Business Commons^™

The Effects Of Players’ Salary Level And A Salary Cap On The Revenue Of Professional Soccer Teams In The United States And England, Tyler Watson

Undergraduate Honors Theses

This thesis serves as an examination of the relationship between players’ salaries and teams’ revenues for the American Major League Soccer and English Premier League. Historically, the salary cap imposed on teams playing in Major League Soccer has been heavily criticized of holding the league back. Comparisons have been made to leagues such as the English Premier League which assert that the limitation keeping Major League Soccer from attaining similar success is the presence of the salary cap. Data was gathered from the twenty teams in Major League Soccer and the twenty teams in the English Premier League for each …

A High-Level Overview Of How The New Accounting Standard Update On Revenue Recognition Impacts The United States Healthcare System, Leslie Johnson

Undergraduate Honors Theses

In May of 2014 the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) issued a long-awaited joint updated standard on revenue recognition, ASU 2014-09 – Revenue from Contracts with Customers. While almost all entities will be affected to some extent by the new standard, particularly the changes in required disclosures, this research seeks to examine the impact the new standard will specifically have on the healthcare industry. By highlighting areas of significant challenge a better understanding will be gained of the impact health care service entities will experience as they transition to a new standard.

The Cost Viability Of Gs Employees Versus Military Personnel, Elena Chavez

Accounting Undergraduate Honors Theses

The main objective of this thesis is to analyze the cost viability of federal government employees versus military personnel with a focus on the security guards at Fort Wainwright, Alaska. This analysis seeks cost viability from two perspectives. The first perspective is the cost of each personnel to the Army through total compensation value analysis. The second perspective is the cost viability to work as a federal employee versus enlisting in the Army. This perspective was analyzed through gross, disposable, and discretionary income analysis. The analysis was designed to shed light on the disparity in pay between the two types …

Minority Entrepreneurship: How Access To Capital And Strategic Decisions Affect Success, Thea Winston

Accounting Undergraduate Honors Theses

Many researchers have discovered that entrepreneurship is a source of financial freedom that if done successfully will ensure wealth for generations. With that idea in mind, minorities have seized that opportunity in record numbers with hopes that they will become prosperous. However, in addition to the increased success rate of minority-owned businesses, there is a rise in the failure rate of minority-owned businesses specifically in the African-American community. In this thesis, we will conduct a case study of three entrepreneurs at different stages that supports the theory that access to capital and strategic decisions affect the success of minority entrepreneurs. …

Technology Advancement Influence In Accounting And Information System Fields, Shannon Gordon

Accounting Undergraduate Honors Theses

This research serves to relate the accounting and information technology fields. The information in the research documents changes in the accounting and information technology fields, and how the fields are expected to change in the coming years. The research also discuss the relationship between the accounting and information technology fields. The topics on the ideal accounting candidates for employers and the expectation gap between graduates skills and employers’ expectations are also discussed. Careers in accounting and information systems and also similar and different basic skills of both fields are documented in the research.

The changes in accounting are influenced by …

Strategic Audit Of The Public Accounting Industry With A Focus On Ey, Mary Candela

Honors Program: Senior Projects (Public)

Public accounting firms provide valuable assurance services that, because of their place in our economic system and because of strong regulatory requirements, are unlikely to stop being demanded. The industry is facing several issues surrounding stagnation of the client base and difficulty in competition. Finally, the industry is also being rocked by the pace of emerging technologies and will need to adapt to and embrace them in the coming years.

The following uses several strategic frameworks to analyze the industry, the subset of the Big Four accounting firms, and EY. Ultimately, this project develops and understanding of EY’s place in …

Director Tenure Diversity And Board Monitoring Effectiveness, Na Li, Aida Sijamic Wahid

Research Collection School Of Economics

This study examines the impact of director tenure diversity on board effectiveness. We find that tenure-diverse boards exhibit significantly higher CEO performance-turnover sensitivity and that firms with tenure-diverse audit committees are less likely to experience accounting restatements. Furthermore, we document that tenure-diverse compensation committees also award less excess compensation and are less likely to overcompensate. Even though tenure-diverse boards seem to exhibit superior monitoring performance, there is limited evidence that their firms exhibit superior financial performance. The findings suggest that recent calls for board renewal, to the extent that it would increase tenure diversity rather than just decrease average board …

