Business Commons^™

Survey Of Accounting Principals In Generally Accepted Accounting Principals And Financial Statement Analysis, Hunter Lawrence

Honors Theses

For my senior research thesis I decided that I would do research on various case studies that are in the field of accounting. Accounting is my major here at the University of Mississippi and I wanted to do research on a topic that is relevant to my major. I was provide a series of cases about all different subject in the accounting world. These topic were given to me by my instructor and I was to fo through each case thoroughly and answer all the questions. If I didn’t know the answer to the question or needed more insight on …

Exploring The Financial And Accounting Reporting Standards And Principles Under U.S. Gaap, Harrison B. P. Jensen

Honors Theses

This text is an accumulation of case studies assigned by Dr. Victoria Dickson over the course of the Professional Research and Development Research Program offered to accounting undergraduate students at the University of Mississippi. Each case serves to highlight a unique component of the financial and accounting reporting standards and principles under U.S. GAAP. The content of this text also allowed for exploring the applicability of these topics with real world examples, like international accounting, data analytics, and stockholder’s equity. Ultimately, through the process of building this text, students conclude the experience with the knowledge of the expected capabilities of …

Analysis Of Financial Accounting Theory And Methodologies, Sienna Johnson

Honors Theses

The following thesis consists of a compilation of eleven case studies pertaining to various accounting theory and methodologies. Each individual case study begins with an executive summary consisting of an introduction, analysis, and conclusion. The following cases were completed throughout the 2017-2018 school year in the course, ACCY 420, taught by Dr. Vicki Dickinson. The following cases consist of detailed analysis of financial statements, accounting methods, and the use and implementation of data analytics software. These cases were individually reviewed and graded throughout the ACCY 420 course, as well as discussed and analyzed through group discussion. This thesis has been …

A Comprehensive Review Of Accounting Through Case Studies, Lukas Javier Castellanos

Honors Theses

An in-depth analysis of accounting was performed through a progression of case studies which covered technical, as well as disputed, accounting concepts and theory. This was performed through the Accounting 420 class which met to further discuss and debate these topics with instructors, accounting firms, and other academic peers. These cases create scenarios from real life examples in order to portray the actual nature of accounting and its basis. This thesis contains analysis cases each with a specific emphasis and idea pertaining to an aspect of accounting. Note that Case 4 is not included as it was a calculation based …

The Fundamentals Of Financial Accounting: A Case Report Series, John Gordon Campebell

Honors Theses

This thesis is a compilation of twelve case reports completed and submitted in accordance with the alternative thesis requirements of the Sally McDonnell Barksdale Honors College. These cases were completed during the 2017-2018 school year under the direction and advising of Dr. Victoria Dickinson. These case reports are designed to align with the main topics of financial accounting and reporting covered in ACCY 303 and ACCY 304 at the University of Mississippi. Most of the case reports are from a case material publisher, while two others were created by Dr. Dickinson. The content of this thesis are my calculations, journal …

Customer Satisfaction In Commercial Bank Of Sindh Province A Case Study Of Bank Al Falah, Liaquat Ali Rahoo Mr, Maryam Kalhoro, Qurat-Ul-Ain Abro

Library Philosophy and Practice (e-journal)

The main concern of a bank is customer satisfaction. Every bank strives to achieve customer satisfaction. A satisfied customer becomes the positive word of mouth for the bank. The purpose of this research is to find out customer satisfaction in commercial banks, particularly in Bank AL Falah. Data was collected through a questionnaire from 150 customers of Bank AL Falah in Hyderabad. Microsoft Excel was used for data analysis. The result concludes that customers perceive higher satisfaction, and the environment and commitment and behavior of staff with customers have a major impact on customer satisfaction.

Learning How To Learn, Kyle Duffie

Senior Honors Projects, 2010-2019

The purpose of this paper is to analyze and create a discussion regarding the human science of learning. For the last two semesters, I have been involved in tutoring students in the principles of accounting. The key difference between these two semesters was my mindset towards learning. My first semester tutoring I taught “firing from the hip.” Simply answering questions or working problems myself and explaining them as I went along. And yes, I do believe this style of tutoring helped these students. Looking back however, I can’t help but think of myself as someone living in the 17^{th …}

A Comprehensive Review Of Accounting Through Case Studies, Ellen Duncan

Honors Theses

As a student of both The Sally McDonnell Barksdale Honors College and The Patterson School of Accountancy, I have the opportunity to pursue an alternative thesis, comprised of a study of technical accounting through case studies. I compiled this research of accounting theories, principles, and data analytics systems over the course of two semesters, while simultaneously seizing bi-weekly opportunities to network with professional firms and interview for accounting internships. The opportunity to pursue an alternative thesis not only impacted my academic growth, but also my professional success. With the help of Doctor Victoria Dickinson, I was able to put the …

Shootings And Their Effect On Stock Price And Volume In The Firearm Manufacturing Industry, Conor O'Donnell

