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Articles 5971 - 6000 of 39881
Full-Text Articles in Accounting
Government Auditing Standards And Single Audit Developments, 2018/19; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Government Auditing Standards And Single Audit Developments, 2018/19; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Graduate Bulletin, 2018-2019, Minnesota State University Moorhead
Graduate Bulletin, 2018-2019, Minnesota State University Moorhead
Graduate Bulletins (Catalogs)
No abstract provided.
Master Of Accounting With A Concentration In Public Accounting 2018-2019, Nova Southeastern University
Master Of Accounting With A Concentration In Public Accounting 2018-2019, Nova Southeastern University
Huizenga Postgraduate Course Catalogs
No abstract provided.
Master Of Accounting With A Concentration In Managerial Accounting 2018-2019, Nova Southeastern University
Master Of Accounting With A Concentration In Managerial Accounting 2018-2019, Nova Southeastern University
Huizenga Postgraduate Course Catalogs
No abstract provided.
Master Of Accounting With A Concentration In Taxation 2018-2019, Nova Southeastern University
Master Of Accounting With A Concentration In Taxation 2018-2019, Nova Southeastern University
Huizenga Postgraduate Course Catalogs
No abstract provided.
An Analysis Of Costing Systems, Elie Ngandu
An Analysis Of Costing Systems, Elie Ngandu
A with Honors Projects
Whether it is a corporation, a LLC, or a small business, whether the business can either sell goods or provides services or both, to be successful, income must be greater than the cost it is essential to be able to accurately track costs. How do businesses keep track of costs accurately? This paper summarizes three costing systems that businesses use: job order costing, process costing, and activity-based costing.
The Fundamentals Of Accounting: A Series Of Case Reports, William Swede Umbach
The Fundamentals Of Accounting: A Series Of Case Reports, William Swede Umbach
Honors Theses
The Patterson School of Accountancy encourages students to participate in an internship before graduating. These internships occur in the spring of senior year which conflicts with the traditional schedule for completing a thesis. The Sally McDonnell Barksdale Honors College allows accounting students to enroll in this alternative thesis track led by Dr. Vicki Dickinson. Dr. D is the most passionate professor I have encountered in the accounting school and her class was the single most enriching course in all of my major studies. She led a comprehensive study of technical accounting using this set of cases while also setting us …
A Comprehensive Review Of Accounting Through Case Studies, E. Dean Ramsey
A Comprehensive Review Of Accounting Through Case Studies, E. Dean Ramsey
Honors Theses
The following thesis is a comprehensive overview of financial accounting concepts. Publicly-trade companies have to follow certain accounting standards, and the concepts that arise have real-world significance. The purpose of this thesis was to gain a better understanding of these underlying concepts and see how they impact the decision-making processes of companies. These concepts are not uniformly applied to all companies, meaning that accountants have to design unique accounting systems within each company. The goal for accountants is to produce a set of financial statements that are free from material misstatements that can be used by investors. Each section of …
A Compilation Of Accounting Case Studies, Elizabeth Forbes Owen
A Compilation Of Accounting Case Studies, Elizabeth Forbes Owen
Honors Theses
This thesis has been prepared to meet requirements for the Sally McDonnell Barksdale Honors College in alliance with The Patterson School of Accountancy. Throughout the course of a year, I studied and researched various topics within the world of accounting and business. This thesis serves as a compilation of each of those cases. Topics vary from issues dealing with inventory, revenue, and depreciation to sifting through the FASB's Codification to support client requests. Each case presents a new topic within accounting with support for the given question or issues the client presented. At the end of each case, an outcome …
Survey Of Accountancy In Generally Accepted Accounting Principles And Financial Statement Analysis, Evan Turner
Survey Of Accountancy In Generally Accepted Accounting Principles And Financial Statement Analysis, Evan Turner
Honors Theses
This paper surveys the current landscape of accountancy following U.S. Generally Accepted Accounting Principles through a series of twelve case studies spanning different areas of financial reporting, taxation, financial statement analysis, and research. Several cases involve research using sections from the FASB Codification, financial statement analysis using ratios, and commentary on the impact from the perspective of users of financial statements. The cases span several areas of financial accounting including leases, stockholders equity, inventory, and deferred tax assets/liabilities in order to offer a broad perspective on the current landscape of financial reporting through individual, focused cases. The cases within this …
