Understanding The Implication Of Blockchain Technology On The Audit Profession,
2018
University of Central Florida
Understanding The Implication Of Blockchain Technology On The Audit Profession, Brittany Jackson
Honors Undergraduate Theses
The purpose of this research is to identify the implications of blockchain technology on the auditing profession. By conducting interviews with current professionals in the auditing profession, as well as those in academic with a background in auditing, primary data was collected to aggregate what potential effects will be on the auditing profession in the next five years and the next decade. The data includes assumptions of how the accounting major itself, the auditing planning phase, assumptions of risk, and audit completions will change with the developing technology. The goal of this research is a better understanding of how auditing …
A Compilation Of Analyses Of Financial Reporting,
2018
University of Mississippi. Sally McDonnell Barksdale Honors College
A Compilation Of Analyses Of Financial Reporting, Kellie A. Shannon
Honors Theses
The purpose of this paper is to explore financial reporting topics through twelve separate case studies. The following cases were completed over the course of a year in the independent study class Accy 420. The case studies provided the opportunity to explore accounting topics beyond the journal entries typically taught in accounting classes. In-class discussions and the Financial Accounting Standards Board (FASB) Accounting Standards Codification guided the development of the solutions to the twelve cases. For each case, I learned the applicable FASB guidance and the theory behind the appropriate accounting treatment. The case studies allowed me to explore topics …
Alternative Accounting Thesis: Special Topics,
2018
University of Mississippi. Sally McDonnell Barksdale Honors College
Alternative Accounting Thesis: Special Topics, Kenneth Starling
Honors Theses
The following case studies represent the end result of my Accounting 420 class. The Patterson School of Accountancy provided an alternative thesis route that involved speakers from recruiters and case studies. While this thesis is the physical output on my year long course, the case studies do not close to encapsulating everything I learned in Dr. Dickinson's alternative thesis course. I was able to completely delve into the accounting topics. The loose structure of assignment allowed my classmates and myself to understand the cases much more completely as there were multiple approaches available.
The Effect Of Firm Characteristics On Earnings Quality: The Moderating Role Of Firm Size,
2018
The British University in Egypt
The Effect Of Firm Characteristics On Earnings Quality: The Moderating Role Of Firm Size, Wafaa Salah
Business Administration
This study sought to examine the effect of firm characteristics on earnings quality. Specifically, the objectives of the study were two-fold: first, to investigate the relationship between firm characteristics and earnings quality using a sample of 45 industrial firms listed on the Egyptian stock exchange for the period 2014 to 2017; and secondly, empirically investigate the moderating role of firm size in the relationship between firm characteristics and earnings quality. The discretionary accrual is used as a proxy for earnings quality. The study employs Ordinary least squares regression analysis. The results indicate that profitability and financial leverage have a significant …
Features Affecting The Quality Of Sustainability Reporting: An Empirical Study And Evaluation,
2018
The British University in Egypt
Features Affecting The Quality Of Sustainability Reporting: An Empirical Study And Evaluation, Noha Abdelrahman
Business Administration
Despite of the increasing importance of the sustainability reporting, as a measure of the sustainability performance, nowadays, there is a consensus on the poor quality of sustainability reporting among academics and practitioners. This research aims at testing the impact of some factors that could be the reason behind that poor quality of sustainability reporting. Based on the relevant literature, the research applied multiple regression analysis to test the impact of the corporate adherence to regulations (mainly Global Reporting Initiatives “GRI”) and the type of information in the report (mainly the quantitative information) on the quality of sustainability reporting. This relationship …
Strategies For Used Car Dealership Owners To Sustain Business In A Competitive Environment,
2018
Walden University
Strategies For Used Car Dealership Owners To Sustain Business In A Competitive Environment, Jude Thaddeus Suh
Walden Dissertations and Doctoral Studies
Small used car dealership ventures experience high business failures in the marketplace. Grounded in the resource-based view (RBV) theory, the purpose of this multiple case study was to explore strategies used car dealership owners and managers employ to remain profitable and sustain operations for longer than 5 years. In this study, 10 participants, including 5 owners and 5 managers from small used car dealerships in Colorado participated in face-to-face semistructured interviews. These participants have developed successful strategies to remain profitable for at least 5 years. Using methodological triangulation, field notes and documentary evidence supplemented the data collected through semistructured interviews. …
Relationship Between Chief Executive Officer Compensation, Duality, And Return On Equity,
2018
Walden University
Relationship Between Chief Executive Officer Compensation, Duality, And Return On Equity, Elizabeth Rescigno
Walden Dissertations and Doctoral Studies
Poor decisions and conflicts of interest by members of company boards of directors have been a factor in the dramatic rise in chief executive officer (CEO) compensation, resulting in a lower return on equity (ROE) for shareholders. The purpose of this correlational study was to examine the relationship between CEO compensation, CEO duality, and ROE after controlling for CEO age, CEO tenure, and firm size, as measured by total assets. Agency theory was the theoretical framework for this study. The study examined whether a statistically significant relationship existed between CEO compensation, CEO duality, and ROE, after controlling for CEO age, …
Corporate Governance Strategies To Improve Organizational Performance In The Accounting Industry,
2018
Walden University
Corporate Governance Strategies To Improve Organizational Performance In The Accounting Industry, Andress Walker
Walden Dissertations and Doctoral Studies
Corporate governance is a leading factor in organizational performance, financial reporting, and stakeholder satisfaction. The purpose of this multiple case study was to explore strategies that senior managers in the accounting industry implement to enforce corporate governance and improve organizational performance. The conceptual framework for the study was stakeholder theory. The population for this study included 3 senior managers of 3 different organizations in the accounting industry located in western United States. Data were collected through semistructured face-to-face interviews and from review of documented corporate governance strategies. The data analysis consisted of the following steps: compiling the data, disassembling the …
Association Integrated Report 2018; Go Beyond; Aicpa Annual Report, 2018,
2018
University of Mississippi
Association Integrated Report 2018; Go Beyond; Aicpa Annual Report, 2018, Association Of International Professional Accountants
AICPA Annual Reports
No abstract provided.