Blockchain: Is It The Future Of Business?, Stuart Welsch

Information Systems Undergraduate Honors Theses

Blockchain is one of these new and disruptive technologies being developed; it is predicted to change the landscape of business in an extremely similar fashion as the Internet did. In lay terms, blockchain is a new technology designed to secure privacy (Collins, 2016), cut out unnecessary middleman costs (Eha, 2017), dramatically lower the cost of transactions (Iansiti & Lakhani, 2009), lower transaction time (Underwood, 2016), and assist in making assets become more liquid and appealing (like cash) because they are more easily transferable (Paech, 2016). Blockchain functions like a ledger; it is able to keep track of an asset’s ownership …

Effects Of Team-Skills Guidance On Accounting Students With Lone Wolf Tendencies, Jean Lin Seow, Premila Gowri-Shankar

Research Collection School Of Accountancy

We investigate whether short-term in-class team-skills guidance impacts the perceptions of accounting students with lone wolf tendencies on team work, and peer evaluation systems adopted in team work. We find that students with greater lone wolf tendencies see fewer benefits from engaging in team work, believing this to result in a poorer learning experience and poorer team performance outcomes. They are also less flexible in thought and feel more incompetent working in teams, preferring to rely on self and to work on their own. Unlike students with lesser lone wolf tendencies, they are also less comfortable with peer evaluation systems, …

What Types Of Publicly Listed Firms Evade Taxes? Evidence From China, Travis K. Chow, Bin Ke, Hongqi Yuan, Yao Zhang

Research Collection School Of Accountancy

Using the mandatory disclosure of detected corporate tax evasion cases in China, we examine the types of publicly listed firms that evade taxes. We use a bivariate probit model to account for the partial observability of tax evasion. Our regression results are different from those using the reduced form probit model that ignores the partial observability of tax evasion. Our results are also different from those of prior research on the determinants of corporate tax avoidance using the effective tax rate (ETR) as a proxy for tax avoidance, suggesting that ETR may not be a good proxy for aggressive tax …

Budgeting In Student Life: An Educational Website, Heather Grunden

Honors Projects

An applied honors project in the form of a website prototype. The purpose of this website is to introduce college students to the concept of budgeting and to teach them the core steps of creating their own budget, since many existing budgeting applications are pay-to-use, and the free options tend to have little to no instruction.

Checklists And Illustrative Financial Statements : Not-For-Profit Entities, April 30, 2018, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Excel Technique Workshop, Kendall Newcomer

Honors Projects

This research paper identifies key Microsoft Excel skills for users at the beginner and intermediate stage. The document consists of 3 consecutive workshops based off the Microsoft Excel skills identified.

Fortune 500 Ceo Profiles, Lauren Noel

Celebrating Scholarship and Creativity Day (2018-)

This research project analyzes data about the Fortune 500 CEOs and presents differences among the male and female CEOs.

Gpa & Other Factors That Influence Earnings And Success Among Cpas, Quinn Renshaw

Celebrating Scholarship and Creativity Day (2018-)

No abstract provided.

Cpas And Advanced Education, Dominick Thompson

Celebrating Scholarship and Creativity Day (2018-)

I conducted a survey of Minnesota CPAs regarding their perceived benefits of obtaining or not obtaining post-undergraduate education, in addition to having their CPA license.

Strategic Audit: Deloitte, Yibing Shen

Honors Program: Senior Projects (Public)

The project’s goal is to analyze the current situation and problems faced by Deloitte, and give out recommendation, implementation plan, and contingency plan for Deloitte. The methods to do the project is to research online to get adequate information and make assumptions for the information I cannot gather. The results are: I find out that Deloitte is competitive as one of the big four accounting firms, but it is facing the problem of brand dilution and reputational contagion due to its fast expansion and acquisition; the partner firms are not linked or connected as they expected to be. So the …

Book Review - Drive: The Truth About What Motivates Us, Wyatt Pagano

Marriott Student Review

This is a book review of Drive: The Truth About What Motivates Us by Daniel Pink.

Getting To Yes: Negotiating Agreements Without Giving In, Spencer Evans

Marriott Student Review

Getting to Yes is full of tips, tricks, and techniques that will help you “get to yes” in all your negotiations. Getting to Yes takes superficial haggling to a new level, focused on creating value for both parties in the negotiation.

