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Articles 1 - 25 of 25
Full-Text Articles in Business
Cpa Exam Evolution 2024: How Accounting Students Are Impacted In The University Curriculum And In The Industry, Caitlin Mcgrath
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 …
There's No Business Like Show Business: Analyzing The Factors Of Broadway Shows That Have The Most Influence Over The Theatre Industry's Recovery From The Covid-19 Shutdown, Megan Swenson
Honors Projects in Accounting
The COVID-19 pandemic had a significant impact on the Broadway theatre industry, with all performing arts venues suspending performances for at least 18 months. The economic recession associated with the COVID-19 pandemic left actors, directors, and theater workers unemployed for months on end, causing undue economic harm to individual finances and the industry. Since the reopening of Broadway plays and musicals in the fall of 2021, very few shows have been able to reach pre-pandemic levels of income and attendance. This project aims to use a regression analysis of weekly gross income for Broadway shows to predict what factors will …
Scamazon?: Antitrust Concerns In An Incorporated E-Commerce Marketplace, Aidan Macsweeney
Scamazon?: Antitrust Concerns In An Incorporated E-Commerce Marketplace, Aidan Macsweeney
Honors Projects in Accounting
The purpose of this Honors Thesis is to develop an understanding of how Amazon Inc. operates and competes in its own e-commerce marketplace. The paper seeks to answer the research question: Is the relationship between Amazon seller type and list price consistent with regulator antitrust concerns? The goal is to analyze Amazon listings in 27 product categories and how their price/sales effects vary by seller type: Amazon, Fulfilled by Amazon (FBA), and Fulfilled by Merchant (FBM). Special attention will be given to identifying price trends by category, the impact of the "Buy Box", and competing offers on the same listings. …
2017 Tax Cuts And Jobs Act And Its Effect On Vertical Equity For Homeowners, Melanie Auclair
2017 Tax Cuts And Jobs Act And Its Effect On Vertical Equity For Homeowners, Melanie Auclair
Honors Projects in Accounting
Data from the Internal Revenue Service's Statistics of Income (SOI) was analyzed to compare the tax subsidy for homeowners from filing year 2018 (for calendar year 2017) and filing year 2019 (for calendar year 2018). Homeowner tax benefits were calculated with an extensive analysis to understand how the Tax Cuts and Jobs Act changes affected homeowner tax benefits on a vertical equity basis. Prior research has shown homeowner tax benefits are regressive in nature. The primary research question in this study is whether TCJA increased or decreased regressivity of homeowner tax benefits. The results of this study have shown that …
Changes To Corporate Codes Of Ethics: A Twelve-Year Analysis, Curtis Silverman
Changes To Corporate Codes Of Ethics: A Twelve-Year Analysis, Curtis Silverman
Honors Projects in Accounting
The Enron scandal caused companies and their Board of Directors to reconsider how they were utilizing their code of ethics, especially after the legislation of the Sarbanes-Oxley Act of 2002. Enron's Board of Directors provided the CFO, Andy Fastow, with a waiver of the code of ethics to negotiate with himself, while also on behalf of Enron. The issue with this waiver was that, at the time, investors were left in the dark because they did not need to be notified about any changes or exceptions made to the code of ethics. After learning about why codes of ethics and …
The Impact Of Emerging Big Data And Analytical Approaches, Kennedy Akpeneye
The Impact Of Emerging Big Data And Analytical Approaches, Kennedy Akpeneye
Honors Projects in Accounting
Although accounting has gone through many significant changes over the years due to big data and data analytics, the profession remains at the core of business. Big data has not only impacted the accounting profession but has also completely transformed the business world. As accounting associates are continuously introduced to new technology software, their ability to analyze and interpret data is enhanced. The research in this paper seeks to understand how big data and analytics are currently impacting the work of beginning accounting associates. More specifically, this thesis analyzes certain trends in big data within the accounting industry. This involves …
The Tax Cuts And Jobs Act: The Fairest Of Them All?, Julia Sheehan
The Tax Cuts And Jobs Act: The Fairest Of Them All?, Julia Sheehan
Honors Projects in Accounting
This study explores how the tax law changes made through the Tax Cuts and Jobs Act of 2017 (TCJA) had an impact on horizontal equity within the tax system. Through simulations of the “typical taxpayer,” or the median situated taxpayer and homeowner, homeownership tax benefits were computed using the TCJA law as well as the prior tax law. This was completed for both single and married filing joint taxpayers. The typical taxpayer’s benefits under each tax law were compared across various regions of the country to evaluate how horizontal equity had been changed. The simulations’ findings indicate that as a …
