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Articles 511 - 540 of 548
Full-Text Articles in Accounting
Three Studies On Cybersecurity Disclosure And Assurance, Patricia Navarro Velez
Three Studies On Cybersecurity Disclosure And Assurance, Patricia Navarro Velez
Electronic Theses and Dissertations
This dissertation comprises three experimental studies that explore how management's financial disclosure behavior and security strategies influence the costs associated with cybersecurity breaches. The first study examines the cost of litigation in connection with cybersecurity incidents. The purpose of this study is to determine how the characteristics and content of cybersecurity incidents' disclosure affects jurors' liability assessments. Specifically, this study explores how jurors react to management timeliness in disclosing the incident and the plausibility of the explanations provided to justify the disclosure strategy. The second and third studies explore the value relevance of cybersecurity risk management (CRM) assurance. In particular, …
An Analysis Of Key Financial Accounting Topics, Farris Abu-Saoud
An Analysis Of Key Financial Accounting Topics, Farris Abu-Saoud
Honors Theses
The purpose of this paper is to analyze twelve key financial reporting issues and principles using case studies. These issues and principals include revenue recognition, deferred income taxes, common stock, long-term debt, U.S. GAAP, statement of cash flows, profitability, and investment decisions. Working through these case studies and analyzing these key financial reporting topics has provided a greater understanding of financial accounting and U.S. GAAP; an understanding that goes well beyond what was learned through lectures and exams.
Accounting Research Thesis, Henry Creel
Accounting Research Thesis, Henry Creel
Honors Theses
During the junior year of my academic career in the Patterson School of Accountancy, I participated in an accountancy thesis class. In this class we independently analyzed and assessed the financial statements and information presented by each case. The practical application of my accounting knowledge on the professionally formatted financial information presented by each case has strengthened my understanding in accounting in ways that no other class has. Through this course, I have grown in both professional and academic aspects, and my findings will be relevant for the rest of my career.
A Series Of Case Studies: An Analysis Of Key Accounting Issues, Jordan Haley Enlow
A Series Of Case Studies: An Analysis Of Key Accounting Issues, Jordan Haley Enlow
Honors Theses
This thesis was written on a series of case studies completed while taking ACCY 420 under the direction of Dr. Victoria Dickinson. This class, taken in the fall and spring of 2017-2018, was taken in conjunction with Intermediate Financial Accounting. Taking ACCY 420 along with Intermediate Financial Accounting added an application aspect to learning financial concepts. ACCY 420 did this by covering various areas of financial reporting in great detail through delving into numerous companies, both U. S. based and international, and analyzing their financials.
Financial Accounting Fundamentals: A Series Of Case Studies, Sidney Barrett Albritton
Financial Accounting Fundamentals: A Series Of Case Studies, Sidney Barrett Albritton
Honors Theses
Financial accounting is an area of study that encompasses a variety of topics and concepts. Understanding these concepts, both in theory and in practice, allow professionals and future professionals to have a firm foundation in the work they are expected to do. In order to develop this firm foundation of financial accounting, a series of case studies was completed. These cases covered concepts such as revenue recognition, shareholders’ equity, debt financing, and the like. Each case consisted of qualitative/quantitative information from a real company and a series of questions that allowed the student to explore the concepts and the intricacies …
A Comprehensive Review Of Accounting And Financial Reporting Principles, Nicholas Egorshin
A Comprehensive Review Of Accounting And Financial Reporting Principles, Nicholas Egorshin
Honors Theses
The following Thesis is comprised of twelve case studies that were completed over one year in the course ACCY 420. This course, led by Dr. Victoria Dickinson, challenged students to dive deeper into accounting concepts and principles through the analysis of financial statements presented from real companies. The companies analyzed do business in a variety of industries and disciplines, so students were able to see the accounting process through a multitude of lenses. Some companies examined used foreign currency and adhered to International Accounting policies, so analysis and critical thinking skills were necessary in truly understanding the significance of the …
A Compilation Of Accounting Case Studies And Analyses, Madison Huey
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 …
A Comprehensive Analysis Of Cases In Financial Accounting, Anna Lapayeva
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 …
Accounting Principles: A Collection Of Case Studies, Rachel Brunette
Accounting Principles: A Collection Of Case Studies, Rachel Brunette
Honors Theses
