Accounting Commons^™

Getting To Yes: Negotiating Agreements Without Giving In, Spencer Evans

Marriott Student Review

Getting to Yes is full of tips, tricks, and techniques that will help you “get to yes” in all your negotiations. Getting to Yes takes superficial haggling to a new level, focused on creating value for both parties in the negotiation.

Money In Whose Pockets? A Brief Insight On Current Minimum Wage Discussions, Ayric Westfall

Marriott Student Review

Minimum wage policies have existed in the United States for over 80 years. But with an everchanging society, how can we as every day citizens and business leaders be better informed about minimum wage? Using research from various sources and professionals, we will examine arguments for and against minimum wage, inequalities in wages today, and regional variations of minimum wages. The relationship between business and workers is symbiotic; workers need businesses to survive and businesses need workers to make a profit. Understanding our role in this conversation is key to developing solutions for everyone.

More Than Just A Resume, Bett Andersen

Marriott Student Review

No abstract provided.

Dynamic Values: Confronting And Capitalizing On Religious And Lgbtq Diversity, Wyatt Pagano

Marriott Student Review

No abstract provided.

Indicators Of Restaurant Success, Dallin Williams

Marriott Student Review

In order to ensure the success of their business restaurants must take into account three key business attributes: 1) profitability, 2) liquidity, and 3) solvency. These attributes will be described as well as how they can be measured through accounting ratios. By tracking these ratios, restaurants can ensure their success by maintaining the ratios at safe levels; doing so will help restaurants identify and solve problems as they arise

Strategic Implications Of Blockchain, William R. Adams

Marriott Student Review

This thesis introduces blockchain, the underlying technology of cryptocurrencies such as Bitcoin, and discusses how best to conceptualize it relative to other technologies. Following an explanation of the fundamentals of blockchain, also known as the distributed ledger, I identify the characteristics of the technology. Building upon blockchain’s inherent strengths and limitations, I explore potential business applications of blockchain. Finally, I recommend that leaders continue to track the development and adoption of blockchain technology, even if they decide that implementing it does not align with their organization’s strategy at present.

Business Mind To Business Owner: Finding Startup Success, Ammon Kou

Marriott Student Review

Entrepreneurs face a host of challenges when starting a business. Three business owners share their experiences.

Executive Spotlight: Jesse Barnes, Highvista Strategies, Victoria Beecroft

Marriott Student Review

No abstract provided.

Two Essays On String Of Earnings Benchmarks, Yiyang Zhang

USF Tampa Graduate Theses and Dissertations

Essay 1 Abstract

Prior research indicates that equity markets assign a higher valuation to firms that sustain a string of earnings increases (earnings string) and a string of meeting or beating analysts’ earnings expectations (MBE string). However, to date, there is little evidence on the response of debt investors when firms sustain a long string of meeting/beating earnings benchmarks. This study fills the gap in the literature by analyzing the impact of sustaining an earnings string/MBE string on the cost of debt. I find evidence of a positive (negative) association between the length of the earnings string/MBE string and the …

Essays On Ipo Lockups, Wentao Wu

LSU Doctoral Dissertations

The dissertation includes two chapters. The title of the first chapter is “How Divergence of Opinions Matters: Evidence from Lockup Effects in VC-backed IPOs”. The title of the second chapter is “Short-selling Around IPO Lockup Expiration”.

The first chapter discusses how divergence of investor opinions plays a role in explaining IPO lockup effects in venture capital backed (VC-backed) IPOs. It is well established that IPO lockup expiration is associated with negative cumulative abnormal returns (CARs). While a number of studies have examined these lockup effects, they offer very limited explanations to the phenomenon. Miller (1977) suggests that divergence of investor …

Public Accounting Vs. Private Accounting: Student Intentions, Robert Lazzaro

Honors Projects in Accounting

Most accounting students are faced with a big decision as they near the end of their undergraduate career. Will they work toward the Certified Public Accountant license and enter public accounting or will they will choose private accounting? Both fields have their pros and cons which makes this a difficult decision. This research indicated that students more focused on extrinsic rewards, such as compensation, are more likely to choose public accounting, while students more focused on lifestyle factors, such as work-life balance, are more likely to choose private. These findings were derived from surveys distributed to accounting students at Bryant …

