Business Commons^™

The Global Mindset Of Accounting Educators - A National Study, Jill Christopher, Danielle Foster, Chao Wen, Perry Haan

The North American Accounting Studies

There is a mandate for business educators to cultivate Global Mindset in their students. In the accounting discipline, employers explicitly state that they seek job candidates who demonstrate a Global Mindset. To many educators in the U.S., developing Global Mindset in their students is a bewildering challenge because their own Global Mindset may be weak in some aspects, and widely used accounting textbooks fall short in presenting ideological, socio-political, and cultural perspectives alternative to that of Anglo-American capitalism. This study surveyed accounting educators from U.S. institutions to evaluate their Global Mindset, identify common weaknesses in their Global Mindset, and provide …

Deloitte U.S. Strategic Analysis, Lucy Bazis

Honors Theses

Deloitte is a well-known public accounting firm that provides various services, such as audit, tax, and consulting. This analysis assesses the external forces affecting Deloitte utilizing a PESTEL analysis, the industry forces utilizing a Porter’s Five Forces analysis, the current strategy, competitive advantages, and the resources of capabilities of the firm. Based on the assessment, this paper gives strategic recommendations to remain the top of the accounting industry.

A Welfare Comparison Of Historical Cost And Fair Value Accounting Regimes, Palmer Edholm

All Graduate Plan B and other Reports, Spring 1920 to Spring 2023

With ongoing controversy concerning fair value and historical cost accounting, existing accounting theory is focused on intra-firm decision making and is thus deficient in addressing the issue of maximizing social welfare. I propose models of historical cost and fair value accounting regimes which are embedded in models of monopoly and oligopoly. This allows for social welfare implications. I find that historical cost results in greater expected profits for both monopolists and oligopolists. However, if the market is elastic enough, a fair value regimes is welfare enhancing. Whereas, if the market is inelastic enough, historical cost is welfare enhancing.

Bringing Excitement To Empirical Business Ethics Research: Thoughts On The Future Of Business Ethics, Mayowa T. Babalola, Matthijs Bal, Charles H. Cho, Lucia Garcia-Lorenzo, Omrane Guedhami, Hao Liang, Greg Shailer, Suzanne Van Gils

Research Collection Lee Kong Chian School Of Business

To commemorate 40 years since the founding of the Journal of Business Ethics, the editors-in-chief of the journal have invited the editors to provide commentaries on the future of business ethics. This essay comprises a selection of commentaries aimed at creating dialog around the theme Bringing Excitement to Empirical Business Ethics Research (inspired by the title of the commentary by Babalola and van Gils). These editors, considering the diversity of empirical approaches in business ethics, envisage a future in which quantitative business ethics research is more bold and innovative, as well as reflexive about its techniques, and dialog between quantitative …

Deshkan Ziibi Conservation Impact Bond Replication, Si Zhe Yuan

Undergraduate Student Research Internships Conference

Description of the work that I did the summer and its respective outcomes.

Applicability Of Blockchain Technology To The Normal Accounting Cycle, Williams Kwasi Peprah Ph.D., Reynaldo P. Abas Jr., Akwasi Ampofo

Faculty Publications

Blockchain technology is a distributed, unchangeable ledger that makes recording transactions and managing assets in a business network much easier and now a type of accounting software concerned with the transfer of asset ownership and the maintenance of an accurate financial ledger. Despite the numerous benefits of blockchain technology, there is no study on the applicability of blockchain technology to the normal accounting cycle in emerging economies in Africa. Thus, this paper provides general insights on how blockchain technology may be used in the normal accounting cycle in West Africa. The study adopted a qualitative research method and content analysis …

A Primer On The Income Tax Consequences Of The Ncaa’S Name, Image And Likeness (Nil) Earnings For College Athletes, Marena M. Messina, Frank M. Messina

Journal of Athlete Development and Experience

NCAA domestic college athletes can now financially benefit from their name, image, and likeness (NIL). The purpose of this article is to “educate” athletes on the new NIL rules in financial literacy. With new NIL income flowing to athletes, federal income tax consequences of these transactions must be addressed. This article results in a detailed introduction to the applicable federal tax rules regarding NIL income for athletes to stay in compliance with those laws. From understanding NIL income, to how the tax formula works, what tax forms apply, and what taxes may be due, this article provides a comprehensive toolkit …

Does Tax Curriculum Or Vita Participation Correlate With Improved Reg Section Cpa Exam Scores?, Sunshine Coombs, Sunshine Coombs

