Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Finance and Financial Management (52)
- Education (38)
- Social and Behavioral Sciences (38)
- Business Administration, Management, and Operations (31)
- Corporate Finance (31)
-
- Taxation (30)
- Business Law, Public Responsibility, and Ethics (23)
- Business Analytics (18)
- Higher Education (18)
- Economics (14)
- Entrepreneurial and Small Business Operations (14)
- Law (14)
- Technology and Innovation (14)
- Arts and Humanities (12)
- Human Resources Management (9)
- Asian Studies (8)
- Educational Assessment, Evaluation, and Research (8)
- International and Area Studies (8)
- Physical Sciences and Mathematics (8)
- Accounting Law (7)
- Business and Corporate Communications (7)
- Engineering (7)
- Computer Sciences (6)
- Curriculum and Instruction (6)
- Educational Methods (6)
- Public Affairs, Public Policy and Public Administration (6)
- Feminist, Gender, and Sexuality Studies (5)
- Finance (5)
- Institution
-
- University of Mississippi (136)
- Singapore Management University (23)
- University of Arkansas, Fayetteville (22)
- University of New Hampshire (21)
- Claremont Colleges (14)
-
- Liberty University (12)
- University of Richmond (12)
- University of Connecticut (10)
- Walden University (10)
- East Tennessee State University (9)
- Edith Cowan University (9)
- John Carroll University (9)
- Kennesaw State University (9)
- Georgia Southern University (8)
- Louisiana Tech University (8)
- Brigham Young University (7)
- Stephen F. Austin State University (7)
- Central Washington University (6)
- University of Central Florida (6)
- Coastal Carolina University (5)
- Western Kentucky University (5)
- James Madison University (4)
- Pace University (4)
- Sacred Heart University (4)
- San Jose State University (4)
- Technological University Dublin (4)
- University of South Carolina (4)
- Utah State University (4)
- Bowling Green State University (3)
- Butler University (3)
- Publication Year
- Publication
-
- Honors Theses (110)
- Honors Theses and Capstones (20)
- Research Collection School Of Accountancy (19)
- Accounting Undergraduate Honors Theses (13)
- CMC Senior Theses (13)
-
- Faculty Publications (13)
- Honors College Theses (13)
- Accounting Faculty Publications (10)
- Honors Scholar Theses (10)
- Walden Dissertations and Doctoral Studies (10)
- Faculty Articles (9)
- Senior Honors Theses (9)
- Undergraduate Honors Theses (9)
- Doctoral Dissertations (8)
- Guides, Handbooks and Manuals (8)
- Graduate Theses and Dissertations (7)
- All Faculty Scholarship for the College of Business (6)
- Individual and Corporate Publications (6)
- Theses: Doctorates and Masters (6)
- Accounting (5)
- Electronic Theses and Dissertations (5)
- Association Sections, Divisions, Boards, Teams (4)
- Honors Projects (4)
- Honors Thesis (4)
- Marriott Student Review (4)
- Newsletters (4)
- Senior Honors Projects, 2010-2019 (4)
- Senior Theses (4)
- Theses (4)
- Theses and Dissertations (4)
- Publication Type
- File Type
Articles 31 - 60 of 484
Full-Text Articles in Accounting
Beyond The Numbers: Redefining Accounting To Attract The Next Generation Of Professionals, Ella Million
Beyond The Numbers: Redefining Accounting To Attract The Next Generation Of Professionals, Ella Million
Undergraduate Honors Thesis Collection
The demand for accountants and auditors is projected to grow by 6% from 2023 to 2033, yet the number of students entering the profession is declining. In the 2021-2022 academic year, the number of U.S. accounting graduates fell by 7.4%, marking the largest single-year decline since at least 1994-1995 (AICPA 2023). This decrease in new entrants contrasts with the growing industry need, raising concerns about the long-term sustainability of the profession. Research suggests that perceptions of accounting as routine, solitary, and lacking creativity or social engagement may contribute to students opting for other business fields (Steenkamp & Wessels 2009). Given …
Garver, Lucas G. Ortiz
Garver, Lucas G. Ortiz
Accounting Undergraduate Honors Theses
This thesis is a summary of my two-year internship at Garver, an engineering firm headquartered in North Little Rock, Arkansas. I interned with the finance department in the North Little Rock office. During my time with Garver, I gained an abundance of technical experience in the accounting field, as well as invaluable networking and professional development skills.
