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Articles 1 - 21 of 21
Full-Text Articles in Business
Using Education To Protect The Elderly Against Fraud, Erik Charles
Using Education To Protect The Elderly Against Fraud, Erik Charles
Honors College Theses
This study’s goal is to provide a guide to anyone looking to educate the elderly on fraud. Advice is provided for those who want to help an elderly person in their life and for people who wish to create fraud educations programs of their own. My own experience creating and giving a fraud lecture at a senior living facility is used as evidence for my advice, as well as research into various elderly and fraud related topics.
Fraud And The Audit Expectation Gap, Samuel Pelumi Olatunde
Fraud And The Audit Expectation Gap, Samuel Pelumi Olatunde
Honors College Theses
This study seeks to explore the expectation gap Georgia Southern University business and non-business majors have toward the work of an auditor. This study aims to assess the understanding of Auditors' responsibility for preventing and detecting fraud. This study will help assess the roles of an auditor, a forensic accountant, and management in fraud detection and prevention. The study will also highlight the importance of equipping students with accounting knowledge relevant to the business environment. The research for the study is conducted through a survey questionnaire and interpreted with Excel software. The hypothesis is that students that are majoring in …
How Are The Decisions And Performance Of Businesses Within The Utilities Industry Shaped By The Issuance Of Debt?, Jasmine Alexander
How Are The Decisions And Performance Of Businesses Within The Utilities Industry Shaped By The Issuance Of Debt?, Jasmine Alexander
Honors College Theses
This study explores how companies within the utilities industry choose to finance their companies through debt vs. equity. Results from regression analysis show that debt has a significantly greater negative impact on business performance, when compared to the use of equity. This leads to a conclusion that companies tend to utilize equity financing when faced with a positive outlook for their business performance. Conversely, companies utilize debt more when faced with a negative outlook regarding business performance.
Downfalls Of Economy Leading Small Businesses: A Study Of Corrective Actions, Alexis N. Davis
Downfalls Of Economy Leading Small Businesses: A Study Of Corrective Actions, Alexis N. Davis
Honors College Theses
This study explores the significance of inappropriate accounting procedures and their detrimental effects on small businesses. This conceptual study is centered around small business decisions made by decision makers with weak understanding of financial literacy. The study highlights a series of improvements to weak internal controls that are not uncommon in small businesses.
Data Privacy Regulations In The United States, China, And The European Union, Charlsey A. Kelly
Data Privacy Regulations In The United States, China, And The European Union, Charlsey A. Kelly
Honors College Theses
This paper compares and discusses the different data privacy regulations found in the United States, China, and the European Union. It is no secret that big tech companies like Facebook and Google continuously collect data on their users. The big question is what protections and rights one has as a consumer. The answer to this question differs when you are in different parts of the world. Currently the United States does not have a federal data privacy law, China recently adopted a new data privacy law called the Personal Information Protection Law, and the European Union has a data privacy …
The Ethicality And Political Skill Of Leaders And Subordinate Job Satisfaction: A Study Of Accounting Faculty, Donald L. Ariail
The Ethicality And Political Skill Of Leaders And Subordinate Job Satisfaction: A Study Of Accounting Faculty, Donald L. Ariail
Electronic Theses and Dissertations
Using a sample of 539 accounting faculty teaching in the United States, this study explored perceptions of the ethicality and political skill of their direct supervisors and self-reported levels of job satisfaction. Ethicality was measured with the Ethical Leadership Scale (ELS) and the Behavioral Integrity (BI) Scale. These measures, which were highly correlated, were proxy measures for accounting faculty perceptions of the tone-at-the-top (TATT)—the ethical leadership under which faculty teach and research. The results indicated that while the majority of accounting faculty perceived their direct supervisor as being ethical, about a third (28% BI, 34.8% ELS) of them did not …
The Super Bowl And Individual State Income Taxes, Benjamin T. Cosby
The Super Bowl And Individual State Income Taxes, Benjamin T. Cosby
Honors College Theses
Every year the NFL Super Bowl is held in a different state. Due to the differing state income tax rates, there appears to be an incentive for the NFL Super Bowl to be held in some states over others. Over the past 21 years, the Super Bowl has occurred more often in low tax states, but after analyzing the relationships between state income tax rates, average state temperatures, and the states in which the Super Bowl has been held, it appears that average state temperature is a more important factor in determining the location of the Super Bowl, not state …
Investigating The Effects Of Tax Cuts On Capital Expenditures As An Alternative To Restore The United States Economy From The Covid-19 Pandemic, Carlos M. Parodi
Investigating The Effects Of Tax Cuts On Capital Expenditures As An Alternative To Restore The United States Economy From The Covid-19 Pandemic, Carlos M. Parodi
Honors College Theses
The Corona Virus has interrupted several years of strong economic expansion in the United States. In fact, it has disrupted the lives of every single person and organization in the world. After reaching its peak in mid-April, the rate of cases and related deaths has finally started to slow down. The U.S. Government passed three different pieces of legislation to address the effects of the virus. It is now considering legislation (referred to as Phase IV) to accelerate the return of the U.S. economy to its pre-pandemic level. Studies have shown that capital expenditures have been essential during periods of …
Fraud In Nonprofit Organizations, Haylee Walker
Fraud In Nonprofit Organizations, Haylee Walker
Honors College Theses
This study focuses on the impact that occupational fraud has on the nonprofit sector and how nonprofit organizations react to fraud occurrences. Specifically, it focuses on how often nonprofits choose to prosecute fraudsters. It also explores how the negative publicity surrounding a fraud incident in a nonprofit might affect the subsequent amount of charitable donations that nonprofit will receive. Finally, this study will explore whether or not nonprofits have a fiduciary duty to their stakeholders to prosecute fraudsters and publicize fraud incidents.
