Accounting Commons^™

Violence, Aggression, And Ethics: The Link Between Exposure To Human Violence And Unethical Behavior, Joshua R. Gubler, Skye Herrick, Richard Price, David A. Wood

Faculty Publications

Can exposure to media portrayals of human violence impact an individual’s ethical decision making at work? Ethical business failures can result in enormous financial losses to individuals, businesses, and society. We study how exposure to human violence—especially through media—can cause individuals to make less ethical decisions. We present three experiments, each showing a causal link between exposure to human violence and unethical business behavior, and show this relationship is mediated by an increase in individual hostility levels as a result of exposure to violence. Using observational data, we then provide evidence suggesting that this relationship extends beyond the context of …

A Quantitative And Analytical Study Of Accounting Principles, Logan Racine

Honors Theses

This thesis is dedicated to my dear parents, Todd and Kristen Racine, who have passionately devoted their lives to the education and betterment of our youth. Their work continues to inspire thousands of students, and I am just one of them. I would not be the student, friend, or man I have become today without them.

Analysis Of Accounting Practices Worldwide, Robert Mounger

Honors Theses

The following is made up of case studies that were completed over the course of a year. These cases were given by our thesis advisor, Dr. Dickinson. These case studies highlight critical topics regarding financial accounting practices around the world. Each case focused on different topics in order to create a complete analysis of the different practices that exist. When outside information was necessary, we often referred to textbooks, academic journals, and the accounting codification database. These cases were designed to show an overall broad knowledge of the accounting profession as well as capture the critical details of the day …

A Case Study In The Principles And Practice Of Accounting, Ryan Maddigan

Honors Theses

The research for this thesis project is intended to be a comprehensive study on the various concepts present in the principles and practice of accounting. This includes financial analyses and other examinations of financial information for a variety of different situations and companies using several different measures and concepts. The goal of these case studies is to determine accounting best practices based on GAAP for each company and their effect on the company's financial statements and reporting. This was determined specifically through analysis by comparison of accounting ratios on profitability, liquidity, turnover, financial leverage and dividend policy as well as …

Application Of Accounting Principles In A Collection Of Case Studies, Tamara Kalmykova

Honors Theses

This thesis is a compilation of case studies that I have conducted within the period of 6 months. Each case study is independent from one another. The main purpose of these case studies is to investigate complex accounting issues that are very common in real practice. In each case I did my best to understand accounting principles that are applied in a specific situation and further investigate the issue. In order to identify the problematic areas, I analyzed the facts that were given to me and then implemented solutions based on my accounting knowledge and extensive research I have conducted. …

An Introduction To Case Reports: The Fundamentals Of Accounting, William C. Kemp

Honors Theses

This document is a culmination of twelve case reports completed over the 2016-2017 school year under the direction of Dr. Victoria Dickinson. The cases were assigned in relation to the current topics covered in ACCY 303 and ACCY 304 and were prepared under GAAP and other generally accounting standards. Several cases were a set published by Cambridge Business Publishers, LLC and can be found online. Other cases were provided by Dr. Dickinson. Each case was a series of questions that related to a separate accounting topic, and information in each is not dependent on previous cases. Journal entries, ratios, financial …

Three Essays On Risk Factor Disclosures, Abiodun Isiaka

Theses and Dissertations (Comprehensive)

Beginning in 2005, the US Securities and Exchange Commission (SEC) proposed changes to the disclosure of risk information in the annual 10-K reports. Based on these changes, large firms in the US are required to disclose risk factors in Item 1A of their 10-K. This study contains three essays that review the current literature on Risk Factor Disclosures (RFDs) and employ empirical methods to test the usefulness of this disclosure.

The first essay reviews the existing literature on RFDs and provides direction for future research. This review discusses the strengths and limitations of current research in the field and suggests …

Delving Into Corporate Accounting, Allison Ann Floyd

Honors Theses

Delving into Corporate Accounting uses the financial statements of companies within the corporate realm to highlight key accounting aspects. There are a couple of instances within this thesis where hypothetical situations were given to further investigate the role of a specific concept as it relates to the industry. This is made obvious by the presence of a series of questions. Furthermore, the exploration of various accounting concepts was completed via Accountancy 420. My classmates and I conducted our studies on each concept over two semesters, fall 2016 and spring 2017. Ultimately, the collation of company research and hypothetical instances contributed …

A Case By Case Exploration Of Accountancy Issues In Corporate Reporting, Christopher Feazell

Honors Theses

The following are solutions to a series of cases based on relevant and prevalent accounting issues in corporate financial reporting. Each case was completed in partial requirement of the honors ACCY 420 course at the University of Mississippi. The ACCY 420 course was an academic year long course, spanning the fall 2016 and spring 2017 semesters. Each case was focused on a specific accountancy issue in corporate reporting. Some cases are directly related to public companies whereas others are specific to the accountancy issue. Accordingly, each case is different. Some cases involve a combination of ratio analysis, the preparation of …

