Accounting Commons^™

A Compilation Of Accounting Case Studies And Analyses, Madison Huey

Honors Theses

Over the course of two semesters I completed twelve case studies under the direction of Dr. Victoria Dickinson. Each of those cases is presented here to serve as my Honors Thesis. They are accompanied by brief analyses to show my understanding of each topic covered in the case. In addition to the completion of case studies, I also had the opportunity to attend twelve presentations from Big 4 firms. During these presentations, I learned the values of each firm and had the opportunity to network with professionals from each firm. Furthermore, I participated in two case competitions, during which I …

Accounting Cases, Drew Caruthers

Honors Theses

I developed my thesis in the Accounting 420 class, which is an exclusive class for accounting majors in the Sally Barksdale Honors College at Ole Miss. The class would meet once a week for two semesters. The class period would involve us receiving accounting cases that we would work on during the class and the rest of the week. The accounting cases involve real world companies and financial statements. Each case was designed to help us figure out and learn a different accounting topic each week with a total of 12 cases. The professor, Dr. Dickinson, would grade and suggest …

Internal Control Strategies To Mitigate Fraud In Small Manufacturing Businesses In Cameroon, Thomas Ndive Molungu

Walden Dissertations and Doctoral Studies

Approximately 51.3% of small manufacturing businesses lack effective internal controls to deter fraud. Internal control strategies, when adequately implemented, can mitigate fraud and improve profitability in small manufacturing businesses. The objective of this single qualitative case study was to explore the internal control strategies used in a small manufacturing business to mitigate assets misappropriation fraud and improve profitability. Agency theory was the conceptual framework for this study. Five business managers in a small manufacturing firm in Cameroon participated in face-to-face semistructured interviews. The data analysis process included Yin's 5-step process. Identified themes included (a) governance at a higher management level, …

Healthcare Organization Change Management Strategies To Guide Information Technology With For Information Technology Change Initiatives, Sharita Dianthe Speed-Crittle

Walden Dissertations and Doctoral Studies

As technology and organizations continue to increase in complexity, a willingness to implement change management strategies for Internet technology (IT) change initiatives is necessary in a healthcare setting. This multiple case study explored change management strategies that 3 hospital administrators at 3 different hospitals in the southeast region of the United States used to guide organizational IT change activities to avoid waste and increase profits. The conceptual framework for this study was Lewin's organizational change model and Kanter's theory of structural empowerment. Data were collected using semistructured interviews and a review of hospital documentation from the 3 hospitals. The data …

Ua99/2 Bowling Green Business University Business Manager, Wku Archives

WKU Archives Collection Inventories

Records created by the business manager of Bowling Green Business University.

Ua99/5 Bowling Green Business University Departments, Wku Archives

WKU Archives Collection Inventories

Records created by and about the departments of Bowling Green Business University.

Ua99/6/1 Bowling Green Business University Student Affairs Student Organizations, Wku Archives

WKU Archives Collection Inventories

Records created by student organizations.

Ua3/8/3 President's Office-Meredith Special Audit, Wku Archives

WKU Archives Collection Inventories

Files related to special audit conducted during Thomas Meredith's tenure as president of WKU.

Measuring The Financial Health Of American Symphony Orchestras, Samantha M. Lulka

Honors Theses and Capstones

No abstract provided.

Relationships Between Corporate Inversions And The Tax Cuts & Jobs Act, Sedona L. Clothier

Honors Theses and Capstones

No abstract provided.