Honors Scholar Theses

This article investigates how mass shootings are influencing the price and trading volume of firearm manufacturers differently than the previously documented “fear-based” gun sales price spikes. (Wallace, 2015). It is expected that, following a mass shooting, firearms sales increase due to a fear of legislation banning products and a limited timeframe to obtain them. For instance, The Financial Times of London reported 52% increase of gun sales in the year following the Sandy Hook shooting; however, in the long term, if there is regulation that limits the autonomy of manufacturers then investors would be inclined to divest in firearms manufacturers. …

The Quality Of Xbrl Structured Financial Statements: An Empirical Examination Of Custom Tags, Aidana Razhap Kyzy

Theses and Dissertations

In 2009 the US Securities and Exchange Commission (SEC) adopted the eXtensible Business Reporting Language (XBRL) system to improve the process by which financial statements can be used. Interactive financial data filed with the SEC using XBRL provides easily readable and comparable financial data, thereby improving transparency and efficiency in the corporate market. SEC rules permit companies to use custom tags in their financial reports in cases when an appropriate element cannot be found in the Financial Accounting Standards Board (FASB) standard XBRL taxonomy. The inordinate use of custom tags may result in a reduction of financial report quality by …

The Future Smart-City: An Analysis Of The Effects Of Global And Technological Innovation On The Evolution Of Economic Systems, Shannon L. Wade

Senior Honors Theses

In 21st century, the current economy is rapidly utilizing globalization to create a vastly different future. With the advent of new technology merging with entrepreneurs who effectively utilize that technology, the economic model is changing. Faster, sleeker, more effective forms of communication and information transfer drive the process of globalization. Production for a single product can happen in multiple countries, companies can operate virtually 24/7 through call centers halfway around the globe, and preliminary smart cities are beginning to emerge to give us a glimpse of the future world. A new category of businesspersons called “prosumers” is emerging and has …

Auditor Reporting And Amendments, Including Amendments Addressing Disclosures In The Audit Of Financial Statements; Statement On Auditing Standards, 134, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

Omnibus Statement On Auditing Standards—2019; Statement On Auditing Standards, 135, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

A Study Of The Effectiveness Of Ethics Instruction To Accounting Students At East Tennessee State University, Elizabeth Brackins

Undergraduate Honors Theses

Strong ethics are critical to the success of each member of the business world, especially accountants. Because the work of accountants is utilized by both internal and external users and can have such widespread effect on the business community, it is imperative that this work is performed with the utmost accuracy, integrity and morality. The foundation for strong ethics begins before the accountant enters the workforce, and many colleges require dedicated ethics courses for accounting majors. The purpose of this project is to analyze the effectiveness of the ethics instruction, specifically in the absence of a required dedicated ethics course, …

Blockholder Heterogeneity And Corporate Textual Disclosure Quality, Xiaoxiao Yu

Accounting Dissertations - Archive

This study investigates whether and how different types of blockholders affect a firm’s textual disclosure quality. Using a hand-collected blockholder-firm panel sample from 2011 to 2016, I find that, on average, both the aggregate blockholder ownership and the total number of blockholders are negatively associated with the readability of firms’ 10-K reports, after controlling for the numerical quality of earnings. When blockholders are categorized into different groups based on their filing choices and their affiliations with management, I find that firms with greater number of unaffiliated 13D filers write more readable 10-K reports while firms with both greater number and …

An Empirical Test Of Learning In Management Earnings Forecasts, Yuan Shi

Accounting Dissertations - Archive

My dissertation examines whether managers issuing earnings guidance learn from the forecast errors in prior earnings guidance issued by them. Using data on quarterly earnings forecasts issued by managers during the period from 2001 to 2016, I find results that are consistent with managers learning from their previous forecast errors to improve their forecast accuracy. However, the intensity of the managers' reactions to previous forecast errors is asymmetric. Consistent with prior literature that emphasizes the importance of meeting or beating forecasts for managers, certain managers that miss their own forecasts tend to be conservative enough in their future forecasts to …

The Evolution And Revolution Of Financial Accounting, Divonte Lumpkin

Honor’s College Freeman Research Journal

Accounting services are one of the primary reasons why companies are able to serve its customers and perform at high levels. The emergence of Artificial Intelligence has become an additional resource that have revolutionized the accounting world not only in the financial services industry, but the oil and gas industry)as well. Within the oil and gas industry, fair value impairment and financial reporting methods are analyzed to elaborate on how generally accepted accounting principles impact companies' assets which are vital to financial statements. However, accounting services are generally overshadowed with the technical aspects it provides. Demonstrating integrity and ethical standards …

To Tweet Or Not Totweet: That Is The Professional Social Media Question, John Bauer

Accounting Undergraduate Honors Theses

As university and corporate programs continue to encourage their professional faculty to post on social media as a means of spreading positive publicity, the consequences that follow social media by employees must also be inspected. This study focuses on appraising the opinion of professionals in regards to social media posts and the perceived responsibility for maintaining ethical content while posting on the web. To do this, a survey was distributed and the resulting data collected. The data shed light on the climate surrounding social media use and workplace expectations for it, as well as the degree of responsibility assumed by …

Using Social Media Analytics: The Effect Of President Trump’S Tweets On Companies’ Stock Performance, Eric A. Fenn

Accounting

With the recent political development in the United States I was presented with a unique opportunity to examine social media’s influences on the stock market. Specifically, I analyzed the impact of tweets from President Trump’s official Twitter accounts from his election to the office to February 1st, 2019 that targeted a publicly traded company. I find that these tweets have a very minimal effect on companies’ stock prices, but there is a significant effect on the stocks’ trading volumes.

