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Full-Text Articles in Business

Disclosure Overload? A Professional User Perspective On The Usefulness Of General Purpose Financial Statements*, Michael S. Drake, Jeffrey Hales, Lynn Rees Jan 2019

Disclosure Overload? A Professional User Perspective On The Usefulness Of General Purpose Financial Statements*, Michael S. Drake, Jeffrey Hales, Lynn Rees

Faculty Publications

We survey a broad group of professionals who use financial statements as part of their job to assess the extent to which they believe financial reports suffer from disclosure overload. Consistent with the claims made by regulators, auditors, and preparers, we find that a significant portion of professional financial statement users believe disclosure overload is a problem. However, this group is in the minority, with about twice as many professional users believing that overload is not a problem and that more information should be disclosed in financial statements. This dichotomy presents a difficult challenge to standard setters aiming to improve …

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Strategies To Implement Efficient Closing Cycles, Mary Christine Scott Jan 2019

Strategies To Implement Efficient Closing Cycles, Mary Christine Scott

Walden Dissertations and Doctoral Studies

Many financial leaders lack strategies to make the timely fiscal reporting needed for business to obtain profitability, competitive advantage, and sustainability. The purpose of this single case study was to explore successful strategies used to complete efficient closing cycles to evaluate performance and support business decisions. The conceptual framework for this study was process improvement and the theory of constraints. Data were collected from semistructured interviews with 5 purposively selected leaders; data were supplemented with information from the organization's website and print materials. Financial leaders who had developed successful strategies to complete timely financial statements were selected to participate in …

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Exploration Of Financial Accounting: A Compilation Of Individual Case Studies, Allison Gaerke Jan 2019

Exploration Of Financial Accounting: A Compilation Of Individual Case Studies, Allison Gaerke

Honors Theses

This thesis contains twelve accounting-related case studies completed in Accounting 420: Independent Studies, a two-semester thesis course taught by Dr. Victoria Dickinson. For most cases, students were given access to case materials that provided brief descriptions of real companies along with the companies’ financial statements and related footnotes. The cases also provided conceptual, procedural, and analytical questions for students to answer; completing a case study entailed answering the questions selected by Dr. Dickinson and writing a brief introduction to the case. Students were given time in class to work in small groups to start answering the case questions. Students used …

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Comprehensive Analysis Of Financial Reporting Through Case Studies, Griffin Anderson Clark Jan 2019

Comprehensive Analysis Of Financial Reporting Through Case Studies, Griffin Anderson Clark

Honors Theses

This thesis covers both fundamental and nuanced issues relating to accounting and, more specifically, financial reporting. These issues range from cash flow analysis to bank auditing opinions. The thesis is a compilation of twelve case studies assigned by Dr. Victoria Dickinson in the Professional Research and Development Program. From a broader perspective, the insight gained through this thesis is primarily concerned with how the three fundamental financial statements, the balance sheet, income statement, and statement of cash flows interact with one another within a given fact set. Transactions, estimates, and adjustments can influence all three financial statements, changing how financial …

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Fundamental Accounting Concepts: A Compilation Of Case Studies, Shelby Mackenzie Loftis Jan 2019

Fundamental Accounting Concepts: A Compilation Of Case Studies, Shelby Mackenzie Loftis

Honors Theses

This thesis is a compilation of twelve case studies that were completed over the course of an academic school year. These cases covered a variety of topics such as accounts receivables, property, plant, and equipment (PPE), long-term debt, shareholders' equity, deferred income taxes, revenue recognition, and many more. The cases touched on subjects that were relevant to things we covered in our other accounting classes, along with items we were exposed to during our internship. For many of the cases, we collaborated with fellow students in our thesis class to help analyze some of the questions posed in the case …

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The Application Of Accounting Concepts Through Case Studies, Olivia Hamilton Jan 2019

The Application Of Accounting Concepts Through Case Studies, Olivia Hamilton

Honors Theses

My thesis addresses several important concepts of accounting principles. These concepts are explored through twelve different case studies that each help address a specific topic. The topics cover the treatment of items such as accounts receivables, property, plant, and equipment, long-term debt, shareholder’s equity, marketable securities, deferred income taxes, and revenue recognition rules. The methods used to complete these cases was to take the information I learned in class as well as reference my textbooks. It helped me to understand what the questions were asking and therefore the corresponding solutions. For each case, I had to search through each company’s …

