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This case study analyzed the internal controls of a real estate company using the widely accepted COSO framework. Testing of the internal environment and controls was completed using the COSO framework. The major internal control problem identified in the study was a lack of ethical standards in the control environment.

This case study analyzed the internal controls of a real estate company using the widely accepted COSO framework. Testing of the internal environment and controls was completed using the COSO framework. The major internal control problem identified in the study was a lack of ethical standards in the control environment. In addition to this main problem, inadequate documentation, no separation of duties, and unqualified employees were also identified as violations of effective internal controls. The department of real estate ordered a "cease and desist" on August 8, 2013 due to illegal company activities. The company participated in illegal actions regarding: the trust account and company documentation and procedures. Material weaknesses were found in the company's internal controls; therefore the result of this study was an adverse opinion on internal controls.
ContributorsFrederick, Nicole Lorraine (Author) / Munshi, Perseus (Thesis director) / Benali, Kayla (Committee member) / Barrett, The Honors College (Contributor) / School of Accountancy (Contributor) / Department of Psychology (Contributor)
Created2013-12
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Cognitive technology has been at the forefront of the minds of many technology, government, and business leaders, because of its potential to completely revolutionize their fields. Furthermore, individuals in financial statement auditor roles are especially focused on the impact of cognitive technology because of its potential to eliminate many of

Cognitive technology has been at the forefront of the minds of many technology, government, and business leaders, because of its potential to completely revolutionize their fields. Furthermore, individuals in financial statement auditor roles are especially focused on the impact of cognitive technology because of its potential to eliminate many of the tedious, repetitive tasks involved in their profession. Adopting new technologies that can autonomously collect more data from a broader range of sources, turn the data into business intelligence, and even make decisions based on that data begs the question of whether human roles in accounting will be completely replaced. A partial answer: If the ramifications of past technological advances are any indicator, cognitive technology will replace some human audit operations and grow some new and higher order roles for humans. It will shift the focus of accounting professionals to more complex judgment and analysis.
The next question: What do these changes in the roles and responsibilities look like for the auditors of the future? Cognitive technology will assuredly present new issues for which humans will have to find solutions.
• How will humans be able to test the accuracy and completeness of the decisions derived by cognitive systems?
• If cognitive computing systems rely on supervised learning, what is the most effective way to train systems?
• How will cognitive computing fair in an industry that experiences ever-changing industry regulations?
• Will cognitive technology enhance the quality of audits?
In order to answer these questions and many more, I plan on examining how cognitive technologies evolved into their use today. Based on this historic trajectory, stakeholder interviews, and industry research, I will forecast what auditing jobs may look like in the near future taking into account rapid advances in cognitive computing.
The conclusions forecast a future in auditing that is much more accurate, timely, and pleasant. Cognitive technologies allow auditors to test entire populations of transactions, to tackle audit issues on a more continuous basis, to alleviate the overload of work that occurs after fiscal year-end, and to focus on client interaction.
ContributorsWitkop, David (Author) / Dawson, Gregory (Thesis director) / Munshi, Perseus (Committee member) / School of Accountancy (Contributor) / Department of Information Systems (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
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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

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.

ContributorsEnglish, Corinne (Co-author) / Cosgrove, Samuel (Co-author) / Mattson, Kyle (Co-author) / Agee, Claire (Co-author) / Qian, Michael (Co-author) / Compton, Carolyn (Thesis director) / Schneller, Eugene (Committee member) / Department of Information Systems (Contributor) / Department of Supply Chain Management (Contributor) / Dean, W.P. Carey School of Business (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
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Healthcare facilities are essential for any community, and they must stay up-to-date with the latest equipment and technology. They provide necessary resources for keeping populations healthy and safe. In order to provide healthcare services, these healthcare facilities must be adequately equipped with appropriate physical capital as well as software to

Healthcare facilities are essential for any community, and they must stay up-to-date with the latest equipment and technology. They provide necessary resources for keeping populations healthy and safe. In order to provide healthcare services, these healthcare facilities must be adequately equipped with appropriate physical capital as well as software to meet the demands of their patients. Healthcare capital equipment planning involves building up a facility with all it’s equipment and is a part of the healthcare supply chain. Attainia is a healthcare capital equipment planning software used to assist equipment planners in organizing the procurement of equipment for their projects. Attainia has a large amount of data about the capital equipment supply chain through the Attainia equipment catalog. Analysis of this catalog data reveals different patterns in the spending patterns of capital equipment planners as well as trends in the supplier offerings. Since Attainia itself is a software, Attainia’s users have experience with implementing and integrating software into healthcare IT solutions. Their experiences give some insight into the complex nature of software implementations at healthcare facilities. The COVID-19 pandemic has affected healthcare facilities all over the world. Impacting the supply chain and hitting hospitals’ finances, COVID-19 has drastically changed many parts of the healthcare system. This paper will examine some of these ongoing effects from COVID-19 along with analysis on capital equipment planning, supply chain, and healthcare software implementation.

ContributorsShah, Shailee (Author) / Pye, Jessica (Thesis director) / Roumina, Kavous (Committee member) / School of International Letters and Cultures (Contributor) / Department of Information Systems (Contributor, Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
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Description

The COVID-19 pandemic has and will continue to radically shift the workplace. An increasing percentage of the workforce desires flexible working options and, as such, firms are likely to require less office space going forward. Additionally, the economic downturn caused by the pandemic provides an opportunity for companies to secure

The COVID-19 pandemic has and will continue to radically shift the workplace. An increasing percentage of the workforce desires flexible working options and, as such, firms are likely to require less office space going forward. Additionally, the economic downturn caused by the pandemic provides an opportunity for companies to secure favorable rent rates on new lease agreements. This project aims to evaluate and measure Company X’s potential cost savings from terminating current leases and downsizing office space in five selected cities. Along with city-specific real estate market research and forecasts, we employ a four-stage model of Company X’s real estate negotiation process to analyze whether existing lease agreements in these cities should be renewed or terminated.

