A Comprehensive Evaluation Of Accounting: A Series Of Case Studies, Emma Acheson

Honors Theses

The following thesis is a compilation of the evaluation and solutions derived from a variety of case studies provided regarding a variation of accounting topics related to financial accounting. Each case presented in this thesis is accompanied by an analysis describing the valuable knowledge that was extracted from each unique study. Through these case studies, real-world accounting concepts can be observed in accordance with the Generally Accepted Accounting Principles as set by the Financial Accounting Standards Board. In addition to the analyses of these case studies, the completion of this thesis involved participation in two accounting case competitions. These presentations …

A Compilation Of Financial Accounting Topics Through Case Studies, Logan Gage

Honors Theses

The purpose of this thesis is to analyze and discuss a broad range of accounting topics. This paper was formed over the yearlong class in the Honors Accountancy Independent Study class taught by Dr. Victoria Dickinson. It is divided into case studies that cover different accounting themed topics. These case studies gave me an advanced knowledge of financial accounting beyond the traditional assignments my other classes assigned me. My understanding of the real-world accounting profession was able to be improved because of this class and these case studies.

A Collection Of Analyses Regarding Financial Accounting Through Case Studies, Wes Duffield

Honors Theses

This thesis is a collection of case studies that cover and analyze a multitude of topics within the world of accounting. The Sally McDonnell Barksdale Honors College offers two classes to accounting majors during their junior year with Dr. Victoria Dickinson. This class consists of twelve separate case studies covering from the analysis of public financial statements, to the completion of a Microsoft Excel certification course, to even the dissection and research of living conditions of cities. The completion of this thesis was undertaken over the course of the Fall 2019 and Spring 2020 semesters. Each case contains its own …

Implications Of Emerging Technologies On The Accounting Profession, Collin Peace

Undergraduate Honors Theses

Automation recently implemented for some and awaiting to be implemented for others is set to revolutionize the field of accounting, as well as the roles and responsibilities of those who work in it. This study will present and analyze the impacts of current emerging technologies on the accounting profession through first-hand interviews with current accounting professionals. Secondary data obtained will provide the reader with the proper context and background of these technologies, while the primary data acquired from the interviews will explain the implications such technologies will have or are currently having in their respective companies/firms. The results of this …

Half Baked: The Hungry Elephant Baking Company Business Plan, Ankush Patel

Accounting Undergraduate Honors Theses

Hungry Elephant Baking Company seeks to open a locally sourced bakery featuring a variety of sourdough and traditional products alongside a tea-house style drink space. All baked goods will be produced in house, and teas will be sourced both locally as well as from a premier tea vendor. All products and services will be designed with sustainability and fair-trade practices in mind, and a majority of the products will be sourced organically to minimize the company's ecological footprint. By offering drinks alongside different single serving baked goods, the Hungry Elephant Baking Company can appeal to the large college and millennial …

Retain Or Rotate: Outcomes Of Frequent Auditor Switching, Ryan Decker

Accounting Undergraduate Honors Theses

Regulators continue to debate the effectiveness of mandatory auditor rotation versus mandatory auditor retention in improving audit quality. Recent regulation in the European Union mandates auditor rotation, but if companies choose a more-lenient auditor with each switch, frequent switching could impair audit quality. I examine whether more-frequent switching leads to an increase in aggressive reporting and evaluate its effect on audit quality and audit attention. I find that audit quality decreases as the number of switches increases, with the results being driven mainly by switches between non-Big 4 audit firms. I also find that frequently switching between non-Big 4 auditors …

An Experiential-Learning Approach For Delivering An Accounting Analytics Capstone Course, Poh Sun Seow, Gary Pan, Clarence Goh

Research Collection School Of Accountancy

The accounting profession is rapidly evolving due to technological innovations. There have been calls for universities to ensure that their programs equip accounting students with the relevant technology skills that will prepare them for the workplace of the future. This article introduces an accounting analytics capstone course that was delivered in an experiential-learning approach. Through the student consultancy project in the capstone course, students learn how to solve complex business problems with guidance from the faculty and industry project sponsor mentors, from problem definition to final client presentation. This close collaboration between faculty and project sponsors facilitates the exchange of …

Impact Of Regulatory Interventions And Transitions On Broker-Dealer Audit Quality, Darlene Adkins