"Profitability" Analysis, Ekta Chugh
"Profitability" Analysis, Ekta Chugh
Honors Projects in Accounting
The United States has a very unique healthcare system. The different layers of variance from care coordination, case management to utilization in all parts of healthcare makes the system really complex. With the continuous evolution in the healthcare system including changes in healthcare laws and payment methods, the profitability and financial sustainability of hospitals have become aspects of utmost importance not only to the hospitals but also to the people in general. My senior thesis focuses on the determination of the financial sustainability of hospitals. To understand that, I conducted a comparative analysis of profitability among different departments in a …
Hospital Cost Accounting: Saving Lives And Saving On Costs, Amanda Whitehouse
Hospital Cost Accounting: Saving Lives And Saving On Costs, Amanda Whitehouse
Honors Projects in Accounting
Within an industry constantly pursuing accuracy, a cost accounting system that addresses the ongoing concerns of saving money and increasing efficiency is a must. Now more than ever, hospitals require reliable information to combat the conflicting relationship between an increase in spending on new instruments and specialized staff, but a decrease in funding. This project explores potential avenues to find a successful cost accounting method using past research, analysis of hospitals’ current environments, and expert opinions from hospital and healthcare personnel. Each hospital is different based on their environment, surrounding population, type of services provided, and personal demands. This study …
Corporate Governance A Comparative Analysis In India And The Us, Pallak Bhandari
Corporate Governance A Comparative Analysis In India And The Us, Pallak Bhandari
Honors Projects in Accounting
My senior capstone project focuses on the importance of transparency and monitoring within corporate governance, especially in India and the US. To understand corporate governance, I studied the different theories and models of corporate governance as well as sustainability reporting. This research discusses the legal and regulatory environment within India and the US, and through a comprehensive study of the regulatory bodies within the two countries, I determined the best practices of corporate governance. I conducted a comparative analysis across India and the US with focus on 13 elements: insider trading, disclosure and certification of financial statements, remuneration disclosure, code …
Financial Literacy: Impact On Student Success, Alexandra Cummingham
Financial Literacy: Impact On Student Success, Alexandra Cummingham
Honors Projects in Accounting
Financial literacy has proven to be an essential skill for young adults to help in achieving success and reaching one’s potential. Many studies find that those with a stronger background in financial literacy are more likely to demonstrate positive behaviors, both financially and in other areas. This study will attempt to draw a link between Bryant University students’ background in financial literacy and benefits within the college classroom. Specifically, my study will look at whether having a stronger background in financial literacy leads to increased confidence in the classroom, decreased accounting anxiety, and superior academic performance. The study uses primary …
Public Accounting Vs. Private Accounting: Student Intentions, Robert Lazzaro
Public Accounting Vs. Private Accounting: Student Intentions, Robert Lazzaro
Honors Projects in Accounting
Most accounting students are faced with a big decision as they near the end of their undergraduate career. Will they work toward the Certified Public Accountant license and enter public accounting or will they will choose private accounting? Both fields have their pros and cons which makes this a difficult decision. This research indicated that students more focused on extrinsic rewards, such as compensation, are more likely to choose public accounting, while students more focused on lifestyle factors, such as work-life balance, are more likely to choose private. These findings were derived from surveys distributed to accounting students at Bryant …
The Perceptions Of Accounting: What Do You Think?, Brianna Darin
The Perceptions Of Accounting: What Do You Think?, Brianna Darin
Honors Projects in Accounting
Accounting is often considered “the language of business,” but is sometimes perceived to be a difficult topic. This study seeks to get a deeper understanding as to why business students and other students perceive accounting to be such an intimidating subject. The ultimate research question addressed is: What are the perceptions of accounting among accounting students, non-accounting business students, and non-business students? A review of the relevant background literature led to two hypotheses that assist in answering the research question. Following the literature review and hypotheses development, a two-part process took place: (1) we conducted focus groups and (2) we …