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Accounting Cases, Drew Caruthers Jan 2019

Accounting Cases, Drew Caruthers

Honors Theses

I developed my thesis in the Accounting 420 class, which is an exclusive class for accounting majors in the Sally Barksdale Honors College at Ole Miss. The class would meet once a week for two semesters. The class period would involve us receiving accounting cases that we would work on during the class and the rest of the week. The accounting cases involve real world companies and financial statements. Each case was designed to help us figure out and learn a different accounting topic each week with a total of 12 cases. The professor, Dr. Dickinson, would grade and suggest …

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Accounting Standards And Topics Implemented And Analyzed, Makenzie Courtland Mcneill Jan 2019

Accounting Standards And Topics Implemented And Analyzed, Makenzie Courtland Mcneill

Honors Theses

The objective of this thesis is to report on multiple accounting standards and topics through the use of twelve different cases. The cases that were researched included the topics of evaluation of financial statements, profitability and earnings, accounts receivable, and working through a time value of money problem. Additionally, subjects such as research and development costs, the data analytics tool IBM Watson, long-term debt, stockholders’ equity, marketable securities, deferred income taxes, and revenue recognition were also analyzed throughout this paper. These cases were written to help the reader, and others, learn from their questions. The questions in the cases, as …

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A Compilation Of Accounting Case Studies, Madelyn Smith Jan 2019

A Compilation Of Accounting Case Studies, Madelyn Smith

Honors Theses

The following thesis is a compilation of case studies in various areas of financial accounting that I completed over the course of two semesters under the advisory of Dr. Victoria Dickinson. During the class we reviewed different case studies that focused on various accounting concepts and principles that we were learning about in Intermediate Accounting. After analyzing each case and having discussions about the material in class, we would complete questions that required us to understand conceptually and practically how the information provided to us would affect the company. We dealt with companies that followed U.S. Generally Accepted Accounting Principles, …

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An Analysis Of Financial Accounting Fundamentals Through Case Studies, Sarah Caswell Jan 2019

An Analysis Of Financial Accounting Fundamentals Through Case Studies, Sarah Caswell

Honors Theses

The purpose of this thesis is to analyze and discuss a broad range of financial reporting topics. This paper was developed over the course of a year in the Honors Accountancy Independent Study class led by Dr. Victoria Dickinson. It is organized into a series of 12 case studies that each examine a specific accounting issue or topic. This required using all resources available to research and understand the specific topics and companies at hand. This process gave me an advanced knowledge of financial accounting beyond the traditional accounting classroom lectures and textbooks. As a result, writing this thesis acquainted …

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An Exploration Of Key Accounting Concepts Through Case Studies, Morgan L. Cannon Jan 2019

An Exploration Of Key Accounting Concepts Through Case Studies, Morgan L. Cannon

Honors Theses

Accounting is a profession characterized by precision, innovation, and evolution. In an everchanging environment, it essential to ascertain a firm foundation in understanding Generally Accepted Accounting Principles as set by the Financial Accounting Standards Board. The following case studies present extensive explanations to promote the understanding of key accounting concepts, preparation and analysis of financial statements, as well as spotlights special topics in the current accounting climate. These case studies contextualize critical accounting concepts to demonstrate the connection between the principles and standards presented in academia as they are adapted in practice. The case studies were completed under the direction …

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An Analysis Of Cases In Financial Reporting, Caroline L. Cotton Jan 2019

An Analysis Of Cases In Financial Reporting, Caroline L. Cotton

Honors Theses

This thesis includes twelve different cases of various topics in financial reporting, such as deferred income taxes, revenue recognition, marketable securities, and many others. The solutions to the cases were found in fulfillment of ACCY 420 at the University of Mississippi during the Fall of 2017 and the Spring of 2018. The thesis is formatted below so that the questions to each case are visible to the reader. When it was fitting, there are also journal entries, t-accounts, and tables to go along with the questions. Each case focuses on a different area of financial accounting with an emphasis on …

