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Articles 361 - 390 of 479
Full-Text Articles in Accounting
Will The New “Aggregate Estimate” Method Affect The Fica Tax Liability Of Restaurants?, Terry Jackson, Dr. Ron Worsham
Will The New “Aggregate Estimate” Method Affect The Fica Tax Liability Of Restaurants?, Terry Jackson, Dr. Ron Worsham
Journal of Undergraduate Research
In the past year, a landmark Supreme Court decision changed the way restaurants calculate social security taxes related to employee tips. In the case of the United States v. Fior D’Italia, Inc. [2002-1 USTC ¶50,459], the Supreme Court ruled against Fior D’ Italia, Inc. by concluding that the IRS properly computed their social security tax liability, even though the IRS utilized a new “aggregate estimate” method. This new aggregate estimate method puts restaurants at risk of paying higher social security taxes. From examining data of restaurants in the Salt Lake area, there is no conclusive evidence that this ruling has …
Entrepreneurial Success Factors, Bryant D. Blanchard, Dr. Ervin Black
Entrepreneurial Success Factors, Bryant D. Blanchard, Dr. Ervin Black
Journal of Undergraduate Research
Every company has an entrepreneurial beginning. Some companies grow into huge corporations that provide thousands of jobs and generate millions in tax revenue, while other companies remain small and fight to stay in business from year to year. This observation prompts the question: What factors are influential in determining if a company will be successful? Success, for our purpose, is measured by the company’s ability to persist over time and provide jobs. By this definition, both the large multinational corporations and the small “Mom & Pop” businesses are successful, if they continue to provide jobs. The Small Business Administration (SBA) …
Nonverbal Cues Auditors Can Use To Detect Deceit, Brandon B. Buhler, Dr. W. Jeff Wilks
Nonverbal Cues Auditors Can Use To Detect Deceit, Brandon B. Buhler, Dr. W. Jeff Wilks
Journal of Undergraduate Research
Over the past few years, investors in Corporate America have witnessed a rise in financial fraud. With escalating frauds in the business world, investors are more determined to gain assurance from the auditors of the financial statements. The Sarbanes-Oxley Act of 2002 also increased legislative pressures on auditors to detect fraud.
Accounting Fraud: Case Studies That Prepare Business Students To Defend Themselves From Unethical Colleagues, Stephen P. Hunt, Dr. Steve Albrecht
Accounting Fraud: Case Studies That Prepare Business Students To Defend Themselves From Unethical Colleagues, Stephen P. Hunt, Dr. Steve Albrecht
Journal of Undergraduate Research
Most business students will eventually work with an unethical colleague whose schemes must ultimately crumble. The unethical person could drag his coworkers and his company down with him. We must prepare today’s business students (tomorrow’s executives) to save their own names and rescue their companie s when that day comes.
Computer Skill Demand In Central America, Tim G. Lovell, Dr. Robert Jackson
Computer Skill Demand In Central America, Tim G. Lovell, Dr. Robert Jackson
Journal of Undergraduate Research
Trade schools owned and operated by members of the church and organized for the intent to train return missionaries are becoming increasingly common in developing countries. One such school Fundet, located in Guatemala, boasts a student body representative of all Central America. Fundet offers six majors including its most popular in computer skills. As a technical school, Fundet focuses on teaching readily applicable skills that will allow alumni to secure employment in their field immediately after graduation.
The Value To Foreign Companies To List On Us Stock Markets, Jaron H. Wilde, Dr. Erv Black, Peter Johnson
The Value To Foreign Companies To List On Us Stock Markets, Jaron H. Wilde, Dr. Erv Black, Peter Johnson
Journal of Undergraduate Research
US Stock markets are stable, highly liquid, and wealthy. To benefit from the resources these markets potentially provide many domestic and foreign companies seek to be listed on a US stock exchange. All companies wishing to list must first register with the Securities and Exchange Commission (“SEC”), which regulates listed companies to protect investors and creditors. The SEC requires companies to produce financial statements that demonstrate their financial health and status. These financial statements must meet standards established in US GAAP (Generally Accepted Accounting Principles). Independent auditors audit the statements and attest whether they comply with GAAP.
