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An Analysis Of Managerial Accounting And Corporate Reporting Practices, Matthew Mcinnis

Honors Theses

This paper explores topics including financial accounting, financial reporting, FASB guidance, managerial accounting, and more. The paper is broken into twelve sections (cases) which are independent from one another. The topics are discussed using fictitious and real-world example companies and financial data. Development of analytical skills, technical proficiency, and an improved approach to a wide range of accounting problems were among the goals of this work and the class in which it was conducted. These goals were achieved by repeated guided analysis that followed the pace of the accounting education offered in the main courses in the Accountancy curriculum; the …

A Basic Understanding Of Accounting Principles: A Case-By-Case Study, Rachel Lee Prestwood

Honors Theses

To complete my thesis, the Patterson School of Accountancy and the Sally McDonnell Barksdale Honors college created a special class just for accounting majors to complete their theses on time. This thesis is a collection of case studies illustrating many topics in the study of accounting. Each case study covers a different topic including the revenue cycle, leases, fraud, inventory classification, and much more. Data is presented in financial statements, tables, and in reports. Instead of covering one topic, the topics examined are all topics/issues an accountant could face throughout their career. An accountant has many different faces: financial advisor, …

Case Studies Of Financial Accounting Theories And Techniques, Walter D. Kearney Iii

Honors Theses

The following thesis contains twelve case studies that cover an array of accounting topics and theories. Each case presents some type of accounting problem in a real world setting that is followed by analysis. The reasoning behind each case is supplemented by findings from the Financial Accounting Standards Board Codification, topics covered in intermediate accounting, and/or findings from Excel exercises. Each case provides a deeper and more complete understanding of a unique accounting technique or situation. For each case, some type of confirming information or reference is included. Every chapter within the thesis is independent of all others.

Financial Reporting: The Application Of Professional Development And Research, Jordan Pendergraft

Honors Theses

This paper serves as a compilation of the case studies assigned by Dr. Victoria Dickinson throughout the Professional Research and Development Thesis Program. Each of the twelve studies contained within this thesis present a different topic or problem concerning accounting standards or the application of financial reporting. In addition, this report demonstrates the application of accounting studies to real-world scenarios, thus integrating various fields, such as risk assessment, investments, finance, and accounting. Additionally, this course and continuous research assignment promoted teamwork and classroom collaboration, as the studies were assigned to task groups. Through the use of repetitive group projects, students …

Corporate Accountancy Case Research And Analytics, Elizabeth Clutton

Honors Theses

Corporate accounting is an ever-evolving beast that ebbs and flows with social and technological trends. Management faces new challenges with every interaction and must deal with the consequences. Accounting firms pioneer strategies and solutions to cope with changing regulations and accounting methods while abiding by their governing bodies. The Public Company Accounting Oversight Board as established by the Sarbanes-Oxley Act of 2002 is responsible for monitoring and correcting public companies. The Financial Accounting Standards Board established by the Financial Accounting Foundation is considered to be the Generally Accepted Accounting Standard setting body for the PCAOB. The cases discussed below all …

A Case By Case Analysis Of Fasb And Its Public Accounting Application, Ethan E. Holmes

Honors Theses

The following compilation of cases explore the intricacies of public accounting by simulating real life situations and problems that arise when using and applying the commonly accepted public accounting concepts and regulation. Using prompts for each case that were provided by Dr. Victoria Dickinson, Ph.D., CPA, of the Patterson School of Accountancy, I applied my knowledge of accounting concepts along with supplementation from the Federal Accounting Standards Board's (FASB) Codification to interoperate, draw conclusions about, and give opinions on each case.

Balancing Internal Controls With Change Management In The Pacific Military Unit, Miriam Seveses Mefford

Walden Dissertations and Doctoral Studies

Federal government managers were advised to strengthen internal controls; the law dictates attestation of effective management controls, and the internal control program is used to detect risks. However, managers lacked preparatory training, with training being overlooked given the increased responsibilities. Managers are assigned the programmatic role regardless of the lack of program standards in knowledge, skill, and ability. The research questions addressed change management components, concepts, and core qualifications relative to program readiness. The purpose of this single case study was to identify and explore change management components contributing to the effectiveness of internal controls. The conceptual framework was based …

Three Essays On Risk Factor Disclosures, Abiodun Isiaka

Theses and Dissertations (Comprehensive)

Beginning in 2005, the US Securities and Exchange Commission (SEC) proposed changes to the disclosure of risk information in the annual 10-K reports. Based on these changes, large firms in the US are required to disclose risk factors in Item 1A of their 10-K. This study contains three essays that review the current literature on Risk Factor Disclosures (RFDs) and employ empirical methods to test the usefulness of this disclosure.

The first essay reviews the existing literature on RFDs and provides direction for future research. This review discusses the strengths and limitations of current research in the field and suggests …

The Globalisation Of Tax Good Governance, Christiana Panayi

Research Collection School Of Accountancy

This is a unique era where the international tax community, most vocally represented by developed countries mainly through the OECD/G20 is engaged in a global fight against tax evasion/avoidance. It is thought that lack of tax cooperation increases the risk of cross-border tax evasion and avoidance. Apart from the traditional notions of cooperation/assistance and exchange of information commonly viewed as instrumental in the fight against tax evasion/avoidance, another concept has emerged – that of good tax governance or tax good governance or fiscal good governance.

