Open Access. Powered by Scholars. Published by Universities.®

Accounting Commons

Open Access. Powered by Scholars. Published by Universities.®

2025

Discipline
Institution
Keyword
Publication
Publication Type
File Type

Articles 2011 - 2040 of 2394

Full-Text Articles in Accounting

Qualified Plans Need Revision To Comply With The Rea, Labh S. Hira May 2025

Qualified Plans Need Revision To Comply With The Rea, Labh S. Hira

Tax Adviser

No abstract provided.


Gift-Leaseback Of Property Revisited, Edward J. Schnee, William D. Samson May 2025

Gift-Leaseback Of Property Revisited, Edward J. Schnee, William D. Samson

Tax Adviser

No abstract provided.


Restricted Access: Structural Gatekeeping And The Black Student Experience In Accounting Education, Richard W. Hurt Iii May 2025

Restricted Access: Structural Gatekeeping And The Black Student Experience In Accounting Education, Richard W. Hurt Iii

Dissertations

This study explores the experiences of Black accountants as they reflect on their memories of the pipeline to their profession and the affective dimensions of their educational experiences as accounting majors in college. Grounding into Unapologetic Black Inquiry (UBI), a framework rooted in critical race theory, this investigation integrates narrative inquiry as a tool to capture rich descriptions from participant interviews and written reflections. Furthermore, this descriptive qualitative study explores how the structures and values of accounting education are rooted in a form of professionalism that prioritizes technical proficiencies over cultural knowledge, thus ignoring community forms of assets related to …


Hancock/Dana Strategic Analysis Podcast, Ruby P. Lenzen May 2025

Hancock/Dana Strategic Analysis Podcast, Ruby P. Lenzen

Honors Program: Senior Projects (Public)

Through a series of interviews, part one of the podcast provides a look into the internal and external strategic factors of a mid-size accounting firm, Hancock/Dana. Partners and staff discuss the firm's history, culture, mission, and values, emphasizing the importance of client relationships and internal development through a "one firm" model. They also address the challenges and opportunities presented by industry trends, technology like AI, and competition, highlighting strategies for talent retention, operational efficiency, and client satisfaction. The conversations reveal how the firm aims to maintain a sustainable competitive advantage in the evolving accounting landscape.

Based on my interviews with …


Be Ready For What's Next: A Reflection On My Internship With Kpmg, Megan L. Bundren May 2025

Be Ready For What's Next: A Reflection On My Internship With Kpmg, Megan L. Bundren

Honors Theses

During my audit internship with KPMG in Dallas, I had the opportunity to apply classroom knowledge from the Patterson School of Accountancy to real-world client engagements across a variety of industries. I participated in substantive testing, financial statement tie-outs, depreciation analysis, and internal control evaluations, which deepened my understanding of audit standards and procedures. My training at KPMG’s Lakehouse in Orlando and use of tools like KPMG Clara Workflow and Microsoft Excel’s DataSnipper enhanced my technical skills and audit efficiency. I also gained insight into global collaboration through KPMG’s Global Delivery Center in India. Through engagements such as Seaport Entertainment …


A Product Development Process From Concept To Production: Smartphone Projector, Ross G. Cohen, Piper G. Thomas May 2025

A Product Development Process From Concept To Production: Smartphone Projector, Ross G. Cohen, Piper G. Thomas

Honors Theses

The purpose of this thesis is to demonstrate the production and documentation of the SmartPhone Projector Capstone for the Center of Manufacturing Excellence (CME). This document follows the production development from the beginning Spring 2024 problem definition all the way to the Fall of 2024 final product. This project was completed by a team of five undergraduate students, including an accounting major, finance major, biomedical engineering major, and two mechanical engineering majors. The goal of this project was to design and build a SmartPhone projector, then carry out a full production run located on the CME shop floor. To begin …


From Fraud To Future: Accountancy Case Studies On Financial Illusions, Policy Failures, And The Economic Renaissance Of Mississippi’S Broadband Initiative, Hayden Brennan Adams May 2025

From Fraud To Future: Accountancy Case Studies On Financial Illusions, Policy Failures, And The Economic Renaissance Of Mississippi’S Broadband Initiative, Hayden Brennan Adams

