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The Expansion Of Financial Regulation To Include Humanitarian Issues:An Examination Of The Development Of Conflict Mineral Reporting Requirements Using Actor-Network Theory, Robert Tennant

Electronic Theses and Dissertations

This study conceptually and empirically examines the establishment of certain financial regulation that resulted from the Global Financial Crisis (GFC) of 2007-2009. The crisis led to the establishment of the most extensive change in the regulation of the financial sector since the Great Depression (Green, 2011). During the forty years leading up to the crisis, the United States had engaged in a process of increased deregulation to promote greater efficiency (Yaron & Hendershott, 1998). The belief that reduced regulation would improve efficiency and foster innovation became the mantra of many economic advisers to policy setters, to the point that as …

Three Studies Examining Accountability In Auditing, Amy Donnelly

Electronic Theses and Dissertations

This is dissertation consists of three studies investigating accountability in auditing. It is aimed at gaining a better understanding of how auditors make decision in the presence of accountability pressure. The first study is a literature review of the experimental audit research on accountability. It provides a conceptual framework for organizing prior research on this topic and offers opportunities for future research. The second study experimentally investigates accountability as a potential mitigating mechanism for the performance declines caused by ego depletion. Auditors are shown to be susceptible to depletion, but research has yet to consider how a natural element of …

Case Analyses Of Standard Accounting Practices, Warren N. Ball

Honors Theses

The completion of this thesis is due mostly in thanks to ACCY 420, a class designed by the Patterson School of Accountancy and taught by Dr. Victoria Dickinson that gives accounting students a structured process for designing their theses on purposeful accounting topics. During my Junior and Senior years, there was a whirlwind of activity surrounding accounting students: accounting classes step into a new realm of difficulty, internship recruiting begins, and eventually my peers and I departed for multi-month internships. All of that activity left us with far less time to work on our theses than students in other academic …

A Compilation Of Accounting Title Studies, William K. Dossett

Honors Theses

The purpose of this paper is to investigate a broad range of accounting topics and issues that are areas of complexity in the accounting profession. Through the course of a year in the independent study course, our class, led by Doctor Dickinson, delved into these topics to further our understanding of them. Each case covered a different topic, and, concerning the matter that we researched, we produced a report. Pertaining to each report, please consult the school archives for the Honors Accounting class for any necessary materials. After completing this thesis, our class has developed an understanding for these accounting …

A Discussion Of Thirteen Financial Accounting Topics, Jordan Barr

Honors Theses

The purpose of this paper is to investigate thirteen different financial reporting topics and principles using specific scenarios that have been presented in a case study. These topics include the effects of different U.S. GAAP reporting options, the calculation of return on net operating assets, the statement of cash flows, the treatment of accounts receivable, U.S. GAAP policies, the effects of depreciation expense, contingencies, long-term debt, common stock, the treatment of investments, revenue recognition, the effects of deferred income taxes, and retirement obligations. Each case study introduces a company (or multiple companies) that exemplifies the topic for analysis. Then, several …

Analysis Of Financial Accounting Procedures And Applications, Mary Stewart Hurst

Honors Theses

This thesis is a compilation of accounting problems in an exploration of core accounting principles. Each case is a unique illustration of one of these financial accounting concepts and is an application of the principles and procedures associated with it. Within each case there is an executive summary describing the situation outlined in the case, the most important procedures used to solve the problem, and the ultimate outcome of the case. Following the executive summary is an appendix in which many specific questions were addressed. Additionally, within the appendices are included many figures, including journal entries, calculations, comparisons, and financial …

Financial Reporting: An Analysis Of Accounting Methods And Principles, Nathan C. Mccall

Honors Theses

This paper is a compilation of several analyses of various accounting methods and practices. Each chapter takes a different area of accounting and uses a well-known company to explain the theory behind a specific method or area of accounting. Through reference to these companies, the paper attempts to simplify some complex accounting processes. The real business examples help illustrate these concepts in a reader friendly format. The goal of this paper is to convey basic accounting principles to those without prior knowledge in accounting, allowing them to grasp the main concepts and understand the theory behind the standards of this …

A Comprehensive Analysis Of Corporate Financial Information Through Integrated Case Studies, Tanner West

Honors Theses

This report is an analysis of thirteen case studies concerning various topics in accounting. The purpose of this report is to analyze, explain, and evaluate specific concepts in accounting through the thirteen case studies. These case studies were prepared over the course of the 2015-2016 academic year through the ACCY 420 honors course. Accounting concepts covered throughout the cases include: pensions, tax research, financial reporting, and long-term liabilities. Each case study includes the executive summary, the questions responses, and additional calculations. Some case studies are about real world companies while others involve fictional companies and accounting scenarios. The ultimate goal …

