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Full-Text Articles in Accounting

The Evolution Of The Auditor And Auditing Profession: The Impact Of The Sarbanes-Oxley Act Of 2002, Kylie Pollack, Scott Delanty May 2020

The Evolution Of The Auditor And Auditing Profession: The Impact Of The Sarbanes-Oxley Act Of 2002, Kylie Pollack, Scott Delanty

Honors Thesis

The Sarbanes-Oxley Act of 2002 (SOX) was arguably the most influential piece of legislation passed to affect the accounting profession. Over the past nearly two decades since SOX was enacted, the auditor and auditing profession has evolved. The public’s perceptions of auditors and the profession have improved as a result of major legislation such as the Sarbanes-Oxley Act of 2002. This paper explores the evolution of the auditor and audit profession over the course of three different time periods to understand the function of the auditor. This paper is broken down into four major components. First, this paper explores what …

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Open Meeting Minutes, May 5, 2020, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee May 2020

Open Meeting Minutes, May 5, 2020, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Open Meeting Agenda, May 5, 2020, Virtual, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee May 2020

Open Meeting Agenda, May 5, 2020, Virtual, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

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A Study Of The Product Development Process For The Transparent Kitchen Knife Block, Benjamin Payne May 2020

A Study Of The Product Development Process For The Transparent Kitchen Knife Block, Benjamin Payne

Honors Theses

The purpose of this document is to summarize the research and planning, design, market evaluation, cost analysis, and production process for a kitchen knife block. The team began by researching multiple knife block designs and evaluating what strengths and weaknesses existed with the basic models that are currently offered in different marketplaces. After collecting data on material costs and discussing different design features, the team created a survey in order to gauge consumer preferences and gain a better understanding as to what features and price point the average customer would consider purchasing. The resulting information was used to create an …

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Amendment To The Effective Dates Of Sas Nos. 134–140; Statement On Auditing Standards, 141 (May 2020), American Institute Of Certified Public Accountants. Auditing Standards Board May 2020

Amendment To The Effective Dates Of Sas Nos. 134–140; Statement On Auditing Standards, 141 (May 2020), American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

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Managing The Going Concern Risk In An Uncertain Environment An Analysis Of Regulatory Guidance And Financial Relief For The Covid-19 Pandemic, Nicholas C. Lynch, Michael F. Lynch, Charles Cullinan May 2020

Managing The Going Concern Risk In An Uncertain Environment An Analysis Of Regulatory Guidance And Financial Relief For The Covid-19 Pandemic, Nicholas C. Lynch, Michael F. Lynch, Charles Cullinan

Accounting Department Faculty Journal Articles

manufacturing company Regal Beloit reports that it has drawn $255 million on its line of credit, even though it "has a strong balance sheet and does not currently intend to use the borrowed proceeds, but believes an abundance of caution regarding its cash position is prudent at this time." Management's Responsibility The responsibility to prepare financial statements on a going concern basis under U.S. GAAP and the International Financial Reporting Standards (IFRS) falls on management. Managers must look forward for a "reasonable period of time," defined as 12 months from the financial statement issue date or 12 months from the …

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A Case Study On Whether A Business Should Own Or Lease Its Real Estate, Benjamin Cooper May 2020

A Case Study On Whether A Business Should Own Or Lease Its Real Estate, Benjamin Cooper

Finance Undergraduate Honors Theses

Businesses are continually faced with many difficult decisions to make daily that can have a significant impact on their success. Whether it is if they should adopt a new accounting practice, work with a new supplier, or push into a new consumer sector, these decisions will affect their operations and long-term plans. One of these major decisions that a business has to make is whether they should own or lease their real estate. Depending on the size, type, and scope of a business this decision could be made differently but for certain companies there is definitely a correct answer. Buying …

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Negotiations Between Mother Nature And Man's Most Powerful Creation: The Environmental Crisis And The Corporate Paradigm, Drew Zaweski May 2020

Negotiations Between Mother Nature And Man's Most Powerful Creation: The Environmental Crisis And The Corporate Paradigm, Drew Zaweski

Accounting

I came to the University at Albany intending to study accounting. While here I decided to add communication as a minor and was privileged to enroll in courses beyond the scope of, yet still relatable to, accounting. Such courses include the Theory of Organizational Communication, Studies in Public Persuasion - Communication in Professional Contexts, and Conference and Group Leadership all taught by Dr. Patricia Gettings; another was Environmental Economics taught by Mary Mallia. Throughout my time at the University at Albany, one of my favorite educational experiences has been when I am able to make connections between classes and across …

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Impact Of Salt Deduction Cap On Individual Tax Liability, Mahum Chaudhry May 2020

