Digital Commons Network^™

Risk Management In Human Resource Development And Talent Management, Kumba Bayoh

Doctoral Dissertations and Projects

Risk Management in human resource development and Talent Management enables organizations to identify, evaluate, analyze, monitor, and mitigate the risks that threaten their mission and strategic objectives. This research study examines the effect of risk management in human resources development and talent management in organizations including the Department of Finance and Administration. The development of this work encompassed a robust research effort that involved deep study, interview sessions, surveys, questionnaires, data analysis, and key conclusions. This is a transformative resource that enables entities to advance in their risk management visions and objectives.

The Impact Of Digital Transformation On Improving Audit Quality In Palestine: Empirical Evidence, Iskandar Nashwan

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

The objective of this study was to determine the impact of digital transformation on improving audit quality through its important stages of planning, implementation, and reporting. The data was collected using the descriptive analytical approach based on a questionnaire. The study was applied to the study population of all auditors working in different accounting and auditing firms in the Gaza Strip, where the number of those firms reached 48 accounting and auditing firms, with 144 auditors working according to the records of the Union of Accountants and Auditors in Gaza Strip. As a result, purposive sampling was used due to …

The Relationship Between Operating Efficiency, Credit Score, And Small Business Sustainability, Garfield Henry

Walden Dissertations and Doctoral Studies

The first 5 years of a small business (SB) life are critical because 50-60% fail. SB leaders are concerned about the inability of many SBs to attain sustainability within 5 years, given their pivotal role in owner and community financial viability. Grounded in the resource-based view theory, the purpose of this quantitative correlational study was to examine the relationship between SB operating efficiency, credit score, and sustainability. Secondary data for 211 closed and 211 companies still operating from 2013 to 2023 were collected from the Data Axle website for analysis. The results of the binary logistic regression were significant, X2 …

Examining The Tax Landscape Of Recreational Cannabis: Trends And Considerations From The Past 10 Years Of Policy, Thomas A. Norton, Amanda K. Thompson-Abbott, Raymond Keener Iii, Alberto Coustasse

Accounting Faculty Research

This article aims to provide an overview of the taxation of recreational cannabis in states where it has been legalized for recreational purposes. By delving into the various approaches taken by different jurisdictions, analyzing the economic impacts, and examining the challenges and opportunities inherent in cannabis taxation, we seek to shed light on a topic that is rapidly shaping the future of the cannabis industry and the broader economy. From excise taxes to sales taxes and licensing fees to revenue allocation, the taxation framework surrounding recreational cannabis is a dynamic and evolving landscape. Potential federal excise taxes could further complicate …

Contributors

DLSU Business & Economics Review

No abstract provided.

Risk Analysis In Financial Statements, A Comparative Study Of Ai Vs Human Risk Assessment, Andre Denegri

University Honors Theses

This theses explores the transformative potential of artificial intelligence (AI) in the auditing industry, focusing on its implications for audit quality, efficiency, and the evolving role of human auditors. A comprehensive review of relevant literature highlights the integration of AI-driven tools such as machine learning, deep learning, and natural language processing in audit processes, emphasizing their capabilities in enhancing risk assessment, fraud detection, and data analytics.

The experimental design features an innovative approach to compare the efficacy of AI and human auditors in conducting risk analysis for three companies--Blockbuster, Enron, and Lehman Brothers--presented anonymously with pre-bankruptcy financial information. The findings …

The Effects Of Social Media Attention On Retail Investors’ Non-Gaap Trading, Huy Nguyen Do

Dissertations, Theses, and Capstone Projects

The SEC has long been concerned about the impact of non-GAAP earnings on investors’ perceptions of firms, particularly retail investors. This concern is amplified by the surging number of retail investors in recent years, a trend likely fueled by greater access to brokerage firms, commission-free trading, and investment-related content on social media. In this paper, I investigate social media as an alternative information channel that facilitate the dissemination of non-GAAP earnings news for retail investors. Despite years of regulatory and media scrutiny, the association between non-GAAP earnings surprises and retail trades is positive and even stronger for firms with higher …

3rd Sbs International Conference 2025: Innovation And Disruption: Business Success Through Ai, School Of Business Studies (Sbs)

