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Certified Public Accountant Education And Ethical Decision-Making Preparedness: A Phenomenological Study Exploring The Connection, Vicki Bealman
Certified Public Accountant Education And Ethical Decision-Making Preparedness: A Phenomenological Study Exploring The Connection, Vicki Bealman
Doctoral Dissertations and Projects
The purpose of this phenomenological study was not to evaluate efficacy of ethical training for current accounting programs, but to understand the perceptions of Certified Public Accountants (CPAs) for the influence of accounting ethical education requirements on their ethical decision-making preparedness. The study used pre-interview surveys, face-to-face interviews, and timeline drawings to acquire data in four principle areas: CPA ethical decision-making preparedness, accounting program ethics educational requirements, accounting program ethics learning activities, and CPA perceptions of necessary changes to accounting program ethics requirements. Results from Virginia CPA perceptions indicate the definition of ethical decision-making as doing the right thing at …
Leases: Off-Balance Sheet Financing And The Strive For Transparency Today, Brian R. Edman
Leases: Off-Balance Sheet Financing And The Strive For Transparency Today, Brian R. Edman
Senior Honors Theses
In today’s world, leases appear far and wide; they are commonplace throughout the business and accounting frontiers. Accounting for leases, however, is not so clear cut. Since there are various ways to account for leases, many companies pick and choose which they feel best suits their situation, even when this sweeps dirt under the rug along the way. The financial procedures for dealing with leases should entail benefits as well as limitations to ensure each company is fairly representing all of its financial information. Off-balance sheet financing is one of the hot topics in accounting for leases because of the …