Directed Gifts, Love Offerings And The Uncertain Guidance Of Irs Publication 526 For Donors And Donees To Non-Profit Organizations: Literature Review, Victoria Liggett
Directed Gifts, Love Offerings And The Uncertain Guidance Of Irs Publication 526 For Donors And Donees To Non-Profit Organizations: Literature Review, Victoria Liggett
Honors College Theses
Love offerings are donations given to an identified beneficiary of a non-profit organization. It can be challenging for tax experts to make accurate tax assessments based on such offerings and enormously difficult for the layperson. This is exacerbated by the unclear directives of the IRS, which include the sometimes nearly inscrutable guidelines of IRS Publication 526. The lack of clarity makes this a hazard for accountants and attorneys involved in tax preparation. Against this backdrop, this paper provides a literature review exploring the history of the issues, current guidelines as decided by court cases, and research done with regards to …
Caveat Emptor: A Study Of Fraud, Red Flags, And Investor Due Diligence, Katherina D. Albers
Caveat Emptor: A Study Of Fraud, Red Flags, And Investor Due Diligence, Katherina D. Albers
Honors College Theses
For decades fraud has been an ever growing problem in our society, costing Americans hundreds of billions of dollars each year. Every investor and consumer pay for the effects and damages of fraud directly or indirectly. Investors need to proactively search for red flags before investing. Through an examination of two recent frauds, Theranos and Fyre Media, I will discuss the frauds perpetrated and the red flags present that investors missed.
Cryptocurrency Fraud: A Look Into The Frontier Of Fraud, Stafford C. Baum
Cryptocurrency Fraud: A Look Into The Frontier Of Fraud, Stafford C. Baum
Honors College Theses
This research project was conducted to look into what sort of frauds can be committed to steal unsuspecting investors’ cryptocurrencies. The inspiration for this research came in the form of the fact that millions of dollars are lost to cryptocurrency fraud each day, and many of these frauds are successful due to the public’s naivete towards the dangers of investing in cryptocurrencies. After researching many different cryptocurrency fraud cases, the frauds could be categorized into four major categories. These categories include Ponzi schemes, fake initial coin offering schemes, pump and dump schemes as well as cryptocurrency theft.
Equifax: Anatomy Of A Security Breach, Ashton Glenn
Equifax: Anatomy Of A Security Breach, Ashton Glenn
Honors College Theses
The infamous 2017 Equifax breach not only compromised millions of citizens’ data, but the breach also left Equifax vulnerable to lawsuits that claim the company acted negligently. This thesis analyzes the events and facts behind the incident to determine the probable outcome of the main case against Equifax. A claim of a breach can come from either Equifax’s data protection or breach response. This thesis concludes the results of the case depends on the final court to determine if Equifax acted negligently with its data protection. If the case ends in the Eleventh District Court of Appeals, the court will …
Accounting Information Systems: Ethics, Fraudulent Behavior, And Preventative Measures, Jasmine S. Smith
Accounting Information Systems: Ethics, Fraudulent Behavior, And Preventative Measures, Jasmine S. Smith
Honors College Theses
Most business organizations have implemented Accounting Information Systems to improve efficiency and to help optimize use of company resources. The evolution of Information Technology within financial and accounting processes has brought new ethical issues, forms of fraudulent behavior, and mechanisms to prevent compromising confidential, sensitive, and personal information. This investigation focuses on the evolution of Accounting Information Systems and their controls for limiting fraud and misconduct in financial and accounting processes.
