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Articles 1 - 11 of 11
Full-Text Articles in Business
Could Sox Be Better? : Exploring The Advantages And Shortfalls Of Sarbanes-Oxley, Christopher Clark
Could Sox Be Better? : Exploring The Advantages And Shortfalls Of Sarbanes-Oxley, Christopher Clark
Honors Theses
The Sarbanes-Oxley Act was ratified in 2002 to mixed reviews. Over the past 18 years, many researchers have come to different conclusions about the effectiveness of SOX. This paper proposes amendments to make SOX as effective as possible without increasing compliance costs and as cost effective as possible without decreasing efficacy.
Financial Reporting Of Cryptocurrency, Andrew Hartley
Financial Reporting Of Cryptocurrency, Andrew Hartley
Honors Theses
Cryptocurrency is a digital form of currency that uses mathematical equations to encrypt data. This type of currency has significantly grown in popularity over the past 5 years due to more people and companies using it. Some companies have started accepting it as payment in exchange for goods and services. More people are going to be turning to cryptocurrency in the future. Businesses will have to come up with ways to deal with cryptocurrency; however, the FASB has yet to define cryptocurrency, leaving businesses with no formal guidance on the subject. The purpose of this paper is to recommend a …
The State Of Financial Literacy In Tennessee: Do Students Need Higher Quality Financial Education?, Jordan Barnes
The State Of Financial Literacy In Tennessee: Do Students Need Higher Quality Financial Education?, Jordan Barnes
Honors Theses
Financial literacy is the way that individuals understand, manage, and plan their personal finances, which is essential to making healthy financial decisions. In the United States, there is an overall lack of financial literacy. Some states, such as Tennessee, have tried to increase financial literacy by implementing a required personal finance course at the high school level. The purpose of this study is to understand the effectiveness of personal finance education in Tennessee high schools by measuring the financial literacy of college students who may or may not have been impacted by the requirement. When students were separated into Group …
The Role Of Forensic Accounting In U.S. Counterterrorism Efforts, Madison Gaither
The Role Of Forensic Accounting In U.S. Counterterrorism Efforts, Madison Gaither
Honors Theses
The September 11th attacks on the World Trade Center directed international attention to the financial component of terrorist operations. The demand for forensic accounting specialists is increasing rapidly because of a growing intolerance for fraud and terrorist activity. This research paper argues that forensic accountants have and will continue to have a vital role in United States’ counterterrorism efforts in the post-9/11 era by detecting acts of fraud and money laundering. Comprehensive review of relevant literature including books, peer-reviewed articles, government databases, court records and news media reveals that forensic accountants are equipped with special skills and analytical tools that …
Rhetoric In Financial Reporting: Evaluation Of Isa 720, Qingyuan Guo
Rhetoric In Financial Reporting: Evaluation Of Isa 720, Qingyuan Guo
Honors Theses
Prior research show that many investors rely on other information appearing alongside the audited financial statements in companies’ annual reports to make their economic decisions and falsely assume that the unaudited other information is also audited. Additionally, company management utilizes rhetorical strategies in other information to offer explanations and opinions conveying positive messages about the company value which audited financial data may not indicate. The expectation gap of investors on audit over other information and the concern of management manipulation incentivized the proposal of the Public Company Accounting Oversight Board (PCAOB) to establish a standard to extend auditors’ responsibility over …
The Entrepreneurial Philanthropist: Can It B?, Abby M. Kinnard
The Entrepreneurial Philanthropist: Can It B?, Abby M. Kinnard
Honors Theses
The corporate culture is constantly shifting and with change comes the need to reexamine the priorities of a company. Social responsibility is no optional for companies and with the help of Benefit Corporations and B Corps the Entrepreneurial Philanthropist can be.
The Internal Revenue Code: A Burden For Taxpayers Or An Instrument For Social Change?, Heather N. Murray
The Internal Revenue Code: A Burden For Taxpayers Or An Instrument For Social Change?, Heather N. Murray
Honors Theses
Social engineering in the tax code has been evident from the beginning of the U.S. tax history. Today, it is as much as ever a part of the fabric of the tax codification, but there is very little research that investigates 1) how social engineering plays a role in the creation of new tax law, and 2) whether tax law is effective in altering taxpayer behavior. This paper streamlines the history of social engineering in the most popular revenue-reducing measures and analyzes how they've affected the U.S. taxpayer, with notes on future policy implications.
Are Tax Exemptions For "Churches" A Blessing Or A Curse For Taxpayers?, Hannah Bauman
Are Tax Exemptions For "Churches" A Blessing Or A Curse For Taxpayers?, Hannah Bauman
Honors Theses
This paper focuses on the rules and requirements governing the participation of religious organizations as defined in IRC § 501(c)(3) in the political process. Included in this is a study of historical events and case law both for and against the participation of religious organizations in politics.
State Vs. Federal: Marijuana Legislation And Its Effect On Taxes, Mamie G. Duckworth
State Vs. Federal: Marijuana Legislation And Its Effect On Taxes, Mamie G. Duckworth
Honors Theses
Marijuana is becoming increasingly popular and accepted within our society; so much so that certain states have legalized it for medical or recreational use, despite marijuana remaining illegal with regards to the federal government. This has lead, and will continue to lead, to complicated and uncertain tax scenarios for the businesses that produce and sell marijuana. Many problems stem from the federal government being unable to recognize or associate with businesses that deal with marijuana. This affects these otherwise legitimate businesses by disallowing the use of federally insured banks as well as taking away the ability to seek federal bankruptcy …
A Review Of The Accounting Treatment For Contingencies Arising From Environmental Issues, Colleen M. Sauser
A Review Of The Accounting Treatment For Contingencies Arising From Environmental Issues, Colleen M. Sauser
Honors Theses
The purpose of this project is to review the U.S. GAAP treatment of issues arising from environmental contingencies. This review consists of accounting literature and pronouncements issued by the FASB and SEC as well as environmental legislation, most notably CERCLA. The results of this review showed that the accounting industry has been one step behind environmental legislation and continues in its endeavor to provide financial statement users with useful information.
Obesity: The Elephant In The Budget Room That We Can No Longer Afford To Ignore, Katharine G. Linehart
Obesity: The Elephant In The Budget Room That We Can No Longer Afford To Ignore, Katharine G. Linehart
Honors Theses
An analysis of the effect of obesity on the national budget.