Accounting Commons^™

The Effects Of Corporate Social Responsibility On Financial Performance, Marly Mentor

Honors Undergraduate Theses

Companies have taken the initiative to be socially responsible over the years. In the past, the focus for companies has been on maximizing wealth. With the growth of corporate social responsibility (CSR), there has been many debates regarding its benefits. More companies are beginning to realize the value of being socially responsible and how critical it is to business function. This paper researches past studies on the relationship between corporate social responsibility and financial performance. This relationship is then tested using a reliable source of data on corporate social responsibility performance. This study uniquely looks at the accounting and market-based …

Information Technology Audits By Internal Auditors: Exploring The Evolution Of Integrated It Audits, Joy M. Gray

2016

The Institute of Internal Auditors (IIA) defines integrated auditing as auditing that looks at more than one aspect of the area under review; which may include financial, operational, information technology (IT), compliance, environmental, and/or fraud related audit objectives. I examine the internal auditing function’s (IAF’s) use of integrated IT auditing and provide evidence of how internal auditors’ IT audit activities contribute to IT governance, a critical subset of corporate governance. Importantly, increased understanding of these IT audit practices assists educators in curriculum design reflective of practitioner needs.

I have three interrelated studies. The first synthesizes literature through an historical lens …

Correlates Of Ethical Sensitivity And Reasoning And Their Potential Influence On Accounting Education, Michael Francis Ruff

2016

This dissertation consists of three studies investigating the impact of accounting ethics interventions on graduate students in accountancy. This dissertation relies primarily on neo-Kohlbergian theory and Rest’s framework of ethical behavior (Rest 1979, 1986) because this framework has figured prominently in the body of accounting and auditing research on ethics and professionalism.

The first study reviews and synthesizes the current state of the literature regarding accounting ethics. This literature review starts with definitions and follows with a history and evolution of ethics theories, with an emphasis on neo-Kohlbergian theory, Rest’s Four Component Model of ethical behavior, the Defining Issues Test …

Three Empirical Studies Of Internal Audit Quality, Steven M. Desimone

2016

This dissertation contains three studies that examine the IAF’s role in corporate governance, factors that lead IAFs to take a deliberate approach to improve IAF quality, and how IAFs influence financial reporting quality in the public sector.

The first study examines factors that are associated with IAF involvement in corporate social responsibility (CSR) auditing. Results suggest that organizations with more formally documented corporate governance guidance and IAF guidance are more likely to engage their IAFs in CSR auditing than those without such documentation. Findings also indicate that IAFs of governmental organizations and those within larger organizations engage in significantly more …

Prediction Models For Corporate Financial Distress In Southeast Asia, Viet Dung Dinh

ECU Posters

Building prediction models of corporate financial distress plays a critical part of evaluating and managing credit risk. There is a combination of financial statements and volatility in market values of firm assets to measure distance to default as well as discriminate between distressed and non-distressed firms

A Multi-Dimensional Evaluation And Strategic Exploration Of Institutional Investing With Focus On State Street Corporation, Jack Badger

Honors Theses

This report examines State Street Corporation in a way similar to that of a professional in an advisory role. Included in this analysis is a brief history of the firm, financial ratio analysis and implications, audit and tax recommendations, and tools to help improve State Street's strategic outlook and outlast its competitors.  

3d Systems: An In-Depth Look Into The Past, Present, And Future Of 3d Printing, John Lars Ely

Honors Theses

This thesis revolves around the 3D printing industry. I focused the majority of my research on the company, 3D Systems. I looked into the various factors that are holding the company back and what it can do to overcome then. I concluded that 3D Systems needs to focus more on developing and marketing printers for the domestic market. I also found that the company has to gain a stronger foothold in the Asian market if it wants to emerge as the leader of the industry.

