Matching Items (33)
Filtering by
- All Subjects: Accounting
- All Subjects: Social Media
- Creators: Department of Information Systems
Description
Responding to the allegedly biased research reports issued by large investment banks, the Global Research Analyst Settlement and related regulations went to great lengths to weaken the conflicts of interest faced by investment bank analysts. In this paper, I investigate the effects of these changes on small and large investor confidence and on trading profitability. Specifically, I examine abnormal trading volumes generated by small and large investors in response to security analyst recommendations and the resulting abnormal market returns generated. I find an overall increase in investor confidence in the post-regulation period relative to the pre-regulation period consistent with a reduction in existing conflicts of interest. The change in confidence observed is particularly striking for small traders. I also find that small trader profitability has increased in the post-regulation period relative to the pre-regulation period whereas that for large traders has decreased. These results are consistent with the Securities and Exchange Commission's primary mission to protect small investors and maintain the integrity of the securities markets.
ContributorsDong, Xiaobo (Author) / Mikhail, Michael (Thesis advisor) / Hwang, Yuhchang (Committee member) / Hugon, Artur J (Committee member) / Arizona State University (Publisher)
Created2011
Description
As social media and technology continue to impact the way students communicate and receive information, it is encouraged that university student-run organizations utilize social media platforms as a tool to further the development of their organizations. Social media platforms allow student organizations to network, promote awareness of their organizations, current campus events, and provide the opportunity to develop strong associations and interactions among students. Overall, student-run organizations currently utilize a wide variety of social media; however, frequently it is used without a clear understanding of its role and best practices, which could lead to a loss of effectiveness in their communication with students. Therefore, these factors suggest the need for university student-run organizations to recognize and understand the opportunities that effective social media strategies can bring as a communication tool to enhance student engagement.
ContributorsBastien, Kimberly L (Author) / Byrne, Jared (Thesis director) / LaRoche, Catherine-Ann (Committee member) / Walter Cronkite School of Journalism and Mass Comm (Contributor) / Department of Marketing (Contributor) / WPC Graduate Programs (Contributor) / Department of Information Systems (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
Description
This software can process transactions for small businesses and store those transactions for reporting purposes. The specific build is tailor made for a small business run by the author and their partners. The software is a customized, in house solution for maintaining accurate accounting information. It uses C# code and windows forms to create a unique GUI to both enter and retrieve data. The code for each form is attached at the end of the user manual.
ContributorsGodfrey, David Emmanuel (Author) / Olsen, Christopher (Thesis director) / Anderson, Dennis (Committee member) / Barrett, The Honors College (Contributor) / School of Accountancy (Contributor) / Department of Information Systems (Contributor)
Created2014-05
Description
Developed a business product with a team of CS Students
ContributorsHernandez, Maximilliano (Co-author) / Schneider, Kaitlin (Co-author) / Perri, Cole (Co-author) / Call, Andy (Thesis director) / Hunt, Neil (Committee member) / School of Accountancy (Contributor) / School of Sustainability (Contributor) / Department of Information Systems (Contributor) / Department of Management and Entrepreneurship (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
Description
Financial statements are one of the most important, if not the most important, documents for investors. These statements are prepared quarterly and yearly by the company accounting department, and are then audited in detail by a large external accounting firm. Investors use these documents to determine the value of the company, and trust that the company was truthful in its statements, and the auditing firm correctly audited the company's financial statements for any mistakes in their books and balances. Mistakes on a company's financial statements can be costly. However, financial fraud on the statements can be outright disastrous. Penalties for accounting fraud can include individual lifetime prison sentences, as well as company fines for billions of dollars. As students in the accounting major, it is our responsibility to ensure that financial statements are accurate and truthful to protect ourselves, other stakeholders, and the companies we work for. This ethics game takes the stories of Enron, WorldCom, and Lehman Brothers and uses them to help students identify financial fraud and how it can be prevented, as well as the consequences behind unethical decisions in financial reporting. The Enron scandal involved CEO Kenneth Lay and his predecessor Jeffery Skilling hiding losses in their financial statements with the help of their auditing firm, Arthur Andersen. Enron collapsed in 2002, and Lay was sentenced to 45 years in prison with his conspirator Skilling sentenced to 24 years in prison. In the WorldCom scandal, CEO Bernard "Bernie" Ebbers booked line costs as capital expenses (overstating WorldCom's assets), and created fraudulent accounts to inflate revenue and WorldCom's profit. Ebbers was sentenced to 25 years in prison and lost his title as WorldCom's Chief Executive Officer. Lehman Brothers took advantage of a loophole in accounting procedure Repo 105, that let the firm hide $50 billion in profits. No one at Lehman Brothers was sentenced to jail since the transaction was technically considered legal, but Lehman was the largest investment bank to fail and the only large financial institution that was not bailed out by the U.S. government.