Publishing In The Top Journals Of The Abdc Journal List: A Cross-Disciplinary Study, Austin D. Glover, Lowell Mooney Dr., Axel Grossmann Dr.
Publishing In The Top Journals Of The Abdc Journal List: A Cross-Disciplinary Study, Austin D. Glover, Lowell Mooney Dr., Axel Grossmann Dr.
Honors College Theses
The purpose of this research is to determine the probability that faculty will publish in the top journals in their respective fields, and if the probability of publishing in those top journals is equally likely across accounting, finance, and management disciplines. To address these questions we collected data from the top journals on the ABDC Journal list for the years 2013-2014. Specifically, we wanted to know how many publication opportunities in the top journals were available during the those two years, how many schools were able to publish in the top journals, and which schools had the most success in …
The Evolution Of The Annual Report To Shareholders, Laura Elizabeth Willimon
The Evolution Of The Annual Report To Shareholders, Laura Elizabeth Willimon
Honors College Theses
This exploratory study examines the evolution of the annual report to shareholders between 2005 and 2014. Several typical yet elective elements of annual reports are examined, specifically looking at the elements of sustainability, interactive interface, and length as it changed year to year. Additionally, I examined changes in independent auditor and classified companies according to Global Industry Classification Standards sectors.
The Abuse Of Foreign Income Tax Credit, Janki P. Patel
The Abuse Of Foreign Income Tax Credit, Janki P. Patel
Honors College Theses
This analytical study examines the abuse of foreign income tax credit with the provided data from 1996 – 2011. There are various ways to categorize the foreign tax credit, yet this study examines the foreign tax credit taken in various geographic regions. Additionally, it also analyzes the individual foreign tax credit claimed and corporate tax credit claimed to conclude on which unit abuses the credit utmost.
South Korea's Transition From K-Gaap To Ifrs, Rebecca Henderson
South Korea's Transition From K-Gaap To Ifrs, Rebecca Henderson
Honors College Theses
The purpose of this paper is to examine the relationship between South Korean culture and the transition from Korean Generally Accepted Accounting Principles to Korean International Financial Reporting Standards. It is suspected that the hierarchical structure of Korean society and culture has allowed Korea to make one of the fastest accounting standards transitions in recent years. This possible correlation is examined through the use of a survey of current accounting students in Daegu, South Korea.
An Exploration Of Income Characteristics: Analyzing Targets And Acquirers In Banking Mergers And Acquisitions, Stephanie S. Simpson
An Exploration Of Income Characteristics: Analyzing Targets And Acquirers In Banking Mergers And Acquisitions, Stephanie S. Simpson
Honors College Theses
With the large number of bank mergers occurring from 1990 to 2007, it is useful to know why acquirers chose to merge with these targeted entities. This research analyzes the income characteristics of targets and acquirers for this period to determine any indicators that distinguish an acquirer’s income structure from a target’s. To do this, income statement items from these banking entities are examined using factors such as size, serial or nonserial classification, and (for the targets only) public or private status. The research concludes that acquirers and targets indeed attain different income, cost, and efficiency characteristics.
A Look At The Gender Wage Gap And Its Reach Into The Field Of Accounting, Emily Hall
A Look At The Gender Wage Gap And Its Reach Into The Field Of Accounting, Emily Hall
Honors College Theses
This year’s Academy Awards was the background for a call to arms for equal pay for women. After years of legislative reform, women are still making less than their male coworkers; women have begun to fight furiously for a change. Recently, companies as big as Walmart and KPMG have had claims brought against them alleging wage discrimination based on gender. Analysts have proven that in the case of KPMG it is almost impossible for it to be anything other than discrimination. There are several studies behind how the wage gap is calculated as well as the many causes behind why …
The Formation Of A Student-Athlete Trust Fund: Compliance And Tax Implications, Stephanie Gratto
The Formation Of A Student-Athlete Trust Fund: Compliance And Tax Implications, Stephanie Gratto
Honors College Theses
This study reviews the possible tax and compliance issues of a student athlete trust fund as proposed in the case O’Bannon v. NCAA. With the possibility of the creation of a trust fund comes a myriad of issues to consider. The following review of the literature will review pertinent literature on the topic. Interviews were conducted with athletic directors of three universities and with three tax partners in Atlanta tax firms in order to determine potential compliance and tax implications. These interviews outline possible issues and solutions that may rise from the formation of the trust.