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The author is an accounting major headed into the public accounting industry. As a tax intern his senior year, he was able to work in the thick of "busy season", when tax returns are due for submission and work is very busy. The author tired of working long hours and

The author is an accounting major headed into the public accounting industry. As a tax intern his senior year, he was able to work in the thick of "busy season", when tax returns are due for submission and work is very busy. The author tired of working long hours and continuous talking with his accounting friends how working on Saturdays and long weeknights was generally accepted. Best value principles from Dr. Dean Kashiwagi's Information Measurement Theory were applied to examine how to maximize efficiency in public accounting and reduce the workload. After reviewing how Information Measurement Theory applies to public accounting, the author deemed three possible solutions to improve the working conditions of public accountants. First, to decrease the work load during busy season, tax organizers need to be sent earlier and staff should be assigned to oversee this information gathering. Second, in order to better prepare new hires to become partners, the career path needs to be outlined on day one with a career guide. Finally, in order to more successfully on board new hires due to the steep learning in public accounting, firms should utilize buddy systems and encourage organic mentoring.
ContributorsBohmke, Scott (Author) / Kashiwagi, Dean (Thesis director) / Kashiwagi, Jacob (Committee member) / Barrett, The Honors College (Contributor) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor)
Created2015-05
Description
The present study investigates the differences in the academic motivation of traditional and non-traditional students according to Self Determination Theory. Additionally, the study explores the relationships between academic motivation and academic, career, and family stress in traditional and non-traditional students according to the Challenge and Hindrance Stress Framework. A survey

The present study investigates the differences in the academic motivation of traditional and non-traditional students according to Self Determination Theory. Additionally, the study explores the relationships between academic motivation and academic, career, and family stress in traditional and non-traditional students according to the Challenge and Hindrance Stress Framework. A survey was administered to 744 undergraduate students at Arizona State University. An independent samples t-test indicated significant differences between several student groups. According to the results, non-traditional students are more intrinsically motivated "to know" and traditional students are more extrinsically motivated by "identified regulation" and "external regulation". Additionally, a correlation matrix indicated that academic stress is positively related to extrinsic motivation, family stress is related to both intrinsic and extrinsic motivation in all students, and career stress is related to intrinsic and extrinsic motivation in working students.
ContributorsBickle, Jessica Aaron (Author) / LePine, Marcie (Thesis director) / Clemons, Jamie (Committee member) / Batac, Jo (Committee member) / Barrett, The Honors College (Contributor) / School of Accountancy (Contributor) / WPC Graduate Programs (Contributor)
Created2014-12
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Description
Executive compensation is broken into two parts: one fixed and one variable. The fixed component of executive compensation is the annual salary and the variable components are performance-based incentives. Clawback provisions of executive compensation are designed to require executives to return performance-based, variable compensation that was erroneously awarded in the

Executive compensation is broken into two parts: one fixed and one variable. The fixed component of executive compensation is the annual salary and the variable components are performance-based incentives. Clawback provisions of executive compensation are designed to require executives to return performance-based, variable compensation that was erroneously awarded in the year of a misstatement. This research shows the need for the use of a new clawback provision that combines aspects of the two currently in regulation. In our current federal regulation, there are two clawback provisions in play: Section 304 of Sarbanes-Oxley and section 954 of The Dodd\u2014Frank Wall Street Reform and Consumer Protection Act. This paper argues for the use of an optimal clawback provision that combines aspects of both the current SOX provision and the Dodd-Frank provision, by integrating the principles of loss aversion and narcissism. These two factors are important to consider when designing a clawback provision, as it is generally accepted that average individuals are loss averse and executives are becoming increasingly narcissistic. Therefore, when attempting to mitigate the risk of a leader keeping erroneously awarded executive compensation, the decision making factors of narcissism and loss aversion must be taken into account. Additionally, this paper predicts how compensation structures will shift post-implementation. Through a survey analyzing the level of both loss- aversion and narcissism in respondents, the research question justifies the principle that people are loss averse and that a subset of the population show narcissistic tendencies. Both loss aversion and narcissism drove the results to suggest there are benefits to both clawback provisions and that a new provision that combines elements of both is most beneficial in mitigating the risk of executives receiving erroneously awarded compensation. I concluded the most optimal clawback provision is mandatory for all public companies (Dodd-Frank), targets all executives (Dodd-Frank), and requires the recuperation of the entire bonus, not just that which was in excess of what should have been received (SOX).
ContributorsLarscheid, Elizabeth (Author) / Samuelson, Melissa (Thesis director) / Casas-Arce, Pablo (Committee member) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2018-12
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Description
This paper will highlight the ways that Chinese students handle stress due to different reasons and how they solve their stress. The main reasons include different education styles, cultural differences between the US and China, food, language, entertainment ways and religious. Chinese students have many methods to solve stress that

