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Articles 2221 - 2250 of 14487
Full-Text Articles in Entire DC Network
Survey Of Accountancy In Generally Accepted Accounting Principles And Financial Statement Analysis, Evan Turner
Survey Of Accountancy In Generally Accepted Accounting Principles And Financial Statement Analysis, Evan Turner
Honors Theses
This paper surveys the current landscape of accountancy following U.S. Generally Accepted Accounting Principles through a series of twelve case studies spanning different areas of financial reporting, taxation, financial statement analysis, and research. Several cases involve research using sections from the FASB Codification, financial statement analysis using ratios, and commentary on the impact from the perspective of users of financial statements. The cases span several areas of financial accounting including leases, stockholders equity, inventory, and deferred tax assets/liabilities in order to offer a broad perspective on the current landscape of financial reporting through individual, focused cases. The cases within this …
Application Of Accounting Principles In A Collection Of Case Studies, Tamara Kalmykova
Application Of Accounting Principles In A Collection Of Case Studies, Tamara Kalmykova
Honors Theses
This thesis is a compilation of case studies that I have conducted within the period of 6 months. Each case study is independent from one another. The main purpose of these case studies is to investigate complex accounting issues that are very common in real practice. In each case I did my best to understand accounting principles that are applied in a specific situation and further investigate the issue. In order to identify the problematic areas, I analyzed the facts that were given to me and then implemented solutions based on my accounting knowledge and extensive research I have conducted. …
The Study Of Key Accounting Principles On A Case-By-Case Basis, Jennifer Clara Lyons
The Study Of Key Accounting Principles On A Case-By-Case Basis, Jennifer Clara Lyons
Honors Theses
The following are solutions to a series of case studies highlighting the key concepts of financial reporting in accounting. The cases were completed in fulfillment of the requirements for honors ACCY 420 course at the University of Mississippi for both the fall and spring semesters of the 2016/2017 academic school year. Each case focused on a different area of financial reporting within a company, or companies within the same industry. Each case contained a problem set requiring an understanding of accounting concepts, analysis of financial stability, mathematical calculations, and preparation of journal entries and financial statements.
A Compilation Of Analyses Of Financial Reporting, Kellie A. Shannon
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 …
The Fundamentals Of Gaap: Case Studies Of Accounting Principles, Lindsey N. Dunn
The Fundamentals Of Gaap: Case Studies Of Accounting Principles, Lindsey N. Dunn
Honors Theses
The following paper consists of solutions to case studies that provide an overview of accounting principles in accordance with the Generally Accepted Accounting Principle set forth by the Financial Standards Accounting Board. Each case addresses a different area of financial reporting within a specific company, and demonstrates comprehension and practice of accounting concepts, financial analysis, and preparation of financial statements. These cases were completed under the direction of Dr. Victoria Dickinson in fulfillment of the requirements for the University of Mississippi ACCY 420 honors course in the 2016-2017 academic year.
A Comprehensive Collection Of Accounting Methods And Principles: A Case By Case Analysis, Lucas Buckley Thudium
A Comprehensive Collection Of Accounting Methods And Principles: A Case By Case Analysis, Lucas Buckley Thudium
Honors Theses
The purpose of this thesis is to address the most commonly accepted accounting methods and principles used in practice and apply them to companies' financial statements. This thesis uses examples from companies' financial statements, management discussion and analysis, 10k reports, quarterly reports, and various other statements in conjunction with a particular topic of financial accounting. This thesis begins by applying accounting principles to specific companies. Certain topics include revenue recognition, the time value of money, tradeable securities, pension plans, and various other topics. Each topic is broken down by a section. Inside these sections will be supporting data, journal entries, …
A Compilation Of Case Studies Highlighting Current Issues And Uses Of Accounting Methods And Procedures, Natalie Fischer
A Compilation Of Case Studies Highlighting Current Issues And Uses Of Accounting Methods And Procedures, Natalie Fischer
Honors Theses
No abstract provided.
