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Accountng Analysis Of A Goodwill Industries International, Elizabeth Howard

Theses/Capstones/Creative Projects

Goodwill Industries International has clean financial health. They are liquid after COVID but plan to invest in different services directed at digital skills. They have no long-term debt, which frees up cash for services and can be considered a strength. Weaknesses in the financials directly attributable to COVID were: a cancellation of 2 million dollars’ worth of pledges in 2020, a decrease of 40 million dollars of program expense over two years, and a drop in investment return to 2.88%. Program expense ratio and Fund-Raising ratio are excellent at 91% and 2.2% respectively in 2021. Weaknesses I find are mostly …

A Comprehensive Compilation Of Accounting Case Studies And Analyses, Erin Morgan

Honors Theses

The following thesis consists of a collection of case studies surrounding accounting and related topics. These case studies were written and directed under Dr. Victoria Dickinson during the enrollment of Honors Accountancy 420 to fulfill the requirements for the Sally McDonnell Barksdale Honors College. Five of my cases specifically correlate to the company Johnson & Johnson for the case competition that was presented at the end of the semester to accounting professionals from numerous firms. The other cases include a variety of accounting topics. Through this thesis, I discovered a deeper understanding of accounting and related topics which will benefit …

Ethics-Related Cheap Talk In 10-Ks, Sedat Erdogan

Open Access Theses & Dissertations

In this study, I investigate the existence of direct ethics-related cheap talk in 10-Ks. Firms can utilize ethics-related language in 10-Ks to emphasize the importance of ethics or ethical behaviors. Direct ethics-related language in corporate financial disclosures may increase the stakeholdersâ?? expectation that firms act ethically. However, ethics-related language in 10-Ks shows cheap talk characteristics since it is qualitative, unaudited, not binding, and not costly to generate. As a result, firms may increase the extent of direct ethics-related language in 10-Ks to obfuscate corporate financial disclosures to confuse stakeholders. I focus on regulatory and financial pressure sources to understand ethics-related …

The Sec Revolving Door And Comment Letters, Michael Shen, Samuel T. Tan

Research Collection School Of Accountancy

Government officials, advocacy groups, and the business press have raised concerns that former SEC employees may continue to influence the SEC after leaving the agency. Using hand-collected data on the characteristics of 1,384 lawyers who represented firms in responding to SEC comment letters between 2005 and 2016, we examine the impact of post-revolving SEC employees on the SEC comment letter process. Among other determinants, we find that older and larger firms with a history of litigation are more likely to hire former SEC lawyers over non-SEC lawyers. Relative to firms that involve only non-SEC lawyers, we find that firms that …

Moving Towards Principles-Based Accounting Standards: The Impact Of The New Revenue Standard On The Quality Of Accrual Accounting, He, Huiyu

Dissertations and Theses Collection (Open Access)

The new revenue standard (ASU 2014-09, codified in ASC 606 and ASC 340-40) establishes a comprehensive framework on accounting for contracts with customers and replaces most existing revenue recognition rules. The new guidance removes the inconsistencies and weaknesses of legacy guidance, while is more principles-based and requires more managerial judgements. Using as-reported data from structured filings to construct aggregate accruals that are potentially affected by the new revenue standard (i.e., sales-related accruals), I find that the new revenue standard increases the quality of sales-related accruals, as measured by future cash flow predictability. The increased cash flow predictability comes not only …

The Role Of Disclosure In Defi Markets: Evidence From Twitter, Amanda Aw Yong

Dissertations and Theses Collection (Open Access)

Decentralized Finance (DeFi) platforms use self-executing smart contracts to provide financial services and are programmed to automatically post all transactions on the public blockchain. Notwithstanding this public availability of blockchain information, DeFi platforms also aggregate these transactions and disclose the summarized blockchain information on their Twitter accounts. This paper studies whether and how voluntary disclosure of blockchain information plays a role in the transparent DeFi market. I find that the number of blockchain-related tweets is associated both with an increase in the platform’s Total Value Locked (TVL) and with an increase in the unique number of platform users. The relationship …

Stakeholder Power And Sustainability Disclosure: Stakeholder Salience Perspective, Suria Majdi, Norman Mohd Saleh, Maizatulakma Abdullah, Norazlan Alias

The South East Asian Journal of Management

Research Aims: This study tests the effects of different stakeholder power (shareholders, employees, customers, business partners, community, government, NGOs, and media) on sustainability disclosure using stakeholder salience theory. Extending from this perspective, this study makes separate assumptions for each stakeholder and determines which one had the most power over sustainability disclosure.

