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Full-Text Articles in Business
A Survey Of Accounting Case Studies, Maddie Dyess
A Survey Of Accounting Case Studies, Maddie Dyess
Honors Theses
The following document contains work done over the span of a year under the direction of Dr. Victoria Dickinson at the University of Mississippi in the Honors Accy 420 class. For the thesis requrement in accordance with the standards set by the Patterson School of Accountancy and the Sally McDonnell Barksdale Honors College, I was able to complete a set of case studies pertaining to accounting. The purpose of this research program is to help equip students pursuing a career in the accounting field through a variety of accounting topics. Some cases focus on accounting principles in accordance with GAAP, …
Pcaob Inspection Reports And Perceived Audit Quality, Coleman Michael Russell
Pcaob Inspection Reports And Perceived Audit Quality, Coleman Michael Russell
Honors Theses and Capstones
No abstract provided.
A Comprehensive Analysis Of Accounting Topics Through Case Studies, Grant M. Rudow
A Comprehensive Analysis Of Accounting Topics Through Case Studies, Grant M. Rudow
Honors Theses
The following thesis is a combination of twelve accounting case studies that were presented as curriculum in the Accounting 420 class. Each case contains a different topic and demonstrates a deep analysis in accounting theory and the current industry, in accordance with the Generally Accepted Accounting Principles set by the Financial Accounting Standards Board. This thesis demonstrates an in-depth knowledge of core accounting principles and standards, and their relation to academia and industry practice. The case studies were completed under the direction of Dr. Victoria Dickinson in fulfillment of the requirements for The University of Mississippi, Sally McDonnell Barksdale Honors …
Case Studies Of Accounting Concepts And Principles, Jones Albritton
Case Studies Of Accounting Concepts And Principles, Jones Albritton
Honors Theses
The following thesis contains solutions to case studies performed on various accounting standards in accordance with Generally Accepted Accounting Principles, GAAP. Each case study focuses on a different area of financial reporting with some focusing on the principles and others on the documentation. The case studies were done in conjunction with topics learned during the Intermediate Financial Accounting class. The thesis shows understanding of accounting and financial reporting principles as well as current accounting topics in accordance with GAAP. The case studies were performed under the guidance of Victoria Dickenson and the Patterson School of Accounting in the Accy 420 …
Comprehensive Case Studies Of Financial Reporting Principles And Professional Development Topics, Caroline Bailey
Comprehensive Case Studies Of Financial Reporting Principles And Professional Development Topics, Caroline Bailey
Honors Theses
The purpose of this paper was to investigate financial reporting and professional development topics through the analysis of twelve original cases. The following case studies were completed over the course of a nine months in an independent study class in fulfillment of the requirements of the Sally McDonnell Barksdale Honors College, under the direction of Dr. Victoria Dickinson. Topics looked at included, but were not limited to, data analytic software, the creation of basic financial statements, treatment of various types of debt securities sales, and capitalization v. expensing of costs. Each case study introduced a new topic centered around a …
Principles Of Accounting And Financial Reporting: A Case Study Compilation, Olivia Duke
Principles Of Accounting And Financial Reporting: A Case Study Compilation, Olivia Duke
Honors Theses
The following case studies are a demonstration of knowledge regarding proper accounting procedures in accordance with Generally Accepted Accounting Principles (GAAP) as set by the Financial Accounting Standards Board (FASB). This thesis examines the various treatments of different areas of accounting as well as how a good accountant should carry himself or herself in the professional environment. Each case study presents a different set of solutions regarding various concepts crucial to the understanding of accounting as a subject that with which professionals should be familiar upon entering the workplace. The case studies were completed under the direction of Dr. Victoria …
An Analysis Of Accounting Concepts Through A Comprehensive Series Of Case Studies, Colin Baker
An Analysis Of Accounting Concepts Through A Comprehensive Series Of Case Studies, Colin Baker
Honors Theses
This thesis is a compilation of 10 case studies completed under the direction of Dr. Victoria Dickinson during the ACCY 420 course over two semesters to satisfy the requirements of the Sally McDonnell Barksdale Honors College. Each case guides the study of different accounting standards. These include topics such as contingent liabilities, retirement obligations, non-GAAP financial reporting, financial statement analysis, and more. The case topics often coincided with subjects that were being covered in intermediate, audit, and tax accounting. These cases provided an opportunity to learn how to do independent accounting research in FASB codification. Each case exposed me to …
Financial Accounting Principles: A Collection Of Case Studies, Jamison Payne
Financial Accounting Principles: A Collection Of Case Studies, Jamison Payne
Honors Theses
