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Articles 1 - 30 of 49
Full-Text Articles in Accounting
The Effect Of Ifrs Convergence On Coastal Carolina University Accounting Major Students, Stephanie Wehrung
The Effect Of Ifrs Convergence On Coastal Carolina University Accounting Major Students, Stephanie Wehrung
Honors Theses
The Securities and Exchange Commission (SEC) has been working with the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) in converging United States Generally Accepted Accounting Principles (US GAAP) with International Financial Reporting Standards (IFRS). The US is one of the last large economic powers in the world remaining that has yet to start reporting using IFRS. The business environment is not the only group that is facing great obstacles with this change; universities will also be facing difficulties as they try to properly prepare students for their future careers. Accounting students will obviously be affected, …
The Smartest "Guise" In The Room: Why America Is Doomed To Repeat An Enron-Like Scandal, Shayne Reddington
The Smartest "Guise" In The Room: Why America Is Doomed To Repeat An Enron-Like Scandal, Shayne Reddington
Honors Theses
There is no question that Enron has brought change to the landscape surrounding business practices both domestically and globally. After the Emon Scandal occurred, Congress passed a very controversial and groundbreaking legislative act known as the Sarbanes-Oxley Act as a means of stopping the conditions that made this widespread scandal possible. There are several reasons why another Emon-type Scandal is prone to repeat itself in the near future. One of the reasons is that Sarbanes-Oxley is not the perfect bill. Although the controversial Sarbanes-Oxley is a valiant effort to reform the environment that fostered Enron, there are major gaps and …
Outsourcing: More Harm Than Good, Ly Luu Pham
Outsourcing: More Harm Than Good, Ly Luu Pham
Honors Theses
Outsourcing is a highly effective strategy, widely used in various types of business to gain a competitive edge. The tremendous growth of outsourcing first started in the manufacturing and information technology industries. It has also spread into the accounting industry as well. However, in accounting the major problems and benefits caused by outsourcing are different from those identified in the manufacturing and IT industries. This leads to the question of whether or not outsourcing in accounting would create more advantages than disadvantages. This paper analyzes the question through four steps: (1) how accounting outsourcing is done, (2) which accounting tasks …
Comparing Historical And Implied Volatility For A Silver Electronically Traded Fund Between Months Of High And Low Returns, Jacob G. Downey
Comparing Historical And Implied Volatility For A Silver Electronically Traded Fund Between Months Of High And Low Returns, Jacob G. Downey
Honors Theses
Silver as a commodity is used in many different industrial applications as well as in jewelry. Silver is five times scarcer than gold (Stamey, Class Notes, 2011) is at this point and is becoming more and more popular with investors. Many investors instead of buying physical silver have looked to invest in the Silver ETF. An ETF is an Exchange Traded Fund, and is a way to trade a commodity like a stock. A price varies in proportion to the commodity, so as Silver moves so does SLV (Silver ETF). In this paper, the Silver ETE chosen was iShares Silver …
U.S. Progress Toward Ifrs, Whitney Hucks
U.S. Progress Toward Ifrs, Whitney Hucks
Honors Theses
There has been much discussion about the FASB and the IASB and their joint efforts to create a new set of accounting standards. There is also much debate over which set of accounting standards, U.S. GAAP or IFRS works best for corporations in the U.S. and for financial accounting purposes. The following is a discussion of the pertinent and relevant points made by those who are for IFRS, those who are for GAAP, and those who are for a mixture of the two sets of standards. These arguments all tend to fall under one of the following umbrellas: ignore IFRS, …
Accounting Methods To Effectively Measure The Performance Of Public Universities' Academic Units And Increase Allocation Efficiency: The Role Of Research Grants, Madeleine Arivett
Accounting Methods To Effectively Measure The Performance Of Public Universities' Academic Units And Increase Allocation Efficiency: The Role Of Research Grants, Madeleine Arivett
Honors Theses
No abstract provided.