Conference Proceedings

From the time that Clayton Christensen (1997) highlighted the concept of disruption due to innovation, and its impact on businesses and economies, practitioners and researchers have diverted their attention to the evil it casts and the opportunities it presents. Innovations and improvements in technologies have more often than not resulted in disruption of business models prevalent at that time. The three industrial revolutions have marked definitive shifts in performance and perspectives, and now the world awaits the outcome of the industrial revolution 4.0. Disruptions do not come only from revolutions. This is evident from the very recent incidence of the …

The (Limited) Competitive Advantage Of Tax Planning, Gang Pan

Olin Business School Graduate Student Theses and Dissertations

This dissertation documents that corporate tax planning innovations, proxied by decreases in effective tax rates, contribute to excess shareholder returns and, thereby, a competitive advantage. Compared to other improvements in firm performance, tax planning innovations have smaller factor loadings and explain fewer variations in excess returns. Notably, sales growth explains more than seven times the variations in excess returns compared to tax planning innovations. Tax planning even falls behind interest expense reductions, given the challenge of altering firm capital structure. To address the concern that changes in firm performance drive the association between tax planning innovations and excess returns, I …

A Collection Of Case Studies On Financial Accounting Themes, Colton Jones

Honors Theses

This thesis is a collection of accounting case themes. There are eight cases that comprise this thesis including: Operational Risk Assessment, ESG and Cybersecurity Risk Assessment, Audit Risk and Planning, Tax Planning, Famous Economist, Liquidity Crisis, Financial Crisis, and Excel Fundamentals – Formulas for Finance. There is an immense variety of topics presented and studies throughout this compilation. All have given me an immeasurable learning experience. Case I through Case IV contend with the Case Competition that spread throughout the entire Fall semester. The company that these cases focus on is Chuy’s Holding Incorporated.

Imperative Issues Pertaining To The Accounting World, Tessa Willow Crosby

Honors Theses

This paper focuses on current issues surrounding the accounting industry. The company called 3D System’s Corporation is used to point out different issues in accounting. These issues include carbon sequestration, tax cuts, and liabilities to shareholders. By diving into the world of accounting, this paper peels back the curtain to show how corporations operate financially.

Financial Assessment Of Executive Decision-Making And Risk Management: A Case Study Of Autozone, Carolina Hollis

Honors Theses

This area of investigation pertains to the business organizational structure, executive summary, and risk management decisions of AutoZone within the 2022-2023 fiscal year. This analysis was performed by examining previous financial records, the yearly 10-K report, and various research databases regarding the financial performance of retail auto part companies. Many different sources were used to gather information about AutoZone. AutoZone has an intricate financial system that maintains the going concern by addressing current issues within the financial world to combat problems they could face in the future. These risk factors include inflation, interest rates, energy prices, political climates, and supply …

A Collection Of Accounting Case Studies, Julie Mabrey

Honors Theses

This thesis comprises six accounting case studies investigating accounting practices and other broader financial narratives. Dr. Dickinson assigned and advised the case studies throughout the course of Honors Accountancy 420. During the fall semester, Dr. Dickinson placed us in groups to research assigned companies and how they apply accounting principles. My group was given Commercial Metals Company (CMC), and we investigated their operations, ESG and cybersecurity, audit risks, and tax efficiency. At the end of the semester, we presented our findings to accounting professionals from across the country. The professionals provided insight into our research and helped critique our work. …

Financial Accounting Case Studies, Porter May

Honors Theses

In this thesis, a series of case studies are presented, which were undertaken as part of the ACCY 420 course during the 2022-2023 academic year. The cases encompass a diverse range of subjects, including but not limited to Environmental Social Governance (ESG), audit risks, and tax planning strategies. Additionally, contemporary events such as the downfall of Silicon Valley Bank and the financial market crisis of 2008 were scrutinized. The studies involved both individual and collaborative efforts to gather substantial evidence. The first five cases concentrate on the analysis of Flowers Foods and its financial standing. A team of five students, …

Financial Accounting Case Studies, John Montgomery

Honors Theses

This thesis presents a compilation of case studies undertaken during the ACCY 420 course in the 2022-2023 academic year. These studies encompass a wide array of topics, including operational risk assessment, environmental social governance (ESG), audit risks, and tax planning, with a specific focus on 3D Systems Corporation. Alongside, they analyze recent events such as the collapse of the Silicon Valley Bank and the more former Financial Crisis of 2008. These studies aimed to gather substantial evidence and conceptually help us to understand our specific company. The first five cases delve into the financials of 3D Systems Corporation. A team …

