Business Commons^™

Mandatory Audit Firm And Audit Partner Rotation, Qianwen Rong

Honors Theses and Capstones

No abstract provided.

The Effect Of High School Accounting On The Selection Of College Major, Performance, Satisfaction, And Retention, Gregory T. Marinaccio

Honors Theses and Capstones

The objective of this study is to examine the impact completion of a high school accounting course has on the selection of college major, academic performance in introductory accounting courses, satisfaction with one’s major, and retention. These relations are examined using data from a survey given to 208 students of various majors enrolled in the Paul College of Business and Economics at the University of New Hampshire. Multiple linear regression analyses were used to analyze the data. The results provide evidence of a significant positive relation between high school accounting and two variables: selection of college major, and performance in …

Tax Transparency And Corporate Tax Avoidance, Taylor Witkiewicz

Honors Theses and Capstones

This analysis will look into the emerging global trend for increased tax transparency from large businesses and corporations. Tax transparency has been a growing topic globally and there has been some recent progress in several countries. This analysis will begin by looking into the motivation behind increasing the amount of transparency around a business’ tax affairs. After exploring some key driving factors, a few of the new major tax initiatives and the details encompassed in them will be discussed. The specific countries that will be focused on are the United States, Australia, and the United Kingdom.

Overall, this analysis is …

State Funding And Its Impact On University Funding, Andrew Wolfgang Doppstadt

Honors Theses and Capstones

No abstract provided.

Gender Roles In Public Accounting And The Absence Of Women In Upper Level Management, Sarah Elizabeth Keiran

Honors Theses and Capstones

No abstract provided.

Sarbanes-Oxley Act Section 404 And Filing Status, Yanwen Wang

Honors Theses and Capstones

This thesis focuses on Sarbanes-Oxley Act, which is a United States federal law that sets new or expanded requirements for all U.S. public companies. Section 404 aims to ensure that all public companies have effective internal controls. Section 404 is not applied uniformly across different filers. This thesis focuses on the analyses of small companies as these companies, i.e. non-accelerated filers, got exemption from Section 404 (b), which requires a publicly-held company’s auditor to attest to, and report on, management’s assessment of its internal controls. Because this exemption allows non-accelerated filers to avoid significant compliance cost, the purpose of the …

Assessing Financial Reporting Quality Of Early Stage Private Companies, Devereux D. Evans

Honors Theses and Capstones

There are a variety of widely accepted methods that are used in order to evaluate the financial positioning of companies that are traded on stock exchanges. However, these methods that are common in the public markets do not suffice for assessing companies that are privately held. Attempting to devise an intrinsic value using anticipated cash flows is ineffective given that most companies are pre-revenue. Deriving a value based off of assets held is also inaccurate given that a young company will be in the process of capitalizing itself and more of its assets cannot be represented on a balance sheet, …