Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Social and Behavioral Sciences (112)
- Business Administration, Management, and Operations (102)
- Economics (91)
- Finance and Financial Management (72)
- Public Affairs, Public Policy and Public Administration (51)
-
- Operations and Supply Chain Management (50)
- Finance (48)
- Public Administration (45)
- Corporate Finance (38)
- Marketing (33)
- Business and Corporate Communications (25)
- Entrepreneurial and Small Business Operations (23)
- Education (21)
- Business Law, Public Responsibility, and Ethics (17)
- Business Analytics (13)
- Human Resources Management (12)
- Taxation (11)
- Higher Education (10)
- Management Sciences and Quantitative Methods (10)
- Asian Studies (9)
- International and Area Studies (9)
- Management Information Systems (9)
- Arts and Humanities (8)
- Economic Theory (8)
- Law (8)
- Other Business (8)
- History (7)
- Portfolio and Security Analysis (6)
- Institution
-
- University of Mississippi (99)
- Singapore Management University (57)
- Al-Muthanna University (45)
- Brigham Young University (30)
- De La Salle University (26)
-
- Walden University (19)
- University of Arkansas, Fayetteville (15)
- Universitas Padjadjaran (12)
- Universitas Indonesia (8)
- University of Richmond (8)
- Western Kentucky University (7)
- Bryant University (6)
- Claremont Colleges (6)
- East Tennessee State University (6)
- Edith Cowan University (6)
- Technological University Dublin (6)
- The British University in Egypt (6)
- Kennesaw State University (5)
- Liberty University (5)
- Louisiana State University (5)
- Minnesota State University Moorhead (5)
- John Carroll University (4)
- Northeastern Illinois University (4)
- Nova Southeastern University (4)
- University of Central Florida (4)
- College of Saint Benedict and Saint John's University (3)
- Embry-Riddle Aeronautical University (3)
- James Madison University (3)
- Marquette University (3)
- Montclair State University (3)
- Keyword
-
- Accounting (31)
- Fraud (10)
- Accountants -- Professional ethics (8)
- American Institute of Certified Public Accountants. Auditing Standards Board; Minutes; Auditing -- Standards --United States (8)
- American Institute of Certified Public accountants (8)
-
- Blockchain (7)
- Audit (6)
- Corporate governance (6)
- Etc (6)
- Kentucky (6)
- Business (5)
- Finance (5)
- Internal control (5)
- Manuals (5)
- Audit quality (4)
- Auditing -- Standards -- United States (4)
- CEO (4)
- China (4)
- Corporate Governance (4)
- Corporate social responsibility (4)
- IFRS (4)
- Leadership (4)
- Tax avoidance (4)
- Account books (3)
- Accountability (3)
- Accounting and Finance Student Work (3)
- Accruals (3)
- Auditing (3)
- Board tenure (3)
- Corporate tax (3)
- Publication
-
- Research Collection School Of Accountancy (53)
- Muthanna Journal of Administrative and Economics Sciences (45)
- Honors Theses (38)
- DLSU Business & Economics Review (26)
- Industry Guides (AAGs), Risk Alerts, and Checklists (22)
-
- Marriott Student Review (19)
- Walden Dissertations and Doctoral Studies (19)
- Association Sections, Divisions, Boards, Teams (16)
- Faculty Publications (15)
- Journal of Accounting Auditing and Business (12)
- Exposure Drafts, Comment Letters, and Statements of Position (10)
- Accounting Faculty Publications (8)
- Accounting Undergraduate Honors Theses (8)
- AICPA Professional Standards (7)
- Jurnal Administrasi Bisnis Terapan (7)
- Business Administration (6)
- CMC Senior Theses (6)
- Manuscript Collection Finding Aids (6)
- Research outputs 2014 to 2021 (6)
- LSU Doctoral Dissertations (5)
- Articles (4)
- Dissertations, Theses, and Projects (4)
- Doctor of Business Administration Dissertations (4)
- Electronic Theses and Dissertations (4)
- Graduate Theses and Dissertations (4)
- Guides, Handbooks and Manuals (4)
- Honors Projects in Accounting (4)
- The North American Accounting Studies (4)
- Undergraduate Honors Theses (4)
- Accounting Faculty Research and Publications (3)
- Publication Type
Articles 361 - 390 of 493
Full-Text Articles in Accounting
Graduate Bulletin, 2018-2019, Minnesota State University Moorhead
Graduate Bulletin, 2018-2019, Minnesota State University Moorhead
Graduate Bulletins (Catalogs)
No abstract provided.