Honors Theses

This Honors Practicum is a compilation of case studies completed under the supervision of Dr. Victoria Dickenson across two semesters of the course Accountancy 420 — Independent Study. The first semester (Fall 2023) of case studies involved both individual and group case studies examining various geopolitical implications of contemporary accounting, as well as the surge in environmental, social, and governance (ESG) regulations affecting financial reporting. The second semester (Spring 2024) was mostly centered around a collaborative Mississippi economic development proposal project conducted by four other students and myself. In our project, we construct a business plan for a start-up broadband …


Analyzing Economic Trends: Perspectives On Economic Development And Policy Debates, Olivia Boyce May 2025

Analyzing Economic Trends: Perspectives On Economic Development And Policy Debates, Olivia Boyce

Honors Theses

This thesis is a combination of six case studies completed during the 2023-2024 academic school year. The studies were written under the direction and supervision of Dr. Victoria Dickinson during the Honors Accountancy 420 course and in accordance with the Sally McDonnell Barksdale Honors College and the Patterson School of Accountancy. Each case study explored different aspects of the accounting profession, while focusing in on analyzing economic trends. Case one discussed the unawareness of Chinese entities joining the United States stock market using a reverse merger process. This case showed the difficulties in enacting change in the U.S. government and …


Exploring Financial Implications Through Case Studies Of Various Economic, Financial, And Social Factors, Rachel Spencer May 2025

Exploring Financial Implications Through Case Studies Of Various Economic, Financial, And Social Factors, Rachel Spencer

Honors Theses

This thesis explores many topics surrounding the financial, economic, and social implications of key issues identified in various case studies. Topics explored include financial fraud presented in The China Hustle, a reflection on the United States’ military industrial complex and their role in the Ukrainian war, the increasing prevalence of Environmental, Social, and Governance (ESG) programs, the ideology of Dr. Ben Carson and Dr. Thomas Sowell, and a start-up business plan for a brewery.

Each chapter in this thesis analyzes one of these complex topics. This thesis is a critical reflection of how economic implications, government strategies, and social beliefs …


A Multi-Case Empirical Examination Of Accounting Principle Application Within Varied Regulatory, Ethical, And Political Contextual Frameworks, Preston D. Oden May 2025

A Multi-Case Empirical Examination Of Accounting Principle Application Within Varied Regulatory, Ethical, And Political Contextual Frameworks, Preston D. Oden

Honors Theses

This thesis explores the practical application of accounting principles through the in-depth analysis of seven real-world cases, each illustrating distinct challenges and decision-making scenarios. By examining each case independently, the study highlights the contextual factors that influence accounting choices, regulatory compliance, ethical considerations, and the strategic implications. It also dives into the political realm where I analyze the crossroads between politics and accounting.


Case Studies In Financial Accounting, Jessica Krukar May 2025

Case Studies In Financial Accounting, Jessica Krukar

Honors Theses

Over the course of two semesters in ACCY 420, under the instruction of Dr. Victoria Dickinson, I completed a series of case studies that analyzed different economic and financial accounting issues. These case studies required us to research the topic and to also reflect on what we have learned in previous accounting classes. Two of the case studies were presentation-based competitions: the KPMG Ideation Challenge and the Mississippi Economic Development Project. In both cases, my team and I researched the topic, proposed a solution, developed a presentation, and then argued our solution to a panel of accounting and business professionals. …


Exploring Key Accounting Trends Through Case Studies, Catherine D. Tisue May 2025

Exploring Key Accounting Trends Through Case Studies, Catherine D. Tisue

Honors Theses

This thesis explores topics related to financial accounting and the accounting field through the analysis of case studies. Included are six different case studies ranging from the military industrial complex situations governments are facing to environmentally sustainable practices that could benefit financial reporting. These cases were put together through extensive analysis and problem solving to thoroughly determine the reasons these topics affect our industry. The case studies were written with the supervision of Dr. Victoria Dickinson while in the Honors Accountancy 420 Independent Study course.

