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Full-Text Articles in Business
The Collapse Of Lehman Brothers And The Economic Fallout, Mark Kuykendall, Lauren Leroy
The Collapse Of Lehman Brothers And The Economic Fallout, Mark Kuykendall, Lauren Leroy
ATU Research Symposium
This research paper analyzes the causes and effects of the bankruptcy of the investment banking company, Lehman Brothers. We examined the economic and financial conditions of the business leading up to the collapse, what they truly were and how that differed from what investors were misled to believe. We will also explain the falsified financial statements and show how they deceived investors, along with the accounting ethics and rules that were violated. We also discussed the economy after the collapse and how it affected not only investors, but others outside the company as well.
Effects Of The Tax Cuts And Jobs Act Of 2017 On Nonprofits’ Charitable Contributions, Megan Drenth
Effects Of The Tax Cuts And Jobs Act Of 2017 On Nonprofits’ Charitable Contributions, Megan Drenth
Scholar Week 2016 - present
Background
The Tax Cuts and Jobs Act (TCJA), passed in 2017, significantly altered individual’s taxes for all filing statuses, notably increasing the standard deduction. By nearly doubling the standard deduction, it considerably decreased those individuals choosing the itemized deduction. Due to this, it may impact charitable contributions, a major source of nonprofits’ revenues. Prior studies projected a variety of stances regarding changes in giving levels due to the TCJA. This study attempted to determine the overall effect of the TCJA on nonprofits, as well as within the National Taxonomy of Exempt Entities (NTEE) major groups Education, Health, Human Services, Public …
The Relationship Between Audit Committee And New Chief Financial Officer Characteristics In Publicly Traded Healthcare Companies, John Workman
Scholar Week 2016 - present
The Sarbanes-Oxley Act of 2002 established the role of the Chief Financial Officer (CFO) over financial reporting in public companies. Prior research had demonstrated that the CFO of a company who was a CPA, female, had industry experience, or had prior CFO experience had implications on the quality of the company’s financial reporting. This quantitative study examined the relationship of these characteristics between the existing audit committee members (N = 331) and a newly-hired CFO (N = 93) in public healthcare companies. The extent to which audit committee members’ characteristics may have influenced the hiring of a new …