Accounting Commons^™

A Study Of Accounting And Economic Concepts With Reflection On Various Speakers, Kaitlin Seiberlich

Honors Theses

This thesis contains a series of twelve cases covering various accounting and economic concepts, including five cases providing a deeper analysis of Alphabet Inc. in relation to audit, tax, and advisory strategies formed based on public information and the company’s annual financial statements. The case topics were directed by Victoria Dickinson in accordance with the standards set by the Sally McDonnell Barksdale Honors College at the University of Mississippi. A few of the more technical issues covered in this thesis include a discussion on asset measurement practice, the completion of an excel certification course, and the effects of the Financial …

A Series Of Accounting Case Studies, Grace Anne Jones

Honors Theses

The following thesis consists of a variety of case studies surrounding accounting and related topics. Each case contains an introduction to the case and key takeaways from completing the case. Through completing these cases, I gained valuable knowledge regarding current accounting issues a developed a more robust understanding of the profession. The case studies were completed during the 2020-2021 academic year under the direction of Dr. Victoria Dickinson in fulfillment of the requirements for the Sally McDonnell Barksdale Honors College.

Black Homelessness In Los Angeles, Dezmin Hemmans, Rosemary Kim

Honors Thesis

Throughout American history, Black people have experienced disproportionate amounts of racism, inequity, and lack of resources. This systemic lack of resources and disparities contribute to an overall lack of individual economic development. These factors were further emphasized following the COVID 19 pandemic, which, increased the separations between others. At the start of the Reconstruction Era, the recently freed enslaved faced homelessness as they left plantations penniless with nowhere to go. They were met with both de facto and de jure segregation codified through restrictive covenants, deed clauses that restricted the sale of property to Black people (Cite). Today, Black people …

A Comprehensive Study Of Accounting Methodologies Through Case Studies, Sahara Karki

Honors Theses

This honors case study aims to study the different areas in accounting and dig deeper into some of the accounting scenarios used in the real world. This research is based on different case studies done in the classroom done by analyzing the financials of different companies. These case studies provide students a great opportunity to understand the different accounting concepts by researching and analyzing real-life topics and situations faced by some of the top companies in the nation. This also allowed students to meet professionals from the particular industry to discuss and understand the accounting methodologies and apply that to …

Comprehensive Review Of Accounting: A Case-By-Case Study, Cristina Trefry

Honors Theses

This thesis was prepared to investigate a variety of accounting scenarios to further learn and challenge student’s notion of accounting. These accounting scenarios were in the form of 11 case studies done over the course of September 2020 to April 2021. These case studies highlighted a wide variety of accounting concepts, and even challenged students to a case competition highlighted in cases 6 through 10. These case studies not only challenged students to think about accounting concepts in a different light, but also to learn more about the field they are going into through personalized cases. These personalized cases allowed …

The Influence Of Culture On The Accounting Profession: An Investigation Into The Implementation Of The Oecd's Inclusive Framework On Beps In The United States And Germany, Vivian Francis

Honors Theses

This research investigates the United States and Germany’s implementation of the OECD’s Inclusive Framework on BEPS and assesses the degree to which each country’s response was influenced by its culture. The objective of this research is to present a perspective on how international accounting regulations can take cultural characteristics into consideration in order to produce their desired outcomes. For the purpose of this thesis culture is defined and quantified through the framework developed by Geert Hofstede. Furthermore, this thesis investigates the relationship between the neoliberal political paradigm and the role of culture in accounting. This research uses a combination of …

Downfalls Of Economy Leading Small Businesses: A Study Of Corrective Actions, Alexis N. Davis

Honors College Theses

This study explores the significance of inappropriate accounting procedures and their detrimental effects on small businesses. This conceptual study is centered around small business decisions made by decision makers with weak understanding of financial literacy. The study highlights a series of improvements to weak internal controls that are not uncommon in small businesses.

