Matching Items (43)
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- All Subjects: Accounting
- Creators: School of Accountancy
- Creators: Department of Finance
- Resource Type: Text
Description
Developed a business product with a team of CS students.
ContributorsPerri, Cole Thomas (Co-author) / Hernandez, Maximilliano (Co-author) / Schneider, Kaitlin (Co-author) / Call, Andy (Thesis director) / Hunt, Neil (Committee member) / School of Accountancy (Contributor) / Watts College of Public Service & Community Solut (Contributor) / WPC Graduate Programs (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
Description
In A Comparative Analysis of Indoor and Greenhouse Cannabis Cultivation Systems, the two most common systems for commercial cannabis cultivation are compared using an operational and capital expenditure model combined with a collection of relevant industry sources to ascertain conclusions about the two systems' relative competitiveness. The cannabis industry is one of the fastest growing nascent industries in the United States, and, as it evolves into a mature market, it will require more sophisticated considerations of resource deployment in order to maximize efficiency and maintain competitive advantage. Through drawing on leading assumptions by industry experts, we constructed a model of each system to demonstrate the dynamics of typical capital deployment and cost flow in each system. The systems are remarkably similar in many respects, with notable reductions in construction costs, electrical costs, and debt servicing for greenhouses. Although the differences are somewhat particular, they make up a large portion of the total costs and capital expenditures, causing a marked separation between the two systems in their attractiveness to operators. Besides financial efficiency, we examined quality control, security, and historical norms as relevant considerations for cannabis decision makers, using industry sources to reach conclusions about the validity of each of these concerns as a reason for resistance to implementation of greenhouse systems. In our opinion, these points of contention will become less pertinent with the technological and legislative changes surrounding market maturation. When taking into account the total mix of information, we conclude that the greenhouse system is positioned to become the preeminent method of production for future commercial cannabis cultivators.
ContributorsShouse, Corbin (Co-author) / Nichols, Nathaniel (Co-author) / Swenson, Dan (Thesis director) / Cassidy, Nancy (Committee member) / Feltham, Joe (Committee member) / School of Accountancy (Contributor) / Department of Finance (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05
Description
I was interested to see if there were any statistically significant differences in political ideology between Master's of Accountancy students (MACC) and Master's of Taxation students (MTax) at Arizona State University. I hypothesized that the MACC students would tend to be more liberal or less conservative than the MTax students, while the MTax students would tend to be more conservative or less liberal than the MACC students. Scholars have found ways that conservatives and liberals differ, including differences in personality traits of conscientiousness and openness, as well as the types of careers they are drawn to. Scholars have also performed personality tests on accountants, accounting students, and accounting faculty to show how they differ. I distributed a voluntary online survey to students to discern their political beliefs. Most of the questions I asked did not reveal any statistically significant differences between students from the two programs, but the questions that did reveal some statistically significant differences showed that MACC students were more likely to be liberal or less conservative on certain issues, while the opposite was true for the MTax students. The statistically significant differences tended to appear for questions related to social policy rather than economic policy. This finding supports previous studies that show how social policy tends to be more divisive than economic policy.
ContributorsAnderson, Brett Patrick (Author) / Lewis, Paul (Thesis director) / Lowe, D. Jordan (Committee member) / Department of Finance (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2015-12
Description
The competitive nature of business requires managers to consistently work towards eliminating unnecessary costs and improving financial management. Worldwide, fraud remains a pervasive and expensive problem for businesses. Fraud involving misappropriation of assets (commonly referred to as embezzlement) and fraudulent financial reporting cost organizations trillions of dollars worldwide. To better understand the most effective ways of combating misappropriation and to a lesser extent, fraudulent financial reporting, this paper evaluates research and reports the results of expert interviews with accountants, forensic experts, and security specialists.
ContributorsMurnane, George (Author) / Munshi, Perseus (Thesis director) / Pany, Kurt (Committee member) / School of Accountancy (Contributor) / WPC Graduate Programs (Contributor) / Department of Finance (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05
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
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
Description
In 2004, the American Jobs Creation Act allowed a yearlong repatriation holiday for corporations in the United States. The corporations could bring their earnings back to the United States at a considerably reduced tax rate under this repatriation holiday. Despite some criticisms of the original repatriation holiday, there have been attempts to recreate the repatriation holiday. I created an estimate of what the companies who participated in the first repatriation holiday would pay in taxes and what amount of previously permanently reinvested earnings they would be able to bring back to the United States under a second repatriation holiday. This revealed $744 billion in post-tax earnings that could be brought back to the United States. The data is a good starting point for expanded research on the impacts and implications of a new repatriation holiday, despite the hypothetical nature of the data and its potential for obsolescence.
ContributorsMasters, Matthew Brandon (Author) / Brown, Jenny (Thesis director) / Levendowski, Glenda (Committee member) / Duncan, William (Committee member) / Barrett, The Honors College (Contributor) / School of Accountancy (Contributor) / Department of Psychology (Contributor)
Created2013-05
Description
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
This thesis discusses accounting fraud in the workplace today, using the recent Wirecard scandal as a jumping off point. The thesis goes into the common causes of accounting fraud (organized by the three components of the fraud triangle), effective methods for countering fraud, and lessons that can be learned from the 2020 Wirecard scandal
ContributorsLudwig, William August (Author) / Garverick, Michael (Thesis director, Committee member) / Wolfe, Mindy (Committee member) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
Description
Theoretically, negative shareholders' equity ("deficit") indicates that a business is insolvent. Yet many large, profitable businesses report deficits today. My research focused on the fast-food industry, namely McDonald's, Starbucks, Yum! Brands, and Papa John's, to uncover how these deficits came about and what they mean for investors.
ContributorsWorkman, Zachary Ryan (Author) / White, Roger (Thesis director) / Cassidy, Nancy (Committee member) / School of Accountancy (Contributor) / Economics Program in CLAS (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05