Balancing Internal Controls With Change Management In The Pacific Military Unit, Miriam Seveses Mefford
Balancing Internal Controls With Change Management In The Pacific Military Unit, Miriam Seveses Mefford
Walden Dissertations and Doctoral Studies
Federal government managers were advised to strengthen internal controls; the law dictates attestation of effective management controls, and the internal control program is used to detect risks. However, managers lacked preparatory training, with training being overlooked given the increased responsibilities. Managers are assigned the programmatic role regardless of the lack of program standards in knowledge, skill, and ability. The research questions addressed change management components, concepts, and core qualifications relative to program readiness. The purpose of this single case study was to identify and explore change management components contributing to the effectiveness of internal controls. The conceptual framework was based …
Effective Hiring Process Background Check Strategies, Christina Diane Waddell
Effective Hiring Process Background Check Strategies, Christina Diane Waddell
Walden Dissertations and Doctoral Studies
Job applicants often falsify information in their application materials. Using the disparate impact theory as the conceptual framework, the purpose of this multiple case study was to identify strategies Human Resource professionals use to complete effective background checks while maintaining compliance with federal regulations. I collected data by interviewing executives of 3 organizations located in the Southwest region of the United States, who had successful strategies for performing background checks to identify falsified information in the application process. I assured the validity and reliability of the data by reviewing organizational documents and member checking of the interpretation of the data. …
The Perceived Influence Of Ethics Education In Business, Jessica Selensky
The Perceived Influence Of Ethics Education In Business, Jessica Selensky
Honors Theses and Capstones
No abstract provided.
Acquired In-Process Research Development And Earnings Management, Daniel Gyung Paik, Junyoup Lee, Eun Suh Lee, Kevin H. Kim
Acquired In-Process Research Development And Earnings Management, Daniel Gyung Paik, Junyoup Lee, Eun Suh Lee, Kevin H. Kim
Accounting Faculty Publications
New accounting standards, namely SFAS 141 and 142, were adopted in 2001. The release of these two regulations offers a unique opportunity to explore how managers have changed their earnings manipulation behavior by using IPR&D costs. In this study, we examine whether and how the amount of IPR&D at the acquisition deals is associated with discretionary accruals, which serve as a proxy for earnings management. We use a sample of firms reporting acquired IPR&D over the period of 1993 to 2007 with a matched group based on size and industry. Our results provide evidence that managers strategically use the IPR&D …
Instructional Case: Can Management Accounting Help Aid Associations Make Tough Choices In Haiti?, Daniel Gyung Paik, W. Darrell Walden, Kip R. Krumwiede
Instructional Case: Can Management Accounting Help Aid Associations Make Tough Choices In Haiti?, Daniel Gyung Paik, W. Darrell Walden, Kip R. Krumwiede
Accounting Faculty Publications
Based on an actual situation, this case explores the use of management accounting analysis in a difficult make-or-buy decision in the real world of humanitarian aid. An aid organization produces a specially designed, highly nutritious peanut butter medicine to save the lives of Haiti’s malnourished children. The challenge is deciding whether to source the peanuts from Haitian farmers and pay more or from foreign suppliers and pay less. Students perform both quantitative and qualitative cost-benefit, break-even, operating leverage, and product costing analysis. Performance measurement, incentive issues, short-term versus long-term thinking, micro and macroeconomics, and ethical issues are also considered. The …
[Introduction To] Fundamentals Of Advanced Accounting: Seventh Edition, Joe B. Hoyle, Thomas F. Schaefer, Timothy S. Doupnik
[Introduction To] Fundamentals Of Advanced Accounting: Seventh Edition, Joe B. Hoyle, Thomas F. Schaefer, Timothy S. Doupnik
Bookshelf
Fundamentals of Advanced Accounting, 7th edition, is ideal for those schools wanting to cover twelve chapters in their advanced accounting course. This concise text allows students to think critically about accounting, just as they will do preparing for the CPA exam. The text continues to show the development of financial reporting as a product of intense and considered debate that continues today and will into the future.
Uniform Cpa Examination, An Overview Of The Cpa Exam And Resources To Help You Prepare, American Institute Of Certified Public Accountants (Aicpa)
Uniform Cpa Examination, An Overview Of The Cpa Exam And Resources To Help You Prepare, American Institute Of Certified Public Accountants (Aicpa)
Examinations and Study
No abstract provided.
