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Accounting

University of Mississippi

Ethics

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An Exploration Of Financial Accounting Methodologies And Ethical Decision Making Through Independent Case Studies, Courtney Craven May 2020

An Exploration Of Financial Accounting Methodologies And Ethical Decision Making Through Independent Case Studies, Courtney Craven

Honors Theses

The following thesis consists of 12 individual case studies that explore various financial accounting methodologies and common ethical challenges. When applicable, each case agrees with the Generally Accepted Accounting Principles as created by the Financial Accounting Standards Board. No topic is explored twice as each case presents different issues than the others. Each case begins with an executive summary that states broadly its purpose and what the key takeaways were. Then, the cases explore solutions to common issues within the accounting profession. These cases were completed during the 2018-2019 academic year during honors accounting independent study class (ACCY 420) under …


Tax Compliance: Ethical Orientation, Risk Perception And The Role Of The Tax Preparer, Ashley Beckett Soliz Jan 2015

Tax Compliance: Ethical Orientation, Risk Perception And The Role Of The Tax Preparer, Ashley Beckett Soliz

Electronic Theses and Dissertations

In a voluntary tax system, taxpayers have an opportunity to avoid or evade paying taxes. The reasons for and the causes of noncompliance are expansive. One way to increase revenue to the government without increasing taxes is to focus on deterring tax evasion and tax underreporting. The purpose of this study was to examine the effects on tax compliance of the taxpayer’s ethical orientation and perceived financial risk, as well as the role of the tax preparer in the compliance decision. This research adds to the current tax compliance literature by investigating (in an experimental setting) the role of the …