Motivating Content Contributions To Online Communities: Towards A More Comprehensive Theory, David Olsen, Dr. Conan Albrecht
Motivating Content Contributions To Online Communities: Towards A More Comprehensive Theory, David Olsen, Dr. Conan Albrecht
Journal of Undergraduate Research
Administrators of online groups face challenges in making their information attractive to users. Large groups with a lot of information must attract new users while retaining current users. Because users of large groups can get overwhelmed by the volume of information available, they key to the group’s success is attracting high-quality and easily-searched comments. To deal with the challenges of information usefulness and relevance, groups have adopted rating systems and search engines, respectively. I hope to determine whether or not rating systems really do lead to high-quality information.
Motivating Content Contributions To Online Communities: Towards A More Comprehensive Theory, David Olsen, Dr. Conan Albrecht
Motivating Content Contributions To Online Communities: Towards A More Comprehensive Theory, David Olsen, Dr. Conan Albrecht
Journal of Undergraduate Research
Administrators of online groups face challenges in making their information attractive to users. Large groups with a lot of information must attract new users while retaining current users. Because users of large groups can get overwhelmed by the volume of information available, they key to the group’s success is attracting high-quality and easily-searched comments. To deal with the challenges of information usefulness and relevance, groups have adopted rating systems and search engines, respectively. I hope to determine whether or not rating systems really do lead to high-quality information.
Outsourcing The Internal Audit Function And Other Factors Affecting The External Auditor’S Reliance Decision, David Wood, Dr. Douglas F. Prawitt
Outsourcing The Internal Audit Function And Other Factors Affecting The External Auditor’S Reliance Decision, David Wood, Dr. Douglas F. Prawitt
Journal of Undergraduate Research
Internal audit has undergone significant changes in the last few years. In particular, outsourcing of the internal audit function (IAF), often to large CPA firms, has grown in popularity as companies seek to reduce costs and to focus on core business competencies. While third-party providers claim to offer comparable or superior services to those of in-house IAFs (for example see Moss Adams 2005), the Institute of Internal Auditors (IIA) maintains that an IAF “housed internally within the organization (IIA 1998)” is the ideal structure for internal auditors.
Sab 101 And The Quality Of Earnings, Kevin Rasmussen, Dr. Theodore Christensen
Sab 101 And The Quality Of Earnings, Kevin Rasmussen, Dr. Theodore Christensen
Journal of Undergraduate Research
On December 3, 1999 the Securities and Exchange Commission (SEC) issued an important accounting regulation, Staff Accounting Bulletin 101 (SAB 101), in response to concerns that many publicly traded companies were recognizing revenues inappropriately. Prior to the release of SAB 101 many investors and Wall Street analysts suspected that companies had the ability to manipulate their reported earnings numbers by inflating their sales figures. This new regulation is a direct signal that the SEC felt companies were too liberal in their policies for recording revenues since the purpose of SAB 101 is to provide clear instructions and restrictions on when …
Outsourcing The Internal Audit Function And Other Factors Affecting The External Auditor’S Reliance Decision, David Wood, Dr. Douglas F. Prawitt
Outsourcing The Internal Audit Function And Other Factors Affecting The External Auditor’S Reliance Decision, David Wood, Dr. Douglas F. Prawitt
Journal of Undergraduate Research
Internal audit has undergone significant changes in the last few years. In particular, outsourcing of the internal audit function (IAF), often to large CPA firms, has grown in popularity as companies seek to reduce costs and to focus on core business competencies. While third-party providers claim to offer comparable or superior services to those of in-house IAFs (for example see Moss Adams 2005), the Institute of Internal Auditors (IIA) maintains that an IAF “housed internally within the organization (IIA 1998)” is the ideal structure for internal auditors.
The Sarbanes-Oxley Act Of 2002: Impact On Auditor Switching And Quality Of Audit Effort, Shannon Detling, Dr. F. Greg Burton
The Sarbanes-Oxley Act Of 2002: Impact On Auditor Switching And Quality Of Audit Effort, Shannon Detling, Dr. F. Greg Burton
Journal of Undergraduate Research
In the early 21st century, public confidence in corporate America faltered considerably following the demise of Enron, Inc., Arthur Andersen, LLP and other businesses. The United States government responded to the outbreak of corporate scandals with several legislative actions. The main thrust of legislative effort was the creation of the Sarbanes-Oxley Act of 2002 (SOX).
