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A Collection Of Accounting Case Studies, Julie Mabrey

Honors Theses

This thesis comprises six accounting case studies investigating accounting practices and other broader financial narratives. Dr. Dickinson assigned and advised the case studies throughout the course of Honors Accountancy 420. During the fall semester, Dr. Dickinson placed us in groups to research assigned companies and how they apply accounting principles. My group was given Commercial Metals Company (CMC), and we investigated their operations, ESG and cybersecurity, audit risks, and tax efficiency. At the end of the semester, we presented our findings to accounting professionals from across the country. The professionals provided insight into our research and helped critique our work. …

Financial Accounting Case Studies, Porter May

Honors Theses

In this thesis, a series of case studies are presented, which were undertaken as part of the ACCY 420 course during the 2022-2023 academic year. The cases encompass a diverse range of subjects, including but not limited to Environmental Social Governance (ESG), audit risks, and tax planning strategies. Additionally, contemporary events such as the downfall of Silicon Valley Bank and the financial market crisis of 2008 were scrutinized. The studies involved both individual and collaborative efforts to gather substantial evidence. The first five cases concentrate on the analysis of Flowers Foods and its financial standing. A team of five students, …

Financial Accounting Case Studies, John Montgomery

Honors Theses

This thesis presents a compilation of case studies undertaken during the ACCY 420 course in the 2022-2023 academic year. These studies encompass a wide array of topics, including operational risk assessment, environmental social governance (ESG), audit risks, and tax planning, with a specific focus on 3D Systems Corporation. Alongside, they analyze recent events such as the collapse of the Silicon Valley Bank and the more former Financial Crisis of 2008. These studies aimed to gather substantial evidence and conceptually help us to understand our specific company. The first five cases delve into the financials of 3D Systems Corporation. A team …

Navigating The Modern Accounting Landscape: Esg, Audit Risks, And Tax Planning, Bruce Buehler

Honors Theses

This thesis contains a collection of case studies completed while completing the ACCY 420 course in the 2022-2023 academic year. These cases cover a wide variety of topics, including but not limited to Environmental Social Governance (ESG), audit risks, and tax planning. Other studies included examining current events, such as the collapse of the Silicon Valley Bank and the derailment of a Norfolk Southern freight train. These studies consisted of individual and group work, in order for substantial evidence to be obtained. Case 1 through Case 5 focuses on the analysis of Cadence Bank and their respective financials. A group …

An Examination Of The Accounting Profession In Relation To Socioeconomic Factors, Amelia Hunter

Honors Theses

This thesis contains 6 separate case studies that relate to accounting principles and relevant current topics that can affect the accounting industry. These case studies were assigned by Dr. Dickinson during the fall and spring semesters of the Honors Accountancy 420 course. During the fall semester, the class was divided into research groups and were each assigned a fortune 500 company that would be the subject of the case studies. My group was assigned to Flowers Foods, and we were given the opportunity to approach each case study as if the company was a client, and we were the accountants. …

A Collection Of Accounting Case Studies, Danielle Gonsoulin

Honors Theses

Over the course of a year, I performed case studies on various economic and financial topics and events. For the first half of the year, I worked in a group with three of my peers to develop audit, advisory, and tax plans for a publicly traded company named Agilysys. We evaluated economic conditions and the company’s financial and nonfinancial data to determine what areas both internally and externally the company can target in order to improve its operations. Once the four case studies were written and reviewed, we created a slideshow and presented our ideas on Zoom to a group …

In-Depth Examination Of Financial Accounting: Case Studies Analysis, Gurpreet Singh

Honors Theses

This thesis is a collection of different accounting case studies over 2 semesters. There are eleven cases that make up this thesis including:. There are various topics involved in all these cases including: 102 Minutes that Changed America, Design Your Life – Atlanta, Excel Crash Course, Financial Implications of Covid-19 on Pfizer, Important Influencer Interview – Vince Chamblee, Case Competition – Overview, Case Competition – Audit, Case Competition – Tax, Case Competition – Advisory, Case Competition – Risk, Case Competition – Presentation. All the cases over the two semesters proved to be a great learning for me. Case VI through …

Examining Practical Applications Of Accounting Principles, Jay Waits

Honors Theses

This essay provides a thorough analysis of business risk management, emphasizing the complex interactions between operational risk, cybersecurity risk, ESG (environmental, social, and governance) requirements, audit risk, disaster risk, and financial collapse prevention tactics. This study sheds light on the complex issues that contemporary businesses must deal with and provides guidance on practical risk-reduction strategies.

The analysis begins by scrutinizing operational risk, highlighting how internal processes, supply chain disruptions, and external factors can threaten organizational resilience. The essay emphasizes the significance of proactive risk identification, strong controls, and quick response mechanisms in ensuring company continuity by using real-world examples.

