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Full-Text Articles in Accounting

Typical Tax-Return Situations For Discussion By Members Of State Societies Of Cpas, American Institute Of Certified Public Accountants. Committee On Ethics Of Tax Practice May 2024

Typical Tax-Return Situations For Discussion By Members Of State Societies Of Cpas, American Institute Of Certified Public Accountants. Committee On Ethics Of Tax Practice

Guides, Handbooks and Manuals

No abstract provided.


An Analysis Of Key Financial Accounting Topics, Alec White May 2023

An Analysis Of Key Financial Accounting Topics, Alec White

Honors Theses

The Accounting Capstone Project is to design to help accounting students consider problems throughout the accounting industry. To accomplish this, students will complete several case studies dealing with areas of financial reporting. My group and I decided to present potential tax-saving strategies for Apple Inc.


2021-2022 Accounting Practicum: A Sequence Of Financial Accounting Case Studies, Virginia Barksdale May 2023

2021-2022 Accounting Practicum: A Sequence Of Financial Accounting Case Studies, Virginia Barksdale

Honors Theses

The following set of financial accounting case studies represents two semesters of work under Dr. Victoria Dickinson at the University of Mississippi’s Patterson School of Accountancy. As is customary for the Honors Accounting Practicum, subjects covered included current events – e.g., the anniversary of 9-11 and the COVID-19 pandemic – as well as the conceptual frameworks of different financial accounting disciplines. Some cases were more research focused while others involved specific deliverables relevant to the topic of the week. All case studies required the integration of knowledge from past coursework with the knowledge gained through the cases themselves. The work …


Accounting Case Studies, Virginia Sudduth May 2022

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 …


Case Studies: A Study Of Accounting Practices And Concepts, Anna Brock May 2022

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 …


Case Studies In Accountancy, Michael Keene May 2022

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 …


The Influence Of Culture On The Accounting Profession: An Investigation Into The Implementation Of The Oecd's Inclusive Framework On Beps In The United States And Germany, Vivian Francis May 2022

The Influence Of Culture On The Accounting Profession: An Investigation Into The Implementation Of The Oecd's Inclusive Framework On Beps In The United States And Germany, Vivian Francis

Honors Theses

This research investigates the United States and Germany’s implementation of the OECD’s Inclusive Framework on BEPS and assesses the degree to which each country’s response was influenced by its culture. The objective of this research is to present a perspective on how international accounting regulations can take cultural characteristics into consideration in order to produce their desired outcomes. For the purpose of this thesis culture is defined and quantified through the framework developed by Geert Hofstede. Furthermore, this thesis investigates the relationship between the neoliberal political paradigm and the role of culture in accounting. This research uses a combination of …


Analysis Of Accounting: A Series Of Case Studies Examining Relevant Topics And Concepts, Jermaine Barnes Jr May 2022

Analysis Of Accounting: A Series Of Case Studies Examining Relevant Topics And Concepts, Jermaine Barnes Jr

Honors Theses

This thesis is a compilation of various case studies addressing relevant issues and concepts within the field of accounting. It is composed of twelve cases designed to address and analyze numerous topics that are currently relevant to the field of accounting and my future career within this field. The information presented herein addresses a wide range of necessary skills and knowledge applicable to this field, and this information was gathered through analysis and documentation of a multitude of topics, such as the Financial Crisis of 2008, the first presidential debate of the 2020 election, the various demographical trends of cities …


Regulations For The Circulating Library, American Institute Of Certified Public Accountants. Library Jul 2021

Regulations For The Circulating Library, American Institute Of Certified Public Accountants. Library

Guides, Handbooks and Manuals

No abstract provided.


Letter To Firms And Practitioners Re: Questionnaire Covering The Field Administration Of The Internal Revenue Service, American Institute Of Accountants. Committee On Federal Taxation. Subcommittee On Tax Administration Jun 2021

Letter To Firms And Practitioners Re: Questionnaire Covering The Field Administration Of The Internal Revenue Service, American Institute Of Accountants. Committee On Federal Taxation. Subcommittee On Tax Administration

Guides, Handbooks and Manuals

No abstract provided.


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 …


An Analysis Of Cases Demonstrating Financial Accounting Fundamentals, Matthew Conroy Apr 2021

An Analysis Of Cases Demonstrating Financial Accounting Fundamentals, Matthew Conroy

Honors Theses

The purpose of this paper is to analyze key financial accounting fundamentals through the completion of case studies administered during the 2020-2021 academic school year. These case studies have included in-depth analysis designed to provide insight into accounting topics that transcends what was learned through prior academic instruction. Over the last year, these cases have provided more practical applications of topics including taxation, financial reporting, investment decisions, and thorough analysis of a company through a mock case study presented in front of industry professionals. Ultimately, these case studies have afforded me the opportunity to develop my knowledge of financial accounting …


Tax Advice Now At Your Finger Tips, American Institute Of Certified Public Accountants (Aicpa) Mar 2021

