Ziegenfuss, Ph.D., is an associate professor of accounting, Department of Accounting, Old Dominion University, Norfolk, Va.


Institutional Ownership And Value Relevance Of Corporate Social Responsibility Disclosure: Empirical Evidence From China, Ramiz ur Rehman, Zahid Riaz, Charles Cullinan, Junrui Zhang, Fanghua Wang 2020 Xi'an Polytechnic University

Institutional Ownership And Value Relevance Of Corporate Social Responsibility Disclosure: Empirical Evidence From China, Ramiz Ur Rehman, Zahid Riaz, Charles Cullinan, Junrui Zhang, Fanghua Wang

Accounting Department Faculty Journal Articles

We examine the relationship between corporate social responsibility (CSR) disclosure and firm value in China. Using a sample of listed companies on the Shanghai Stock Exchange from 2008 to 2012, we find that market value of a firm is higher when a company makes a lower level of CSR disclosure. Other things being equal, this relationship becomes positive when the CSR disclosure is moderated with the institutional ownership. With regard to the CSR disclosure, we found consistent results with respect to the little evidence that the amount of CSR disclosure is significantly associated with market value among those companies who …


The Effect Of Effective/Ineffective Internal Controls Over Financial Reporting On Customer Satisfaction, A. Dwayne Powell 2020 DePaul University

The Effect Of Effective/Ineffective Internal Controls Over Financial Reporting On Customer Satisfaction, A. Dwayne Powell

College of Business Theses and Dissertations

The net benefits of compliance with sections 302 and 404 of the Sarbanes Oxley Act of 2002 (SOX or the Act) have been a point of contention since its enactment. Emerging research suggests a spillover effect from internal controls over financial reporting (ICFR) to operations (Bauer, 2016; Bauer et al., 2018; Caplan et al., 2017; M. Cheng et al., 2013; Q. Cheng et al., 2018; Feng et al., 2015; Su et al., 2014). This study seeks to extend this line of research by investigating the benefits of effective ICFR for customer satisfaction. Satisfying customers is a primary operating objective of …


Auditing Standards Board (Asb), March 11, 2020, Meeting Agenda Teleconference, American Institute of Certified Public Accountants. Auditing Standards Board 2020 University of Mississippi

Auditing Standards Board (Asb), March 11, 2020, Meeting Agenda Teleconference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


The Future Of Taxes Is Now!, Andrew Duncan 2020 Brigham Young University

The Future Of Taxes Is Now!, Andrew Duncan

Marriott Student Review

No abstract provided.


Creating The Virtuous Organization, Alyssa Clark 2020 Brigham Young University

Creating The Virtuous Organization, Alyssa Clark

Marriott Student Review

No abstract provided.


Landscape Of The Data Industry, Porter Bagley 2020 Brigham Young University

Landscape Of The Data Industry, Porter Bagley

Marriott Student Review

No abstract provided.


Liar's Poker, A Review, Mark Larson 2020 Brigham Young University

Liar's Poker, A Review, Mark Larson

Marriott Student Review

No abstract provided.


Becoming, A Review, Jacob Hola 2020 Brigham Young University

Becoming, A Review, Jacob Hola

Marriott Student Review

No abstract provided.


Podcast Reviews, Jennifer Stenquist, Michaela Tanne 2020 Brigham Young University

Podcast Reviews, Jennifer Stenquist, Michaela Tanne

Marriott Student Review

No abstract provided.


Measuring Success Right And What That Means, Nathan Lake 2020 Brigham Young University

Measuring Success Right And What That Means, Nathan Lake

Marriott Student Review

No abstract provided.


Buzzwords, Parker Gardner 2020 Brigham Young University

Buzzwords, Parker Gardner

Marriott Student Review

No abstract provided.


The Rose: Artificial Intelligence In The Current Hiring Process, Denise Han 2020 Brigham Young University

The Rose: Artificial Intelligence In The Current Hiring Process, Denise Han

Marriott Student Review

No abstract provided.


Inspiring Learning Through The Marriott Student Review, Ryan Stenquist 2020 Brigham Young University

Inspiring Learning Through The Marriott Student Review, Ryan Stenquist

Marriott Student Review

No abstract provided.


The Ballard Center, Danica Nusink, Alyssa Clark 2020 Brigham Young University

The Ballard Center, Danica Nusink, Alyssa Clark

Marriott Student Review

What social problem keeps you up at night? When you watch the news, what do you wish you could change? If you were to change one thing about the world, what would it be? Do you know where to start? The Ballard Center is BYU’s center for social impact, and it aims to help students learn how to solve social problems.


Editors Letter, Marianna Richardson 2020 Brigham Young University

Editors Letter, Marianna Richardson

Marriott Student Review

No abstract provided.


Full Issue: Unscripted (Volume 3, Issue 3), Marianna Richardson 2020 Brigham Young University

Full Issue: Unscripted (Volume 3, Issue 3), Marianna Richardson

Marriott Student Review

No abstract provided.


Digital Commons powered by bepress