This paper will highlight the ways that Chinese students handle stress due to different reasons and how they solve their stress. The main reasons include different education styles, cultural differences between the US and China, food, language, entertainment ways and religious. Chinese students have many methods to solve stress that include both positive and negative ways. I will provide more details about the ways in the third part in which I report the findings of my survey. My study is relevant because of the large numbers of Chinese students who are studying internationally.
ContributorsHuang, Qin (Author) / Valderrama, Jamie (Thesis director) / Reckers, Philip (Committee member) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2018-12
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Description
Given its impact on the accounting profession and public corporations, Sarbanes-Oxley Act of 2002(SOX) is a widely researched regulation among accounting scholars. Research typically focuses on the impact it has had on corporations, executives and auditors, however, there is limited research that illustrates the impact SOX may have on average

Given its impact on the accounting profession and public corporations, Sarbanes-Oxley Act of 2002(SOX) is a widely researched regulation among accounting scholars. Research typically focuses on the impact it has had on corporations, executives and auditors, however, there is limited research that illustrates the impact SOX may have on average Americans. There were several US criminal code sections that resulted from the passing of SOX. Statute 1519, which is often referred to as the "anti-shredding provision", penalizes anyone who "knowingly alters, destroys, mutilates, conceals, covers up, falsifies, or makes a false entry in any record, document, or tangible object with the intent to" obstruct a current or foreseeable federal investigation. This statute, although intended to punish behavior similar to that which occurred in the early 2000s by corporations and auditors, has been used to charge people beyond its original intent. Several issues with the crafting of the statute cause its broad application and some litigation even reached the Supreme Court due to its vague wording. Not only is the statute being applied beyond the intent, there are other issues that legal scholars have critiqued it for. This statute is far from being the only law facing these issues as the same issues and critiques are found in the 14th amendment. Rewriting the statute seems to be the most effective way to address the concerns of judges, lawyers and defendants regarding the statute. In addition, Congress could have passed this statute outside of SOX to avoid being seen as overreaching if obstruction of justice related to documents was actually an issue outside of corporate fraud.
ContributorsGonzalez, Joana (Author) / Samuelson, Melissa (Thesis director) / Lowe, Jordan (Committee member) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12
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Description

For our project, we explored the growth of the ASU BioDesign Clinical Testing Laboratory (ABCTL) from a standard university research lab to a COVID-19 testing facility through a business lens. The lab has pioneered the saliva-test in the Western United States. This thesis analyzes the laboratory from various business concepts

For our project, we explored the growth of the ASU BioDesign Clinical Testing Laboratory (ABCTL) from a standard university research lab to a COVID-19 testing facility through a business lens. The lab has pioneered the saliva-test in the Western United States. This thesis analyzes the laboratory from various business concepts and aspects. The business agility of the lab and it’s quickness to innovation has allowed the lab to enjoy great success. Looking into the future, the laboratory has a promising future and will need to answer many questions to remain the premier COVID-19 testing institution in Arizona.

ContributorsQian, Michael (Co-author) / Cosgrove, Samuel (Co-author) / English, Corinne (Co-author) / Agee, Claire (Co-author) / Mattson, Kyle (Co-author) / Compton, Carolyn (Thesis director) / Schneller, Eugene (Committee member) / School of Accountancy (Contributor) / Department of Finance (Contributor) / Department of Information Systems (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
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Description

The mental health of ASU students has been negatively affected by the pandemic. Our research looks to prove that COVID-19 has caused an increase in stress levels while uncovering other relationships to stress. We obtained our data by conducting a survey through Google Forms that was exclusively accessible to ASU

The mental health of ASU students has been negatively affected by the pandemic. Our research looks to prove that COVID-19 has caused an increase in stress levels while uncovering other relationships to stress. We obtained our data by conducting a survey through Google Forms that was exclusively accessible to ASU students. Stress levels were measured with the use of the Perceived Stress Scale (PSS). We find that the stress of ASU students from before the pandemic to during rises from 15 to 22 points, a 50% increase (n = 228). We discovered that women are more stressed than men before and during the pandemic. We also discovered that there is no difference between stresses among different races. We notice that there is a parabolic relationship between enrollment time and stress levels with the peak occurring during semesters 2-6. We also conclude that students who attended more than 5 events during the pandemic had lower stress scores, and those who had their videos on for at least 3 events had lower stress scores. Furthermore, students who utilized campus resources to manage their stress had higher stress levels than those who did not.

