Business Commons^™

An Analysis Of Accounting Principles: A Case Study On 3d Systems Corporation, Kelsey Mayhan

Honors Theses

This anthology of cases was completed during my junior year at the University of Mississippi. Working both in a group and individually, I conducted research on various topics related to the accounting profession and how they relate to 3D Systems Corporation and its financials. I spoke through the findings with accounting professionals on a regular basis, and at the end of the semester defended those results to my classmates and professionals in a final presentation.

An Analysis Of Financial Accounting And The Business Environment Through Case Studies, Sophie Trevathan

Honors Theses

The following collection of case studies were completed under the direction of Dr. Victoria Dickinson throughout the course: Accountancy 420 – Independent Study. They were presented to numerous accounting firms at the end of the Fall Semester to fulfill the requirements of the Sally McDonnell Barksdale Honors College. The collection consists of four case studies that specifically analyze AutoZone, Inc. We were placed into groups where we individually researched and analyzed each case and provided our thoughts in a collaborative case paper. We analyzed AutoZone’s financial accounting, operations, and business environment. Additionally, the collection consists of two case studies that …

The Real World Of Accounting, Colin Hartman

Honors Theses

This thesis was completed through the year 2023. There are six different accounting case studies that are included in this thesis. Each case has a different topic and focuses on different issues that accountants are or will face. Some of the topics that are discussed involve the Military Industrial Complex, Silicon Valley Bank, and the impact of ESG. These cases go into detail about the topic and discuss certain issues accountants may face. I also discuss what would be the best way to attack certain problems that arise. Each case was designed to challenge us to think outside the box …

In-Depth Examination Of Financial Accounting: Case Studies Analysis, Gurpreet Singh

Honors Theses

This thesis is a collection of different accounting case studies over 2 semesters. There are eleven cases that make up this thesis including:. There are various topics involved in all these cases including: 102 Minutes that Changed America, Design Your Life – Atlanta, Excel Crash Course, Financial Implications of Covid-19 on Pfizer, Important Influencer Interview – Vince Chamblee, Case Competition – Overview, Case Competition – Audit, Case Competition – Tax, Case Competition – Advisory, Case Competition – Risk, Case Competition – Presentation. All the cases over the two semesters proved to be a great learning for me. Case VI through …

Examining Practical Applications Of Accounting Principles, Jay Waits

Honors Theses

This essay provides a thorough analysis of business risk management, emphasizing the complex interactions between operational risk, cybersecurity risk, ESG (environmental, social, and governance) requirements, audit risk, disaster risk, and financial collapse prevention tactics. This study sheds light on the complex issues that contemporary businesses must deal with and provides guidance on practical risk-reduction strategies.

The analysis begins by scrutinizing operational risk, highlighting how internal processes, supply chain disruptions, and external factors can threaten organizational resilience. The essay emphasizes the significance of proactive risk identification, strong controls, and quick response mechanisms in ensuring company continuity by using real-world examples.

Subsequently, …

Exploring Accounting Events And Challenges: Delving Into An Ever Changing Industry, Ravyn Garrett

Honors Theses

This thesis is a result of a class that exists to facilitate discussion between future professionals regarding current events and modern day research in the accounting field as well as the business environment. The thesis course taken consists of a series of case studies that cover varying areas of financial reporting. These cases can vary greatly by topic; some include analyses of business ethics while others involve critically thinking about possible solutions to present day issues. Throughout the cases, my knowledge of the accounting subject continues to grow, and I make several personal discoveries along the way. The writing process …

Case Studies In Financial Accounting, Martina C. Gratz

Honors Theses

The thesis is a combination of four case studies that were completed in the 2023-2024 academic year under the supervision of Dr. Victoria Dickinson. The first two cases look at the impact of Chinese markets entering the New York Stock Exchange and the effect Environmental, Social, and Governance legislation will have on Americans and the accounting profession. The third case looks at the beliefs of Dr. Sowell and Dr. Carson and how the implementations of these beliefs can positively impact the United States economy. Finally, in the last case we focus on the Mississippi economy and a project that can …

In-Depth Examination Of Financial Accounting: Case Studies Analysis, Gurpreet Singh

Honors Theses

This thesis is a collection of different accounting case studies over 2 semesters. There are eleven cases that make up this thesis including. There are various topics involved in all these cases including: 102 Minutes that Changed America, Design Your Life – Atlanta, Excel Crash Course, Financial Implications of Covid-19 on Pfizer, Important Influencer Interview – Vince Chamblee, Case Competition – Overview, Case Competition – Audit, Case Competition – Tax, Case Competition – Advisory, Case Competition – Risk, Case Competition – Presentation. All the cases over the two semesters proved to be a great learning for me. Case VI through …

An Overview Of The Product Development Process For A Lounging Grove Chair: The Rebel Lounge, Gracey Massengill

Honors Theses

This report focuses on the process of completing my senior capstone project for the Center for Manufacturing Excellence with my teammates, Andrew Brady, Carter Doss, Brooke Grissinger, and Karson Wardell. It explains the development, design and manufacturing of the Rebel Lounge Chair, a comfortable, portable and versatile chair made with the University of Mississippi Grove in mind and the prospective customers that would purchase such a chair. The report describes the phases of brainstorming, market research, prototyping, manufacturing process development, and accounting analysis that the Rebel Lounge capstone team went through to create their product.