Sab 101 And The Quality Of Earnings, Kevin Rasmussen, Dr. Theodore Christensen
Sab 101 And The Quality Of Earnings, Kevin Rasmussen, Dr. Theodore Christensen
Journal of Undergraduate Research
On December 3, 1999 the Securities and Exchange Commission (SEC) issued an important accounting regulation, Staff Accounting Bulletin 101 (SAB 101), in response to concerns that many publicly traded companies were recognizing revenues inappropriately. Prior to the release of SAB 101 many investors and Wall Street analysts suspected that companies had the ability to manipulate their reported earnings numbers by inflating their sales figures. This new regulation is a direct signal that the SEC felt companies were too liberal in their policies for recording revenues since the purpose of SAB 101 is to provide clear instructions and restrictions on when …
Variable Interest Entity Disclosure A Look At Financial Firms And The Disclosure Of Vie’S, Brandon Seiter, Dr. Kay Stice
Variable Interest Entity Disclosure A Look At Financial Firms And The Disclosure Of Vie’S, Brandon Seiter, Dr. Kay Stice
Journal of Undergraduate Research
In 2002 the FASB, which sets all accounting standards for US publicly traded companies, met with its international counterpart the IASB in what is know as the Norwalk Agreement. The two organizations released a joint statement announcing their intentions to create a project that would converge the two accounting standards. It was my goal to understand how the convergence process was coming along. Originally I planned to look at foreign companies’ 20-F forms, a reconciliation from their foreign GAAP to US GAAP. Unfortunately as I started looking at several 20-F forms I realized that only recently have companies adopted IFRS …
How Background And Text Colors Affect Consumers Perceptions Of Trust In An Ecommerce Environment, Greg Moody, Dr. Paul Benjamin Lowry
How Background And Text Colors Affect Consumers Perceptions Of Trust In An Ecommerce Environment, Greg Moody, Dr. Paul Benjamin Lowry
Journal of Undergraduate Research
As e-business grows, it becomes imperative that businesses create usable, aesthetically pleasing websites to increase user satisfaction and transactions. Several disciplines have researched the effects of color on people, but only limited research has examined the effects of color use in websites. This paper provides direction for researchers and practitioners in designing websites that correctly implement color. First, we review color research from the disciplines of physiology, psychology, marketing, and sociology. Next, we discuss some of the current practitioner guidelines for website color use and then integrate existing theoretical color research into a theoretical model for use in guiding future …
Variable Interest Entity Disclosure A Look At Financial Firms And The Disclosure Of Vie’S, Brandon Seiter, Dr. Kay Stice
Variable Interest Entity Disclosure A Look At Financial Firms And The Disclosure Of Vie’S, Brandon Seiter, Dr. Kay Stice
Journal of Undergraduate Research
In 2002 the FASB, which sets all accounting standards for US publicly traded companies, met with its international counterpart the IASB in what is know as the Norwalk Agreement. The two organizations released a joint statement announcing their intentions to create a project that would converge the two accounting standards. It was my goal to understand how the convergence process was coming along. Originally I planned to look at foreign companies’ 20-F forms, a reconciliation from their foreign GAAP to US GAAP. Unfortunately as I started looking at several 20-F forms I realized that only recently have companies adopted IFRS …
The Effect Of Color Contrast On Consumer Trust In An E-Commerce Setting, Taylor Wells, Dr. Paul Benjamin Lowry
The Effect Of Color Contrast On Consumer Trust In An E-Commerce Setting, Taylor Wells, Dr. Paul Benjamin Lowry
Journal of Undergraduate Research
As e-business is becoming an increasingly important part of the world economy, businesses are looking for methods and strategies to increase visitation to their websites and more importantly positively affect purchase intentions. One strategy for increasing purchase intention that has been found effective is to increase consumer trust with websites; websites that generate higher levels of consumer trust tend to have higher hit rates and purchase. Although trust is a complex and multidimensional construct, one study has suggested that color can have an effect on trust with websites (Kim & Moon, 1998). To further understand this phenomenon, the relationship between …
Pro Forma Earnings: Distinguishing The Good From The Bad, Samuel Mautz, Dr. Ted Christensen
Pro Forma Earnings: Distinguishing The Good From The Bad, Samuel Mautz, Dr. Ted Christensen
Journal of Undergraduate Research
The financial press has reported considerable disagreement during the past several years about the proliferation of non-standard profitability measures, generally known as ‘pro forma’ earnings. Pro forma earnings are normally defined as standard earnings adjusted for items that managers deem to be ‘one-time’ in nature or non-representative of future earnings (Weil, 2001) and are reported in the same earnings press release with the audited income number calculated according to generally accepted accounting principles (GAAP).