Design/Methodology/Approach: The study adopts a journalism (i.e., news framing) approach and observes the element of power in sustainability disclosure using content analysis. The sample comprises of panel data of 140 listed firms in the construction and property sector in Malaysia.

Research Findings: The results show that the employees, community …

Effective Strategies For Midsized Nonprofit Human Service Organizations In The Washington D.C. Metropolitan Area To Maintain Financial Sustainability, Ivy Ann Beckham

Doctoral Dissertations and Projects

This qualitative multiple case study explored the perspectives of nonprofits on factors impacting and challenges associated with utilizing revenue diversification and structured spending in midsized nonprofit human service organizations (NHSO) in the Washington D.C. metropolitan area. The researcher conducted semi-structured one-on-one interviews with eight nonprofit officials in Washington, D.C., to gain insight into their perspectives on revenue and spending strategies. The researcher also used document review to compare and verify the information from the semi-structured interviews and add more nuances to what the interviews provided. The findings of the study demonstrated that NHSOs could implement revenue diversification and structured spending …

Cpa Exam Evolution 2024: How Accounting Students Are Impacted In The University Curriculum And In The Industry, Caitlin Mcgrath

Honors Projects in Accounting

With the updated CPA exam coming out in 2024, accounting education and the profession need to make changes in a variety of areas to ensure their students are ready. This study considers how current accounting students can be prepared, how the new exam will impact undergraduate and graduate accounting curriculum models, and how the workplace has been adjusting to this change in the accounting industry. This research provides perspective and deeper insight into the effects of the CPA exam to come out in 2024. The goal of my research was to gain more knowledge about the new exam and to …

Should We Move Our Headquarters Abroad?: An Analysis Of Corporate Inversion, Rowen Newlon

Honors Projects

In recent years, companies from a plethora of industries have participated in the act of corporate inversion, which is essentially moving the headquarters of a company to a subsidiary branch located in another country. There are some substantial benefits as well as drawbacks to this practice; therefore, the objective of this project is to examine this from an accounting and international business perspective. This project will investigate the research of corporate inversion, including both current and potential legislation, and give guidance to companies deciding to move abroad as well as using a hypothetical company to examine this phenomenon in a …

Case Study Summary: Johnson & Johnson And Macy's Inc., Cameron Richardson

Honors Theses

This thesis, over a one-year period, covers conclusions derived from research on two different companies: Johnson & Johnson and Macy’s Inc. Through a two-semester course taken within the scope of the honors college alongside Dr. Victoria Dickinson, I, alongside my respective group members for each company, were able to compile a thorough analysis of risks and business strategies the two corporations could identify and implement to manage present and future complications. This analysis followed standard conventions of the accounting profession, as our research was focused on identifying risks and strategies affiliated with audit, tax, and advisory services, modeling how professional …

A New Approach To Financial Literacy Education Through An Introductory Business Course, Megan Klein

Honors Theses

This study discusses the overall definition of financial literacy, dissects the shortcomings of financial education, and identifies key factors that influence financial awareness of young adults. The survey is conducted through the use of classroom-based survey on a population of collegeage students at Western Michigan University in Kalamazoo, Michigan. As a result, we found that although significant improvement was not present between the pre and post-course surveys, the student’s perception of their personal knowledge and confidence in applying the topics tested significantly improved throughout the course of the semester. In conclusion, we believe that further research should be examined into …

Profiting From Dow Jones Industrial Index And Hang Seng Index Using Moving Average And Macd Optimization Model, Anthony Yeung, Joe Wailun Chung, Nibhrat Lohia, Onyeka Emmanuel

SMU Data Science Review

Before the internet, high-speed laptop computers, and big data became accessible and popular, academia on stock market trading concentrated on Efficient Market Hypothesis (EMH). EMH hinges on the idea that the market is efficient and there is no extra return that could be generated. With the dynamic development of the internet, big-data and computing technology, many researchers started to pay attention to Technical Analysis and its usage. Numerous academic papers claimed that technical analysis can enhance returns by using various technical tools. This paper explores in-depth the simulation model of Moving Average and Moving Average Convergence/Divergence (MACD) to come up …

The Impact Of Firm Size, Job Embeddedness, And Job Engagement On Turnover In Public Accounting Firms, Amy Cooper

Dissertations

Retention in public accounting firms has been and continues to be a top concern in the accounting profession. The direct and indirect cost of turnover; the decrease in accounting enrollment and graduation; the Great Resignation; and changes to work environments due to the pandemic elevate what was already a serious problem into a critical problem for the accounting profession. The size of public accounting firms is a well-used descriptor when employees talk about where they work. The purpose of this study was to examine the role of the size of firm in predicting an employee’s level of job embeddedness and …