Impact Of Salt Deduction Cap On Individual Tax Liability, Mahum Chaudhry

Honors Theses

The Tax Cuts and Jobs Act of 2017 placed a cap of $10,000 on the State and Local Tax deduction. A survey was carried out to compare individuals' tax liability in 2017 (before the cap) with their tax liability in 2018 (after the cap). The results suggest that fewer people itemized in 2018, and most belonged to the high-income group. Many individuals who itemized in 2018 also saw an increase in their federal tax liability. Most individuals with less than $100,000 yearly income opted for the standard deduction and saw a decrease in their federal tax liability in 2018 (in …

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The Impact Of Big Data On Audit Evidence And The Level Of Assurance, Sachin Yadav May 2020

The Impact Of Big Data On Audit Evidence And The Level Of Assurance, Sachin Yadav

Honors Theses

This study seeks to establish the relationship between Big Data and its impact on the quality of audit evidence and the level of assurance perceived by the end-users. Currently, auditors rely on sampling to provide reasonable assurance that a company’s financial statements are materially in accordance with a country’s Generally Accepted Accounting Principles (GAAP). With Big Data, auditors can minimize the risk posed by sampling, and therefore, provide a reasonable level assurance. The present study examines financial statement users’ perceptions of the level of assurance when auditors present unqualified opinions using Big Data during the audit engagement. It observes this …

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Does Litigation Deter Or Encourage Real Earnings Management, Sterling Huang, Sugata Roychowdhury, Ewa Sletten May 2020

Does Litigation Deter Or Encourage Real Earnings Management, Sterling Huang, Sugata Roychowdhury, Ewa Sletten

Research Collection School Of Accountancy

In this paper, we rely on an exogenous shock to examine the impact of litigation risk on real earnings management (REM). We conduct differences-in-differences tests centered on an unanticipated court ruling that reduced litigation risk for firms headquartered in the Ninth Circuit. REM increases significantly following the ruling for Ninth-Circuit firms relative to other firms, consistent with litigation risk deterring REM. Additional analyses reveal that REM rises more following the ruling when firms issue more optimistic disclosures. The evidence is consistent with litigation deterring REM by constraining managers' ability to issue optimistic and misleading disclosures that can conceal the myopic …

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A Comprehensive Evaluation Of Accounting Methods And Applications Through Case Studies, Dorothy Meachum May 2020

A Comprehensive Evaluation Of Accounting Methods And Applications Through Case Studies, Dorothy Meachum

Honors Theses

This following thesis is a compilation of the case studies assigned by Dr. Victoria Dickinson, in fulfillment of the requirements for the University of Mississippi, Sally McDonnell Barksdale Honors College, and the Professional Research and Development Thesis Program. Each of the twelve case studies pertains to a different topic or problem concerning the application of accounting standards, accounting principles, or financial statement preparation and analysis. In addition, these cases present the application of accounting studies to real world scenarios, incorporating various fields such as finance, investments, risk assessment, and economics. Each of the financial cases introduced a company using their …

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Perceived Stakeholder And Stockholder Views: A Comparison Among Accounting Students, Non-Accounting Business Students And Non-Business Students, Anju A. Shajan May 2020

Perceived Stakeholder And Stockholder Views: A Comparison Among Accounting Students, Non-Accounting Business Students And Non-Business Students, Anju A. Shajan

Theses and Dissertations

In this study, I tested the perceived attitudes of students towards Corporate Ethics and Social Responsibility (CESR). I assessed whether students within a particular major are more or less likely to exhibit ethical reasoning compared to students within other majors. Specifically, I tested the perceived differences in stakeholder and stockholder views among accounting, business, and non-business students. I conducted the study utilizing the Perceived Role of Ethics and Social Responsibility Scale (PRESOR) while controlling for gender, age, work experience, and degree of religiosity. Results show that accounting students generally have a higher perception of stakeholder views and a lower perception …

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The Strategic Disclosure Of Currency Headwinds And Tailwinds, Kevin Butler May 2020

The Strategic Disclosure Of Currency Headwinds And Tailwinds, Kevin Butler

Graduate Theses and Dissertations

In this study, I examine whether companies are more likely to disclose revenue growth adjusted to remove the effects of foreign currency fluctuations (constant-currency revenue growth rates) when currency fluctuations decrease revenue growth (i.e., there is a currency headwind) than when currency fluctuations increase revenue growth. Public companies increasingly cite non-GAAP performance metrics when announcing earnings. While regulators see value in non-GAAP reporting, they continue to express concern that it is carried out inconsistently and in a misleading manner. Because the disclosure of constant-currency revenue growth is discretionary, companies have an incentive to strategically disclose it only when it benefits …

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Proposed Revised Interpretation: Records Requests, May 1, 2020, Comments Are Requested By September 30, 2020; Exposure Draft (American Institute Of Certified Public Accountants), 2020, May 1, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee May 2020

