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A Collection Of Case Studies Representing Financial Accounting, John Quaka

Honors Theses

This thesis focuses on different case studies that have to do with the field of accounting. All of the cases that are represented here relate to the field of financial accounting. Several of these cases were having to analyze either a company’s 401k or receiving an audit or tax accounting situation and having to answer questions about it. For others, we had to watch a video or an interview and write down what we thought about it. A couple of other case studies were had to interview either an accountant from our hometown and an accountant student older than us. …

Accountancy Practicum, Connor Mccarthy

Honors Theses

The cases enclosed within this thesis discuss a variety of accounting topics. These were selected by Dr. Dickinson to focus on a number of concepts that aid young professionals like myself in addressing the expectations of the financial reporting world.

Each case involved either formal research or a completion of a task that represented the fulfillment of this overarching goal. A synthesis of knowledge gained was usually included unless otherwise instructed. Two of the enclosed cases were completed alongside fellow students – Case 4 and Case 8, but two case competitions not featured here were also team-based.

The conclusions reached …

An Overview Of Financial Accounting Through The Use Of Case Studies, Sim Mosby

Honors Theses

This thesis encompasses many major accounting topics and different global phenomena’s that have changed the accounting profession. This thesis has allowed me to understand modern accountancy and the reasons it has had to adapt to the modern world. The University of Mississippi has allowed the accounting students of the Sally McDonnell Barksdale Honors College to complete this thesis by participating in the ACCY 420 class in their Junior year prior to their internship. This class was taught by Dr. Victoria Dickinson and consisted of eleven cases throughout two semesters

Compilation Of Cases Investigating Principles Of Accounting, Celia Sullivan

Honors Theses

This thesis is composed of two semesters worth of investigative cases into different aspects of the accounting field. There are 10 cases that each offer a unique perspective on varying aspects of accounting as a profession. Each case posed a different issue or controversy in the profession and proposed answers to the questions asked. The thesis shows a well-rounded understanding of the applications of accounting and the Generally Accepted Principles of Accounting. These cases were created and completed within the Accounting 420 course taught by Professor Victoria Dickinson in the fall and spring semesters of 2020.

An Overview Of Select Accounting Topics Through Case Studies And Research, James Pugh

Honors Theses

During the calendar year of 2020, amongst all the turmoil surrounding our world, I had the privilege of taking part in Dr. Dickinson’s Honors 420 course. I will be forever grateful for the fresh and in-depth outlook she imparted on me in terms of my profession and the topic of accounting as a whole. This thesis is an overview of several broad and important accounting topics, along with various world-wide economic and financial reporting issues that have changed the accounting profession. This thesis has allowed strengthen my understanding of the subject of accountancy. The University of Mississippi, accounting students of …

Honors Accounting Thesis, Ryan Rodgers

Honors Theses

This thesis contains twelve case studies that pertain to various accounting concepts and matters. The topics vary from 10-K evaluations to blockchain. This thesis was written under the guidance from Dr. Victoria Dickinson during my junior in an Independent Study class (ACCY 420). I benefitted greatly from participating in this class, and it allowed me to gain more knowledge from current accounting situations.

Lutz Strategic Analysis, Ashley Tyler

Honors Program: Senior Projects (Public)

Lutz, an accounting firm in Nebraska, was founded in 1980 and has grown radically since. It now has four divisions – Accounting, Finance, Talent, and Technology – and over 275 employees. When analyzing the external environment, a PESTEL, Porter’s Five Forces, and SWOT analyses were done. These found the external environment can have an impact on the industry, however, accounting is a job that will always be needed, and growth is almost always available. Lutz’s current strategy for growth is a resource-based view of the firm that involves being a one-stop-shop for customers. It is also looking for new firms …

Allete Financial Analysis And Valuation, Alec Tolson

Dissertations, Theses, and Projects

This analysis and evaluation of ALLETE, Inc. is based on historical quantitative and qualitative data. ALLETE, Inc. (NYSE: ALE) is an electric utility provider in the upper Midwest region of the U.S. Their primary business activities involve producing and delivering electricity to customers. Over the course of the last five years, ALE has maintained a consistent customer base. This aligns with the nature of their business as it is a heavily regulated industry where growth and competition are limited geographically.

