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For The People: A Collaborative Space Assessment - Budget And Analysis, Devan Harmych Dec 2021

For The People: A Collaborative Space Assessment - Budget And Analysis, Devan Harmych

Honors Projects

One of the most important keys to success is community. Within a community, people come together to support each other and help them achieve their hopes and dreams. When looking at the Honors College and the space they utilize within Founders Hall, there is an opportunity present to further expand the community and to design a space to better support students of the future.


An Exploration Of Accounting Topics Through A Series Of Case Studies, Joshua Pearson May 2021

An Exploration Of Accounting Topics Through A Series Of Case Studies, Joshua Pearson

Honors Theses

This thesis contains 12 case studies about various accounting and financial issues. The cases follow as: A Tale of Two Cities, Conceptual Overview of Assets, Excel Course, Taxodus: Playing the Global Tax Avoidance Game, Business Interview, Case Competition-Overview, Case Competition-Audit, Case Competition-Tax, Case Competition-Advisory, Case Competition-Earnings, Stock Price, and Analysis, and Financial Crisis of 2008. Other than the cases labeled case competition, none of these cases are meant to build off each other and should be taken by themselves. The series of case competition cases are part of a larger group case where each group chose a Fortune 500 company, …


Tax Reform Throughout U.S. History And The Economic Impact, Jacob Christopher Michel May 2021

Tax Reform Throughout U.S. History And The Economic Impact, Jacob Christopher Michel

Honors Thesis

The three largest tax reforms in recent years, The 1986 Tax Reform Act (TRA of 1986), The Bush Tax Cuts Act, and The Tax Cuts and Jobs Act (TCJA), differed in the treatment of taxable income through capital gains tax rate, depreciation treatment, limitation of losses, standard deduction, and the marginal rates in general. These provisions were studied to provide insight into how they affected various stakeholders. The TRA of 1986 and the Bush Tax Cuts Act have data determining whether they benefitted high-income taxpayers to the highest extent. The low-income taxpayers were also given tax breaks, however, not to …


Fundamental Principles Of Accounting: A Series Of Case Analyses, Bridget Mcmillan May 2021

Fundamental Principles Of Accounting: A Series Of Case Analyses, Bridget Mcmillan

Honors Theses

Over the past four years at the University of Mississippi, I acquired knowledge about the accounting profession and the application of accounting principles that have arisen throughout the evolution of modern professional accounting. For the thesis requirement in accordance with the standards set by the Patterson School of Accountancy and the Sally McDonnell Barksdale Honors College, I completed a series of case studies covering a variety of topics related to the study of accounting. Under the direction of Victoria Dickinson, I completed these cases over the 2019-2020 academic year. Each case introduces a unique topic and presents findings about various …


An Analysis Of Financial Accounting Through Case Studies, Maggie Herring May 2021

An Analysis Of Financial Accounting Through Case Studies, Maggie Herring

Honors Theses

This thesis is composed of a series of case studies performed over the course of two semesters. Each individual case challenged me to look further into a different aspect of financial accounting and how it would look as a career. The culmination of the studies provided me with a more in-depth look of what accounting actually is in practice and gave insights into how the field might change in the near future.

The cases spanned a variety of topics. The first case, “A Tale of Two Cities”, had me compare two different cities and what beginning my career would look …


Etsu's Accounting Program: Creating Cpas, Christopher Jones May 2021

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 …


Corporate Social Responsibility Takes Flight: An Exploration Of Airline Industry Csr Reporting Practices, Anna Yowell May 2021

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 May 2021

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 …


A Discussion Of Special Topics In Accounting, Matthew Stersic May 2021

A Discussion Of Special Topics In Accounting, Matthew Stersic

Honors Theses

In order to complete this study, I used a variety of websites, telling me information about the cities, as well as sites that could provide me with facts and figures as well. I was able to interview my roommate ,who is from Chicago, to get a good place to begin on a lot of the questions such as where I would want to live in the city. Through means of data collection, interviewing, and budgeting I was able to come up with an answer to where I would want to live.


Honors Accounting Thesis: An Investigation Of Specific Issues In Various Accounting Methods And Their Outlook For The Future Through Case Studies, Flint Christian May 2021

Honors Accounting Thesis: An Investigation Of Specific Issues In Various Accounting Methods And Their Outlook For The Future Through Case Studies, Flint Christian

Honors Theses

This thesis focuses on broad topics concerning the field of accountancy. Primarily, the topics involve an analysis demonstrating an understanding on innovative technological developments, political changes, financial planning, professional preparation, and their effects on the accounting field, including possible changes. Information was found through online search engines, database analysis, and interviews and discussions with key informants from the accounting field. This thesis was performed in conjunction with the Honors Accountancy 420 class, where I also experienced case studies, interviews, and presentations with public accounting firms. Our methodology and methods were developed throughout the year in groups, as well as with …


Can Beps Project Mitigate Double Non-Taxation Of Multinational Corporations?, Sajana Tamang May 2021