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Funding Strategies For Smallholder Rice Farmers In Afadzato South District, Ghana, Faith S. Ababio-Twi Jan 2019

Funding Strategies For Smallholder Rice Farmers In Afadzato South District, Ghana, Faith S. Ababio-Twi

Walden Dissertations and Doctoral Studies

Agriculture revenue contributions to Ghana's gross domestic product have declined because of limited farm funding, which has constrained some smallholder rice farmers access credit to acquire necessary inputs, and to secure a stable market for their harvests. The purpose of this qualitative multiple case study was to explore successful strategies some smallholder rice farmers in the Afadzato South District of Ghana used in obtaining farm funding. Data collection included semistructured, face-to-face interviews with 9 smallholder rice farmers who successfully obtained farm funding. Previous research, reports, and policies of the Ghana Ministry of Food and Agriculture served as additional data collection …

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Strategies For Ensuring The Timeliness Of Small Business Financial Reporting In Nigeria, Nanzing Nangil Nden Jan 2019

Strategies For Ensuring The Timeliness Of Small Business Financial Reporting In Nigeria, Nanzing Nangil Nden

Walden Dissertations and Doctoral Studies

Small business owners in Nigeria submit financial reports to regulators and stakeholders, and they often lack strategies to ensure timeliness in the Nigeria report rendition. Lack of accounting competence and audit lag in the preparation, rendition, and submission of financial statements and reports are some of the contributors to this lack of timeliness. The purpose of this multiple case study was to explore strategies that owners of small businesses used to ensure timeliness of financial reporting. The population for this study was 5 owners of small businesses in Nigeria. Management by objectives and Hoshin Kanri were the conceptual framework for …

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Storytelling In The Accounting Classroom, Michelle Freeman, Gary Burkette Jan 2019

Storytelling In The Accounting Classroom, Michelle Freeman, Gary Burkette

ETSU Faculty Works

Under what conditions and in what situations is the telling of personal history and other stories an effective teaching tool?

Storytelling has been used by many of the greatest teachers throughout history. Plato, Jesus and Gandi, used stories, parables and personal histories to educate students (Zabel 1991). In fact, storytelling has been referred to as the foundation of the teaching profession (Abrahamson 1998). In recent years, the use of storytelling has received attention from academic researchers and has been studied in several academic disciplines. It has been suggested that the use of storytelling in higher education settings increases student performance …

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Employee Retention In Small Retail Businesses, Bernard Essel Jan 2019

Employee Retention In Small Retail Businesses, Bernard Essel

Walden Dissertations and Doctoral Studies

Retail small business leaders face the challenges of retaining their employees. Retail small business leaders are concerned with ineffective retention strategies, which can increase employee turnover and collapse their businesses. Grounded in Herzberg's two-factor theory the objective of this qualitative multiple case study was to explore small retail business leaders' strategies to retain employees. The participants comprised 5 small retail business leaders from Minneapolis, Minnesota, who had 5 to 10 years of employee retention experience. Data were collected from semistructured interviews and business documents. Data were analyzed using Yin's 5-phase process; 5 themes emerged to include frequent communication between management …

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Recycled Ceos And Managerial Ability: Do Venture Backed Companies Have A Comparative Advantage?, Sydnee C. Manley Jan 2019

Recycled Ceos And Managerial Ability: Do Venture Backed Companies Have A Comparative Advantage?, Sydnee C. Manley

Electronic Theses and Dissertations

This dissertation examines the relationship between experienced chief executive officers (CEOs), venture capital support, and company performance. Much of the success of venture backed companies is attributed to the reputation, monitoring, and networking of venture capitalists (Hochberg, Ljungqvist, and Lu 2007; Katz 2009). One crucial task of venture capitalists, or any stakeholder, is to find talented executives to lead their companies. However, finding quality CEOs for young growth companies with a relatively short financial history can be a difficult endeavor. Venture capitalists may have a comparative advantage in this area because they network within the venture capital industry to “ …

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Accounting For The Environment, Jonathan Konopka Jan 2019

Accounting For The Environment, Jonathan Konopka

Williams Honors College, Honors Research Projects

This research will explore the topic of environmental accounting, which is becoming increasingly important in today's climate. Many topics will be covered, including the history of environmental accounting, environmental accounting standards and practices, tax credits relating to the environment, green business practices, and local applications of environmental accounting. It is important to see how businesses are adapting in this era, in which climate and the environment has become a focal point.

