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Articles 1 - 30 of 1761
Full-Text Articles in Business
Refueling The Accounting Pipeline, Crystal Y. Wong
Refueling The Accounting Pipeline, Crystal Y. Wong
Honors Capstones
Recently, the number of college students majoring in accounting has significantly decreased, creating an accounting pipeline issue and resulting in fewer new accountants entering the industry. This presents a talent shortage while the demand for accountants remains high. The objective of this research study is to identify the potential methods that can be implemented to attract more students to major in accountancy and to contribute insights that may be useful in solving the accounting pipeline issue. Using an anonymous survey distributed to current students in Northern Illinois University’s (NIU) College of Business, I gathered data about factors that influence students’ …
Faculty-Led International Business Seminar In Dublin, Ireland: An Account Of Personal Experiences And Reflection Of The Difference In Work-Life Balance Between Ireland And The United States Of America, Megan Hanigan
Accounting Undergraduate Honors Theses
The study abroad program consisted of four weeks of learning through cultural immersion, tours, classes, travel, and personal experiences. I was granted the opportunity to travel abroad to a foreign country with fellow University of Arkansas students. While abroad, I learned about international business affairs and participated in local Irish activities. The purpose of the study abroad trip was to provide the students in attendance with the chance to immerse in another culture while learning about the differences between office structures in America and Ireland.
Small And Mighty: An Analysis Of Foundational Aspects Of Small Family Firms And Their Corporate Social Responsibility, Ashlyn Crosby
Small And Mighty: An Analysis Of Foundational Aspects Of Small Family Firms And Their Corporate Social Responsibility, Ashlyn Crosby
Accounting Undergraduate Honors Theses
This thesis investigates the foundational aspects of small family firms to understand how their unique characteristics create differences among various types of firms. This review examines five key business components: operations, longevity, innovation, succession, and decision-making within these firms. The analysis in this report focuses on businesses that operate within the United States. When considering the American economic model, it is also vital to consider the corporate social responsibility (CSR) of small businesses and, due to its emergence as an integral aspect of contemporary business practices, the impact on society, the environment, and stakeholders. While CSR is frequently associated with …
How Did The Tax Cuts And Jobs Act Of 2017 Effect Small Businesses?, Jackson Pittman
How Did The Tax Cuts And Jobs Act Of 2017 Effect Small Businesses?, Jackson Pittman
Accounting Undergraduate Honors Theses
The Tax Cuts and Jobs Act (TCJA) of 2017 marked a significant overhaul of the United States tax system, promising to stimulate economic growth and enhance the competitiveness of American businesses. Amidst its broad-reaching reforms, the TCJA introduced several provisions directly impacting small businesses, aiming to alleviate their tax burdens and foster entrepreneurial activity. This thesis endeavors to evaluate the multifaceted effects of the TCJA on small businesses, examining its implications for their financial performance, investment behavior, and overall economic contribution.
Preliminary findings suggest that the TCJA has produced a generally positive result for small businesses. On one hand, reduced …
What Impact Did The Tcja Tax Cuts Have On The Manufacturing Sector?, Ryan Parker
What Impact Did The Tcja Tax Cuts Have On The Manufacturing Sector?, Ryan Parker
Accounting Undergraduate Honors Theses
Throughout this paper I will examine positive effects the Tax Cuts and Jobs Act of 2017 had on the manufacturing sector. To do this I begin by outlining the key provisions in the TCJA that directly benefit the manufacturing sector. This includes the corporate tax rate reduction from 35 percent to 21 percent, the changes to the repatriation tax for foreign funds, and the treatment for capital assets. I then analyze key metrics including pre-tax income, income tax provision, dividends, changes in retained earnings, and spending on property plant and equipment. I will show the interactions between the increase in …
Enhancing Audit Quality Through Artificial Intelligence: An External Auditing Perspective, Jonah Mitan
Enhancing Audit Quality Through Artificial Intelligence: An External Auditing Perspective, Jonah Mitan
Accounting Undergraduate Honors Theses
The evolving landscape of the audit profession has been significantly influenced by the integration of artificial intelligence (AI) and automation, marking a pivotal shift in audit methodologies, the auditors' roles, and the overarching quality of audits. This thesis delves into the breadth of AI's impact on the industry through a comprehensive review of academic literature, professional publications, and industry insights, highlighting the transformative effects of AI on audit processes. AI-driven tools, including machine learning, deep learning, and natural language processing can expedite laborious audit tasks, enhancing data analytics capabilities, and enabling more accurate risk assessment and fraud detection. AI technologies …
Examining The Career Path Of Certified Public Accountants In Audit And Tax Services: Perceptions Of Accounting Graduates' Competencies, Steven Mulhollen
Examining The Career Path Of Certified Public Accountants In Audit And Tax Services: Perceptions Of Accounting Graduates' Competencies, Steven Mulhollen
Dissertations
Accounting professionals claim there is a deficiency of individuals with the appropriate competencies to enter the accounting workforce (Pasewark, 2021; Richardson, 2020; Sandifer, 2018; Thomson, 2017). Also, recent trends indicate a need to increase the number of qualified accounting professionals who can pass the Certified Public Accounting Exam (CPA Exam) and enter the public accounting workforce (American Institute of Certified Public Accountants [AICPA], 2021a; Dawkins, 2023). This quantitative, causal-comparative study expands existing studies by analyzing the impact of CPA's chosen career path of audit or tax on their perception of the required and attained accounting competencies. This study contributes to …
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.