Can Beps Project Mitigate Double Non-Taxation Of Multinational Corporations?, Sajana Tamang

Honors Theses

The purpose of this study is to determine whether the BEPS project can mitigate double nontaxation of multinational corporations. This study performs case studies on two multinational corporations: Apple and Starbucks to figure out how they behave in order to avoid taxes and see if there are behavioral differences in response to claims by the European authorities that they did not pay their fair share. It explains and compares their tax-paying strategies to figure out how they may behave with respect to new rules implemented by the BEPS project in the future. Through case studies from Apple and Starbucks, the …


Technology In Accounting: A Qualitative Study Of Undergraduate Preparedness, Alyssa Dingus May 2021

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 …


A Survey Of Financial Reporting, Grace Anne White May 2021

A Survey Of Financial Reporting, Grace Anne White

Honors Theses

This thesis is a series of case studies that addresses multiple accounting topics and issues. Accounting majors in the Sally McDonnell Barksdale Honors College have the opportunity to take two classes during their junior year with Dr. Vicki Dickinson that consist of twelve different case studies. Independently, the case studies vary in substance from an Excel Course and interviews to analyzing a public company’s financial statements. One of the twelve case studies was completed during her class held on Wednesday nights. Each case consists of its own title page, table of contents, and works cited. Since each case study is …


A Collection Of Analyses Regarding Financial Accounting Through Case Studies, Wes Duffield May 2021

A Collection Of Analyses Regarding Financial Accounting Through Case Studies, Wes Duffield

Honors Theses

This thesis is a collection of case studies that cover and analyze a multitude of topics within the world of accounting. The Sally McDonnell Barksdale Honors College offers two classes to accounting majors during their junior year with Dr. Victoria Dickinson. This class consists of twelve separate case studies covering from the analysis of public financial statements, to the completion of a Microsoft Excel certification course, to even the dissection and research of living conditions of cities. The completion of this thesis was undertaken over the course of the Fall 2019 and Spring 2020 semesters. Each case contains its own …


An Analysis Of Accounting Principles Through Case Studies, Marisa Panasci May 2021

An Analysis Of Accounting Principles Through Case Studies, Marisa Panasci

Honors Theses

The purpose of this thesis is to analyze various accounting principles through an evaluation of fictional and non-fictional case studies that helps to create an understanding of accounting philosophies in real-world situations. In contrast to the more traditional research approach to a thesis, I was given 10 cases to dissect specific questions regarding economics, ethics, accounting methodologies, personal experiences and more. Dr. Dickinson led this course to allow time for presentations with accounting professionals in tandem with complex questions about films, readings, and cases that challenged us to think outside the box. We also participated in accounting case competitions to …


A Comprehensive Analysis Of Accounting Principles Through Case Studies, Meredith Mcdonald May 2021

A Comprehensive Analysis Of Accounting Principles Through Case Studies, Meredith Mcdonald

Honors Theses

The following thesis consists of eleven accounting case studies that were presented as the curriculum followed in the Accounting 420 class. Each case covers a different topic that in some way demonstrates the purpose and place of accounting theory in the current industry. This thesis exercised deep analysis of each accounting principle and therefore demonstrates a well-rounded understanding of topics covered. Each case study was completed under the direction of Dr. Victoria Dickinson in fulfillment of the requirements for The University of Mississippi, Sally McDonnell Barksdale Honors College, and the Patterson School of Accountancy ACCY 420 course in the 2019-2020 …


A Survey Of Financial Accounting Principles As Illustrated By Comprehensive Case Studies, Shelby D'Amico May 2021

A Survey Of Financial Accounting Principles As Illustrated By Comprehensive Case Studies, Shelby D'Amico

Honors Theses

This document is a compilation of a year of work under the direction of Dr. Victoria Dickinson as a part of the Accounting Practicum Program in accordance with the Sally McDonnell Barksdale Honors College. The eleven case studies that are completed and shown in this thesis are representative of numerous accounting principles and topics that are applicable in the real-world setting. The topics discussed cover a wide range of information such as Regulation Fair Disclosure and the presidential debates, all of which allow students to see how various accounting topics will present themselves in the professional world. Some cases were …


A Look At Financial Accounting Through Cases And Discussion, James Holman Buchanan May 2021

A Look At Financial Accounting Through Cases And Discussion, James Holman Buchanan

Honors Theses

This thesis is the collection of eleven case studies completed over the course of a year in the Patterson School of Accountancy under the direction of Dr. Victoria Dickinson. This collection of case studies covers various topics, but most topics relate to Financial Accounting in today’s world. Some of the topics of research include Britain’s exit from The European Union, an analysis of a public company’s Annual Report, and recent political discussions concerning the Electoral College. While most cases performed were research related, others were project-based such as obtaining a Certification from the Corporate Finance Institute in Excel and conducting …


Compilation Of Cases Investigating Principles Of Accounting, Celia Sullivan Apr 2021

Compilation Of Cases Investigating Principles Of Accounting, Celia Sullivan

Honors Theses

This thesis is composed of two semesters worth of investigative cases into different aspects of the accounting field. There are 10 cases that each offer a unique perspective on varying aspects of accounting as a profession. Each case posed a different issue or controversy in the profession and proposed answers to the questions asked. The thesis shows a well-rounded understanding of the applications of accounting and the Generally Accepted Principles of Accounting. These cases were created and completed within the Accounting 420 course taught by Professor Victoria Dickinson in the fall and spring semesters of 2020.


