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Business Accounting Pac Minutes- May 13,2021, Meghan Jennings

PAC Minutes

No abstract provided.

Technology In Accounting: A Qualitative Study Of Undergraduate Preparedness, Alyssa Dingus

Undergraduate Honors Theses

Throughout history, technology has had a major impact on every profession and how certain tasks are performed. In recent years, technology has accelerated at an astonishing rate causing a total shift in the valuable skillsets of young professionals. Accounting is no exception to this shift and, as technology continues to advance, emerging accounting professionals will no longer be expected to enter the workforce only with basic pen-and-paper accounting knowledge. Instead, they will also be expected to possess analytical skills and be prepared to apply and learn the newest technology on the market. However, the traditional accounting curriculum does not focus …

Etsu's Accounting Program: Creating Cpas, Christopher Jones

Undergraduate Honors Theses

Becoming a Certified Public Accountant (CPA) is the goal of many aspiring accountants. Universities and colleges prepare students to gain the necessary skills to pass this certification exam; however, the CPA exam is increasingly difficult, and students continuously struggle trying to pass all four parts of the CPA exam. The goal of this research project is to gain a better understanding of how ETSU can better prepare students to become CPA exam ready, since this certification leads to increased job opportunities, pay, etc. A survey was sent out to 90 previous graduate students at ETSU with both multiple choice and …

Implications Of Emerging Technologies On The Accounting Profession, Collin Peace

Undergraduate Honors Theses

Automation recently implemented for some and awaiting to be implemented for others is set to revolutionize the field of accounting, as well as the roles and responsibilities of those who work in it. This study will present and analyze the impacts of current emerging technologies on the accounting profession through first-hand interviews with current accounting professionals. Secondary data obtained will provide the reader with the proper context and background of these technologies, while the primary data acquired from the interviews will explain the implications such technologies will have or are currently having in their respective companies/firms. The results of this …

Impact Of Work From Home Policies On Workplace Productivity And Employee Sentiments During The Covid-19 Pandemic, Jenna Wilson

Accounting Undergraduate Honors Theses

Workplace productivity can be defined as the level of efficiency in which tasks and goals are completed for a company (Kristina). It is well understood in all industries that workplace productivity is a vital factor for success in order to increase profitability and maintain employee satisfaction. Many companies attempt to positively influence productivity while maintaining high employee morale by making strategic changes to the office environment, such as providing comfortable break rooms, sophisticated technology, and employee well-being programs. But what happens when the workplace itself is redefined and an employee’s kitchen table becomes their office? Shortly after COVID-19 emerged in …

The Impact Of Fresh Eyes: How A Change In The Engagement Team Impacts The Reporting Of Internal Control Material Weaknesses, Hannah Elizabeth Richards

Accounting Dissertations - Archive

Regulators have repeatedly debated mandatory auditor rotation. Proponents emphasize the benefits that a new auditor brings, specifically, improved independence and a fresh perspective, leading to higher quality audits. However, opponents argue that changing auditors is costly and impedes audit quality. The United States currently requires audit partner rotation, but it is not clear that partner change alone significantly impacts audit outcomes. In this dissertation, I provide evidence that the fresh perspective brought about by changes in the engagement team improves the detection and reporting of internal control material weaknesses (ICMW) after controlling for the likelihood of the existence of ICMW. …

Honors Accounting Thesis: An Investigation Of Specific Issues In Various Accounting Methods And Their Outlook For The Future Through Case Studies, Flint Christian

Honors Theses

This thesis focuses on broad topics concerning the field of accountancy. Primarily, the topics involve an analysis demonstrating an understanding on innovative technological developments, political changes, financial planning, professional preparation, and their effects on the accounting field, including possible changes. Information was found through online search engines, database analysis, and interviews and discussions with key informants from the accounting field. This thesis was performed in conjunction with the Honors Accountancy 420 class, where I also experienced case studies, interviews, and presentations with public accounting firms. Our methodology and methods were developed throughout the year in groups, as well as with …

Can Beps Project Mitigate Double Non-Taxation Of Multinational Corporations?, Sajana Tamang