How Proposed Legislation Could Affect Corporate Taxes, Kaitlin Aspinwall

Honors Theses

The purpose of this thesis is to explore in detail three tax reform proposals and to determine the effects that each would have on three different industries, manufacturing, service based, and technology. This study looks at the detailed tax reform plans of Congressman Dave Camp, Congressman Devin Nunes, and Senators Marco Rubio and Mike Lee. In order to determine the effects that each of these plans would have on the three industries, the financial statements of Lockheed Martin, Liberty Mutual, and Facebook are analyzed as representatives of their industries. This analysis revealed the effects that the proposals would have on …

Walgreens: Financial Analysis And Recommendations, Madeleine Robinson

Honors Theses

This thesis is an analysis including recommendations for the publically traded company, Walgreens. By using the most recent 10-K filing, a complete financial analysis was completed. Through the findings it was recommended to Walgreens that they focus more on mobile growth to compete with technology of competitors, as well as bring an in store area to represent their mobile presence.

Related Parties: Audit Risk When 63 Entities Act As One, Alyssa Lieb

Williams Honors College, Honors Research Projects

This paper delves into the fraud committed by Adelphia Communications for fiscal year 2001. Former Adelphia owner, the Rigas family’s background is scrutinized in an effort to understand how an environment fostering the ideals of financial statement fraud was created. The fraud itself is analyzed to uncover the potential warning signs that were available to then auditor, Deloitte. The audit process is outlined to determine where audit risk was greatest, and how audit guidelines in place at the time may have been ineffective in helping auditors to mitigate such risks. Audit guidelines in place at the time are then compared …

The Impact Of Disclosing Auditor Independence And Tenure On Non-Professional Investor Judgment And Decision-Making, L. Tyler Williams

Electronic Theses and Dissertations

This study experimentally investigates how disclosing both the auditor’s obligation to remain independent of its client and auditor tenure in the audit report influence non-professional investors’ judgments and decision-making, especially the decision about whether to invest in a particular auditee. In the Auditor’s Reporting Model (ARM) proposal, the Public Company Accounting Oversight Board (PCAOB) asserts that inclusion of additional information in the audit report will improve the informativeness of the audit report for investors and as a result will modify its relevance to investment decisions. Using an experiment, I find that these disclosures positively influence non-professional investor judgments of auditor …

دوافع ووسائل تبني الإدارة لممارسات إدارة الأرباح المحاسبية وسبل الحد منها دراسة تطبيقية لعينة من الشركات العراقية, ناظم شعلان جبار

Muthanna Journal of Administrative and Economics Sciences

المستخلص: نظرا للأهمية التي يمثلها صافي الربح بالنسبة للأطراف ذات العلاقة بالمؤسسة تلجأ الادارة الى ممارسة نوع من التأثير المتعمد والتلاعب بالأرباح المعلنة من خلال استخدام أساليب حقيقية أو محاسبية سواء كانت في اطار المعايير والمبادئ المحاسبية أو خارجها وذلك سعيا منها وراء تحقيق أهداف ورغبات معينة, لذلك فان اعتماد الأطراف ذات المصلحة على رقم الربح المحاسبي وحدة دون الأخذ بعين الاعتبار العوامل الأخرى التي تؤدي الى تخفيض مستوى جودة الأرباح من شأنه أن يؤدي الى اتخاذ قرارات غير عقلانية بسبب وجود تحيز في قياس الدخل من طرف الادارة, وبالرغم من الدور الذي يمكن أن تلعبه المعايير المحاسبية في الحد …

Codification Of Statements On Standards For Accounting And Review Services (Including Statements On Standards For Accounting And Review Services [Clarified]), Numbers 1-21, As Of January 2016, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Codification Of Statements On Auditing Standard, Numbers 122 To 131, As Of January 2016, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

General Accounting And Auditing Developments, 2016/17; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Employee Benefit Plans Industry Developments - 2016; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Developments In Preparation, Compilation, And Review Engagements, 2016/17, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Employee Benefit Plans, January 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Revenue Recognition : Accounting And Auditing Considerations, 2016/17; Alert, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Not-For-Profit Entities Industry Developments - 2016; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.