This research paper was developed over the course of two semesters under the instruction of Dr. Victoria Dickinson in the honors course ACCY 420. Each week for twelve weeks, we received a case study with various research topics and questions that we were to answer during the course of the week. Each study required us to research a different accounting topic, such as the Generally Accepted Accounting Principles (GAAP), internships, and financial statements, that helped further our knowledge on the subjects involved. During this course, and in the creation of this research paper, my knowledge of accounting topics grew to …
Gaap And Ifrs: The Convergence Phenomenon, Paul R. Walter
Gaap And Ifrs: The Convergence Phenomenon, Paul R. Walter
Selected Honors Theses
The past few decades have birthed dialogue regarding the convergence of U.S. and international accounting standards. With over a hundred countries using International Financial Reporting Standards (IFRS), it becomes natural to notice the purple elephant in the room in that a set of different principles serve as guide to accounting in the U.S. and for U.S. companies known as Generally Accepted Accounting Principles (GAAP). Some see it as simply a matter of time before a convergence of sorts takes place more completely between the two accounting rule frameworks. A look at GAAP and IFRS reveals some fundamental differences produced by …
Three Essays In Accounting Regulation And Debt Contract Characteristics, Bryan Graden
Three Essays In Accounting Regulation And Debt Contract Characteristics, Bryan Graden
Arts & Sciences Electronic Theses and Dissertations
This dissertation is comprised of three essays relating to accounting regulation and debt contracting. The first essay is designed to draw inferences about lenders' demand for lease accounting rules in light of proposed lease accounting standard changes. I study changes in lease-related debt covenants surrounding the adoption of Statement of Financial Accounting Standards 13: Accounting for Leases in 1976. I find that lenders are significantly less likely to inhibit leasing activity via lease restrictions after SFAS 13 adoption and that lenders are significantly more likely to modify debt covenants to capitalize operating leases across time in the post-SFAS 13-adoption period. …
The Implication Of Us Gaap And Ifrs Convergence On American Business, Austin Willmore
The Implication Of Us Gaap And Ifrs Convergence On American Business, Austin Willmore
Honors Theses
The purpose of this work is to discuss the ongoing process of convergence between IFRS and GAAP. It addresses some of the limitations of previous research related to this topic: namely, gives a more recent perspective than is currently available, and also discusses various aspects of the project in a single paper. This paper addresses the timeline of the project, the costs that it presents, the status of the convergence effort, and discusses possible outcomes of these efforts. This research compares, contrasts, and analyzes IFRS and GAAP in several key areas that were (or are still) keeping the standards apart.
Gaap And Ifrs Convergence: The Effect On Lease Accounting, Ellen E. Bailey
Gaap And Ifrs Convergence: The Effect On Lease Accounting, Ellen E. Bailey
Honors Theses
The research performed in this study has two main objectives. The first objective relates to lease accounting and the way accounting for leases differs between Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). The second objective relates to how companies will be affected by the convergence of GAAP and IFRS.
U.S. Progress Toward Ifrs, Whitney Hucks
U.S. Progress Toward Ifrs, Whitney Hucks
Honors Theses
There has been much discussion about the FASB and the IASB and their joint efforts to create a new set of accounting standards. There is also much debate over which set of accounting standards, U.S. GAAP or IFRS works best for corporations in the U.S. and for financial accounting purposes. The following is a discussion of the pertinent and relevant points made by those who are for IFRS, those who are for GAAP, and those who are for a mixture of the two sets of standards. These arguments all tend to fall under one of the following umbrellas: ignore IFRS, …
Market Value Vs Historical Cost Valuations Of Fixed Assets In The Context Of International Convergence, Alexander Y. Varga
Market Value Vs Historical Cost Valuations Of Fixed Assets In The Context Of International Convergence, Alexander Y. Varga
CMC Senior Theses
The purpose of this paper is to discuss the differences between accounting for fixed assets under IFRS and U.S. GAAP. Primarily the discussion will be driven by the question: which standard should the FASB lobby for in its joint effort with the IASB to converge U.S. GAAP with IFRS? The paper will start by establishing that financial reporting, as it has evolved in the United States, was developed primarily to assist in the accountability relationships between management and both credit and equity investors. From there the paper will look at which standard is better suited to fulfill this goal and …
United States Gaap Versus International Accounting Standards: Convergence Or Divergence. Evidence From Form 20-F, Kendra Jo Huff
United States Gaap Versus International Accounting Standards: Convergence Or Divergence. Evidence From Form 20-F, Kendra Jo Huff
Theses and Dissertations - UTB/UTPA
Numerous accounting standards and practices affect the financial statements analyzed by investors and creditors thus bringing into question the comparability of such statements. Firms operating internationally often apply accounting methods and practices accepted by other global firms and investors. Comparability increases, or harmonization occurs, as firms converge toward a few accepted methods or when the number of methods applied decrease. This study analyzes the comparability of profits based on U.S. principles versus International Accounting Standards and other foreign accounting principles. The data for the analysis consisted of the reconciliation items and profits reported in Form 20-F filed by foreign corporations …