Accounting Commons^™

Leveraging Digital Technology To Transform Accounting Function: Case Study Of A Sme, Gary Pan, Benjamin Lee

Research Collection School Of Accountancy

Digital transformation is taking hold of the processes and systems in accounting at a rapid pace and in a drastic way. With its emphasis on data and analysis, accounting entity is well suited to reap the benefits digital technologies have to offer. With the rapid infusion of digital technologies in accounting entity, the accounting literature has been calling for more empirical studies to examine the way accounting function leverages digital technology to enhance its analytical capabilities so as to obtain deeper business insights. This paper conducts an empirical study to examine the process of a SME's accounting function leveraging data …

Gender And Beauty In The Financial Analyst Profession: Evidence From The United States And China, Congcong Li, An-Ping Lin, Hai Lu, Kevin Veenstra

Research Collection School Of Accountancy

We examine how gender and beauty affect the likelihood of being voted as an All-Star in the financial analyst profession in both the United States and China. We find that female analysts are more likely to be voted as All-Star analysts in the United States, but good-looking female U.S. analysts are less likely to be voted as All-Stars. The conclusion is the opposite for Chinese analysts. We find that female analysts in China are less likely to be voted as All-Stars, but the likelihood increases with their facial attractiveness. These findings implicate a beauty penalty for female analysts in the …

Cfos Play Crucial Role In Surviving Covid-19 Crisis, Themin Suwardy

Research Collection School Of Accountancy

In recent years, chief financial officers (CFOs) have been called upon to do many things. They have stepped beyond their traditional technical finance functions, embracing technology and innovations to partner chief executive officers (CEOs) and boards on strategic issues. But if asked at the end of 2019, probably no CFO would place "managing through a global pandemic and economic crisis at the same time" among their top five things to do in 2020. Like many others, CFOs are being asked to do even more in a very short timeframe.

The Fundamentals Of Financial Accounting: A Compilation Of Case Studies, Grace Anne Harlan

Honors Theses

Financial accounting encompasses many topics such as different accounting methods, ethical practices, financial reporting, and more. Dr. Victoria Dickinson assigned students twelve 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 …

Risk Management Strength And Financial Disclosure Quality, Cristina Bailey, Joshua J. Filzen

Accountancy Faculty Publications and Presentations

Enterprises are increasingly incorporating risk management functions into their operations. This is usually accomplished by establishing a board-level risk committee, hiring a chief risk officer (CRO) or both. There are some positive effects associated with having these roles, and the following study shows the association between these positions and the characteristics of public risk disclosure statements.

An Analysis Of Fraud In The Context Of Depreciation Manipulation, Sydney G. Jackson

University Honors Theses

Accounting scandals such as Waste Management and Hertz Global Holding's shatter investor confidence, destroy employee retirement plans, and negatively impact the U.S. economy as a whole. By having a clear understanding of the internal and external forces that drive the motivation of fraud, accountants and businesses are better able to prep and set proper internal controls. As proper internal controls prevent fraud, this thesis will explore catching fraud through financial implications, by focusing specifically on the fraud committed through depreciation. In this paper, I will examine prior research related to fraud motivation and consequences. As an analysis of fraud in …

Virtual Spring Meeting Of The Council Of The American Institute Of Certified Public Accountants, May 20, 2020. With Index, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.

Virtual Spring Meeting Of The Council Of The American Institute Of Certified Public Accountants, May 20, 2020, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb) Meeting Highlights May 18-21, 2020 Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb), Meeting Agenda, May 18-21, 2020, Videoconference (Zoom) (Times Are Est), American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Corporate Social Responsibility Reporting: The Case Of The Fashion Industry, Karina Zhao

Honors Scholar Theses

This paper examines the nature of corporate social responsibility (CSR), with a focus on corporations within the fashion industry. First, I discuss the evolution of CSR from its origin in the 1930s until present day, along with global trends that have risen in respect to emerging economies, industry sectors, and regulatory change. Then, I summarize factors that motivate firms to prepare and provide CSR reports – i.e., the determinants of voluntary disclosure of CSR reports. In addition, I discuss to what extent these reports are regulated and assured across the globe, as an increasing number of corporations participate in disclosing …

“For Richer Or Poorer” Impact Of Marriage On Career Outcomes By Kaden Lefevre, Kaden Lefevre

Marriott Student Review

Discussion of affects of marriage on career outcomes.