Master Of Accounting With A Concentration In Public Accounting 2018-2019, Nova Southeastern University
Master Of Accounting With A Concentration In Public Accounting 2018-2019, Nova Southeastern University
Huizenga Postgraduate Course Catalogs
No abstract provided.
Master Of Accounting With A Concentration In Managerial Accounting 2018-2019, Nova Southeastern University
Master Of Accounting With A Concentration In Managerial Accounting 2018-2019, Nova Southeastern University
Huizenga Postgraduate Course Catalogs
No abstract provided.
Master Of Accounting With A Concentration In Taxation 2018-2019, Nova Southeastern University
Master Of Accounting With A Concentration In Taxation 2018-2019, Nova Southeastern University
Huizenga Postgraduate Course Catalogs
No abstract provided.
An Analysis Of Costing Systems, Elie Ngandu
An Analysis Of Costing Systems, Elie Ngandu
A with Honors Projects
Whether it is a corporation, a LLC, or a small business, whether the business can either sell goods or provides services or both, to be successful, income must be greater than the cost it is essential to be able to accurately track costs. How do businesses keep track of costs accurately? This paper summarizes three costing systems that businesses use: job order costing, process costing, and activity-based costing.
The Fundamentals Of Accounting: A Series Of Case Reports, William Swede Umbach
The Fundamentals Of Accounting: A Series Of Case Reports, William Swede Umbach
Honors Theses
The Patterson School of Accountancy encourages students to participate in an internship before graduating. These internships occur in the spring of senior year which conflicts with the traditional schedule for completing a thesis. The Sally McDonnell Barksdale Honors College allows accounting students to enroll in this alternative thesis track led by Dr. Vicki Dickinson. Dr. D is the most passionate professor I have encountered in the accounting school and her class was the single most enriching course in all of my major studies. She led a comprehensive study of technical accounting using this set of cases while also setting us …
A Case By Case Exploration Of Accountancy Issues In Corporate Reporting, Christopher Feazell
A Case By Case Exploration Of Accountancy Issues In Corporate Reporting, Christopher Feazell
Honors Theses
The following are solutions to a series of cases based on relevant and prevalent accounting issues in corporate financial reporting. Each case was completed in partial requirement of the honors ACCY 420 course at the University of Mississippi. The ACCY 420 course was an academic year long course, spanning the fall 2016 and spring 2017 semesters. Each case was focused on a specific accountancy issue in corporate reporting. Some cases are directly related to public companies whereas others are specific to the accountancy issue. Accordingly, each case is different. Some cases involve a combination of ratio analysis, the preparation of …
A Case By Case Study On Accounting Principles, Cody Letchworth
A Case By Case Study On Accounting Principles, Cody Letchworth
Honors Theses
This thesis contains twelve different case studies that regard some of accounting's key principles. Each case is different in its own right and contains vital applications that relate to real-world scenarios. From analysis of business activities to computation of inventory, each case presents the opportunity to learn how real-world scenarios are approached and executed. Over an eight-month period, each case was prepared through analysis and other means. Each case presents its own outcome and findings due to the fact that each case is unique. With the compilation of all twelve cases, this thesis presents a brief glimpse of how to …
A Comprehensive Review Of Accounting Through Case Studies, E. Dean Ramsey
A Comprehensive Review Of Accounting Through Case Studies, E. Dean Ramsey
Honors Theses
The following thesis is a comprehensive overview of financial accounting concepts. Publicly-trade companies have to follow certain accounting standards, and the concepts that arise have real-world significance. The purpose of this thesis was to gain a better understanding of these underlying concepts and see how they impact the decision-making processes of companies. These concepts are not uniformly applied to all companies, meaning that accountants have to design unique accounting systems within each company. The goal for accountants is to produce a set of financial statements that are free from material misstatements that can be used by investors. Each section of …
A Compilation Of Accounting Case Studies, Elizabeth Forbes Owen
A Compilation Of Accounting Case Studies, Elizabeth Forbes Owen
Honors Theses
This thesis has been prepared to meet requirements for the Sally McDonnell Barksdale Honors College in alliance with The Patterson School of Accountancy. Throughout the course of a year, I studied and researched various topics within the world of accounting and business. This thesis serves as a compilation of each of those cases. Topics vary from issues dealing with inventory, revenue, and depreciation to sifting through the FASB's Codification to support client requests. Each case presents a new topic within accounting with support for the given question or issues the client presented. At the end of each case, an outcome …