Strategies For Maintaining The Financial Viability Of Behavioral Health Programs, Antonia Alford
Strategies For Maintaining The Financial Viability Of Behavioral Health Programs, Antonia Alford
Walden Dissertations and Doctoral Studies
No abstract provided.
Accounting For The Gift: Theology And Ethics In Accounting, Daniel Sebastian
Accounting For The Gift: Theology And Ethics In Accounting, Daniel Sebastian
Religious Studies Theses and Dissertations
Accounting is often assumed to be a neutral presentation of the facts of economic activities and actions. Its double-entry system means that it is always in balance and comports to the rigor of mathematical formulas, and it is taken to be a matter of empirical counting that lends it certainty as well. The dissertation argues that this description of accounting is inadequate. Accounting is better seen as a political tool and technology for producing trust that can help resolve social conflicts. As such, accounting is not value-neutral but carries within it a particular sociality that has moral implications. These moral …
Effective Strategies For Improving Supply Chains' Resilience And Cost Effectiveness, Felix Louis Fidelibus
Effective Strategies For Improving Supply Chains' Resilience And Cost Effectiveness, Felix Louis Fidelibus
Walden Dissertations and Doctoral Studies
No abstract provided.
Effective Strategies Leaders Use To Reduce Fraud In The Nigerian Banking Industry, Maroof Suleiman
Effective Strategies Leaders Use To Reduce Fraud In The Nigerian Banking Industry, Maroof Suleiman
Walden Dissertations and Doctoral Studies
Financial institutions may be liquidated by banking fraud. Bank leaders are concerned about ineffective strategies to prevent fraud and reduce revenue losses. Grounded in the fraud diamond theory and the fraud triangle theory, this qualitative pragmatic inquiry study aimed to identify and explore bank leaders' strategies to reduce fraud in the Nigerian banking industry. Data were collected by conducting semistructured interviews with nine bank leaders from six Nigerian banks and reviewing publicly accessible information from their companies' websites. A thematic approach adapted from Yin's methodology yielded three key themes: (a) the combination of multiple strategies, (b) employee and customer collaboration, …
Strategies Adopted By Tourism Leaders To Reduce Tourist Harassment, Shawn Marie Scarlett
Strategies Adopted By Tourism Leaders To Reduce Tourist Harassment, Shawn Marie Scarlett
Walden Dissertations and Doctoral Studies
Some hotel tourism managers and small and medium-sized business owners lack strategies to reduce tourist harassment. Tourism leaders are concerned with tourist harassment because it is one of the significant causes of dissatisfaction for guests. Grounded in the stakeholder theory, the purpose of this qualitative multiple-case study was to explore strategies adopted by tourism leaders to reduce tourist harassment. The participants comprised four tourism leaders and experts in the tourism sector who employed strategies to diminish tourist harassment in their organizations. The data were collected using semistructured interviews and a review of implemented policies. Data were analyzed using thematic analysis …
The Development Of Sustainability Accounting Globally, Yang Yan
The Development Of Sustainability Accounting Globally, Yang Yan
Major Papers
This paper focuses primarily on the global state of development of sustainability accounting. At the same time, this article also discusses the development of sustainability accounting in the financial industry and banking sector. The development of sustainability accounting systems is influenced by the concept of sustainable development, and different regions of the world have different views on the concept of sustainability due to their different levels of political and economic development. In addition, sustainability accounting first appeared in the manufacturing industry, followed by the banking industry. Therefore, in addition to the introduction and conclusion, this paper mainly consists of four …
Market Reaction Test On Banks & Brokers Based On Bitcoin Price History. A Look At National Commercial Banks And Security Broker, Exchanges, And Service Stocks Following The Most Volatile Swings In Bitcoin’S Price., Payton Earl
CMC Senior Theses
This paper examines if there is an inverse correlation between Bitcoin’s most volatile price swings and national commercial banks and security brokers, exchanges and service companies performance. Company performance in the dataset is measured by Cumulative Abnormal Returns during 2021 within a two-day period where Bitcoin has had the most significant uptick and downtick events. Using a market-adjusted model for my regression, it is concluded that Bitcoin’s largest uptick event did indeed have an inversely negative effect on traditional banks and trading securities companies, as the Cumulative Abnormal Returns were negative for my 107 observations and the event was statistically …
The Effects Of Ai On Recruiting In The Accounting Field, Reina Tain
The Effects Of Ai On Recruiting In The Accounting Field, Reina Tain
