Accounting
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Item Restricted Investigating Fraud and Strategies to Decrease Fraud within Youth Sports Organizations(East Carolina University, 2023-12-06) Hudnall, MasonOccupation fraud is one of the most common financial crimes. Occupational fraud is defined as fraud committed by individuals against the organization that employs them. Most people that commit occupational fraud have access to the organization’s accounts. There are 3 common forms of occupational fraud but the most common is asset misappropriation. According to the Report to the Nations, in 2020 86% of all occupational fraud cases were asset misappropriation. Asset misappropriation involves the theft of assets, fraudulent disbursement of funds, and misuse of assets. Youth sports organizations are a big part of every community. These youth sports organizations are normally non-profit organizations that rely heavily on parents and other volunteers to help. This study investigates occupational fraud within youth sports organizations. Using the Fraud Triangle Theory which shows the leading indicators for fraud. The main indicators for fraud are motivation (i.e. financial struggles), opportunity (i.e. accessibility to financial accounts), and rationalization (i.e. self-justification). The findings indicate that age, position within an organization, and time period of fraud play a large role in determining who is most likely to commit occupational fraud within youth sports organizations. This study also goes into various fraud prevention methods and training that should be in place for youth sports organizations.Item Open Access The Infuence of Political Regime on State‑Level Disciplinary Actions of CPAs Sanctioned by the PCAOB(2022) Dickins, Denise; Al‑Moshaigeh, Abdullah; Higgs, Julia L.Item Open Access Seeing is Believing: The Effects of Images on Trust and Purchase Intent in eWOM for Hedonic and Utilitarian Products(2021-03) Zinko, Robert; de Burgh-Woodman, Helene; Furner, Zhan Zhang; Kim, Soo JungItem Open Access Auditing While Black: Revealing Microaggressions Faced by Black Professionals in Public Accounting(2021) Davis, Phebian L.; Dickins, Denise; Higgs, Julia L.; Reid, Joseph D.Item Open Access Public Perception of Tax Avoidance(East Carolina University, 2018-05-03) Eker, Rachel MMany conversations about business ethics involve the question of if something is legal, is it ethical? This research study examines participants’ personal ethical beliefs about tax havens, tax avoidance, tax evasion. It also compares how participants react to media biases and if the factors presented affect the participant’s ethical views of tax decisions. Participants believe that tax avoidance, while legal, is slightly unethical. Biases in media sources can also affect a participant’s viewpoint of a company or person. Companies and individuals should use this evidence in determining the harm of their reputation if there were to be a scandal involving tax avoidance strategies.Item Open Access EVALUATING EMPLOYEES’ RESPONSES TO INTERNAL CONTROLS(East Carolina University, 2017-05-03) Wagner, Rebecca MThis study explores employees’ responses to internal controls that are put in place by management in a workplace. This study investigates if employee performance is affected by either being given a performance based bonus or penalty and whether monitoring progress during the task versus monitoring progress after a task is completed. By having participants perform word searches to simulate an everyday work task under different conditions I was able to analyze their performance to see how employees were affected by two internal controls. Using a 2x2 between-subjects based study, I manipulated the framing of the economic outcome as a penalty vs a bonus and I manipulated the timing of progress checks (intermittently throughout the task or only at the end of the task) The dependent variable was the number of words correctly found in a word search. The results of the experiment showed that the participants performed better in the bonus condition versus the penalty condition. Likewise, the participants performed better when their supervisors checked on them intermittently compared to participants who were not checked by their supervisor until the end of the task. These results allow employers to have a more comprehensive understanding of how employees are affected by internal controls in a workplace.Item Open Access DO JURORS HOLD AUDITORS TO A DIFFERENT NEGLIGENCE STANDARD UNDER U.S. GAAP AND IFRS?