Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 8 of 8
Full-Text Articles in Business
Fixed Assets Accounting: How It Can Impact Employees, Auditors & Shareholders, Zach Markey
Fixed Assets Accounting: How It Can Impact Employees, Auditors & Shareholders, Zach Markey
Accounting Undergraduate Honors Theses
In this thesis, I demonstrate how the proper, or improper, accounting of fixed assets can distinctly impact employees, auditors, and shareholders of publicly traded companies. As a foundation for this thesis, I give an overview of fixed assets accounting by explaining its magnitude on the balance sheet and income statement in addition to the differences between financial and tax accounting for fixed assets. Next, I focus on three areas relating to fixed assets accounting that I find the most compelling for this thesis: capital expenditures, auditing and fraud. Each of these subtopics will share studies, procedures, and stories on how …
Accounting Internship Thesis - Koch Industries, Casey Rivero
Accounting Internship Thesis - Koch Industries, Casey Rivero
Accounting Undergraduate Honors Theses
This thesis outlines my accounting internship experience with Koch Industries during the summer of 2021. It describes the company's background, explains my role and responsibilities throughout the summer, and details the tools and technology I worked with. This thesis shows what is to be expected of the present day accountant and bridges the gap between university course material and real-life corporate application.
Corporate Social Responsibility Takes Flight: An Exploration Of Airline Industry Csr Reporting Practices, Anna Yowell
Corporate Social Responsibility Takes Flight: An Exploration Of Airline Industry Csr Reporting Practices, Anna Yowell
Accounting Undergraduate Honors Theses
Corporate social responsibility reporting, or CSR, has become a way for companies to regain the trust of the public by disclosing how the firm is doing business while being mindful of the community where it operates. The value of responsibility reporting lies in the usefulness of its users; then, it is important for companies to understand how the consumers, often current or prospective shareholders, are understanding their reporting practices.
This thesis presents an overview of how corporate social responsibility disclosures to the public have evolved over a span of four years, 2016 to 2019, through a sample of commercial airlines. …
Retain Or Rotate: Outcomes Of Frequent Auditor Switching, Ryan Decker
Retain Or Rotate: Outcomes Of Frequent Auditor Switching, Ryan Decker
Accounting Undergraduate Honors Theses
Regulators continue to debate the effectiveness of mandatory auditor rotation versus mandatory auditor retention in improving audit quality. Recent regulation in the European Union mandates auditor rotation, but if companies choose a more-lenient auditor with each switch, frequent switching could impair audit quality. I examine whether more-frequent switching leads to an increase in aggressive reporting and evaluate its effect on audit quality and audit attention. I find that audit quality decreases as the number of switches increases, with the results being driven mainly by switches between non-Big 4 audit firms. I also find that frequently switching between non-Big 4 auditors …
Technology Advancement Influence In Accounting And Information System Fields, Shannon Gordon
Technology Advancement Influence In Accounting And Information System Fields, Shannon Gordon
Accounting Undergraduate Honors Theses
This research serves to relate the accounting and information technology fields. The information in the research documents changes in the accounting and information technology fields, and how the fields are expected to change in the coming years. The research also discuss the relationship between the accounting and information technology fields. The topics on the ideal accounting candidates for employers and the expectation gap between graduates skills and employers’ expectations are also discussed. Careers in accounting and information systems and also similar and different basic skills of both fields are documented in the research.
The changes in accounting are influenced by …
Student Perception On Female Discrimination In Accounting, Qiuting Zheng
Student Perception On Female Discrimination In Accounting, Qiuting Zheng
Accounting Undergraduate Honors Theses
Approximately 72,648,000 women participate in the labor force compared to 31,543,000 women in 1970 (U.S. Department of Labor). In the 1950s, women were only 30% of the workforce (Toossi, 2002). In 1970, 1990, and 2010, the percentage of working women increased to 40%, 45%, and 47% respectively (Humphrey, 2013). However, students have wrong perceptions about discrimination against women, and, since perceptions and facts are not the same thing, their perceptions might make them misunderstand the accounting profession. This study confirmed that there are misperceptions. To gauge students’ perceptions, I conducted a survey named “Gender Diversity in Accounting” at the Walton …
Effect Of Automated Advising Platforms On The Financial Advising Market, Benjamin Faubion
Effect Of Automated Advising Platforms On The Financial Advising Market, Benjamin Faubion
Accounting Undergraduate Honors Theses
This thesis outlines the cost to investor differences between a traditional financial advisor and the growing group of highly competitive automated Robo-Advisors.
Seeking Peace Of Mind: A Case Study Combining Ethics And Accounting, Lauren Ghahremani
Seeking Peace Of Mind: A Case Study Combining Ethics And Accounting, Lauren Ghahremani
Accounting Undergraduate Honors Theses
The purpose of this research has been to create original work in the form of a case study that educators and accounting students can benefit from during daily exercises in accounting ethics courses.