Is The Accruals Anomaly More Persistent In Firms With Weak Internal Controls?, Kanishk Kapur
Is The Accruals Anomaly More Persistent In Firms With Weak Internal Controls?, Kanishk Kapur
CMC Senior Theses
In 1996, Sloan identified the accruals anomaly, in which the negative relationship between the accruals component of current earnings and subsequent stock returns can be exploited to generate excess returns. One would expect the accruals anomaly to dissipate and ultimately disappear as investors take advantage of the now-public information. However, nearly two decades later, it persists as one of the most prominent and contentious anomalies; its magnitude of current and future excess returns still remain controversial. The main reason for its persistence is that extreme accrual firms possess characteristics that are unappealing to most investors. These characteristics, which include insufficient …
The Effect Of Regulation On The Timeliness And Perceived Reliability Of Earnings Announcements, Robert Pawlewicz
The Effect Of Regulation On The Timeliness And Perceived Reliability Of Earnings Announcements, Robert Pawlewicz
Accountancy Faculty Publications
This paper examines the effect of regulations (i.e., the Sarbanes‐Oxley Act and Regulation G) on both the timing of earnings announcements and their relative informational role. I find that after the regulation of earnings announcements was instituted, firms began issuing less timely earnings announcements, and those announcements have become more important for shareholders. Ceteris paribus, after the regulations, firms have disclosed their fiscal year‐end announcements more than four days later than they had prior to regulatory changes. My results are robust to sensitivity analyses that control for concurrent earnings announcement disclosures and other changes instituted by the Sarbanes‐Oxley Act. Further, …
Local Tax Incentives And Behavior Of Foreign Enterprises: Evidence From A Large Developing Country, Jing Xing, Wei Cui, Xi Qi
Local Tax Incentives And Behavior Of Foreign Enterprises: Evidence From A Large Developing Country, Jing Xing, Wei Cui, Xi Qi
Research Collection School Of Accountancy
We analyze how profit reporting and investment behavior of foreign enterprises respond to local tax incentives in China, a large developing country. Using firm-level data between 2000 and 2013 from China’s industrial enterprise survey, we first provide strong evidence for tax competition among Chinese cities (especially cities within the same province) over the average effective income tax rate. We then find that, despite stringent capital controls, both reported pre-tax profits and investment of foreign firms respond strongly to local tax incentives, suggesting that subnational tax competition in China is oriented towards both mobile profits and real resources.
The Relationship Between Corporate Social Responsibility, Corporate Sustainability, And Corporate Financial Performance, Oluwakemi Daniel
The Relationship Between Corporate Social Responsibility, Corporate Sustainability, And Corporate Financial Performance, Oluwakemi Daniel
Walden Dissertations and Doctoral Studies
Some business executives are reluctant to engage in social responsibility and sustainability practices because of the assumption that these projects are costly and impair profitability. The purpose of this correlation study was to examine the relationship between corporate social responsibility, sustainability (as proxied by the 2016 Best Corporate Citizens index), and corporate financial performance (as measured by ROA and Tobin's Q). Stakeholder theory was the theoretical framework for the study. The results of linear regression analyses indicated an insignificant positive relationship between corporate social responsibility, sustainability, and financial performance. The yield of the linear regression analyses was as follows: F(1, …
A Basic Understanding Of Accounting Principles: A Case-By-Case Study, Rachel Lee Prestwood
A Basic Understanding Of Accounting Principles: A Case-By-Case Study, Rachel Lee Prestwood
Honors Theses
To complete my thesis, the Patterson School of Accountancy and the Sally McDonnell Barksdale Honors college created a special class just for accounting majors to complete their theses on time. This thesis is a collection of case studies illustrating many topics in the study of accounting. Each case study covers a different topic including the revenue cycle, leases, fraud, inventory classification, and much more. Data is presented in financial statements, tables, and in reports. Instead of covering one topic, the topics examined are all topics/issues an accountant could face throughout their career. An accountant has many different faces: financial advisor, …
A Journey Of Knowledge Through Various Case Studies, Rachel S. Rutledge
A Journey Of Knowledge Through Various Case Studies, Rachel S. Rutledge
Honors Theses
This thesis projects the profound amount of knowledge in accountancy found within real world scenarios called 'case studies.' Each of the twelve chapters in this thesis presents a different topic or problem for Rutledge Consulting Group, in which I, CEO, must use tools like the FASB Codification and financial planning, to help find solutions for our clients. The twelve cases include scenarios dealing with financial analysis for investments, proper allocation of revenues and expenses, internal controls and fraud prevention, inventory, capitalization of costs, employee benefits and retraining, common stock, compensation plans, unearned revenue recognition, deferred income taxes, and differing lease …
