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Articles 31 - 36 of 36
Full-Text Articles in Business
Strategies And Internal Control Procedures For Decreasing Fraud In Faith-Based Nonprofit Organizations, Shawn Thomas Miller
Strategies And Internal Control Procedures For Decreasing Fraud In Faith-Based Nonprofit Organizations, Shawn Thomas Miller
Doctoral Dissertations and Projects
This study addressed the problem regarding the lack of strategies and internal controls in faith-based nonprofit organizations which resulted in a higher risk of fraud, waste of funds, or abuse of funds in charities, churches, and other related ministries. This risk was the result of trust by organizations that employees would not commit fraud and due to a lack of sufficient resources. This study specifically researched faith-based nonprofit organizations that are located in Texas. This qualitative case study included two faith-based nonprofit organizations located in or near Houston, Texas. The research found several themes including: frauds occur, segregation of duties, …
The New Accounting For Operating Leases: Unintended Consequences In The Airline Industry, Renata Bandeira, Bridget M. Lyons, Carolyn Trabuco
The New Accounting For Operating Leases: Unintended Consequences In The Airline Industry, Renata Bandeira, Bridget M. Lyons, Carolyn Trabuco
WCBT Faculty Publications
By 2020, new accounting rules for operating leases were applicable to publicly traded companies reporting under either the US Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS). The accounting authorities under both standards noted that the new rules were developed to increase the transparency of lease transactions to provide more relevant and comparable information. We compare two Brazilian airlines reporting under IFRS, Azul and Gol, with an operationally similar US airline reporting under US GAAP, JetBlue, to determine whether the new standards improve the ability to understand, evaluate, and compare performance, managerial decision making and credit metrics. …
The Technical Skills Valued By Public Accounting Firms, Nicholas P. Mokas
The Technical Skills Valued By Public Accounting Firms, Nicholas P. Mokas
Honors Theses and Capstones
Accounting firms are continually working to improve the efficiency and effectiveness of their work. As part of these efforts, firms adopt new technologies like bots, analytics, and specialized software. As accounting firms become increasingly reliant on newer technologies, colleges need to continually reevaluate their required curricula to ensure that their students are adequately prepared for their future careers in accounting. To fill a gap in the extant literature, the objective of this study is to examine the technologies and skills accounting firms value and the proficiency of new hires with these technologies and skills. To complete this objective, a survey …
Early Evidence On Critical Audit Matters In Expanded Audit Reports, Maria Koch
Early Evidence On Critical Audit Matters In Expanded Audit Reports, Maria Koch
Honors Theses and Capstones
No abstract provided.
Financial Recordkeeping Strategies For Small Businesses, Dominique Latrice Moore
Financial Recordkeeping Strategies For Small Businesses, Dominique Latrice Moore
Walden Dissertations and Doctoral Studies
Small retail business owners with inadequate record-keeping strategies struggle with the success of their businesses. Business owners who do not have the requisite financial knowledge may not have the skills required to manage the financial affairs of their business. Grounded in the theory of planned behavior, the purpose of this qualitative multiple case study was to investigate strategies small retail business owners use to adopt financial record-keeping strategies to sustain a small retail business beyond 5 years. Data were collected from a review of organizational artifacts and semistructured interviews with three retail small business owners who successfully adopted financial record-keeping …
Valuation Challenges Arising From The New Leasing Standard Asc 842: A Teaching Note, Bridget M. Lyons
Valuation Challenges Arising From The New Leasing Standard Asc 842: A Teaching Note, Bridget M. Lyons
WCBT Faculty Publications
Accounting Standards Codification (ASC) Topic 842, the new accounting standard on leasing, aims to improve transparency related to leasing and to enable users of financial statements to more readily compare firms that lease with firms that borrow to buy assets. The standard is effective for 2020 and has had a significant impact on the balance sheets of many firms. This note provides an overview of the accounting changes and highlights key issues related to financial analysis and valuation with guidance on how to avoid common errors and accurately calculate and compare enterprise value, EBIT, EBITDA, valuation multiples and key valuation …