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Articles 1 - 15 of 15
Full-Text Articles in Business
The Effect Of 100 Percent Population Testing On The Perception Of Cpa Firms With Limited Liability Exposure, Brock Revels
The Effect Of 100 Percent Population Testing On The Perception Of Cpa Firms With Limited Liability Exposure, Brock Revels
Honors Theses
The present study investigates whether retail investors believe that a CPA firm’s liability exposure or the type of evidence collected by the firm impacts their ability to remain unbiased during the audit. This study is inspired by calls for further research pertaining to the benefits and effectiveness that big data can provide to the audit industry or whether it could lead to more regulation. After receiving approval for the study by the Institutional Review Board, retail investors responded to an experiment in order to gather information for the study. The results indicate that retail investors believe that a CPA firm’s …
Impact Of Salt Deduction Cap On Individual Tax Liability, Mahum Chaudhry
Impact Of Salt Deduction Cap On Individual Tax Liability, Mahum Chaudhry
Honors Theses
The Tax Cuts and Jobs Act of 2017 placed a cap of $10,000 on the State and Local Tax deduction. A survey was carried out to compare individuals' tax liability in 2017 (before the cap) with their tax liability in 2018 (after the cap). The results suggest that fewer people itemized in 2018, and most belonged to the high-income group. Many individuals who itemized in 2018 also saw an increase in their federal tax liability. Most individuals with less than $100,000 yearly income opted for the standard deduction and saw a decrease in their federal tax liability in 2018 (in …
The Impact Of Big Data On Audit Evidence And The Level Of Assurance, Sachin Yadav
The Impact Of Big Data On Audit Evidence And The Level Of Assurance, Sachin Yadav
Honors Theses
This study seeks to establish the relationship between Big Data and its impact on the quality of audit evidence and the level of assurance perceived by the end-users. Currently, auditors rely on sampling to provide reasonable assurance that a company’s financial statements are materially in accordance with a country’s Generally Accepted Accounting Principles (GAAP). With Big Data, auditors can minimize the risk posed by sampling, and therefore, provide a reasonable level assurance. The present study examines financial statement users’ perceptions of the level of assurance when auditors present unqualified opinions using Big Data during the audit engagement. It observes this …
The Impact Of The 120/150-Hour Rule On Candidates To Sit For The Certified Public Accountant (Cpa) Exam: A Study On Women, Aubrey Sanders
The Impact Of The 120/150-Hour Rule On Candidates To Sit For The Certified Public Accountant (Cpa) Exam: A Study On Women, Aubrey Sanders
Honors Theses
To become a Certified Public Accountant (CPA), one must first qualify to take the exam and consequently, earn the licensure. While the information on the CPA exam tests the candidates on uniform information, the education eligibility requirements to both sit for and earn licensure vary among the U.S. states and jurisdictions. Currently, thirty-nine of the fifty-four U.S. jurisdictions – including Mississippi – have adopted what has become known as the 120/150 educational credit hour rule. This rule allows candidates to begin taking the exam upon earning 120 credit hours, which is equivalent to a bachelor's degree; however, candidates may not …
Ifrs In Higher Education: An Exploratory Study, Joshua A. Kalifeh
Ifrs In Higher Education: An Exploratory Study, Joshua A. Kalifeh
Honors Theses
Globalization of capital markets and technological advances enhancing global communications has led to the need for a set of international accounting standards. Comparability among financial statements prepared by numerous accounting standards depending upon the regulations of the country in which these statements are prepared is seriously impaired. Accordingly, serious convergence efforts have been made for the last few decades. Accordingly, higher education in the United States must reflect these changes in accounting curriculum available to students entering this environment. This exploratory study presents evidence that progress is being made in institutions. The progress, however, is not spread equally among the …
The Question Of Financial Career Paths: Which Graduate Program And/Or Professional Certification Leads To The Greatest Income And Level Of Satisfaction Based On A Survey Of Professionals Working Within The Accounting/Finance Fields?, Tanner M. Shaw
Honors Theses
Thousands of men and women across the United States graduate from accounting and finance undergraduate programs and find themselves uncertain about what the future holds and what steps should be taken in order to maximize their odds of meeting their personal goals related to job satisfaction and level of income. This study aims to evaluate graduate degree and non-graduate-degree alternatives, as well as the CPA and CFA professional designations in terms of the likelihood of each route leading to high job satisfaction and a high level of income. To that end, a survey of successful accounting and finance professionals was …
A Study Of Perceptions Of Pay Systems, Kayla S. Alford
A Study Of Perceptions Of Pay Systems, Kayla S. Alford
Honors Theses
This is a study which is interested in perceptions people have toward the varying forms of labor compensation. It specifically compares perceptions of hourly pay with those of performance-based pay(PBP). A survey instrument was used to gather individual perceptions of pay systems by sampling the students in the College of Business at a southern university. This study tested and confirmed that PBP is rated significantly more positive than hourly pay by its respondents. This study also tests whether workplace experience or classroom experience has a significant impact on respondents’ ratings of PBP or hourly pay. Respondents rated PBP attributes more …
An Analysis Of Gender Effects And Career Choices In Public Accounting, Amanda M. Odom
An Analysis Of Gender Effects And Career Choices In Public Accounting, Amanda M. Odom
Honors Theses
Public accountants and students evaluated career success before and after career actions by public accountants, represented by resumes that were randomly assigned traditionally male or feminine names. Bias in favor of the resumes with a traditionally male name was initially detected, but after implementing recommendations from subjects, subject assessments favored resumes with a traditionally female name. This suggests that career choices matter and that choices can mitigate or even overcome gender bias in public accounting.