CMC Senior Theses
This work investigated the impact of AI in accounting firms, particularly on the hiring scene. As AI use increases in the accounting industry, it would have a significant impact on what types of accountants firms are starting to hire, which this paper examines. This work incorporates research found through various accounting and business-related articles that discusses the impact of AI on recruiting in accounting firms. This paper found that candidates with high knowledge of technology with excellent communication and critical thinking skills are more likely to be hired by firms. The results indicate that recruiters prefer accountants that are curious …
Don't Make Me Look Bad: A Study On The Relationship Between Ceo Narcissism And Opinion Shopping, Ali Jon Kooti
Don't Make Me Look Bad: A Study On The Relationship Between Ceo Narcissism And Opinion Shopping, Ali Jon Kooti
Theses, Dissertations and Capstones
CEO narcissism has become an urgent growing trend in business and accounting literature lately due to its strategic impact on CEO behavior and decision-making. Similarly, the opportunistic behavior of audit opinion shopping is a well-known concern among U.S. and international regulators and has been the subject of academic research for decades. This study investigates the association between the two. Specifically, this study examines whether narcissistic CEOs, motivated by their need for positive self-image, recognition, and praise, as well as their fear of adverse effects on their status and compensation, engage in opinion shopping in order to avoid receiving an unfavorable …
Impact Of Environmental, Social, And Governance Disclosure On Firm Performance: A Case Of Listed Manufacturing Firms In Nigeria, Abdulbaki Ubandawaki
Impact Of Environmental, Social, And Governance Disclosure On Firm Performance: A Case Of Listed Manufacturing Firms In Nigeria, Abdulbaki Ubandawaki
Theses and Dissertations
The traditional goal of companies is to maximize shareholders’ wealth. However, to achieve this objective, many complementary goals must be pursued alongside the traditional ones. To achieve corporate goals, businesses need to interact with the environment. The continual interaction of the corporation with the environment has definitely come with its costs and benefits, and the global interest in promoting sustainable development has made corporate ESG reporting a crucial issue. The aim of the study is to investigate the relationship between ESG reporting and firm performance among listed manufacturing firms in Nigeria. The data was collected from annual and standalone sustainability …
Accounting Firms’ Concerns With The Sec's Proposal To Report Scope 3 Greenhouse Gas Emissions, Julia Ellerbruch
Accounting Firms’ Concerns With The Sec's Proposal To Report Scope 3 Greenhouse Gas Emissions, Julia Ellerbruch
Senior Honors Projects
No abstract provided.
An Analysis Of Corporate Social Responsibility And Real Earnings Management, Rachel Brassine
An Analysis Of Corporate Social Responsibility And Real Earnings Management, Rachel Brassine
Theses, Dissertations and Capstones
Real earnings management (REM) is costly in the form of intense loan restrictions, increased interest expense, and public scrutiny. Nevertheless, companies still practice REM. Based on agency and stakeholder theories, this research predicts that as a company’s CSR score increases, REM will decrease, and this association will become more negative when a critical mass of females on the board of directors exists and when a board-level CSR committee is present. This study also predicts that when a company offers an executive incentive plan based on CSR metrics, REM will decrease, and the relationship will become more negative with a critical …
The Effects Of Management Control Systems And Innovation Presence On Bank Efficiency, Marjorie M. Abney
The Effects Of Management Control Systems And Innovation Presence On Bank Efficiency, Marjorie M. Abney
Theses, Dissertations and Capstones
The banking industry is currently experiencing its most notable period of technological transformation in history. Community banks in the U.S. have invested heavily in technology over the past decade with the goal of improving efficiency but have not achieved the expected outcomes in efficiency ratio. The literature identifies management control systems (MCS) in accounting as having the potential to benefit corporate innovation processes, suggesting that flexible and interactive MCS generally benefit corporate innovation. More specifically, the research suggests that the effectiveness of management controls on firm performance is dependent on the mode of innovation in which the firm operates. Following …
Environmental Taxation In Spain: Policy And Practice, Emily Sang Lynch
Environmental Taxation In Spain: Policy And Practice, Emily Sang Lynch
Honors Theses and Capstones
No abstract provided.
Leading Financial Indicators Of Corporate Bankruptcy, Macee Patritti
Leading Financial Indicators Of Corporate Bankruptcy, Macee Patritti
Undergraduate Theses, Professional Papers, and Capstone Artifacts
No abstract provided.