Strategies To Reduce Occupational Fraud In Small Restaurants, Angel Ortiz
Strategies To Reduce Occupational Fraud In Small Restaurants, Angel Ortiz
Walden Dissertations and Doctoral Studies
Occupational fraud is a growing business risk that is causing greater financial losses in small businesses than large businesses. Business owners lose approximately 5% of their revenues due to occupational fraud. The purpose of this multiple case study was to explore the strategies used by some business owners of small restaurants to reduce occupational fraud. The fraud triangle theory was the conceptual framework for this study. Three small restaurant owners from Puerto Rico participated in face-to-face, semistructured interviews to reveal their successful strategies to minimize fraud. The data collection process also included business documents and researcher observations that assisted in …
Forensic Detection For Earnings Management In Selected Code Law Nations Of Europe, Jef Lee Garner
Forensic Detection For Earnings Management In Selected Code Law Nations Of Europe, Jef Lee Garner
Walden Dissertations and Doctoral Studies
This study investigated earnings management in European firms. The private investors became victims of manipulated earnings where few laws offered regulatory oversight. The study forensically examined the attributes of earnings management identified using a discretionary accrual model published in Jones' work and Schippers' work. The firms' managers should fulfil agency theory when they made reporting decisions, and they should act in the investors' best interests to fulfil stewardship theory. The managers failed as they seemed to favor insiders when they reported manipulated earnings to outsiders like small investors even though the managers published financial reports conforming to the International Financial …
Strategies To Minimize Profit Loss From Small Business Enterprise Credit Rejections, Alfred Nwagbo
Strategies To Minimize Profit Loss From Small Business Enterprise Credit Rejections, Alfred Nwagbo
Walden Dissertations and Doctoral Studies
Institutional policies or terms and conditions of credit allocation complicate the demand and supply of small business enterprise (SBE) credit, causing lost profits. Banks leaders losing 28% of profitable projects because of the high rejection rate of credit applications for SBE loans is a concern. The purpose of this multiple case study was to explore strategies Southeastern Nigerian state bank leaders use to minimize lost profit from SBE credit rejections. The conceptual framework that grounded this study was credit rationing focused on the lender-borrower relationship. Data collection involved reviews of company documents and face-to-face semistructured interviews of 6 participants from …
Impact Of Experiential Learning In Cross Disciplinary Projects, Cassandra M. Cameron
Impact Of Experiential Learning In Cross Disciplinary Projects, Cassandra M. Cameron
Williams Honors College, Honors Research Projects
In higher education, immersion in real-world experience is essential for students’ professional development. This paper seeks to examine the facets of importance within experiential learning while participating in cross disciplinary projects. First, an anecdotal experience of participating in a national financial competition as transcribed by the author is provided in Section I. This will provide personal reflection of the various benefits associated with the project. Section II follows with a review of relevant literature to connect the aforementioned benefits to experimental and empirical evidence. Section III provides the manuscript submitted to and chosen as a finalist of the Financial Service …
Codification Of Statements On Standards For Attestation Engagements, Number 18, As Of January 2018, American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Standards For Attestation Engagements, Number 18, As Of January 2018, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
General Accounting And Auditing Developments, 2018/19; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
General Accounting And Auditing Developments, 2018/19; 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 - 2018; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Employee Benefit Plans Industry Developments - 2018; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans, January 1, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Employee Benefit Plans, January 1, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Revenue Recognition, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Revenue Recognition, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans, January 1, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Employee Benefit Plans, January 1, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Strategic Position Of Bond Markets In Asean-5: Challenges And Directions For Development, Sorasart Sukcharoensin
Strategic Position Of Bond Markets In Asean-5: Challenges And Directions For Development, Sorasart Sukcharoensin
DLSU Business & Economics Review
This study compares and analyzes the strategic position of bond markets in ASEAN-5 countries using the Strategic Position and Action Evaluation matrix approach as a diagnostic tool. The results reveal that the bond markets in Malaysia, Singapore, and Thailand are in an aggressive posture, whereas the bond market in the Philippines is in the conservative position and the Indonesian bond market is the one in a defensive posture. The current strategic position of each bond market, together with scores in each dimension, helps identify key prospects and challenges that could considerably affect strategic development of bond markets in the region.
