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Creator | Title | Description | Subject | Date |
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Jones, David | Accounting in State and Local Governments | Cash-basis accounting, the antecedent of the increasingly popular accrual-basis model of accounting, recognizes economic events in financial statements when the cash inflows or outflows associated with those transactions occur. This framework is intuitive and straightforward to apply, as each transa... | | 2022 |
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Klein, Paxtion Annalee | Analyzing the Implications of the "Tax cuts and jobs act of 2017" on United States Corporations | In December 2017 United States Congress signed into law the Tax Cuts and Jobs Act of 2017 (TCJA). The major elements of the federal income tax reform for corporations include (1) reducing the statutory tax rate to 21% from 35%; (2) changing to a territorial tax system from a global tax system; (3) i... | | 2018 |
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Uchida, Allison Miaki | Analyzing the implications of the accounting standard update, topic 842 | In 2010 the Financial Accounting Standards Board (FASB) made a proposal to modify the current United States Generally Accepted Accounting Principles (US GAAP) rules in regard to leases, summarized in ASC 840. The proposed changes would alter the entire way in which companies reporting in accordanc... | Accounting statements and guidelines; accounting standards update | 2016-05 |
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Chisholm, Zachary | The effect of ASC 842 on Asset acquisition by publicly traded U.S. companies | This thesis examines how U.S. companies responded to a change in lease accounting rules (ASC 842), which requires most leases to be reported in corporate financial statements with the goal of providing transparent disclosure of companies' noncancellable future financial obligations. Prior to ASC 842... | | 2020 |
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Howard, Connor | FASB proposed revenue recognition and the impact upon United States corporate financial statements | The objective of this paper is to better understand how proposed revenue recognition principles by the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) will impact financial reporting in the United States. This thesis focuses on current revenue reco... | Financial Accounting Standards Board Financial statements -- United States Corporations -- United States Corporations -- Finance | 2015-05 |
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Inglesby, Kelsey | Healthcare innovation: An examination of process improvement | The term healthcare innovation has been floating around different healthcare systems for quite some time, but it is becoming more and more common for healthcare systems to place an emphasis on innovation in their company. There are many forms of healthcare innovation, three forms of innovation will ... | Health care reform; Healthcare innovation | 2015-05 |
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Herman, Ryan | The Impact of Dodd-Frank Legislation on the Mortagage Market Risk Environment: A Quantitative and Qualitative Examination | Within the last decade, the United States endured what is contemporaneously considered to be the most devastating economic recession since the Great Depression. While a complex array of factors contributed to the downturn, a significant and material contributor was the collapse of the housing market... | | 2018 |
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Ramirez, Luis | The intersection of entrepreneurship theory: an analysis of revenue performance and loan approval of construction contractors in Utah | The Latinx population accounts for 19% of the United States population. This study seeks to understand how a Latinx identity impacts entrepreneurial outcomes since disproportionate outcomes exist in entrepreneurship based on the identity of the founders. Using Latinx Critical Theory as framework, th... | | 2023 |
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Mizero, Daniel | The political and regulatory challenges of effectively implementing an international accounting system | These are pivotal times in accounting history. Globalization, world trade and financial market integration have given international accounting standards increased relevance and priority. The possibility of worldwide use of a single set of international accounting standards could provide tremendous v... | International accounting standard | 2014-07 |
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Mumford, Jacqueline | The Role of Accounting and Finance Professors in U.S. Government Spending Education | The national debt, and related government spending, of the United States is a dangerous, growing problem. A mix of unaccountable decision makers and uninformed public allow the perpetuation of this important issue. Finance and accounting professors have the unique opportunity and background to educa... | | 2020 |
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Kurumada, Colten | Salary cap accounting: The unique financial constraint for professional sports organizations | The objective of this thesis is to better understand how salary caps affect the financial management of organizations in professional sports leagues, with a primary focus on the National Basketball Association (NBA). There are certain rules related to the salary cap that are specified in the NBA's... | Sports administration; Sports - Finance | 2016-04 |
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Bunting, Abraham | Towards water sustainability - improving water usage disclosure | As the amount of interest and capital invested in sustainable companies, indices, and funds has ballooned, the demand for sustainability data on which to base investment has increased significantly. Investors, companies, and regulators have all petitioned the US Security and Exchange Commission (SEC... | | 2023 |
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Liddell, Nicholas | Undergraduate Recruiting for Accounting Majors | The objective of this paper is to describe the process of recruiting for undergraduate accounting and finance majors. Because human capital that comes from U.S colleges is an immensely important resource for businesses across the globe, students have stress and pressure placed on them from their ear... | | 2020 |