Accounting Commons^™

Tax Clinic, Thomas Ochsenschlager

Tax Adviser

No abstract provided.

Disclaimers As Premortem And Postmortem Estate Planning Tools, Travis P. Goggans, Michael R. Harmon

Tax Adviser

No abstract provided.

Analysis Of The Reverse Triangular Merger Regulations, Robert Willens

Tax Adviser

No abstract provided.

The Difference In Financial Literacy Between Students Of The Business College And The Rest Of The Student Body At Wmu, Ivane Mkheidze

Honors Theses

This thesis investigates the persistent gap in financial literacy among high school and college students, despite increased emphasis on financial education over recent decades. Drawing inspiration from Lewis Mandell’s studies, including “Financial Literacy: If It’s So Important, Why Isn’t It Improving?”, the research evaluates the effectiveness of financial literacy courses and highlights their failure to produce long-term gains in knowledge or behavioral change. Through a synthesis of academic literature and critique of methodologies, the thesis explores the inefficacy of current teaching models, including overreliance on engagement tools like the Stock Market Game, and the influence of socio-economic factors, motivation, and …

The Tax Adviser, Volume 17, Number 1, January 1986, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.

Tax Provisions Of Series E And Ee Government Bonds, Brenda Robert Hurst, Anthony P. Curatola

Tax Adviser

No abstract provided.

Tax Planning Using Electronic Spreadsheets On The Microcomputer, C. Douglass Izard

Tax Adviser

No abstract provided.

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.

Estate Planning For Controlling Shareholders, Allan H. Savage, Mason P. Dillaway

Tax Adviser

No abstract provided.

Like-Kind Exchanges Of Real Property: The Element Of Intent, Paul J. Streer

Tax Adviser

No abstract provided.

Never Fear, Hope Is Here: A Quantitative Analysis Of Public Accountants’ Hope During Busy Season, Katelynn Hopson

Dissertations

Never Fear, Hope is Here: A Quantitative Analysis of Public Accountants’ Hope During Busy Season

Retention has been a serious and ongoing concern within public accounting for decades, but most of the turnover research within the context of public accounting has heavily focused on the antecedents of turnover intentions with a negative lens. The goal of this study was to take an initial step toward examining the effects of a positive psychological factor—hope—on retention within public accounting firms. Specifically, the study investigated whether a public accountant’s level of hope impacted their turnover intentions via their appraisal of stress surrounding busy …

Cryptocurrency Strategies For Small Enterprises, Ufuoma Omosebi

Walden Dissertations and Doctoral Studies

Due to their limited creditworthiness and growth potential, small enterprises (SEs) encounter significant challenges when securing their growth needs. SEs in Florida lack awareness, understanding, or practical guidance on cryptocurrency-based growth strategies. The purpose of the qualitative, multiple-case study was to explore the cryptocurrency-based growth strategies available to SEs in Florida. Rogers’s diffusion of innovations theory, Markowitz’s modern portfolio theory, and Thaler’s behavioral finance theory grounded the conceptual framework. Four participants identified through purposeful sampling as SEs in Florida used cryptocurrency in their enterprises. Data were collected using in-depth semistructured interviews. Five themes emerged from the six-phase thematic analysis: (a) …

Women In Accounting, Heidi Sundberg

Student Research Symposium

There is currently a shortage of about 340,000 accountants in the US, which is detrimental to companies.

• However, especially in Utah, there are many women who graduated in accounting but don’t stay in the field for very long. These women could help to fill the shortage, which would be beneficial for them to grow as professionals and for companies.
• My hypothesis is that employers aren’t aware of all the barriers that women face in the accounting field.

A Practical Guide For Navigating The Pte Tax Landscape, Caitlin Sizemore

Undergraduate Theses

The State and Local Tax (SALT) deduction has historically allowed taxpayers to deduct the full amount of state and local income, property, or general sales tax paid as an itemized deduction on their federal tax return. However, with the passage of the Tax Cuts and Jobs Act (TCJA) in 2017, this deduction was capped at $10,000, creating disparity for taxpayers in high tax states and causing those high tax states to look for workarounds. In response, many states have introduced the Pass-Through Entity (PTE) tax as a workaround to the SALT cap. Pass-through entities are typically defined by the flow …

Tough Retirement Years Ahead For Americans Unless They Take Control Now, Aicpa/Harris Poll Suggests., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