Stock Repurchases As The Earnings Management: An Unintended Consequence Of The 2003 Dividend Tax Cut,
2018
University of Texas at El Paso
Stock Repurchases As The Earnings Management: An Unintended Consequence Of The 2003 Dividend Tax Cut, Xiang Gao
Open Access Theses & Dissertations
I examine the impact of the 2003 dividend tax cut (Jobs and Growth Tax Relief Reconciliation Act, JGTRRA) on firms using stock repurchases for earnings per share (EPS) manipulation. Prior to 2003, dividends were taxed at the individual's income tax rate, which usually was ranged from 28 percent to 50 percent, compared to 20 percent tax rate on capital gains. In May 2003, with the passage of the JGTRRA, the dividend tax was cut significantly to 15 percent for the majority of individual income tax brackets, which is equal to the tax rate of capital gain. Consistent with Blouin et …
Heightened Shareholder Interest In Firm Affairs Following The Inception Of Credit Default,
2018
The University of Texas Rio Grande Valley
Heightened Shareholder Interest In Firm Affairs Following The Inception Of Credit Default, Hyun Hong, Ji Woo Ryou, Anup Srivastava
School of Accountancy Faculty Publications
The literature shows that a lender becomes reluctant to aid a distressed client after it receives insurance on its outstanding debt via a credit default swap (CDS). The onset of CDS trade thus accelerates client bankruptcy. We predict that the client firm’s shareholders would respond by demanding improved corporate governance and financial reporting quality to protect their interests. We find an increase in independence of the board of directors and a decline in the dual position of chief executive office and board chairman following the onset of CDS trading. We also find higher earnings response coefficient and trading volumes around …
Government Auditing Standards And Single Audit Developments, 2018/19; Audit Risk Alerts,
2018
University of Mississippi
Government Auditing Standards And Single Audit Developments, 2018/19; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Graduate Bulletin, 2018-2019,
2018
Minnesota State University Moorhead
Graduate Bulletin, 2018-2019, Minnesota State University Moorhead
Graduate Bulletins (Catalogs)
No abstract provided.
Master Of Accounting With A Concentration In Public Accounting 2018-2019,
2018
Nova Southeastern University
Master Of Accounting With A Concentration In Public Accounting 2018-2019, Nova Southeastern University
Huizenga Postgraduate Course Catalogs
No abstract provided.
Master Of Accounting With A Concentration In Managerial Accounting 2018-2019,
2018
Nova Southeastern University
Master Of Accounting With A Concentration In Managerial Accounting 2018-2019, Nova Southeastern University
Huizenga Postgraduate Course Catalogs
No abstract provided.
Master Of Accounting With A Concentration In Taxation 2018-2019,
2018
Nova Southeastern University
Master Of Accounting With A Concentration In Taxation 2018-2019, Nova Southeastern University
Huizenga Postgraduate Course Catalogs
No abstract provided.
An Analysis Of Costing Systems,
2018
Parkland College
An Analysis Of Costing Systems, Elie Ngandu
A with Honors Projects
Whether it is a corporation, a LLC, or a small business, whether the business can either sell goods or provides services or both, to be successful, income must be greater than the cost it is essential to be able to accurately track costs. How do businesses keep track of costs accurately? This paper summarizes three costing systems that businesses use: job order costing, process costing, and activity-based costing.
The Fundamentals Of Accounting: A Series Of Case Reports,
2018
University of Mississippi. Sally McDonnell Barksdale Honors College
The Fundamentals Of Accounting: A Series Of Case Reports, William Swede Umbach
Honors Theses
The Patterson School of Accountancy encourages students to participate in an internship before graduating. These internships occur in the spring of senior year which conflicts with the traditional schedule for completing a thesis. The Sally McDonnell Barksdale Honors College allows accounting students to enroll in this alternative thesis track led by Dr. Vicki Dickinson. Dr. D is the most passionate professor I have encountered in the accounting school and her class was the single most enriching course in all of my major studies. She led a comprehensive study of technical accounting using this set of cases while also setting us …
A Comprehensive Review Of Accounting Through Case Studies,
2018
University of Mississippi. Sally McDonnell Barksdale Honors College
A Comprehensive Review Of Accounting Through Case Studies, E. Dean Ramsey
Honors Theses
The following thesis is a comprehensive overview of financial accounting concepts. Publicly-trade companies have to follow certain accounting standards, and the concepts that arise have real-world significance. The purpose of this thesis was to gain a better understanding of these underlying concepts and see how they impact the decision-making processes of companies. These concepts are not uniformly applied to all companies, meaning that accountants have to design unique accounting systems within each company. The goal for accountants is to produce a set of financial statements that are free from material misstatements that can be used by investors. Each section of …
A Compilation Of Accounting Case Studies,
2018
University of Mississippi. Sally McDonnell Barksdale Honors College
A Compilation Of Accounting Case Studies, Elizabeth Forbes Owen
Honors Theses
This thesis has been prepared to meet requirements for the Sally McDonnell Barksdale Honors College in alliance with The Patterson School of Accountancy. Throughout the course of a year, I studied and researched various topics within the world of accounting and business. This thesis serves as a compilation of each of those cases. Topics vary from issues dealing with inventory, revenue, and depreciation to sifting through the FASB's Codification to support client requests. Each case presents a new topic within accounting with support for the given question or issues the client presented. At the end of each case, an outcome …