Tax Advice Now At Your Finger Tips, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Financial Assistance To Doctoral Candidates In Accounting; Grants-In-Aid For Doctoral Dissertations In Accounting, American Institute Of Certified Public Accountants. Relations With Educators Division Feb 2021

Financial Assistance To Doctoral Candidates In Accounting; Grants-In-Aid For Doctoral Dissertations In Accounting, American Institute Of Certified Public Accountants. Relations With Educators Division

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Local Firm Practice Management Consultation Program: Map, American Institute Of Certified Public Accountants (Aicpa) Jan 2021

Aicpa Local Firm Practice Management Consultation Program: Map, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Project Task Force - Conceptual Framework, Independence Standards Board Jan 2021

Project Task Force - Conceptual Framework, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Cpa Vision: 2011 And Beyond,; Focus On The Horizon [Brochure], American Institute Of Certified Public Accountants (Aicpa) Dec 2020

Cpa Vision: 2011 And Beyond,; Focus On The Horizon [Brochure], American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Accounting Resource Center Manual, American Institute Of Certified Public Accountants.Small Business Development Committee Dec 2020

Accounting Resource Center Manual, American Institute Of Certified Public Accountants.Small Business Development Committee

Guides, Handbooks and Manuals

No abstract provided.


Accounting. The One Degree With 360 Degrees Of Opportunities, American Institute Of Certified Public Accountants (Aicpa) Oct 2020

Accounting. The One Degree With 360 Degrees Of Opportunities, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Simplified Classification And Cataloging Rules (From The Aicpa Library Manual), American Institute Of Certified Public Accountants (Aicpa) Oct 2020

Simplified Classification And Cataloging Rules (From The Aicpa Library Manual), American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Naars, National Automated Accouning Research System, American Institute Of Certified Public Accountants (Aicpa) Jun 2020

Naars, National Automated Accouning Research System, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Comprehensive Case Studies Of Financial Reporting Principles And Professional Development Topics, Caroline Bailey May 2020

Comprehensive Case Studies Of Financial Reporting Principles And Professional Development Topics, Caroline Bailey

Honors Theses

The purpose of this paper was to investigate financial reporting and professional development topics through the analysis of twelve original cases. The following case studies were completed over the course of a nine months in an independent study class in fulfillment of the requirements of the Sally McDonnell Barksdale Honors College, under the direction of Dr. Victoria Dickinson. Topics looked at included, but were not limited to, data analytic software, the creation of basic financial statements, treatment of various types of debt securities sales, and capitalization v. expensing of costs. Each case study introduced a new topic centered around a …


The 2017 Tax Cuts And Jobs Act: Analyzing Its Financial Impact On Division I Universities, Judge Nash Mcwithey May 2020

The 2017 Tax Cuts And Jobs Act: Analyzing Its Financial Impact On Division I Universities, Judge Nash Mcwithey

Honors Theses

The Tax Cuts and Jobs Act has had a substantial impact in the United States since its inception in 2017. This tax code overhaul has had a profound effect on the way Division I universities operate their athletic department operations and fundraising efforts. By creating new channels of federal tax revenues and eliminating deductions, such as the “80/20” premium seating deduction that has been used by universities, athletic programs have already begun to see a shift in how they must operate. This modification is done in order to avoid any major repercussions from the new tax code. This thesis discusses …


What Else Can Financial Statements Tell You?, American Institute Of Certified Public Accountants (Aicpa) Feb 2020

What Else Can Financial Statements Tell You?, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Internal Audit Policy Statement, American Institute Of Certified Public Accountants. Internal Audit Division, Jerry Cicalese Jan 2020

Internal Audit Policy Statement, American Institute Of Certified Public Accountants. Internal Audit Division, Jerry Cicalese

Guides, Handbooks and Manuals

No abstract provided.


Mscpa Centennial History: A Century Of Cpas In Mississippi, James W. Davis, Dale L. Flesher, Annette Pridgen, Mississippi Society Of Certified Public Accountants Jan 2020

Mscpa Centennial History: A Century Of Cpas In Mississippi, James W. Davis, Dale L. Flesher, Annette Pridgen, Mississippi Society Of Certified Public Accountants

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


What Is Income? [Pattern Speech], American Institute Of Accountants Dec 2019

What Is Income? [Pattern Speech], American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


What Is Income? [Pattern Speech], American Institute Of Accountants Dec 2019

What Is Income? [Pattern Speech], American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


Haskins & Sells Service Classification, John Raymond Wildman Jul 2019

Haskins & Sells Service Classification, John Raymond Wildman

Haskins and Sells Publications

Original typescript from Haskins & Sells;


Part Which Accounting Has Played In The Development Of Modern Industry, John Raymond Wildman Jul 2019

Part Which Accounting Has Played In The Development Of Modern Industry, John Raymond Wildman

Haskins and Sells Publications

No abstract provided.