Survey Of Accountancy In Generally Accepted Accounting Principles And Financial Statement Analysis, Evan Turner
Survey Of Accountancy In Generally Accepted Accounting Principles And Financial Statement Analysis, Evan Turner
Honors Theses
This paper surveys the current landscape of accountancy following U.S. Generally Accepted Accounting Principles through a series of twelve case studies spanning different areas of financial reporting, taxation, financial statement analysis, and research. Several cases involve research using sections from the FASB Codification, financial statement analysis using ratios, and commentary on the impact from the perspective of users of financial statements. The cases span several areas of financial accounting including leases, stockholders equity, inventory, and deferred tax assets/liabilities in order to offer a broad perspective on the current landscape of financial reporting through individual, focused cases. The cases within this …
Balancing Internal Controls With Change Management In The Pacific Military Unit, Miriam Seveses Mefford
Balancing Internal Controls With Change Management In The Pacific Military Unit, Miriam Seveses Mefford
Walden Dissertations and Doctoral Studies
Federal government managers were advised to strengthen internal controls; the law dictates attestation of effective management controls, and the internal control program is used to detect risks. However, managers lacked preparatory training, with training being overlooked given the increased responsibilities. Managers are assigned the programmatic role regardless of the lack of program standards in knowledge, skill, and ability. The research questions addressed change management components, concepts, and core qualifications relative to program readiness. The purpose of this single case study was to identify and explore change management components contributing to the effectiveness of internal controls. The conceptual framework was based …
Effective Hiring Process Background Check Strategies, Christina Diane Waddell
Effective Hiring Process Background Check Strategies, Christina Diane Waddell
Walden Dissertations and Doctoral Studies
Job applicants often falsify information in their application materials. Using the disparate impact theory as the conceptual framework, the purpose of this multiple case study was to identify strategies Human Resource professionals use to complete effective background checks while maintaining compliance with federal regulations. I collected data by interviewing executives of 3 organizations located in the Southwest region of the United States, who had successful strategies for performing background checks to identify falsified information in the application process. I assured the validity and reliability of the data by reviewing organizational documents and member checking of the interpretation of the data. …
The Perceived Influence Of Ethics Education In Business, Jessica Selensky
The Perceived Influence Of Ethics Education In Business, Jessica Selensky
Honors Theses and Capstones
No abstract provided.
Analysis Of Accounting Practices Worldwide, Robert Mounger
Analysis Of Accounting Practices Worldwide, Robert Mounger
Honors Theses
The following is made up of case studies that were completed over the course of a year. These cases were given by our thesis advisor, Dr. Dickinson. These case studies highlight critical topics regarding financial accounting practices around the world. Each case focused on different topics in order to create a complete analysis of the different practices that exist. When outside information was necessary, we often referred to textbooks, academic journals, and the accounting codification database. These cases were designed to show an overall broad knowledge of the accounting profession as well as capture the critical details of the day …
A Case Study In The Principles And Practice Of Accounting, Ryan Maddigan
A Case Study In The Principles And Practice Of Accounting, Ryan Maddigan
Honors Theses
The research for this thesis project is intended to be a comprehensive study on the various concepts present in the principles and practice of accounting. This includes financial analyses and other examinations of financial information for a variety of different situations and companies using several different measures and concepts. The goal of these case studies is to determine accounting best practices based on GAAP for each company and their effect on the company's financial statements and reporting. This was determined specifically through analysis by comparison of accounting ratios on profitability, liquidity, turnover, financial leverage and dividend policy as well as …
An Introduction To Case Reports: The Fundamentals Of Accounting, William C. Kemp
An Introduction To Case Reports: The Fundamentals Of Accounting, William C. Kemp
Honors Theses
