Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Audit (2)
- Auditor (2)
- Breach (2)
- Cybersecurity (2)
- Audit quality (1)
-
- Bonus (1)
- Climate disclosures (1)
- Contract framing (1)
- Cybercrime (1)
- Deterrence theory (1)
- Effective tax rate (1)
- Embezzlement (1)
- Female auditors (1)
- Gender diversity (1)
- Gender gap (1)
- Global Minimum Tax (1)
- Governments (1)
- Incentives (1)
- Large multinational corporations (1)
- Loss aversion (1)
- Model rules (1)
- Obstacles (1)
- Organization for Economic Co-operation and Development (1)
- Organizational citizenship behavior (1)
- Penalty (1)
- Performance metrics (1)
- Pillars (1)
- Public accounting industry (1)
- Regulation (1)
- Sanction certainty (1)
Articles 1 - 8 of 8
Full-Text Articles in Business
The Global Minimum Tax: Hurdles To Implementation Of An Effective Tax, Eric H. Mrozek
The Global Minimum Tax: Hurdles To Implementation Of An Effective Tax, Eric H. Mrozek
Honors Theses and Capstones
As a part of an international effort to end tax avoidance, the Organization for Economic Co-operation and Development proposed a global minimum effective corporate tax rate of 15 percent for large multinational corporations. This research examines the obstacles that will need to be overcome to implement this legislation. More specifically, will this legislation ever be enacted in the countries where it matters? If so, when? Can the world unite to implement the largest global tax overhaul in recent memory? Who will it affect? Will corporations change where they do business because of this new tax? How will tax firms deal …
How Management’S Response To Fraud Affects The Likelihood Of Future Fraud., Adam Garrity
How Management’S Response To Fraud Affects The Likelihood Of Future Fraud., Adam Garrity
Honors Theses and Capstones
This article studies the effect of two parts of deterrence theory: sanction certainty and sanction swiftness, on their ability to prevent and deter embezzlement within companies. I will use an experiment, a research instrument, survey questions, and SPSS and ANOVA software to determine if sanction certainty and sanction swiftness have significant effects on how a fictional company is perceived by participants. Participants will be given a scenario that has a combination of a slow or swift punishment and a high or low detection rate. In the experiment, deterrence theory’s effect will be measured by dependent variables such as organizational attractiveness, …
Cybersecurity Breaches And Auditor Turnover, Kilian O'Connell
Cybersecurity Breaches And Auditor Turnover, Kilian O'Connell
Honors Theses and Capstones
No abstract provided.
Public Opinion Of The Sec’S Proposal For Mandatory Climate Disclosures, Isaac Blanchette
Public Opinion Of The Sec’S Proposal For Mandatory Climate Disclosures, Isaac Blanchette
Honors Theses and Capstones
In 2022, the Security and Exchange Commission created a proposal that would make climate risk disclosures mandatory for publicly traded companies. This paper aims to understand how Congress is likely to vote on the proposal as well as how students at the University of New Hampshire perceive the proposal. Using publicly available comment letters made by members of Congress in response to the proposal and extrapolating the responses of the other representatives, it is unlikely that the proposal will have enough support to be ratified. However, a survey conducted with students at the University of New Hampshire showed that the …
Board Gender Diversity And Cybersecurity Disclosure Characteristics, Katie Remeis
Board Gender Diversity And Cybersecurity Disclosure Characteristics, Katie Remeis
Honors Theses and Capstones
No abstract provided.
The Impact Of Compensation Framing On Work Relationships, Jack Wixson
The Impact Of Compensation Framing On Work Relationships, Jack Wixson
Honors Theses and Capstones
This paper attempts to understand the effects of compensation framing on performance, work relationships, and organizational citizenship behavior. 108 study participants worked under either a bonus or penalty framed contract to complete an effort-based task. The results of the study indicate that employees will exert more effort to get to know their supervisor and demonstrate more good behavior under a bonus frame versus a penalty frame. These findings are important for companies to recognize how different compensation structures impact their employees. Companies can be more successful if they put in more time and effort to better understand their employees.
Breaking The Glass Ceiling: Do Female Auditors In Public Accounting Shine?, Katie Dubois
Breaking The Glass Ceiling: Do Female Auditors In Public Accounting Shine?, Katie Dubois
Honors Theses and Capstones
This honors thesis examines the significance that female auditors have in shaping the public accounting profession. The study investigates the impact of female auditors on various aspects of the profession, including quality, profitability, and risk. By conducting a comprehensive literature review and analyzing gathered data, this research explores the factors that contribute to the influence of female auditors and the implications for the profession.
The findings highlight that female auditors do in fact impact the public accounting profession positively. Moreover, the data revealed that gender-diverse audit teams enhance audit quality and firm profitability. Client relationships are also positively influenced, as …
Cybersecurity Breaches And Auditor Turnover, Kilian O'Connell
Cybersecurity Breaches And Auditor Turnover, Kilian O'Connell
Honors Theses and Capstones
No abstract provided.