A Case By Case Study On Accounting Principles, Cody Letchworth

Honors Theses

This thesis contains twelve different case studies that regard some of accounting's key principles. Each case is different in its own right and contains vital applications that relate to real-world scenarios. From analysis of business activities to computation of inventory, each case presents the opportunity to learn how real-world scenarios are approached and executed. Over an eight-month period, each case was prepared through analysis and other means. Each case presents its own outcome and findings due to the fact that each case is unique. With the compilation of all twelve cases, this thesis presents a brief glimpse of how to …

Financial Reporting: A Case Study Analysis, Darby Mills

Honors Theses

This paper looks at accountancy following the application of the U.S. Generally Accepted Accounting Principles (GAAP) through case study analysis. Within this paper, there are twelve case studies that cover areas of financial accounting, financial statement analysis, and research. The financial accounting cases cover several topics, such as stockholder's equity, inventory, leases, and deferred tax assets and liabilities. The financial statement analysis cases use ratios, creation of financial reports, and commentary to discuss in further detail the financial statements. The FASB Codification is used as a basis for research in many cases. Dr. Vicki Dickinson facilitated each case within this …

A Case By Case Analysis Of Fasb And Its Public Accounting Application, Ethan E. Holmes

Honors Theses

The following compilation of cases explore the intricacies of public accounting by simulating real life situations and problems that arise when using and applying the commonly accepted public accounting concepts and regulation. Using prompts for each case that were provided by Dr. Victoria Dickinson, Ph.D., CPA, of the Patterson School of Accountancy, I applied my knowledge of accounting concepts along with supplementation from the Federal Accounting Standards Board's (FASB) Codification to interoperate, draw conclusions about, and give opinions on each case.

The Study Of Key Accounting Principles On A Case-By-Case Basis, Jennifer Clara Lyons

Honors Theses

The following are solutions to a series of case studies highlighting the key concepts of financial reporting in accounting. The cases were completed in fulfillment of the requirements for honors ACCY 420 course at the University of Mississippi for both the fall and spring semesters of the 2016/2017 academic school year. Each case focused on a different area of financial reporting within a company, or companies within the same industry. Each case contained a problem set requiring an understanding of accounting concepts, analysis of financial stability, mathematical calculations, and preparation of journal entries and financial statements.

Understanding The Basic Principles Of Accounting: A Case-By-Case Application, Katherine Collins Murphy

Honors Theses

This paper presents a range of solutions to twelve separate case studies that explore the basic principles of accounting. Each case study introduces a key topic of financial reporting that relates to a specific company or industry. The solutions were created in response to problem sets in each case that guided the analysis of the topic at hand. These problems required a basic understanding of accounting concepts and U.S. GAAP. The cases are independent of each other and require an assortment of skills including the preparation of journal entries, T-charts, and financial statements, along with a general comprehension of accounting …

Avoiding China's Capital Market: Evidence From Hong Kong-Listed P-Chips And Red-Chips, Weishi Jia, Grace Powell, Jingram Zhao

Business Faculty Publications

The purpose of this paper is to explore the puzzle of why so many Chinese firms eschew listings in China. Hundreds of firms founded in China have reorganized themselves as overseas corporations and listed on the Hong Kong Stock Exchange. These firms are called Red-chips if they are state-owned enterprises (SOEs) and Pchips if they are not state-owned (non-SOEs). To examine the rationale behind the listing decisions of P-chips and Red-chips, we compare the characteristics of Red-chips (P-chips) with SOEs (non-SOEs) listed on China stock exchanges. We find that SOEs are more likely to list in China. Moreover, while we …

Pandangan Lulusan Prodi Manajemen Informasi Dan Dokumen Programpendidikan Vokasi Ui Terhadap Pekerjaan Di Bidang Perpustakaan Dan Kearsipan, Dyah Safitri

Jurnal Vokasi Indonesia

The need for human resources with expertise in managing information is needed. As the amount of arsiparist power with the need for power is far from balanced. The need for librarians is also very high in managing information. The purpose of this research is to know the views of graduates of the 2014 MID program that graduated in 2017 to the profession they will undergo. The study used the online survey method of MID student program class of 2014. The results showed that softskill and hardskill from lecture subject taught to them felt will support their profession forward. From the …

Shoe Dog, Tanner Hafen 7058931

Marriott Student Review

A book review of Shoe Dog, by Phil Knight.