ContributorsPanikkar, Manoj Madhuraj (Author) / Samuelson, Melissa (Thesis director) / Ahmad, Altaf (Committee member) / Department of Information Systems (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05
Description
Attending a university is a stressful transition for many students leaving their respective support systems. Many universities attempt to mitigate this stress by offering numerous campus resources such as, tutoring services, counseling services, and health services. However, research has shown that many of these resources are under utilized by the general student population because of barriers that include student perception, awareness, and access. Being able to understand these barriers that lead to the under utilization of campus resources can assist with creating resources that are more visible, engaging, and attractive to student populations on many campuses. The question being asked is: how to create an engaging health resource that is attractive, visible, and accessible to students?
Based on research analyzed on the barriers between students and campus resources, the optimization of student outreach, and marketing strategies directed towards students, the creation of a student-led campus health resource followed. Analysis of this research showcased that the medium in which students resources were promoted, and the framework of the resource have an impact on students' awareness of the resource, attractiveness of the student resource, and student resource engagement. Based on these analyses and results, the creation of HealthU occurred to provide a visible, engaging, and attractive student resource to the Arizona State University student body.
Based on research analyzed on the barriers between students and campus resources, the optimization of student outreach, and marketing strategies directed towards students, the creation of a student-led campus health resource followed. Analysis of this research showcased that the medium in which students resources were promoted, and the framework of the resource have an impact on students' awareness of the resource, attractiveness of the student resource, and student resource engagement. Based on these analyses and results, the creation of HealthU occurred to provide a visible, engaging, and attractive student resource to the Arizona State University student body.
ContributorsAlcazar, Ivan (Co-author) / Mora, Leslie (Co-author) / Freeman, Javon (Co-author) / Byrne, Jared (Thesis director) / Sebold, Brent (Committee member) / Department of Information Systems (Contributor) / School of Politics and Global Studies (Contributor) / Dean, W.P. Carey School of Business (Contributor) / School of International Letters and Cultures (Contributor) / Barrett, The Honors College (Contributor)
Created2020-05
Description
The concept of data analytics has become a primary focus for companies of all types, and from within all industries. Leveraging data to enhance the decision making power of management is now vital for companies to remain competitive. Beginning as a movement pioneered by tech-startups and teams of university researchers, data analytics is reshaping every industry that it touches, and the field of accounting has been no exception.
Corporate buzzword terms like “big data” and “data analytics” are vague in meaning, and are thrown around by media sources often enough to obfuscate their actual meanings. These concepts are then associated with company-wide initiatives beyond the reach of the individual, in a nebulous world where people know that analytics happens, but don’t understand what it is.
The power of data analytics is not reserved for company-wide initiatives, or only employed by Silicon Valley tech start-ups. Its impacts are visible down at the team or department level, and can be conducted by the individual employees. The field of data analytics is evolving, and within it exists a rapid transition in which the individual employee is becoming a source for insight and value creation through the adoption of analytics based approaches.
The purpose of this thesis is to showcase an example of this claim, and demonstrate how an analytics based approach was applied to an existing accounting process to create new insights and information. To do this, I will discuss my development of an Excel based Dashboard Analytics tool, which I completed during my internship with Bechtel Corporation throughout the summer of 2018, and I will use this analytics tool to demonstrate the improvements that small-scale analytics had on a pre-existing process. During this discussion, I will address conceptual aspects of database design that related to my project, and will show how I applied this classroom learning to a working environment. The paper will begin with an overview of the desired goals of the group in which I was based, and will then analyze how the needs of the group led to the creation and implementation of this new analytics-based reporting tool. I will conclude with a discussion of the potential future use of this tool, and how the inclusion of these analytical approaches will continue to shape the working environment.
Corporate buzzword terms like “big data” and “data analytics” are vague in meaning, and are thrown around by media sources often enough to obfuscate their actual meanings. These concepts are then associated with company-wide initiatives beyond the reach of the individual, in a nebulous world where people know that analytics happens, but don’t understand what it is.
The power of data analytics is not reserved for company-wide initiatives, or only employed by Silicon Valley tech start-ups. Its impacts are visible down at the team or department level, and can be conducted by the individual employees. The field of data analytics is evolving, and within it exists a rapid transition in which the individual employee is becoming a source for insight and value creation through the adoption of analytics based approaches.