Honors Theses

The purpose of this study is to determine whether the BEPS project can mitigate double nontaxation of multinational corporations. This study performs case studies on two multinational corporations: Apple and Starbucks to figure out how they behave in order to avoid taxes and see if there are behavioral differences in response to claims by the European authorities that they did not pay their fair share. It explains and compares their tax-paying strategies to figure out how they may behave with respect to new rules implemented by the BEPS project in the future. Through case studies from Apple and Starbucks, the …

Firm-Level Analysis Of The Tax Cuts And Jobs Act On Capital Expenditures, Mason Westphal

Accounting Undergraduate Honors Theses

This study investigates the firm-level consequences to capital expenditure levels from the passing of the Tax Cuts and Jobs Act of 2017 (TCJA). It theorized that favorable tax provisions in the TCJA would cause firms to increase their levels of capital expenditures. To test this hypothesis, the study analyzed the capital expenditure levels of public firms from 1986-2019 controlling for factors such as national gross domestic product (GDP) growth and used a dummy variable of reporting periods after 2018 to represent the effects of the TCJA. In contrast to the original hypothesis, the results demonstrate that the TCJA had a …

A How-To Guide And What-To-Know About Nil Payments For Student Athletes, Calla Malone

Accounting Undergraduate Honors Theses

This thesis is an evaluation of a variety of aspects of the new Name, Image, and Likeness (NIL) legislation (also known as the Right to Publicity); a how-to guide and what-to-know with insight from people involved. Inside, there is interviews from student athletes and those that work closely around them and information everyone affected by this new legislation should know.

Corporate Social Responsibility Takes Flight: An Exploration Of Airline Industry Csr Reporting Practices, Anna Yowell

Accounting Undergraduate Honors Theses

Corporate social responsibility reporting, or CSR, has become a way for companies to regain the trust of the public by disclosing how the firm is doing business while being mindful of the community where it operates. The value of responsibility reporting lies in the usefulness of its users; then, it is important for companies to understand how the consumers, often current or prospective shareholders, are understanding their reporting practices.

This thesis presents an overview of how corporate social responsibility disclosures to the public have evolved over a span of four years, 2016 to 2019, through a sample of commercial airlines. …

Can Small-Scale Poultry Initiatives Alleviate Food Insecurity And Increase Empowerment For Women In Economically Disadvantaged Areas?, Patrick Daniels

Accounting Undergraduate Honors Theses

In the summer of 2019, I, along with 8 other students from the University of Arkansas departed the United States for the Central American country of Belize. Despite our limited knowledge of what Belize held in store for us, we were enthusiastic about the coming months. While we had different projects, we all set out with the same universal question in mind. How can we use the knowledge we have gained through education to make a positive impact on the lives of people living in an impoverished town? Some of the members of our team worked alongside local businesses to …

Effects Of Covid: Non-Essential V Essential Industries, William Shipley

Accounting Undergraduate Honors Theses

As the year 2020 has finally come to an end and the end of Covid is in near sight, it is important for us to look back at how it has shaped the world from an economic perspective. Ever since the closure of most of the U.S. and global economy in March 2020 it has made us deem which companies we consider essential and non-essential. This major decision came as all governments across the world had to close the operations of as many companies they could to limit the spread of the covid-19 virus. This major choice of determining what …

How The Growth Of Technology Has Forced Accounting Firms To Put An Emphasis On Cybersecurity, Holden Halbach

Accounting Undergraduate Honors Theses

The advancement of technology has brought many changes to accounting firms. Computer applications such as Microsoft Excel have made calculators and physical spreadsheets obsolete. Then with the introduction of cloud computing employees can store, access, and exchange large amounts of data instantaneously from any location. These technological innovations have increased the accuracy and efficiency of firms substantially. However, this growth in technology has shown the importance of putting an emphasis on cybersecurity throughout the accounting industry. The emphasis placed on cybersecurity throughout accounting firms is more prevalent than any other industry. This is primarily because accounting firms not only deal …

Are Small Businesses The Framework For A Successful U.S. Economy?, Carson Clevenger

Accounting Undergraduate Honors Theses

This thesis will investigate the impact of small businesses on the United States’ economy. I will be assessing several impact areas including gross domestic product, employment, and local economy contribution. This thesis will cover a study from the time periods of 1998-2014 of the gross domestic product and employment levels and will use numbers from the years of 2018- present for other impact areas. Furthermore, I will be analyzing certain sectors of the economy, comparing small businesses contribution to corporate contribution, in order to discuss if small businesses are necessary for our country’s successful economy.