Subsequently, …

In-Depth Examination Of Financial Accounting: Case Studies Analysis, Gurpreet Singh

Honors Theses

This thesis is a collection of different accounting case studies over 2 semesters. There are eleven cases that make up this thesis including. There are various topics involved in all these cases including: 102 Minutes that Changed America, Design Your Life – Atlanta, Excel Crash Course, Financial Implications of Covid-19 on Pfizer, Important Influencer Interview – Vince Chamblee, Case Competition – Overview, Case Competition – Audit, Case Competition – Tax, Case Competition – Advisory, Case Competition – Risk, Case Competition – Presentation. All the cases over the two semesters proved to be a great learning for me. Case VI through …

An Overview Of The Product Development Process For A Lounging Grove Chair: The Rebel Lounge, Gracey Massengill

Honors Theses

This report focuses on the process of completing my senior capstone project for the Center for Manufacturing Excellence with my teammates, Andrew Brady, Carter Doss, Brooke Grissinger, and Karson Wardell. It explains the development, design and manufacturing of the Rebel Lounge Chair, a comfortable, portable and versatile chair made with the University of Mississippi Grove in mind and the prospective customers that would purchase such a chair. The report describes the phases of brainstorming, market research, prototyping, manufacturing process development, and accounting analysis that the Rebel Lounge capstone team went through to create their product.

Due to out-of-the-box brainstorming and …

An Analysis Of Accounting Services And Relevant Economic Factors, Lauren Huffstatler, Emma Yates, Jacobi Scruggs, Kolby Husted

Honors Theses

This thesis consists of a collection of six case studies completed during the fall and spring semesters of Honors Accountancy 420 under the guidance and direction of Dr. Victoria Dickinson. These case studies represent an analysis of financial accounting and current economic events relevant to the profession. During the fall semester, Dr. Dickinson formed groups of students to complete four case studies relating to an assigned company. My group was assigned FB Financial Corporation, and we evaluated the company in the areas of risk assessment, audit and risk planning, and tax planning. At the end of the semester, we presented …

Accounting Chronicles: Real-World Case Studies, Hannah Coyle

Honors Theses

This thesis compiles case studies exploring accounting principles that intersect with real-world events, from historical incidents to financial crises and contemporary issues. Each study highlights accounting’s significance across diverse economic sectors, emphasizing accounting’s pervasive influence on influential figures, economic trends, and regulatory authorities. Utilizing a multidisciplinary approach including documentaries, articles, financial reports, and academic courses, the research reveals the intricate relationship between accounting practices and global events. Findings underscore the profound impact of economic trends on the accounting profession, showcasing the underlying motivations driving these occurrences and its adaptability to changing global landscapes. Overall, this thesis provides insight into accounting’s …

Refueling The Accounting Pipeline, Crystal Y. Wong

Honors Capstones

Recently, the number of college students majoring in accounting has significantly decreased, creating an accounting pipeline issue and resulting in fewer new accountants entering the industry. This presents a talent shortage while the demand for accountants remains high. The objective of this research study is to identify the potential methods that can be implemented to attract more students to major in accountancy and to contribute insights that may be useful in solving the accounting pipeline issue. Using an anonymous survey distributed to current students in Northern Illinois University’s (NIU) College of Business, I gathered data about factors that influence students’ …

Understanding The Accounting Of Agilysys' Current Business Model And Other Economic Activities, Brick Gore

Honors Theses

Agilysys operates out of the hospitality software industry and has seen a recent incline in volume due to the convenience and advancements of technology. They point of sale systems make it simple to conduct transactions; therefore, while the hospitality companies were negatively impacted during Covid-19, they were still able to sustain. Agilysys is posed a threat from operational risks, such as global climate change and rising interest rates as their products are many times located in luxurious environments; however, their current business model allows them to reduce this risk. From an auditor’s perspective, there are riskier accounts, and without a …

Income Taxation Of Corporations In The United States, Thomas Koshewa

Undergraduate Theses

Taxes affect everyone. Public infrastructure, education, healthcare, social security, public safety, and national defense are just some of the services provided for U.S. Citizens and residents through tax revenue. As taxes pay for these services, it is often a topic of discussion in the media. Though there are varying opinions about taxes and our tax system, there is one quote from Benjamin Franklin that everyone can agree upon: “Our new Constitution is now established, everything seems to promise it will be durable; but, in this world, nothing is certain except death and taxes.”