An Analysis Of The Relationship Between Study Styles And Demographics Across Multiple Accounting Class Levels, Savannah B. Hooper
An Analysis Of The Relationship Between Study Styles And Demographics Across Multiple Accounting Class Levels, Savannah B. Hooper
Honors Theses
Approaches to learning are elemental to a student’s learning outcomes. Prior research indicates that accounting students with a deep learning approach have a more successful student learning outcome than do accounting students with a surface learning approach. Accounting accreditation and regulatory agencies have recommended that coursework be directed towards more critical thinking and real-life preparation of students. These characteristics are indicative of the deep learning approach. After ascertaining the learning approach adopted by introductory, intermediate, and advance accounting students at a public university with a main and satellite campus, this paper reports on demographic characteristics that may impact a student’s …
Revenue Recognition – Milestone Method (Topic 605) 2010 Amendment: From The R&D Industry Perspective, Sofia I. Tent
Revenue Recognition – Milestone Method (Topic 605) 2010 Amendment: From The R&D Industry Perspective, Sofia I. Tent
Honors Theses
This paper examines the Revenue Recognition – Milestone Method (RRMM), FASB codification amendment of 2010 and its effect on the health of firms heavily dependent on the Research and Development (R&D), as evidenced by the operating profit margin. By utilizing a two-stage OLS model developed by Lev and Sougiannis (1996), this study measures the effect of the adoption of the RRMM on operating profit margin. The sample includes U.S. firms with significant R&D expenses (a R&D expenses/Sales ratio greater than 2%) for the years 2006-2013. Due to the more rapid recognition of income using the RRMM, I expect the operating …
Bankruptcy Prediction, Gold, And The Great Auto Bailout, Katelin E. Byrd
Bankruptcy Prediction, Gold, And The Great Auto Bailout, Katelin E. Byrd
Honors Theses
With recent economic instability, bankruptcy prediction is a tool that is useful to companies and researchers who are interested in the financial stability of an industry or company. This thesis studies bankruptcy prediction during the most recent recession that occurred in the United States for General Motors with Ford as a comparison company and compares the possibility of bankruptcy to the price of gold per ounce for the corresponding year. The multiple discriminant analysis model was used to complete this research. This model uses financial ratios to predict bankruptcy. This research yielded an inverse relationship between the price of gold …
Determinants Of A Winning Season For Intercollegiate Football Based On Revenues And Expenses, Burke L. Ellzey
Determinants Of A Winning Season For Intercollegiate Football Based On Revenues And Expenses, Burke L. Ellzey
Honors Theses
The athletic departments of many colleges and universities serve as a significant source of revenue to the university. For most colleges and universities, football is the most popular program in the athletic department. The purpose of this research is to analyze different categories of revenues and expenses of each athletic department to investigate how these factors affect the winning percentage of the specific football team. In addition, BCS and non-BCS teams are compared to see how the BCS title affects these categories of revenues and expenses. Multiple regressions are run with the winning percentage being the dependent variable with the …
Gender And Career Success In Public Accounting, Jessica L. Rowe
Gender And Career Success In Public Accounting, Jessica L. Rowe
Honors Theses
Public accountants, students, and others evaluated career success and the effect of specific activities on career success. The results suggest that gender bias is not pervasive in public accounting, at least with respect to overall assessments of success, but male and female accountants do appear to weight differently various activities that contribute to career success. This may explain, in part, why women hold fewer public accounting leadership positions than men even though women appear to have an advantage over men when they begin their careers.
Technology Expectations Of Cpa Firms: Hiring And The Accounting Curriculum, Kristy N. Wilson
Technology Expectations Of Cpa Firms: Hiring And The Accounting Curriculum, Kristy N. Wilson
Honors Theses
The purpose of this study is to determine the technology expectations of Certified Public Accounting (CPA) firms and to evaluate whether or not accounting curriculums adequately prepare students to meet the firms’ hiring expectations. A total of 28 participants - 19 sole practitioners and 9 CPA firms - completed an online survey designed to determine the technological skills CPA firms require of new hires, the extent to which recent new hires have met the firms’ expectations, and the accounting software and programs that firms typically use. The researcher also analyzed the accounting curriculums of 22 four-year public universities to gather …
U.S. Gaap Versus Ifrs: Reconciling Revenue Recognition Principles In The Software Industry, Jason T. Babington
U.S. Gaap Versus Ifrs: Reconciling Revenue Recognition Principles In The Software Industry, Jason T. Babington
Honors Theses
In the world of financial accounting, a demand for universal standards exists. The two primary standard setting boards, The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB), have made some strides in developing universal standards, but they still are not fully reconciled in the area of software revenue recognition. The main reason the two standards are not reconciled in the area of software revenue recognition is that a difference exists in the critical event between the standards. The critical event refers to the exact time a company recognizes revenue on its books. The purpose of the …