A Survey On Faculty Summer Compensation In Accounting, Abby Box
A Survey On Faculty Summer Compensation In Accounting, Abby Box
Honors Theses
Many colleges and universities have paid faculty approximately one-ninth of their annual base salary to teach a summer course for years. Since more accounting schools and departments have become separately accredited by the Association to Advance Collegiate Schools of Business (AACSB), there has been increased pressure to increase research output. Additionally, many states have seen reductions in higher education funding. Therefore, universities have tried to use summer school as a new funding source by increasing enrollment minimums in summer classes and reducing summer school pay rates for faculty. This study incorporates a 26-question survey sent to 580 directors and chairs …
U.S. Tax Treatment Of Crypto Assets, Kylie May Schmitt
U.S. Tax Treatment Of Crypto Assets, Kylie May Schmitt
Senior Honors Theses
Disagreements exist surrounding the proper definition and tax treatment of cryptocurrency. The IRS views crypto assets as a type of intangible property, and most guidance regarding how to include income or loss from cryptocurrency on the relevant tax forms stems from this classification. Crypto asset transactions create either ordinary or capital income or loss, depending on the taxpayer’s reason for holding the assets. This requires keeping track of the cryptocurrency’s fair market value at the time of receipt and disposition. While researchers have not reached a unanimous conclusion, most identify problems with this treatment and instead propose alternative methods, such …
The Electric Revolution: A Quantitative Analysis Of Tesla's Sales Growth, Mason Bravo
The Electric Revolution: A Quantitative Analysis Of Tesla's Sales Growth, Mason Bravo
Accounting Undergraduate Honors Theses
This thesis explores the key factors influencing Tesla's sales growth within the evolving electric vehicle (EV) market. It uses regression analysis to quantify the impact of average sales price, charging infrastructure, EV demand, and macroeconomic performance on Tesla's vehicle sales. The analysis is based on data from Tesla's annual reports, the Alternative Fuels Data Center, the International Energy Agency, and the Bureau of Labor Statistics. Key findings include a significant negative correlation between average sales price and vehicle sales, and a strong positive correlation between charging infrastructure and sales. These insights offer valuable implications for Tesla’s strategic decision-making, investor analysis, …
Strategies For Integrating Data Analytics In Accounting, Alisa C. Disalvo
Strategies For Integrating Data Analytics In Accounting, Alisa C. Disalvo
Walden Dissertations and Doctoral Studies
The increased need for data analytics proficiency requires accounting program directors and faculty to explore strategies to reduce the technology skills gap between education and professional requirements. Grounded in the technology acceptance model, the purpose of this qualitative pragmatic inquiry was to explore strategies that program directors use to integrate data analytics into the accounting program curriculum. The participants were 8 program directors and 2 faculty with over 2 years of program change experience in the accounting department. Data were collected through semi structure interviews with 10 participants and comparative data analysis with the AICPA & NASBA report. Through a …
Assess As You Progress, Alice Luby
Assess As You Progress, Alice Luby
Case studies: Brightspace
Many of our programmes have incorporated a high level of continuous assessment. This can be useful for encouraging more diverse assessment methods and group work, it can be a challenge for those delivering modules that are numeric, and skills based. Brightspace Quizzes delivered at the end of each topic as a continuous assessment tool help prevent students from falling behind in their studies and provide them with early and timely feedback on their performance. Once the questions are delivered randomly, navigation backwords prevented, arithmetic questions use randomly generated figures, and a time limit set, the quiz can be made available …
Interactive Worksheets For Self-Study, Alice Luby
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.