Comprehensive Analysis Of Financial Accounting Through Series Of Case Studies, Tyler Anderson Burke

Honors Theses

This thesis is a collection of eleven case studies that were compiled during the 2020-2021 school year. The cases studies focus on a variety of topics concerning the field of accountancy. Over a period of two semesters, the cases were researched and written independently and in a group setting. The cases studies that were written with my fellow group members resulted in a group case competition at the end of the course. This thesis was developed under the guidance of Victoria Dickinson, Ph.D., CPA.

Case Studies In Accountancy, Michael Keene

Honors Theses

Case Studies in Accountancy is a compilation of case studies completed in fulfillment of ACCY 420. My cases are titled as followed: A Tale of Two Cities, Financial Statements, Presidential Debate, Tax Cuts and Job Act and Taxodus, Professional Interview, Financial Crisis, Case Competition Amazon Overview, Case Competition Amazon Audit Analyst, Case Competition Amazon Tax Advisor, Case Competition Amazon Advisory Consultant and Case Competition Amazon’s Equity Position. These cases covered a variety of topics in the world of accountancy as well as touching on our personal lives. In the first semester of the course, cases were typically individual before moving …

Financial Accounting Case Studies, Mark Miller

Honors Theses

The purpose of this thesis is to study and reflect on a variety of different aspects of the accounting profession and the professional world at large. Over the course of two semesters, we engaged independently and collectively with our peers in some of the deepest dives into our future profession of our academic careers. Each of the initial cases broadened my horizons and brought to light much of accounting that I had yet to be exposed to. Ultimately in the second semester we were divided into groups to work on series of cases revolving around one major business entity. In …

Accounting Case Studies, Jack Mcinnis

Honors Theses

Accounting Case Studies is a compilation of independent case studies performed during the Honors Accounting 420 class. The case studies consisted of multiple performed individually, and a case competition with an assigned group. The case studies I performed individually consist of an assessment between the two cities I was interested in beginning my career in, a case study about the presidential debate in 2020, an evaluation of the optimal corporate tax, a mentorship interview, and an analysis of the 2008 housing crisis in the United States. My group for the case study included my fellow classmates; Francena Sekul, Caitlyn Henry, …

Escaping From The Dilemma Of Corporate Bribery, Singapore Management University

Perspectives@SMU

CUHK research finds firms located in regions with more corruption cases protect themselves by speeding the recognition of bad news and delaying the recognition of good news

Nlr Eats: A Nonprofit To Feed Hungry Kids, Sydney Eagan

Accounting Undergraduate Honors Theses

Organization Description: Dog-Town Eats is a not-for-profit organization set up in North Little Rock, Arkansas, for the purpose of providing nutritious meals to underprivileged children on the weekends. The organization will also strive to provide meals when children are not in school over the summer months.

Specific Concept: Dog-Town Eats would like to purchase a food truck as well as supplies to offer meals. The organization will progressively expand to the areas surrounding North Little Rock and then eventually the entire state of Arkansas.

Market Description: Children who do not have the means of finding and or providing themselves …

The Timing Of Insider Trading And Management Forecast Credibility, Xiaozhe Gu

Accounting Dissertations - Archive

In this paper, I study how past insider trading patterns affect management forecast credibility. I first hypothesize and find that, due to litigation concerns, executives are unlikely to use a “pump-and-dump” strategy to maximize trading profits. Instead, they issue more accurate and conservative management earnings forecasts before insider sales. I then document that insider sales after forecasts have signaling content. Specifically, firms where a higher fraction of insider sales occurs shortly after the forecast enjoy higher forecast credibility in the future. This effect is more pronounced when firms are difficult to value and less pronounced when firms show traces of …

Big Bath Earnings Management In Accounting, Shannon Danysh-Hashemi

Doctoral Dissertations and Projects

This study examines the potential use of big bath earnings management (BBEM) techniques in the leisure and travel industries during the pandemic of 2020. Data is collected through Compustat and Mergent Online databases and then merged for analysis using SPSS 27. First, the preliminary t-test shows the possibility of the firms in these industries to have conducted BBEM. After, modified Jone's model is used to distinguish discretionary from non-discretionary accruals. Using multiple regression analysis, three hypotheses are tested to discover whether the year of the pandemic, political costs, and executive compensation had any significant effect on the use of discretionary …