An Analysis Of Accounting Principles Through Case Studies, Marisa Panasci

Honors Theses

The purpose of this thesis is to analyze various accounting principles through an evaluation of fictional and non-fictional case studies that helps to create an understanding of accounting philosophies in real-world situations. In contrast to the more traditional research approach to a thesis, I was given 10 cases to dissect specific questions regarding economics, ethics, accounting methodologies, personal experiences and more. Dr. Dickinson led this course to allow time for presentations with accounting professionals in tandem with complex questions about films, readings, and cases that challenged us to think outside the box. We also participated in accounting case competitions to …

An Examination Of Accountancy Through Case Studies, Evan Poag

Honors Theses

This thesis consists major accounting topics that are encompassed in the profession of accounting. Thanks to this thesis, I can say that I have a much more thorough understanding of the constantly evolving environment that is accounting. The University of Mississippi allows members of the Sally McDonnell Barksdale Honors College to write the thesis as part of a class titled Accountancy 420, which is taught by Dr. Victoria Dickinson.

Furthering Accounting Education Through Case Studies, Collin Short

Honors Theses

This thesis includes eleven case studies. The case studies include information regarding relevant global accounting topics. Additionally, the information provides a more detailed dive into an understanding of accountancy and how it relates to ones’ future career path in industry.

An Overview Of Financial Accounting Through The Use Of Case Studies, Sim Mosby

Honors Theses

This thesis encompasses many major accounting topics and different global phenomena’s that have changed the accounting profession. This thesis has allowed me to understand modern accountancy and the reasons it has had to adapt to the modern world. The University of Mississippi has allowed the accounting students of the Sally McDonnell Barksdale Honors College to complete this thesis by participating in the ACCY 420 class in their Junior year prior to their internship. This class was taught by Dr. Victoria Dickinson and consisted of eleven cases throughout two semesters

A Comprehensive Analysis Of Accounting Principles Through Case Studies, Meredith Mcdonald

Honors Theses

The following thesis consists of eleven accounting case studies that were presented as the curriculum followed in the Accounting 420 class. Each case covers a different topic that in some way demonstrates the purpose and place of accounting theory in the current industry. This thesis exercised deep analysis of each accounting principle and therefore demonstrates a well-rounded understanding of topics covered. Each case study was completed under the direction of Dr. Victoria Dickinson in fulfillment of the requirements for The University of Mississippi, Sally McDonnell Barksdale Honors College, and the Patterson School of Accountancy ACCY 420 course in the 2019-2020 …

Case Studies Of Various Accounting Concepts, Astha Kandel

Honors Theses

Accountancy students enrolled in the Sally McDonnell Barksdale Honors College have an opportunity to choose an honors practicum route instead of writing a regular thesis. The students take two ACCY 420 classes taught by Dr. Victoria Lynn Dickinson as part of the practicum. In those two courses, students gain a better understanding of how accounting works in the real world. The thesis is made up of several cases that cover a variety of accounting theories and methodologies. Students are required to do thorough research while writing the cases and each of those cases is carefully reviewed and evaluated by Dr. …

Financial Accounting: A Collection Of Case Studies, Dalton Gibson

Honors Theses

Financial accounting encompasses many topics such as different accounting methods, ethical practices, financial reporting, and more. We were assigned students case studies, each covering a different category of financial reporting, including case studies about accounting methods, accounting standards, and financial statements. The cases are designed to help students understand real examples, think critically to solve problems, and develop strong research and collaboration skills. At the conclusion of this course, students had an improved technical knowledge of accounting and a better understanding of the importance of proper financial accounting methods. The knowledge learned will continue to benefit students in their future …