Analysis Of Financial Accounting Techniques And Applications, Joseph Lascara

Honors Theses

This thesis sets to examine the core accounting principles in financial accounting and apply those principles to companies' financial statements and 10-K's. Starting from simple transactions and adjusting entries, each topic moves through the financial statements and applies them to different companies. The second half examines more advanced accounting topics such as pensions and the buying and selling of securities. Among each section is also a thorough set of figures that highlight specific journal entries, data, or calculations to enhance the understanding of these topics. Each topic was researched through various case examinations relating to a particular area of financial …

The Financial Analysis And The Application Of U.S. Gaap Principles, Lauren Vonder Haar

Honors Theses

This thesis follows eleven case studies examining various accounts of U.S. GAAP financial statements. Each case study represents a specific area of the financial statements, and each case uses a different company to analyze the accounts. Through the cases, commonly misstated items are explored. The purpose of this thesis is to determine the proper U.S. GAAP treatment of these items. The thesis explores all areas of the financial statements including accounts from both the income statement and balance sheet. The thesis was written during the Honors Accy 420 class during the academic year 2015-2016. The class allowed me to gain …

Budget Planning, Budget Control, Business Age, And Financial Performance In Small Businesses, Tracy A. Foster

Walden Dissertations and Doctoral Studies

Over 390,000 businesses failed in the United States in 2014. The primary cause for most business failures is poor planning, and budgets are a primary means of planning. The purpose of this correlational study was to examine to what extent, if any, budget planning, budget control, and the age of the business significantly predict financial performance in small businesses. The target population consisted of small business leaders in the Midwest. Churchill and Lewis's theory on the relative importance of selected management factors of small businesses through 5 stages of development formed the theoretical framework for this study. Data were collected …

Using Accounting Information To Forecast Market Performance, Tyler Atanasov

Williams Honors College, Honors Research Projects

This study examines how accounting information can be used to forecast market performance of stocks. We used the specific accounting information of earnings-to-price and book-to-market value ratios, in relation to a stocks 5-year holding period return to determine market performance. The most current, quarterly data with a longer sample period than previous studies was used. First, portfolios of stocks were formed based on the value of each stocks ratio. Next, univariate tests were then run on each ratio’s portfolios to determine if there was statistical significance in the differences among the portfolios returns. Lastly, we determined that investors could earn …

Favorability Of Financial And Nonfinancial Performance Measures And Analysts' Recommendations, Thomas F. Lewis Jr

Theses and Dissertations

This study investigates the extent to which sell-side analysts make full use of available financial and nonfinancial information signals in formulating stock recommendations. Prior research shows that investors rely strongly on sell-side analysts’ recommendations and that sell-side analysts pay considerable attention to nonfinancial measures in making their decisions. However, prior research has primarily focused on the mere presence of nonfinancial measures and not the extent to which the direction of such measures (i.e. favorability) is associated with firm value, or assessed the extent to which any interaction between financial measures and the direction of nonfinancial measures may influence analysts in …

Enterprise Risk Management In Responsible Financial Reporting, Robin B. Ewers

Walden Dissertations and Doctoral Studies

Despite regulatory guidelines, unreliable financial reporting exists in organizations, creating undue financial risk-harm for their stakeholders. Normal accident theory (NAT) identifies factors in highly complex integrated systems that can have unexpected, undetected, and uncorrected system failures. High-reliability organization (HRO) theory constructs promote reliability in complex, integrated systems prone to NAT factors. Enterprise risk management (ERM) integrates NAT factors and HRO constructs under a holistic framework to achieve organizational goals and mitigate the potential for stakeholder risk-harm. Literature on how HRO constructs promote ERM in responsible integrated financial systems has been limited. The purpose of this qualitative, grounded theory study was …

The Enterprise Resource Planning (Erp) Systems Implementations According To Critical Success Factors (Csfs) To Add Value For An Organization, Dafer Rzok Saker

Muthanna Journal of Administrative and Economics Sciences

this paper addresses the adopting of implementations enterprise resource planning ERP system based on critical success factors (CSF). We reviewed the execution of enterprise resource planning (ERP) according to five different areas: USA, Australia, China, Middle East, and EU. During our research, seven CSFs covered to compare five different regions to find the best implementation of ERP. The CSFs that we found are “Fit between ERP and business/process, Project champion ERP strategy and implementation methodology, Communication, Change management culture and programme, Business plan /vision /goals /justification, appropriate business and IT legacy systems”. In these seven CSFs, some were most frequently …

Understanding Business Valuation : A Practical Guide To Valuing Small To Medium-Sized Businesses, Gary R. Trugman

Guides, Handbooks and Manuals

No abstract provided.