An Investigation Of Accounting Education To Help Students Improve Important Job Skills, Alec Schuberth
An Investigation Of Accounting Education To Help Students Improve Important Job Skills, Alec Schuberth
Honors Projects in Accounting
Upon graduation, many college students embark on their professional careers in accounting. These graduates have completed their degree and moved to their new, exciting, and challenging jobs; but have these corporations recently expressed satisfaction with the performance of these young employees? Some studies suggest that many executives do not think that their new employees have developed the skills needed to be successful in today’s competitive business landscape. This project extends the literature by examining professional development in college graduates and applying it within the context of accounting education in college and universities nationwide. Overall, this project aims to investigate why …
Do Some Stakeholders In Publicly Traded Firms Benefit At The Expense Of Others As A Result Of Corporate Inversions?, Ryan Hitchcock
Do Some Stakeholders In Publicly Traded Firms Benefit At The Expense Of Others As A Result Of Corporate Inversions?, Ryan Hitchcock
Honors Projects in Accounting
This report examines corporate inversions to determine whether this practice benefits the majority of stakeholders or merely a select few. A sample of firms previously incorporated in the United States that have since undergone inversions is examined to answer this question. Annual stock price returns, stock price volatility, and earnings per share changes from the sample of inversion firms are the main sources of data examined. These results are compared to the S&P 500 and peer firms to determine whether the changes can be attributed to the inversions, or are merely a result of general economic conditions. Supporting topics addressed …
An Historical Analysis Of The Role Of Accounting For The Japanese Internment Camps During World War Ii, Midori Knowles
An Historical Analysis Of The Role Of Accounting For The Japanese Internment Camps During World War Ii, Midori Knowles
Honors Projects in Accounting
On December 7th, 1941, the United States was the victim of a tragic attack on a naval base in Pearl Harbor, Hawaii. This resulted in the United States’ entry into World War II, including the declaration of war against the country of Japan. On February 19th, 1942, just two months after the attacks, President Franklin D. Roosevelt signed Executive Order 9066, which permitted the War Relocation Authority (WRA) to relocate over 110,000 Japanese- American citizens. The forced relocation sent these Japanese-Americans to ten relocation centers spread throughout the west and mid-west of the country. The government declared that this relocation …
Accounting For Ethics: Emphasis On Ethics Education In Us Collegiate Business Curricula, Sarah Stokowski
Accounting For Ethics: Emphasis On Ethics Education In Us Collegiate Business Curricula, Sarah Stokowski
Honors Projects in Accounting
The accounting field holds a background in ethical understanding to be of great importance. The purpose of this project was to investigate the extent to which ethics education is emphasized and implemented within the business, and specifically accounting, curricula of US collegiate level institutions. Course curricula from a sample of 445 AACSB (Association to Advance Collegiate Schools of Business) accredited business programs in the US were examined for their emphasis on ethics education. This emphasis was quantified through a novel measurement, the Ethics Education Index, which is an originally constructed weighted measure of the number of stand-alone courses dealing with …
Cooking And The Books: A Guide To Restaurant Accounting, Lena Lambrou
Cooking And The Books: A Guide To Restaurant Accounting, Lena Lambrou
Honors Projects in Accounting
The restaurant industry is known for particularly low profit margins; this project aims to understand where restaurants spend money and how expenses can be allocated for in this fast-paced environment. Through research of various cost accounting methods and the adaptability of those methods to restaurant culture, activity based costing (ABC) provided the most useful data for the restaurant. This project focuses on small business restaurants, specifically those that serve pizza. The backbone of experimentation for applying these accounting processes is a local pizza restaurant, in which the managers are unaware of how food cost and operating expenses could be combined …
The Affordable Care Act Raises The Stakes On Worker Classification; What Does This Mean For The Voluntary Classification Settlement Program, Sagar Parmar
Honors Projects in Accounting