ALE appears to be a healthy business that is in good standing with the government and regulatory agencies that enforce …

The Impact Of Asu 2016-14 On Not-For-Profit Operating Cash Flow Presentation, Grace Lauber

Honors Scholar Theses

In 2011, FASB added a project to its agenda to improve financial statement reporting for not-for-profit (NFP) entities. They issued a proposal in 2015 that would require all NFPs to use the direct method to report operating cash flows on the statement of cash flows. This proposal received a wide range of feedback from NFPs via comment letters. In response to this feedback, FASB altered the final update, ASU 2016-14, to continue allowing the indirect method. However, they encouraged use of the direct method by removing the indirect method reconciliation requirement for NFPs. This study examines the responses of 129 …

The Curious Case Of Firm Performance: Why Do Comapanies Reverse The Year Order Of Their Graphs In Annual Reports, Austin Hamil Higginbotham

Honors Capstone Projects and Theses

No abstract provided.

Accounting And Sustainability: Cost And Benefit, Emma Smith

Honors Theses

In today’s busy, complex, and technically advanced world, it is too easy to get caught up in day to day activities that distract from what needs to be accomplished and conserved. Therefore, there is a needed emphasis on sustainability in all industries, more specifically in the realm of accounting with respect to protecting the environment and citizens. Whether it be material, information, or human capital sustainability, appropriate practices are important and require attention (Sustainability Accounting Standards Board). This thesis will (a) document information regarding the Sustainability Accounting Standards Board, (b) discuss sustainability practices businesses can take to benefit the environment …

Audit Quality Research: A Bibliometric Analysis, Muhamad Taqi, Rahmawati Rahmawati, Bandi Bandi, Payamta Payamta, Aam Slamet Rusydiana

Library Philosophy and Practice (e-journal)

This study aims to determine the development and research trend maps with the theme Audit Quality published by well-known journals. The data used in this study were 499 indexed research publications with the theme Audit Quality in the period 1981 to 2020. The map of research development in Audit Quality was obtained through the export process, which would be processed and analyzed using the R Biblioshiny application program. This study shows that the number of publications about the development of Audit Quality research has increased significantly. The research results show that the journal that publishes the most and has the …

Women In Accounting, Kayla Cline

Honors Projects

There is gender inequality at the equity partner level in public accounting firms. The number of female partners is much lower than male partners. This paper examines the three main reasons for this discrepancy. The reasons are the difficulty in finding an appropriate work-life balance, good formal and informal mentors, and the extra financial risk associated with being an equity partner. Next, comparisons to law firms and educators are made examining the reasons for any gender inequality in those industries. Finally, proposed solutions to the three main reasons for the gender inequality in public accounting are explored.

The Dominance Of Masculinity: How The Expectation Of Stereotypical Gender Role Performance Undermines The Productivity Of Gay Men Working In Public Accounting Firms, Joshua Leinheiser

Senior Theses

Discrimination against LGBTQ employees in business settings has been shown to be a problem and negatively affects these employees’ productivity and well-being. In particular, discrimination against gay and other queer men often stems from the view that homosexuality is emasculating and conflicts with traditional expectations of male gender performance. This is seen as undesirable in business since traditional masculinity is seen as useful due to its association with competitiveness and control.

The purpose of this study is to determine whether this paradigm extends to the workplaces of public accounting firms. A survey containing questions about gender, sexuality, gender expression, experiences …

The Influence Of Emotions On The Application Of Professional Skepticism: An Examination Of Accounting Students’ Perspectives, Jordon Grace Williams

Honors Capstones

No abstract provided.

Generalist Ceos And Audit Pricing, Zhiming Ma, Rencheng Wang, Kaitang Zhou

Research Collection School Of Accountancy

We analyze the consequences of a firm hiring a generalist CEO in terms of the audit fees paid by the firm. We find that audit fees of clients with generalist CEOs are higher than those of clients with specialist CEOs. This relation is robust to considering managerial ability, other CEO characteristics, various fixed effects, instrumental variables, and change analyses. We further show that fee differences are larger for firms with weaker monitoring and higher corporate litigation risks. Through path analysis, we find that both client business risk and misreporting risk contribute to the fee difference. Finally, we find that auditors …

Gearing Up Higher Education For A More Resilient Future Post Covid-19, Themin Suwardy, Avantika Tomar, Neemee Das

Research Collection School Of Accountancy

Education is premised on an institution’s ability to gather faculty and students, and to provide space and opportunities to produce and disseminate knowledge. Besides its direct medical and healthcare impact, COVID-19 has been a significant disruptor to the higher education sector. This paper highlights its impact on international student mobility, international collaborations, and the delivery of teaching and learning. To successfully ride out the recovery, institutions will need to build resilient strategies to operate in the new, post-COVID normal by engaging with stakeholders, ensuring financial sustainability, and embracing purposeful digital transformation in university operations, teaching, and learning.