The Influence Of Central American Victuals On American Cuisine, Christian Simmons

Undergraduate Research Competition

Since the beginning of their existence, El Salvador, Honduras and Guatemala, have faced many political and social issues that led to migrations to the United States. The majority of these migrations were provoked by violence/civil war and a lack of economic opportunities. Through these extensive migrations, Central Americans brought their food and culture to the United States. Although underrepresented in the media, these countries’ food and drink continue to have a major impact on the cuisine of the United States from the expansion of fast-food chains, exportation of coffee, and various festivals held across the United States. For this presentation, …

Transition To The New Revenue Standard: A Study Of Firms’ Decisions To Adopt Asc 606 Early, Irene Y. Zhang

Dissertations

The Financial Accounting Standards Board has issued a new revenue standard through a series of updates since May 2014 (collectively, ASC 606). The standard allowed firms to adopt it a year early before the required effective date. This study provides evidence of the adoption effects of ASC 606 on firms’ financials and examines the relationship between the likelihood of early adopting ASC 606 and firm-specific characteristics. The results show that early adopters are distributed across 12 industries and 40% of them are concentrated in the computer programming and software industry. Early adopters in the software industry reported the largest cumulative …

Submitting The ‘Right’ Reflection, Catherine Murphy, Tom O'Mahony

Articles

While the benefits of reflection for students are well documented, there is a parallel body of research pointing to varying levels of engagement with reflection. Students on a four-year business information systems programme have to complete a reflection as part of their placement assessment. Using a constructivist qualitative methodology, this research explores the students' experience of reflecting with a view to identifying what supports could be useful to guide students in the future. Using semi-structured interviews, the students described a focus on description of activities and overall uncertainty on what to write. There are multiple possible interventions which could support …

Fraud And The Audit Expectation Gap, Samuel Pelumi Olatunde

Honors College Theses

This study seeks to explore the expectation gap Georgia Southern University business and non-business majors have toward the work of an auditor. This study aims to assess the understanding of Auditors' responsibility for preventing and detecting fraud. This study will help assess the roles of an auditor, a forensic accountant, and management in fraud detection and prevention. The study will also highlight the importance of equipping students with accounting knowledge relevant to the business environment. The research for the study is conducted through a survey questionnaire and interpreted with Excel software. The hypothesis is that students that are majoring in …

How Are The Decisions And Performance Of Businesses Within The Utilities Industry Shaped By The Issuance Of Debt?, Jasmine Alexander

Honors College Theses

This study explores how companies within the utilities industry choose to finance their companies through debt vs. equity. Results from regression analysis show that debt has a significantly greater negative impact on business performance, when compared to the use of equity. This leads to a conclusion that companies tend to utilize equity financing when faced with a positive outlook for their business performance. Conversely, companies utilize debt more when faced with a negative outlook regarding business performance.

Dissecting Sauan Sibarrung's Business Plan Credit Union, Selmita Paranoan, Made Sudarma, Roekhudin Roekhudin, Noval Adib

The Qualitative Report

This article aims to describe the accountability practiced in credit unions. This study examines formal and informal practices and underlying approaches to accountability to members. Design/methodology/approach, namely with an ethnomethodological approach, this study explores accountability of Credit Union in Indonesia, through interviews and observations with practitioners, management, government, and credit union members, as well as documentation analysis. The results of the study found that Credit Union Sauan Sibarrung prioritizes accountability to members through the actualization of the vision and mission, which is manifested concretely in the preparation of programs (business plans) in the form of mindset transformation through Education and …

The Effect Of Social Skills On Analyst Performance, Cong Cong Li, An-Ping Lin, Hai Lu

Research Collection School Of Accountancy

Social skills are important but difficult to measure. So far, few empirical studies have examined the effect of social skills on the performance of professionals. Using the number of LinkedIn connections as a proxy for social skills, we investigate the effect of financial analysts' social skills on their performance. We use multiple ways to validate the measure of social skills and show that analysts with better social skills produce more accurate earnings forecasts and that their stock recommendations elicit stronger market reactions. Furthermore, these socially skilled analysts are more likely to be voted as All-Star Analysts. This study provides the …

Analyzing The Value, Function, And Regulation Of Cryptocurrency, Joshua Ide

Senior Honors Theses

Cryptocurrency is an emerging asset in the financial field designed to act as an alternative medium of exchange to fiat currency. The researcher explores the value, function, and regulation of cryptocurrency to explain the complex system and provide insight into the asset’s prospects. The conclusion indicates that cryptocurrency has a wide variety of uses beyond traditional currency transactions. It also indicates that the recent downturn in the cryptocurrency market is correlated to the drop in the stock market that began in 2021 and is prolonged by economists’ fears of a recession in 2023. Future research should monitor whether the cryptocurrency …