The Impact Of Sec Deadline: Does Accelerated Sec Filing Deadlines For Publicly Traded Companies Increase Restatements Of Financial Statements?, Angela Sutton

Honors Projects in Accounting

This paper examines the Securities Exchange Commission (SEC) requirement of the 10-K filing deadlines and how the implementation of Sarbanes-Oxley Act (SOX) regulations can cause an increase in the likelihood of misstatements in financial reporting by publicly traded companies. The SEC shortening the deadline time frame had a negative impact on smaller companies since auditors were focusing more on larger companies to get the report done in an effective and timely manner. Investors, in turn, perceive smaller companies as having internal control weaknesses due to being late to file their reports. Data will be collected from all 10-K filing deadlines …

Accounting Industry Decline: Analyzing Enrollment And Retention Challenges, Raegan Rapoza

Honors Projects in Accounting

Within the accounting industry, there have been rising concerns about the decline in student enrollment along with accountants leaving the profession. Employee turnover is one of the most heavily studied and discussed topics in accounting. Additionally, the profession does not obtain the highly respected reputation that it once did, and university accounting programs are one place where this issue is clearly seen. This study uses enrollment data to establish this decrease across universities as well as retention data across CPA firms. A survey is administered to students, faculty and staff throughout several universities. Industry professionals are interviewed to gain perspective …

Borrowing In The Dark: The Role Of Financial Education In Payday Loan Dependence, Abdullah Mohammad Mahi, Solomon Wang

Posters - 2025

Payday loans, a form of short-term, high-interest credit, have become a contentious financial instrument in the United States. Though they provide immediate access to cash for individuals, they are largely criticized for reinforcing consumers' financial vulnerability. With APRs consistently surpassing 400%, payday loans not only carry high risk but continue to be widely popular, attracting an estimated 12 million Americans every year. This research delves into the relationship between financial literacy and the utilization of payday loans. The payday lending market thrives by targeting individuals in financial distress, who are typically lowincome, young, and economically marginalized, making them particularly susceptible …

Experience Accounting To Improve Strategic Decision-Making In A Rural Resort: Application Case Report, Mats Carlbäck, Ganna V. Demydyuk

Journal of Global Hospitality and Tourism

This report explores the application of Experience Accounting (EA) to enhance strategic decision making in a rural resort, focusing on improving profitability through customer-centric financial management. This study addresses the challenges faced by small- and medium-sized enterprises (SMEs) in the hospitality industry, particularly the lack of tailored information systems for effective decision-making. By integrating the Resource-Based View (RBV) and the stimulus-organism-response (S-O-R) paradigm, EA aligns cost accounting with customer-perceived value, optimizing resource allocation to enhance customer experience and willingness to pay. The case study of a rural upmarket resort demonstrates the practical implementation of EA, revealing insights into resource consumption …

Aggregate Earnings And Global Equity Returns, Yigit Atilgan, K. Ozgur Demirtas, A. Doruk Gunaydin, Aynur Dilan Tosun, Duygu Zirek

Department of Accounting and Finance Faculty Scholarship and Creative Works

This paper compares the predictive power of aggregate earnings for equity returns in international markets. We rank 51 non-US countries based on the time-series averages of their price synchronicity and market concentration measures, calculated at the firm level using daily data. We find that aggregate earnings negatively predict one-quarter-ahead stock returns in country groups that contain less synchronous and concentrated markets, as opposed to country groups that contain more synchronous and concentrated markets. We attribute the negative predictive power of aggregate earnings to a business cycle effect because high (low) corporate earnings correspond to economic expansions (contractions) that tend to …

Interactive Worksheets For Self-Study, Alice Luby

Case studies: Digital Education

Students can be intimated when attempting exam style questions in modules that require computations and numeric content. The large volume of numbers and the need for computations in Accounting can be very challenging for students, especially for those who don’t intend on becoming an accountant when they graduate. Some don’t have the confidence to get started or fear that if they get the first part wrong that they are wasting their time. It can be very difficult for students to get started on a question and to develop the skills they need to pass the end of year examination.

