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Full-Text Articles in Business

Fraud And The Audit Expectation Gap, Samuel Pelumi Olatunde Apr 2023

Fraud And The Audit Expectation Gap, Samuel Pelumi Olatunde

Honors College Theses

This study seeks to explore the expectation gap Georgia Southern University business and non-business majors have toward the work of an auditor. This study aims to assess the understanding of Auditors' responsibility for preventing and detecting fraud. This study will help assess the roles of an auditor, a forensic accountant, and management in fraud detection and prevention. The study will also highlight the importance of equipping students with accounting knowledge relevant to the business environment. The research for the study is conducted through a survey questionnaire and interpreted with Excel software. The hypothesis is that students that are majoring in …


How Are The Decisions And Performance Of Businesses Within The Utilities Industry Shaped By The Issuance Of Debt?, Jasmine Alexander Apr 2023

How Are The Decisions And Performance Of Businesses Within The Utilities Industry Shaped By The Issuance Of Debt?, Jasmine Alexander

Honors College Theses

This study explores how companies within the utilities industry choose to finance their companies through debt vs. equity. Results from regression analysis show that debt has a significantly greater negative impact on business performance, when compared to the use of equity. This leads to a conclusion that companies tend to utilize equity financing when faced with a positive outlook for their business performance. Conversely, companies utilize debt more when faced with a negative outlook regarding business performance.