The purpose of this thesis is to showcase an example of this claim, and demonstrate how an analytics based approach was applied to an existing accounting process to create new insights and information. To do this, I will discuss my development of an Excel based Dashboard Analytics tool, which I completed during my internship with Bechtel Corporation throughout the summer of 2018, and I will use this analytics tool to demonstrate the improvements that small-scale analytics had on a pre-existing process. During this discussion, I will address conceptual aspects of database design that related to my project, and will show how I applied this classroom learning to a working environment. The paper will begin with an overview of the desired goals of the group in which I was based, and will then analyze how the needs of the group led to the creation and implementation of this new analytics-based reporting tool. I will conclude with a discussion of the potential future use of this tool, and how the inclusion of these analytical approaches will continue to shape the working environment.
ContributorsCunningham, Jared (Author) / Dawson, Gregory (Thesis director) / Prince, Linda (Committee member) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor) / Department of Information Systems (Contributor) / Barrett, The Honors College (Contributor)
Created2019-05
Description
This paper consists of a literature review, wherein four papers surrounding Motivation Crowding Theory (MCT) were read and analyzed. The paper then goes into an analysis of a survey I conducted. The survey consisted of three main questions with three sub-questions for each, and all attempted to find a "limit" to MCT. However, results for the survey were ultimately inconclusive. The paper concludes with lessons learned in conducting research and surveys in particular, as well as a nod to the relevancy of MCT in business and personal applications.
ContributorsSmith, Mallory Anne (Author) / Reckers, Phil (Thesis director) / Samuelson, Melissa (Committee member) / Lowe, Jordan (Committee member) / School of Accountancy (Contributor) / Department of Information Systems (Contributor) / WPC Graduate Programs (Contributor) / Barrett, The Honors College (Contributor)
Created2020-05
Description
The NBA has shown to have immense popularity on social media, but has struggled recently in traditional TV viewership. Research has shown that NBA fans skew young, as the youngest fan base of the four major North American sports leagues, and that the fandom of NBA teams can be highly volatile. Research has also shown that sports fans are inclined to cheer for and identify with the team who is not favored to win in a game that they are unfamiliar with. This study aims to understand NBA fan loyalty that leads to fans tuning into NBA broadcasts, and the factors that influence both player and team loyalty among fans. By understanding what factors lead to an NBA fan watching a game on TV, there will be an increase in the number of fans who are consistent viewers of games. The question being asked is: Are NBA fans more inclined to watch games because of their favorite team or their favorite players, and what factors influence their loyalty to team and their loyalty to player?
Based on research conducted on social media usage and fan identification, an online survey was created and distributed. Respondents who identified as NBA fans answered questions regarding social media usage, live sports TV viewership, and more questions regarding presumptive factors leading to NBA game TV viewership. Analysis of the responses found that loyalty to team was a bigger factor than loyalty to player in getting NBA fans to watch games on TV. Results also indicated that loyalty to team increased based on an increase in live sports TV viewership per week, loyalty to player increased based on an increase in national TV NBA game viewership, and die-hard fans are more likely to watch NBA games for their favorite team and players than casual fans. Based on these results, it is recommended that the NBA markets their games towards casual fans, with player-focused marketing for their national TV games.
Based on research conducted on social media usage and fan identification, an online survey was created and distributed. Respondents who identified as NBA fans answered questions regarding social media usage, live sports TV viewership, and more questions regarding presumptive factors leading to NBA game TV viewership. Analysis of the responses found that loyalty to team was a bigger factor than loyalty to player in getting NBA fans to watch games on TV. Results also indicated that loyalty to team increased based on an increase in live sports TV viewership per week, loyalty to player increased based on an increase in national TV NBA game viewership, and die-hard fans are more likely to watch NBA games for their favorite team and players than casual fans. Based on these results, it is recommended that the NBA markets their games towards casual fans, with player-focused marketing for their national TV games.
ContributorsBogoshian, Matthew William (Author) / McIntosh, Daniel (Thesis director) / Eaton, John (Committee member) / Department of Marketing (Contributor) / Department of Information Systems (Contributor) / Barrett, The Honors College (Contributor)
Created2020-05
Description
This research study aims to find out the way how goodwill should be evaluated. This paper is about accounting for goodwill which will provide general information about goodwill value, especially of public companies. Additionally, I will discuss sources of goodwill, the importance of goodwill, why it is important to evaluate goodwill correctly, and what methods have been applied to evaluate goodwill. This thesis will analyze the advantages and disadvantages of both methods of accounting for goodwill which are the impairment testing method and the amortization method. This study is done by researching studies, journal articles, reviews, books, and websites about accounting. Lastly, this study will provide a suggestion for how goodwill should be evaluated effectively.
ContributorsPham, Trang Thi Thuy (Author) / Shields, Paul (Thesis director) / Huang, Xiaochuan (Committee member) / School of Accountancy (Contributor) / Department of Information Systems (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05