For my thesis, I completed twelve case studies to analyze common accounting concepts with real companies and scenarios. Over two semesters, I was given the cases by Dr. Victoria Dickinson in a course specifically designed by the Sally McDonnell Barksdale Honors College. The purpose of the course and this thesis is to gain a better understanding of various accounting topics in respect to the current U.S. Generally Accepted Accounting Principles (GAAP) and Financial Accounting Standards Board (FASB). The case study titles are broad but each case take an in-depth discussion into specific areas with the use of short answers, calculations, …
A Discussion Of Twelve Financial Accounting Topics, Katherine T. Oglesby
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 …
A Study Of Financial Reporting Principles Through Analysis Of Case Studies, Thomas Anthony Steis
A Study Of Financial Reporting Principles Through Analysis Of Case Studies, Thomas Anthony Steis
Honors Theses
The following thesis provides solutions to case studies on various financial accounting standards in agreement with Generally Accepted Accounting Principles as set forth by the Financial Accounting Standards Board. In conjunction with the topics learned in Intermediate Financial Accounting, each case focuses on a separate area of financial reporting through application within specific companies. The thesis displays understanding of accounting principles, financial statement preparation and analysis, and current accountancy topics. The case studies were completed under the direction of Dr. Victoria Dickinson in fulfillment of the requirements for the University of Mississippi, Sally McDonnell Barksdale Honors College, and Patterson School …
An Analysis Of Case Studies Regarding Principal Financial Accounting Concepts, Janesse Birdsong
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 …
Revenue Management Strategies For Long-Term Survival Of Small-Farm Wineries, Marie Kulesza
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 …
Lenders' Influence On Borrower Firms' Internal Controls, Md Mahmudul Hasan
Lenders' Influence On Borrower Firms' Internal Controls, Md Mahmudul Hasan
Open Access Theses & Dissertations
I identify a covenant in commercial loan contracts that requires borrowers to provide lenders internal control-related private information. Lenders use accounting information to monitor loan contracts and reliable accounting information is dependent on effective internal controls of the firm. I argue and provide evidence that lenders are more likely to demand internal control-related private information when borrowers have weak internal controls, when lenders use more accounting information in debt contracts, and when debt contracts have terms that expose lenders to greater risk. I further show that lenders' demand for internal control-related private information is positively associated with improvement in borrower …
Study Of The Impact Of The Great Recession On The Relation Between Earnings Surprises And Stock Returns, Benjamin Anderson, Stoyu Ivanov
Study Of The Impact Of The Great Recession On The Relation Between Earnings Surprises And Stock Returns, Benjamin Anderson, Stoyu Ivanov
Faculty Publications
This paper examines the impact of the Great Recession on the relation between earnings surprises and stock returns and examines the role that informed and uninformed investors play in the formation of the post-earnings announcement drift (PEAD). We use quarterly earnings surprises (SUE), firms' standardized unexpected returns, calculated as actual earnings minus expected earnings, scaled by stock price one day prior to the earnings announcement, and one-year future stock returns, the subsequent twelve-month abnormal stock returns, calculated as the difference between the firm's buy-and-hold return and the value-weighted market buy-and-hold return, to test whether the Great Recession had an impact …
Editor's Note, Marites Tiongco
Accounting For The Environment, Jonathan Konopka
Accounting For The Environment, Jonathan Konopka
Williams Honors College, Honors Research Projects
This research will explore the topic of environmental accounting, which is becoming increasingly important in today's climate. Many topics will be covered, including the history of environmental accounting, environmental accounting standards and practices, tax credits relating to the environment, green business practices, and local applications of environmental accounting. It is important to see how businesses are adapting in this era, in which climate and the environment has become a focal point.
Insider Ownership And Financial Analysts’ Information Environment: Evidence From Dual-Class Firms, Arno Forst, Barry Hettler, Ran Ron Barniv
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 …
Optimizing Accounting Decision Making Using Goal Programming, Clarence Goh
Optimizing Accounting Decision Making Using Goal Programming, Clarence Goh
Research Collection School Of Accountancy
Goal programming is a decision‐making technique that seeks to help decision makers make decisions that satisfy competing goals to the best extent possible. This article provides a description of goal programming, demonstrates how it can be implemented on a spreadsheet, and illustrates its use through an example from management accounting.
Auditing Standards Board (Asb) Meeting Highlights January 14-17, 2019 La Jolla, Ca, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting Highlights January 14-17, 2019 La Jolla, Ca, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Measuring The Financial Health Of American Symphony Orchestras, Samantha M. Lulka
Measuring The Financial Health Of American Symphony Orchestras, Samantha M. Lulka
Honors Theses and Capstones
No abstract provided.