Due to out-of-the-box brainstorming and …

A 360-Degree Approach To Accounting, Kaleel Salloum Iii

Honors Theses

This thesis consists of one year of research related to the modern day accounting and financial industry. There are numerous topics that are covered, with the first four sections being related to one company’s financial statements and operating conditions. Each of these sections includes their own abstract that outlines the scope of the research. The remaining parts of the thesis are topics, events, and industries related to modern day accounting. This research was completed and submitted to the faculty of The University of Mississippi in partial fulfillment of the requirements of the Sally McDonnell Barksdale Honors College.

An Analysis Of Accounting Services And Relevant Economic Factors, Lauren Huffstatler, Emma Yates, Jacobi Scruggs, Kolby Husted

Honors Theses

This thesis consists of a collection of six case studies completed during the fall and spring semesters of Honors Accountancy 420 under the guidance and direction of Dr. Victoria Dickinson. These case studies represent an analysis of financial accounting and current economic events relevant to the profession. During the fall semester, Dr. Dickinson formed groups of students to complete four case studies relating to an assigned company. My group was assigned FB Financial Corporation, and we evaluated the company in the areas of risk assessment, audit and risk planning, and tax planning. At the end of the semester, we presented …

Accounting Chronicles: Real-World Case Studies, Hannah Coyle

Honors Theses

This thesis compiles case studies exploring accounting principles that intersect with real-world events, from historical incidents to financial crises and contemporary issues. Each study highlights accounting’s significance across diverse economic sectors, emphasizing accounting’s pervasive influence on influential figures, economic trends, and regulatory authorities. Utilizing a multidisciplinary approach including documentaries, articles, financial reports, and academic courses, the research reveals the intricate relationship between accounting practices and global events. Findings underscore the profound impact of economic trends on the accounting profession, showcasing the underlying motivations driving these occurrences and its adaptability to changing global landscapes. Overall, this thesis provides insight into accounting’s …

A Compilation Of Accounting Case Studies, Mason Everett

Honors Theses

In my honors accounting thesis, I meticulously examined contemporary issues within the accounting and finance industries by integrating case studies from various current events. These real-world examples provided insightful perspectives into the dynamic challenges faced by professionals in these fields. Additionally, I delved into the intersection of political matters and regulatory frameworks, exploring how they shape and influence accounting practices and financial decision-making. By incorporating both theoretical concepts and practical applications, my thesis aimed to provide a comprehensive understanding of the complexities inherent in today's accounting landscape, offering valuable insights for future research and professional practice.

Refueling The Accounting Pipeline, Crystal Y. Wong

Honors Capstones

Recently, the number of college students majoring in accounting has significantly decreased, creating an accounting pipeline issue and resulting in fewer new accountants entering the industry. This presents a talent shortage while the demand for accountants remains high. The objective of this research study is to identify the potential methods that can be implemented to attract more students to major in accountancy and to contribute insights that may be useful in solving the accounting pipeline issue. Using an anonymous survey distributed to current students in Northern Illinois University’s (NIU) College of Business, I gathered data about factors that influence students’ …

Understanding The Accounting Of Agilysys' Current Business Model And Other Economic Activities, Brick Gore

Honors Theses

Agilysys operates out of the hospitality software industry and has seen a recent incline in volume due to the convenience and advancements of technology. They point of sale systems make it simple to conduct transactions; therefore, while the hospitality companies were negatively impacted during Covid-19, they were still able to sustain. Agilysys is posed a threat from operational risks, such as global climate change and rising interest rates as their products are many times located in luxurious environments; however, their current business model allows them to reduce this risk. From an auditor’s perspective, there are riskier accounts, and without a …

Income Taxation Of Corporations In The United States, Thomas Koshewa

Undergraduate Theses

Taxes affect everyone. Public infrastructure, education, healthcare, social security, public safety, and national defense are just some of the services provided for U.S. Citizens and residents through tax revenue. As taxes pay for these services, it is often a topic of discussion in the media. Though there are varying opinions about taxes and our tax system, there is one quote from Benjamin Franklin that everyone can agree upon: “Our new Constitution is now established, everything seems to promise it will be durable; but, in this world, nothing is certain except death and taxes.”

