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Full-Text Articles in Accounting

Exposure Draft: Proposed New And Revised Definitions And Interpretations Compliance Audits New Definition "Compliance Audit" New Definition "Compliance Audit Attest Client" Revised Definition "Financial Statement Attest Client" Revised "Client Affiliates" Interpretation Revised "State And Local Governments Client Affiliates" Interpretation June 3, 2022, Comments Are Requested By September 1, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jun 2022

Exposure Draft: Proposed New And Revised Definitions And Interpretations Compliance Audits New Definition "Compliance Audit" New Definition "Compliance Audit Attest Client" Revised Definition "Financial Statement Attest Client" Revised "Client Affiliates" Interpretation Revised "State And Local Governments Client Affiliates" Interpretation June 3, 2022, Comments Are Requested By September 1, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Exposure Draft: Proposed Revisions Related To Officers, Directors, And Beneficial Owners Revised "Offering Or Accepting Gifts Or Entertainment Interpretations (1.120.010 And 1.285.010) Revised "Conceptual Framework For Members In Public Practice" (1.000.010), June 3, 2022, Comments Are Requested By July 5, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jun 2022

Exposure Draft: Proposed Revisions Related To Officers, Directors, And Beneficial Owners Revised "Offering Or Accepting Gifts Or Entertainment Interpretations (1.120.010 And 1.285.010) Revised "Conceptual Framework For Members In Public Practice" (1.000.010), June 3, 2022, Comments Are Requested By July 5, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Exposure Draft: Proposed New And Revised Definitions And Interpretations, Compliance Audits, June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division Jun 2022

Exposure Draft: Proposed New And Revised Definitions And Interpretations, Compliance Audits, June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Exposure Draft: Proposed Revisions Related To Officers, Directors, And Beneficial Owners, June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division Jun 2022

Exposure Draft: Proposed Revisions Related To Officers, Directors, And Beneficial Owners, June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed New And Revised Definitions And Interpretations, Compliance Audits, American Institute Of Certified Public Accountants. Professional Ethics Division Jun 2022

Comment Letters On Proposed New And Revised Definitions And Interpretations, Compliance Audits, American Institute Of Certified Public Accountants. Professional Ethics Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Inquiries Of The Predecessor Auditor Regarding Fraud And Noncompliance With Laws And Regulations; Statement On Auditing Standards, 147 (June 2022), American Institute Of Certified Public Accountants. Auditing Standards Board Jun 2022

Inquiries Of The Predecessor Auditor Regarding Fraud And Noncompliance With Laws And Regulations; Statement On Auditing Standards, 147 (June 2022), American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Quality Management For An Engagement Conducted In Accordance With Generally Accepted Auditing Standards; Statement On Auditing Standards, 146 June 2022), American Institute Of Certified Public Accountants. Auditing Standards Board Jun 2022

Quality Management For An Engagement Conducted In Accordance With Generally Accepted Auditing Standards; Statement On Auditing Standards, 146 June 2022), American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Aicpa Professional Standards As Of June 1, 2018, Volume 2: Statements Of Position — Auditing And Attestation, Statement Of Position — Accounting, Accounting And Review Services, Accounting And Review Services (Clarified), Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa) Jun 2022

Aicpa Professional Standards As Of June 1, 2018, Volume 2: Statements Of Position — Auditing And Attestation, Statement Of Position — Accounting, Accounting And Review Services, Accounting And Review Services (Clarified), Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Quality Management For An Engagement Conducted In Accordance With Statements On Standards For Accounting And Review Services; Statement On Standards For Accounting And Review Services 26 (June 2022), American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jun 2022

Quality Management For An Engagement Conducted In Accordance With Statements On Standards For Accounting And Review Services; Statement On Standards For Accounting And Review Services 26 (June 2022), American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

No abstract provided.


Firm’S System Of Quality Management; Statement On Quality Management Standards 1 (June 2022), American Institute Of Certified Public Accountants. Auditing Standards Board Jun 2022

Firm’S System Of Quality Management; Statement On Quality Management Standards 1 (June 2022), American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.


Engagement Quality Reviews (Aicpa, Professional Standards, Qm Sec. 20); Statement On Quality Management Standards 2 (June 2022), American Institute Of Certified Public Accountants. Auditing Standards Board Jun 2022

Engagement Quality Reviews (Aicpa, Professional Standards, Qm Sec. 20); Statement On Quality Management Standards 2 (June 2022), American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.


Open Meeting Minutes — May 17, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee May 2022

Open Meeting Minutes — May 17, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Open Meeting Agenda, May 17, 2022, Virtual, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee May 2022

Open Meeting Agenda, May 17, 2022, Virtual, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Auditing Standards Board (Asb), Meeting Highlights May 11-12, 2022 Las Vegas, Nv And Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board May 2022

Auditing Standards Board (Asb), Meeting Highlights May 11-12, 2022 Las Vegas, Nv And Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Auditing Standards Board (Asb), Meeting Agenda, May 11-12, 2022, Las Vegas, Nv And Video Conference (Zoom) (Times Are Pdt), American Institute Of Certified Public Accountants. Auditing Standards Board May 2022

Auditing Standards Board (Asb), Meeting Agenda, May 11-12, 2022, Las Vegas, Nv And Video Conference (Zoom) (Times Are Pdt), American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Comprehensive Investigation Of The Accounting Principles Through Case Studies, Mary Frances Williams May 2022

Comprehensive Investigation Of The Accounting Principles Through Case Studies, Mary Frances Williams

Honors Theses

The following thesis consist of thirteen accounting case studies that were presented as the curriculum followed in the Accounting 420 class. Each case covers a topic that relates to the basic accounting principles and the accounting industry. This thesis represents a deep analysis of accounting principles and demonstrates a well-rounded understanding of the topics covered. Each case study is completed under the direction of Victoria Dickinson in abides with all requirements for the Patterson School of Accountancy, Sally McDonnell Barksdale Honors College, and the University of Mississippi ACCY 420 course in the 2020-2021 academic year.