Comparison Of Earnings Adjustments Made By Management And Financial Analysts, Dirk Black, Dr. Ted Christensen
Comparison Of Earnings Adjustments Made By Management And Financial Analysts, Dirk Black, Dr. Ted Christensen
Journal of Undergraduate Research
Pro forma reporting has received significant attention from managers, regulators, and researchers in recent years. Pro forma reporting occurs when managers adjust earnings for certain “one-time” items allegedly to present earnings that are more representative of the “core” operations of their firms. In addition, analysts make adjustments to reported earnings to arrive at earnings per share estimates. Prior research has examined various aspects of pro forma reporting. Bhattacharya, et al., 2006 and Frederickson and Miller, 2004 find that investment decisions of ordinary, retail investors are affected by pro forma earnings while those of professional investors are not. Different proxies exist …
Predicting Managers’ Propensity To Issue Earnings Forecasts, Bryan Garden, Dr. Ted Christensen
Predicting Managers’ Propensity To Issue Earnings Forecasts, Bryan Garden, Dr. Ted Christensen
Journal of Undergraduate Research
In addition to mandatory disclosures such as SEC filings, managers have the option of disclosing information voluntarily to the public. Press releases and conference calls are two ways managers often reveal information to the market, and one of the most important disclosures made through these venues is the forecast of future earnings. Prior research has found that investors rely on information received from management earnings forecasts (MEFs). Since managers are involved in the day-to-day activities of their companies, they have access to important “insider information.” As a result, investors rely heavily on this information in forming expectations about the company. …
Comparison Of Companies Issuing Pro-Forma Earnings And Restatements, Robert Jenson, Dr. Ted Christensen
Comparison Of Companies Issuing Pro-Forma Earnings And Restatements, Robert Jenson, Dr. Ted Christensen
Journal of Undergraduate Research
In recent years, companies have increasingly released financial performance numbers in addition to those required under generally accepted accounting principles (“GAAP”). These adjusted, or pro-forma earnings, have been a way for management to report earnings without extraordinary, one-time, or other items. Previous research suggests that management may use these pro-forma numbers to meet benchmarks such as analysts’ expectations when GAAP measurements fall short of these expectations.1 In addition, there are companies which – due to misstatements resulting from accounting errors or even fraud – are required to restate their earnings. These companies may have reported inflated earnings to reach benchmarks, …
What Makes An Accountant? A Longitudinal Study Of Students Entering The Profession, Kari Joseph Olsen, Dr. Monte Swain
What Makes An Accountant? A Longitudinal Study Of Students Entering The Profession, Kari Joseph Olsen, Dr. Monte Swain
Journal of Undergraduate Research
The goal of our project is to improve accounting education and career advisement for students. Our project has its roots in the growing demand in the accounting profession for people with dynamic analytical and interpersonal skills. We believe that through improved accounting courses and career advisement, BYU students in particular, will be better prepared to be successful in their chosen careers.
Family Histories And Genealogies Over The Internet: What Is Now Available, Thomas O. Meservy, Dr. Rayman D. Meservy
Family Histories And Genealogies Over The Internet: What Is Now Available, Thomas O. Meservy, Dr. Rayman D. Meservy
Journal of Undergraduate Research
The objective of my research is to determine how to effectively organize and distribute family histories and genealogies over the Internet. I am interfacing the genealogical files using the PAF standard, which was produced by the LDS church, onto the Internet. The information and standards which are available on the Internet are being combined with the most effective method of producing a user-friendly front end to provide an ideal system for genealogical exchange, distribution, and collaboration.
