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Accounting

Accounting

University of New Hampshire

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Full-Text Articles in Business

Early Evidence On Critical Audit Matters In Expanded Audit Reports, Maria Koch Jan 2022

Early Evidence On Critical Audit Matters In Expanded Audit Reports, Maria Koch

Honors Theses and Capstones

No abstract provided.


The Technical Skills Valued By Public Accounting Firms, Nicholas P. Mokas Jan 2022

The Technical Skills Valued By Public Accounting Firms, Nicholas P. Mokas

Honors Theses and Capstones

Accounting firms are continually working to improve the efficiency and effectiveness of their work. As part of these efforts, firms adopt new technologies like bots, analytics, and specialized software. As accounting firms become increasingly reliant on newer technologies, colleges need to continually reevaluate their required curricula to ensure that their students are adequately prepared for their future careers in accounting. To fill a gap in the extant literature, the objective of this study is to examine the technologies and skills accounting firms value and the proficiency of new hires with these technologies and skills. To complete this objective, a survey …


What Is The Effect Of The Cares Act On Public Companies’ Pension Plan Contributions?, Kyle Joseph Norman Jan 2021

What Is The Effect Of The Cares Act On Public Companies’ Pension Plan Contributions?, Kyle Joseph Norman

Honors Theses and Capstones

No abstract provided.


Business Risk And Attest Service Fees: Understanding The Effect Of Low Fed Interest Rates On Bank Audit Fees, Lucas Erik Jones Jan 2021

Business Risk And Attest Service Fees: Understanding The Effect Of Low Fed Interest Rates On Bank Audit Fees, Lucas Erik Jones

Honors Theses and Capstones

No abstract provided.


Pcaob Inspection Reports And Perceived Audit Quality, Coleman Michael Russell Jan 2021

Pcaob Inspection Reports And Perceived Audit Quality, Coleman Michael Russell

Honors Theses and Capstones

No abstract provided.


The Effect Of The Covid-19 Pandemic On The Issuance Of Going Concern Opinions And Financial Restatements, Jessica Oswald Jan 2021

The Effect Of The Covid-19 Pandemic On The Issuance Of Going Concern Opinions And Financial Restatements, Jessica Oswald

Honors Theses and Capstones

No abstract provided.


Covid-19 And The Effects On World's Most Admired Companies, Justin P. Mooney Jan 2021

Covid-19 And The Effects On World's Most Admired Companies, Justin P. Mooney

Honors Theses and Capstones

No abstract provided.


An Analysis Of Excise Taxes On Wine In The United States, William A. Saunders Jan 2020

An Analysis Of Excise Taxes On Wine In The United States, William A. Saunders

Honors Theses and Capstones

Excise taxes are a form of tax that are applied specifically to certain goods, and are charged by the wholesaler to the retailer; they are then usually passed onto the consumer through price increases. Throughout the history of the United States, this form of taxation has transformed and taken on a variety of different roles before arriving at its modern role; a tool to implement certain tax systems, such as the Pigovian system, as well as to influence consumer behavior. The purpose of this research is to evaluate the purpose of excise taxes on wine within the United States by …


Understanding The Importance And Impact Of Technology In An Accounting Setting: Work Outcomes And Relationships With Clients, Megan Elwell Jan 2020

Understanding The Importance And Impact Of Technology In An Accounting Setting: Work Outcomes And Relationships With Clients, Megan Elwell

Honors Theses and Capstones

This study explores how technology positively or negatively impacts the accounting profession, and specifically, the impact on work outcomes (i.e. the effectiveness and efficiency of work) and relationships with clients. Three types of technology tools were featured in this study: Accounting and Analytics, Robotic Process Automation, and Communication Technology Tools and Platforms. Our research questions were (1) How much do technology tools improve the efficiency and effectiveness of the accountant? and (2) How much do technology tools affect the relationship with clients? After surveying professionals in the accounting field, we concluded that accountants believe that Communication softwares improve their efficiency …


The Effect Of Pensions On Fortune 500 Companies And The Market, Ivana Korusiakova Jan 2020

The Effect Of Pensions On Fortune 500 Companies And The Market, Ivana Korusiakova

Honors Theses and Capstones

This paper is an attempt at identifying the effects of pension changes and negative news associated with pensions on the stock market. This identification is carried out through an extensive review and analysis of the literature on the causes and reasons for different pension techniques and the economics behind pensions. In addition, four major corporations were analyzed after announcing they would either be altering or discontinuing their pension plans due to the coronavirus pandemic. After conducting further analysis, it was found that pensions do cause major shifts in the stock market due to negative news surrounding them.