The Anonymous Voice, Alice Luby

Case studies: Digital Education

A student may not answer in front of peers because they lack confidence, are afraid to get it wrong and feel silly or don’t want to be seen as a ‘nerd’. Polling software reduces barriers by allowing students to post questions anonymously as well as responding anonymously to polls posed by the lecturer. Our aim should be to empower student to speak up and engage, however for first year students this can be daunting. Polling software can foster engagement providing an anonymous voice that can create a more dynamic and active learning space. According to one student ‘It is very …

Strategy & Leadership In Accounting & Finance Module Redesign, Lucy Bowe, Ruth O'Leary

Case studies: Digital Education

This year, we have been redesigning the "Strategy & Leadership in Accounting & Finance” module. This finalyear undergraduate module aim is to develop students' judgment, critical thinking, and ability to integrate knowledge to solve real-world business challenges. The module is delivered by a team of lecturers and employs multi-disciplinary case-studies to provide authentic learning and assessment. It is offered across three programs in the Faculty of Business resulting in high student numbers, which presents several challenges including time-tabling, room availability and attendance issues. We also wanted to encourage active student engagement, debate and the sharing of diverse perspectives.

Undergraduate Accounting Capstone: Enhancing Integration, Reflective Learning, And Workplace Transition For Future Professionals, Duan Ning, Magdeleine Lew, Clarence Goh, Poh Sun Seow, Gary Pan

Research Collection School Of Accountancy

This study examines whether a university capstone course focused on accounting data and analytics equips undergraduate accounting students with the relevant professional and technological skills for future work. There is concern that the traditional accounting curriculum, which often emphasizes theoretical knowledge and technical skills, may not sufficiently prepare students for the complex, data-driven environment in the workplace. Therefore, our study is important because professional and technological skills are essential skills that students need to thrive in complex, data-driven environments, and our study provides insights into whether a capstone course can equip students with these skills. To examine these issues, we …

Mobile Hyflex & Lessons Learned, Irene Neville

Case studies: Digital Education

My first Mobile HyFlex lecture was an insightful endeavour with 15 enthusiastic postgrad students on board, engagement was high, and their willingness to participate made for an energising experience. The high-spec hardware kit provided a solid foundation but an unstable Wi-Fi connection led to intermittent signal drops. If there is to be more widespread adoption of video camera over Wi-Fi going forward, the bandwidth requirements of the Wi-Fi network would need to be addressed and validated to ensure it can support multiple lecturers using the technology simultaneously, as this could be a bottleneck. Additionally, the camera, while impressive, seemed more …

Is More Always Better? An Experimental Examination Of The Effects Of Feedback Frequency, Narcissistic Oversensitivity, And Growth Mindset On Performance Accuracy, Joseph A. Johnson, Khim Kelly, Wioleta Olczak

Accounting Faculty Research and Publications

The provision of more frequent feedback to employees is increasing, although prior research has found mixed results as to the effect of increased feedback frequency on employee performance. Narcissism research identifies narcissistic oversensitivity as a key narcissistic subdimension that may result in particularly strong responses to performance feedback. We predict and find in an experiment that increased performance feedback frequency has a more negative impact on the performance accuracy of individuals with higher levels of narcissistic oversensitivity and that this negative interactive effect of feedback frequency and narcissistic oversensitivity is mitigated by the priming of a growth mindset. These results …

The Effect Of Narcissism And Contract Frame On Employee Performance In The Presence Of An Ex Ante Target, Theresa Libby, Wioleta Olczak

Accounting Faculty Research and Publications

Incentive contracts containing ex ante targets are prevalent in organizations. Although prior research indicates that contract frame has no significant impact on employee performance when an ex ante target is assigned, we provide a more nuanced view by examining the role of narcissism in this relationship. Results indicate when an ex ante target is assigned, less narcissistic employees perform better than more narcissistic employees regardless of contract frame. In addition, target difficulty plays a role. When narcissism is lower, employees working under a less difficult target perform better than those working under a more difficult target, but there is no …

Internal Control And Urban Investment Bond Issuance, Feixiong Zhu

Dissertations and Theses Collection (Open Access)

With the rapid growth of China's economy, the financing needs of local governments are increasing, and municipal investment bonds, as animportant financing tool for local governments, play a pivotal role in the capital market. However, the rapid development of the municipal investment bond market has also brought about problems such as inadequate informationdisclosure and accumulation of market risks, which has aroused widespreadconcern about potential financial risks. Against this background, the state has strengthened the regulation of municipal bonds, emphasized the importance of compliance management, and introduced a series of policies and measures toimprove the transparency and standardization of the market. …