Honors College Theses

Abstract

Students who graduate with an accounting degree often take the Certified Public Accountant (CPA) exam to increase their earning potential and gain prestige within the accounting profession. The Regulation (REG) section of this exam exemplifies a student's knowledge in the United States’ tax filing system and makes up a quarter of the total exam. Accounting students often participate in Volunteer Income Tax Assistance (VITA) programs which may provide an avenue of preparation for the REG section of the CPA exam. This research aims to identify if there is a connection between universities that offer a VITA program and their …

Accounting Case Studies, Virginia Sudduth

Honors Theses

This thesis is a collection of accounting case studies completed during the 2020-2021 academic school year. Each case was assigned and reviewed by Dr. Victoria Dickinson in her honors independent study class. There are twelve cases that comprise this thesis including A Tale of Two Cities, Asset Concepts, Presidential Debate, Excel Course, Taxodus – Playing The Global Tax Avoidance Game, Business Interview, Case Competition – Earnings, Stock Price, and Analysis, and Financial Crisis of 2008. These cases cover a wide variety of topics that allowed me to apply concepts learned in my studies in order to solve complex accounting issues …

A Comprehensive Analysis Of The Fundamentals Of Financial Accounting Principles, Lele Goldsmith

Honors Theses

The purpose of this work depicts analysis into financial reporting and analyses of various topics related to the field of accounting, with an in depth analysis of a publicly traded company. All analyses were developed over the course of two semesters in a University of Mississippi Honors course of Accountancy Independent Study taught by Dr. Victoria Dickinson. This work is divided into 12 different case studies that each represent an evaluation of a different aspect related to the field of accounting. In order to do this, various resources were utilized to perform all necessary functions related to answering the questions …

Financial Accounting Case Studies, Amanda Arnold

Honors Theses

Accountancy 420 provided many opportunities to gain knowledge involving the application of financial accounting in real-world practice. The class involved a series of case studies, an opportunity to participate in a case study competition, as well as the opportunity to hear from various professionals throughout the realm of public accounting.

The case studies covered many areas involving the preparation of entering the field of accounting. Many case studies were geared towards career preparation such as determining location preferences, such as the Tale of Two Cities case study, and also gaining knowledge through first-hand accounts of an accountant in the Interview …

Case Studies: A Study Of Accounting Practices And Concepts, Anna Brock

Honors Theses

This accounting thesis includes multiple case studies on the topics of accounting principles, uses, and concepts. Throughout two semesters, research and contemplation have been conducted on various topics relating to accountancy. Case studies were conducted using different methods. Some were completed within a group, and the others were completed on their own. The methods were to reflect and enhance group work and conversation, as the accounting profession is a very social career.

The topics range from ethical decisions to a multiple-week case study performed with peers. The case study took place in the second semester, and I worked on a …

A Case-By-Case Study Of The Accounting Profession, Francena Sekul

Honors Theses

This thesis is the composite result of a year of guided study covering various areas of financial reporting. There are a total of twelve case studies included in this thesis. Five of the case studies relate to a case competition that was created by Dr. Victoria Dickinson for her Honors Accy 402 class. For the case competition, I worked with a group of four other honors accounting students to put together a case for the Coca-Cola Company. We did a thorough analysis of the company and prepared audit, tax, and advisory strategies that would benefit Coca-Cola. To conclude our case …

A Collection Of Financial Accounting Case Studies, Evelyn Rowan

Honors Theses

Throughout my two semesters in ACCY 420, taught by Dr. Victoria Dickinson, I wrote my thesis for the Sally McDonnell Barksdale Honors College. Throughout this class we analyzed different case studies, completed an excel certification, participated in a case competition, and listened to presentations from different accounting firms.

Each case study helped me gain knowledge in different accounting topics in the real world. We read articles, watched a movie, watched a presidential debate, and conducted an interview with an accounting professional to complete the case studies.

For the case competition our class was divided into teams of four to five …

An Investigation Of Accounting Matters Through An Accumulation Of Case Studies, Sean Fitzhenry

Honors Theses

The following thesis is a compilation of case studies concerning assorted accounting topics. The studies range in subject from an interview with an inspiring business professional to discerning potential financial and accounting solutions for the massive global company, Google, and many more.