A Collection Of Case Studies On Financial Accounting Concepts, Sarah Catherine Thornton
A Collection Of Case Studies On Financial Accounting Concepts, Sarah Catherine Thornton
Honors Theses
This thesis is compiled of twelve case studies, each on a unique accounting concept. Each case study was analyzed in a group of two to four students, and each student completed a write-up answering the case questions and examining the proper accounting treatment for each issue in the case. Case topics included financial statement assembly and analysis, internal controls, inventories, leases, revenue recognition, deferred income taxes, and examinations of equity, among others. Each topic was considered using accounting knowledge learned during intermediate accounting classes at the University of Mississippi as well as the Financial Accounting Standards Board (FASB) Codification. The …
The Fundamentals Of Accounting: A Series Of Case Reports, Thomas W. Kemp
The Fundamentals Of Accounting: A Series Of Case Reports, Thomas W. Kemp
Honors Theses
I researched popular topics covering all aspects of Accountancy through a series of case reports. Each case report was different and provided a different focus. It begins with a case covering a full financial analysis of two similar companies, with my opinion of which was a better investment with an explanation. This case is broad, and focuses on different aspects of financial statements. It continues with a case devoted to income statement presentations with the Financial Accounting Standards Board (FASB) Codification serving as the basis of reasoning. I then delve into a case involving a chocolate manufacturer. I record journal …
Dilemmas In The Accounting World: A Case-By-Case Solution Series, Guy Thornton
Dilemmas In The Accounting World: A Case-By-Case Solution Series, Guy Thornton
Honors Theses
This paper is a collection of case studies performed with different real-world numbers from various companies whose names have been changed for confidentiality reasons. The different cases examine financial statements from these companies, and each case has a different topic of accounting to examine and answer questions about. The only outside source I used to answer these questions came from the FASB Codification. While most of the answers are correct, some may be just opinionated based on the research I did with the Codification and outside knowledge from the classroom. I am thankful for the opportunity I had to work …
A Collection Of Accounting Case Studies Analyzing Financial Reporting, Jessica Lee Pearson
A Collection Of Accounting Case Studies Analyzing Financial Reporting, Jessica Lee Pearson
Honors Theses
The following thesis contains a group of twelve accounting case studies that were completed between August 2016 and May 2017. The cases deal with a number of different accounting topics including depreciation, inventory valuation, formatting financial statements, the new revenue recognition standard, leases, using the Codification Research System, internal controls, stock-based compensation, and deferred income taxes. Each of these cases were picked to follow along with what was being taught in Intermediate Accounting at the time, and they were useful in building on the information I was already learning. The cases provided a different way of looking at each of …
A Comprehensive Collection Of Accounting Methods And Principles: A Case By Case Analysis, Lucas Buckley Thudium
A Comprehensive Collection Of Accounting Methods And Principles: A Case By Case Analysis, Lucas Buckley Thudium
Honors Theses
The purpose of this thesis is to address the most commonly accepted accounting methods and principles used in practice and apply them to companies' financial statements. This thesis uses examples from companies' financial statements, management discussion and analysis, 10k reports, quarterly reports, and various other statements in conjunction with a particular topic of financial accounting. This thesis begins by applying accounting principles to specific companies. Certain topics include revenue recognition, the time value of money, tradeable securities, pension plans, and various other topics. Each topic is broken down by a section. Inside these sections will be supporting data, journal entries, …
Concepts Of Accounting: A Case Study Compilation, Mary Elizabeth Gentry
Concepts Of Accounting: A Case Study Compilation, Mary Elizabeth Gentry
Honors Theses
Over the course of two semesters, I was assigned various cases to complete. Each case examines issues in financial accounting. The subject of each case varies. By working through each case, I was able to apply my accounting knowledge learned in other classes. I was required to create financial statements, research the FASB codifications, and think critically about accounting practices. Additionally, I worked in small groups with my peers to research and complete each case. To complete each case, our group used our combined accounting knowledge, texts from other classes, and the FASB codification to work through the given questions. …
A Compilation Of Case Studies Highlighting Current Issues And Uses Of Accounting Methods And Procedures, Natalie Fischer
A Compilation Of Case Studies Highlighting Current Issues And Uses Of Accounting Methods And Procedures, Natalie Fischer
Honors Theses
No abstract provided.