Proposed Revised Interpretation: Records Requests, May 1, 2020, Comments Are Requested By September 30, 2020; Exposure Draft (American Institute Of Certified Public Accountants), 2020, May 1, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Digitalisation Of Smes In Singapore: An Institute Of Higher Learning-Enterprise Partnership Model, Benjamin Huan Zhou Lee, Gary Pan May 2020

Digitalisation Of Smes In Singapore: An Institute Of Higher Learning-Enterprise Partnership Model, Benjamin Huan Zhou Lee, Gary Pan

Research Collection School Of Accountancy

An SME had commissioned a team of five accounting students to develop a forecasting model using analytics. The student team was from the Accounting Analytics Capstone (SMU-X) course offered by the School of Accountancy, Singapore Management University (SMU), in January 2018. For this project, the student-consultants applied their knowledge of accounting data and analytics, combining it with a multidisciplinary approach to solve real-world complex financial analytical problems that have real-time consequences.

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Maximizing Returns For Investors Using Modern Portfolio Theory And The Efficient Frontier, Charity Smith Parkinson May 2020

Maximizing Returns For Investors Using Modern Portfolio Theory And The Efficient Frontier, Charity Smith Parkinson

Undergraduate Honors Capstone Projects

There exists an efficient frontier upon which there is an optimal point of allocation of an investor’s assets among different types of investment vehicles. Identifying this point and allocating a portfolio accordingly allow an investor to capture the highest market return with the least amount of risk. This research study offers a model which can be used to find this optimal investment allocation and discusses the challenges and assumptions associated with using it. Using techniques discussed in Markowitz (1952), we obtain the optimal allocation of wealth for two portfolios of 13 and 12 assets, respectively. Such a model is not …

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The Negative Impact Of Ambulatory Acquisitions On The Cost Of Business Health Insurance, Elizabeth Thomas Koss May 2020

The Negative Impact Of Ambulatory Acquisitions On The Cost Of Business Health Insurance, Elizabeth Thomas Koss

Doctoral Dissertations and Projects

This dissertation research study was designed to contribute to the growing body of academic knowledge regarding the increase in acquisition activity (Capps, Dranove, & Ody, 2018) and the annual increase in the cost of health insurance premiums for small to middle size businesses (Camilleri, 2018; Cowley, 2004; D’Arrigo, 2019; Guo & Tao, 2015). This research specifically addressed the HCPCS billing rates of procedures before and after acquisition. Further, it examined the annual increase in percentage of ambulatory physicians compared to the increase percentage in health insurance premiums. Finally, the increase in health insurance premiums was evaluated based on age, type …

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Financial Accounting Case Studies, Paul Andress May 2020

Financial Accounting Case Studies, Paul Andress

Honors Theses

This thesis is a combination of twelve different accounting case studies. These cases represent a culmination of two semesters’ worth of research on various topics that will help my career as an accountant. The cases range from company case studies to in-class activities including an excel certification course. The cases caused me to think critically about topics that affect the accounting profession which are not typically covered in my accounting course work. For example, the cases investigated Brexit, the financial crisis of 2008, and universal basic income. Also, the cases provided me with advice through interviews with experienced people in …

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Cases Concerning The Accounting Profession, Samuel Crews May 2020

Cases Concerning The Accounting Profession, Samuel Crews

Honors Theses

These case studies were conducted to investigate different matters in the accounting profession. They range from topics on comparisons of cities to the impact of political decisions on the economy to an investigation of a company's financial statements.

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Frauds In K-12 School Districts, Cassandra Lorraine Zinnel May 2020

Frauds In K-12 School Districts, Cassandra Lorraine Zinnel

Honors Program Theses

When a child is dropped off at school, thinking a fraud could happen would be the farthest thing from one’s mind. This paper will be examining school frauds happening in five different states to see any trends within the data. The investigated trends included how the frauds were discovered, how the patterns of cases looked in the last 15 years, and which controls were defective that allowed the fraud to occur. The paper analyzes the state auditor reports from several states dealing with school frauds. This paper will demonstrate an understanding of why school frauds happen and why they happen …

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Checklists And Illustrative Financial Statements : Not-For-Profit Entities, April 30, 2020, American Institute Of Certified Public Accountants (Aicpa) Apr 2020

Checklists And Illustrative Financial Statements : Not-For-Profit Entities, April 30, 2020, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Change Management Over Financial Information: A Multi-Criteria Evaluation Of System Change Controls Using Desirability Functions, Angel R. Otero, Christian Sonnenberg, Ivonne Delgado-Perez Apr 2020

Change Management Over Financial Information: A Multi-Criteria Evaluation Of System Change Controls Using Desirability Functions, Angel R. Otero, Christian Sonnenberg, Ivonne Delgado-Perez