Has The Iasb Successfully Achieved Its Stated Goals? A Literature Synthesis And Theoretical Model, Stephen B. Salter, Hong Kim Duong, Gaurav Gupta
Has The Iasb Successfully Achieved Its Stated Goals? A Literature Synthesis And Theoretical Model, Stephen B. Salter, Hong Kim Duong, Gaurav Gupta
Accounting Faculty Publications
The purpose of this paper is to examine whether the International Accounting Standards Board (IASB) has been successful in achieving its stated objective of enhancing the comparability of financial reports produced across the globe. According to IFRS.org, "IFRS Accounting Standards bring transparency by enhancing the international comparability and quality of financial information, enabling investors and other market participants to make informed economic decisions." To meet our research objective, we summarize the research on international financial reporting standards (IFRS) found in seven relevant ABDC A and A* journals for 2016-2021. Based on the examination of published research, we create a model …
How Did The Implementation Of Asc 842 Affect Credit Markets And Stock Performance Among Publicly Traded Firms With Extensive Lease Obligations?, Eduardo Hernandez
How Did The Implementation Of Asc 842 Affect Credit Markets And Stock Performance Among Publicly Traded Firms With Extensive Lease Obligations?, Eduardo Hernandez
CMC Senior Theses
I investigate whether the mandatory lease capitalization under ASC 842 led to measurable shifts in market-based assessments of firm risk, from both a creditor and investor perspective. Sampled firms and financial quarters are segmented based on lease intensity (a proxy for a firm’s reliance on leases) and firm size (based on market capitalization). Contrary to initial expectations, the results suggest that firms with higher lease intensity experienced a significant increase in stock returns and a decline in bond yields following the implementation of ASC 842, which indicates that the added transparency may have reassured equity and credit investors. This study …
Online Versus Face-To-Face Instruction: Entry Level Accounting Students Are Performing About The Same, Nancy L. Johnson, Candalyn B. Rade
Online Versus Face-To-Face Instruction: Entry Level Accounting Students Are Performing About The Same, Nancy L. Johnson, Candalyn B. Rade
The North American Accounting Studies
Students today demonstrate strong aptitude for using online learning resources resulting from most completing high school during the COVID-19 pandemic. Learning resources available for instructional design include faculty created, publisher provided, and a plethora of online videos. This study aimed to understand if scores on graded assignments differ between online (OL) and face-to-face (F2F) sections of entry-level accounting, differences in student learning resources access, and if access correlates with performance on graded assignments. Findings revealed students performed similarly in OL and F2F sections on many, but not all graded assignments. Video resource access was higher for OL students and was …
Transforming Accounting With Artificial Intelligence, Aidan M. Morneault
Transforming Accounting With Artificial Intelligence, Aidan M. Morneault
Business Analytics Student Projects and Publications
The accounting field is evolving quickly with the integration of Artificial Intelligence (AI), and BNN is taking on this challenge. This report explores how BNN incorporates AI tools like Microsoft’s CoPilot and Caseware into its operations to streamline audits, enhance efficiency, and ensure compliance. This report will also cover how the industry handles this new technology, but still have a focus on BNN. While AI has brought significant benefits such as reducing costs, speeding up data processing, and moving towards real-time audits, it also presents challenges. These challenges include trust in AI outputs, high implementation costs, and workforce training. To …
Making Accounting Education Fit For Purpose For The New Economy, Yew Kee Ho, Jean Liu, Sze Kee Koh, Kai Teck Ng, Sa-Pyung Sean Shin, Tin Wee Tan, Yuanto Zhu Kusnadi
Making Accounting Education Fit For Purpose For The New Economy, Yew Kee Ho, Jean Liu, Sze Kee Koh, Kai Teck Ng, Sa-Pyung Sean Shin, Tin Wee Tan, Yuanto Zhu Kusnadi
Research Collection School Of Accountancy
The accountancy profession faces one of its most challenging periods as several factors converge to disrupt it. Technological advancements, the expanding role of accountants, declining student interest in accountancy, and increasing expectations for uniquely human capital all exert pressure on the profession to reinvent itself or face marginalisation. This study, funded by the Institute of Singapore Chartered Accountants (ISCA), examines trends in the accountancy profession alongside accountancy education in Singapore. Its goal is to formulate a fit-for-purpose accountancy education for the new economy.
