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Articles 3241 - 3270 of 33996
Full-Text Articles in Business
Not-For-Profit Entities Best Practices In Presentation And Disclosure, 5th Edition, American Institute Of Certified Public Accountants (Aicpa)
Not-For-Profit Entities Best Practices In Presentation And Disclosure, 5th Edition, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 73th Edition, 2019; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)
U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 73th Edition, 2019; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Basketball Officials' Training And Development: Links To Retention, Nathan Ferdinand
Basketball Officials' Training And Development: Links To Retention, Nathan Ferdinand
Electronic Theses and Dissertations
The sharp decline in retention from year-to-year among sport officials is considered a “crisis” among the officiating community and research has attempted to explore the issue by identifying factors that impact retention (Warner et al. 2013). The seven-factor “Referee Retention Scale” (RRS) seeks to predict the likelihood of retention for officials one factor being officials’ ratings of their continuing education (Ridinger et al. 2017). However there is a lack of study for examining the relationships among methods and outcomes of training continuing education and referee retention across sporting contexts. A cross-sectional design was created using an online survey which combined …
Consumer Well-Being: A Typology And Examination Of Voluntary Simplicity, Derek Ezell
Consumer Well-Being: A Typology And Examination Of Voluntary Simplicity, Derek Ezell
Electronic Theses and Dissertations
In the search for ways to positively influence their well-being, some consumers are turning to acts of voluntary simplicity. Ranging in magnitude, these acts involve intentional reduction of their consumption and dependency in some form. The examination of such activities on one’s well-being begins with the analysis of formal interviews with tiny home owners, who take a holistic approach to voluntary simplicity, towards a framework of typical tiny home owners and discover the motivating factors for such a lifestyle choice. The second step is analyzing how these motivating factors may lead to less holistic activities surrounding voluntary simplicity and their …
Factors Affecting Perceptions Of Cybersecurity Readiness Among Workgroup It Managers, Thomas A. Chapman
Factors Affecting Perceptions Of Cybersecurity Readiness Among Workgroup It Managers, Thomas A. Chapman
Electronic Theses and Dissertations
The last decade has seen a dramatic increase in the number, frequency, and scope of cyberattacks, both in the United States and abroad. This upward trend necessitates that a significant aspect of any organization’s information systems strategy involves having a strong cybersecurity profile. Inherent in such a posture is the need to have IT managers who are experts in their field and who are willing and able to employ best practices and educate their users. Furthermore, IT managers need to have awareness of the technology landscape in and around their organizations. After many years of cybersecurity research, large corporations have …
Social Cognitive Theory As A Framework For Understanding The Relationships Between Competition And Cooperation: A Three Essay Story Of Emerging Coopetition And Entrepreneurial Team Outcomes, Rebekah Gabrielle Swab
Social Cognitive Theory As A Framework For Understanding The Relationships Between Competition And Cooperation: A Three Essay Story Of Emerging Coopetition And Entrepreneurial Team Outcomes, Rebekah Gabrielle Swab
Electronic Theses and Dissertations
Three essays explore the role social cognitive theory (SCT) plays in the interactions between competitive and cooperative traits, goal structures, and behaviors on simultaneous competition and cooperation, termed coopetition. Though the concept is advantageous and popular both in theoretical and practical terms, there are large gaps in the study of the phenomenon at the individual and collective level. In Essay One, I present a theoretical model for the emergence of collective competition, cooperation, and coopetition. Specifically, I propose collective coopetition as a meso level, compilation construct based on the individual characteristics of team members, their interactions, and the situational and …
Hitting The Bullseye: The Influence Of Technical Debt On The Accuracy Of Effort Estimation In Agile Projects, James Ball
Hitting The Bullseye: The Influence Of Technical Debt On The Accuracy Of Effort Estimation In Agile Projects, James Ball
Electronic Theses and Dissertations
As firms rapidly develop solutions in order to increase revenue and market share, software development decisions considered to be temporary shortcuts and/or compromises may be implemented. These shortcuts represent “technical debt,” a metaphor which succinctly describes a software solution that should be “paid in full” or remediated in the future. Software architects and developers intend to resolve the “debt” in future product releases, but practitioners recognize that the challenge of always innovating may indefinitely postpone this remediation effort. Further, the accumulation of technical debt may have long term impact on the product’s maintainability by the software development teams and, consequently, …
Cross-Docking: A Proven Ltl Technique To Help Suppliers Minimize Products' Unit Costs Delivered To The Final Customers, Vahid Ghomi
Electronic Theses and Dissertations
This study aims at proposing a decision-support tool to reduce the total supply chain costs (TSCC) consisting of two separate and independent objective functions including total transportation costs (TTC) and total cross-docking operating cost (TCDC). The full-truckload (FT) transportation mode is assumed to handle supplier→customer product transportation; otherwise, a cross-docking terminal as an intermediate transshipment node is hired to handle the less-than-truckload (LTL) product transportation between the suppliers and customers. TTC model helps minimize the total transportation costs by maximization of the number of FT transportation and reduction of the total number of LTL. TCDC model tries to minimize total …