Accounting Case Studies, James Mclemore May 2022

Accounting Case Studies, James Mclemore

Honors Theses

This thesis is a study of financial accounting through a collection of case studies. This thesis took place over the course of two semesters in Accounting 420. Dr. Victoria Dickinson led the class and advised the students in this class for each case study. There are 11 case studies that comprise this thesis including: A Tale of Two Cities, Asset Concepts, Excel Course, Taxodus – Playing the Global Tax Avoidance Game, Business Interview – Melissa Meacham, Case Competition – Overview, Case Competition – Audit, Case Competition – Tax, Case Competition – Advisory, Case Competition – Earnings, Stock Price, and …


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 …


An Investigation Of Accounting Matters Through An Accumulation Of Case Studies, Sean Fitzhenry May 2022

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 Compilation Of Financial Accounting Case Studies, Erin Krumwiede May 2022

A Compilation Of Financial Accounting Case Studies, Erin Krumwiede

Honors Theses

This thesis will cover varies accounting subjects. Subject matter was provided by the Patterson School of Accountancy. Topics discussed include proposed accounting changes, tax regulations, a case study of a public company, and an analysis of the 2008 financial crisis.


A Study Of Financial Accounting And Ethics Through Analysis Of Case Studies, Noah Nix May 2022

A Study Of Financial Accounting And Ethics Through Analysis Of Case Studies, Noah Nix

Honors Theses

As part of the Patterson School of Accountancy’s agreement with the Sally McDonnell Barksdale Honors College, this thesis was completed through the alternative thesis program. As part of that program, students take ACCY 420, a class that meets for 2.5 hours every Wednesday night. During this class, we either meet speakers from various accounting firms, noted in the “Speaker Summaries”, or work on cases assigned to us. The cases range in size and scope. For example, in the first case, we were asked to compare the two cities we wanted to live in full time. In other cases, we were …


A Comprehensive Analysis Of The Fundamentals Of Financial Accounting Principles, Lele Goldsmith May 2022

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 …


Practicum In The Study Of Financial Accounting, Laine Keel May 2022

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 …


A Series Of Case Studies, Bailey Baudier May 2022

A Series Of Case Studies, Bailey Baudier

Honors Theses

Throughout the course of my junior year at the University of Mississippi, I was given the amazing opportunity to work with Dr. Victoria Dickinson and complete my thesis as an accounting major. Each week, we were given a case assignment to work on with a different topic to cover. From potential future living arrangements to researching a financial crisis, our range never settled for anything lower than the high expectations given as an honors student. All of this was used to prepare us for the dedication we needed to put in for our most important assignment. In the last semester …


An Analysis Of Various Financial Reporting Standards, Mary Grace Gaines May 2022

An Analysis Of Various Financial Reporting Standards, Mary Grace Gaines

Honors Theses

This analysis is a compilation of one year’s work in the Sally McDonnell Barksdale Honor’s College’s Accounting Practicum Program over the 2020-2021 academic year. Under the direction of Dr. Victoria Dickinson, this thesis is composed of eleven case studies ranging from an analysis on asset concepts to a group project assessing Amazon’s financial statements. Each case study granted the opportunity to dive deeper into a specific topic in the field of accountancy and apply the topic to the business world. Through purposeful research, scholarly conclusions have been made regarding various financial standards and other unique issues related to accounting.


Accounting: A Series Of Case Studies, Anne Elise Pillow May 2022

Accounting: A Series Of Case Studies, Anne Elise Pillow

Honors Theses

This thesis explores many areas under the topic of accounting. Under Dr. Dickinson’s instruction, I was given a weekly topic to explore and write about my findings. I used various media to research and learn about the topics such as the internet, interview, and documentaries. The topics included the following: researching two potential cities in which I could intern and live; evaluating FASB’s definition of assets; certification in Excel; off-shore accounting to provide tax benefits; interviewing a mentor; the housing crisis of 2008; and a five-week-long case competition where my group teamed to create audit, tax, and advisor strategies using …


Financial Accounting Case Studies, Amanda Arnold May 2022

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 …


Customized Sidearm Case: Leading A Cme Capstone Team From Concept To Production, Robert B. Sharp May 2022

Customized Sidearm Case: Leading A Cme Capstone Team From Concept To Production, Robert B. Sharp

Honors Theses

The goal behind this thesis is to document and analyze my performance as the project manager for the Customized Sidearm Case capstone team during the Center for Manufacturing Excellence’s senior capstone experience. The capstone experience begins the fall of students senior year where a select number of product ideas submitted by the students are chosen, and teams are built around these projects. The objective of the project is to walk a product from the concept phase through the entire design process resulting in a full-scale production run during the spring semester. My product pitch of a wooden sidearm case, customized …


Case Studies For Accountancy, Davis Judd May 2022

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 …


A Case-By-Case Study Of The Accounting Profession, Francena Sekul May 2022

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 …