The Effect Of An Auditor Identity Disclosure Requirement On Audit Quality: An Experimental Examination Incorporating The Incremental Effect Of A Signature Requirement, Allen D. Blay, Eric S. Gooden, Mark J. Mellon, Douglas E. Stevens

Accountancy Faculty Publications and Presentations

After considering a proposal to require the engagement partner’s signature on the audit report (PCAOB 2009), the Public Company Accounting Oversight Board chose instead to only require the disclosure of the engagement partner’s name (PCAOB 2015). This choice was made, however, with little supporting theory or empirical evidence. We make predictions regarding the behavioral effects of the two proposed requirements using insights from social norm activation theory, and test those predictions using an experimental audit market setting found in the literature. We find that both requirements reduce misreporting in the audit report compared to a control setting with neither requirement …

Fraud, Sridhar Ramamoorti

Books and Book Chapters by University of Dayton Faculty

Entry in the SAGE Encylopedia of Criminal Psychology

Help Wanted: Inside The Role Of A Community Development Lending Policy Editor, Robert Spichiger

Renée Crown University Honors Thesis Projects - All

Students receiving professional degrees are often less motivated than their peers to graduate from the Renée Crown University Honors Program at Syracuse University. One possible explanation for this is that these students are discouraged by the requirement of writing an academic thesis. To remedy this issue and motivate more students from the Martin J. Whitman School of Management to graduate from the Honors Program, this project aims to serve as an example to future business students of one possible way to structure a professional thesis.

This paper is a critical reflection of the skills one develops while working at a …

The State Of Financial Literacy In Tennessee: Do Students Need Higher Quality Financial Education?, Jordan Barnes

Honors Theses

Financial literacy is the way that individuals understand, manage, and plan their personal finances, which is essential to making healthy financial decisions. In the United States, there is an overall lack of financial literacy. Some states, such as Tennessee, have tried to increase financial literacy by implementing a required personal finance course at the high school level. The purpose of this study is to understand the effectiveness of personal finance education in Tennessee high schools by measuring the financial literacy of college students who may or may not have been impacted by the requirement. When students were separated into Group …

Recommendations From Sec’S Plain English Handbook: Perspectives From Behavioral Research, Clarence Goh

Research Collection School Of Accountancy

The SEC published the plain English handbook in 1998 with the objective of providing preparers of financial disclosures with a guide to using well-established techniques to create clearer and more informative disclosure documents. The handbook provides various recommendations to preparers of disclosure documents. In this study, I examine and systematically synthesize the extent behavioural research literature that investigates the impact of implementing these recommendations on investors. I do so by developing a framework to systematically examine relevant studies. Overall, the analysis provides important insights from a behavioural perspective into how and why investors react to various recommendations in the SEC’s …

Codification Of Statements On Auditing Standard, Numbers 122 To 135, As Of May 2019, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Inversed Learning In An Intermediate Accounting Course, Ashley B. Bentley

Electronic Theses and Dissertations

Students enrolled in accounting courses often struggle because of the complexity of the topic. Accounting instructors have searched for effective means of fostering student success, but the learning process continues to change. Critical thinking and problem solving abilities are vital for students and future professionals. Thus, teaching should not be limited to the transmission of information. By moving the dissemination of basic knowledge outside the classroom inversed learning allows class time for deep dives into complex topics and hands-on activities. Students who are actively involved in learning tend to be more successful in the classroom.

The purpose of this study …

Measuring And Managing Customer Profitability: Implications For Identifying And Managing Unprofitable Customers, David P. Stubing

College of Business Theses and Dissertations

No abstract provided.

The Evolution Of Technology In Auditing, Alexandra Roberti

Senior Honors Projects

The intention of this project is to learn about the technological changes that are impacting the auditing process. The audit is changing due to technological advances. In order for audit firms to stay competitive and keep their clients, they need to adhere to these changes. The purpose of auditing is to examine and verify that a company’s financial statements have been prepared in accordance with generally accepted accounting principles. Audit firms are adopting many methods of change in terms of technological progression. Innovations such as inventory drones and Robotic Procession Automation (RPA) have had major impacts in this field. It …

Much Ado About Audit Opinions, Themin Suwardy

Research Collection School Of Accountancy

In a commentary, SMU Associate Professor of Accounting (Practice) and Dean of Postgraduate Professional Programmes Themin Suwardy opined that with a better understanding of the various types of modified audit opinions, investors can react appropriately to the news of companies failing to get a clean opinion. He added that investors should ask tougher questions about key audit matters at annual general meetings in order to get a more rounded and informed picture of a company’s financial and operating status.

Spring Meeting Of The Council Of The American Institute Of Certified Public Accountants, May 19-21, 2019, Washington, Dc. With Index, Volume 1, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.