An Examination Of The Fraudulent Factors Associated With Corporate Fraud, Ronald Zmuda
An Examination Of The Fraudulent Factors Associated With Corporate Fraud, Ronald Zmuda
HIM 1990-2015
Between the years 1998 and 2002, the United States suffered a time in which several large companies engaged in fraudulent behavior which eroded investor confidence in the stock market and to some extent destabilized the economy. Audits, which were conducted to assess the validity and reliability of a company's financial statements, were not detecting the material misstatements in the statements. As a result, both the US Government and the accounting profession needed to come up with a way to prevent these immense frauds from occurring in the future. As a response to these large frauds, in 2002, the US Government …
Examining Revenue Management Practices In Las Vegas Casino Resorts, Arun Tanpanuwat
Examining Revenue Management Practices In Las Vegas Casino Resorts, Arun Tanpanuwat
UNLV Theses, Dissertations, Professional Papers, and Capstones
The overall goal of this study was to examine Revenue Management (RM) practices in Las Vegas casino resorts. A great deal of research has been done on RM in the hospitality industry. The academic research has examined RM in hospitality in general, but not specifically in casino resorts, which gain their revenue from both rooms and resort amenities. Moreover, the academic literature often show high-level mathematic-based solutions or statistical applications, but not necessarily pragmatic techniques for practitioners. This qualitative study investigates the extent to which the essential fundamentals of any RM system are implemented successfully by casino RM professionals and …
Incorporating Ethics Into Accounting Education: A Proposal For An Undergraduate Accounting Ethics Course For The University Of Tennessee, Knoxville, Courtney Michaluk
Incorporating Ethics Into Accounting Education: A Proposal For An Undergraduate Accounting Ethics Course For The University Of Tennessee, Knoxville, Courtney Michaluk
Chancellor’s Honors Program Projects
No abstract provided.
How To Navigate Public Accounting Recruitment, Jill Heather Aoki
How To Navigate Public Accounting Recruitment, Jill Heather Aoki
Undergraduate Honors Capstone Projects
For many accounting graduates, public accounting is an excellent place to start a career. However, recruitment at accounting firms is highly competitive. The majority of personnel are hired through internships, and competition for these positions is fierce. The process usually spans over multiple years and involves participating in leadership seminars, attending social events, and much more in addition to interviewing. Successful placement requires not only exceptional academic achievements but also strong relationships with personnel at the firm. One primary differentiator among the numerous public accounting firms is their people and culture. Other factors include local clients and specializations. Thus, candidates …
The Role Of Dividend Policy In Real Earnings Management, Nan Liu
The Role Of Dividend Policy In Real Earnings Management, Nan Liu
Accountancy Dissertations
Given the importance of historical dividend policy to firms, I investigate whether dividend payers manipulate earnings through real activities to smooth dividend levels and dividend payout ratios. Using Compustat’s Execucomp database, I find evidence that dividend policy impacts both upward and downward real earnings management. I find that payers manipulate earnings upward through real activities to mitigate the shortfall of pre-managed earnings relative to prior year dividends when pre-managed earnings are lower than dividends paid in the prior year, suggesting that dividend levels are an important earnings benchmark. I document a stronger relationship between changes in pre-managed earnings and real …
Personal Intern Experience Assessment, Jacob Reed
Personal Intern Experience Assessment, Jacob Reed
Undergraduate Honors Capstone Projects
I am a senior, finishing up the last accounting class for my undergraduate degree in accounting. I recently completed an internship with PwC in the McLean, Virginia office. At PwC, I was an assurance intern primarily responsible for assisting my engagement teams by performing tests around financial statement line items such as 'cash.' I learned quite a bit about the PWC process for auditing these items because I performed these same procedures on six different clients.
My role as an intern was to perform uniform tasks that needed to be done on each engagement, and when I was done I …
International Tax Treaty And Withholding System (Itts), Shehroz Bolievich Yarkulov
International Tax Treaty And Withholding System (Itts), Shehroz Bolievich Yarkulov
Chancellor’s Honors Program Projects
No abstract provided.