Perceptions On The Advancement Of Women To Public Accounting Leadership Roles, Mylane Bella-Smuts

Senior Honors Projects

For more than 21 years, women have joined the accounting profession in equal numbers to men, yet women represent just 19% of the U.S. public accounting partner population (Bennett, 2013). This research project looks at the current environment for women in leadership positions in public accounting firms by analyzing perceptions on the work environment for women, work-life balance, and implementation effectiveness of firm initiatives related to the advancement of women. Results from one-on-one interviews and surveys suggest that the perception of the work environment for women in the public accounting profession is positive, but women’s commitment to achieving partnership status …

Glossary Of Business Evidence, Paul C. Boyd

MBA Faculty Conference Papers & Journal Articles

No abstract provided.

Financial Literacy: Impact On Student Success, Alexandra Cummingham

Honors Projects in Accounting

Financial literacy has proven to be an essential skill for young adults to help in achieving success and reaching one’s potential. Many studies find that those with a stronger background in financial literacy are more likely to demonstrate positive behaviors, both financially and in other areas. This study will attempt to draw a link between Bryant University students’ background in financial literacy and benefits within the college classroom. Specifically, my study will look at whether having a stronger background in financial literacy leads to increased confidence in the classroom, decreased accounting anxiety, and superior academic performance. The study uses primary …

Having Fun Correcting Errors In Financial Accounting!, Robert Bloom

2018 Faculty Bibliography

No abstract provided.

Risk Consumption, Sridhar Ramamoorti, Rick Stover

Accounting Faculty Publications

Understanding the difference between risk appetite and risk tolerance can deter organizations from digesting too much risk.

The concepts of risk appetite and risk tolerance were introduced in 2004 in The Committee of Sponsoring Organizations of the Treadway Commission’s (COSO’s) Enterprise Risk Management–Integrated Framework. Specifically, COSO defines risk appetite as “the amount of risk — on a broad level — that an entity is willing to accept in pursuit of value.” Naturally, organizations will have different risk appetites depending on their industry, management philosophy, operating style, culture, and objectives. Therefore, a range of appetites potentially exist for distinct risks, which …

Introductory Guide To Forensic Accounting: A Synthesis Of Scholarly Research And One Student’S Experience, Kayla Miles

Senior Theses

Introductory Guide to Forensic Accounting, found in Appendix A, was created to provide a concise blueprint for building a career in forensic accounting. It provides a lot of useful information for those seeking to gain a better understanding of the profession or learn how they can join it. The idea for this guide came as a result of my own journey to becoming a forensic accountant. I was initially introduced to the forensic accounting profession during a brief conversation with a forensic accountant working for the FBI while I was in high school. Following that conversation, I sought to …

Fraud And The Evolution Of Forensic Accounting Education, Abel Pors

Senior Honors Theses

Forensic accounting, the use of accounting practices in court, developed as a field separate from traditional accounting or auditing throughout the 1900’s. As fraud changed the landscape of auditing practice, forensic accounting slowly began to take shape as the accountant’s answer to fraud. After a series of major frauds at the beginning of the 21st century, forensic accounting became one of the most demanded fields of accounting. The profession, though, was still relatively in its infancy: forensic accountants were predominantly untrained aside from firsthand experience. Since the early 2000’s, schools have begun rapidly implementing forensic accounting programs to meet the …

2018 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

Examining Fifteen Years Of Ethics Research In The Journal Of Accountancy: 2002 To 2016, Clarence Goh

Research Collection School Of Accountancy

In the past fifteen years, ethics has come under the spotlight in the accounting profession. In this study, I examine ethics research in accounting by looking at publications in the Journal of Accountancy, a leading professional journal in accounting, over the period from 2002 to 2016. I found that 32 out of 4,851 (0.66%) articles published in the journal were ethics-focused. Further, I observed spikes in the percentage of ethics-focused articles in the years 2003 and 2009/2010, following key events such as the passing of SOX and the global financial crisis. I also perform content analysis of the ethics-focused articles …