A Survey Of Accounting Case Studies, Maddie Dyess Apr 2021

A Survey Of Accounting Case Studies, Maddie Dyess

Honors Theses

The following document contains work done over the span of a year under the direction of Dr. Victoria Dickinson at the University of Mississippi in the Honors Accy 420 class. For the thesis requrement in accordance with the standards set by the Patterson School of Accountancy and the Sally McDonnell Barksdale Honors College, I was able to complete a set of case studies pertaining to accounting. The purpose of this research program is to help equip students pursuing a career in the accounting field through a variety of accounting topics. Some cases focus on accounting principles in accordance with GAAP, …


Exploration Of Accounting Topics, Rachel Sheffield Apr 2021

Exploration Of Accounting Topics, Rachel Sheffield

Honors Theses

This thesis compiles eleven case studies related to the modern economic and professional environment as they relate to accounting. Each case was completed over the course of one week and describes the challenges, details, and outcomes related to the issue at hand. Accounting is a broad and intricate field that intertwines business, the economy, the government, and the public. Investigating many of the issues that an accountant may face before entering a career in accountant has proven to be very beneficial in understanding the expansiveness of the work. Whether having a career in bookkeeping, audit, tax, advisory, or finance, accountants …


Honors Project, Zachary M. Murray Apr 2021

Honors Project, Zachary M. Murray

Honors Theses

Accounting is an essential function of the operation of all businesses. Accounting is a vital function in the internal operations of all businesses because it is used to manage all monetary transactions. The American Accounting Association defines accounting as, “the process of identifying, measuring, and communicating economic information to permit informed judgments and decisions by the users of the information” (American Accounting Association). In the United States, the market size of the accounting industry as measured by revenue is $110 billion (Statista). For as long as humanity has been participating in trade and the process of buying and selling goods …


The Dominance Of Masculinity: How The Expectation Of Stereotypical Gender Role Performance Undermines The Productivity Of Gay Men Working In Public Accounting Firms, Joshua Leinheiser Apr 2021

The Dominance Of Masculinity: How The Expectation Of Stereotypical Gender Role Performance Undermines The Productivity Of Gay Men Working In Public Accounting Firms, Joshua Leinheiser

Senior Theses

Discrimination against LGBTQ employees in business settings has been shown to be a problem and negatively affects these employees’ productivity and well-being. In particular, discrimination against gay and other queer men often stems from the view that homosexuality is emasculating and conflicts with traditional expectations of male gender performance. This is seen as undesirable in business since traditional masculinity is seen as useful due to its association with competitiveness and control.

The purpose of this study is to determine whether this paradigm extends to the workplaces of public accounting firms. A survey containing questions about gender, sexuality, gender expression, experiences …


An Exploration Of Case Studies Surrounding The Accounting Environment, Kaitlin Elizabeth Haines Apr 2021

An Exploration Of Case Studies Surrounding The Accounting Environment, Kaitlin Elizabeth Haines

Honors Theses

I formulated my thesis throughout my yearlong Accounting 420 and 421 class, an exclusive class for accounting majors in the Sally McDonnell Barksdale Honors College. Throughout the year we were assigned eleven different cases to complete, ranging from interviews, certifications, and in-depth case competitions.

Each case was selected to teach us a new accounting topic for the week. Our knowledge expanded by using real companies and financial statements, to prepare us for the future.

Instead of defending my thesis to the Sally McDonnell Barksdale Honors College, the class competed in two case competitions with Big 4 accounting firms. This unique …


Reliance On Algorithmic Evidence: The Joint Influence Of Measurement Uncertainty And Algorithm Adaptability, Jenny Ulla Jan 2021

Reliance On Algorithmic Evidence: The Joint Influence Of Measurement Uncertainty And Algorithm Adaptability, Jenny Ulla

Theses and Dissertations--Accountancy

Artificial intelligence (AI) systems’ capability is rapidly expanding to perform complex tasks once reserved only for humans. With machine learning algorithms, AI can learn and adapt as it encounters more data, which has enabled these systems to improve the quality of accounting estimates that traditionally have been more difficult for humans. Although AI systems’ capability to adapt has potential benefits, these systems also have become increasingly complex, making it difficult for individuals to understand the processes or algorithms these systems use to produce advice. Practitioners worry that when algorithms behave like “black boxes” this opacity may lead to a lack …


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.


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.


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.


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.


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.