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Articles 1 - 10 of 10
Full-Text Articles in Accounting
What Impact Did The Tcja Tax Cuts Have On The Manufacturing Sector?, Ryan Parker
What Impact Did The Tcja Tax Cuts Have On The Manufacturing Sector?, Ryan Parker
Accounting Undergraduate Honors Theses
Throughout this paper I will examine positive effects the Tax Cuts and Jobs Act of 2017 had on the manufacturing sector. To do this I begin by outlining the key provisions in the TCJA that directly benefit the manufacturing sector. This includes the corporate tax rate reduction from 35 percent to 21 percent, the changes to the repatriation tax for foreign funds, and the treatment for capital assets. I then analyze key metrics including pre-tax income, income tax provision, dividends, changes in retained earnings, and spending on property plant and equipment. I will show the interactions between the increase in …
Colgate-Palmolive Customer Development Finance Internship: A Collection Of Journals Entries & Testimonials Of Professional Development, Braden Byrum
Finance Undergraduate Honors Theses
This is a collection of journal entries and testimonials to professional development that I received from my internship with Colgate-Palmolive on the Walmart team. Over the span of three months it serves as a reflection on my purpose and inflictions throughout my day to day during my internship. The skills developed during this experience are monumental in professional development but also expand into my personal life. These themes are relevant to the life ahead of me and this collection will serve as an endorsement to that.
Inflatable Fall-Guard System, Ximiao Yang
Inflatable Fall-Guard System, Ximiao Yang
Accounting Undergraduate Honors Theses
This paper attempts to use a fall guard system created by the senior capstone team to run marketing research, accounting calculation, and financial analysis.
Audit Firms’ Response To Audit Failures: Evidence From Partner Resource Reallocation, Elizabeth Cowle
Audit Firms’ Response To Audit Failures: Evidence From Partner Resource Reallocation, Elizabeth Cowle
Graduate Theses and Dissertations
I investigate whether audit firms reallocate partner resources following restatement announcements and, consequently, whether a supply-side response is beneficial in mitigating the previously documented implications of realized audit failures. I find a positive association between prior period restatement announcements and the year-over-year percentage change in the number of engagement partners allocated to a local audit office. Further analysis suggests that a supply-side response is beneficial in mitigating the persistence of low-quality audits and lost market share. However, I also find some evidence suggesting that the reallocation of partner resources can be detrimental to audit quality at offices from which partners …
The First Sign: Detecting Future Financial Fraud From The Ipo Prospectus, Lisa Spadaccini Anderson
The First Sign: Detecting Future Financial Fraud From The Ipo Prospectus, Lisa Spadaccini Anderson
Graduate Theses and Dissertations
In this study, I examine whether it is possible to predict future financial statement fraud using disclosure content prior to the fraud. Specifically, I employ a machine learning algorithm to construct a unique measure based on the lexical cues embedded within a firm’s first public disclosure, the Management’s Discussion and Analysis section of the S-1 filing, during the Initial Public Offering process. I use this measure to predict whether a firm that is not already committing fraud will commit fraud within five years of the Initial Public Offering (IPO) that results in an Accounting or Enforcement Release (AAER). I find …
Firm-Level Analysis Of The Tax Cuts And Jobs Act On Capital Expenditures, Mason Westphal
Firm-Level Analysis Of The Tax Cuts And Jobs Act On Capital Expenditures, Mason Westphal
Accounting Undergraduate Honors Theses
This study investigates the firm-level consequences to capital expenditure levels from the passing of the Tax Cuts and Jobs Act of 2017 (TCJA). It theorized that favorable tax provisions in the TCJA would cause firms to increase their levels of capital expenditures. To test this hypothesis, the study analyzed the capital expenditure levels of public firms from 1986-2019 controlling for factors such as national gross domestic product (GDP) growth and used a dummy variable of reporting periods after 2018 to represent the effects of the TCJA. In contrast to the original hypothesis, the results demonstrate that the TCJA had a …
Auditor Information Spillovers And Company Operating Performance: Evidence From Targeted Auditor Switches, Tyler Kleppe
Auditor Information Spillovers And Company Operating Performance: Evidence From Targeted Auditor Switches, Tyler Kleppe
Graduate Theses and Dissertations
In this study, I examine whether companies realize operational benefits from making “targeted auditor switches” (i.e., engaging a new auditor recently dismissed by a competitor company). While prior work provides evidence consistent with companies perceiving that auditor information spillovers are costly, there is sparse extant evidence as to whether auditors actually do transfer operational information across companies. I find that companies that switch to a competitor’s former auditor realize significant subsequent improvements in operating performance, and I provide evidence that the association between targeted auditor switches and improvements in operating performance varies predictably with several across- and within-market factors. In …
Collaborative Speculation And Overvaluation: Evidence From Social Media, Adam Barrett Booker
Collaborative Speculation And Overvaluation: Evidence From Social Media, Adam Barrett Booker
Graduate Theses and Dissertations
I use data from StockTwits and Twitter to provide evidence that investor attention on social media in the period before earnings is related to short-term overvaluation, consistent with bullish investors herding around common information. In the 2 to 60 days after earnings, returns for companies in the highest quintile of pre-earnings announcement investor attention are 4.2 percent lower than those of companies in the lowest quintile. I find evidence that the negative post-earnings drift result found in this study is related to investors waiting until after earnings are announced to enact costly arbitrage strategies. I further examine intra- and inter-network …
Addressing Skills In An Analytics World: Proposals For The Accounting Department At The University Of Arkansas, Michael Griffin
Addressing Skills In An Analytics World: Proposals For The Accounting Department At The University Of Arkansas, Michael Griffin
Accounting Undergraduate Honors Theses
Since the publication of a special report by the American Accounting Association’s (AAA) Committee on the Future Structure, Content, and Scope of Accounting education in 1986, professionals and educators alike have been calling for a change to the accounting curriculum to better prepare the accounting graduate for the professional world. There is a stark division on which skill areas should be improved. That special report predicted “an accounting profession that will provide information for economic and social decisions, using sophisticated measurement and communication technologies applied to a substantially enlarged scope of phenomena” (AAA, 1986). AAA (1986) commented on how the …
Blockchain: Is It The Future Of Business?, Stuart Welsch
Blockchain: Is It The Future Of Business?, Stuart Welsch
Information Systems Undergraduate Honors Theses
Blockchain is one of these new and disruptive technologies being developed; it is predicted to change the landscape of business in an extremely similar fashion as the Internet did. In lay terms, blockchain is a new technology designed to secure privacy (Collins, 2016), cut out unnecessary middleman costs (Eha, 2017), dramatically lower the cost of transactions (Iansiti & Lakhani, 2009), lower transaction time (Underwood, 2016), and assist in making assets become more liquid and appealing (like cash) because they are more easily transferable (Paech, 2016). Blockchain functions like a ledger; it is able to keep track of an asset’s ownership …