A Study Of Public Accounting And Related Economic Concepts, Seth Gerus

Honors Theses

This thesis consists of several case studies relating to different topics within the world of accounting. These cases were completed as assignments within the thesis practicum class taught by Dr. Victoria Dickinson. Each case pertains to a different accounting-related topic, and topics include the fundamentals of accounting as well as recent events in the business world. The thesis also includes a five-week long case competition in which students were put into groups to present Audit, Tax, and Advisory strategies for companies headquartered in the United States. Each of these cases were completed during the course of the Fall 2020 and …

Practicum In The Study Of Financial Accounting, Laine Keel

Honors Theses

This paper was intended to be a practicum in the study of financial accounting. The different sections encompass many distinct aspects of the field and was completed over two semesters. Each section had a goal to investigate a specific area related to accounting, and my mission was to focus on this area and express my thoughts on the section. To do this, I would explain how each topic was related to accounting and how that would affect me in my future positions – often alone but sometimes as a part of a group. Additionally, this deep dive into the various …

Case Studies For Accountancy, Davis Judd

Honors Theses

This Thesis is a combination of 11 case studies written over the course of my junior year. Roughly half of these case studies were completed by myself. Case study two was completed as a group that included David Dykes, Noah Nix, and Sean Fitzhenry. Case studies six through ten were completed with Avery Andress, Josh Pearson, Olivia Meyer, and Shivani Chaudhary. These studies challenged us to research a public company and provide services for auditing, tax, and consulting. The remaining studies were a variety of research-based cases to better prepare us for the professional world. Some were more personalized to …

Accounting Case Studies, Jack Mcinnis

Honors Theses

Accounting Case Studies is a compilation of independent case studies performed during the Honors Accounting 420 class. The case studies consisted of multiple performed individually, and a case competition with an assigned group. The case studies I performed individually consist of an assessment between the two cities I was interested in beginning my career in, a case study about the presidential debate in 2020, an evaluation of the optimal corporate tax, a mentorship interview, and an analysis of the 2008 housing crisis in the United States. My group for the case study included my fellow classmates; Francena Sekul, Caitlyn Henry, …

Case Studies In Accountancy, Michael Keene

Honors Theses

Case Studies in Accountancy is a compilation of case studies completed in fulfillment of ACCY 420. My cases are titled as followed: A Tale of Two Cities, Financial Statements, Presidential Debate, Tax Cuts and Job Act and Taxodus, Professional Interview, Financial Crisis, Case Competition Amazon Overview, Case Competition Amazon Audit Analyst, Case Competition Amazon Tax Advisor, Case Competition Amazon Advisory Consultant and Case Competition Amazon’s Equity Position. These cases covered a variety of topics in the world of accountancy as well as touching on our personal lives. In the first semester of the course, cases were typically individual before moving …

Comprehensive Review Of Accounting: A Case-By-Case Study, Cristina Trefry

Honors Theses

This thesis was prepared to investigate a variety of accounting scenarios to further learn and challenge student’s notion of accounting. These accounting scenarios were in the form of 11 case studies done over the course of September 2020 to April 2021. These case studies highlighted a wide variety of accounting concepts, and even challenged students to a case competition highlighted in cases 6 through 10. These case studies not only challenged students to think about accounting concepts in a different light, but also to learn more about the field they are going into through personalized cases. These personalized cases allowed …

Downfalls Of Economy Leading Small Businesses: A Study Of Corrective Actions, Alexis N. Davis

Honors College Theses

This study explores the significance of inappropriate accounting procedures and their detrimental effects on small businesses. This conceptual study is centered around small business decisions made by decision makers with weak understanding of financial literacy. The study highlights a series of improvements to weak internal controls that are not uncommon in small businesses.

Escaping From The Dilemma Of Corporate Bribery, Singapore Management University

Perspectives@SMU

CUHK research finds firms located in regions with more corruption cases protect themselves by speeding the recognition of bad news and delaying the recognition of good news

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.

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, …

Nsu Huizenga School Of Business And Entrepreneurship 2021-2022 Graduate Catalog, Nova Southeastern University

Huizenga Postgraduate Course Catalogs

No abstract provided.

Finance And Accounting Dual-Degree Proposal, Meghan Finley

Senior Honors Projects

No abstract provided.

Public Accounting Firm Statement Analysis: A Predictive Model To Identify Semantic Criteria To Enhance Firm Discussion Addressing Racial Injustice, Courtney Rochelle Lam

Chancellor’s Honors Program Projects

No abstract provided.

Collection Of Accountancy Case Studies, Adam Lalejini

Honors Theses

The following collection of case studies examines various personal and professional topics in accounting. These topics range from personal research and reflection on important topics within the profession to a comprehensive case competition focusing on The Coca-Cola Company. Throughout the collection, theoretical accounting frameworks and solutions are applied to real world scenarios. In addition to theoretical frameworks, financial statements and relevant outside sources are used with applicable.

Developing Future-Ready Talent Through ‘Real-World’ Digital Projects, Gary Pan, Benjamin Huan Zhou Lee, Yuanto Kusnadi

Research Collection School Of Accountancy

A close collaboration between university and industry partners through ‘real-world’ digital projects could help develop future-ready accountants