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Articles 1 - 10 of 10
Full-Text Articles in Business
The Federal Prosecution Of Al Capone And Its Impact On The Evidentiary Evolution Of Forensic Accounting, Rachel Gumbel
The Federal Prosecution Of Al Capone And Its Impact On The Evidentiary Evolution Of Forensic Accounting, Rachel Gumbel
Mahurin Honors College Capstone Experience/Thesis Projects
In the prohibition-era, Alphonse ‘Al’ Capone’s notoriety in Chicago was at its height, and a conglomerate investigation composed of multiple Federal departments launched to take down the impenetrable mobster. Capone’s sound completion of crimes and the threat of retaliation towards key-witnesses inhibited the success of the investigation for the Federal government. Therefore, the Treasury Department’s special investigative unit took charge, seeking to unveil the vast income that Capone failed to report on tax filings. Their efforts led to the successful prosecution of the seemingly untouchable man. An examination of the legal structures in place that allowed for the utilization of …
Faculty And Staff Perception Of Financial Fraud In Higher Education, Stephanie Hammons
Faculty And Staff Perception Of Financial Fraud In Higher Education, Stephanie Hammons
Mahurin Honors College Capstone Experience/Thesis Projects
This research was designed to survey full-time faculty and staff, from multiple universities, about their experience of fraud within their current and previous institution. Through the survey, we were provided insight into the perception of fraud within higher education institutions and the faculty and staff perception of how the institution handled it. Through the information provided in the survey, it is revealed if whether fraud is a rare occurrence at most institutions or if whether it is a bigger problem than it appears to be. In addition, we will learn how many instances of fraud within different institutions participants have …
Csr Reporting And The University, Corbin Wilson
Csr Reporting And The University, Corbin Wilson
Mahurin Honors College Capstone Experience/Thesis Projects
There is currently no mandatory Corporate Social Responsibility (CSR) reporting standards for institutions of higher learning (universities) in the U.S. There is also no established governing or regulatory body designated with the responsibility of developing CSR reporting standards for universities. In recent years some universities have prepared and released self-reported CSR reports. However these reports may not be complete, much of the information included in the reports could be outdated, and all of it is subject to bias. Without commonly accepted CSR reporting standards, common reporting format, or metrics, it is difficult to compare the CSR efforts of various universities. …
The Sentencing Structure Of White-Collar Crime, Catherine Reeves
The Sentencing Structure Of White-Collar Crime, Catherine Reeves
Mahurin Honors College Capstone Experience/Thesis Projects
Corporate fraud is an all-too-common element in our society today. Unfortunately, many of those convicted of fraud end up with a seemingly light jail sentence. A possible explanation for this is that the judges could have many subconscious reasons to give lighter sentences in these cases than they do with other more violent cases. Since there are no strict guidelines for the sentencing of these “white-collar criminals,” the judge’s personal views can play a significant role. Many of the laws and guidelines for determining the sentence in fraud cases have stemmed from the corporate scandals of the early 2000’s, but …
Assessment Of The 'Accounting Cycle': Test Tools For The Accounting Professor, Nicole M. Swanson
Assessment Of The 'Accounting Cycle': Test Tools For The Accounting Professor, Nicole M. Swanson
Mahurin Honors College Capstone Experience/Thesis Projects
The two main goals of this thesis are to provide an assessment tool for accounting professors as well as a learning tool for students to gain a better understanding of the accounting cycle. Many students coming out of the basic accounting courses have a pretty good understanding of the different parts of the accounting cycle, but few have a solid understanding of the bigger picture and how each part fits together. I believe this is partly due to the fact that students in 200 level courses are never required to complete the accounting cycle from beginning to end. As such, …
Growing Up Financially Literate: A Lifelong Curriculum, Amanda J. Brown
Growing Up Financially Literate: A Lifelong Curriculum, Amanda J. Brown
Mahurin Honors College Capstone Experience/Thesis Projects
This work ventures to find a solution to one source of economic instability: financial illiteracy. The inability to manage money, caused by a lack of education, has led to poor decision making. These bad decisions can lead to a number of financial hardships, as well as emotional and physical problems. Better education can combat all of these symptoms and lead to a healthier financial future. Growing Up Financially Literate attempts to help close the curriculum gap surrounding financial literacy by recognizing that the gap does not only exist in a single age group. Financial education cannot stop with any one …
How Do Characteristics Of Organizational Budgetary Systems Affect Employee Attitudes And Behaviors?, Holly Coover
How Do Characteristics Of Organizational Budgetary Systems Affect Employee Attitudes And Behaviors?, Holly Coover
Mahurin Honors College Capstone Experience/Thesis Projects
This paper is a review of the literature that examines relationships between budgetary system characteristics and employee attitudes and behaviors. Articles were selected on the basis of several criteria: (a) they present studies that empirically examine the effect of one or more budgetary system characteristics on one or more attitudes and behaviors, (b) they were published in accounting and organizational behavior journals that are common outlets for empirical budgeting research, and (c) they were published in 1995 or later. Results of this review indicated that budgetary participation and budgetary justice are particularly important budgetary system characteristics that affect a variety …
Crunching Numbers: A Critical Look At Annual Reports, Stephanie Caron
Crunching Numbers: A Critical Look At Annual Reports, Stephanie Caron
Mahurin Honors College Capstone Experience/Thesis Projects
No abstract provided.
Giving Credits Where Credits Are Due: Revising The Script On Hollywood's Books, Lisa Simmons
Giving Credits Where Credits Are Due: Revising The Script On Hollywood's Books, Lisa Simmons
Mahurin Honors College Capstone Experience/Thesis Projects
For the past decade, the motion picture industry has been heavily scrutinized for its questionable accounting practices. This paper reviews these practices and shows how motion picture companies have manipulated accounting numbers to further their financial interests. The paper also discusses several proposed reforms to restore the public's faith in the financial assessment of motion picture companies.
The Development Of Accounting And Financial Reporting: A Global Perspective Is Universal Acceptance Of International Accounting Standards Imminent?, Deborah Sales
Mahurin Honors College Capstone Experience/Thesis Projects
Accounting methodologies have been centuries in the making. As societies matured fiscally, so did corresponding accounting techniques. Since societies evolved independently, there is now a variety of extant reporting practices. The technological advances of the latter part of the twentieth century have taken trade to a new level. Competition for products and capital has increased exponentially. Investors depend upon the information recorded in financial reports to determine where they will invest their resources. The information derived from financial reports may be misunderstood when the reporting entity is from another country, however. This lack of "harmony" is one of the latest …