ContributorsRies, Sarah Cristine (Co-author) / Saker, Logan (Co-author) / Hegardt, Brandon (Co-author) / Patterson, Jack (Co-author) / Simonson, Mark (Thesis director) / Hertzel, Michael (Committee member) / Department of Finance (Contributor, Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
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In the past year, considerable misinformation about the COVID-19 pandemic has circulated on social media platforms. Faced with this pervasive issue, it is important to identify the extent to which people are able to spot misinformation on social media and ways to improve people’s accuracy in spotting misinformation. Therefore, the

In the past year, considerable misinformation about the COVID-19 pandemic has circulated on social media platforms. Faced with this pervasive issue, it is important to identify the extent to which people are able to spot misinformation on social media and ways to improve people’s accuracy in spotting misinformation. Therefore, the current study aims to investigate people’s accuracy in spotting misinformation, the effectiveness of a game-based intervention, and the role of political affiliation in spotting misinformation. In this study, 235 participants played a misinformation game in which they evaluated COVID-19-related tweets and indicated whether or not they thought each of the tweets contained misinformation. Misinformation accuracy was measured using game scores, which were based on the correct identification of misinformation. Findings revealed that participants’ beliefs about how accurate they are at spotting misinformation about COVID-19 did not predict their actual accuracy. Participants’ accuracy improved after playing the game, but democrats were more likely to improve than republicans.

ContributorsKang, Rachael (Author) / Kwan, Virginia (Thesis director) / Corbin, William (Committee member) / Cohen, Adam (Committee member) / Bunker, Cameron (Committee member) / Department of Psychology (Contributor) / Computer Science and Engineering Program (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
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Description

The COVID-19 pandemic has and will continue to radically shift the workplace. An increasing percentage of the workforce desires flexible working options and, as such, firms are likely to require less office space going forward. Additionally, the economic downturn caused by the pandemic provides an opportunity for companies to secure

The COVID-19 pandemic has and will continue to radically shift the workplace. An increasing percentage of the workforce desires flexible working options and, as such, firms are likely to require less office space going forward. Additionally, the economic downturn caused by the pandemic provides an opportunity for companies to secure favorable rent rates on new lease agreements. This project aims to evaluate and measure Company X’s potential cost savings from terminating current leases and downsizing office space in five selected cities. Along with city-specific real estate market research and forecasts, we employ a four-stage model of Company X’s real estate negotiation process to analyze whether existing lease agreements in these cities should be renewed or terminated.

ContributorsSaker, Logan (Co-author) / Ries, Sarah (Co-author) / Hegardt, Brandon (Co-author) / Patterson, Jack (Co-author) / Simonson, Mark (Thesis director) / Hertzel, Michael (Committee member) / Department of Finance (Contributor) / School of Mathematical and Statistical Sciences (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
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Home advantage affects the game in almost all team sports across the world. Due to<br/>COVID and all of the precautions being taken to keep games played, more extensive research is able to be conducted about what factors truly go into creating a home advantage. Some common factors of home advantage

Home advantage affects the game in almost all team sports across the world. Due to<br/>COVID and all of the precautions being taken to keep games played, more extensive research is able to be conducted about what factors truly go into creating a home advantage. Some common factors of home advantage include the crowd, facility familiarity, and travel. In the English Premier League, there are no fans allowed at any of the games; furthermore, in the NBA, a bubble was created at one neutral venue with no fans in attendance. Even with the NBA being at a neutral site, there was still a “home team” at every game. The sports betting industry struggled due to failing to shift betting lines in accordance with this decreased home advantage. With these leagues removing some of the factors that are frequently associated with home advantage, analysts are able to better see what the results would be of removing these variables. The purpose of this research is to determine if these adjustments made due to COVID had an impact on the home advantage in different leagues around the world, and if they did, to what extent. Individual game data from the past 10 seasons were used for analysis of both the NBA and the Premier League. The results show that there is a significant difference in win percentage between prior seasons and seasons behind closed doors. In addition to win percentage, many other game statistics see a significant shift as well. Overall, the significance of being the home team disappears in games following the COVID-19 break.

ContributorsOsborne, Ashley A (Author) / Sopha, Matthew (Thesis director) / McIntosh, Daniel (Committee member) / Department of Information Systems (Contributor) / Department of Marketing (Contributor) / WPC Graduate Programs (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
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Description

The COVID-19 pandemic has and will continue to radically shift the workplace. An increasing percentage of the workforce desires flexible working options and, as such, firms are likely to require less office space going forward. Additionally, the economic downturn caused by the pandemic provides an opportunity for companies to secure

The COVID-19 pandemic has and will continue to radically shift the workplace. An increasing percentage of the workforce desires flexible working options and, as such, firms are likely to require less office space going forward. Additionally, the economic downturn caused by the pandemic provides an opportunity for companies to secure favorable rent rates on new lease agreements. This project aims to evaluate and measure Company X’s potential cost savings from terminating current leases and downsizing office space in five selected cities. Along with city-specific real estate market research and forecasts, we employ a four-stage model of Company X’s real estate negotiation process to analyze whether existing lease agreements in these cities should be renewed or terminated.

ContributorsPatterson, Jack (Co-author) / Ries, Sarah (Co-author) / Saker, Logan (Co-author) / Hegardt, Brandon (Co-author) / Simonson, Mark (Thesis director) / Hertzel, Michael (Committee member) / Department of Information Systems (Contributor) / Department of Finance (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05