These case studies explore a range of topics that all contribute to my understanding of …


Analyzing And Understanding The Broad Spectrum Of Accounting: Five Concentrated Case Studies, Anna D. Franks May 2025

Analyzing And Understanding The Broad Spectrum Of Accounting: Five Concentrated Case Studies, Anna D. Franks

Honors Theses

This thesis is a compilation of five case studies, each exploring a distinct aspect of the accounting profession and its role in modern society. They were written and compiled under the supervision of Dr. Victoria Dickinson during the Honors Accountancy 420 course and in accordance with the requirements of the Sally McDonnell Barksdale Honors College and the Patterson School of Accountancy. Cases I-IV examine various pressing issues within the field of accounting, including the 2008 stock market crash, the implications of the military industrial complex that is present in many modern governments, environmental sustainability in accounting, and a look at …


The Dual Lens Of Progress: Accounting Case Studies And Innovation For Economic Progress In Mississippi, Rebecca L. Burrow May 2025

The Dual Lens Of Progress: Accounting Case Studies And Innovation For Economic Progress In Mississippi, Rebecca L. Burrow

Honors Theses

This thesis explores the interplay between financial theory and practice by analyzing corporate accounting frameworks, philosophical perspectives, and an innovative business venture. Six case studies form the foundation of this work: the integration of Environmental, Social, and Governance (ESG) principles in corporate accountability, Northrop Grumman’s financial strategies, the implementation and resulting effects of the Corporate Transparency Act in the United States, the Financial Accounting Standards Board’s (FASB) objectives in setting new standards, the philosophical contributions of Dr. Thomas Sowell and Dr. Ben Carson, and a theoretical business proposal aimed to simulate economic development in Mississippi. Data was gathered through case …


Accountability And Efficiency: Compiled Case Studies On Economic Development, Spending, And Global Markets, Jacob W. Grimsley May 2025

Accountability And Efficiency: Compiled Case Studies On Economic Development, Spending, And Global Markets, Jacob W. Grimsley

Honors Theses

This is a compilation of cases worked throughout the course of one year. These cases were created and assigned for an accountancy course focused on research and writing. The cases focus on accounting related topics, while also pertaining to political happenings as well as general economic topics.

Case 02 was completed in collaboration with other honors students, and these students are indicated on the page preceding this case.

Cases 05 and 06 pertain to a semester-long project focused on the development of a Mississippi based business. This case was also completed with the help of other students, as indicated on …


Taking Everything Into Account: An Accumulation Of Real-World Accounting Case Studies, Sydney Baumgardner May 2025

Taking Everything Into Account: An Accumulation Of Real-World Accounting Case Studies, Sydney Baumgardner

Honors Theses

Accountancy 420, Independent Study, pushed students enrolled into the class to delve further into accounting than they had ever before. During this course, several independent case studies were completed, as were several group case studies. The following cases are presented chronologically. At the end of the spring semester, our knowledge cumulated into a final project exploring business establishment in the state of Mississippi, which was presented to esteemed state officials and academics. This project necessitated research and the creation of hypothetical financial statements for our imagined company. This presentation fulfilled the requirements of the Sally McDonnell Barksdale Honors College. Throughout …


Accounting Problems Analysis In The Real World, Price A. Turner May 2025

Accounting Problems Analysis In The Real World, Price A. Turner

Honors Theses

This thesis explores how real-world challenges intersect with the field of accounting through the analysis of six diverse case studies: The China Hustle, the Military-Industrial Complex, Environmental, Social, and Governance (ESG) concerns, the economic philosophies of Dr. Thomas Sowell and Dr. Ben Carson, and an economic development proposal for Oxford, Mississippi. These cases were analyzed using financial models, evaluations, and qualitative research conducted under the guidance of Dr. Victoria Dickinson in the Honors Accountancy 420 course at the Patterson School of Accountancy, in partnership with the Sally McDonnell Barksdale Honors College.

The findings illustrate how accounting principles and problem-solving …


Applied Accounting Concepts: A Case-Based Approach, Thomas David Graham May 2025

Applied Accounting Concepts: A Case-Based Approach, Thomas David Graham

Honors Theses

This thesis, developed over two semesters of Accountancy 420, presents a series of case studies exploring diverse aspects of financial reporting and economic development. The fall segment examines key financial and regulatory issues, beginning with the mechanisms behind Chinese companies gaining U.S. stock exchange listings through shell companies (“The China Hustle”). It continues with an analysis of presidential authority in discretionary military spending, focusing on U.S. aid to Ukraine, and concludes with an investigation into the growing relevance of ESG (Environmental, Social, and Governance) disclosures in corporate reporting.