Compliance Theory: A Case Study Approach In Understanding Organizational Commitment, Nelson J. Celis
Compliance Theory: A Case Study Approach In Understanding Organizational Commitment, Nelson J. Celis
DLSU Business & Economics Review
The Electronic Commerce (e-Commerce) Act of 2000 or Republic Act (RA) No. 8792 mandates all government agencies to transact business and perform government functions using electronic documents within two years from the date of its effectivity in June 2000. Unfortunately, only a handful of government agencies were ready to implement the said law in the year 2002 despite the availability of applicable information technology (IT) resources and appropriated budget. After 17 years, there is considerable improvement in the compliance with the said law, though there are still non-compliances of government offices that could not manage to be at par with …
Determinants Of Earnings Management Choice Among Publicly Listed Industrial Firms In The Philippines, Cynthia P. Cudia, Aeson Luiz C. Dela Cruz
Determinants Of Earnings Management Choice Among Publicly Listed Industrial Firms In The Philippines, Cynthia P. Cudia, Aeson Luiz C. Dela Cruz
DLSU Business & Economics Review
Earnings management involves the use of acceptable accounting rules and procedures as well as circumventing business activities to achieve desired ends. In the literature, earnings management through discretionary accruals has always been associated with an opportunistic motive to mislead various stakeholders about a business’ financial performance to the advantage of owners and managers. However, the literature presented two possible motives behind earnings management, namely: an opportunistic, a self-serving perspective which mirrors the agency problem; and an efficient motive which utilizes earnings management as a signalling mechanism to send signals about the firm to its stakeholders. In this paper, we investigate …
Long-Run Linkages Of Asean+3 Floating Currencies, Cesar C. Rufino
Long-Run Linkages Of Asean+3 Floating Currencies, Cesar C. Rufino
DLSU Business & Economics Review
The extent with which currencies of the expanded ASEAN grouping commonly known as the ASEAN+3 have attained long-run currency linkages—an important requisite for an eventual monetary integration—is the main focus of this study. High-frequency interbank call rates (nominal exchange rate vis-à-vis the US dollar) data on seven floating currencies of the region with sufficient historical time series covering the period of 1998 to 2012 (weekly: January 7, 1998, to December 26, 2012—average of bid and ask rates on Wednesdays) constitute the primary database of the study. The goal is to establish through cutting-edge econometric procedures three crucial outcomes: the bilateral …
A Study Of Long-Lived Asset Impairment Under U.S. Gaap And Ifrs Within The U.S. Institutional Environment, Philip K. Hong, Daniel Gyung Paik, Joyce Van Der Laan Smith
A Study Of Long-Lived Asset Impairment Under U.S. Gaap And Ifrs Within The U.S. Institutional Environment, Philip K. Hong, Daniel Gyung Paik, Joyce Van Der Laan Smith
Accounting Faculty Publications
This paper explores whether differences in accounting standards influence reporting behavior within the U.S. institutional environment where both IFRS and U.S. GAAP are used for reporting purposes. We focus on the accounting for impairment of long-lived assets, an area where significant differences exist between U.S. GAAP and IFRS. We identify all U.S.-listed firms who have recognized long-lived asset impairment losses during the 2004–2012 period. From these firms, we identify firms following IFRS, then develop a matched sample of U.S. GAAP firms, using a propensity score matching procedure. We examine the relation between impairment loss and unexpectedly high or low earnings …
The Association Between Audit Fees And Accounting Restatement Resulting From Accounting Fraud And Clerical Errors, Daniel Gyung Paik, Taewoo Kim, Kip Krumwiede, Brandon B. Lee
The Association Between Audit Fees And Accounting Restatement Resulting From Accounting Fraud And Clerical Errors, Daniel Gyung Paik, Taewoo Kim, Kip Krumwiede, Brandon B. Lee
Accounting Faculty Publications
Restatements of financial reporting arise from many sources including changes in accounting rules, changes in reporting entity, accounting errors, and fraud (or “irregularities”). Theory predicts that audit effort (measured by audit fees) and financial report restatements should be negatively associated because more audit effort means that auditors should be more likely to find errors or other issues that could lead to later restatement (Shibano 1990; Matsumura and Tucker, 1992; Lobo and Zhao, 2013). However, other studies have found either a positive association or no association between audit fees and subsequent restatements (Kinney et al., 2004; Stanley and DeZoort, 2007; Cao …
A Study Of Long-Lived Asset Impairment Under U.S. Gaap And Ifrs Within The U.S. Institutional Environment, Daniel Gyung Paik, Keejae Hong, Joyce Van Der Laan Smith
A Study Of Long-Lived Asset Impairment Under U.S. Gaap And Ifrs Within The U.S. Institutional Environment, Daniel Gyung Paik, Keejae Hong, Joyce Van Der Laan Smith
Accounting Faculty Publications