While Franklin’s statement about death and taxes …

Small And Mighty: An Analysis Of Foundational Aspects Of Small Family Firms And Their Corporate Social Responsibility, Ashlyn Crosby

Accounting Undergraduate Honors Theses

This thesis investigates the foundational aspects of small family firms to understand how their unique characteristics create differences among various types of firms. This review examines five key business components: operations, longevity, innovation, succession, and decision-making within these firms. The analysis in this report focuses on businesses that operate within the United States. When considering the American economic model, it is also vital to consider the corporate social responsibility (CSR) of small businesses and, due to its emergence as an integral aspect of contemporary business practices, the impact on society, the environment, and stakeholders. While CSR is frequently associated with …

20 Years In The Making: Do Executive Compensation Clawback Policies Have Claws?, Brielle Mackinnon

Accounting Undergraduate Honors Theses

Compensation clawback policies allow shareholders to recoup any incentive compensation that executives earn based on reported financial performance metrics that are subsequently determined to be misstated. They were introduced to encourage top executives to take increased responsibility for the financial statements, and to give shareholders increased security when designing compensation contracts for executives. Clawback policies have existed in several different forms for the past 20 years. In this study, I review the history of clawbacks, and discuss the enforcement (or lack thereof) of such provisions by regulators and corporations. The goal of my study is to further the understanding of …

Enhancing Audit Quality Through Artificial Intelligence: An External Auditing Perspective, Jonah Mitan

Accounting Undergraduate Honors Theses

The evolving landscape of the audit profession has been significantly influenced by the integration of artificial intelligence (AI) and automation, marking a pivotal shift in audit methodologies, the auditors' roles, and the overarching quality of audits. This thesis delves into the breadth of AI's impact on the industry through a comprehensive review of academic literature, professional publications, and industry insights, highlighting the transformative effects of AI on audit processes. AI-driven tools, including machine learning, deep learning, and natural language processing can expedite laborious audit tasks, enhancing data analytics capabilities, and enabling more accurate risk assessment and fraud detection. AI technologies …

Faculty-Led International Business Seminar In Dublin, Ireland: An Account Of Personal Experiences And Reflection Of The Difference In Work-Life Balance Between Ireland And The United States Of America, Megan Hanigan

Accounting Undergraduate Honors Theses

The study abroad program consisted of four weeks of learning through cultural immersion, tours, classes, travel, and personal experiences. I was granted the opportunity to travel abroad to a foreign country with fellow University of Arkansas students. While abroad, I learned about international business affairs and participated in local Irish activities. The purpose of the study abroad trip was to provide the students in attendance with the chance to immerse in another culture while learning about the differences between office structures in America and Ireland.

2024 Brings Many New Opportunities For Your Clients’ Tax Savings, Michelle Freeman, Shelby Follis

ETSU Faculty Works

Excerpt:

With the April 15 tax filing season deadline behind us, there are several conversations that practitioners still need to have with their clients about new tax savings opportunities for 2024. Helping your clients take advantage of some of these new opportunities, as well as reminding them of tax savings options that are often forgotten, are value-added services you can provide that will keep them returning for your advice [...]

Financial Literacy And Ipo Underpricing, Xiaoran Jia, Kiridaran G. Kanagaretnam, Chee Yeow Lim, Gerald J. Lobo

Research Collection School Of Accountancy

Using an international sample of IPO firms and two country-level measures of financial literacy, we find strong evidence that financial literacy is negatively associated with IPO underpricing. In cross-sectional analyses, we find that the effect of financial literacy in reducing IPO underpricing is more pronounced when the information environment is less transparent. Employing path analysis, we document that information friction, firm transparency, and stock market participation are mechanisms that mediate this relationship. Our study contributes to and extends the literature by providing strong evidence that citizens' financial literacy has an important and consistent influence on IPO underpricing.

The Governance Of Director Compensation, Lily Fang, Sterling Huang

Research Collection School Of Accountancy

The average total compensation of directors in U.S.-listed companies was $342,030 in 2020, 5.06 times the median household income. Directors set their own pay, giving rise to potential self-dealing. We argue and document that in the presence of self-dealing, external mechanisms such as legal standards act as effective means of governance. Following a landmark Delaware court ruling that subjected director pay to a more stringent legal standard, Delaware-incorporated firms reduced director compensation relative to non-Delaware firms and experienced positive and non-transient stock price reactions. Our results indicate that proper governance of director compensation enhances firm value.

Research On The Impact Of Ai Technology Adoption On Organizational Resilience Of Service Enterprises, Jianlin Deng

Dissertations and Theses Collection (Open Access)

In a time of frequent global economic fluctuations, understanding how service enterprises can sustain stability amid fluctuating environments, and even thrive during crises, has become a significant research focus within the current economic context. Advancements in the digital economy provide service enterprises with new digital technology support, leading to their reduced operational costs and heightened efficiency. Among them, artificial intelligence (AI) technology is highly praised by service enterprises. AI technology is extensively integrated into service enterprises’ daily operations and management decision-making. However, limited research has been conducted on how AI technology can assist these enterprises in navigating external environmental disruptions. …

Staggered Boards And Human Capital Disclosure, Xue Yang

Open Access Theses & Dissertations

This article examines the effects of staggered boards on human capital management (HCM) disclosure quality. I find that firms with staggered boards exhibit significantly better HCM disclosure scores than non-staggered boards. Additionally, firms that transition from staggered boards to non-staggered boards are shown to experience significant decreases in their HCM disclosure scores. These results are robust to the exclusion of firms that switch to or from staggered boards to non-staggered boards, propensity score matching, and alternative disclosure quality measures. While various cross-sections and the usefulness of HCM disclosure information for analyst forecasts are explored, the results were not significant.