Government Auditing Standards And Single Audits, April 1, 2021; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

An Exploration Of Case Studies Surrounding The Accounting Environment, Kaitlin Elizabeth Haines

Honors Theses

I formulated my thesis throughout my yearlong Accounting 420 and 421 class, an exclusive class for accounting majors in the Sally McDonnell Barksdale Honors College. Throughout the year we were assigned eleven different cases to complete, ranging from interviews, certifications, and in-depth case competitions.

Each case was selected to teach us a new accounting topic for the week. Our knowledge expanded by using real companies and financial statements, to prepare us for the future.

Instead of defending my thesis to the Sally McDonnell Barksdale Honors College, the class competed in two case competitions with Big 4 accounting firms. This unique …

An Exploration Into Key Roles In Making Project-Based Learning Happen: Insights From A Case Study Of A University, Gary Pan, Poh Sun Seow, Shankararaman, Venky, Kevin Koh

Research Collection School Of Accountancy

Purpose: One of the main obstacles facing project-based learning (PBL) adoption relates to a lack of understanding by teachers and students in the roles they are required to play in the learning process. This study aims to address this obstacle, so as to better promote regular adoption of PBL pedagogy in educational institutions. Design/methodology/approach: The strategy was to undertake an in-depth case study of PBL courses taught in UNI-X’s undergraduate curriculum. The case study approach is particularly appropriate for this exploratory study because it allows to capture the organizational dynamics of the phenomenon better and also its ability to explain …

Performance Comparison Of Neural Networks (Mlp, Rbfnn, Ernn, Jrnn) Models For Stock Prices Forecasting To Bank Of Palestine, Shady I. Altelbany, Anwar A. Abualhussein Anwar A. Abualhussein Anwar A. Abualhussein

Muthanna Journal of Administrative and Economics Sciences

This study aimed to Performance Comparison of Neural Networks (MLP, RBFNN, ERNN, JRNN) Models for the time series data of a monthly Stock Prices to Bank of Palestine from Nov. 2005 to Oct. 2020, and comparing between models to see which one is better in forecasting. The results of applying the methods were compared through the (MAPE, MAE, RMSE), the most accurate model is ERNN 14-25-1 with minimum forecast measure error.

العوامل التنظيمية لهيكل الإدارة المالية في المؤسسات الحكومية واثره على التدفقات النقدية في البيانات المحاسبية, حيدر عباس الجنابي, رضوان الشغري, خولة جحيل زكيم

Muthanna Journal of Administrative and Economics Sciences

تناولت الدراسة واقع العوامل التنظيمية للإدارة المالية في المؤسسات الحكومية والتي تعد مطلباً مهماً لنجاح المؤسسة الحكومية من خلال تقديم إطار عملي لربط العوامل المنظمة لهيكل الإدارة المالية داخل المؤسسة الحكومية , بغية الوقوف على واقع الإدارة المالية في المؤسسات الحكومية وهو ما انفردت به الدراسة من أجل تأشير عدد من المؤشرات التي من الممكن تكون انطلاقة للتطوير إن الحركية المستمرة لمتغيرات البيئة المالية وتأثيراتها في أنشطة المؤسسات الحكومية مجتمع الدراسة, اذ تبين أهمية العلاقة بين المتغيرات المالية والعوامل التنظيمية متمثلة بالمتغيرات (الداخلية والخارجية) وأثر انعكاسات تلك العلاقة سوف يؤدي إلى تعزيز مكانة المنظمة من الناحية المالية ، ولمحدودية الدراسات …

محددات النمو الاقتصادي في العراق : دراسة قياسية للمدة (1970- 2016), حيدر طالب موسى, كريم سالم حسين

Muthanna Journal of Administrative and Economics Sciences

أخذ موضوع النمو والتنمية الأقتصادية حيزاً كبيراً من الأهمية في العقود الاخيرة سواء على مستوى التنظير الأقتصادي والبحوث العلمية والأكاديمية أو على مستوى الهيئات والمؤسسات الدولية العالمية أو على مستوى الدول وتوجهاتها الأقتصادية، فالنمو الأقتصادي كظاهرة عامة هو وسيلة لتحقيق مختلف الأغراض لهذا فأن معظم الدول تسعى الى تعظيم معدل النمو أو على الأقل تحسينه بأدخال كل الشروط التي تفرضها التنمية الاقتصادية . فالنمو الأقتصادي يبقى الهاجس الأساسي لمختلف الأنظمة من جهة وللأفراد من جهة أخرى فهو على رأس أهداف السياسات الأقتصادية كونه يمثل الخلاصة المادية للجهود الأقتصادية وغير الأقتصادية المبذولة في المجتمع.