This document is a culmination of twelve case reports completed over the 2016-2017 school year under the direction of Dr. Victoria Dickinson. The cases were assigned in relation to the current topics covered in ACCY 303 and ACCY 304 and were prepared under GAAP and other generally accounting standards. Several cases were a set published by Cambridge Business Publishers, LLC and can be found online. Other cases were provided by Dr. Dickinson. Each case was a series of questions that related to a separate accounting topic, and information in each is not dependent on previous cases. Journal entries, ratios, financial …
Delving Into Corporate Accounting, Allison Ann Floyd
Delving Into Corporate Accounting, Allison Ann Floyd
Honors Theses
Delving into Corporate Accounting uses the financial statements of companies within the corporate realm to highlight key accounting aspects. There are a couple of instances within this thesis where hypothetical situations were given to further investigate the role of a specific concept as it relates to the industry. This is made obvious by the presence of a series of questions. Furthermore, the exploration of various accounting concepts was completed via Accountancy 420. My classmates and I conducted our studies on each concept over two semesters, fall 2016 and spring 2017. Ultimately, the collation of company research and hypothetical instances contributed …
Financial Reporting: A Case Study Analysis, Darby Mills
Financial Reporting: A Case Study Analysis, Darby Mills
Honors Theses
This paper looks at accountancy following the application of the U.S. Generally Accepted Accounting Principles (GAAP) through case study analysis. Within this paper, there are twelve case studies that cover areas of financial accounting, financial statement analysis, and research. The financial accounting cases cover several topics, such as stockholder's equity, inventory, leases, and deferred tax assets and liabilities. The financial statement analysis cases use ratios, creation of financial reports, and commentary to discuss in further detail the financial statements. The FASB Codification is used as a basis for research in many cases. Dr. Vicki Dickinson facilitated each case within this …
Acquired In-Process Research Development And Earnings Management, Daniel Gyung Paik, Junyoup Lee, Eun Suh Lee, Kevin H. Kim
Acquired In-Process Research Development And Earnings Management, Daniel Gyung Paik, Junyoup Lee, Eun Suh Lee, Kevin H. Kim
Accounting Faculty Publications
New accounting standards, namely SFAS 141 and 142, were adopted in 2001. The release of these two regulations offers a unique opportunity to explore how managers have changed their earnings manipulation behavior by using IPR&D costs. In this study, we examine whether and how the amount of IPR&D at the acquisition deals is associated with discretionary accruals, which serve as a proxy for earnings management. We use a sample of firms reporting acquired IPR&D over the period of 1993 to 2007 with a matched group based on size and industry. Our results provide evidence that managers strategically use the IPR&D …
Instructional Case: Can Management Accounting Help Aid Associations Make Tough Choices In Haiti?, Daniel Gyung Paik, W. Darrell Walden, Kip R. Krumwiede
Instructional Case: Can Management Accounting Help Aid Associations Make Tough Choices In Haiti?, Daniel Gyung Paik, W. Darrell Walden, Kip R. Krumwiede
Accounting Faculty Publications
Based on an actual situation, this case explores the use of management accounting analysis in a difficult make-or-buy decision in the real world of humanitarian aid. An aid organization produces a specially designed, highly nutritious peanut butter medicine to save the lives of Haiti’s malnourished children. The challenge is deciding whether to source the peanuts from Haitian farmers and pay more or from foreign suppliers and pay less. Students perform both quantitative and qualitative cost-benefit, break-even, operating leverage, and product costing analysis. Performance measurement, incentive issues, short-term versus long-term thinking, micro and macroeconomics, and ethical issues are also considered. The …
[Introduction To] Fundamentals Of Advanced Accounting: Seventh Edition, Joe B. Hoyle, Thomas F. Schaefer, Timothy S. Doupnik
[Introduction To] Fundamentals Of Advanced Accounting: Seventh Edition, Joe B. Hoyle, Thomas F. Schaefer, Timothy S. Doupnik
Bookshelf
Fundamentals of Advanced Accounting, 7th edition, is ideal for those schools wanting to cover twelve chapters in their advanced accounting course. This concise text allows students to think critically about accounting, just as they will do preparing for the CPA exam. The text continues to show the development of financial reporting as a product of intense and considered debate that continues today and will into the future.
Uniform Cpa Examination, An Overview Of The Cpa Exam And Resources To Help You Prepare, American Institute Of Certified Public Accountants (Aicpa)
Uniform Cpa Examination, An Overview Of The Cpa Exam And Resources To Help You Prepare, American Institute Of Certified Public Accountants (Aicpa)
Examinations and Study
No abstract provided.