A Series Of Accounting Case Studies: Macy's Inc. And Other Notable Financial Events, Emelyn Darnell
A Series Of Accounting Case Studies: Macy's Inc. And Other Notable Financial Events, Emelyn Darnell
Honors Theses
This thesis is a compilation of six case studies focusing on financial accounting and analysis of current events in the accounting world. These were completed under the direction and supervision of Dr. Victoria Dickinson through the Honors Accountancy 420 course. Four case studies included in this compilation are analyses of Macy’s Inc. through different accounting lenses. The case studies analyzing Macy’s Inc. were done in groups in the fall semester of 2022. Our group prepared an Operational Risk Assessment, analyzed Macy’s audit risk, and comprised possible solutions to decrease risk. We also discussed Macy’s current ESG and cybersecurity procedures and …
Fpdr And Portland: A Concerned Accountant's Perspective, Noah Roth
Fpdr And Portland: A Concerned Accountant's Perspective, Noah Roth
University Honors Theses
Established in 1942, the Fire and Police Disability and Retirement (FPDR) fund was intended to attract young men to serve as firefighters and police officers in the city of Portland. FPDR provides defined benefit retirement payments to some 2000 retirees from Portland Fire and Rescue and the Portland Police Bureau. Portlanders are obligated to pay these benefits through a property tax levy determined by the proprietors of the Fund itself. The overall liability owed to these retirees, and current employees, accounts for more than half of all liabilities owed by the city of Portland, representing a fiscal burden that calls …
A Compilation Of Financial Accounting Case Studies, Molly O'Connor
A Compilation Of Financial Accounting Case Studies, Molly O'Connor
Honors Theses
The case studies comprising this thesis place accounting in the context of the broader political and economic landscape. Through multimedia platforms and group discussions presented throughout the spring and fall semesters of 2023, I considered the interplay between legislation and business and reflected on the ultimate impact these events have on Americans. In- class discussions regarding references to current events, such as the war in Ukraine and impending legislation, prompted me to see the need to be well-informed if I want to be an effective auditor as well as a responsible citizen. In Case 1, I was offered the opportunity …
An Analysis Of Accounting Principles: A Case Study On 3d Systems Corporation, Kelsey Mayhan
An Analysis Of Accounting Principles: A Case Study On 3d Systems Corporation, Kelsey Mayhan
Honors Theses
This anthology of cases was completed during my junior year at the University of Mississippi. Working both in a group and individually, I conducted research on various topics related to the accounting profession and how they relate to 3D Systems Corporation and its financials. I spoke through the findings with accounting professionals on a regular basis, and at the end of the semester defended those results to my classmates and professionals in a final presentation.