Can Fundamental Accounting Analyses Be Used To Explain Macroeconomic Conditions?, Bryanna Marie Richardson Jan 2020

Can Fundamental Accounting Analyses Be Used To Explain Macroeconomic Conditions?, Bryanna Marie Richardson

Honors Theses and Capstones

No abstract provided.


Understanding The Importance & Impact Of Technology In An Accounting Setting, Catherine Ann Francis Jan 2020

Understanding The Importance & Impact Of Technology In An Accounting Setting, Catherine Ann Francis

Honors Theses and Capstones

Although accounting has gone through significant changes over the years due to technological advancement, the profession remains at the core of business. Technology has not only impacted the accounting profession, but has completely transformed the business world. As professionals are continuously introduced to new technology platforms, their ability to analyze and interpret data is enhanced. The research presented in this paper seeks to understand which platforms are leading the way for change within the accounting profession. More specifically, this paper explores which platforms professional accountants perceive as most important to their job. This involves understanding which platforms they perceive themselves …


The Effect Of Changes In Taxation On Earned Income, Kyle John Gourley Jan 2020

The Effect Of Changes In Taxation On Earned Income, Kyle John Gourley

Honors Theses and Capstones

No abstract provided.


Escalating Commitment: Business Investments And Csr, Victoria Forrest, John Hasseldine Ph.D Jan 2016

Escalating Commitment: Business Investments And Csr, Victoria Forrest, John Hasseldine Ph.D

Honors Theses and Capstones

There are many instances, in all areas of business, in which individuals can become committed to a course of action that begins costing more than it is producing. Because it is often possible for persons who have suffered a setback to recoup their losses through an even greater commitment of resources to the same course of action, a cycle of escalating commitment can be produced (Staw, 1981). This thesis serves to address prior literature and prior studies based on the theory of escalation behavior . We furthered our research by conducting an experiment using university students to test certain said …


Taxation As It Relates To Politics, Small Business & Corporate America, Elizabeth Assaf, Rebecca Wuorio Jan 2016

Taxation As It Relates To Politics, Small Business & Corporate America, Elizabeth Assaf, Rebecca Wuorio

Honors Theses and Capstones

No abstract provided.


The Emergence Of Assurance In Sustainability Reporting: A Stakeholder Perspective, Jessica Lyn Denoncour Jan 2015

The Emergence Of Assurance In Sustainability Reporting: A Stakeholder Perspective, Jessica Lyn Denoncour

Honors Theses and Capstones

No abstract provided.


Accounting For Financial Instruments: Difficulties With Fair Value Measurement And Reporting, Lindsey T. Byrne Oct 2014

Accounting For Financial Instruments: Difficulties With Fair Value Measurement And Reporting, Lindsey T. Byrne

Honors Theses and Capstones

No abstract provided.


Farm Business Management: A Localized Analysis Of Financial Tools Utilized In Agribusiness, Abby L. Lamothe Jan 2014

Farm Business Management: A Localized Analysis Of Financial Tools Utilized In Agribusiness, Abby L. Lamothe

Honors Theses and Capstones

No abstract provided.


Women In The Workforce: An In-Depth Analysis Of Gender Roles And Compensation Inequity In The Modern Workplace, Rebecca L. Ziman Oct 2013

Women In The Workforce: An In-Depth Analysis Of Gender Roles And Compensation Inequity In The Modern Workplace, Rebecca L. Ziman

Honors Theses and Capstones

This paper explores the increase in participation and education of American women in the workforce with a special focus on women in business and accounting roles. The paper then goes on to discuss the wage gap between genders, how to remedy inequality in the workplace, and highlights several reasons why pursing a solution to gender inequality is beneficial for both the employee and the company.