(East Carolina University, 2017-05-04) Glave, Sarah EIn order to fulfill the requirements of East Carolina University’s Honors College, I created the research study described in this paper to examine the effects on auditor liability under United States Generally Accepted Accounting Principles compared to the International Financial Reporting Standards. The Financial Accounting Standards Board and the International Accounting Standards Board have been working towards convergence between U.S. GAAP, a rules-based system, and IFRS, a principles-based system. This research study examines whether potential jurors would hold auditors to a different negligence standard between rules-based and principles-based accounting. This study also explores how juror assessments of auditor responsibility differ when auditor liability is limited, as opposed to, unlimited. An experiment was conducted with students at a large state university representing jurors. I found evidence that auditor liability was held to a higher dollar value under unlimited liability and when relevant accounting standards were rules-based.Item Open Access A Case Study on the Statistical Sensitivity of Conclusions in an Auditor's Going Concern Report(East Carolina University, 2017-05-10) Holloway, BrandonI have developed a case study that addresses how auditors evaluate a client’s going concern assumption. In this case scenario, the client has significant negative trends indicating doubt about its ability to continue as a going concern. To mitigate the going concern issue, the client uses a discounted cash flow valuation to show the auditors its projected financial position. Students, acting as auditors, must evaluate the feasibility of management’s discounted cash flow analysis and make a judgment on whether the going concern issue is mitigated.Item Restricted Exploring Irish Fiddling: A Traditional Performance(East Carolina University, 2017-05-05) Pashby, Shannon NicoleThrough earning my Minor in Music with a concentration in Violin Performance, I never encountered chances to learn traditional music. My studies were mostly focused on classical sonatas, concertos, and technique refining works including etudes, scales, and arpeggios. This research project is valuable to me, as it gave me insight into a topic that I had always been interested in, but never had the chance to perform. Each piece of music has its own background and story that shows when one plays the music. Learning, listening to, and researching the pieces composed a significant portion of my research. Finally, practicing the selected music solidified my preparation for the final project as I explored what each piece had to offer. For this research recital project, I incorporated as much of the truly traditional aspects of Irish fiddle music as is feasible. This project allowed me to explore the Celtic music genre at a deeper level. The performance required me to combine all the techniques and advice I've gained over the years in addition to the new skills I acquired as I carried out this process.Item Open Access Examining Motivational Factors That Influence the Likelihood of Fraud(East Carolina University, 2016-05-05) Roebuck, SamuelIn partial fulfillment of my undergraduate Honors College requirements, I have conducted the research study described in this paper investigating the motivational factors that influence the likelihood of fraud. In recent past, corporate America has seen some of the largest fraud scandals in history. This research study examined motivational factors, used as independent variables, money, ideology, and coercion to see how participants responded to hypothetical scenarios in which they had to make a decision on revenue recognition. By distributing online surveys, I collected data supporting the idea that ideology potentially is a stronger motivational than money or coercion. By analyzing and running tests through SAS Analytical Software, the data directionally supported my hypotheses. After conducting further analysis, interesting facts show that those employees who have been working for six months or more are more likely to fraudulently recognize more revenue than those who have been working less than six months. This information could lead to serious insights on how companies and auditors should address different scenarios.Item Open Access The Impact of Client and Auditor Gender on Auditors’ Judgments: A Replication and Extension(East Carolina University, 2016-05-02) Little, Raleigh E.This study is a replication and extension of a previously published experiment. We replicate an experiment that examines whether an auditor’s judgment is influenced by the gender of a client and the gender of the auditor. We modified the instrument to test whether a potential impairment of auditor independence also impacts an auditor’s judgment. We find equivocal support for the initial experiment; specifically, the client’s gender has a significant effect on auditors’ judgment but we find no impact based on the gender of the auditor. In addition, we find that the potential impairment of the auditor did not impact the auditors’ judgments.Item Open Access The Objectivity of Accountants' Judgments: A Replication and Extension(East Carolina University, 2016-05-02) Dawson, Samantha L.This study examines accountants’ objectivity in estimating the value of an account. Its purpose is to determine whether professional objectivity, in generating a fair and unbiased accounting estimate, will be influenced by a possible conflict of interest. Students, proxying as accountants, completed an experiment to test the impact of two factors that could create a conflict of interest: a client’s legal position and fee structure of the engagement. We hypothesize that accountants will be influenced by their client’s legal position when providing estimates, and will be even more influenced when there is the possibility of being paid a fee contingent on the estimate.