Insider Ownership And Financial Analysts’ Information Environment: Evidence From Dual-Class Firms, Arno Forst, Barry Hettler, Ran Ron Barniv

School of Accountancy Faculty Publications

We examine the association of insider ownership with financial analysts’ forecast accuracy and dispersion in a sample of U.S. dual-class firms. Insider ownership exerts two effects: a positive incentive effect and a negative entrenchment effect. The lack of significant findings in prior research regarding the association between insider ownership and forecast accuracy may be attributable to the offsetting forces of these two effects. Using a comprehensive hand-collected sample of U.S. firms that maintain more than one class of common stock, we are able to disentangle incentive and entrenchment effects which are confounded in single-class firms. We find that disproportionate insider …

The Aids Volcano : Narratives Of Hiv/Aids In The Iranian Public Sphere, Elham Pourtaher

Legacy Theses & Dissertations (2009 - 2024)

Broadly construed, this thesis will examine the transformations in the socio-cultural construction of HIV/AIDS in Iran from the joint perspectives of media and medical sociology. Until recently, official public narratives in Iran primarily regarded AIDS to be a drug-related disease. However, beginning from the early 2010s, a new narrative frame (often called as “the third wave”) introduces a significant “alarming” collective shift in the transmissions modes of the disease toward sexual pathways. Having observed the rather rapid transformation of the public AIDS framing, this research began with an empirical question: considering the fact that the shift implied the prevalence of …

The Transition Tax: Why It Was Created And How It Could Be Altered, Ryan Motter

CMC Senior Theses

In this paper, I talk about Section 965, also known as the transition tax, enacted in the Tax Cuts and Jobs Act (TCJA). First, I examine loopholes under the old tax regime that allowed for the accumulation of offshore earnings and how the TCJA closes those loopholes. After detailing the legislation of the transition tax and a comparison with Section 965 included in the American Jobs Creation Act in 2004, I compare firms’ recorded provisions of the transition tax with an estimation based on the past disclosures of firms’ permanently reinvested earnings and finds that the transition tax will generate …

An Analysis Of The Financial Reporting Quality Of Early Adopters Of Accounting Standards Update, Asu 2016-02, Hannah D. Eubanks

Theses and Dissertations

In 2016, the Financial Accounting Standards Board updated the way lease transactions are reported. This paper offers insight into the financial reporting quality of the early adopters of Accounting Standards Update on Leases, ASU 2016-02. Methodology modeled after an event study on clawback provisions conducted by Dehaan, Hodge, and Shelvin (2013) aids in the development of the hypothesis and matched-sample event study using restatements and audit opinions as proxies for financial reporting quality. It is hypothesized that the early adopters of ASU 2016-02 will have better financial reporting quality when compared to a control group. Results do not support the …

Caveat Emptor: A Study Of Fraud, Red Flags, And Investor Due Diligence, Katherina D. Albers

Honors College Theses

For decades fraud has been an ever growing problem in our society, costing Americans hundreds of billions of dollars each year. Every investor and consumer pay for the effects and damages of fraud directly or indirectly. Investors need to proactively search for red flags before investing. Through an examination of two recent frauds, Theranos and Fyre Media, I will discuss the frauds perpetrated and the red flags present that investors missed.

Graduate Bulletin: 2019-2020, Minnesota State University Moorhead

Graduate Bulletins (Catalogs)

No abstract provided.

Exploration Of Financial Accounting: A Compilation Of Individual Case Studies, Allison Gaerke

Honors Theses

This thesis contains twelve accounting-related case studies completed in Accounting 420: Independent Studies, a two-semester thesis course taught by Dr. Victoria Dickinson. For most cases, students were given access to case materials that provided brief descriptions of real companies along with the companies’ financial statements and related footnotes. The cases also provided conceptual, procedural, and analytical questions for students to answer; completing a case study entailed answering the questions selected by Dr. Dickinson and writing a brief introduction to the case. Students were given time in class to work in small groups to start answering the case questions. Students used …

A Comprehensive Analysis Of Cases In Financial Accounting, Anna Lapayeva

Honors Theses

The thesis constitutes a comprehensive analysis of various cases in financial accounting. The topics included investment decisions, income statement, property, plant, and equipment valuation, accounts receivable, allowance for doubtful accounts, research and development, data analysis, interest bonds, stock and dividends, securities, income taxes, and revenue recognition. The GAAP standards for the subjects include many options that can be used, and accounting will be significantly different dependent on the choice the firm will make. The research highlighted the respective differences in the methods and thoroughly explained the reasonings behind the chosen methods in cases. Topics were investigated over the course of …