Money In Whose Pockets? A Brief Insight On Current Minimum Wage Discussions, Ayric Westfall

Marriott Student Review

Minimum wage policies have existed in the United States for over 80 years. But with an everchanging society, how can we as every day citizens and business leaders be better informed about minimum wage? Using research from various sources and professionals, we will examine arguments for and against minimum wage, inequalities in wages today, and regional variations of minimum wages. The relationship between business and workers is symbiotic; workers need businesses to survive and businesses need workers to make a profit. Understanding our role in this conversation is key to developing solutions for everyone.

More Than Just A Resume, Bett Andersen

Marriott Student Review

No abstract provided.

Dynamic Values: Confronting And Capitalizing On Religious And Lgbtq Diversity, Wyatt Pagano

Marriott Student Review

No abstract provided.

Indicators Of Restaurant Success, Dallin Williams

Marriott Student Review

In order to ensure the success of their business restaurants must take into account three key business attributes: 1) profitability, 2) liquidity, and 3) solvency. These attributes will be described as well as how they can be measured through accounting ratios. By tracking these ratios, restaurants can ensure their success by maintaining the ratios at safe levels; doing so will help restaurants identify and solve problems as they arise

Strategic Implications Of Blockchain, William R. Adams

Marriott Student Review

This thesis introduces blockchain, the underlying technology of cryptocurrencies such as Bitcoin, and discusses how best to conceptualize it relative to other technologies. Following an explanation of the fundamentals of blockchain, also known as the distributed ledger, I identify the characteristics of the technology. Building upon blockchain’s inherent strengths and limitations, I explore potential business applications of blockchain. Finally, I recommend that leaders continue to track the development and adoption of blockchain technology, even if they decide that implementing it does not align with their organization’s strategy at present.

Business Mind To Business Owner: Finding Startup Success, Ammon Kou

Marriott Student Review

Entrepreneurs face a host of challenges when starting a business. Three business owners share their experiences.

Executive Spotlight: Jesse Barnes, Highvista Strategies, Victoria Beecroft

Marriott Student Review

No abstract provided.

Essays On Ipo Lockups, Wentao Wu

LSU Doctoral Dissertations

The dissertation includes two chapters. The title of the first chapter is “How Divergence of Opinions Matters: Evidence from Lockup Effects in VC-backed IPOs”. The title of the second chapter is “Short-selling Around IPO Lockup Expiration”.

The first chapter discusses how divergence of investor opinions plays a role in explaining IPO lockup effects in venture capital backed (VC-backed) IPOs. It is well established that IPO lockup expiration is associated with negative cumulative abnormal returns (CARs). While a number of studies have examined these lockup effects, they offer very limited explanations to the phenomenon. Miller (1977) suggests that divergence of investor …

Two Essays On String Of Earnings Benchmarks, Yiyang Zhang

USF Tampa Graduate Theses and Dissertations

Essay 1 Abstract

Prior research indicates that equity markets assign a higher valuation to firms that sustain a string of earnings increases (earnings string) and a string of meeting or beating analysts’ earnings expectations (MBE string). However, to date, there is little evidence on the response of debt investors when firms sustain a long string of meeting/beating earnings benchmarks. This study fills the gap in the literature by analyzing the impact of sustaining an earnings string/MBE string on the cost of debt. I find evidence of a positive (negative) association between the length of the earnings string/MBE string and the …

Public Accounting Vs. Private Accounting: Student Intentions, Robert Lazzaro

Honors Projects in Accounting

Most accounting students are faced with a big decision as they near the end of their undergraduate career. Will they work toward the Certified Public Accountant license and enter public accounting or will they will choose private accounting? Both fields have their pros and cons which makes this a difficult decision. This research indicated that students more focused on extrinsic rewards, such as compensation, are more likely to choose public accounting, while students more focused on lifestyle factors, such as work-life balance, are more likely to choose private. These findings were derived from surveys distributed to accounting students at Bryant …

Perceptions On The Advancement Of Women To Public Accounting Leadership Roles, Mylane Bella-Smuts

Senior Honors Projects

For more than 21 years, women have joined the accounting profession in equal numbers to men, yet women represent just 19% of the U.S. public accounting partner population (Bennett, 2013). This research project looks at the current environment for women in leadership positions in public accounting firms by analyzing perceptions on the work environment for women, work-life balance, and implementation effectiveness of firm initiatives related to the advancement of women. Results from one-on-one interviews and surveys suggest that the perception of the work environment for women in the public accounting profession is positive, but women’s commitment to achieving partnership status …