Six Steps To Starting A Successful Business, Chandler Allen

Marriott Student Review

For anyone who is interested in starting their own business, Chandler Allen provides a clear and concise overview outlining how successful startups are founded and managed. We all know that entrepreneurship is risky and that startups often fail, but following Allen’s formula can help entrepreneurs avoid potential pitfalls and achieve sought-after success in just six steps.

Three Solutions To Your Audit Lag Problems, Joseph Knighton

Marriott Student Review

Audit lags are a problem. In this article, Joseph Knighton lays out three factors CPA firms can consider to reduce their lags.

What's The Big Idea With Alternative Lending?, Rebekah Jensen

Marriott Student Review

Alternative lending is a growing phenomenon that is replacing the traditional way of acquiring loans from banks. They are especially popular with small businesses seeking funds to get started. Read this article to learn about the advantages and disadvantages of alternative lending to determine whether it is the best option for you.

Law School News: Staff Person Of The Year: Ann Marie Thompson 05-12-2020, Michael M. Bowden

Life of the Law School (1993- )

No abstract provided.

A Compilation Of Accounting Case Studies, Richard Brohaugh

Honors Theses

This thesis compiles twelve case studies provided by Dr. Victoria Dickinson. Each of these cases, which were performed over the course of the 2018-2019 academic year, presented accounting problems that used both fictional and real-world situations to provide an experiential approach to learning. These cases presented numerous types of business problems and challenged me to better understand the various dimensions of accountancy, ranging from data analytics to banking and finance. The procedures used to gather solutions and data for each of the cases were unique, but for each case, I was able to learn how to research potential issues and …

The Super Bowl And Individual State Income Taxes, Benjamin T. Cosby

Honors College Theses

Every year the NFL Super Bowl is held in a different state. Due to the differing state income tax rates, there appears to be an incentive for the NFL Super Bowl to be held in some states over others. Over the past 21 years, the Super Bowl has occurred more often in low tax states, but after analyzing the relationships between state income tax rates, average state temperatures, and the states in which the Super Bowl has been held, it appears that average state temperature is a more important factor in determining the location of the Super Bowl, not state …

A Comprehensive Analysis Of The Accounting Environment And Procedures Through A Series Of Case Studies, Ryan Mccarty

Honors Theses

The following thesis is a culmination of twelve case studies completed throughout the academic year of 2018-2019 under the direction of Dr. Victoria Dickinson, as a requirement of the Sally McDonnell Barksdale Honors College and completion of the ACCY 420 course. Each case study is independent of the next, and is an in-depth response to questions and theories that are found outside of this document. Each analysis is accomplished by myself alone and through the studies of Financial, Managerial, and Cost accounting courses in my career at the University of Mississippi. The thesis is intended to analyze accounting procedures and …

A Compilation Of Case Studies Focusing On Financial Reporting Issues, Haydn Brown

Honors Theses

The following thesis is a compilation of case studies that focuses on various financial reporting and accounting topics. Each case addresses different topics using real world examples of specific companies. The thesis demonstrates the understanding of Generally Accepted Accounting Principles and was completed under the supervision of Victoria Dickinson to satisfy the requirements for the University of Mississippi, Sally McDonnell Barksdale Honors College, and Patterson School of Accountancy, and ACCY 420 course in the 2018-2019 academic year.

A Compilation Of Case Studies On Modern Issues And Applications Of Accounting, Tyler Butler

Honors Theses

Over the academic year spanning from 2018 to 2019, I attained knowledge of the accounting profession and applications of accounting techniques that have arisen from modern needs in the professional world. Having since spent the summer working as an accountant for a private construction company, I have been able to apply the knowledge in a real-world setting. For the thesis requirement, I thoroughly completed case studies on a variety of topics related to accounting. Each of the sections have been completed in case format with attention to readability and thoughtful presentation of information. Every case began with a problem to …

Financial Accounting Through Case Studies, Erik Landry

Honors Theses

This thesis is a compilation of twelve case studies designed to promote an understanding of Generally Accepted Accounting Principles. Given the dynamic nature of accounting as a profession, it is imperative that students and professionals have a firm grasp of the foundational principles set forth by the Financial Accounting Standards Board. Each case provides insight related to the aforementioned standards and many corollary topics relevant to accounting professionals. The cases rely on both real and fictitious companies and their associated financial statements. The completion of these cases was of great benefit inasmuch as it provided the opportunity to examine essential …