This paper explores whether differences in accounting standards influence reporting behavior within the U.S. institutional environment where both IFRS and U.S. GAAP are used for reporting purposes. We focus on the accounting for impairment of long-lived assets, an area where significant differences exist between U.S. GAAP and IFRS. We identify all U.S.-listed firms who have recognized long-lived asset impairment losses during the 2004 to 2012 period. From these firms, we identify firms following IFRS, then develop a matched sample of U.S. GAAP firms, using a propensity score matching procedure. We examine the relation between impairment loss and unexpectedly high or …
The Effects Of Quality Assurance Rating By Independent Assessors On External Auditors Judgment On Evaluation Of The Internal AuditorS Work, Patcharee Treepornchaisak
The Effects Of Quality Assurance Rating By Independent Assessors On External Auditors Judgment On Evaluation Of The Internal AuditorS Work, Patcharee Treepornchaisak
Chulalongkorn University Theses and Dissertations (Chula ETD)
The International standard on Auditing (ISA) 610, using the work of internal audit allows the external auditors to use internal audit's work and use internal auditors as assistants. But the external auditors have to evaluate internal audit function by themselves. The self-evaluation causes uncertainty in using IAF's work and using internal auditors as assistants. The prior studies identify that the three determinants of IAF quality are objectivity, competence and work performance. This study argues that the quality assurance report (QAR) help increase external auditors' reliance decision. Moreover a paper posits that the internal control environment is also related to the …
Three Studies Examining The Potential For Relational Reasoning To Enhance Expertise In Complex Audit Domains, Matthew Holt
Three Studies Examining The Potential For Relational Reasoning To Enhance Expertise In Complex Audit Domains, Matthew Holt
Electronic Theses and Dissertations
This dissertation consists of three studies that explore the potential for relational reasoning to advance research on the facilitation of expertise in complex audit domains. Study One seeks to explicate the potential that theory and methods from relational reasoning and associated research have to advance the audit expertise research stream. The implications for future research on facilitating auditing expertise are discussed in synchrony with future research questions, including whether or not such strategies will be effective in domains with more than minor relational complexity. Studies Two and Three experimentally examine the use of metacognitive skills intended to enhance relational knowledge, …
The Fundamentals Of Accounting: A Series Of Case Reports, William Swede Umbach
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 Collection Of Case Studies On Financial Accounting Concepts, Sarah Catherine Thornton
A Collection Of Case Studies On Financial Accounting Concepts, Sarah Catherine Thornton
Honors Theses
This thesis is compiled of twelve case studies, each on a unique accounting concept. Each case study was analyzed in a group of two to four students, and each student completed a write-up answering the case questions and examining the proper accounting treatment for each issue in the case. Case topics included financial statement assembly and analysis, internal controls, inventories, leases, revenue recognition, deferred income taxes, and examinations of equity, among others. Each topic was considered using accounting knowledge learned during intermediate accounting classes at the University of Mississippi as well as the Financial Accounting Standards Board (FASB) Codification. The …
Dilemmas In The Accounting World: A Case-By-Case Solution Series, Guy Thornton
Dilemmas In The Accounting World: A Case-By-Case Solution Series, Guy Thornton
Honors Theses
This paper is a collection of case studies performed with different real-world numbers from various companies whose names have been changed for confidentiality reasons. The different cases examine financial statements from these companies, and each case has a different topic of accounting to examine and answer questions about. The only outside source I used to answer these questions came from the FASB Codification. While most of the answers are correct, some may be just opinionated based on the research I did with the Codification and outside knowledge from the classroom. I am thankful for the opportunity I had to work …
A Collection Of Accounting Case Studies Analyzing Financial Reporting, Jessica Lee Pearson
A Collection Of Accounting Case Studies Analyzing Financial Reporting, Jessica Lee Pearson
Honors Theses
The following thesis contains a group of twelve accounting case studies that were completed between August 2016 and May 2017. The cases deal with a number of different accounting topics including depreciation, inventory valuation, formatting financial statements, the new revenue recognition standard, leases, using the Codification Research System, internal controls, stock-based compensation, and deferred income taxes. Each of these cases were picked to follow along with what was being taught in Intermediate Accounting at the time, and they were useful in building on the information I was already learning. The cases provided a different way of looking at each of …