Earnings Smoothness And Investment Sensitivity To Stock Prices, Xiaochuan Huang
Earnings Smoothness And Investment Sensitivity To Stock Prices, Xiaochuan Huang
Accountancy Dissertations
Existing research suggests that market misvaluations affect corporate investment, often leading to suboptimal investment. I examine whether earnings smoothness reduces the impact of market valuations on corporate investment and in turn enhances investment efficiency. I find that earnings smoothness has a strong negative effect on the sensitivity of corporate investment to stock prices. Further analyses indicate that this negative effect is driven by both innate and discretionary components of earnings smoothness and is more pronounced for firms operating in more volatile business environments. I complement these findings by demonstrating that firms with smoother earnings have lower over- (under-)investment and higher …
The Effect Of Regulatory Pressures On Earnings Management Behavior Of Nonprofit Hospitals, Brian A. Vansant
The Effect Of Regulatory Pressures On Earnings Management Behavior Of Nonprofit Hospitals, Brian A. Vansant
Accountancy Dissertations
My study examines the effect of regulatory pressures on the earnings management behavior of nonprofit (i.e., tax-exempt) hospitals. Prior research provides evidence that managers of nonprofit hospitals manage reported earnings to a range just above zero profit in order to conform to regulator low or zero profit expectations. I extend this research by investigating how reported performance on another accounting measure important to regulators, (i.e., charity care), further explains the earnings management behavior of nonprofit hospitals. Specifically, I develop theory to predict that nonprofit hospitals use discretionary accruals to manage positive earnings toward regulator low profit expectations less aggressively when …
Ceo Serps: Are They Related To Firm Risk And Who Approves Them?, Colin D. Reid
Ceo Serps: Are They Related To Firm Risk And Who Approves Them?, Colin D. Reid
Doctoral Dissertations
This paper investigates whether CEO supplemental executive retirement plans (SERPs) are associated with firm risk. Sundaram and Yermack (2007) show that CEOs manage their firms more conservatively as their debt incentives increase. Using new executive compensation disclosures mandated by the SEC, I find a negative association between CEO SERPs and firm risk but only for unsheltered SERPs. I find that when a CEO SERP is protected by a lump sum payment or by a trust (i.e. sheltered), the negative association between SERPs and firm risk is greatly diminished and even eliminated in some models. Furthermore, I show that having a …
Revenue Recognition Of Gift Cards Complications Of Breakage Income, Matthew Hendricksoon
Revenue Recognition Of Gift Cards Complications Of Breakage Income, Matthew Hendricksoon
Accounting
Gift Cards are loved by both companies and customers. They are a large source of income and customers love their ease. However, regulation for reporting gift card income is something companies must pay close attention to. Companies must be concerned with recognition of breakage income as well as state escheatment laws. This paper will examine the current regulatory environment relating to gift card revenue as well as how companies are currently presenting this information to investors.
The Accounting Fraud At Worldcom The Causes, The Characteristics, The Consequences, And The Lessons Learned, Javiriyah Ashraf
The Accounting Fraud At Worldcom The Causes, The Characteristics, The Consequences, And The Lessons Learned, Javiriyah Ashraf
HIM 1990-2015
The economic prosperity of the late 1990s was characterized by a perceived expansive growth that increased the expectations of a company's performance. WorldCom, a telecommunications company, was a victim of these expectations that led to the evolution of a fraud designed to deceive the public until the economic outlook improved. Through understanding what led to the fraud, how the fraud grew, and what its effects were, lessons can be derived to gain a better understanding of the reasons behind a fraud and to prevent future frauds from occurring or growing as big as the WorldCom fraud did.
