Accounting Commons^™

A Holistic View Of Identity Theft Tax Refund Fraud, Andrew J. Hultgren

Honors Theses and Capstones

This thesis attempts to explain what identity theft tax refund fraud is and how the issue has developed over the years. It presents a holistic, historic view of the problem as well as how it has been addressed. It primarily relies on reports from the Internal Revenue Service (IRS), Treasury Inspector General for Tax Administration (TIGTA), Government Accountability Office (GAO) and National Taxpayer Advocate (NTA) in its assessment. It does not examine foreign tax administrations’ methods of dealing with identity theft refund fraud or the extent of the issue in other principalities, and therefore this is an area in need …

The Perceived Influence Of Ethics Education In Business, Jessica Selensky

Honors Theses and Capstones

No abstract provided.

The Effect Of High School Accounting On The Selection Of College Major, Performance, Satisfaction, And Retention, Gregory T. Marinaccio

Honors Theses and Capstones

The objective of this study is to examine the impact completion of a high school accounting course has on the selection of college major, academic performance in introductory accounting courses, satisfaction with one’s major, and retention. These relations are examined using data from a survey given to 208 students of various majors enrolled in the Paul College of Business and Economics at the University of New Hampshire. Multiple linear regression analyses were used to analyze the data. The results provide evidence of a significant positive relation between high school accounting and two variables: selection of college major, and performance in …

Gender Roles In Public Accounting And The Absence Of Women In Upper Level Management, Sarah Elizabeth Keiran

Honors Theses and Capstones

No abstract provided.

Sarbanes-Oxley Act Section 404 And Filing Status, Yanwen Wang

Honors Theses and Capstones

This thesis focuses on Sarbanes-Oxley Act, which is a United States federal law that sets new or expanded requirements for all U.S. public companies. Section 404 aims to ensure that all public companies have effective internal controls. Section 404 is not applied uniformly across different filers. This thesis focuses on the analyses of small companies as these companies, i.e. non-accelerated filers, got exemption from Section 404 (b), which requires a publicly-held company’s auditor to attest to, and report on, management’s assessment of its internal controls. Because this exemption allows non-accelerated filers to avoid significant compliance cost, the purpose of the …

Assessing Financial Reporting Quality Of Early Stage Private Companies, Devereux D. Evans

Honors Theses and Capstones

There are a variety of widely accepted methods that are used in order to evaluate the financial positioning of companies that are traded on stock exchanges. However, these methods that are common in the public markets do not suffice for assessing companies that are privately held. Attempting to devise an intrinsic value using anticipated cash flows is ineffective given that most companies are pre-revenue. Deriving a value based off of assets held is also inaccurate given that a young company will be in the process of capitalizing itself and more of its assets cannot be represented on a balance sheet, …

State Funding And Its Impact On University Funding, Andrew Wolfgang Doppstadt

Honors Theses and Capstones

No abstract provided.

Mandatory Audit Firm And Audit Partner Rotation, Qianwen Rong

Honors Theses and Capstones

No abstract provided.

Tax Transparency And Corporate Tax Avoidance, Taylor Witkiewicz

Honors Theses and Capstones

This analysis will look into the emerging global trend for increased tax transparency from large businesses and corporations. Tax transparency has been a growing topic globally and there has been some recent progress in several countries. This analysis will begin by looking into the motivation behind increasing the amount of transparency around a business’ tax affairs. After exploring some key driving factors, a few of the new major tax initiatives and the details encompassed in them will be discussed. The specific countries that will be focused on are the United States, Australia, and the United Kingdom.

Overall, this analysis is …

Government Financial Disclosures: The Timeliness Of State Comprehensive Annual Financial Reports, Dylan Mcleod Bartlett

Honors Theses and Capstones

No abstract provided.

