Business Commons^™

The Dominance Of Masculinity: How The Expectation Of Stereotypical Gender Role Performance Undermines The Productivity Of Gay Men Working In Public Accounting Firms, Joshua Leinheiser

Senior Theses

Discrimination against LGBTQ employees in business settings has been shown to be a problem and negatively affects these employees’ productivity and well-being. In particular, discrimination against gay and other queer men often stems from the view that homosexuality is emasculating and conflicts with traditional expectations of male gender performance. This is seen as undesirable in business since traditional masculinity is seen as useful due to its association with competitiveness and control.

The purpose of this study is to determine whether this paradigm extends to the workplaces of public accounting firms. A survey containing questions about gender, sexuality, gender expression, experiences …

Analyzing Small Business To Determine The Best Internal Controls To Implement Within Student Organizations In Order To Prevent Fraud, Madison J. Brinkman

Senior Theses

After serving as a treasurer for a student organization it was clear that it would not be difficult to commit fraud and the largest obstacle was likely the guilt that would be associated with being unethical. However, students frequently cheat in an academic setting which is similar to the setting which a student organization operates within, making it possible that leaders in student organizations are committing fraud. Therefore, students were surveyed about both cheating in an academic setting and personal experience with a leader in their student organization committing fraud. The survey results along research regarding past publicized cases of …

Serving As A Backup Plan: Accounting Reserves And Their Impact On Managerial Risk-Taking, Kun Lui

Theses and Dissertations

This study examines how accounting reserves influence firms’ internal decisions. In particular, this study investigates whether and how reserves currently reported in a firm’s balance sheet affect managerial risk-taking in the making of capital investment decisions. The experimental results show that firm managers are more likely to take risks in the making of capital investment decisions when the amount of reserves is large compared with when it is small. Additionally, the amount of reserves influences managerial risk-taking through sequentially influencing managers’ perceived risks of missing relevant earnings targets and managers’ perceived risks of investing in risky capital investment options. These …

Considerations Of Private Companies In Regard To External Auditing Including The Detection And Prevention Of Fraud, Alexandra Sprague

Senior Theses

Fraudulent activities occur in all types of companies. Recently, external auditors have become increasingly important in detecting and preventing these frauds. With their independence, auditors can provide external comfort with their opinion as to the fairness of their client’s financial statements. The goal of this thesis is to express the importance of fraud prevention in private companies, especially smaller private companies, and illustrate how external audits can have an impact in fraud prevention. After conducting interviews with private companies, many reasons were found as to why private companies either conduct or do not conduct an external audit. This research bridges …

Introductory Guide To Forensic Accounting: A Synthesis Of Scholarly Research And One Student’S Experience, Kayla Miles

Senior Theses

Introductory Guide to Forensic Accounting, found in Appendix A, was created to provide a concise blueprint for building a career in forensic accounting. It provides a lot of useful information for those seeking to gain a better understanding of the profession or learn how they can join it. The idea for this guide came as a result of my own journey to becoming a forensic accountant. I was initially introduced to the forensic accounting profession during a brief conversation with a forensic accountant working for the FBI while I was in high school. Following that conversation, I sought to …

When Less Is More: The Effect Of Reducing Auditor Liability On Auditor Judgments In Principles-Based And Rules-Based Environments, Linda Quick

Theses and Dissertations

The purpose of this paper is to investigate the joint effects of accounting guidance type (principles-based versus rules-based) and legal liability regime (unlimited versus limited) on auditor decisions. Both the Securities and Exchange Commission (SEC) and the Financial Accounting Standards Board (FASB) believe that moving to more principles-based standards in the United States will allow companies and auditors to more appropriately reflect the economic substance of transactions in the financial statements. However, very little attention has been paid to the possibility that principles-based standards will be applied differently in the United States than in other countries due to a different …