The Effect Of Remote Work On Career Success In The Accounting Profession, Erin Bynum

Honors Theses

This study analyzed the results of career success assessments of hypothetical public accountants working remotely and in a traditional office setting to determine if remote work affects assessments by partners, managers, and staff accountants. Subjects were randomly assigned resumes that included indications of either remote work or traditional in-office work. Resumes were otherwise identical. After an initial assessment of an assigned hypothetical accountant, subjects were asked to recommend activities that would increase the likelihood of future career success. Subjects were then told that the hypothetical accountant engaged in the recommended activity and were provided a description of a high or …

The Implications Of Artificial Intelligence On Junior Auditors, Kaye Ragasajo

Senior Honors Theses

The aim of this paper is to explore the evolving intersection of financial statement auditing and artificial intelligence (AI). A timeline of AI adoption in auditing is traced, detailing its impact on audit processes and the contemporary role of junior auditors. Challenges faced by junior auditors are identified, with an emphasis on the potential benefits and ethical concerns surrounding AI integration. Recommendations for adapting to AI's emergence and addressing challenges are provided. The analysis underscores the need for industry-wide collaboration, regulatory adjustments, and the cultivation of digital ethics. As AI continues to reshape auditing, future trends expected within the profession …

Exploring Entrepreneurial Intention And Subjective Beliefs: A Comparative Analysis Of General Education Schools And Commercial Schools, Julia Riess, Bettina Fuhrmann, Gerhard Geissler

International Journal for Business Education

This study examines the entrepreneurial intentions of Austrian secondary school students, specifically comparing students from commercial schools with those from general education schools. We analyzed 2,329 data sets and found that subjective beliefs, primarily behavioral and control beliefs, significantly influence entrepreneurial intentions. In addition, demographic factors such as gender, language, acquaintance with entrepreneurs, and school type play a significant role in explaining the variance in entrepreneurial intentions.

Our detailed analysis shows that students from commercial schools have stronger entrepreneurial intentions and subjective beliefs. Particularly notable are the differences in behavioral beliefs, where students from commercial schools find all aspects of …

The Effect Of Massage Therapy On Test Anxiety Experienced By Traditional-Aged Undergraduate Business Students, Jorge A. Pazmiño

Graduate Theses, Dissertations, and Capstones

Test anxiety impacts traditional-aged undergraduate business students and influences their academic performance and overall well-being. This study explored the efficacy of massage therapy (MT) as a means of mitigating test anxiety within this demographic. Building on existing literature that addresses the consequences of anxiety and alternative coping mechanisms, this research study focused on MT as a potential strategy for test anxiety management. The study employed the Adult Manifest Anxiety Scale–College Version (AMAS-C) to gather data from participants at a private liberal arts institution in the East South-Central region of the United States. An experimental group received an MT intervention, while …

Biases Within Internal Managerial Reports: The Trickle-Down Effect, Elizabeth Marses

Honors Projects in Accounting

Internal managerial reports are constantly utilized by managers within an organization to make decisions on behalf of the company. When biases become present within these reports, a trickle-down effect also becomes present being that biases have the power to impact one’s decisions and alter the future of a company. This thesis project presents literature that supports this idea and presents one of the more common causes of biases within internal managerial reports, subjective performance evaluations. This project empirically tests whether biased reports alter decision making by presenting an investment type scenario to respondents in both a neutral and biased tone. …

Do Eastern Religious Traditions Stifle Or Encourage Corporate Innovation? Evidence From China, Lihong Liang, Siyi Liu, Chunqiu Zhang

Accounting - All Scholarship

Although the relationship between Western religiosity and innovation is widely investigated, the effect of Eastern religious traditions on corporate innovation remains unexplored. Using a sample of firms listed in Chinese A-share stock exchanges, we find that firms registered in areas with stronger Eastern religious traditions (Buddhism and Taoism) are generally more innovative than firms registered in areas with weaker Eastern religious traditions. This result suggests that Eastern religiosity promotes rather than stifles corporate innovation. We find additional evidence suggesting that Eastern religiosity promotes corporate innovation mainly through the following three channels: (1) fostering nonexclusivity and openness to science and innovation, …