Guide To Audit Data Analytics, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Special Education Teachers' Voices On Co-Planning In A Suburban School District, Corinne Jeffers

Walden Dissertations and Doctoral Studies

Limited co-planning between special education and general education co-teaching partners has been documented in professional literature as a significant problem. Special education teachers do not adequately co-plan for the implementation of accommodations for students with disabilities educated in the general education classroom. The purpose of this study was to collect and analyze the perceptions of special education teachers in one suburban elementary school district in the United States regarding co-planning with regular education teachers. The theory of self-efficacy was utilized as the conceptual framework to understand how teachers' beliefs and experiences influenced planning and goal setting for special education students. …

The Effects Of Gamification On Corporate Compliance Training: A Field Experiment Of True Office Anti-Corruption Training Programs, Ryan J. Baxter, D. Kip Holderness, David A. Wood

Faculty Publications

Companies rely on internal controls to comply with the U.S. Foreign Corrupt Practices Act and the U.K. Bribery Act. One such control is anti-corruption employee training. Although corporate training is a key component of anti-fraud policies and procedures, it is often perceived as dull by employees. To motivate greater engagement, firms are experimenting with training that involves elements of digital games, known as gamification. We perform a field experiment with 158 employees of a large, multinational bank to examine the effectiveness of gamified anticorruption training. We find that employees strongly prefer gamified training to traditional, nongamified training and that gamified …

Exploring The Importance Of Soft Skills Training For Accountants, Tonja Annette Gardner

Walden Dissertations and Doctoral Studies

Regional accounting firm leaders face challenges with employees who possess strong technical skills, but lack nontechnical communicating and teamwork skills. The purpose of this multiple case study was to explore strategies regional accounting firm leaders use to train technical staff on soft skills. The human capital theory was the conceptual framework supporting the study. Data were collected from semistructured interviews with partners, leaders, managers, and human resource personnel with 5 years or more of experience who participated in the hiring, training, and professional development process at 3 regional CPA firms. The review of company documents and company website postings triangulated …

Sustainment Strategies Small Business Owners Use For More Than 5 Years, Son Thanh Nguyen

Walden Dissertations and Doctoral Studies

U.S. Small Business Administration reports that small businesses are one of the pillars of the U.S. economy, providing employment, innovation, and productivity. However, these businesses are constantly faced with challenges resulting from limited resources and continuous technological advances. This qualitative multiple-case study was performed to explore the strategies that small business owners (SBOs) in Maryland use to acquire capital to sustain their businesses financially for more than 5 years. The study's framework, the strategic management theory, was applied to determine the most effective approaches for the small businesses. Face-to-face interviews with 6 recruited SBOs were performed. A qualitative thematic analysis …

Successful Ethical Decision-Making Practices From The Professional Accountants' Perspective, Tammy Tanner Webster

Walden Dissertations and Doctoral Studies

Unethical behavior includes all decisions and actions counterproductive to an organization's mission and can cause irrevocable damage to the organization's professional reputation. The Securities and Exchange Commission reported 807 ethical violations in 2015. This study was underpinned by the ethical leadership theory, which emphasizes leadership decision making based on fair and just practices, for all involved parties. The purpose of this qualitative multiple-case study was to explore the ethical decision-making best practices that not-for-profit accounting managers in the Washington, DC, metropolitan area needed to strengthen the ethical decision-making process in their organizations. Data were collected through semistructured interviews from 5 …

Internal Controls Possessed By Small Business Owners, Stephanie Weiss

Walden Dissertations and Doctoral Studies

On average, a small business could lose $150,000 a year due to employee fraud schemes. For most of the small businesses affected by employee fraud schemes, the average $150,000 loss could be detrimental to the small business, causing the business to close. The purpose of this multiple case study was to explore the internal controls small business owners apply to detect and prevent fraud from occurring in the business. The population for the study consisted of 3 small business owners located in Hartsville, South Carolina who implemented effective internal fraud controls in their business. The conceptual framework guiding the study …

Collaborative Strategies Used To Reduce Billing Administrative Cost, Stella Fayomi-Olaleye

