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Full-Text Articles in Business
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 Effects Of Population Disbursement, Percentage Of Medicare Beneficiaries, And Per Capita Income On Medicare Fee Schedule Prices, Ann Marie Mercier
The Effects Of Population Disbursement, Percentage Of Medicare Beneficiaries, And Per Capita Income On Medicare Fee Schedule Prices, Ann Marie Mercier
Honors Theses
The thesis is an overview of the existing pay disparity in the fee-for-service billing amounts for professional medical services provided by physicians to Medicare patients in the United States. Will improvements in the per capita income, percentage of Medicare participants, or change in the population disbursement result in higher Medicare fee-for-service billing amounts for healthcare providers? Mississippi has one of the fewest primary care physicians per capita rates than any other state. One reason may be the Medicare fee-for-service prices paid to physicians. This paper will show Mississippi Medicare fee-for-service fee schedule prices for a sample of HCPCS codes compared …
An Examination Of The Stockholder Response To Corporate Religiosity And Religiosity's Effects On Operational And Financial Reporting Quality, Katrina Marie Briscoe
An Examination Of The Stockholder Response To Corporate Religiosity And Religiosity's Effects On Operational And Financial Reporting Quality, Katrina Marie Briscoe
Honors Theses
Religion has been shown to influence decision makers at both the individual and business level. In this paper, I examine the stockholder response to corporate religiosity and religiosity's effects on operational and financial reporting quality. Industry adjusted return on assets and industry adjusted accruals are my measures for operational and financial reporting quality, respectively. Using religiosity data from Dyreng, Mayew, and Williams, I evaluate the 1999 and 2006 mean stock returns by degree of religiosity and return on assets and by degree of religiosity and accruals earnings management. I find that stockholders favor the least religious companies with the highest …
Valuation And Financial Statement Analysis For Activision-Blizzard, Inc., Stephen Wittmann
Valuation And Financial Statement Analysis For Activision-Blizzard, Inc., Stephen Wittmann
Honors Theses
Activision-Blizzard (ATVI), a market-leading publisher and developer in the videogame industry, represents a fascinating case study of a player in a relatively new industry as it struggles to find a permanent place among entrenched entertainment staples such as music, television, and movies. The company in its present form is the product of a 2008 merger between Activision Inc. and Vivendi Games, thus creating a massive publisher with rights to several of the industry's most popular franchises, including World of Warcraft, StarCraft, and Call of Duty. This industry domination has not gone unnoticed, and as of March 2013, ATVI's share price …
Financial Reporting In Division I College Athletics, Anish Sharma
Financial Reporting In Division I College Athletics, Anish Sharma
Honors Theses
The purpose of this study is to determine whether financial reporting standards used in Division I college athletics are comparable, consistent, and complete. The study compares the principles that athletics departments must use in adherence to the Department of Education's Equity in Athletics Disclosure Act (EADA) report with the principles that athletics departments must also use in the National Collegiate Athletic Association (NCAA) report. Additionally, the two reporting standards will be compared to the conceptual framework of Generally Accepted Accounting Principles (GAAP). Through surveys from Division I athletics departments throughout the country, interviews, and financial databases, the study aims to …
Corporate Strategy And Its Use In Solving Issues In The Accounting Field Of The Financial Services Industry, Clark Lisa
Corporate Strategy And Its Use In Solving Issues In The Accounting Field Of The Financial Services Industry, Clark Lisa
Honors Theses
No abstract provided.