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Accounting In Practice: An Analysis Of Real-World Business And Regulatory Case Studies, Claire E. Coursey

Honors Theses

This thesis consists of several accounting case studies completed throughout two semesters of Honors Accountancy 420 under the direction of Dr. Victoria Dickinson. The projects combined both individual and group work and focused on applying accounting knowledge to real-world business situations and current events. Each case study required research, analysis, and evaluation of topics related to financial reporting, auditing, regulation, and corporate operations. Throughout the fall semester, the case studies introduced a variety of accounting and business topics that helped develop research, analytical, and communication skills. During the spring semester, the primary focus shifted toward analyzing the potential impact of …

Exploring Real-World Accounting Problems Through Case Studies, Molly Clark

Honors Theses

This thesis is made up of six different accounting case studies completed both individually and collaboratively over two semesters in Accy 420 under the guidance of Dr. Dickinson. These case studies required in-depth research on the topics and reflection on how accounting concepts apply to real-world business situations. In the fall semester, a variety of case studies were assigned to help broaden understanding of relevant accounting topics such as regulatory issues and financial reporting. In the spring semester, students were placed into groups to do research on the “Make America Healthy Again” movement and evaluate its potential impact on an …

Bridging Theory And Application: Case Studies In Financial Reporting, Regulation, And Ethics, Keili Cm Ikemori

Honors Theses

This thesis explores the intersection of financial reporting, regulation, and ethics through a series of applied case studies designed to bridge theoretical accounting concepts with real world application. The case studies focus on how accounting principles are implemented in corporate environments, how regulatory frameworks influence business operations, and how ethical considerations shape financial decision making. During the fall semester of Accy 420, we were tasked with case studies that increased our knowledge in financial statement literacy, accounting concepts, relevant accounting regulations, and ethics. During the spring semester of Accy 420, we used the knowledge gained from the prior semester in …

Accounting 420 Case Studies Of Current Accounting Topics And Trends, Reed Anderson

Honors Theses

This thesis consists of six separate accounting cases including a three part case that analyzes the effects of the “Make America Healthy Again” (MAHA) movement on the company Conagra Brands. These cases were assigned by Dr. Dickinson during the 2024-2025 school year. During the fall semester, we were given four cases referencing different accounting related trends and were instructed to research these topics extensively. We were placed in groups where we could conduct research and consult amongst each other in order to expand our understanding of each topic provided. In between cases, we were lucky enough to hear from multiple …

Media On Trial: The Effects Of Media Coverage On Legal Proceedings In High-Profile Cases, Julia Luxon

Honors Theses

This paper examines the constitutional tension between the First Amendment and the Sixth Amendment, specifically in relation to media coverage and the right to a fair trial in high-profile criminal cases. This study explores the contextual and media environments surrounding the high-profile cases of Sheppard v. Maxwell, The People of the State of California v. Orenthal James Simpson, and State of South Carolina v. Richard Alexander Murdaugh. By conducting a comparative analysis, I examined the media narratives present in each case and how they influenced public perception and its impact on the administration of justice. This study …

Financial Fraud In Mississippi Public Agencies: Case Studies Of Control Failures And Implications On Civic Engagement, Gracie Sullivan

Honors Theses

This study analyzes the relationship between financial fraud in Mississippi public institutions and its potential impact on civic engagement. While the existing literature explores the mechanics of fraud through frameworks such as the Fraud Triangle and the role of internal controls in preventing misconduct, limited research examines how government corruption influences civic disengagement, particularly in Mississippi. Using a quantitative, comparative research design, this study examines the relationship between major public financial fraud cases and voter turnout in case-linked and comparison counties. These cases include the Mississippi TANF welfare fraud, the Department of Corrections bribery case, and the misuse of funds …

Exploring Contemporary Issues Through Accounting Case Studies, Emaline Myers

Honors Theses

This thesis was completed as part of the course “Accounting 420- Independent Study” under the guidance of Dr. Victoria Dickinson and includes a collection of five case studies exploring the role of accounting, ethics, and policy in today’s world. Each case investigates how financial information, government decisions, and business strategy intersect, and what that means for professionals entering the accounting field. The topics covered in this thesis range from international financial fraud to environmental disclosures, military spending, public education, and small business development. Several key takeaways emerged from the completion of these cases. Case Study I highlights issues in global …

Exploring Financial Implications Through Case Studies Of Various Economic, Financial, And Social Factors, Rachel Spencer

Honors Theses

This thesis explores many topics surrounding the financial, economic, and social implications of key issues identified in various case studies. Topics explored include financial fraud presented in The China Hustle, a reflection on the United States’ military industrial complex and their role in the Ukrainian war, the increasing prevalence of Environmental, Social, and Governance (ESG) programs, the ideology of Dr. Ben Carson and Dr. Thomas Sowell, and a start-up business plan for a brewery.