Walden Dissertations and Doctoral Studies

Billing inefficiencies represent 80% of wasteful healthcare administrative costs that are projected to reach $45 billion by 2018. Potentially, a reduced billing administrative cost is estimated to yield an annual savings of $60 billion that could fund other societal needs such as jobs, wage increases, and education. Through the conceptual framework of iceberg change management model, this single case study explored collaborative strategies 3 healthcare billing managers in Dallas, Texas successfully used to reduce billing administrative costs. Data were collected through semistructured interviews and the review of company documents. Using Yin's procedure of examining, comparing, categorizing, and coding data, the …

How Improved Training Strategies Can Benefit Taxpayers Using Vita Programs, Jaclyn Marie Barkow

Walden Dissertations and Doctoral Studies

Many volunteer income tax assistance (VITA) sites experience inaccuracy in the taxes prepared according to audits conducted by the treasury inspector general for tax administration (TIGTA). Effective training strategies may influence the accuracy rates of tax returns prepared at VITA sites. Following the conceptual framework of the human capital theory, this multiple case study described the training strategies used by 4 VITA site coordinators in northwest Indiana. An Internal Revenue Service (IRS) representative overseeing the VITA sites identified the 4 site coordinators as achieving an exceptional accuracy rating. Data were collected from semistructured interviews, the annual VITA site coordinator's manual …

Relationship Between Mutual Fund Type, Portfolio Turnover, Longevity, Management Turnover, And Performance, Medhanie G. Mekonnen

Walden Dissertations and Doctoral Studies

Mutual fund portfolio managers do not always meet risk-adjusted performance expectations, resulting in loss of capital reserves. Out of 3,612 U.S. based open-ended mutual funds, the risk-adjusted performance of 2,890 (80%) failed to meet or beat the S&P 500 (index fund) performance between the year 2006 to 2016. Grounded in Markowitz's modern portfolio theory, the purpose of this correlational study was to examine the relationship between mutual fund class type, portfolio turnover, fund longevity, management turnover, and annual fund risk-adjusted performance. Archival data were collected from 88 U.S. based equity mutual funds companies. The results of the multiple regression analysis …

Predicting Bank Failure Using Regulatory Accounting Data, Helen Pruitt

Walden Dissertations and Doctoral Studies

A liquidity shortfall in the United States triggered the bankruptcy of several large commercial banks, and bank failures continue to occur, with 50 banks failing between 2013 and 2015. Therefore, it is critical banking regulators understand the correlates of financial performance measures and the potential for banks to fail. In this study, binary logistic regression was employed to assess the theoretical proposition that banks with higher nonperforming loans, lower Tier 1 leverage capital, and higher noncore funding dependence are more likely to fail. Archival data ranging from 2012-2015 were collected from 250 commercial banks listed on the Federal Deposit Insurance …

Tax Transparency And Corporate Tax Avoidance, Taylor Witkiewicz

Honors Theses and Capstones

This analysis will look into the emerging global trend for increased tax transparency from large businesses and corporations. Tax transparency has been a growing topic globally and there has been some recent progress in several countries. This analysis will begin by looking into the motivation behind increasing the amount of transparency around a business’ tax affairs. After exploring some key driving factors, a few of the new major tax initiatives and the details encompassed in them will be discussed. The specific countries that will be focused on are the United States, Australia, and the United Kingdom.

Overall, this analysis is …

The Effect Of High School Accounting On The Selection Of College Major, Performance, Satisfaction, And Retention, Gregory T. Marinaccio

Honors Theses and Capstones

The objective of this study is to examine the impact completion of a high school accounting course has on the selection of college major, academic performance in introductory accounting courses, satisfaction with one’s major, and retention. These relations are examined using data from a survey given to 208 students of various majors enrolled in the Paul College of Business and Economics at the University of New Hampshire. Multiple linear regression analyses were used to analyze the data. The results provide evidence of a significant positive relation between high school accounting and two variables: selection of college major, and performance in …

Assessing Financial Reporting Quality Of Early Stage Private Companies, Devereux D. Evans

Honors Theses and Capstones

There are a variety of widely accepted methods that are used in order to evaluate the financial positioning of companies that are traded on stock exchanges. However, these methods that are common in the public markets do not suffice for assessing companies that are privately held. Attempting to devise an intrinsic value using anticipated cash flows is ineffective given that most companies are pre-revenue. Deriving a value based off of assets held is also inaccurate given that a young company will be in the process of capitalizing itself and more of its assets cannot be represented on a balance sheet, …