Is The Accruals Anomaly More Persistent In Firms With Weak Internal Controls?, Kanishk Kapur
Is The Accruals Anomaly More Persistent In Firms With Weak Internal Controls?, Kanishk Kapur
CMC Senior Theses
In 1996, Sloan identified the accruals anomaly, in which the negative relationship between the accruals component of current earnings and subsequent stock returns can be exploited to generate excess returns. One would expect the accruals anomaly to dissipate and ultimately disappear as investors take advantage of the now-public information. However, nearly two decades later, it persists as one of the most prominent and contentious anomalies; its magnitude of current and future excess returns still remain controversial. The main reason for its persistence is that extreme accrual firms possess characteristics that are unappealing to most investors. These characteristics, which include insufficient …
The Effect Of Regulation On The Timeliness And Perceived Reliability Of Earnings Announcements, Robert Pawlewicz
The Effect Of Regulation On The Timeliness And Perceived Reliability Of Earnings Announcements, Robert Pawlewicz
Accountancy Faculty Publications
This paper examines the effect of regulations (i.e., the Sarbanes‐Oxley Act and Regulation G) on both the timing of earnings announcements and their relative informational role. I find that after the regulation of earnings announcements was instituted, firms began issuing less timely earnings announcements, and those announcements have become more important for shareholders. Ceteris paribus, after the regulations, firms have disclosed their fiscal year‐end announcements more than four days later than they had prior to regulatory changes. My results are robust to sensitivity analyses that control for concurrent earnings announcement disclosures and other changes instituted by the Sarbanes‐Oxley Act. Further, …
Local Tax Incentives And Behavior Of Foreign Enterprises: Evidence From A Large Developing Country, Jing Xing, Wei Cui, Xi Qi
Local Tax Incentives And Behavior Of Foreign Enterprises: Evidence From A Large Developing Country, Jing Xing, Wei Cui, Xi Qi
Research Collection School Of Accountancy
We analyze how profit reporting and investment behavior of foreign enterprises respond to local tax incentives in China, a large developing country. Using firm-level data between 2000 and 2013 from China’s industrial enterprise survey, we first provide strong evidence for tax competition among Chinese cities (especially cities within the same province) over the average effective income tax rate. We then find that, despite stringent capital controls, both reported pre-tax profits and investment of foreign firms respond strongly to local tax incentives, suggesting that subnational tax competition in China is oriented towards both mobile profits and real resources.
The Relationship Between Corporate Social Responsibility, Corporate Sustainability, And Corporate Financial Performance, Oluwakemi Daniel
The Relationship Between Corporate Social Responsibility, Corporate Sustainability, And Corporate Financial Performance, Oluwakemi Daniel
Walden Dissertations and Doctoral Studies
Some business executives are reluctant to engage in social responsibility and sustainability practices because of the assumption that these projects are costly and impair profitability. The purpose of this correlation study was to examine the relationship between corporate social responsibility, sustainability (as proxied by the 2016 Best Corporate Citizens index), and corporate financial performance (as measured by ROA and Tobin's Q). Stakeholder theory was the theoretical framework for the study. The results of linear regression analyses indicated an insignificant positive relationship between corporate social responsibility, sustainability, and financial performance. The yield of the linear regression analyses was as follows: F(1, …
A Basic Understanding Of Accounting Principles: A Case-By-Case Study, Rachel Lee Prestwood
A Basic Understanding Of Accounting Principles: A Case-By-Case Study, Rachel Lee Prestwood
Honors Theses
To complete my thesis, the Patterson School of Accountancy and the Sally McDonnell Barksdale Honors college created a special class just for accounting majors to complete their theses on time. This thesis is a collection of case studies illustrating many topics in the study of accounting. Each case study covers a different topic including the revenue cycle, leases, fraud, inventory classification, and much more. Data is presented in financial statements, tables, and in reports. Instead of covering one topic, the topics examined are all topics/issues an accountant could face throughout their career. An accountant has many different faces: financial advisor, …
A Journey Of Knowledge Through Various Case Studies, Rachel S. Rutledge
A Journey Of Knowledge Through Various Case Studies, Rachel S. Rutledge
Honors Theses
This thesis projects the profound amount of knowledge in accountancy found within real world scenarios called 'case studies.' Each of the twelve chapters in this thesis presents a different topic or problem for Rutledge Consulting Group, in which I, CEO, must use tools like the FASB Codification and financial planning, to help find solutions for our clients. The twelve cases include scenarios dealing with financial analysis for investments, proper allocation of revenues and expenses, internal controls and fraud prevention, inventory, capitalization of costs, employee benefits and retraining, common stock, compensation plans, unearned revenue recognition, deferred income taxes, and differing lease …
A Collection Of Case Studies On Financial Accounting Concepts, Sarah Catherine Thornton
A Collection Of Case Studies On Financial Accounting Concepts, Sarah Catherine Thornton
Honors Theses
This thesis is compiled of twelve case studies, each on a unique accounting concept. Each case study was analyzed in a group of two to four students, and each student completed a write-up answering the case questions and examining the proper accounting treatment for each issue in the case. Case topics included financial statement assembly and analysis, internal controls, inventories, leases, revenue recognition, deferred income taxes, and examinations of equity, among others. Each topic was considered using accounting knowledge learned during intermediate accounting classes at the University of Mississippi as well as the Financial Accounting Standards Board (FASB) Codification. The …