PhD in Business Administration Dissertations

ABSTRACT

IMPACT OF REGULATORY INTERVENTIONS AND TRANSITIONS ON BROKER-DEALER AUDIT QUALITY

By

Darlene A. Adkins

The purpose of this study is to examine the audit quality of public U.S. broker-dealer (BD) entities after the passage of the Dodd-Frank Wall Street and Consumer Protection Act of 2010 (Dodd-Frank Act). Specifically, this study investigates whether there are associations between BD regulatory efforts to protect capital market investors and auditor decision-making during BD audit engagements that occurred between fiscal years 2011 and 2018. The Public Company Accounting Oversight Board (PCAOB) BD audit inspection reports and the enforcement actions lodged against entities provide support …

A Survey Of Accounting Case Studies, Maddie Dyess

Honors Theses

The following document contains work done over the span of a year under the direction of Dr. Victoria Dickinson at the University of Mississippi in the Honors Accy 420 class. For the thesis requrement in accordance with the standards set by the Patterson School of Accountancy and the Sally McDonnell Barksdale Honors College, I was able to complete a set of case studies pertaining to accounting. The purpose of this research program is to help equip students pursuing a career in the accounting field through a variety of accounting topics. Some cases focus on accounting principles in accordance with GAAP, …

An Examination Of Accounting Topics Through The Completion Of Case Studies, Kayla Biando

Honors Theses

This thesis, completed under the direction of Dr. Victoria Dickinson in Accountancy 420, a year-long thesis course, is composed of eleven case studies and is intended to analyze various areas of accounting and financial reporting. This topic analysis, along with the numerous accounting firm presentations that were offered to expose us to potential future professional opportunities, helped to further enhance our knowledge of the accounting profession while developing our critical thinking processes and related research techniques. That said, the completion of this course, both information-enhancing and skill-building, assisted in setting us up for a future career in professional accounting.

Compilation Of Cases Investigating Principles Of Accounting, Celia Sullivan

Honors Theses

This thesis is composed of two semesters worth of investigative cases into different aspects of the accounting field. There are 10 cases that each offer a unique perspective on varying aspects of accounting as a profession. Each case posed a different issue or controversy in the profession and proposed answers to the questions asked. The thesis shows a well-rounded understanding of the applications of accounting and the Generally Accepted Principles of Accounting. These cases were created and completed within the Accounting 420 course taught by Professor Victoria Dickinson in the fall and spring semesters of 2020.

Honors Accounting Practicum, Richard Roger Sankey Iii

Honors Theses

This thesis is comprised of 12 case studies that involve various financial accounting concepts and principles. Topics range from analyzing various client markets in differing cities to looking at difficult tax accounting scenarios. This thesis was written under the guidance of Dr. Vicki Dickson throughout a yearlong class that was taken during my junior year. This class expanded my knowledge on current accounting trends and technology. Through these case studies I was able to better prepare myself for the rapidly evolving accounting world.

An Overview Of Select Accounting Topics Through Case Studies And Research, James Pugh

Honors Theses

During the calendar year of 2020, amongst all the turmoil surrounding our world, I had the privilege of taking part in Dr. Dickinson’s Honors 420 course. I will be forever grateful for the fresh and in-depth outlook she imparted on me in terms of my profession and the topic of accounting as a whole. This thesis is an overview of several broad and important accounting topics, along with various world-wide economic and financial reporting issues that have changed the accounting profession. This thesis has allowed strengthen my understanding of the subject of accountancy. The University of Mississippi, accounting students of …

Honors Accounting Thesis, Ryan Rodgers

Honors Theses

This thesis contains twelve case studies that pertain to various accounting concepts and matters. The topics vary from 10-K evaluations to blockchain. This thesis was written under the guidance from Dr. Victoria Dickinson during my junior in an Independent Study class (ACCY 420). I benefitted greatly from participating in this class, and it allowed me to gain more knowledge from current accounting situations.