Nail It Then Scale It Book Review, Jacob Thorpe

Marriott Student Review

Nail It Then Scale It highlights how entrepreneurs can deliberately work to create a successful and scalable business.

Forging The Link: Hispanic Community's Impact On U.S. Businesses, Hope Steele

Marriott Student Review

American businesses should forge a positive link with the Hispanic community.

Unsung Hero Of The Tanner--Alvan Williamson, Elisabeth J. Andersen

Marriott Student Review

Alvan Williamson is an unsung hero of the Tanner Building. This article will help you to get to know him better as an all-around amazing person as well.

Industry Spotlight: Aerospace & Defense, Spencer Evans

Marriott Student Review

The A&D industry is an exciting and challenging industry that is opening up to both recent college graduates and experienced professionals alike. The work is challenging, and at times slow-moving, and extremely fulfilling.

The Art Of The Commander, The Art Of The Servant, William R. Adams

Marriott Student Review

Being a business major at BYU takes up enough study time. Why would a student want to do a rigorous minor, too? William Adams describes his journey as a business strategy major and editing minor and relates how the two fields together have helped him gain a better understanding of business strategy and leadership.

Pre-Management? How To Best Prepare: A Brief Overview For Potential Accounting, Finance, And Information Systems Students, Ammon Kou

Marriott Student Review

Many pre-management students are curious about the accounting, finance, and information systems majors offered at BYU. This article features an overview of each major and how best to prepare for those majors’ programs.

Buzzwords

Marriott Student Review

Learn how to use the following buzzwords correctly:

• Kill chain
• Storytelling
• ROR
• Moat
• Push Tolerance

Unexpected Connections: Full Issue Of Volume 1, Issue 3, Marianna E. Richardson

Marriott Student Review

Unexpected Connections is the Fall 2017 Issue of Marriott Student Review.

Keeping Glass Recycling Financially Sustainable: A Cost - Benefit Analysis, Tia Newlove

Honors Projects

Previous research has shown the value that recycled glass, cullet, has in glass container production, road construction and fiberglass production. This cost - benefit analysis explores the value chain of cullet to glass container manufacturers. Glass container manufacturers have a tradeoff between the economic limitations and the environmental benefits of using cullet in the manufacturing process. The cost of cullet is greatly impacted by the location of recycled glass processors relative to the location of glass container manufacturing plants. Strategic investment by glass container manufacturers into maintaining the supply of cullet is essential as recycling programs evolve in the United …

The Market At Work, Patrick Flynn

Honors Projects

I believe my project will be the best project for me using both of my majors. It is a great way for me to take some of the knowledge I learned here at BGSU and apply it to a real life scenario I could pursue in future years. Investing at a young age is very important to help raise a lot of money for my retirement, something that I am learning right now in class. People coming out of college usually aren’t very concerned with investing at such a young age. I want to take advantage of this opportunity that …

African American Funeral Home Records - Bowling Green, Kentucky (Mss 626), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 626. Records of the Kuykendall-Abel-Boyd and Abel Brothers funeral home businesses, operated by African Americans in Bowling Green, Kentucky. Records include names of deceased, funeral dates and expenses, and in some cases family information, cause of death and place of interment. The records were photocopied from originals in the possession of Gatewood and Sons Funeral Chapel, Bowling Green, Kentucky.

The Effects Of Repealing The Estate Tax And Reducing The Corporate Tax Rate Coupled With A Repatriation Act, Trenton Vanderlende

Honors Theses

Given that significant U.S. federal tax reform is taking place for the first time in over 30 years, this paper examines how changing specific tax provisions may affect the average individual taxpayer as well as the wealthiest 1% of Americans. Three potential federal tax law changes are addressed: repealing the estate tax, reducing the corporate statutory income tax rate, and offering a repatriation holiday for remitting the foreign profits earned by U.S. businesses. These changes are analyzed using publicly available data from U.S. Congressional hearings, the Bureau of Economic Analysis (BEA), and the Internal Revenue Service (IRS). Based on this …

Voluntary Changes In Accounting Principle: Literature Review, Descriptive Data, And Opportunities For Future Research, Marsha B. Keune, Timothy M. Keune, Linda C. Quick

Accounting Faculty Publications

Voluntary changes in accounting principle represent explicit and fundamental decisions by managers to exercise accounting discretion. This paper develops an organizing framework to review prior literature on voluntary changes, provides descriptive insights on contemporary changes, and identifies opportunities for future research on voluntary changes. The voluntary change literature is robust and has examined many questions using data prior to the Sarbanes-Oxley Act of 2002 (SOX). We find that contemporary voluntary changes often vary across the pre-SOX, post-SOX, and post-SFAS No. 154 periods by the materiality of their income effect, issue type, and justifications provided by managers, suggesting that manager use …