Comprehensive Analysis Of Financial Reporting Through Case Studies, Griffin Anderson Clark

Honors Theses

This thesis covers both fundamental and nuanced issues relating to accounting and, more specifically, financial reporting. These issues range from cash flow analysis to bank auditing opinions. The thesis is a compilation of twelve case studies assigned by Dr. Victoria Dickinson in the Professional Research and Development Program. From a broader perspective, the insight gained through this thesis is primarily concerned with how the three fundamental financial statements, the balance sheet, income statement, and statement of cash flows interact with one another within a given fact set. Transactions, estimates, and adjustments can influence all three financial statements, changing how financial …

Fundamental Accounting Concepts: A Compilation Of Case Studies, Shelby Mackenzie Loftis

Honors Theses

This thesis is a compilation of twelve case studies that were completed over the course of an academic school year. These cases covered a variety of topics such as accounts receivables, property, plant, and equipment (PPE), long-term debt, shareholders' equity, deferred income taxes, revenue recognition, and many more. The cases touched on subjects that were relevant to things we covered in our other accounting classes, along with items we were exposed to during our internship. For many of the cases, we collaborated with fellow students in our thesis class to help analyze some of the questions posed in the case …

The Application Of Accounting Concepts Through Case Studies, Olivia Hamilton

Honors Theses

My thesis addresses several important concepts of accounting principles. These concepts are explored through twelve different case studies that each help address a specific topic. The topics cover the treatment of items such as accounts receivables, property, plant, and equipment, long-term debt, shareholder’s equity, marketable securities, deferred income taxes, and revenue recognition rules. The methods used to complete these cases was to take the information I learned in class as well as reference my textbooks. It helped me to understand what the questions were asking and therefore the corresponding solutions. For each case, I had to search through each company’s …

An Analysis Of Case Studies Regarding Principal Financial Accounting Concepts, Janesse Birdsong

Honors Theses

During Fall of 2017 and Spring of 2018, I participated in an alternate thesis route for accounting majors. The alternate route consisted of enrolling in a year-long course with Dr. Victoria Dickinson and individually completing cases based on financial accounting concepts each week. The cases selected each focus on a specific financial accounting concept. The conclusions reached in the cases were based on materials from the case, in class lecture notes, and an intermediate accounting textbook. Each case presents a series of questions which start with basic accounting concepts and build to more complex conceptual issues. Each case further developed …

A Discussion Of Twelve Financial Accounting Topics, Katherine T. Oglesby

Honors Theses

The purpose of this paper is to investigate twelve different financial reporting topics using specific scenarios and financial positions of existing companies that have been presented in various case studies. The case studies cover multiple topics, long-term debt, equity sales, marketable securities, deferred income taxes, revenue recognition, financial reporting of cash flows, impairments and securities’ sales related to debt, and capitalized costs and earnings quality. In addition to the financial reporting topics, four cases cover various accounting-related topics, including data analytics incorporated into the profession as a whole, transparency and ethics both during the accounting recruiting process, along with during …

Accounting Standards And Topics Implemented And Analyzed, Makenzie Courtland Mcneill

Honors Theses

The objective of this thesis is to report on multiple accounting standards and topics through the use of twelve different cases. The cases that were researched included the topics of evaluation of financial statements, profitability and earnings, accounts receivable, and working through a time value of money problem. Additionally, subjects such as research and development costs, the data analytics tool IBM Watson, long-term debt, stockholders’ equity, marketable securities, deferred income taxes, and revenue recognition were also analyzed throughout this paper. These cases were written to help the reader, and others, learn from their questions. The questions in the cases, as …

