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Full-Text Articles in Business

Untapped Potential: Many Intelligent Female Accountants Are Not In The Workforce, Heidi Sundberg May 2025

Untapped Potential: Many Intelligent Female Accountants Are Not In The Workforce, Heidi Sundberg

Undergraduate Honors Capstone Projects

As the shortage of accountants in the U.S. continues to increase, it is crucial to examine what barriers are keeping women from remaining in the workforce. This research project focuses on women in accounting, especially mothers, and what changes can be made so that they are more likely to continue pursuing career growth, instead of becoming stay-at-home moms. This report focuses on what barriers women in Utah’s accounting profession face when trying to get promotions while fulfilling family commitments and how their perspectives differ from those of their management.

The basis of this research was done through a survey that …


Considerations Regarding The Accountant Shortage, Accounting Student Recruitment, And Efforts To Mitigate The Ongoing Shortage, Kellen T. Hixon May 2025

Considerations Regarding The Accountant Shortage, Accounting Student Recruitment, And Efforts To Mitigate The Ongoing Shortage, Kellen T. Hixon

Undergraduate Honors Theses

The accounting profession is currently facing a well-documented talent shortage that has been building for a number of years. Some of the factors leading to this are fewer students choosing accounting because of higher wages in other careers as well as many CPAs retiring in the coming years. This paper considers the challenges of getting students in the door to accounting and examines the reasons why they are not choosing accounting. It also examines what accounting firms are doing to fight the workforce shortage, gains the perspective of state CPA societies on the 150 hour rule and how it is …


Smu Appoints Professor Zhang Liandong As New Dean Of School Of Accountancy, Singapore Management University May 2025

Smu Appoints Professor Zhang Liandong As New Dean Of School Of Accountancy, Singapore Management University

SMU Press Releases and News

The Singapore Management University (SMU) has appointed Professor Zhang Liandong [张连栋教授] as the new Dean of its School of Accountancy (SOA), effective 1 July 2025. With over seven years of leadership experience at SOA, Professor Zhang will lead strategic initiatives to elevate the School’s academic reputation and impact.


A Year In The Making: Evaluating Sec Cybersecurity Disclosure Rule Compliance Through Public Company Case Studies, Katherine Kuli May 2025

A Year In The Making: Evaluating Sec Cybersecurity Disclosure Rule Compliance Through Public Company Case Studies, Katherine Kuli

Accounting Undergraduate Honors Theses

This thesis evaluates public company compliance with the SEC’s 2023 cybersecurity disclosure rule, which mandates that material cybersecurity incidents be reported within four business days via Form 8-K, Item 1.05. Through case studies of UnitedHealth Group, AT&T, and Krispy Kreme, the research assesses firms’ performance across three key areas: materiality determination, timeliness, and the scope and depth of disclosures. Using a structured benchmarking framework based on SEC guidance, the findings reveal inconsistent compliance, with patterns of vague reporting, selective disclosure, and procedural adherence that falls short of regulatory intent. While Krispy Kreme aligned most closely with SEC expectations, UnitedHealth and …


The Electric Revolution: A Quantitative Analysis Of Tesla's Sales Growth, Mason Bravo May 2025

The Electric Revolution: A Quantitative Analysis Of Tesla's Sales Growth, Mason Bravo

Accounting Undergraduate Honors Theses

This thesis explores the key factors influencing Tesla's sales growth within the evolving electric vehicle (EV) market. It uses regression analysis to quantify the impact of average sales price, charging infrastructure, EV demand, and macroeconomic performance on Tesla's vehicle sales. The analysis is based on data from Tesla's annual reports, the Alternative Fuels Data Center, the International Energy Agency, and the Bureau of Labor Statistics. Key findings include a significant negative correlation between average sales price and vehicle sales, and a strong positive correlation between charging infrastructure and sales. These insights offer valuable implications for Tesla’s strategic decision-making, investor analysis, …


Razorback Analytics And Consulting: Driving Innovation, Clayton J. Chapman May 2025

Razorback Analytics And Consulting: Driving Innovation, Clayton J. Chapman

Accounting Undergraduate Honors Theses

Under the identity of Razorbacks Analytics and Consulting, a consultation company, recommendations are made into the future of the vehicle manufacturing industry. Based on financial statement and industry data, Razorbacks Analytics and Consulting advises manufacturers about the uncertainty and high cost of transitioning vehicle lineups to electric powertrains. Recommendations are made based upon the observed data. Topics include: basic ratios, industry timing, supply chain issues, profitability, risk, and consumer issues.


