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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
Women and people of color are some of the most underrepresented groups in the STEM field (science, technology, engineering, and mathematics). The purpose of this study was to uncover the barriers that undergraduate Hispanic women, as well as other women of color, face while pursuing an education in a STEM-related

Women and people of color are some of the most underrepresented groups in the STEM field (science, technology, engineering, and mathematics). The purpose of this study was to uncover the barriers that undergraduate Hispanic women, as well as other women of color, face while pursuing an education in a STEM-related major at Arizona State University (ASU). In-depth interviews were conducted with 13 adult participants to dig deeper into the experiences of each woman and analyze how race and class overlap in each of the women's experiences. The concept of intersectionality was used to highlight various barriers such as perceptions of working versus middle-class students, the experience of being a first-generation college student, diversity campus-wide and in the classroom, effects of stereotyping, and impacts of mentorships. All women, no matter their gender, race, or socioeconomic status, faced struggles with stereotyping, marginalization, and isolation. Women in STEM majors at ASU performed better when provided with positive mentorships and grew aspirations to become a professional in the STEM field when encouraged and guided by someone who helped them build their scientific identities. Working-class women suffered from severe stress related to finances, family support, employment, and stereotyping. Reforming the culture of STEM fields in higher education will allow women to achieve success, further build their scientific identities, and increase the rate of women graduating with STEM degrees.
ContributorsValdivia, Lilianna Alina (Author) / Kim, Linda (Thesis director) / Camacho, Erika (Committee member) / School of Mathematical and Natural Sciences (Contributor) / School of Social and Behavioral Sciences (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
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Description
The purpose of this paper is to bring awareness to autism to those whom may not be familiar with the disorder, or may know someone that has been diagnosed and is looking for references. Another purpose of this paper is to identify possible effects or strains that a family can

The purpose of this paper is to bring awareness to autism to those whom may not be familiar with the disorder, or may know someone that has been diagnosed and is looking for references. Another purpose of this paper is to identify possible effects or strains that a family can face when there is a child diagnosed with autism. Research shows that an array of stressors can be experienced by the family. Stressors include marital strain or divorce, additional stress or relational strains with siblings, the diagnosis process, as well as the subsequent therapies and treatments that will be received after the diagnosis. Research shows that mothers are especially susceptible to stress, depression, and strain from various doctor's appointments. The method used for this research was a single case study. An interview was conducted with the mother, as well as a short interview with the adult child that asks questions concerning his view of autism and how it has affected him personally. The interview did allow a view of how autism can affect the family through stress and differences in sibling and parental relationships. The interview also lends some insight into possible prognoses for children with autism. The mother discusses the positive attributes of her son also. The case study shows that there is stress on the whole family, and in their case how little personal and medical support through the process contributed to that stress.
ContributorsEngels, Naomi Ann (Author) / Lewis, Stephen (Thesis director) / Gaffney, Cynthia (Committee member) / School of Social and Behavioral Sciences (Contributor) / Barrett, The Honors College (Contributor)
Created2017-05
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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
Stress, empathy, and emotion regulation are factors that can greatly shape an individual's behavior, thoughts, and physiology. The degree to which an individual experiences stress, demonstrates empathy, or is able to regulate emotions can influence his or her ability to establish strong social bonds. The current study investigated the relationships

Stress, empathy, and emotion regulation are factors that can greatly shape an individual's behavior, thoughts, and physiology. The degree to which an individual experiences stress, demonstrates empathy, or is able to regulate emotions can influence his or her ability to establish strong social bonds. The current study investigated the relationships among stress, empathy, and emotion regulation and considered gender differences in these relationships. I hypothesized that higher levels of current stress would be associated with lower levels of empathy and greater difficulties with emotion regulation, and that empathy and emotion regulation would be positively related. Supporting these hypotheses, the following relationships were found: (a) negative correlation between stress and empathy, (b) positive correlation between stress and emotion regulation difficulties, and (c) negative correlation between empathy and emotion regulation difficulties. Results also revealed that greater perceived stress was associated with less empathy in women, but it was unrelated to empathy in men. On the other hand, stress was associated with greater emotion regulation difficulties in both men and women, indicating that either gender may experience a greater disturbance in their emotional response within a social situation when under the influence of stress. Empathy and emotion regulation are positively correlated in both genders, which might suggest that high emotion regulation may allow for appropriate empathy responses within a given social context.
ContributorsHanna, Rand Maria (Author) / Roberts, Nicole (Thesis director) / Burleson, Mary (Committee member) / School of Mathematical and Natural Sciences (Contributor) / Barrett, The Honors College (Contributor) / School of Social and Behavioral Sciences (Contributor)
Created2016-12
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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

We have seen the joy pets bring into people’s lives, and the sadness that follows the loss of them. Many pet owners view their pets as more than just animals: they are family. They offer a level of love and support similar to friends and family, despite not being human.

We have seen the joy pets bring into people’s lives, and the sadness that follows the loss of them. Many pet owners view their pets as more than just animals: they are family. They offer a level of love and support similar to friends and family, despite not being human. Some pets are also trained as service animals to assist humans who struggle with diagnosed physical, mental, and other disabilities. However, emotional support animals appear to lie somewhere between pets and service animals, as there are rules and policies still developing around them. With more and more college students requesting to bring ESAs on campus, the question of their effectiveness has been raised. The aim of this honors thesis study is to examine the effectiveness of ESAs in alleviating mental health symptoms in college students. More specifically, I wanted to evaluate students who currently live on campus (or have lived on campus in the past). The first aim will be to determine whether non-pet owners versus ESA owners (and pet owners in general) show a difference in their stress levels. The second aim is to examine if owning a pet or ESA predicts stress levels differently between genders. The final aim of the study is to determine if degree of attachment to pets predicts differences in stress in the owners.

ContributorsRuminski, Faith Elizabeth (Author) / Mickelson, Kristin (Thesis director) / Hall, Deborah (Committee member) / School of Social and Behavioral Sciences (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
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Description

Veterans are approximately 30% more likely than non-veterans to suffer from severe hearing impairment. Tinnitus, or ringing in the ears, which is increasingly common among military service men and women, has been linked to significant cognitive and psychological impairment and can be worsened by the same sounds that trigger post-traumatic

Veterans are approximately 30% more likely than non-veterans to suffer from severe hearing impairment. Tinnitus, or ringing in the ears, which is increasingly common among military service men and women, has been linked to significant cognitive and psychological impairment and can be worsened by the same sounds that trigger post-traumatic stress disorder (PTSD). In fact, tinnitus and PTSD often present as comorbidities, and recent studies suggest these two disorders may share a common neurological pathway. Additional studies are required to better understand the connection between hearing loss and impaired cognitive function such as that observed in with PTSD. Here, we use the fruit fly, Drosophila melanogaster, to explore the relationship between hearing loss and cognitive function. Negative geotaxis climbing assays and courtship behavior analysis were used to examine neurobehavioral changes induced by prolonged, intense auditory stimulation. Preliminary results suggest that exposure to loud noise for an extended period of time significantly affected Drosophila behavior, with males being more sensitive than females. Based on our results, there appears to be a potential connection between noise exposure and behavior, further suggesting that Drosophila could be an effective model to study the link between hearing loss and PTSD.

ContributorsMichael, Allison Faye (Author) / Hackney-Price, Jennifer (Thesis director) / Sellner, Erin (Committee member) / School of Social and Behavioral Sciences (Contributor) / School of Mathematical and Natural Sciences (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05