Investigating The Use Of Voluntary Furloughs To Reduce Labour Costs: The Effect On Employee Effort, Kelsey Matthews
Investigating The Use Of Voluntary Furloughs To Reduce Labour Costs: The Effect On Employee Effort, Kelsey Matthews
Theses and Dissertations (Comprehensive)
To quickly reduce costs in response to external shocks, firms often implement voluntary furloughs. In a voluntary furlough, employees decide whether to accept a reduction in their pay with a corresponding reduction in work hours. Despite the prevalence of voluntary furloughs in practice, it remains an empirical question how employees will respond to this cost reduction practice. The purpose of my dissertation is to investigate how the implementation of a voluntary furlough affects the subsequent effort of employees who volunteer and those who do not volunteer for a furlough.
I address my research question using two experiments where I manipulate …
Ernst & Young’S Attempt To Split Accounting And Consulting Services: An Unsuccessful Endeavor, Jacob Jovanovich
Ernst & Young’S Attempt To Split Accounting And Consulting Services: An Unsuccessful Endeavor, Jacob Jovanovich
Honors Capstones
This paper aims to address the reasons why Ernst & Young attempted to split their auditing and consulting services, the reasons why the split failed to materialize, and the resulting consequences. Research for the paper involved a literature review of relevant articles and subsequent discussion. This paper concludes that the attempted split was motivated by regulatory concerns regarding auditor independence and profitability gaps between assurance and consulting. This paper also concludes that the split was unsuccessful due to unfavorable economic conditions and the mechanics of partner compensation.
Efficacy Of Problem-Based Learning Over Traditional Pedagogy On U.S. Cpa Practice Exam Performance Among Chinese Accounting University Students, Bing Ouyang
Walden Dissertations and Doctoral Studies
No abstract provided.
Exploring The Relationship Between Financial Transparency And Sustainability Transparency In The Fashion Industry, Sohaila Hussaini
Exploring The Relationship Between Financial Transparency And Sustainability Transparency In The Fashion Industry, Sohaila Hussaini
Dissertations
The focus of this research is to investigate the relationship between the corporate sustainability attributes of financial transparency and sustainability transparency in the fashion industry. Many firms in the fashion industry disclose sustainability reports to communicate their efforts and activities for promoting sound environmental, social, and governance-related policies and practices. However, recent literature suggests that within the fashion industry, incomplete disclosures and a general lack of transparency diminish the usefulness and effectiveness of such reports. This study seeks to ascertain whether observed shortcomings associated with environmental, social, and/or governance-related disclosures are associated with similar shortcomings in corporate financial reporting completeness …
An Empirical Analysis Of Sentiment And Confidence Regarding Interest Rates In Disclosures Of Public Firms In The U.S. Fintech Sector, James J. Farley
An Empirical Analysis Of Sentiment And Confidence Regarding Interest Rates In Disclosures Of Public Firms In The U.S. Fintech Sector, James J. Farley
USF Tampa Graduate Theses and Dissertations
This dissertation studied the channel of communication of 10-K and 10-Q financial reports and the effectiveness of relaying interest rate sentiment. 10-K financial reports relay information regarding a company’s financials on a yearly basis while 10-Q reports relay information on a quarterly basis. To study a newer industry of Fintech and how it may be affected by interest rates it was necessary to narrow Fintech to the United States and a coordinated public channel of communication using the 10-Q and 10-K financial reports. Fintech emerged as a relevant word and industry coming off the Great Recession of 2009. During the …
Not All Best Practices Result In Best Performances: Two Empirical Studies Of Online Accounting Education, Mark Sanders
Not All Best Practices Result In Best Performances: Two Empirical Studies Of Online Accounting Education, Mark Sanders
Dissertations
Exploring the impact of specific pedagogical strategies in online accounting education on student learning outcomes is central to this research. This two-study dissertation focuses on the influence of course delivery methods on student performance and the mediating function of accounting efficacy. A diverse sample of accounting and business students was quantitatively analyzed to determine the relationship between course structure, classroom justice, students’ motivation and their accounting efficacy, applicability of learned material, and final grades. Even though certain teaching practices were advantageous, the combination of these practices did not always lead to improved student performance, according to the findings. Significant determinants …
The Accounting Profession From The Collegiate Perspective: An Analysis Of Gender Equality Perceptions, Samantha Kalinka
The Accounting Profession From The Collegiate Perspective: An Analysis Of Gender Equality Perceptions, Samantha Kalinka
Honors Capstones
This study investigates whether incoming female accountants expect to have the same career opportunities within the accounting profession as do males. For purposes of this study, in-depth interviews were conducted with 20 accounting students. These students were either undergraduate seniors majoring in accounting or graduate students enrolled in a Master of Accounting Science program. The results of the interviews were such that both male and female accounting students exhibited high expectations for their careers and their lives outside of it. Students recognized the impact of family and the difficulty of the profession on their career. They also noted that the …