While Franklin’s statement about death and taxes …

Budgeting For The Moon: A Comparative Analysis Of Public Support And Financial Performance In The Apollo And Artemis Eras, Christian Chlebowski

University Scholar Projects

The Artemis program aims to land mankind on the lunar surface for the first time in over fifty years in a vastly changed social and economic climate. In this study, I examine existing literature to contextualize and compare the origins, Congressional authorization and appropriations processes, and public accountability mechanisms of the Apollo program (1961-1972) and the Artemis program (2017-present). I utilize multivariate regression models to examine Congressional responsiveness to public opinions of lunar exploration programs. I find that Congress appears to be responsive to constituent attitudes regarding space exploration, particularly during the Apollo era. I also examine the relationship between …

Examining The Career Path Of Certified Public Accountants In Audit And Tax Services: Perceptions Of Accounting Graduates' Competencies, Steven Mulhollen

Dissertations

Accounting professionals claim there is a deficiency of individuals with the appropriate competencies to enter the accounting workforce (Pasewark, 2021; Richardson, 2020; Sandifer, 2018; Thomson, 2017). Also, recent trends indicate a need to increase the number of qualified accounting professionals who can pass the Certified Public Accounting Exam (CPA Exam) and enter the public accounting workforce (American Institute of Certified Public Accountants [AICPA], 2021a; Dawkins, 2023). This quantitative, causal-comparative study expands existing studies by analyzing the impact of CPA's chosen career path of audit or tax on their perception of the required and attained accounting competencies. This study contributes to …

When Market Forces Backfire: Mandatory Esg Disclosure And Corporate Innovation, Andi Zhang

Dissertations and Theses Collection (Open Access)

Mandatory ESG disclosure makes it possible to incorporate ESG information into stock prices, incentivizing firms to “do good”. This channel, however, may lead to suboptimal investments, according to disclosure theories. This study investigates the changes in firms’ investment in innovation activities following the staggered introduction of mandatory ESG disclosure around the world. Using a sample of corporate patents filed by listed firms across 58 countries from 2000 to 2022, I find that the introduction of mandatory ESG disclosure is associated with less corporate innovation. The effect is mainly driven by countries that mandate ESG disclosure within corporate financial reports, when …

Small And Mighty: An Analysis Of Foundational Aspects Of Small Family Firms And Their Corporate Social Responsibility, Ashlyn Crosby

Accounting Undergraduate Honors Theses

This thesis investigates the foundational aspects of small family firms to understand how their unique characteristics create differences among various types of firms. This review examines five key business components: operations, longevity, innovation, succession, and decision-making within these firms. The analysis in this report focuses on businesses that operate within the United States. When considering the American economic model, it is also vital to consider the corporate social responsibility (CSR) of small businesses and, due to its emergence as an integral aspect of contemporary business practices, the impact on society, the environment, and stakeholders. While CSR is frequently associated with …

What Impact Did The Tcja Tax Cuts Have On The Manufacturing Sector?, Ryan Parker

Accounting Undergraduate Honors Theses

Throughout this paper I will examine positive effects the Tax Cuts and Jobs Act of 2017 had on the manufacturing sector. To do this I begin by outlining the key provisions in the TCJA that directly benefit the manufacturing sector. This includes the corporate tax rate reduction from 35 percent to 21 percent, the changes to the repatriation tax for foreign funds, and the treatment for capital assets. I then analyze key metrics including pre-tax income, income tax provision, dividends, changes in retained earnings, and spending on property plant and equipment. I will show the interactions between the increase in …

20 Years In The Making: Do Executive Compensation Clawback Policies Have Claws?, Brielle Mackinnon

Accounting Undergraduate Honors Theses

Compensation clawback policies allow shareholders to recoup any incentive compensation that executives earn based on reported financial performance metrics that are subsequently determined to be misstated. They were introduced to encourage top executives to take increased responsibility for the financial statements, and to give shareholders increased security when designing compensation contracts for executives. Clawback policies have existed in several different forms for the past 20 years. In this study, I review the history of clawbacks, and discuss the enforcement (or lack thereof) of such provisions by regulators and corporations. The goal of my study is to further the understanding of …

How Did The Tax Cuts And Jobs Act Of 2017 Effect Small Businesses?, Jackson Pittman

Accounting Undergraduate Honors Theses

The Tax Cuts and Jobs Act (TCJA) of 2017 marked a significant overhaul of the United States tax system, promising to stimulate economic growth and enhance the competitiveness of American businesses. Amidst its broad-reaching reforms, the TCJA introduced several provisions directly impacting small businesses, aiming to alleviate their tax burdens and foster entrepreneurial activity. This thesis endeavors to evaluate the multifaceted effects of the TCJA on small businesses, examining its implications for their financial performance, investment behavior, and overall economic contribution.