Escalating Commitment: Business Investments And Csr, Victoria Forrest, John Hasseldine Ph.D

Honors Theses and Capstones

There are many instances, in all areas of business, in which individuals can become committed to a course of action that begins costing more than it is producing. Because it is often possible for persons who have suffered a setback to recoup their losses through an even greater commitment of resources to the same course of action, a cycle of escalating commitment can be produced (Staw, 1981). This thesis serves to address prior literature and prior studies based on the theory of escalation behavior . We furthered our research by conducting an experiment using university students to test certain said …

Balancing Act: Trends And Current Issues Of Retaining And Promoting Women In Accounting, Katelin A. Collins

Honors Theses and Capstones

No abstract provided.

Taxation As It Relates To Politics, Small Business & Corporate America, Elizabeth Assaf, Rebecca Wuorio

Honors Theses and Capstones

No abstract provided.

An Effectiveness Review Of Section 404 Of The Sarbanes Oxley Act (2002), Christopher Francis Morelli

Honors Theses and Capstones

The accounting scandals that occurred in the early 2000s launched the current day regulations set fourth in the Sarbanes Oxley Act. The Sarbanes Oxley Act is comprised of several titles, all aimed to help eliminate financial accounting errors and the potential of fraud. Within this piece of legislation, there is one section that has created a lot of discussion. Section 404, which discusses the way in which disclosures of internal control deficiencies are handled, is the topic of this paper. In addition to a literature review of a research paper written by Sarah Rice and David Weber, this paper will …

A Growing Sin-Dustry: The History And Effects Of Cigarette Excise Taxation And Regulation In The United States, Devin A. Rheaume

Honors Theses and Capstones

Originating with the gabelle taxes of France during the close of the Albigensian Crusades, excise taxes and regulations on consumer products have historically been used by local and federal governments to generate revenue during periods of war. Following the enactment of the Internal Revenue Act on June 30, 1864, the United States extended their definition of consumer products to include cigarettes and other tobacco products. The United States Federal government justifies cigarette taxes as a method not only to discourage the habit of smoking but also to recover the costs of the negative externalities associated with the “sinful” behavior. Through …

The Emergence Of Assurance In Sustainability Reporting: A Stakeholder Perspective, Jessica Lyn Denoncour

Honors Theses and Capstones

No abstract provided.

Accounting For Financial Instruments: Difficulties With Fair Value Measurement And Reporting, Lindsey T. Byrne

Honors Theses and Capstones

No abstract provided.

Farm Business Management: A Localized Analysis Of Financial Tools Utilized In Agribusiness, Abby L. Lamothe

Honors Theses and Capstones

No abstract provided.

Proposed Audit Reporting Changes: Considerations Of Stakeholders' Perspectives, Daniel J. Gravina

Honors Theses and Capstones

No abstract provided.

Money Market Funds: Analyzing Reform, Paige M. Brooks

Honors Theses and Capstones

This thesis analyzes money market funds since inception in 1983 through the financial crisis in 2008 to current day. Specifically, it discusses the newly implemented reform and if this reform will be an effective way to minimize money market fund systemic risk.

Leverage Buy-Out Case Study, Binh Duc Nguyen

Honors Theses and Capstones

No abstract provided.

Women In The Workforce: An In-Depth Analysis Of Gender Roles And Compensation Inequity In The Modern Workplace, Rebecca L. Ziman

Honors Theses and Capstones

This paper explores the increase in participation and education of American women in the workforce with a special focus on women in business and accounting roles. The paper then goes on to discuss the wage gap between genders, how to remedy inequality in the workplace, and highlights several reasons why pursing a solution to gender inequality is beneficial for both the employee and the company.

The Progression Of Financial Restatements: Causes And Market Reaction, Kimberly M. Jarry

Honors Theses and Capstones

No abstract provided.

An Analysis Of Fraud: Causes, Prevention, And Notable Cases, Kristin A. Kennedy

Honors Theses and Capstones

No abstract provided.

The Convergence Of U.S. Gaap And Ifrs: Revenue Recognition, Colleen A. Steele

Honors Theses and Capstones

No abstract provided.

Detecting Fraud: Utilizing New Technology To Advance The Audit Profession, Gabriella Stanton

Honors Theses and Capstones

No abstract provided.