The latter part of the thesis centers on economic development, beginning with …


Exploring Contemporary Issues Through Accounting Case Studies, Emaline Myers May 2025

Exploring Contemporary Issues Through Accounting Case Studies, Emaline Myers

Honors Theses

This thesis was completed as part of the course “Accounting 420- Independent Study” under the guidance of Dr. Victoria Dickinson and includes a collection of five case studies exploring the role of accounting, ethics, and policy in today’s world. Each case investigates how financial information, government decisions, and business strategy intersect, and what that means for professionals entering the accounting field. The topics covered in this thesis range from international financial fraud to environmental disclosures, military spending, public education, and small business development. Several key takeaways emerged from the completion of these cases. Case Study I highlights issues in global …


The Tax Adviser, Volume 16, Number 102, October 1985, American Institute Of Certified Public Accountants May 2025

The Tax Adviser, Volume 16, Number 102, October 1985, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Sandra K. Lewis May 2025

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.


Esops And Sec. 401(K) Plans —A Marriage Made In Heaven?, J. Michael Connor May 2025

Esops And Sec. 401(K) Plans —A Marriage Made In Heaven?, J. Michael Connor

Tax Adviser

No abstract provided.


Questions Remain In The Valuation Of Blocks Of Stock, Sandra S. Kramer May 2025

Questions Remain In The Valuation Of Blocks Of Stock, Sandra S. Kramer

Tax Adviser

No abstract provided.


Tax Clinic, Frank J. Connell Jr. May 2025

Tax Clinic, Frank J. Connell Jr.

Tax Adviser

No abstract provided.


Ruling Process: A Tool Not To Be Overlooked In Tax Planning, Kenneth E. Anderson, Singleton B. Wolfe May 2025

Ruling Process: A Tool Not To Be Overlooked In Tax Planning, Kenneth E. Anderson, Singleton B. Wolfe

Tax Adviser

No abstract provided.


How To Survive The $10 Million Capitalization Limit Under Sec. 103(B)(6), James H. Dezart, Marina E. Marra May 2025

How To Survive The $10 Million Capitalization Limit Under Sec. 103(B)(6), James H. Dezart, Marina E. Marra

Tax Adviser

No abstract provided.


The Implications Of Accounting In The Real World, Cayden A. Luke May 2025

The Implications Of Accounting In The Real World, Cayden A. Luke

Honors Theses

This thesis consists of a series of case studies performed throughout the duration of the accountancy 420 class. Each case was connected to a key area of financial reporting, where we learned about a topic and then reflected individually and within groups. As we explored the intricate relationships between finance, economics, policies, and ethics, we were exposed to unsettling insights that led to eye-opening revelations. The China Hustle followed Dan David as his journey led to the discovery of inadequate regulation of the Chinese government in their financial world and the lies that we are fed about our own. This …


Reelin' In The Years (And Receivables): A Compilation Of Accounting Case Studies, Lauren E. Magee May 2025

Reelin' In The Years (And Receivables): A Compilation Of Accounting Case Studies, Lauren E. Magee

Honors Theses

This thesis is comprised of five case studies that were completed under the guidance of Dr. Victoria Dickinson during the course ACCY 420 – Independent Study, following the requirements of the Patterson School of Accountancy and the Sally McDonnell Barksdale Honors College. The first four case studies examine real-world accounting field topics: Special Purpose Acquisition Corporations, the modern use of Presidential Drawdown Authority, proposed environmental reporting standards, and educational vouchers. The final case study delivers a data-driven, comprehensive assessment of a semester-long group project: crafting a detailed business plan for a broadband internet provider in an underserved Mississippi county. This …


The Tax Adviser, Volume 16, Number 9, September 1985, American Institute Of Certified Public Accountants May 2025

The Tax Adviser, Volume 16, Number 9, September 1985, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.