Emerging Food Processing Technologies And Factors Impacting Their Industrial Adoption, Anushree Priyadarshini, Gaurav Rajauria, Colm. P. O'Donnell, Brijesh K. Tiwari
Emerging Food Processing Technologies And Factors Impacting Their Industrial Adoption, Anushree Priyadarshini, Gaurav Rajauria, Colm. P. O'Donnell, Brijesh K. Tiwari
Articles
Innovative food processing technologies have been widely investigated in food processing research in recent years. These technologies offer key advantages for advancing the preservation and quality of conventional foods, for combatting the growing challenges posed by globalization, increased competitive pressures and diverse consumer demands. However, there is a need to increase the level of adoption of novel technologies to ensure the potential benefits of these technologies are exploited more by the food industry. This review outlines emerging thermal and non-thermal food processing technologies with regard to their mechanisms, applications and commercial aspects. The level of adoption of novel food processing …
The Power Of Ethical Investment In The Context Of Political Uncertainty, Lucia Morales, Amparo Soler-Dominguez, Jim Hanly
The Power Of Ethical Investment In The Context Of Political Uncertainty, Lucia Morales, Amparo Soler-Dominguez, Jim Hanly
Articles
In this paper we analyse a set of socially responsible investment (SRI) indices against their conventional counterparts in the US context. Using a data set that spans the Obama and Trump administrations, we aim to identify whether performance and volatility patterns differ when markets are exposed to political uncertainty and the Global Financial Crisis (GFC). The findings suggest that SRI indices underperform conventional indices, and that the S&P 500 has a significant impact on their behaviour. The CBOE’s Volatility Index (VIX), the US Equity Related Economic Uncertainty Index (EEUi) and the impact of the economic policy uncertainty index (EPUi) are …
The Impact Of Firm Characteristics On Speed Of Adjustment To Target Leverage: A Uk Study, James Fitzgerald, J. Ryan
The Impact Of Firm Characteristics On Speed Of Adjustment To Target Leverage: A Uk Study, James Fitzgerald, J. Ryan
Articles
Responding to the need to investigate heterogeneity in the speed of adjustment (SOA) to target leverage in a manner that reflects the fractional nature of leverage, we estimate SOA across sub-samples of UK firms using the Dynamic Panel Fractional (DPF) estimator. Using firm characteristics to identify firms subject to varying costs of deviation from and adjustment to target leverage, we find significant evidence of heterogeneity in the speeds at which UK firms adjust to target leverage. Our results show that small, high growth and low dividend paying firms adjust to target leverage faster than their large, low growth and high …
Cooking A Corporation Tax Controversy: Apple, Ireland And The Eu., Ciara Graham, Brendan O'Rourke
Cooking A Corporation Tax Controversy: Apple, Ireland And The Eu., Ciara Graham, Brendan O'Rourke
Articles
Given the centrality of corporations in distribution of income and wealth studies, discursive constructions of corporate taxation are essential to understanding the production of inequality. The focus of this study is an interview with Apple’s Chief Executive Tim Cook on the Irish state broadcaster, Raidió Teilifís Éireann’s (RTÉ) flagship news programme, Morning Ireland, following the ruling by the European Commission (EC) on the corporation tax arrangements between Apple Inc. and Ireland. Drawing on a Critical Discourse Analysis (CDA) approach, a frame analysis is provided. The significance and extent of the EC’s ruling has potential implications for corporation taxation policy, within …
2019 Association Integrated Report; Re-Imagine; Aicpa Annual Report, 2019, Association Of International Professional Accountants
2019 Association Integrated Report; Re-Imagine; Aicpa Annual Report, 2019, Association Of International Professional Accountants
AICPA Annual Reports
No abstract provided.
Funding Strategies For Smallholder Rice Farmers In Afadzato South District, Ghana, Faith S. Ababio-Twi
Funding Strategies For Smallholder Rice Farmers In Afadzato South District, Ghana, Faith S. Ababio-Twi
Walden Dissertations and Doctoral Studies
Agriculture revenue contributions to Ghana's gross domestic product have declined because of limited farm funding, which has constrained some smallholder rice farmers access credit to acquire necessary inputs, and to secure a stable market for their harvests. The purpose of this qualitative multiple case study was to explore successful strategies some smallholder rice farmers in the Afadzato South District of Ghana used in obtaining farm funding. Data collection included semistructured, face-to-face interviews with 9 smallholder rice farmers who successfully obtained farm funding. Previous research, reports, and policies of the Ghana Ministry of Food and Agriculture served as additional data collection …
Exploring The Perceptions Of Accountants On Academic Preparations Related To Occupational Fraud And Internal Control Weaknesses, Mohamad Majdi Sahloul
Exploring The Perceptions Of Accountants On Academic Preparations Related To Occupational Fraud And Internal Control Weaknesses, Mohamad Majdi Sahloul
Doctoral Dissertations and Projects
Occupational fraud and internal control material weaknesses (ICMWs) have become global issues due to the strong correlation between internal control (IC) and fraud revelation. However, academic education (AE) has a positive influence on deliberative reasoning and ethical decisions. Nevertheless, little is known of how accountants perceive their AE prepared them to detect fraud and respond to ICMWs. Thus, there is a need to explore how accountants perceive the strengths and weaknesses in their AE regarding fraud and ICMWs. The study contains a comprehensive review of articles published by peer-reviewed journals, particularly in the last five years. The conceptual framework included …
Healthcare Organization Change Management Strategies To Guide Information Technology With For Information Technology Change Initiatives, Sharita Dianthe Speed-Crittle
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 …
Robotic Process Automation In Public Accounting, Lauren A. Cooper, D. Kip Holderness, Trevor L. Sorensen, David A. Wood
Robotic Process Automation In Public Accounting, Lauren A. Cooper, D. Kip Holderness, Trevor L. Sorensen, David A. Wood
Faculty Publications
This study investigates the adoption and use of Robotic Process Automation (RPA) software— often referred to as bots—in the public accounting industry. Accounting firms use RPA software to automate the input, processing, and output of data across computer applications in order to streamline repetitive and mundane business processes. We conducted individual, semi-structured interviews with 14 accounting professionals including at least two RPA leaders at each of the Big 4 accounting firms to gain insights into how RPA software is currently being used. Interviewees note that bots are implemented in all areas of the firm but have gained the most traction …