The Effect Of Auditors’ Informal Communication In The Audit Environment On Financial Reporting Outcomes, Emily K. Hornok
The Effect Of Auditors’ Informal Communication In The Audit Environment On Financial Reporting Outcomes, Emily K. Hornok
Electronic Theses and Dissertations
I examine the effect of auditors’ recurring, informal communication with managers and other auditors on financial reporting outcomes in a laboratory experiment in which participants in the roles of auditors and managers interact in a stylized audit setting. My 2×2 between-subjects design manipulates whether the auditors are able to informally communicate with either, neither, or both the manager and other auditors. I find that when the auditor and manager informally communicate, they each develop a social bond, which increases the manager’s feeling of accountability towards the auditor, causes the manager to make more honest representations to the auditor, and leads …
Exploration Of Financial Accounting: A Compilation Of Individual Case Studies, Allison Gaerke
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 …
Comprehensive Analysis Of Financial Reporting Through Case Studies, Griffin Anderson Clark
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 …
Fundamental Accounting Concepts: A Compilation Of Case Studies, Shelby Mackenzie Loftis
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 …
The Application Of Accounting Concepts Through Case Studies, Olivia Hamilton
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 …
Accounting Cases, Drew Caruthers
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 …
Fore Your Information: A Financial Analysis Of The Golf Industry, Emily Trolia
Fore Your Information: A Financial Analysis Of The Golf Industry, Emily Trolia
Honors Theses
This paper is an analysis of the leisure industry and more specifically, the golf industry. The paper examines the state of today’s economy through GDP, wages, and unemployment. During these discussions, the paper touches on how these factors affect the leisure and golf industries. The paper examines the performance of the golf industry over the past several years and discusses how the golf industry is working to grow the game despite the recent departure of some businesses and brands from the market. Further, alternative golf trends are discussed, as these trends are rapidly gaining popularity and exposing more people to …
Accounting Standards And Topics Implemented And Analyzed, Makenzie Courtland Mcneill
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 …
A Compilation Of Accounting Case Studies, Madelyn Smith
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, …
An Analysis Of Financial Accounting Fundamentals Through Case Studies, Sarah Caswell
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 …
An Exploration Of Key Accounting Concepts Through Case Studies, Morgan L. Cannon
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 …
An Analysis Of Cases In Financial Reporting, Caroline L. Cotton
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 …
There She Evolves: The Financial, Marketing And Journalistic Sustainability Of The Miss America Organization, Blair Wortsmith
There She Evolves: The Financial, Marketing And Journalistic Sustainability Of The Miss America Organization, Blair Wortsmith
Honors Theses
Adrian Phillips, a Pageant President and volunteer in the Miss America Organization for more than seven decades, stated that, “Things evolve. The press likes to refer to ‘changes,’ but most everything that has happened has been a precedent of something evolving. It comes by evolving and it disappears by evolving. And that has been the history of the Miss America Pageant” (Bivans). With the centennial anniversary quickly approaching and drastic changes made recently within the Miss America Organization, my Thesis examines the program’s evolution and evaluates its sustainability through finance, marketing and journalism perspectives. To do this, I drew information …
Recycled Ceos And Managerial Ability: Do Venture Backed Companies Have A Comparative Advantage?, Sydnee C. Manley
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 “ …
Ownership Conversion As A Solution For Ex Post Agency Problems: The Case Of Franchising, Erik Tristan Markin
Ownership Conversion As A Solution For Ex Post Agency Problems: The Case Of Franchising, Erik Tristan Markin
Electronic Theses and Dissertations
This dissertation examines the strategic decision of franchising firms to convert company-owned outlets to franchise contracts in response to persistent agency problems. Moreover, this study investigates how franchisor-level, market-level, and outlet-level characteristics interact with this relationship. Using a longitudinal sample of company-owned fast-food restaurants, I find that increased agency problems at focal restaurants increases the likelihood of being converted to a franchise and that this relationship is moderated by both franchisor- and outlet-level characteristics but not market-level characteristics. Limitations and future research opportunities are discussed.
Proposed Strategy And Work Plan, American Institute Of Certified Public Accountants. Auditing Standards Board
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.
Comment Letters On Proposed Strategy And Work Plan, American Institute Of Certified Public Accountants. Auditing Standards Board
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.
Codification Of Statements On Standards For Accounting And Review Services, Numbers 21-24, As Of January 2019, American Institute Of Certified Public Accountants (Aicpa)
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.
General Accounting And Auditing Developments, 2019/20; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
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.
Not-For-Profit Entities Industry Developments - 2019; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
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.
Employee Benefit Plans Industry Developments - 2019; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
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.
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
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.