An Analysis Of The Effects Of Technology Readiness Levels On Cost Growth, Christopher R. Bissing

Theses and Dissertations

This research seeks to evaluate the effects of Technology Readiness Levels (TRL) on Cost Growth. It makes use of data from Technology Readiness Assessments (TRA) and Selected Acquisition Reports (SAR) to explore relationships between TRLs at Milestone B and cost growth in Major Defense Acquisition Programs (MDAP) and Major Automated Information Systems (MAIS). Programs using higher proportions of critical technologies rated below TRL 7 tend to experience greater cost growth than programs that use more mature technologies. Current DoD doctrine requires TRL 6 to enter Milestone B. The results of this research seek to evaluate the merit of this requirement. …

Audit Report Lag: Do Company Characteristics And Corporate Governance Factors Matter? Empirical Evidence From Lebanese Commercial Banks, Rasha M. Nouraldeen, Mohamed Mandour, Wagdi Hegazy

BAU Journal - Society, Culture and Human Behavior

The objective of this study is to investigate the determinants (company specific characteristics and corporate governance factors) of audit report lag (ARL) in a developing country, namely, Lebanon. This paper adds and contributes to the limited literature that investigated the determinants of ARL in the developing Middle East countries through focusing on the Lebanese context. The study is carried out depending on a sample of Lebanese commercial banks operating in Lebanon, covering the period from 2012 to 2017. The researchers used the multiple regression analysis to examine the impact of the explanatory variables on ARL. The results show a significant …

Aurora: The Pandemic Within, Nahariah Jaffar, Haslin Johari

International Journal of Management, Finance and Accounting

Aurora Layar Group (Aurora) had been experiencing losses for three consecutive years since 2017. Among factors contributing to these losses were high depreciation due to high capital expenditure and recognition of impairment losses. However, Aurora managed to reduce its losses from RM252 billion in 2017 to RM79.5 billion in 2019. Unfortunately, the Covid-19 pandemic had hammered many industries worldwide including Aurora, in the travel, leisure and hospitality sector. The implication from the restrictions on business operations due to the Covid-19 pandemic on Aurora was evidenced by its reported losses of RM371.3 billion in the first six months to June 2020 …

The Determinants Of House Prices In Malaysia, Hazmi Hamizan Bin Mohd Zaki

International Journal of Management, Finance and Accounting

This paper studied how house prices were affected by macroeconomic factors from Q1 2009 to Q4 2018. The short and long-run effects of real income, nominal interest rates, inflation rate and stock prices on house prices in Malaysia were examined with the autoregressive distributed lag (ARDL) of a restricted error correction model (ECM). It was discovered that the selected macroeconomic factors were cointegrated with house prices. Income, represented by real Gross Domestic Product (GDP), significantly affected house prices in the short and long-run. Inflation and interest rate, proxied by Consumer Price Index (CPI) and Overnight Policy Rate (OPR), respectively, affected …

Factors Affecting Accumulation Of Household Debts In Malaysia, Yvonne Lean-Ee Lee, Vanisa Sukhavudh Charun, Hazmi Hamizan Mohd Zaki

International Journal of Management, Finance and Accounting

Since 2000, the ratio of debt to income among Malaysian households has been showing an upward trend. This paper examines the factors affecting accumulation of household loans into two main categories, housing loans and consumption loans. The purpose of this separation is to study the impact of savings on housing loans and consumption loans individually, which has not been researched in a Malaysian context prior to this. By adopting the Vector Error Correction Model (VECM), we found that cost of living, house prices and savings impacts accumulation of housing loans and consumption loans differently. There is a positive relationship between …

Proposed Interpretations And Definition: Responding To Noncompliance With Laws And Regulations, February 25, 2021, Comments Are Requested By June 30, 2021; Exposure Draft (American Institute Of Certified Public Accountants), 2021, February 25, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Driving Inclusiveness From The Grassroots: The Tambunan Inventors, Kamarulzaman Abdul Aziz, Jule Ashikin Julai Poh

International Journal of Management, Finance and Accounting

Reviews of recent studies indicated the growing importance of development and attainment of inclusive societies via inclusive innovations. This is especially relevant for addressing the disenfranchised or those at the base of the economic pyramid (BOP). Gaps in the literature pointed to; l) the need for understanding of inclusive innovation processes among small, medium and micro enterprises vis-à-vis among local entrepreneurs, ll) there is a lack of studies on inclusive innovation movement in Malaysia. Specifically under the SME Masterplan 2012-2020, there are a number of high impact programmes defined to drive numerous aims. Specifically, for driving inclusive innovation among Small …