Financial Assessment Of Executive Decision-Making And Risk Management: A Case Study Of Autozone, Carolina Hollis
Financial Assessment Of Executive Decision-Making And Risk Management: A Case Study Of Autozone, Carolina Hollis
Honors Theses
This area of investigation pertains to the business organizational structure, executive summary, and risk management decisions of AutoZone within the 2022-2023 fiscal year. This analysis was performed by examining previous financial records, the yearly 10-K report, and various research databases regarding the financial performance of retail auto part companies. Many different sources were used to gather information about AutoZone. AutoZone has an intricate financial system that maintains the going concern by addressing current issues within the financial world to combat problems they could face in the future. These risk factors include inflation, interest rates, energy prices, political climates, and supply …
An Analysis Of Accounting Services And Relevant Economic Factors, Lauren Huffstatler, Emma Yates, Jacobi Scruggs, Kolby Husted
An Analysis Of Accounting Services And Relevant Economic Factors, Lauren Huffstatler, Emma Yates, Jacobi Scruggs, Kolby Husted
Honors Theses
This thesis consists of a collection of six case studies completed during the fall and spring semesters of Honors Accountancy 420 under the guidance and direction of Dr. Victoria Dickinson. These case studies represent an analysis of financial accounting and current economic events relevant to the profession. During the fall semester, Dr. Dickinson formed groups of students to complete four case studies relating to an assigned company. My group was assigned FB Financial Corporation, and we evaluated the company in the areas of risk assessment, audit and risk planning, and tax planning. At the end of the semester, we presented …
In-Depth Examination Of Financial Accounting: Case Studies Analysis, Gurpreet Singh
In-Depth Examination Of Financial Accounting: Case Studies Analysis, Gurpreet Singh
Honors Theses
This thesis is a collection of different accounting case studies over 2 semesters. There are eleven cases that make up this thesis including. There are various topics involved in all these cases including: 102 Minutes that Changed America, Design Your Life – Atlanta, Excel Crash Course, Financial Implications of Covid-19 on Pfizer, Important Influencer Interview – Vince Chamblee, Case Competition – Overview, Case Competition – Audit, Case Competition – Tax, Case Competition – Advisory, Case Competition – Risk, Case Competition – Presentation. All the cases over the two semesters proved to be a great learning for me. Case VI through …
Small And Mighty: An Analysis Of Foundational Aspects Of Small Family Firms And Their Corporate Social Responsibility, Ashlyn Crosby
Small And Mighty: An Analysis Of Foundational Aspects Of Small Family Firms And Their Corporate Social Responsibility, Ashlyn Crosby
Accounting Undergraduate Honors Theses
This thesis investigates the foundational aspects of small family firms to understand how their unique characteristics create differences among various types of firms. This review examines five key business components: operations, longevity, innovation, succession, and decision-making within these firms. The analysis in this report focuses on businesses that operate within the United States. When considering the American economic model, it is also vital to consider the corporate social responsibility (CSR) of small businesses and, due to its emergence as an integral aspect of contemporary business practices, the impact on society, the environment, and stakeholders. While CSR is frequently associated with …
The Effect Of Remote Work On Career Success In The Accounting Profession, Erin Bynum
The Effect Of Remote Work On Career Success In The Accounting Profession, Erin Bynum
Honors Theses
This study analyzed the results of career success assessments of hypothetical public accountants working remotely and in a traditional office setting to determine if remote work affects assessments by partners, managers, and staff accountants. Subjects were randomly assigned resumes that included indications of either remote work or traditional in-office work. Resumes were otherwise identical. After an initial assessment of an assigned hypothetical accountant, subjects were asked to recommend activities that would increase the likelihood of future career success. Subjects were then told that the hypothetical accountant engaged in the recommended activity and were provided a description of a high or …
Enhancing Audit Quality Through Artificial Intelligence: An External Auditing Perspective, Jonah Mitan
Enhancing Audit Quality Through Artificial Intelligence: An External Auditing Perspective, Jonah Mitan
Accounting Undergraduate Honors Theses
The evolving landscape of the audit profession has been significantly influenced by the integration of artificial intelligence (AI) and automation, marking a pivotal shift in audit methodologies, the auditors' roles, and the overarching quality of audits. This thesis delves into the breadth of AI's impact on the industry through a comprehensive review of academic literature, professional publications, and industry insights, highlighting the transformative effects of AI on audit processes. AI-driven tools, including machine learning, deep learning, and natural language processing can expedite laborious audit tasks, enhancing data analytics capabilities, and enabling more accurate risk assessment and fraud detection. AI technologies …
Faculty-Led International Business Seminar In Dublin, Ireland: An Account Of Personal Experiences And Reflection Of The Difference In Work-Life Balance Between Ireland And The United States Of America, Megan Hanigan
Accounting Undergraduate Honors Theses
The study abroad program consisted of four weeks of learning through cultural immersion, tours, classes, travel, and personal experiences. I was granted the opportunity to travel abroad to a foreign country with fellow University of Arkansas students. While abroad, I learned about international business affairs and participated in local Irish activities. The purpose of the study abroad trip was to provide the students in attendance with the chance to immerse in another culture while learning about the differences between office structures in America and Ireland.