A Collection Of Case Studies Representing Financial Accounting, John Quaka

Honors Theses

This thesis focuses on different case studies that have to do with the field of accounting. All of the cases that are represented here relate to the field of financial accounting. Several of these cases were having to analyze either a company’s 401k or receiving an audit or tax accounting situation and having to answer questions about it. For others, we had to watch a video or an interview and write down what we thought about it. A couple of other case studies were had to interview either an accountant from our hometown and an accountant student older than us. …

A Comprehensive Evaluation Of Accounting: A Series Of Case Studies, Emma Acheson

Honors Theses

The following thesis is a compilation of the evaluation and solutions derived from a variety of case studies provided regarding a variation of accounting topics related to financial accounting. Each case presented in this thesis is accompanied by an analysis describing the valuable knowledge that was extracted from each unique study. Through these case studies, real-world accounting concepts can be observed in accordance with the Generally Accepted Accounting Principles as set by the Financial Accounting Standards Board. In addition to the analyses of these case studies, the completion of this thesis involved participation in two accounting case competitions. These presentations …

Analyzing Case Studies And The Different Uses Of Accounting Knowledge, Meghan Foley

Honors Theses

The purpose of this thesis was to further my accounting knowledge outside of traditional classroom learning. Throughout my time at Ole Miss, I had not used my accounting class work outside of the classroom. I was able to apply the knowledge to practical real life issues.

I participated in 11 case studies that each targeted a different topic of the accounting profession. The early cases related to my choice of specialty and city, whereas the final cases delved deeper into economic implications of accounting and finance.

I learned a great deal about real world accounting while writing this thesis. I …

Accountancy Honors Thesis, Christian Jarrell

Honors Theses

This thesis is a collection of cases completed over two semesters under the direction of Dr. Dickinson. The cases covered multiple topics in the areas of business and accounting with the goal of exposing students not only to the accounting industry but give them a look at a professional career. Due to the various subject of each case, rather than have one central abstract for this thesis, each case will have its own abstract that will include an explanation of what the case was about and what was learned from the case.

Fundamental Principles Of Accounting: A Series Of Case Analyses, Bridget Mcmillan

Honors Theses

Over the past four years at the University of Mississippi, I acquired knowledge about the accounting profession and the application of accounting principles that have arisen throughout the evolution of modern professional accounting. For the thesis requirement in accordance with the standards set by the Patterson School of Accountancy and the Sally McDonnell Barksdale Honors College, I completed a series of case studies covering a variety of topics related to the study of accounting. Under the direction of Victoria Dickinson, I completed these cases over the 2019-2020 academic year. Each case introduces a unique topic and presents findings about various …

Accountancy Practicum, Connor Mccarthy

Honors Theses

The cases enclosed within this thesis discuss a variety of accounting topics. These were selected by Dr. Dickinson to focus on a number of concepts that aid young professionals like myself in addressing the expectations of the financial reporting world.

Each case involved either formal research or a completion of a task that represented the fulfillment of this overarching goal. A synthesis of knowledge gained was usually included unless otherwise instructed. Two of the enclosed cases were completed alongside fellow students – Case 4 and Case 8, but two case competitions not featured here were also team-based.

The conclusions reached …

An Analysis Of Current Accounting And Financial Matters, Payton Argabright

Honors Theses

This document demonstrates and represents the work done over the course of a full year for Accounting 420, the Honors Thesis Practicum course under Dr. Dickinson at the University of Mississippi. The case studies following delve into a wide variety of topics mean to simulate what various future careers in accounting could like, as well as to expose current issues and debates that are ongoing in the business world.

Could Sox Be Better? : Exploring The Advantages And Shortfalls Of Sarbanes-Oxley, Christopher Clark

Honors Theses

The Sarbanes-Oxley Act was ratified in 2002 to mixed reviews. Over the past 18 years, many researchers have come to different conclusions about the effectiveness of SOX. This paper proposes amendments to make SOX as effective as possible without increasing compliance costs and as cost effective as possible without decreasing efficacy.