Open Access. Powered by Scholars. Published by Universities.®
- Publication Type
Articles 1 - 8 of 8
Full-Text Articles in Business
Aicpa Adopts Changes To Auditor’S Report, Ashley Bentley
Aicpa Adopts Changes To Auditor’S Report, Ashley Bentley
ETSU Faculty Works
Throughout 2019 and 2020, the AICPA’s Auditing Standards Board (ASB) issued a collection of seven new auditing standards. Due to the coronavirus pandemic, the original effective date of the guidance was deferred. All seven standards went into effect in 2021. The new requirements build on the AICPA’s continuous effort to improve audit quality and promote audit consistency between public and private companies. Many of the provisions of the new standards are closely aligned with previously issued standards by the PCAOB and IAASB. Statement on Auditing Standards (SASs) Nos. 134-140 impact several aspects of the audit, including the concept of materiality, …
Etsu's Accounting Program: Creating Cpas, Christopher Jones
Etsu's Accounting Program: Creating Cpas, Christopher Jones
Undergraduate Honors Theses
Becoming a Certified Public Accountant (CPA) is the goal of many aspiring accountants. Universities and colleges prepare students to gain the necessary skills to pass this certification exam; however, the CPA exam is increasingly difficult, and students continuously struggle trying to pass all four parts of the CPA exam. The goal of this research project is to gain a better understanding of how ETSU can better prepare students to become CPA exam ready, since this certification leads to increased job opportunities, pay, etc. A survey was sent out to 90 previous graduate students at ETSU with both multiple choice and …
Technology In Accounting: A Qualitative Study Of Undergraduate Preparedness, Alyssa Dingus
Technology In Accounting: A Qualitative Study Of Undergraduate Preparedness, Alyssa Dingus
Undergraduate Honors Theses
Throughout history, technology has had a major impact on every profession and how certain tasks are performed. In recent years, technology has accelerated at an astonishing rate causing a total shift in the valuable skillsets of young professionals. Accounting is no exception to this shift and, as technology continues to advance, emerging accounting professionals will no longer be expected to enter the workforce only with basic pen-and-paper accounting knowledge. Instead, they will also be expected to possess analytical skills and be prepared to apply and learn the newest technology on the market. However, the traditional accounting curriculum does not focus …
An Analysis Of Robotic Process Automation For Accountants, Olivia Sturgill
An Analysis Of Robotic Process Automation For Accountants, Olivia Sturgill
Undergraduate Honors Theses
The objective of this thesis paper is to answer the question: is robotic process automation efficient/beneficial and should accountants consider its implementation? For accountants, robotic process automation is a software that “perform[s] tasks such as processing sales and financial transactions, managing data, communicating between different systems, and access management, as well as monitoring and reporting” (Seasongood, 2016). In order to determine whether or not RPA should be implemented, a survey was found that had over 500 responses from varying companies currently using RPA. A statistical analysis will be performed in order to determine if any statistical significances exist between questions …
A High-Level Overview Of How The New Accounting Standard Update On Revenue Recognition Impacts The United States Healthcare System, Leslie Johnson
A High-Level Overview Of How The New Accounting Standard Update On Revenue Recognition Impacts The United States Healthcare System, Leslie Johnson
Undergraduate Honors Theses
In May of 2014 the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) issued a long-awaited joint updated standard on revenue recognition, ASU 2014-09 – Revenue from Contracts with Customers. While almost all entities will be affected to some extent by the new standard, particularly the changes in required disclosures, this research seeks to examine the impact the new standard will specifically have on the healthcare industry. By highlighting areas of significant challenge a better understanding will be gained of the impact health care service entities will experience as they transition to a new standard.
How Healthcare Accounting Adapts To Lean Practices, Caitlin R. Duke
How Healthcare Accounting Adapts To Lean Practices, Caitlin R. Duke
Undergraduate Honors Theses
Healthcare has recently begun a push towards more lean practices and management. Healthcare accounting, in an effort to reflect business practices, must change to accurately reflect reality. This research seeks to explore how healthcare providers improve their accounting systems to keep up with an ever-changing lean environment. By examining both healthcare and accounting literature, this comprehensive literature review seeks to answer the question, “How does healthcare accounting adapt to lean philosophies?”.
A Study Of Ethics For Accounting Students At East Tennessee State University, Jordan Warhurst
A Study Of Ethics For Accounting Students At East Tennessee State University, Jordan Warhurst
Undergraduate Honors Theses
What is being done to stop the increase of accounting scandals and frauds? This study focuses on ethics teaching for accounting students at the undergraduate level. This study asks the question, "have students increased in their use of professional judgement as defined by the AICPA code of Professional Conduct?"
A Comparison Of Audit Fee Trends For East Tennessee Based Companies And Similar Companies Based In Similar Regions, William J. Saulsbury
A Comparison Of Audit Fee Trends For East Tennessee Based Companies And Similar Companies Based In Similar Regions, William J. Saulsbury
Undergraduate Honors Theses
Research examines audit fee trends for a decade. The research focuses on audit fees of companies in the East Tennessee Area and compares the audit fees of these companies to similar companies based in similar regions of the United States. Possible causes for the fluctuations of audit fees during the decade are also discussed.