A Case By Case Study Of Accounting Fundamentals, Shane Ferrero

Honors Theses

Accountancy attempts to capture and record business activities with a treatment as reflective of economic realities as possible. The dynamic nature of the business world results in accounting standards being an evolving set of rules with various considerations necessary. The case studies examined for the purpose of this thesis looked into many of these considerations to exemplify how the field of accounting manages to recognize and manage complicated business transactions. For the purposes of gathering cases, case studies were sourced from academia from the University of Mississippi as well as other institutions. The dissection of the case studies provided a …

Financial Reporting Principles And Accounting Concepts: A Collection Of Case Studies, Caroline Mcleod

Honors Theses

The following thesis is a collection of solutions to case studies related to various financial accounting and reporting standards in agreement with Generally Accepted Accounting Principles as set forth by the Financial Accounting Standards Board. In alignment with the topics learned in Intermediate Financial Accounting, each case focuses on a unique area of financial reporting along with application relevant to real world companies. The thesis demonstrates an understanding of accounting principles, financial statement preparation and analysis, and current accountancy topics. The case studies were completed under the direction of Dr. Victoria Dickinson in fulfillment of the requirements for the University …

Utilization Of Case Studies To Analyze Accounting Principles And Guidelines, Ronald Bristol

Honors Theses

The following thesis combines topics learned throughout all the undergraduate studies with real world case studies in order to provide a personalized insight on accounting principles and guidelines set forth by the Financial Accounting Standards Board. The thesis displays many cases, each with their on focus on certain Generally Accepted Accounting Principles and how they apply to individual entities. By delving into each in order to discern what sector of guidelines applied and how, the cases were utilized in order to grasp a wide range of issues. The thesis displays understanding of current accounting topics, financial statement analysis and breakdown, …

A By Case Analysis Of Accounting Practices And Issues, John Walker

Honors Theses

The completion of my Thesis came as a result of enrolling in ACCY 420, a course taught by Dr. Victoria Dickinson, designed to provide accounting students with the opportunity to craft the thesis over the course of their junior year in college. This way, students are able to gradually write theses by completing several case studies designed to present students with challenging situations in which real-world accounting issues are explored. With the intensified recruiting process and the internship in the winter of senior year, this class was an excellent method to write the thesis during my junior year of college, …

Fundamental Principles Of Accounting: A Case Analysis, Benjamin Bradford

Honors Theses

The following thesis examines twelve case studies in financial accounting standards in order to develop a more thorough understanding of public accounting procedures. Each case focuses on a different topic in public accounting, including accounting standards, accounting principles, accounting theory, financial statement preparation, or financial analysis. The case studies included within this thesis demonstrate an understanding of financial standards in accordance with Generally Accepted Accounting Principles (GAAP), financial statement preparation, financial analysis, and current issues in accountancy. These case studies were completed under the direction of Dr. Victoria Dickinson in fulfillment of the requirements of the University of Mississippi, Sally …

A Comprehensive Study Of Accounting Principles And Applications Through Analysis Of Case Studies, Guy Freeman

Honors Theses

The following thesis is a compilation of case studies that provide a detailed analysis of various financial accounting standards in agreement with Generally Accepted Accounting Principles as governed by the Financial Accounting Standards Board. In concurrence with the topics learned in the Patterson School of Accountancy program, each case focuses on a separate subject of financial reporting through application within specific corporations and dissertations. This thesis explores understanding of accounting principles, financial statement preparation and analysis, current accounting topics, and real-life application for a career in public accounting. Additionally, the thesis work incorporated knowledge from studies in other coursework, such …

Case Analyses In Financial Accounting, Jordan Watts

Honors Theses

The following thesis explores topics in the profession of public accounting, a diverse and ever-evolving field. As the global business environment and economy develop, so must accounting standards and ideas in order to protect the interests of the masses who invest and take part in the larger economy. The following cases expound on important concepts in the field of accountancy and provide careful consideration of standards utilized and debated worldwide. Each case is explored within the context of a different company or situation, allowing for a diverse palette of research topics from which to view the business world through an …

An Analysis Of Case Studies Related To Financial Accounting Concepts And Methods, Alexander Watkins

Honors Theses

Abstract

Alexander Pierce Watkins: An Analysis of Case Studies Related to the Field of Financial Reporting in Accounting

(Under the Direction of Dr. Victoria Dickenson)

The following thesis provides answers and descriptions to questions posed in various case studies that have to do with financial accounting,. The cases generally cover topics such as Generally Accepted Accounting Principles, how specific fictional or real companies have navigated their complexities, the student’s takeaway from the material, and a technical real-life application. Taking Intermediate Financial Accounting in conjunction with the completion of these cases allowed us to gain a deeper understanding of the subject …