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Full-Text Articles in Business
Black Homelessness In Los Angeles, Dezmin Hemmans, Rosemary Kim
Black Homelessness In Los Angeles, Dezmin Hemmans, Rosemary Kim
Honors Thesis
Throughout American history, Black people have experienced disproportionate amounts of racism, inequity, and lack of resources. This systemic lack of resources and disparities contribute to an overall lack of individual economic development. These factors were further emphasized following the COVID 19 pandemic, which, increased the separations between others. At the start of the Reconstruction Era, the recently freed enslaved faced homelessness as they left plantations penniless with nowhere to go. They were met with both de facto and de jure segregation codified through restrictive covenants, deed clauses that restricted the sale of property to Black people (Cite). Today, Black people …
Accounting Implications Derived From Consumer Big Data, Benjamin E. Boehrns
Accounting Implications Derived From Consumer Big Data, Benjamin E. Boehrns
Honors Thesis
Consumer big data is changing the traditional framework of business by providing an unprecedented amount of information regarding consumer behaviors. Technological advances of the twenty-first century have enabled businesses to collect these behaviors within automated processes. The ease of data creation has led to companies creating, storing, and analyzing voluminous subsets of data in order to achieve a higher degree of competitive advantage. These datasets not only derive value from the physical information technology systems that provides the storage and the ability of analysis, but also contains an intrinsic value that is rarely captured within traditional accounting methods. The unique …
Tax Reform Throughout U.S. History And The Economic Impact, Jacob Christopher Michel
Tax Reform Throughout U.S. History And The Economic Impact, Jacob Christopher Michel
Honors Thesis
The three largest tax reforms in recent years, The 1986 Tax Reform Act (TRA of 1986), The Bush Tax Cuts Act, and The Tax Cuts and Jobs Act (TCJA), differed in the treatment of taxable income through capital gains tax rate, depreciation treatment, limitation of losses, standard deduction, and the marginal rates in general. These provisions were studied to provide insight into how they affected various stakeholders. The TRA of 1986 and the Bush Tax Cuts Act have data determining whether they benefitted high-income taxpayers to the highest extent. The low-income taxpayers were also given tax breaks, however, not to …
The Evolution Of The Auditor And Auditing Profession: The Impact Of The Sarbanes-Oxley Act Of 2002, Kylie Pollack, Scott Delanty
The Evolution Of The Auditor And Auditing Profession: The Impact Of The Sarbanes-Oxley Act Of 2002, Kylie Pollack, Scott Delanty
Honors Thesis
The Sarbanes-Oxley Act of 2002 (SOX) was arguably the most influential piece of legislation passed to affect the accounting profession. Over the past nearly two decades since SOX was enacted, the auditor and auditing profession has evolved. The public’s perceptions of auditors and the profession have improved as a result of major legislation such as the Sarbanes-Oxley Act of 2002. This paper explores the evolution of the auditor and audit profession over the course of three different time periods to understand the function of the auditor. This paper is broken down into four major components. First, this paper explores what …
The Effect Of Ceo Gender On Real Earnings Management, Candice Luciano, Shan Wang
The Effect Of Ceo Gender On Real Earnings Management, Candice Luciano, Shan Wang
Honors Thesis
Real Earnings Management involves the deviation from normal business practices to manipulate financial statements. Previous research has shown how higher gender diversity in senior management has led to higher earnings quality, and how firms with female CFOs have less earnings management than male CFOs. This paper will build off previous research and further examine whether CEO gender affects real earnings management and if so, its effects on real earnings management. The main hypothesis of the paper is that the gender of the CEO will affect the extent of real earnings management of a firm; firms with male CEOs will see …
Gender Inequity Within Public Accounting, Paige Petersen
Gender Inequity Within Public Accounting, Paige Petersen
Honors Thesis
Traditionally a male-dominated field, the public accounting industry has seen recent progress in the presence and advancement of women in the profession. Today, women comprise half of accounting students, Certified Public Accountant test-takers, and employees at public accounting firms. However, women in public accounting face an invisible barrier when it comes to reaching the level of partner, where they represent only nineteen percent of partners. Uneven distribution of female representation should be of concern to public accounting firms seeking to maximize the potential of their talent pool and gain the benefits of diverse leadership. Traditional viewpoints on this issue promote …