Navigating The Modern Accounting Landscape: Esg, Audit Risks, And Tax Planning, Bruce Buehler

Honors Theses

This thesis contains a collection of case studies completed while completing the ACCY 420 course in the 2022-2023 academic year. These cases cover a wide variety of topics, including but not limited to Environmental Social Governance (ESG), audit risks, and tax planning. Other studies included examining current events, such as the collapse of the Silicon Valley Bank and the derailment of a Norfolk Southern freight train. These studies consisted of individual and group work, in order for substantial evidence to be obtained. Case 1 through Case 5 focuses on the analysis of Cadence Bank and their respective financials. A group …

An Examination Of The Accounting Profession In Relation To Socioeconomic Factors, Amelia Hunter

Honors Theses

This thesis contains 6 separate case studies that relate to accounting principles and relevant current topics that can affect the accounting industry. These case studies were assigned by Dr. Dickinson during the fall and spring semesters of the Honors Accountancy 420 course. During the fall semester, the class was divided into research groups and were each assigned a fortune 500 company that would be the subject of the case studies. My group was assigned to Flowers Foods, and we were given the opportunity to approach each case study as if the company was a client, and we were the accountants. …

A Collection Of Accounting Case Studies, Danielle Gonsoulin

Honors Theses

Over the course of a year, I performed case studies on various economic and financial topics and events. For the first half of the year, I worked in a group with three of my peers to develop audit, advisory, and tax plans for a publicly traded company named Agilysys. We evaluated economic conditions and the company’s financial and nonfinancial data to determine what areas both internally and externally the company can target in order to improve its operations. Once the four case studies were written and reviewed, we created a slideshow and presented our ideas on Zoom to a group …

The Reach Of Accounting And How Our World Uses It For The Benefit Of All, Anna Butler

Honors Theses

The following thesis consists of case studies written throughout a year in order to dive deeper into the aspects of accounting and how our world is affected by the accounting profession. Each case provides an overview of the case study, along with an in-depth analysis of the topic covered. These case studies dive into the impacts of accounting on the economy, businesses, and investors who practice the Generally Accepted Accounting Principles, set by the Financial Accounting Standards Board. Along with the creation of these studies, the Patterson School of Accountancy required that the thesis be completed with group participation in …

An Analysis Of Accounting Principles: A Case Study On 3d Systems Corporation, Kelsey Mayhan

Honors Theses

This anthology of cases was completed during my junior year at the University of Mississippi. Working both in a group and individually, I conducted research on various topics related to the accounting profession and how they relate to 3D Systems Corporation and its financials. I spoke through the findings with accounting professionals on a regular basis, and at the end of the semester defended those results to my classmates and professionals in a final presentation.

An Analysis Of Financial Accounting And The Business Environment Through Case Studies, Sophie Trevathan

Honors Theses

The following collection of case studies were completed under the direction of Dr. Victoria Dickinson throughout the course: Accountancy 420 – Independent Study. They were presented to numerous accounting firms at the end of the Fall Semester to fulfill the requirements of the Sally McDonnell Barksdale Honors College. The collection consists of four case studies that specifically analyze AutoZone, Inc. We were placed into groups where we individually researched and analyzed each case and provided our thoughts in a collaborative case paper. We analyzed AutoZone’s financial accounting, operations, and business environment. Additionally, the collection consists of two case studies that …

The Real World Of Accounting, Colin Hartman

Honors Theses

This thesis was completed through the year 2023. There are six different accounting case studies that are included in this thesis. Each case has a different topic and focuses on different issues that accountants are or will face. Some of the topics that are discussed involve the Military Industrial Complex, Silicon Valley Bank, and the impact of ESG. These cases go into detail about the topic and discuss certain issues accountants may face. I also discuss what would be the best way to attack certain problems that arise. Each case was designed to challenge us to think outside the box …

Examining Practical Applications Of Accounting Principles, Jay Waits

Honors Theses

This essay provides a thorough analysis of business risk management, emphasizing the complex interactions between operational risk, cybersecurity risk, ESG (environmental, social, and governance) requirements, audit risk, disaster risk, and financial collapse prevention tactics. This study sheds light on the complex issues that contemporary businesses must deal with and provides guidance on practical risk-reduction strategies.

The analysis begins by scrutinizing operational risk, highlighting how internal processes, supply chain disruptions, and external factors can threaten organizational resilience. The essay emphasizes the significance of proactive risk identification, strong controls, and quick response mechanisms in ensuring company continuity by using real-world examples.