Using Education To Protect The Elderly Against Fraud, Erik Charles
Using Education To Protect The Elderly Against Fraud, Erik Charles
Honors College Theses
This study’s goal is to provide a guide to anyone looking to educate the elderly on fraud. Advice is provided for those who want to help an elderly person in their life and for people who wish to create fraud educations programs of their own. My own experience creating and giving a fraud lecture at a senior living facility is used as evidence for my advice, as well as research into various elderly and fraud related topics.
Understanding The Ey Split: A Qualitative Approach, Joseph Long
Understanding The Ey Split: A Qualitative Approach, Joseph Long
Honors Projects
This research project takes a qualitative approach at analyzing the proposed split between the audit and consulting operations of the accounting firm known as Ernst & Young (EY). The two specific research questions this project attempts to answer are: 1. What specific reasons led to the downfall of EY’s proposed split? 2. Could a similar project be more successful in the future for EY or another firm? In order to answer these questions, a variety of articles in reputable business publications pertaining to the EY split were analyzed to get their take on the proposed split. In addition, an assortment …
Transforming Accounting: Robotic Process Automation In The Accounting Environment, Leah Hall
Transforming Accounting: Robotic Process Automation In The Accounting Environment, Leah Hall
Theses and Dissertations
Over the years, I have worked with many companies that run legacy accounting and operation systems that do not integrate. With the introduction of RPA, it provides these companies with the ability to integrate without the need for customization. This dissertation is my personal pursuit of understanding the risks associated with implementing RPA and identifying specific areas where organizations may face challenges. I accomplish this objective through three papers: a literature review, a survey, and an experiment. The literature review synthesizes RPA literature, organizing it by implementation state. The survey paper provides an analysis of how internal auditors rate particular …
Environmental Taxation In Spain: Policy And Practice, Emily Sang Lynch
Environmental Taxation In Spain: Policy And Practice, Emily Sang Lynch
Honors Theses and Capstones
No abstract provided.
The Effects Of Ai On Recruiting In The Accounting Field, Reina Tain
The Effects Of Ai On Recruiting In The Accounting Field, Reina Tain
CMC Senior Theses
This work investigated the impact of AI in accounting firms, particularly on the hiring scene. As AI use increases in the accounting industry, it would have a significant impact on what types of accountants firms are starting to hire, which this paper examines. This work incorporates research found through various accounting and business-related articles that discusses the impact of AI on recruiting in accounting firms. This paper found that candidates with high knowledge of technology with excellent communication and critical thinking skills are more likely to be hired by firms. The results indicate that recruiters prefer accountants that are curious …
Data Analytics And Compliance With Aacsb Accounting Technology Standards: A Critically Appraised Topic, Gregory J. Tanzola
Data Analytics And Compliance With Aacsb Accounting Technology Standards: A Critically Appraised Topic, Gregory J. Tanzola
Engaged Management ReView
As technology accelerates and gains importance in the accounting industry, the inclusion of technology in accounting curricula also becomes more important. Indeed, this inclusion is a requirement of the academic accounting accrediting body, The American Association to Advance Collegiate Schools of Business (AACSB). However, neither minimal guidance nor standards for meeting the technology requirements currently exist. This topic paper examines how academic accounting departments may address data analytics as a component of the AACSB’s technology requirement. The analysis synthesizes peer-reviewed articles exploring how data analytics are being integrated into accounting curricula and identifies three main concerns: (1) the need for …