Exploration Of Accounting Topics, Rachel Sheffield

Honors Theses

This thesis compiles eleven case studies related to the modern economic and professional environment as they relate to accounting. Each case was completed over the course of one week and describes the challenges, details, and outcomes related to the issue at hand. Accounting is a broad and intricate field that intertwines business, the economy, the government, and the public. Investigating many of the issues that an accountant may face before entering a career in accountant has proven to be very beneficial in understanding the expansiveness of the work. Whether having a career in bookkeeping, audit, tax, advisory, or finance, accountants …

A Comprehensive Evaluation Of Varying Accounting Principles Using Case Studies, Samantha Stershic

Honors Theses

This thesis is a compilation of case studies conducted over the last year. Each case was used to teach various accounting principles using application. The method used to learn the principles was different for each case. For example, a monopoly board was used to simulate how blockchain works in a way that was easier to understand and in a way that was memorable. Multiple interviews were performed to gain information on a student who had just completed a similar path and a professional in any field to gain knowledge about simply how to be a successful professional. Online research was …

Honors Accounting Thesis, John Mcintyre

Honors Theses

This thesis is made up of twelve case studies completed during my junior year over various financial accounting topics. The class was led by Dr. Vicki Dickinson, who oversaw every aspect of each particular case study. The topics covered in this thesis range from various fields and expanded my knowledge on many accounting ideas. I know for sure that each case study prepared us as students for the ever-changing accounting world as we begin to start our careers in financial accounting.

An Analysis Of Cases Demonstrating Financial Accounting Fundamentals, Matthew Conroy

Honors Theses

The purpose of this paper is to analyze key financial accounting fundamentals through the completion of case studies administered during the 2020-2021 academic school year. These case studies have included in-depth analysis designed to provide insight into accounting topics that transcends what was learned through prior academic instruction. Over the last year, these cases have provided more practical applications of topics including taxation, financial reporting, investment decisions, and thorough analysis of a company through a mock case study presented in front of industry professionals. Ultimately, these case studies have afforded me the opportunity to develop my knowledge of financial accounting …

Lutz Strategic Analysis, Ashley Tyler

Honors Program: Senior Projects (Public)

Lutz, an accounting firm in Nebraska, was founded in 1980 and has grown radically since. It now has four divisions – Accounting, Finance, Talent, and Technology – and over 275 employees. When analyzing the external environment, a PESTEL, Porter’s Five Forces, and SWOT analyses were done. These found the external environment can have an impact on the industry, however, accounting is a job that will always be needed, and growth is almost always available. Lutz’s current strategy for growth is a resource-based view of the firm that involves being a one-stop-shop for customers. It is also looking for new firms …

Tax Efficient Supply Chains: Analysis Of Multinational Corporations With Swiss Subsidiaries, David Liu

Honors Scholar Theses

I examine whether U.S. corporations can strategically organize global supply chains to achieve tax efficiency by creating or acquiring subsidiaries in Switzerland. In particular, I study if there is an association between a firm’s use of Swiss subsidiaries and the firm’s effective tax rate using a sample of firm years from 1998 to 2013. Under U.S. rules prior to the Tax Cuts and Jobs Act of 2017 (TCJA), firms with subsidiaries in low-tax-rate foreign countries (e.g., Switzerland) could generally avoid U.S. tax on foreign income by not repatriating income. The 2014 Caterpillar Inc. case study offers an example of how …

Allete Financial Analysis And Valuation, Alec Tolson

Dissertations, Theses, and Projects

This analysis and evaluation of ALLETE, Inc. is based on historical quantitative and qualitative data. ALLETE, Inc. (NYSE: ALE) is an electric utility provider in the upper Midwest region of the U.S. Their primary business activities involve producing and delivering electricity to customers. Over the course of the last five years, ALE has maintained a consistent customer base. This aligns with the nature of their business as it is a heavily regulated industry where growth and competition are limited geographically.

ALE appears to be a healthy business that is in good standing with the government and regulatory agencies that enforce …

The Impact Of Asu 2016-14 On Not-For-Profit Operating Cash Flow Presentation, Grace Lauber

Honors Scholar Theses

In 2011, FASB added a project to its agenda to improve financial statement reporting for not-for-profit (NFP) entities. They issued a proposal in 2015 that would require all NFPs to use the direct method to report operating cash flows on the statement of cash flows. This proposal received a wide range of feedback from NFPs via comment letters. In response to this feedback, FASB altered the final update, ASU 2016-14, to continue allowing the indirect method. However, they encouraged use of the direct method by removing the indirect method reconciliation requirement for NFPs. This study examines the responses of 129 …

The Curious Case Of Firm Performance: Why Do Comapanies Reverse The Year Order Of Their Graphs In Annual Reports, Austin Hamil Higginbotham

Honors Capstone Projects and Theses

No abstract provided.