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Corporate Environmental Strategies For Balancing Profitability With Environmental Stewardship, Stephen I. Carmer Jan 2019

Corporate Environmental Strategies For Balancing Profitability With Environmental Stewardship, Stephen I. Carmer

Walden Dissertations and Doctoral Studies

In the United States, citizens concerned with climate change and income inequity scrutinize the activities of corporations. Sustainability and corporate social responsibility (CSR) have a critical role in business management, because stakeholders demand transparency in a company's operations. This correlation study, grounded in stakeholder theory, examined the relationship between environmental initiatives, CSR, and net profit for U.S. corporations. Participants included 96 companies with listing on either National Association of Securities Dealers Automated Quotations, or the New York Stock Exchange, or both, with and without evidence of CSR and environmental disclosures. The multiple regression analysis significantly predicted higher net profit for …

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Proposed Strategy And Work Plan, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2019

Proposed Strategy And Work Plan, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Comment Letters On Proposed Strategy And Work Plan, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2019

Comment Letters On Proposed Strategy And Work Plan, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Codification Of Statements On Standards For Accounting And Review Services, Numbers 21-24, As Of January 2019, American Institute Of Certified Public Accountants (Aicpa) Jan 2019

Codification Of Statements On Standards For Accounting And Review Services, Numbers 21-24, As Of January 2019, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

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General Accounting And Auditing Developments, 2019/20; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2019

General Accounting And Auditing Developments, 2019/20; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Not-For-Profit Entities Industry Developments - 2019; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2019

Not-For-Profit Entities Industry Developments - 2019; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Employee Benefit Plans Industry Developments - 2019; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2019

Employee Benefit Plans Industry Developments - 2019; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Comment Letters On Discussion Paper - Materiality Considerations For Attestation Engagements Involving Aspects Of Subject Matters That Cannot Be Quantitatively Measured, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2019

Comment Letters On Discussion Paper - Materiality Considerations For Attestation Engagements Involving Aspects Of Subject Matters That Cannot Be Quantitatively Measured, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Employee Benefit Plans, January 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Jan 2019

Employee Benefit Plans, January 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Revenue Recognition, January 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Jan 2019

Revenue Recognition, January 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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How Informative Are Fraud And Non-Fraud Firms' Earnings?, Kwadwo Nyarko Asare Jan 2019

How Informative Are Fraud And Non-Fraud Firms' Earnings?, Kwadwo Nyarko Asare

Accounting Department Faculty Journal Articles

This study evaluates how informative the earnings of fraud firms are compared to peer non-fraud firms by assessing informativeness in the context of persistence, analysts’ forecast errors, and stock returns. There are differences in how informative the earnings of fraud firms are to analysts’ forecasts and returns in the pre-fraud period, but not in the fraud period. In the post- fraud period, there is no difference in how informative fraud firms’ earnings are to analysts’ earnings forecasts. Furthermore, fraud firm’s earnings are not differentially associated with excess returns post-fraud. When earnings are decomposed into accruals and cash flows, fraud firms’ …

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How Does The Thai Stock Market Respond To Monetary And Fiscal Policy Shocks?, Suthawan Prukumpai, Yuthana Sethapramote Jan 2019

How Does The Thai Stock Market Respond To Monetary And Fiscal Policy Shocks?, Suthawan Prukumpai, Yuthana Sethapramote

DLSU Business & Economics Review

This study examines the impacts of monetary and fiscal policy on the Thai stock market using the structural vector autoregressive (SVAR) model. In addition to the data on the market aggregate level, we also consider the response of stock prices at the sectoral level. The empirical results show that the Thai stock market significantly responds to both monetary policy and fiscal policy. However, monetary policy has stronger effects on both real output and stock prices than those of fiscal policy. Fiscal policy shocks affect the stock market only for the next two to three quarters. In addition, sector indices wereused …

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