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The Nature Of Accounting Standards Used In The Palestinian Financial Reporting, Tawfeeq Abu-Sharbeh Nov 2020

The Nature Of Accounting Standards Used In The Palestinian Financial Reporting, Tawfeeq Abu-Sharbeh

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

The primary objectives of this study are to investigate the nature of the prevalent accounting standards in Palestine, their suitability to the Palestinian environment, and how to bridge the gap between them in order to enable Palestine to share the whole world the International Financial Reporting Standards (IFRS). This study used a stratified sample, which consisted of 82 subjects of both practitioners and academic groups in Palestine selected randomly from the population of accounting instructors in Palestinian universities, and professionals that included both the preparers and users of financial statements in the Palestinian environment mainly in the West Bank. Then, …


Continued Impact Of International Financial Reporting Standards On U.S. Generally Accepted Accounting Principles, Sylwia Gornik-Tomaszewski, Victoria Shoaf Aug 2020

Continued Impact Of International Financial Reporting Standards On U.S. Generally Accepted Accounting Principles, Sylwia Gornik-Tomaszewski, Victoria Shoaf

Journal of Global Awareness

The milestone outcomes of over a decade of close cooperation between the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) on the convergence of U.S. Generally Accepted Accounting Principles (U.S. GAAP) and International Financial Reporting Standards (IFRS) have been highly publicized in the professional media. Great attention has been paid to such joint FASB and IASB projects as accounting for business combinations, fair value measurement, and revenue recognition. The impact of U.S. GAAP on IFRS has also been discussed and highlighted in many professional and academic resources. It should come as no surprise since FASB is …


A Comprehensive Analysis Of Accounting Topics Through Case Studies, Grant M. Rudow Jul 2020

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 May 2020

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 …


Financial Accounting Principles: A Collection Of Case Studies, Jamison Payne May 2020

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 …


An Analysis Of Accounting Concepts Through A Comprehensive Series Of Case Studies, Colin Baker May 2020

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 …


Comprehensive Case Studies Of Financial Reporting Principles And Professional Development Topics, Caroline Bailey May 2020

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 May 2020

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 …


The International Financial Reporting Standards And Firm Performance: A Systematic Review, Wafaa Salah Jan 2020

The International Financial Reporting Standards And Firm Performance: A Systematic Review, Wafaa Salah

Business Administration

This study reviews the accounting literature which investigates the effects of International Financial Reporting Standards (IFRS) on firms’ financial performance to answer a debating question of how effective are the accounting standards in affecting financial performance and to provide guidance for future studies. The focus of the review is three primary streams, first, reasons and evidence of differences between countries in accounting practices; second, theories justifying the transition from local Generally Accepted Accounting Principles (GAAP) to IFRS; Third, the effect of accounting standards on firms’ financial performance regarding three broad groups: (1) Common law countries (2) Civil law countries, and …