Why Not Accounting? Why Latino Students Say “No Thank You” To The Accounting Profession, Jessica Santana
Why Not Accounting? Why Latino Students Say “No Thank You” To The Accounting Profession, Jessica Santana
Renée Crown University Honors Thesis Projects - All
Factors like the increasing globalization of business in the world, the imperative to serve increasingly diverse client needs, and the changing demographics of our nation’s population, make it necessary for the accounting industry to implement effective diversification strategies in order to overcome the shortage of Latinos in the profession. The purpose of this study was to present a grounded theory of one major research question: Why do Latino students who are interested in business choose not to pursue degrees in accounting? For the purposes of the investigation, grounded theory is defined as theory generated from data systematically obtained and analyzed …
Financial Performance And Capacity Analysis For The Mice Industry In Las Vegas And The United States, Li-Ting Yang
Financial Performance And Capacity Analysis For The Mice Industry In Las Vegas And The United States, Li-Ting Yang
UNLV Theses, Dissertations, Professional Papers, and Capstones
The meetings, incentive travel, conventions, and exhibitions (MICE) industry is comparatively young and diverse. As a result, there has been limited research conducted in this field, especially from the financial performance and capacity management perspective. The purpose of this study is to fill the gap by analyzing the MICE capacity optimization issue in Las Vegas, a leading MICE destination, and in the U.S., a leading MICE country in the world. The findings and results of this study should help industry practitioners better understand the current status of the U.S. MICE industry in terms of assets efficiency, operational costs, and profitability. …
Competing Globally With Cost Accounting, Long Ho Kwan
Competing Globally With Cost Accounting, Long Ho Kwan
Chancellor’s Honors Program Projects
No abstract provided.
Price Appreciation, Bargaining Power, And The Determinants Of Corporate Leasing Policy, Daniel John Stone
Price Appreciation, Bargaining Power, And The Determinants Of Corporate Leasing Policy, Daniel John Stone
Chancellor’s Honors Program Projects
No abstract provided.
Internal Auditor And Internal Whistleblowing Intentions : A Study Of Organisational, Individual, Situational And Demographic Factors, Syahrul A. Ahmad
Internal Auditor And Internal Whistleblowing Intentions : A Study Of Organisational, Individual, Situational And Demographic Factors, Syahrul A. Ahmad
Theses: Doctorates and Masters
Whistleblowing is a type of ethical decision-making behaviour, and it has been one of
the positive outcome behaviours investigated in the ethical decision-making literature.
The issue has garnered widespread attention since the collapse of global multinational
companies which lead to the passage of the renowned Sarbanes-Oxley Act of 2002.
Since then a vast amount of research has been conducted in the whistleblowing stream,
though it is still predominantly taking place largely in western countries. Such studies
as have been undertaken in Asian countries neglect to consider how Malaysian
respondents might play their roles in undertaking this type of ethical decision-making …
Effective Valuation Method Of Toxic Assets And Their Influence On Banks’ Financial Statements, Morgan Logue
Effective Valuation Method Of Toxic Assets And Their Influence On Banks’ Financial Statements, Morgan Logue
Undergraduate Theses and Capstone Projects
The crash of the housing market caused risky home loans and mortgage backed securities to be worth almost nothing; this not only drastically decreased national banks’ net income but also devastated the United States’ economy. The United States Treasury Department believes that they have found a $700 billion solution to the United States’ financial crisis. The Public- Private Investment Program (P-PIP), which is a part of the Troubled Asset Relief Program (TARP), plans on clearing toxic assets from national banks’ balance sheets through auctions. Two main concerns that affect the end results of this auction is how to motivate banks …
Learning The “Craft Of Auditing”: Applications Of The Cognitive Apprenticeship Framework, Kimberly D. Westermann
Learning The “Craft Of Auditing”: Applications Of The Cognitive Apprenticeship Framework, Kimberly D. Westermann
2011