Preliminary findings suggest that the TCJA has produced a generally positive result for small businesses. On one hand, reduced …

2024 Brings Many New Opportunities For Your Clients’ Tax Savings, Michelle Freeman, Shelby Follis

ETSU Faculty Works

Excerpt:

With the April 15 tax filing season deadline behind us, there are several conversations that practitioners still need to have with their clients about new tax savings opportunities for 2024. Helping your clients take advantage of some of these new opportunities, as well as reminding them of tax savings options that are often forgotten, are value-added services you can provide that will keep them returning for your advice [...]

Religiosity And Executive Compensation Tournaments, Toufiq Nazrul

Open Access Theses & Dissertations

This paper examines the effect that local religiosity has on executive compensation tournaments. The main finding suggests that a higher degree of local religiosity significantly reduces the magnitude of executive compensation tournaments. Subsample analyses involving the majority religious group of Christianity show that a higher local presence of Protestants relative to Catholics and other non-religious population heightens the negative effect of community-level religiosity on the magnitude of executive compensation tournaments. Additional subsample analyses involving the minority religious denominations also show that the effect of overall community religiosity is not solely driven by the different sects within the Christian denomination. Minority …

Staggered Boards And Human Capital Disclosure, Xue Yang

Open Access Theses & Dissertations

This article examines the effects of staggered boards on human capital management (HCM) disclosure quality. I find that firms with staggered boards exhibit significantly better HCM disclosure scores than non-staggered boards. Additionally, firms that transition from staggered boards to non-staggered boards are shown to experience significant decreases in their HCM disclosure scores. These results are robust to the exclusion of firms that switch to or from staggered boards to non-staggered boards, propensity score matching, and alternative disclosure quality measures. While various cross-sections and the usefulness of HCM disclosure information for analyst forecasts are explored, the results were not significant.

The Effect Of Remote Work On Career Success In The Accounting Profession, Erin Bynum

Honors Theses

This study analyzed the results of career success assessments of hypothetical public accountants working remotely and in a traditional office setting to determine if remote work affects assessments by partners, managers, and staff accountants. Subjects were randomly assigned resumes that included indications of either remote work or traditional in-office work. Resumes were otherwise identical. After an initial assessment of an assigned hypothetical accountant, subjects were asked to recommend activities that would increase the likelihood of future career success. Subjects were then told that the hypothetical accountant engaged in the recommended activity and were provided a description of a high or …

Paying To Reduce Disparity: Financially Incentivizing Workforce Diversity And Its Effects On Managers’ Promotion Decisions And Employees’ Effort, Bret S. Sheeley

College of Business: Dissertations, Theses, and Student Research

Disparities in employee representation persist in higher-level organizational positions despite recent attention to workforce diversity and its associated benefits. In response, companies have begun integrating diversity initiatives with varying degrees of specificity (hereafter, “initiative specificity”) into their managers’ compensation packages to increase underrepresented employees’ representation in higher-level organizational positions. This study uses an experiment to examine how offering managers financial incentives to accomplish diversity initiatives (hereafter, “diversity incentives”) and initiative specificity interact to influence managers’ promotion decisions and employees’ effort choices in a promotion setting.

The results suggest that as underrepresented employees’ pre-promotion efforts increase relative to overrepresented employees’ efforts, …

Fundamental Reporting Differences In Nonprofit Operating Models, Angelica G. Castro

Open Access Theses & Dissertations

Not all nonprofit organizations rely on donations to achieve their social mission. Some nonprofit organizations, which Dart (2004) classifies as social enterprises, generate revenue through commercial transactions. This study identifies significant operating, monitoring, and efficiency differences between traditional fundraisers and social enterprises. Using panel data and fixed effects regressions, I find that social enterprises report more revenue persistence and better program ratios - a common metric for evaluating nonprofit performance - than traditional fundraisers. I also find that social enterprises are less likely to audit their financial statements than traditional fundraisers. Furthermore, when evaluating operating efficiency, social enterprises appear to …

Research On The Impact Of Ai Technology Adoption On Organizational Resilience Of Service Enterprises, Jianlin Deng

Dissertations and Theses Collection (Open Access)

In a time of frequent global economic fluctuations, understanding how service enterprises can sustain stability amid fluctuating environments, and even thrive during crises, has become a significant research focus within the current economic context. Advancements in the digital economy provide service enterprises with new digital technology support, leading to their reduced operational costs and heightened efficiency. Among them, artificial intelligence (AI) technology is highly praised by service enterprises. AI technology is extensively integrated into service enterprises’ daily operations and management decision-making. However, limited research has been conducted on how AI technology can assist these enterprises in navigating external environmental disruptions. …