Communications of the IIMA

The increasing complexity of information technology, attacks on confidential information, and the passing of new laws and regulations have shifted the focus around internal controls in organizations. Particularly, general information technology controls related to change management (i.e., system change controls) are critical in ensuring the integrity, completeness, and reliability of financial information. The literature points to various evaluation methods for these controls to determine which ones to implement. However, these methods do not necessarily consider relevant organization constraints, preventing the inclusion of required controls or the exclusion of unnecessary controls. This paper proposes a novel approach, using Desirability Functions, for …

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Auditing Standards Board (Asb), Meeting Agenda, April 27-30, 2020, Chicago, Il, American Institute Of Certified Public Accountants. Auditing Standards Board Apr 2020

Auditing Standards Board (Asb), Meeting Agenda, April 27-30, 2020, Chicago, Il, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

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The Impacts Of Financial Compensation Of Student-Athletes In Ncaa Division I Men's Basketball On The Labor Market, Gabriel Boscardin Dias Apr 2020

The Impacts Of Financial Compensation Of Student-Athletes In Ncaa Division I Men's Basketball On The Labor Market, Gabriel Boscardin Dias

Showcase of Undergraduate Research and Creative Endeavors (SOURCE)

The purpose of this study is to identify the impacts that financial compensation of men’s basketball student-athletes in the NCAA Division I will have on the market of collegiate athletics. As the NCAA is facing issues involving governmental pressure to allow student-athletes to receive monetary compensation for the use of their names, images, and likenesses (NLI), the consequences will inevitably impact the entire sports industry. The main pressure the Association is facing now involves the compensation of men’s basketball student-athletes, as they are part of the sport that brings the largest amount of revenue via sponsors and television contracts. This …

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Nutrition And The Labor Market, Jesse Defalco Apr 2020

Nutrition And The Labor Market, Jesse Defalco

Showcase of Undergraduate Research and Creative Endeavors (SOURCE)

Do different income levels affect the foods people consume? It is commonly known that healthier foods are more expensive than unhealthy foods. Those with lower incomes tend to gravitate toward fast food and junk food, with those with higher incomes tend to gravitate toward fruits, vegetables, and healthier options, including having personal chefs and ordering proportioned meals delivered to their homes. Lower income people consuming unhealthy foods potentially leads to health issues such as malnutrition, high blood pressure, obesity, and diabetes. Not everyone is aware of the health side effects of their diets. It is shown that people who are …

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Auditing Standards Board (Asb) Meeting Highlights, April 20, 2020, Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board Apr 2020

Auditing Standards Board (Asb) Meeting Highlights, April 20, 2020, Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Australian National Audit Office: Evaluating Australian Army Program Performance, Bert Chapman Apr 2020

Australian National Audit Office: Evaluating Australian Army Program Performance, Bert Chapman

Libraries Faculty and Staff Scholarship and Research

The Australian National Audit Office (ANAO) evaluates the management and financial performance of Australian government programs for the Australian Parliament, Australian government agencies, Australian taxpayers, and individuals interested in the performance of these programs globally. This article examines how ANAO has examined the performance of Australian Army programs and strengths and weaknesses found in these programs while recommending changes to improve program performance. It also examines how government agencies and corporations which have been the subject of ANAO analyses have reacted to ANAO findings. This assessment also examines how Plan B (the possibility that Australia might have to rely less …

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The Impact Of Tax Complexity On Foreign Direct Investment Before And After The 2008 Global Financial Crisis, Carlos G. Ramos Apr 2020

The Impact Of Tax Complexity On Foreign Direct Investment Before And After The 2008 Global Financial Crisis, Carlos G. Ramos

USF Tampa Graduate Theses and Dissertations

Foreign direct investment (FDI) is an increasingly significant element of today’s global economy. Since the 1980s, global FDI flows have experienced impressive increments up until 2007. FDI flows decreased significantly during the years following the global financial crisis of 2008 and have not yet returned to pre-crisis levels. Since the 2008 global financial crisis, significant changes have occurred in the regulatory and international investment environments while complexity of national tax systems had steadily increased during the past century. This study analyzes the effect of national tax complexity on FDI before and after the 2008 global financial crisis. The Heckman selection …

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Amendments To Au-C Sections 725, 730, 930, 935, And 940 To Incorporate Auditor Reporting Changes From Sas Nos. 134 And 137; Statement On Auditing Standards, 140 (April 2020), American Institute Of Certified Public Accountants. Auditing Standards Board Apr 2020

Amendments To Au-C Sections 725, 730, 930, 935, And 940 To Incorporate Auditor Reporting Changes From Sas Nos. 134 And 137; Statement On Auditing Standards, 140 (April 2020), American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

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