The Perceived Financial Literacy Of College Students And A University’S Influence On Post-Graduation Financial Readiness, Madison Lilienthal

Selected Honors Theses

Recently, there has been a focus in the United States regarding the issue of student debt amount graduating college students. However, the bigger issue being overlooked is the lack of financial literacy among that population upon graduation. Students graduate unprepared to make the financial decisions required upon entering the workforce. Colleges have an opportunity to provide financial education increase financial capability amount students. This research focuses on the perceived financial literacy of students to determine if they feel prepared for graduation. It then evaluates the role their university played in their graduation readiness relating to financial capability. The research also …

Regulating By New Technology: The Impacts Of The Sec Data Analytics On The Sec Investigations, Tian Deng

Dissertations and Theses Collection (Open Access)

Despite the Securities and Exchange Commission’s (SEC) growing emphasis on data analytics in recent years, there is scant research about whether the investment in data analytics accomplishes its objective of enhancing enforcement efficiency. This study examines the effects of the SEC regional offices’ use of data analytics on their investigation outcomes. The utilization of data analytics reduces information processing costs, thereby streamlining the enforcement process as a whole. I find that the SEC’s use of data analytics is associated with a 12% increase in the SEC’s investigation success rate. Such an improvement is greater for firms whose disclosure are more …

اثر العولمة في الاداء الاقتصادي في بلدان عربية مختارة للمدة 2000-2021, مدركة ذنون يحيى

Muthanna Journal of Administrative and Economics Sciences

لقد أدت التغيرات الاقتصادية الدولية المعاصرة التي اطلق عليها اسم (العولمة) والهادفة الى تحرير التجارة الخارجية وازالة الدعم عن الصادرات الى احداث اثار اقتصادية غير مرغوب بها في اقتصادات البلدان النامية تمثلت في تراجع قيم ناتجها المحلي الاجمالي ومن ثم تدني كفاءة اداؤها الاقتصادي المتمثل في النمو الاقتصادي البطيء والتفاوت المتزايد في توزيع الدخول وارتفاع مستويات الدين الخارجي وتراخي معدلات الطلب على انتاجها واعتمادها على سلعة واحدة او سلعتين في التصدير وما يلحق بها من تقلبات في اسعار صادراتها في السوق العالمية، لذا يهدف البحث الى قياس وتفسير اثر العولمة في الاداء الاقتصادي وفي عدد من البلدان العربية تمثلت في …

الإتصالات التسويقية المُتكاملة وانعكاساتها على الحِصة السوقية: دراسة استطلاعية لآراء عينة من المديرين في شركة كورك للاتصالات المتنقلة في محافظتي نينوى واربيل, محمود شعبان خضر البدراني, احمد خالد عبد الرحمن السبعاوي

Muthanna Journal of Administrative and Economics Sciences

استهدف البحث الحالي تَشخيص علاقات الارتباط والتأثير للاِتصالات التسويقية الُمتكاملة بأبعادها (الإعلان، ترويج المبيعات، العلاقات العامة، البيع الشخصي، التسويق المباشر) كمتغير مستقل في الحصة السوقية كمتغير معتمد في الشركة المبحوثة. حيث تَمثلت مشكلة البحث بعدة تساؤلات كان أَبرزُها ما دور الاتصالات التسويقية الُمتكاملة في الحصة السوقية في الشركة المبحوثة؟ بينما تبنى البحث المنهج الوصفي التحليلي، وقَد حُدد مُجتمَع البَحث في شَرِكة كورَك لْلاتِصالات المتنُقلة في محافظتي نينوى واربيل، وقد طبق البحث على عينة قصدية مكونة من (60) مديراً في الادارة العليا والوسطى مُتمثلة (بالمدير العام، معاون المدير العام، مُدراء الأقسام، ومَسؤولي الشُعب) في الشركة المبحوثة، وكانت استمارة الاستبانة الأداة الرَئيسة …

تحليل مؤشرات تقييم المخاطر الاقتصادية في جذب الاستثمار إلى العراق للمدة 2004-2020, بيداء رزاق حسين

