Accounting Commons^™

Small And Mighty: An Analysis Of Foundational Aspects Of Small Family Firms And Their Corporate Social Responsibility, Ashlyn Crosby

Accounting Undergraduate Honors Theses

This thesis investigates the foundational aspects of small family firms to understand how their unique characteristics create differences among various types of firms. This review examines five key business components: operations, longevity, innovation, succession, and decision-making within these firms. The analysis in this report focuses on businesses that operate within the United States. When considering the American economic model, it is also vital to consider the corporate social responsibility (CSR) of small businesses and, due to its emergence as an integral aspect of contemporary business practices, the impact on society, the environment, and stakeholders. While CSR is frequently associated with …

Financial Advising Experience, Joshua Wittenauer

Finance Undergraduate Honors Theses

Building wealth can be easier with the help of a financial advisor. Wealth consists of assets and savings, and while there are many ways to save, there are some basic steps to get started:

1) Earn enough money to live and have some left over for saving. 2) Control your spending so you can save. 3) Invest your money in different assets – “Don’t put all your eggs in one basket.”

Theranos: Case Study And Examination Of The Fraud Triangle, Abbey Jennings

Finance Undergraduate Honors Theses

Fraud is a serious issue which carries significant implications. Fraud committed by top level managers is particularly grievous, as it ripples through a firm, harming the company’s shareholders, employees, and credibility, while posing a threat to individuals and society (Zahra, et al.). A common framework in auditing, the fraud triangle, outlines three factors that if present, increase the risk or enable fraud to occur. The three factors are incentive, opportunity, and rationalization to commit fraud (Barlow).

In 2018, the Securities and Exchange Commission (SEC) charged Elizabeth Holmes, founder and CEO of a supposedly groundbreaking health tech company, Theranos, with what …

The Determinants And Consequences Of Ceo Cheap Stock In Ipos, Michael Dennis Stuart

Graduate Theses and Dissertations

The term "cheap stock" describes undervalued stock options granted to CEOs and other key employees prior to initial public offerings (IPOs). Pre-IPO firms have incentives to issue cheap stock as compensation because it results in lower compensation expense on the income statement and in large cash windfalls to CEOs subsequent to the IPO. Because cheap stock results in an overstatement of earnings, the Securities and Exchange Commission frequently challenges the valuations of these grants, which makes cheap stock a key accounting issue in many IPOs. Using a sample of firms that completed IPOs between 2004 and 2007, I investigate the …

A Study Of Standard Setting And Productivity Measurements Using Learning Curves, Don William Finn

Graduate Theses and Dissertations

Performance standards encompass information characteristics which decay over time. Consequently, it is worthwhile to identify factors affecting information decay. In Chapter I, the objectives of this study were discussed. They are restated: (1) determine if production worker performance has changed over time, (2) provide broad guidelines and recommendations for production type industries concerning performance evaluation of employees during training, (3) find evidence that standards and environmental factors for production workers can be linked and provide information to the firm for budgeting and planning purposes, and (4) provide a basis for further research associated with identifying variables related to improving worker …