Subsequently, …

Exploring Accounting Events And Challenges: Delving Into An Ever Changing Industry, Ravyn Garrett

Honors Theses

This thesis is a result of a class that exists to facilitate discussion between future professionals regarding current events and modern day research in the accounting field as well as the business environment. The thesis course taken consists of a series of case studies that cover varying areas of financial reporting. These cases can vary greatly by topic; some include analyses of business ethics while others involve critically thinking about possible solutions to present day issues. Throughout the cases, my knowledge of the accounting subject continues to grow, and I make several personal discoveries along the way. The writing process …

Case Studies In Financial Accounting, Martina C. Gratz

Honors Theses

The thesis is a combination of four case studies that were completed in the 2023-2024 academic year under the supervision of Dr. Victoria Dickinson. The first two cases look at the impact of Chinese markets entering the New York Stock Exchange and the effect Environmental, Social, and Governance legislation will have on Americans and the accounting profession. The third case looks at the beliefs of Dr. Sowell and Dr. Carson and how the implementations of these beliefs can positively impact the United States economy. Finally, in the last case we focus on the Mississippi economy and a project that can …

An Overview Of The Product Development Process For A Lounging Grove Chair: The Rebel Lounge, Gracey Massengill

Honors Theses

This report focuses on the process of completing my senior capstone project for the Center for Manufacturing Excellence with my teammates, Andrew Brady, Carter Doss, Brooke Grissinger, and Karson Wardell. It explains the development, design and manufacturing of the Rebel Lounge Chair, a comfortable, portable and versatile chair made with the University of Mississippi Grove in mind and the prospective customers that would purchase such a chair. The report describes the phases of brainstorming, market research, prototyping, manufacturing process development, and accounting analysis that the Rebel Lounge capstone team went through to create their product.

Due to out-of-the-box brainstorming and …

A 360-Degree Approach To Accounting, Kaleel Salloum Iii

Honors Theses

This thesis consists of one year of research related to the modern day accounting and financial industry. There are numerous topics that are covered, with the first four sections being related to one company’s financial statements and operating conditions. Each of these sections includes their own abstract that outlines the scope of the research. The remaining parts of the thesis are topics, events, and industries related to modern day accounting. This research was completed and submitted to the faculty of The University of Mississippi in partial fulfillment of the requirements of the Sally McDonnell Barksdale Honors College.

An Analysis Of Accounting Services And Relevant Economic Factors, Lauren Huffstatler, Emma Yates, Jacobi Scruggs, Kolby Husted

Honors Theses

This thesis consists of a collection of six case studies completed during the fall and spring semesters of Honors Accountancy 420 under the guidance and direction of Dr. Victoria Dickinson. These case studies represent an analysis of financial accounting and current economic events relevant to the profession. During the fall semester, Dr. Dickinson formed groups of students to complete four case studies relating to an assigned company. My group was assigned FB Financial Corporation, and we evaluated the company in the areas of risk assessment, audit and risk planning, and tax planning. At the end of the semester, we presented …

Accounting Chronicles: Real-World Case Studies, Hannah Coyle

Honors Theses

This thesis compiles case studies exploring accounting principles that intersect with real-world events, from historical incidents to financial crises and contemporary issues. Each study highlights accounting’s significance across diverse economic sectors, emphasizing accounting’s pervasive influence on influential figures, economic trends, and regulatory authorities. Utilizing a multidisciplinary approach including documentaries, articles, financial reports, and academic courses, the research reveals the intricate relationship between accounting practices and global events. Findings underscore the profound impact of economic trends on the accounting profession, showcasing the underlying motivations driving these occurrences and its adaptability to changing global landscapes. Overall, this thesis provides insight into accounting’s …

A Compilation Of Accounting Case Studies, Mason Everett

Honors Theses

In my honors accounting thesis, I meticulously examined contemporary issues within the accounting and finance industries by integrating case studies from various current events. These real-world examples provided insightful perspectives into the dynamic challenges faced by professionals in these fields. Additionally, I delved into the intersection of political matters and regulatory frameworks, exploring how they shape and influence accounting practices and financial decision-making. By incorporating both theoretical concepts and practical applications, my thesis aimed to provide a comprehensive understanding of the complexities inherent in today's accounting landscape, offering valuable insights for future research and professional practice.