Muthanna Journal of Administrative and Economics Sciences

يهدف البحث الى دراسة تشخيص وتحليل واقع البيئة الاستثمارية في العراق وتحديد العوامل المؤثرة فيه، من خلال دراسة مؤشرات تقييم المخاطر في جذب الاستثمار للاقتصاد العراقي خلال المدة(2004-2020)، ويركز البحث على مؤشرات المخاطرة التي تتمثل بـ (المؤشر المركب للمخاطر الذي يشمل كل من مؤشر المخاطر الاقتصادية ومؤشر المخاطر المالية ومؤشر المخاطر السياسية ومؤشر المخاطر الكلية) ، ومؤشر الكوفاس للمخاطر، والغرض من تحليل تلك المؤشرات من اجل معرفة وتقييم المخاطر للبيئة الاستثمارية التي قد تتعرض لها الاستثمارات الاجنبية وترجح القرار الاستثماري لدى المستثمرين ، وتوصل البحث الى الاستنتاج الرئيس بأن ارتفاع درجة المخاطر)ألامنية، الاقتصادية، إلادارية، السياسية والاجتماعية، أثرت سلباً على البيئة …

المهارات الناعمة ودورها في تعزيز الاداء الوظيفي: دراسة تحليلية لاراء عينة من تدريسيي كلية الادارة والاقتصاد/ جامعة الموصل, احمد حسين حسن الجرجري, زينب ربيع محمد ا الدبوني

Muthanna Journal of Administrative and Economics Sciences

تسعى الدراسة الحالية لايضاح العلاقة بين المهارات الناعمة و الاداء الوظيفي؛ اتجهت الدراسة اولاً لبيان الاطر النظرية للمهارات الناعمة والاداء الوظيفي، من حيث ايضاح و تحديد مفهوميهما وابعادهما ؛ ثم اتجهت لقياس المهارات الناعمة خلال ابعادها ( الاتصال والتواصل؛ اتخاذ القرار وحل المشكلات ؛ ادارة الوقت؛ العمل ضمن الفريق؛ القيادة ، العمل تحت الضغط). وقياس الاداء الوظيفي ، وذلك باعتماد اسلوب الاستبانة. تأطر ميدان دراستنا بكلية الادارة والاقتصاد بجامعة الموصل ، فيما انضوت العينة على مجموعة من التدريسيين بلغت (136) ؛ ولاجراء التحليل الاحصائي تم استخدام مجموعة من الاساليب الاحصائية ( Cronbach’s alpha؛ Steven K. Thompson ؛ المعدلات ؛ الاوساط …

الثورة الصناعية الرابعة واستراتيجية التحولات الدولية لمصادر الطاقة, بدر لايذ عوض, احمد جاسم الياسري

Muthanna Journal of Administrative and Economics Sciences

يلحظ العالم اليوم تطورات متلاحقة في مجمل جوانب الحياة الاقتصادية وقد شملت هذه التطورات القطاعات كافة ومنها قطاع الطاقة من خلال ما نطلق عليه الثورة الصناعية وقد عد هذا التطور والتحول بمثابة ثورة على اساليب الانتاج القديمة لتقدم للعالم شكل جديد لعالم المستقبل يتميز بتقدم واضح في مجالات منها( الذكاء الصناعي , انترنت الاشياء , النانو تكنولوجي ,الطباعة ثلاثية الابعاد, الحوسبة السحابية,الروبوتات,التكنولوجيا الحيوية, وسلاسل الكتل وغيرها ) والثورة الصناعية الرابعة لا تختص الانظمة الذكية فقط انما تنطلق في مجالات اخرى تكاد تكون اوسع, كالتسلسل الجيني والطاقات المتجددة والتقنيات الاخرى وتجعلها متفاعلة ومندمجة فيما بينها وهذا الذي ميز الثورة الصناعية الرابعة …

العلاقة بين الكفاءة التشغيلية والعائد من ناحية الاثر على القيمة السوقية للمصارف, علي نعيم جاسم الزبيدي, رسل صبحي عبدالخضر

Muthanna Journal of Administrative and Economics Sciences

يهدف هذه البحث الى عرض وتحليل الجوانب النظرية والفكرية لأثر العائد على حقوق الملكية واثرها على قيمة المؤسسة المصرفية، وتعد ادارة المخاطر والسيولة والربحية من العوامل الرئيسية التي تؤثر على العمل المصرفي ومن ثم تؤثر على قيمة المصرف. وتمثلت مشكلة الدراسة في بيان وجود أثر لأثر العائد على حقوق الملكية واثرها على قيمة المؤسسة المصرفية وقد طبقت هذه الدراسة على عينة من المصارف التجارية المدرجة في سوق العراق للأوراق المالية، والتي اختيرت وفقاً لتطبيقها معايير المحاسبة الدولية من بين المصارف الاخرى المطبقة لهذه المعايير، بالاضافة الى نشاطها الكبير في الساحة المصرفية، وهي مصرف الشرق الاوسط للاستثمار، مصـرف الخليج، مصـرف الاهلـي …