Notwithstanding the uncertainties surrounding tax good governance, it is acquiring increasing importance and institutional backing, …

Women’S Initiatives Executive Committee: Educating, Advocating, Advancing, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

Lessons From The Global Financial Crisis–The Case Of Mainland China And Hong Kong, Lucia Morales, Bernadette Andreosso-O’Callaghan

Articles

The analysis of the intertwined reactions of Hong Kong and Mainland China to the 2008 Global Financial Crisis is considered in this study through the lenses of their stock markets. The GARCH-based analysis of stock market performance over the period December 2011–December 2014 shows that trade and equity sectors were the sectors most affected by the global recession; volatility was prevalent on the Shanghai stock market, whereas volatility persistence characterised the Hong Kong stock market. The results also show that the two stock markets recovered quite quickly. Tight controls applied by the financial authorities helped ensure some stability during the …

Understanding Market Inefficiency In The East Asian Region During Times Of Crisis, Lucia Morales, Bernadette Andreosso-O’Callaghan

Articles

The study of financial market efficiency has important implications in terms of global macroeconomic stability. The case of six selected East Asian stock markets (China, Japan, Hong Kong, Malaysia, Singapore and South Korea) during the Asian Financial Crisis (AFC) and Global Financial Crisis (GFC) is analysed here using a battery of well-known econometric techniques that starts with traditional unit root testing for random walk behaviour. The six countries were selected on the basis of market capitalization to offer insights into the behaviour of the most relevant markets in the region. The results show that during both crises, these markets exhibited …

Cpa Firm Sponsorship Success Toolkit, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

Effective Hiring Process Background Check Strategies, Christina Diane Waddell

Walden Dissertations and Doctoral Studies

Job applicants often falsify information in their application materials. Using the disparate impact theory as the conceptual framework, the purpose of this multiple case study was to identify strategies Human Resource professionals use to complete effective background checks while maintaining compliance with federal regulations. I collected data by interviewing executives of 3 organizations located in the Southwest region of the United States, who had successful strategies for performing background checks to identify falsified information in the application process. I assured the validity and reliability of the data by reviewing organizational documents and member checking of the interpretation of the data. …

Corporate Governance Implementation In The Nigerian Banking Industry, David Nkata Bassey

Walden Dissertations and Doctoral Studies

The increasing level of fraud, the collapse of banks, and the loss of confidence in the Nigerian banking industry have been attributed to poor corporate governance. The problem of this study was effective implementation of corporate governance in Nigeria where multiple regulations are in place. The purpose of this qualitative single case study was to understand how corporate governance is implemented in the Nigerian banking industry in the face of a multiplicity of regulations. The research question investigated how Nigerian bank managers implement corporate governance regulations in the face of a multiplicity of regulations. The conceptual framework was grounded in …

Association Of Insider Trading Patterns With Earnings Management Citations From 2002-2012, Anne-Mary Emuobonuvie Nash-Haruna

Walden Dissertations and Doctoral Studies

Insider trading and earnings management (EM) have traditionally been associated with fraud and corporate scandals. Corporations involved in fraudulent financial reporting or earnings manipulations were assumed to have used insider trading patterns to manipulate earnings, thereby concealing information from investors. The purpose of this quantitative, non-experimental study was to examine the association between insider trading patterns and EM citations among a randomly selected sample of publicly traded companies. The research question pertained to the association between the number of EM citations and whether a firm exhibited patterns of insider trading among publicly traded firms. The theoretical framework was based on …

Controls And Cooperation In Interactive And Non-Interactive Settings, Jace Garrett, Jeffrey A. Livingston, William B. Tayler

Faculty Publications

Prior research finds that controls that induce cooperation among collaborators on a project increase trust, and that this increased trust increases subsequent cooperation among collaborators. We extend this work by investigating how controls influence cooperative behavior in two settings. The first is an interactive setting where people work together and can benefit from each other’s work. The second is a non-interactive setting where people do not work together directly, but where behavior can be observed. We propose that because controls are likely to engender greater trust and reciprocity in interactive settings than in non-interactive settings, the effect of controls on …

The Value To Management Of Using The Internal Audit Function As A Management Training Ground, Joseph V. Carcello, Marc Eulerich, Adi Masli, David A. Wood

Faculty Publications

This study examines how using the internal audit function as a management training ground (MTG) impacts manager’s reliance on internal auditor recommendations. While prior research suggests that using internal audit as a MTG can adversely affect financial reporting quality, external audit fees, and internal audit efficiency, many internal audit functions use this practice. We study how this practice influences another important stakeholder—senior management. Based on survey results of 355 chief audit executives (CAEs), we find that CAEs perceive senior management to be more likely to use recommendations from MTG internal auditors than non- MTG internal auditors. To bolster the validity …