This dissertation consists of three studies examining component(s) of the cognitive apprenticeship (CA) model applied to on-the-job learning in auditing. This abstract summarizes each study, including purpose, methodology, and findings. The first study provides descriptive evidence on the importance and pervasiveness of CA as a model of on-the-job learning (OTJL) in auditing, investigates changes in its use over time, and assesses factors that promote or hinder auditors’ learning through apprenticeship. We conducted semi-structured interviews with 30 relatively new and more experienced audit partners at a Big 4 firm, seeking their impressions about past and current OTJL practices in public accounting. …
Impact Of Adopting The International Financial Reporting Standards On Book-Tax Differences: Evidence From Dutch Listed Companies, Jinky Lunaspe Dagoon
Impact Of Adopting The International Financial Reporting Standards On Book-Tax Differences: Evidence From Dutch Listed Companies, Jinky Lunaspe Dagoon
Theses Digitization Project
This study empirically examines how the adoption of new accounting standards impacts book-tax differences (BTDs) and analyzes the role of changes in accounting rules as an important function of the book-tax income gap. The primary objective of this study is to present preliminary evidence on how the adoption of the International Financial Reporting Standards (IFRS) impacts the book-tax income gap in the case of the public firms in the Netherlands, a country with low book tax alignment. This objective is accomplished through empirical investigation of data on book-tax differences (BTDS) from a sample of Dutch firms listed in the Eupnext …
Two Essays On Governance In Ipo Firms, Palash Deb
Two Essays On Governance In Ipo Firms, Palash Deb
Accounting - Dissertations
In this dissertation we collate a unique hand-collected dataset of 417 IPO firms for the 2001 to 2004 period, and study the effectiveness of governance and signaling mechanisms at an IPO. In chapter 1 our main contention is that current management research on IPOs has primarily looked at how corporate governance variables like board composition and ownership structure affect IPO underpricing, while largely overlooking the implications of these governance structures for long-term liquidity. This is a significant oversight, given the many benefits to IPO issuers from having a liquid stock (e.g., reduced cost of capital, increased external monitoring etc.). We …
The Effect Of Ownership Concentration, Board Of Directors, Audit Committee And Ethnicity On Conservative Accounting : Malaysian Evidence, Rahimah Mohamed Yunos
The Effect Of Ownership Concentration, Board Of Directors, Audit Committee And Ethnicity On Conservative Accounting : Malaysian Evidence, Rahimah Mohamed Yunos
Theses: Doctorates and Masters
This thesis examines whether ownership concentration, board of directors, audit
committee and ethnicity of directors affect conservative accounting. Additionally,
this thesis examines whether the impact of firms’ governance on conservatism is
moderated by ownership concentration. Previous evidence has suggested that
conservative accounting controls the agency problem, but so far, there is no
evidence that it is applicable in Malaysian firms, as firms are closely held by the
controlling shareholders.
This thesis employs panel data on Malaysian listed companies observed over
seven years from 2001 to 2007. Malaysian firms are chosen as the sample
because they provide a useful setting for …
Auditor Stress: Antecedents And Relationships To Audit Quality, Mohd Nazli Mohd Nor
Auditor Stress: Antecedents And Relationships To Audit Quality, Mohd Nazli Mohd Nor
Theses: Doctorates and Masters
Research on Reduced Audit Quality Practices (RAQP) has consistently shown serious negative consequences in the auditing profession. It has found that under certain pressure levels, auditors tend to engage in RAQP. However, most of the previous studies that had investigated RAQP failed to examine RAQP from a stress model perspective which incorporates stressors, stress measures and stress consequences into the model and to measure the interactions among these constructs. Previous research has mainly focused on the direct effect of stressors (e.g., time budget pressure, leadership styles, individual personality etc.) on RAQP; there is no single investigation that has simultaneously examined …
Ifrs: A Detailed Look At Progress In The United States, Johnny Ko
Ifrs: A Detailed Look At Progress In The United States, Johnny Ko
CMC Senior Theses
This paper will examine the history of international accounting that eventually led to the adoption of IFRS in the European Union. It will have an in depth analysis of IFRS and what it may mean for the United States should there be an adoption or a convergence. It will also comment on what needs to be considered in the convergence or adoption process.