Accounting And Sustainability: Cost And Benefit, Emma Smith

Honors Theses

In today’s busy, complex, and technically advanced world, it is too easy to get caught up in day to day activities that distract from what needs to be accomplished and conserved. Therefore, there is a needed emphasis on sustainability in all industries, more specifically in the realm of accounting with respect to protecting the environment and citizens. Whether it be material, information, or human capital sustainability, appropriate practices are important and require attention (Sustainability Accounting Standards Board). This thesis will (a) document information regarding the Sustainability Accounting Standards Board, (b) discuss sustainability practices businesses can take to benefit the environment …

Forensic Accounting At Bgsu: A Proposal, Allison Mishka

Honors Projects

Forensic accounting is a field utilizing accounting and investigative knowledge to detect and examine financial fraud. There is growing demand for professionals in the field. Currently Bowling Green State University (BGSU) does not offer a forensic accounting course. To determine if introducing a forensic accounting to BGSU is appropriate at this time, I have researched other accounting programs and forensic accounting courses. I have also conducted surveys of Schmidthorst College of Business students and faculty as well as forensic accounting professionals to determine if implementing a forensic accounting course would be beneficial to the university and to students. Based on …

Audit Quality Research: A Bibliometric Analysis, Muhamad Taqi, Rahmawati Rahmawati, Bandi Bandi, Payamta Payamta, Aam Slamet Rusydiana

Library Philosophy and Practice (e-journal)

This study aims to determine the development and research trend maps with the theme Audit Quality published by well-known journals. The data used in this study were 499 indexed research publications with the theme Audit Quality in the period 1981 to 2020. The map of research development in Audit Quality was obtained through the export process, which would be processed and analyzed using the R Biblioshiny application program. This study shows that the number of publications about the development of Audit Quality research has increased significantly. The research results show that the journal that publishes the most and has the …

Audit Committee Effectiveness And Company Performance: Evidence From Egypt, Engy Elhawary

Business Administration

The purpose of this paper is to investigate the impact of audit committee characteristics (size, independence, experience, gender diversity, and frequency of meetings) on the company‘s financial performance (ROA and ROE) in Egypt. In 2016, the Egyptian Stock Exchange announced a new listing requirement for the audit committee members‘ characteristics to enhance its effectiveness. Data are gathered from the board of directors (BOD) and annual reports of the EGX 30 index non-financial listed companies in Egypt for the period of 2016–2018. Data is analyzed by using panel data cross-section data analysis and correlation analysis. The findings reveal that the audit …

Buying Products From Whom You Know: Personal Connections And Information Asymmetry In Supply Chain Relationships, Ting Chen, Hagit Levy, Xiumin Martin, Ron Shalev

Publications and Research

This study investigates the role personal connections play in a crucial element of the supply chain—supplier selection. We find that the likelihood that a potential supplier (hereafter, a vendor) is selected to be an actual supplier (hereafter, supplier) increases when personal connections between executives of the vendor and the customer exist. The magnitude of the effect varies predictably across management ranks and positions and is stronger when information asymmetries between a vendor and a customer are high. Conditioning on the existence of a supply-chain partnership, a departure of a personally connected executive prompts the termination of the supply-chain relationship more …

Women In Accounting, Kayla Cline

Honors Projects

There is gender inequality at the equity partner level in public accounting firms. The number of female partners is much lower than male partners. This paper examines the three main reasons for this discrepancy. The reasons are the difficulty in finding an appropriate work-life balance, good formal and informal mentors, and the extra financial risk associated with being an equity partner. Next, comparisons to law firms and educators are made examining the reasons for any gender inequality in those industries. Finally, proposed solutions to the three main reasons for the gender inequality in public accounting are explored.

The Dominance Of Masculinity: How The Expectation Of Stereotypical Gender Role Performance Undermines The Productivity Of Gay Men Working In Public Accounting Firms, Joshua Leinheiser

Senior Theses

Discrimination against LGBTQ employees in business settings has been shown to be a problem and negatively affects these employees’ productivity and well-being. In particular, discrimination against gay and other queer men often stems from the view that homosexuality is emasculating and conflicts with traditional expectations of male gender performance. This is seen as undesirable in business since traditional masculinity is seen as useful due to its association with competitiveness and control.

The purpose of this study is to determine whether this paradigm extends to the workplaces of public accounting firms. A survey containing questions about gender, sexuality, gender expression, experiences …