ContributorsRana, Mannat (Co-author) / Levine, Benjamin (Co-author) / Martin, Thomas (Thesis director) / Rendell, Dawn (Committee member) / College of Integrative Sciences and Arts (Contributor) / Engineering Programs (Contributor, Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
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Description

The mental health of ASU students has been negatively affected by the pandemic. Our research looks to prove that COVID-19 has caused an increase in stress levels while uncovering other relationships to stress. We obtained our data by conducting a survey through Google Forms that was exclusively accessible to ASU

The mental health of ASU students has been negatively affected by the pandemic. Our research looks to prove that COVID-19 has caused an increase in stress levels while uncovering other relationships to stress. We obtained our data by conducting a survey through Google Forms that was exclusively accessible to ASU students. Stress levels were measured with the use of the Perceived Stress Scale (PSS). We find that the stress of ASU students from before the pandemic to during rises from 15 to 22 points, a 50% increase (n = 228). We discovered that women are more stressed than men before and during the pandemic. We also discovered that there is no difference between stresses among different races. We notice that there is a parabolic relationship between enrollment time and stress levels with the peak occurring during semesters 2-6. We also conclude that students who attended more than 5 events during the pandemic had lower stress scores, and those who had their videos on for at least 3 events had lower stress scores. Furthermore, students who utilized campus resources to manage their stress had higher stress levels than those who did not.

ContributorsRana, Mannat (Co-author) / Levine, Benjamin (Co-author) / Martin, Thomas (Thesis director) / Rendell, Dawn (Committee member) / College of Integrative Sciences and Arts (Contributor) / Engineering Programs (Contributor, Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
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Description

The mental health of ASU students has been negatively affected by the pandemic. Our research looks to prove that COVID-19 has caused an increase in stress levels while uncovering other relationships to stress. We obtained our data by conducting a survey through Google Forms that was exclusively accessible to ASU

The mental health of ASU students has been negatively affected by the pandemic. Our research looks to prove that COVID-19 has caused an increase in stress levels while uncovering other relationships to stress. We obtained our data by conducting a survey through Google Forms that was exclusively accessible to ASU students. Stress levels were measured with the use of the Perceived Stress Scale (PSS). We find that the stress of ASU students from before the pandemic to during rises from 15 to 22 points, a 50% increase (n = 228). We discovered that women are more stressed than men before and during the pandemic. We also discovered that there is no difference between stresses among different races. We notice that there is a parabolic relationship between enrollment time and stress levels with the peak occurring during semesters 2-6. We also conclude that students who attended more than 5 events during the pandemic had lower stress scores, and those who had their videos on for at least 3 events had lower stress scores. Furthermore, students who utilized campus resources to manage their stress had higher stress levels than those who did not.

ContributorsLevine, Benjamin (Co-author) / Rana, Mannat (Co-author) / Martin, Thomas (Thesis director) / Rendell, Dawn (Committee member) / College of Integrative Sciences and Arts (Contributor) / Engineering Programs (Contributor, Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
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Description

Early on in the pandemic, ASU leadership recognized an opportunity to involve the Biodesign Institute in an effort to keep local communities safe. Equipped with capital investments (and expertise) in diagnostic testing, university president Michael Crow tasked Dr. Joshua LaBaer - the executive director of Biodesign - to begin mapping

Early on in the pandemic, ASU leadership recognized an opportunity to involve the Biodesign Institute in an effort to keep local communities safe. Equipped with capital investments (and expertise) in diagnostic testing, university president Michael Crow tasked Dr. Joshua LaBaer - the executive director of Biodesign - to begin mapping out the lab’s logistic capabilities and operational plan. While initially testing through nasopharyngeal swabs, the Arizona Biodesign Clinical Testing Laboratory (ABCTL) eventually developed a saliva-based COVID-19 test that demonstrated higher efficacy and resource-efficiency. By maintaining rapid turnaround times for test results, the ABCTL has helped both the university population and local community operate safely. Lauded as a highly innovative testing site, the lab proved to be an essential asset as ASU, and the world, look to return to normalcy. The purpose of this thesis is to analyze the ABCTL’s inception and development using multi-faceted approaches from the business realm. There will be five topics discussed which are: • Volume I- Stakeholder Theory and Analysis Regarding the COVID-19 Bio-design Institute at Arizona State University (Claire Agee), • Volume II- The Lab as a Business Within a University Environment (Samuel Cosgrove) • Volume III- A Managerial Economic Perspective (Michael Qian) • Volume IV- An Analysis of its Upstream Supply Chain ( Kyle Mattson) • Volume V- An Operations Management Perspective (Corinne English) After these volumes, there will be a discussion about the growth and sustainability of the laboratory looking into the future. Although the ABCTL is young,the ever-changing market dynamics leave the organization with critical decisions going forward.

ContributorsCosgrove, Samuel (Co-author) / Agee, Claire (Co-author) / Qian, Michael (Co-author) / Mattson, Kyle (Co-author) / English, Corinne (Co-author) / Compton, Carolyn (Thesis director) / Schneller, Eugene (Committee member) / School of Accountancy (Contributor) / Department of Finance (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05