Theranos: Case Study And Examination Of The Fraud Triangle, Abbey Jennings

Finance Undergraduate Honors Theses

Fraud is a serious issue which carries significant implications. Fraud committed by top level managers is particularly grievous, as it ripples through a firm, harming the company’s shareholders, employees, and credibility, while posing a threat to individuals and society (Zahra, et al.). A common framework in auditing, the fraud triangle, outlines three factors that if present, increase the risk or enable fraud to occur. The three factors are incentive, opportunity, and rationalization to commit fraud (Barlow).

In 2018, the Securities and Exchange Commission (SEC) charged Elizabeth Holmes, founder and CEO of a supposedly groundbreaking health tech company, Theranos, with what …

Project Foresight Annual Report, 2020-2021, Paul J. Speaker

Faculty & Staff Scholarship

Project FORESIGHT is a business-guided self-evaluation of forensic science laboratories across the globe. The participating laboratories represent local, regional, state, and national agencies. Economics, accounting, finance, and forensic faculty provide assistance, guidance, and analysis. Laboratories participating in Project FORESIGHT have developed standardized definitions for metrics to evaluate work processes, linking financial information to work tasks, and functions. Laboratory managers can then assess resource allocations, efficiencies, and value of services—the mission of Project FORESIGHT is to measure, preserve what works, and change what does not.

The benchmark data for the 2020-2021 performance period includes laboratory submissions for a variety of fiscal …

Finance And Accounting Dual-Degree Proposal, Meghan Finley

Senior Honors Projects

No abstract provided.

Colgate-Palmolive Customer Development Finance Internship: A Collection Of Journals Entries & Testimonials Of Professional Development, Braden Byrum

Finance Undergraduate Honors Theses

This is a collection of journal entries and testimonials to professional development that I received from my internship with Colgate-Palmolive on the Walmart team. Over the span of three months it serves as a reflection on my purpose and inflictions throughout my day to day during my internship. The skills developed during this experience are monumental in professional development but also expand into my personal life. These themes are relevant to the life ahead of me and this collection will serve as an endorsement to that.

Impact Of The Quality Of Esg Reporting On Profitability Of Trucking And Oil Companies, Diane Meng

Honors Scholar Theses

A growing number of companies have been providing disclosures regarding ESG issues and goals in their financial reports. Studies have investigated the association between the quality of ESG reporting and the financial performance of various companies, which showed various results. However, the association between the two factors remains unclear. In this study, I examine the relationship between the quality of ESG reporting and the profitability of companies in the trucking and oil industries from 2011 to 2020. I predict that greater quality of ESG reporting results in higher profitability of companies in both industries. Overall, the results of this study …

Sec Reporting Of Cybersecurity Incidents, Michaela Morosky

Honors Scholar Theses

This paper documents the reporting to the SEC of 197 major incidents of cybersecurity breaches among public firms in the years 2011-2019. My goal is to contribute to the debate on the need to revise the disclosure guidance by evaluating the extent to which cybersecurity breaches are disclosed in SEC filings under the current regulatory regime. In evaluating the individual breaches, I document whether prior to the SEC’s 2022 proposed amendment, firms were already following the SEC recommendation of disclosing material cybersecurity breaches in a timely manner. I find that it is extremely rare for a firm to follow the …

Analyzation Of Audit Procedures In The Wake Of The Early 2000s Accounting Scandals, Zachary Byar

Theses/Capstones/Creative Projects

Enron, WorldCom, and Tyco International were companies that operated in different industries and had different levels of net profit for decades. However, these companies had one pivotal thing in common: accounting fraud. In the early 2000s, accounting scandals from large companies created a major impact on the financial markets, causing Congress to take action to increase investor protection through the origination of the Sarbanes-Oxley Act of 2002. The Act was meant to restore investor confidence through strengthened disclosures and auditing requirements for public corporations. However, even with the creation of this new Act from Congress, fraud is still prevalent today, …