Citation-Based Benchmarks And Individual Accounting Faculty Research Rankings By Topical Area And Methodology, Garrison Nuttall, Neal Snow, Scott L. Summers, David A. Wood

Faculty Publications

This paper provides citation rankings and benchmarking data for individual accounting researchers disaggregated by topic and methodological area and studies which factors increase citation totals. Based on Google Scholar data from 7,113 articles published in respected accounting journals, we find that citation totals differ significantly based on accounting topic area (accounting information systems, audit, financial, managerial, tax, other) and methodology (analytical, archival, experimental, other), suggesting the need to separately benchmark authors who publish in these groups. We also find that authors who have a broad collaboration network, graduated from a school that started a journal, are topic specialists, or publish …

Toward Conflict Or Compromise? How Violent Metaphors Polarize Partisan Issue Attitudes, Nathan P. Kalmoe, Joshua R. Gubler, David A. Wood

Faculty Publications

We know much about how opinion leaders drive mass partisan polarization with position-taking cues but little on how different message types polarize citizens, and who responds most to those messages attributes. This article contributes new insights by investigating how exposure to common violent metaphors interacts with audience personality traits to polarize partisans on issues. Building from research on conflict orientations, we theorize that aggressive rhetoric primes aggression in aggressive partisans, motivating greater intransigence on party positions. As a consequence, aggressive partisans are pulled further apart on issues, thereby reducing prospects for compromise. We find support for our predictions in two …

Violence, Aggression, And Ethics: The Link Between Exposure To Human Violence And Unethical Behavior, Joshua R. Gubler, Skye Herrick, Richard Price, David A. Wood

Faculty Publications

Can exposure to media portrayals of human violence impact an individual’s ethical decision making at work? Ethical business failures can result in enormous financial losses to individuals, businesses, and society. We study how exposure to human violence—especially through media—can cause individuals to make less ethical decisions. We present three experiments, each showing a causal link between exposure to human violence and unethical business behavior, and show this relationship is mediated by an increase in individual hostility levels as a result of exposure to violence. Using observational data, we then provide evidence suggesting that this relationship extends beyond the context of …

Strategies Used By Women To Secure Sba's 8(A) And 504 Loan Financing, Valencia Y. Locust

Walden Dissertations and Doctoral Studies

Many woman small business owners lack strategies to obtain Small Business Administration's (SBA) 8(a) and 504 Loan financing to start and grow their businesses. This exploratory case study explored strategies that 5 women business owners used to secure SBA's 8(a) and 504 Loan financing. The TPB and feminist theory were the conceptual frameworks used in this multiple case study. In-depth, semistructured interviews with purposively selected women small business owners supplemented a review of loan acceptances and certifications. Yin's 5-step analysis guided the coding process of participants' responses, and member checking verified the transcription accuracy and that emerging themes and inferences …

Effective Internal Controls For Recognizing Contracting Revenues, Antonio Ghaleb

Walden Dissertations and Doctoral Studies

Business leaders of contracting companies in Qatar struggle to develop appropriate internal controls over revenue estimates to mitigate the risk of financial statement manipulation. Grounded in the internal control framework of the Committee of Sponsoring Organizations of the Treadway Commission, the purpose of this multiple case study was to explore strategies that business leaders responsible for financial reporting use to develop and implement effective internal controls for recognizing contracting revenues. Nine participants from 3 private contracting companies in Qatar who had implemented strategies to develop and implement effective internal controls for recognizing contracting revenues participated in face-to-face semistructured interviews. Through …

Strategies To Minimize Direct Care Worker Shortages, Eric Ik Iloabachie

Walden Dissertations and Doctoral Studies

There is a worldwide shortage of direct care workers who help older adults in their own homes. The purpose of this multiple case study was to explore strategies that owners of home health care businesses can use to retain adequate direct care workers for their businesses. Five home care agency owners from Wake County, North Carolina, participated. Each owner had successfully implemented strategies to ensure adequate caregivers to sustain the business. Human relations theory was used to address the business problem. Data collection involved interviewing the 5 owners of home care agency businesses in their offices. Through a process of …

The Perceived Influence Of Ethics Education In Business, Jessica Selensky

Honors Theses and Capstones

No abstract provided.

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 …

Nail It Then Scale It Book Review, Jacob Thorpe

Marriott Student Review

Nail It Then Scale It highlights how entrepreneurs can deliberately work to create a successful and scalable business.

The Art Of The Commander, The Art Of The Servant, William R. Adams

Marriott Student Review

Being a business major at BYU takes up enough study time. Why would a student want to do a rigorous minor, too? William Adams describes his journey as a business strategy major and editing minor and relates how the two fields together have helped him gain a better understanding of business strategy and leadership.

Buzzwords

Marriott Student Review

Learn how to use the following buzzwords correctly:

• Kill chain
• Storytelling
• ROR
• Moat
• Push Tolerance

Unexpected Connections: Full Issue Of Volume 1, Issue 3, Marianna E. Richardson

Marriott Student Review

Unexpected Connections is the Fall 2017 Issue of Marriott Student Review.