Family Histories And Genealogies Over The Internet: What Is Now Available, Thomas O. Meservy, Dr. Rayman D. Meservy
Family Histories And Genealogies Over The Internet: What Is Now Available, Thomas O. Meservy, Dr. Rayman D. Meservy
Journal of Undergraduate Research
The objective of my research is to determine how to effectively organize and distribute family histories and genealogies over the Internet. I am interfacing the genealogical files using the PAF standard, which was produced by the LDS church, onto the Internet. The information and standards which are available on the Internet are being combined with the most effective method of producing a user-friendly front end to provide an ideal system for genealogical exchange, distribution, and collaboration.
An Osa Model For The Optometry Field, Conan C. Albrecht, Dr. Stephen W. Liddle
An Osa Model For The Optometry Field, Conan C. Albrecht, Dr. Stephen W. Liddle
Journal of Undergraduate Research
Many health fields have progressed slowly in the area of computer systems. My research focused on these systems specifically on the optometry health field. Many problems exist with the current systems available to optometrists. This fact is evident by their current use; a survey of ten optometry offices revealed the following distribution:
An Osa Model For The Optometry Field, Conan C. Albrecht, Dr. Stephen W. Liddle
An Osa Model For The Optometry Field, Conan C. Albrecht, Dr. Stephen W. Liddle
Journal of Undergraduate Research
Many health fields have progressed slowly in the area of computer systems. My research focused on these systems specifically on the optometry health field. Many problems exist with the current systems available to optometrists. This fact is evident by their current use; a survey of ten optometry offices revealed the following distribution:
The Market For High-Tech Skills And The Business Student, Milen E. Marinov, Dr. J. Owen Cherrington
The Market For High-Tech Skills And The Business Student, Milen E. Marinov, Dr. J. Owen Cherrington
Journal of Undergraduate Research
Being granted the ORCA scholarship I started researching information technology (IT) skills that will make a business student more marketable. I began my research at the end of November 1999. Gradually, along with demanded IT skills my research activity included the gathering and systematizing of information pertaining to the nature, existence, operation, and goals of centers for electronic business. The gatherings and conclusions I have made will be reflected in the mission and day-to-day activities of the Kevin and Debra Rollins Center for eBusiness @BYU. The eBusiness Center was established April 12, 2000. It is a product of extensive research …
The Market For High-Tech Skills And The Business Student, Milen E. Marinov, Dr. J. Owen Cherrington
The Market For High-Tech Skills And The Business Student, Milen E. Marinov, Dr. J. Owen Cherrington
Journal of Undergraduate Research
Being granted the ORCA scholarship I started researching information technology (IT) skills that will make a business student more marketable. I began my research at the end of November 1999. Gradually, along with demanded IT skills my research activity included the gathering and systematizing of information pertaining to the nature, existence, operation, and goals of centers for electronic business. The gatherings and conclusions I have made will be reflected in the mission and day-to-day activities of the Kevin and Debra Rollins Center for eBusiness @BYU. The eBusiness Center was established April 12, 2000. It is a product of extensive research …
Establishing A Foundation For The Testing And Evaluation Of Effective Scenario Elicitation Tools, Benjamin Dunford, Dr. Douglas Dean
Establishing A Foundation For The Testing And Evaluation Of Effective Scenario Elicitation Tools, Benjamin Dunford, Dr. Douglas Dean
Journal of Undergraduate Research
In system development, no other phase is as fraught with difficulties as determining what exactly the system “should do” for a proposed project. These difficulties arise through a divergence in how the end user envisions the system should operate and how the analyst or developer perceives the user would like the system to operate. The search for a common language that both analyst and end user could use to effectively communicate what a system “should do”, or the system requirements, gave rise to the use of scenarios. Scenarios are textual narratives of how the system should operate in a given …
Software Development In Monterrey, Mexico, J. Edgar Gómez, Dr. Robert Jackson
Software Development In Monterrey, Mexico, J. Edgar Gómez, Dr. Robert Jackson
Journal of Undergraduate Research
As Mexican companies enter the global market they discover how important it is to integrate advances in technology into their everyday business transactions. Software development is one of the areas of technological advances where great effort has been made. According to the Wall Street Journal (1), changes in technological development in Mexico are due in large part to the North American Free Trade Agreement (NAFTA) with the United States and Canada, that has attracted large amounts of foreign direct investment (FDI).