An Analysis Of Cases In Financial Reporting, Caroline L. Cotton

Honors Theses

This thesis includes twelve different cases of various topics in financial reporting, such as deferred income taxes, revenue recognition, marketable securities, and many others. The solutions to the cases were found in fulfillment of ACCY 420 at the University of Mississippi during the Fall of 2017 and the Spring of 2018. The thesis is formatted below so that the questions to each case are visible to the reader. When it was fitting, there are also journal entries, t-accounts, and tables to go along with the questions. Each case focuses on a different area of financial accounting with an emphasis on …

A Comprehensive Analysis Of Financial Reporting Through Case Studies, Cole Conner

Honors Theses

This paper serves as an investigation and analysis of the financial reporting practices of publicly traded companies, in addition to addressing a number of other selected accounting topics. This was accomplished through the analysis of a number of accounting case studies. Each of these studies addresses a specific topic related to financial reporting such as the accounting for income taxes, the treatment of plant property and equipment, and the treatment of investments in securities. The cases provide background related to the topic and organization(s) discussed as well present a series of questions which guide in the discussion and analysis of …

Revenue Management Strategies For Long-Term Survival Of Small-Farm Wineries, Marie Kulesza

Walden Dissertations and Doctoral Studies

Some owners of small-farm wineries have moved to direct and alternative revenue management strategies to generate revenue and create brand awareness because of increased competition and regulatory changes. Research has revealed that owners of small-farm wineries remain financially reliant on direct-to-consumer sales through tasting rooms that represent an estimated 70% of their total revenue generated. This qualitative multiple case study was an exploration of how revenue management decisions of small-farm winery owners may contribute to long-term survival in a regulated industry. Dynamic capabilities concept was the conceptual framework for this study. The study population consisted of 3 small-farm winery owners …

Binary Bright-Line Decision Models For Going Concern Assessment: Analysis Of Analytical Tools For Bankruptcy Prediction Considering Sensitivity To Materiality Thresholds, Sid Bundy

Theses and Dissertations--Accountancy

In August, 2014, the Financial Accounting Standards Board issued an update concerning the disclosure of uncertainties about an entity’s ability to continue as a going concern. The standard requires an entities management to evaluate whether there is substantial doubt about the entity’s ability to continue as a going concern and to provide related footnote disclosures in certain circumstances. One consequence of this regulation is the need for guidance for audit testing of management’s assessments in each phase of the audit.

This research evaluates the usefulness of bankruptcy prediction models as analytical tools in the planning stage of an audit for …

Internal Control Strategies For Compliance With The Sarbanes-Oxley Act Of 2002, Grant J. Lee

Walden Dissertations and Doctoral Studies

Publicly traded corporations have dedicated time and money to adhering to the requirements of the Sarbanes-Oxley Act (SOX) of 2002; however, some companies face challenges in internal control compliance with SOX. Using the transformational leadership theory as the conceptual framework, the purpose of this multiple case study was to explore the strategies chief financial officers (CFOs) used to comply with corporate financial internal control policies. Data were collected using face-to-face, semistructured interviews with 3 CFOs of publicly traded manufacturing companies in Michigan and a review of documents. The selection criteria for participants included CFOs who have experience in SOX implementation …

Strategies To Prevent And Detect Occupational Fraud In Small Retail Businesses, Marquita V. Davis

Walden Dissertations and Doctoral Studies

Business owners' lack of strategies to prevent and detect occupational fraud in small retail businesses in the United States could result in substantial financial losses or insolvency. Grounded in Cressey's fraud triangle, the purpose of this multiple case study was to explore internal control strategies 6 owners of small retail businesses in southeastern Pennsylvania used to prevent and detect occupational fraud. Face-to-face interviews, observations, and documentation are the data collection techniques I used in this study. Data were transcribed, coded, analyzed, and member checked to identify emergent themes. Six themes emerged from the thematic analysis: financial impact, transaction responsibility and …