Accounting undergraduate Honors theses

This dissertation examines individuals’ actions to improve social outcomes when unrecoverable investments are necessary. Situations involving non-pecuniary and pecuniary investments are considered. In the former, the prerequisite of real effort - a non-pecuniary, unrecoverable investment - is examined when said effort determines an individual’s ability to procure their preferred social outcome.

123p fugu897 03-07-2019 20 3   Download

My results confirm theoretical and economic theories, as well as findings from existing literature. It is of upmost importance to study these relationships as they explain much of the labor force participation rates around the world.

31p fugu897 03-07-2019 38 4   Download

This paper is an analysis of an impact assessment conducted by University of Arkansas students and finalized by Abby Davidson during the 2014 Community Development in Mozambique study abroad program. The assessment was based on a developmental poultry organization in the Nampula region. In order to evaluation the assessment several theories of impact assessment were utilized. Construction of a proper counterfactual, the mitigation of selection bias, appropriateness of impact indicators, and validity were all used to consider the methodologies employed in the aforementioned assessment.

24p fugu897 03-07-2019 35 2   Download

This study attempts to look at the freedom with which people believe they can express their views electronically. The pressing question is: is it the responsibility of the organization to protect the well being of an employed individual and his views, beliefs, and values, or is it all the responsibility of the individual to abstain from any actions that would bring about any form of workplace repercussions?

48p fugu897 03-07-2019 31 3   Download

This paper will narrow the field of school choice and will examine the impact of charter schools on National Percentile Rankings (NPR) from standardized test scores of charter and public schools in the Little Rock, Arkansas area. The study hypothesizes that charter attendance positively impacts test score NPRs for both elementary and middle school students. It will open with a brief introduction of charter schools and the literature surrounding them. Then, the data and methodology used in this study will be discussed, followed by the results.

27p fugu897 03-07-2019 40 3   Download

This research suggests that executives with IT experience are more likely to utilize IT because they perceive it as easy to use. Overall, I find that CEOs with IT expertise make forecasts that are more accurate. In additional tests, I also find that CEOs with IT expertise do not manage earnings to maintain accuracy. Finally, I find that analysts are more likely to rely on information provided by CEOs with IT expertise.

92p fugu897 03-07-2019 32 4   Download

This study extends the discussion of potential consequences of U.S. Securities and Exchange Commission’s replacement of the quarterly reporting requirement for semi-annual reporting. This research summarizes the perspectives about quarterly and semi-annual reporting from reporters, critics, business executives and academic researchers, analyzes the influential parties from changing reporting regulation, and provides detailed explanation about potential impacts.

13p fugu897 03-07-2019 23 3   Download

This research serves to relate the accounting and information technology fields. The information in the research documents changes in the fields, future expectations in the fields, the relationship between the fields, ideal accounting candidates, expectation gap between graduates and employers, careers in accounting, careers in information systems, and similar and different basic skills of each field.

17p fugu897 03-07-2019 32 2   Download

The goal of this research is to determine the extent to which millennials’ values align with the shop local initiative and if businesses should change their methods and strategies when it comes to shopping local. With this goal in mind, my research examines three themes: (1) local stores and big box retailers, (2) retail shopping, and (3) the millennial generation and values.

17p fugu897 03-07-2019 31 1   Download

These results even led to running a second regression with a change in the independent and dependent variable to gain more insights. Although there is much information about facility spending and the rising expenses in college athletics, there is not much correlational data to date. The results from this study can help give collegiate athletic departments more information and a more holistic picture of the relationships between these important variables before they start investing in a new major facility.

37p fugu897 03-07-2019 27 3   Download

This thesis investigates the tax implications of U.S. companies that employ the practice of corporate inversion. I have selected eleven companies that have utilized this strategy, and have conducted research to determine if corporate inversion results in a tax savings when compared to a matched set of non-inversion companies. For my research, I will compare the tax liabilities of the selected companies both before and after the inversion has occurred.

23p fugu897 03-07-2019 20 1   Download

This study has several implications for nonprofit organizations, donors, grantors, lawmakers, and regulators. First, we know that many stakeholders feel that the compensation of nonprofit executives is high. Charity Navigator (2013), in its most recent nonprofit CEO compensation study, recognized this sentiment and wrote “[w]e know that many donors continue to be concerned by what they believe to be excessive charity CEO pay.

87p fugu897 03-07-2019 19 2   Download

In the process of researching, I have found four ethical issues that employees should be aware of. I wrote four case studies, based on these issues, to use as the method to train the participants. In order to determine which cases to use for the training, I pilot tested the cases with my faculty advisor and the general manager of the store.

49p fugu897 03-07-2019 33 2   Download

The following sections outline and analyze the key differences between financial advisors and Robo-Advisors. First with a comparison of fees, the different advisors are compared, contrasted, and the implications of different fee structures analyzed. Second with comparisons of performance and an overview of the different financial instruments and strategies used by advisors. Third is an overview of the customization ability for both human and Robo-Advisors. Ending with a conclusion outlining the key points made throughout the thesis.

20p fugu897 03-07-2019 16 1   Download

The purpose of this project is to understand the methods and relevant trends of music consumption, determine those benefits received by the artists, and provide guidance to artists about the rapidly changing dynamic of the industry.

43p fugu897 03-07-2019 31 3   Download

The combination of opaque reporting and public discord with CEO pay led to the inclusion of Section 953(b) in the Dodd-Frank Act. This section’s particular aim was to quell the popular demand that something be done to regulate CEO pay.

41p fugu897 03-07-2019 20 2   Download

This research compares the impacts of devastating natural disasters on levels of human trafficking in developed countries to the impacts experienced in third world countries. The two disasters selected for this study were Hurricane Isaac in Louisiana and the Indian Ocean earthquake and tsunami in Indonesia. Factors selected to measure the impacts of the natural disaster include income level, homelessness, and unemployment rates.

19p fugu897 03-07-2019 18 1   Download

In order to further test the hypothesis, this paper will first present a history of globalization in China as well as research on income inequality before the creation of the Open Door Policy. Second, research will be conducted on the impact of globalization in China post Open Door Policy using multinationals as case studies. The research results will provide evidence that the process of globalization led by the economic reform has changed the Chinese economy outlook, and caused income inequality comparing to how it was before the economic reform.

26p fugu897 03-07-2019 39 2   Download

The main purpose of this thesis is to determine which of the three postseason scenarios offers the greatest profitability. Secondary to that, I will evaluate the current stances on each format.

13p fugu897 03-07-2019 27 1   Download

The results of my statistical analysis revealed that only two variables (the number of days per year with thunderstorms and the total water equivalent precipitation) exhibited significant relationships with the percentage of work commuters who cycled or walked. Furthermore, the number of days per year with thunderstorms exhibited a strong inverse relationship, meaning that thunderstorms deterred workers from cycling or walking to work.

44p fugu897 03-07-2019 22 3   Download