Data-Driven Audits: Audit Analytic Platforms And General Ledger Analytic Tools, Daniel E. O'Leary, Vernon J. Richardson, Marcia Weidenmier Watson May 2025

Data-Driven Audits: Audit Analytic Platforms And General Ledger Analytic Tools, Daniel E. O'Leary, Vernon J. Richardson, Marcia Weidenmier Watson

Accounting Faculty Publications and Presentations

The future of auditing is a data-driven audit, which extracts and analyzes digital data stored in client accounting systems. To help conduct data-driven audits, audit firms are developing audit analytic platforms (AAPs). This paper focuses on one key application tool of AAPs that analyzes the entire population of general ledger transactions. These general ledger analytics tools (GLATs) use assessment routines to assign a risk score to each transaction, helping guide the auditor’s planning, risk assessment, and selection of high-risk transactions for substantive procedures. GLATs help support audit quality and provide valuable new insights about client operations. We discuss the analytics …


Strategies For Integrating Data Analytics In Accounting, Alisa C. Disalvo Apr 2025

Strategies For Integrating Data Analytics In Accounting, Alisa C. Disalvo

Walden Dissertations and Doctoral Studies

The increased need for data analytics proficiency requires accounting program directors and faculty to explore strategies to reduce the technology skills gap between education and professional requirements. Grounded in the technology acceptance model, the purpose of this qualitative pragmatic inquiry was to explore strategies that program directors use to integrate data analytics into the accounting program curriculum. The participants were 8 program directors and 2 faculty with over 2 years of program change experience in the accounting department. Data were collected through semi structure interviews with 10 participants and comparative data analysis with the AICPA & NASBA report. Through a …


The Tax Adviser, Volume 16, Number 3, March 1985, American Institute Of Certified Public Accountants Apr 2025

The Tax Adviser, Volume 16, Number 3, March 1985, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore Apr 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Sandra K. Lewis Apr 2025

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.


Washington Report: Meeting With Irs Associate Commissioner (Operations), Kenneth F. Thomas, Edward S. Karl Apr 2025

Washington Report: Meeting With Irs Associate Commissioner (Operations), Kenneth F. Thomas, Edward S. Karl

Tax Adviser

No abstract provided.


Tax Implications To Exempt Organizations Of Six Income-Producing Activities, James L. Wittenbach, Lawrence G. Gallagher Apr 2025

Tax Implications To Exempt Organizations Of Six Income-Producing Activities, James L. Wittenbach, Lawrence G. Gallagher

Tax Adviser

No abstract provided.


Compensated Versus Covered Casualty Loss Issue— Has It Finally Been Resolved?, Cherie J. O'Neil, Mary K. Thompson Apr 2025

Compensated Versus Covered Casualty Loss Issue— Has It Finally Been Resolved?, Cherie J. O'Neil, Mary K. Thompson

Tax Adviser

No abstract provided.


Tax Clinic, Gerald W. Padwe Apr 2025

Tax Clinic, Gerald W. Padwe

Tax Adviser

No abstract provided.


Dra Changes Affecting Charitable Contributions, Estate And Gift Tax Valuations And Appraisers, James E. Merritt, Tony M. Edwards Apr 2025

Dra Changes Affecting Charitable Contributions, Estate And Gift Tax Valuations And Appraisers, James E. Merritt, Tony M. Edwards

Tax Adviser

No abstract provided.


Reconsidering Voluntary Employees’ Beneficiary Associations Under The Dra, Thomas M. Porcano Apr 2025

Reconsidering Voluntary Employees’ Beneficiary Associations Under The Dra, Thomas M. Porcano

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 16, Number 2, February 1985, American Institute Of Certified Public Accountants Apr 2025

The Tax Adviser, Volume 16, Number 2, February 1985, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore Apr 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Sandra K. Lewis Apr 2025

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.


Tax Clinic, Thomas Ochsenschlager Apr 2025

Tax Clinic, Thomas Ochsenschlager

Tax Adviser

No abstract provided.


Applicability Of Payroll Taxes To Employee Benefit Plans, Dennis R. Lasila Apr 2025

Applicability Of Payroll Taxes To Employee Benefit Plans, Dennis R. Lasila

Tax Adviser

No abstract provided.


Estate Planning, Bernard Barnett Apr 2025

Estate Planning, Bernard Barnett

Tax Adviser

No abstract provided.


Interest-Free Demand Loans To Trusts After Dickman And The Dra, Karl M. Johnson Apr 2025

Interest-Free Demand Loans To Trusts After Dickman And The Dra, Karl M. Johnson

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 16, Number 1, January 1985, American Institute Of Certified Public Accountants Apr 2025

The Tax Adviser, Volume 16, Number 1, January 1985, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index 12 Months Ended December 1984; Subject Index 12 Months Ended December 1984, American Institute Of Certified Public Accountants Apr 2025

Author Index 12 Months Ended December 1984; Subject Index 12 Months Ended December 1984, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore Apr 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Sandra K. Lewis Apr 2025

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.


Qualifying A Series Of Redemptions For Capital Gains: The Firm And Fixed Plan Requirement, Edward J. Schnee, Paula Wiehrs Kretschmar Apr 2025

Qualifying A Series Of Redemptions For Capital Gains: The Firm And Fixed Plan Requirement, Edward J. Schnee, Paula Wiehrs Kretschmar

Tax Adviser

No abstract provided.


Coping With Tefra’S Controversial Tip-Reporting Requirements, William B. Pollard, Charles C. Speer Apr 2025

Coping With Tefra’S Controversial Tip-Reporting Requirements, William B. Pollard, Charles C. Speer

Tax Adviser

No abstract provided.