This research considers worker classification and the many implications an employer must consider when classifying a worker as employee or independent contractor. One implication relates to healthcare benefits and healthcare taxes. As such, this research will evaluate the new healthcare taxes and implications resulting from the Affordable Care Act. Furthermore, this research will relate and explain worker classification with regards to the Voluntary Classification Settlement Program. This is a program offered by the Internal Revenue Service allowing employers to prospectively classify workers as employees with tax relief for past misclassification. The healthcare implications from the Affordable Care Act have raised …
Lessons From Health Care Fraud Cases: Implications For Management Of Health Care Entities, Haley Onofaro
Lessons From Health Care Fraud Cases: Implications For Management Of Health Care Entities, Haley Onofaro
Honors Projects in Accounting
Fraud has been a major issue all throughout the health care industry. There have been many cases around the world in relation to health care fraud. There are several laws now that do try to reduce the amount of healthcare fraud, but more changes could and should be made to reduce it even more. Four different cases that have occurred within the health care industry have be analyzed in this project. It looks at the positives and negatives of each company’s internal control structure and provides suggestions for how to improve these internal controls to prevent fraud from reoccurring in …
An Investigation Into The Factors That Lead To Career Success In Accounting: Are Great Accountants Born Or Made?, Kelly Cocco
An Investigation Into The Factors That Lead To Career Success In Accounting: Are Great Accountants Born Or Made?, Kelly Cocco
Honors Projects in Accounting
Are great accountants born or made? This paper examines various factors and personality traits which lead to career success in accounting, as perceived by accountants with various levels of earnings and job satisfaction. The current literature indicates that a gap exists between employer expectations of potential employees and the skills and traits that accounting graduates prioritize as most important when they are about to enter the workforce (Muda 2009). This study extends the literature by attempting to identify the traits and characteristics of successful accountants by surveying accounting professionals, who are defined as those who have careers in accounting functions …
Tax Reform In Rhode Island: Developing A High Quality Revenue Stream, Nicholas A. Denice
Tax Reform In Rhode Island: Developing A High Quality Revenue Stream, Nicholas A. Denice
Honors Projects in Accounting
The present study explores the current state of taxation in Rhode Island in relation to its sales tax. An analysis of the literature will examine how the current sales tax system compares with other alternatives and if it hurts the state's economic competitiveness as shown in tax burden studies. Using Rhode Island tax data from the Annual State Audit and Consumer Expenditure Survey, this study will analyze the current sales tax system in the state and determine whether an alternative model would lead to a higher-quality revenue stream. Data from the State of Rhode Island General Audit Report and the …
The Influence Of Women In Business: Is A Higher Percentage Of Women On A Company’S Board Of Directors Associated With The Absence Of Internal Control Weaknesses?, Jamie Goyette
Honors Projects in Accounting
Research shows that larger, more profitable and more visible companies are less likely to disclose internal control weaknesses. Firms with similar characteristics tend to hire more female board members. This paper examines whether there is an association between companies that have a higher percentage of female board members and the disclosure of internal control weaknesses. Such an association signifies the importance of board diversity because diversification strengthens corporate governance, promoting a more productive and trustworthy company. In this study, a sample of 500 randomly selected companies is examined to determine a possible correlation. The results will determine the validity of …
A Tale Of Two Standards: An Exploration Of Us Gaap And Ifrs, Allyson Lagasse
A Tale Of Two Standards: An Exploration Of Us Gaap And Ifrs, Allyson Lagasse
Honors Projects in Accounting
The research in this paper has two objectives. Beginning with an examination of the historical development of how financial reporting standards are set in the United States and around the world, the Financial Accounting Standards Board and the International Accounting Standards Board will be studied. Setting financial reporting standards in the United States is currently a responsibility of the Financial Accounting Standards Board, while many countries abroad utilize International Financial Reporting Standards, maintained by the International Accounting Standards Board. After detailing the historical development of each of the two boards and the sets of standards they maintain, the paper continues …
Fair Value Accounting And Reporting Disclosures, Stephanie Lynn Olson
Fair Value Accounting And Reporting Disclosures, Stephanie Lynn Olson
Honors Projects in Accounting
No abstract provided.