The Effect Of 100 Percent Population Testing On The Perception Of Cpa Firms With Limited Liability Exposure, Brock Revels

Honors Theses

The present study investigates whether retail investors believe that a CPA firm’s liability exposure or the type of evidence collected by the firm impacts their ability to remain unbiased during the audit. This study is inspired by calls for further research pertaining to the benefits and effectiveness that big data can provide to the audit industry or whether it could lead to more regulation. After receiving approval for the study by the Institutional Review Board, retail investors responded to an experiment in order to gather information for the study. The results indicate that retail investors believe that a CPA firm’s …

Aicpa Adopts Changes To Auditor’S Report, Ashley Bentley

ETSU Faculty Works

Throughout 2019 and 2020, the AICPA’s Auditing Standards Board (ASB) issued a collection of seven new auditing standards. Due to the coronavirus pandemic, the original effective date of the guidance was deferred. All seven standards went into effect in 2021. The new requirements build on the AICPA’s continuous effort to improve audit quality and promote audit consistency between public and private companies. Many of the provisions of the new standards are closely aligned with previously issued standards by the PCAOB and IAASB. Statement on Auditing Standards (SASs) Nos. 134-140 impact several aspects of the audit, including the concept of materiality, …

Accounting Case Studies, Avery Andress

Honors Theses

This thesis is a collection of accounting case studies. There are twelve cases that comprise this thesis including: A Tale of Two Cities, Asset Concepts, Presidential Debate, Excel Course, Taxodus - Playing The Global Tax Avoidance Game, Business Interview - Tony Huffman, Case Competition - Overview, Case Competition - Audit, Case Competition - Tax, Case Competition - Advisory, Case Competition - Earnings, Stock Price, and Analysis, and Financial Crisis of 2008. There are a variety of topics involved in these cases. I completed a case that involved watching a Presidential Debate and learned more about each candidate’s policies. Also, …

Analysis Of Accounting: A Series Of Case Studies Examining Relevant Topics And Concepts, Jermaine Barnes Jr

Honors Theses

This thesis is a compilation of various case studies addressing relevant issues and concepts within the field of accounting. It is composed of twelve cases designed to address and analyze numerous topics that are currently relevant to the field of accounting and my future career within this field. The information presented herein addresses a wide range of necessary skills and knowledge applicable to this field, and this information was gathered through analysis and documentation of a multitude of topics, such as the Financial Crisis of 2008, the first presidential debate of the 2020 election, the various demographical trends of cities …

5 Ways To Turn The Pandemic Into An Opportunity For E-Commerce Disruption, Yuanto Kusnadi, Gary Pan

Research Collection School Of Accountancy

It is safe to say that the COVID-19 pandemic had upended life as we knew it. Schools embraced blended learning, brick-and-mortar businesses were shuttered, and mask wearing whilst at indoor venues remains the order of the day. Amid the chaos, one bright spot is the opportunity for e-commerce entrepreneurs to disrupt traditional businesses.

Accounting Internship Thesis - Koch Industries, Casey Rivero

Accounting Undergraduate Honors Theses

This thesis outlines my accounting internship experience with Koch Industries during the summer of 2021. It describes the company's background, explains my role and responsibilities throughout the summer, and details the tools and technology I worked with. This thesis shows what is to be expected of the present day accountant and bridges the gap between university course material and real-life corporate application.

Conway Properties Llc, Cody Conway

Accounting Undergraduate Honors Theses

This thesis shows the business model for Conway Properties, LLC.

Financial Analysis Of Accountancy In America Today Through Collective Case Studies, Caitlyn Henry

Honors Theses

The following thesis contains a collection of ten accounting case studies that were written and directed under the advisement of Dr. Victoria Dickinson during the enrollment of Honors Accountancy 420. Dr. Dickinson presented us with unique prompts for each case study and guided our research as we dove into the professional world of accounting standards in America today. Five of my cases specifically correlate to The Coca-Cola Company, which my case competition team selected to research as we devised tax, audit, and advisory plans to better the company. We presented our findings to a panel of accounting professionals from numerous …