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Full-Text Articles in Business

Effects Of Tax Evasion In The United States, Matthew Morse May 2015

Effects Of Tax Evasion In The United States, Matthew Morse

Accounting

This study identifies, highlights and approaches the economic impact imposed by tax evasion. Tax evasion is overlooked as a common matter, but the economic consequences of not alleviating evasion can be deadly. This paper utilizes a collection of research to define tax evasion. From the literature it will provide a history of income taxation in the United States as it relates to tax evasion. The effect of tax havens have on the amount of tax evasion is approached according to literature. Specific cases of evasion are mentioned to further evaluate the effect of tax evasion on the United States economy. …


Nike Marketing Strategy: A Company To Imitate, Patrick Flynn May 2015

Nike Marketing Strategy: A Company To Imitate, Patrick Flynn

Accounting

This paper takes an in depth look at how Nike became the largest company in its industry and how other companies across various industries have tried to model Nike’s plan for success. At the heart of Nike’s business plan are the company’s unique marketing strategy and culture that significantly helps foster innovation and creativity. First I will go into a brief history of the company and its most popular brand. Then an in-depth analysis will be provided of these two important pillars of success. The next part of the paper will focus on how other companies in the same industry …


Large American Banks And Economic Recovery: A Look At 2009 And 2014, Robert Bonilla May 2015

Large American Banks And Economic Recovery: A Look At 2009 And 2014, Robert Bonilla

Accounting

I analyzed the financial performance and stock performance of the largest four banks in the United States after the banking crisis of 2008. By using 2009, the year that recovery for the financial sector began, as a benchmark, I could determine the level of success each of the four banks reached in 2014 in relation to themselves and to one another. Using simple, but effective ratios and equations I could compare the efficiency with which upper management in each company has made use of asset, debt, and equity accounts. My results support the fact that larger accounts do not necessarily …


Coins In The Air: A Literature Review On The Evolving Framework Of Bitcoin And Its Relevance To The Accounting Profession, Javin H. Forrester May 2015

Coins In The Air: A Literature Review On The Evolving Framework Of Bitcoin And Its Relevance To The Accounting Profession, Javin H. Forrester

Accounting

Bitcoin is an innovative virtual currency, which has gained much commercial traction, yet is widely overlooked by the accounting profession. Due to its parallels with actual currencies and its growing use, accountants should be aware of what bitcoin is, including its risks and benefits, in order to properly leverage its business uses. Of the existing financial instruments, derivatives stand out in their potential to stabilize the bitcoin market. Bitcoin regulation is sparse, but evolving, especially in the face of the emerging bitcoin securities and derivatives markets. The accounting profession is poised to play a major role in facilitating the future …


A Commentary On Women In The Workforce: Has The Issue Of Gender Discrimination Pierced Through To The Accounting Profession?, Jennifer A. Roman May 2015

A Commentary On Women In The Workforce: Has The Issue Of Gender Discrimination Pierced Through To The Accounting Profession?, Jennifer A. Roman

Accounting

The following is intended to be a theoretical commentary on the issue of gender discrimination against women in the modern professional workforce. The content is designed to discuss the issue at hand and explain its pertinence within modern society. The relevant discussion will suggest that there seems to be a sufficient quantity of anecdotal evidence in order to suggest that this issue may have penetrated the accounting profession. This raises the concern that women may be experiencing discrimination within the accounting profession, in terms of leadership roles, monetary earnings, and employer-provided benefits. Ultimately, this discussion will raise questions to be …


The Controversy Of Mandatory Audit Firm Rotation: Has Quantitative Accounting Research Misinformed Us About The Relationship Between Audit Tenure And Audit Quality?, Courtney Stern May 2015

The Controversy Of Mandatory Audit Firm Rotation: Has Quantitative Accounting Research Misinformed Us About The Relationship Between Audit Tenure And Audit Quality?, Courtney Stern

Accounting

There is controversy between regulators and audit firms over the policy of mandatory audit firm rotation. Many regulators favor mandatory audit firm rotation whereas audit firms are against such a policy. Regulators argue that mandatory firm rotation would improve audit quality while audit firms claim that audit quality increases with audit tenure. Typically, regulators and audit firms refer to academic research that supports their position. One early paper on mandatory audit firm rotation that is commonly cited by academics and opponents of mandatory rotation is Carcello and Nagy (2004), which finds that longer audit tenure does not reduce audit quality. …