Each chapter in this thesis analyzes one of these complex topics. This thesis is a critical reflection of how economic implications, government strategies, and social beliefs …

Effects Of Age And Gender On Perceptions On Victims Of Financial Exploitation, Kathleen Hillman

Honors Theses

A report by the Center for Victim Research shows that younger adults are more often victims of general and identity fraud (Irvin-Erickson & Ricks, 2019, p. 9); however, research conducted on financial exploitation focuses heavily on older adults. However, a recent study by Gunderson and colleagues (2021) found that older and younger adults are highly susceptible to financial exploitation. The purpose of the current study is to determine if perceptions of vulnerability to financial exploitation vary by the age of the victim. A sample of undergraduate participants will be recruited from the University of Tennessee at Chattanooga through an online …

Fundamental Principles Of Accounting: A Case Analysis, Benjamin Bradford

Honors Theses

The following thesis examines twelve case studies in financial accounting standards in order to develop a more thorough understanding of public accounting procedures. Each case focuses on a different topic in public accounting, including accounting standards, accounting principles, accounting theory, financial statement preparation, or financial analysis. The case studies included within this thesis demonstrate an understanding of financial standards in accordance with Generally Accepted Accounting Principles (GAAP), financial statement preparation, financial analysis, and current issues in accountancy. These case studies were completed under the direction of Dr. Victoria Dickinson in fulfillment of the requirements of the University of Mississippi, Sally …

Accounting Standards And Topics Implemented And Analyzed, Makenzie Courtland Mcneill

Honors Theses

The objective of this thesis is to report on multiple accounting standards and topics through the use of twelve different cases. The cases that were researched included the topics of evaluation of financial statements, profitability and earnings, accounts receivable, and working through a time value of money problem. Additionally, subjects such as research and development costs, the data analytics tool IBM Watson, long-term debt, stockholders’ equity, marketable securities, deferred income taxes, and revenue recognition were also analyzed throughout this paper. These cases were written to help the reader, and others, learn from their questions. The questions in the cases, as …

Japan, Panama, And The United States: The Influence Of Cultural Values And Personal Ethics On Fraud Prevention Awareness, Rachel Elizabeth Williamson

Honors Theses

Fraud is defined as the intentional misrepresentation of facts for the purpose of personal gain, whether financial or otherwise. Transparency International’s annual global Corruption Perceptions Index (CPI) has revealed that different countries have different perceived levels of corruption. Japan, Panama, and the United States were chosen as the countries in which to distribute a three-part questionnaire, measuring fraud awareness (FA), personal consumer ethics (EQ), and cultural values (CV), respectively. This survey was distributed to college students in each country who had not yet taken a business ethics course, in order to get a picture of inherent differences between the countries …

Fraud And Its Relation To The Hospitality Industry, Nicole Ross

Honors Theses

The purpose of this study is to analyze and explore the numerous components of fraud, including its relation and presence in the hospitality industry. Additionally, the study contains findings and analyses derived from participation in a professional development series conducted in a classroom setting and two accounting case studies hosted by PricewaterhouseCoopers and KMPG in Fall 2013. I will dissect fraud down to its various elements and compile a work plan and proposal originating from the findings from the study. The study examines the causes of fraud, people who commit fraud, fraud legislation, and fraud trends. Through primary and secondary …

Fraudsters, Churches, Economy, And The Expectations Gap: Applying Trends Of Occupational Fraud To An Assurance Engagement Team Plan And Fraud-Prevention Client Proposal, Jenny Trout

Honors Theses

The purpose of this thesis is to present an overview of fraud, including concepts, trends, and controls to in turn, develop an effective assurance work plan as well as a fraud-prevention proposal to a potential client. When KPMG collected data from 348 of their company fraud investigations in 2011, an average of 87 percent were male (3). Around thirty-two percent of fraudsters usually worked in a finance role which gave them access to assets and financial statements. According to Donald Cressy's research, it takes all three elements to be considered fraud: a triangle of motivation, opportunity, and rationalization. However, in …

The History And Consequences Of The Sarbanes-Oxley Act Of 2002, Gerald Waltman

Honors Theses

The purpose of this research and thesis is to explore the intended and unintended consequences of the Sarbanes-Oxley Act of 2002. The Act arose from a series of financial scandals including those that happened at Enron and WorldCom. The Act is one of the most wide-sweeping pieces of financial legislation in the country’s history, and it has drastically changed the way that publicly traded companies and their auditors conduct their business. A significant challenge to the Act was heard by the United States Supreme Court, and the Court held a portion of the Act to be in violation of the …

Assessing Companies Allowance For Doubtful Accounts: Earnings Management And The Recession, David Mcarthur Neyhart

Honors Theses

The purpose of this thesis is to determine if the economic downturn from 2007- 2009 had any significant influence on company’s ability to estimate bad debt expense, and to examine if there were any noticeable trends of earnings management. The estimates that companies use for their estimated allowance for doubtful accounts are largely unregulated and subjective, and therefore are more easily manipulated. This point is illustrated in the Statements on Auditing Standards number 57.4 by saying, “As estimates are based on subjective as well as objective factors, it may be difficult for management to establish controls over them. Even when …

An Analysis Of Networking Between Top Executives Of Companies Suspected Of Backdating Stock Options, Rebecca Kin-Ming Lo

Honors Theses

"More than 100 companies are under investigation for options backdating... If options backdating problems are found at more companies, Congress may be driven to act. ” - Brian Cleaiy (Cleary 2007). The purpose of this thesis is to analyze how the practice of backdating employee stock options has become so widely used. The first hypothesis for this research is that networking between executives and board members of corporations has caused the idea of backdating employee stock options to spread. The second hypothesis is that particular auditing firms are more likely than others to audit corporations accused of backdating employee stock …

Determining The Level Of Network Security Awareness Of Utc Students Living On Campus, Alma Cemerlic

Honors Theses

While information technology divisions in various schools often conduct surveys on general computer use, almost no studies have been done that directly targeted the level of Internet security awareness among college students. The National Cyber Security Alliance (NCSA), a not-for-profit, public-private partnership focused on increasing online security awareness, in collaboration with the Government and the Internet industry, organized a number of different projects designed to promote "safe online practices" among college students. However, since research has not been done to investigate the relationship between students' demographics and their Internet security awareness, it is not possible to tell how effective these …