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- Member of: ASU Electronic Theses and Dissertations
- Member of: Barrett, The Honors College Thesis/Creative Project Collection
Description
The main goal of this study was to understand the awareness of small business owners regarding occupational fraud, meaning fraud committed from within an organization. A survey/questionnaire was used to gather insight into the knowledge and perceptions of small business owners, while also obtaining information about the history of fraud and the internal controls within their business. Twenty-four owners of businesses with less than 100 employees participated in the study. The results suggest that small business owners overestimate their knowledge regarding internal controls and occupational fraud, while also underestimating the risk of fraud within their own business. In fact, 92% of participants were not at all familiar with the popular Internal Control \u2014 Integrated Framework published by the Committee of Sponsoring Organizations of the Treadway Commission. The results also show that small business owners tend to overestimate the protection provided by their currently implemented controls in regard to their risk of fraud. Overall, through continued knowledge of internal controls and occupational fraud, business owners can better protect their businesses from the risk of occupational fraud by increasing their awareness of fraud.
ContributorsDennis, Lauren Nicole (Author) / Orpurt, Steven (Thesis director) / Munshi, Perseus (Committee member) / Barrett, The Honors College (Contributor) / Department of Information Systems (Contributor) / School of Accountancy (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
Four Souvenirs for Violin and Piano was composed by Paul Schoenfeld (b.1947) in 1990 as a showpiece, spotlighting the virtuosity of both the violin and piano in equal measure. Each movement is a modern interpretation of a folk or popular genre, re- envisioned over intricate jazz harmonies and rhythms. The work was commissioned by violinist Lev Polyakin, who specifically requested some short pieces that could be performed in a local jazz establishment named Night Town in Cleveland, Ohio. The result is a work that is approximately fifteen minutes in length. Schoenfeld is a respected composer in the contemporary classical music community, whose Café Music (1986) for piano trio has recently become a staple of the standard chamber music repertoire. Many of his other works, however, remain in relative obscurity. It is the focus of this document to shed light on at least one other notable composition; Four Souvenirs for Violin and Piano. Among the topics to be discussed regarding this piece are a brief history behind the genesis of this composition, a structural summary of the entire work and each of its movements, and an appended practice guide based on interview and coaching sessions with the composer himself. With this project, I hope to provide a better understanding and appreciation of this work.
ContributorsJanczyk, Kristie Annette (Author) / Ryan, Russell (Thesis advisor) / Campbell, Andrew (Committee member) / Norton, Kay (Committee member) / Arizona State University (Publisher)
Created2015
Description
Samuel Máynez Prince (1886-1966), was a prolific and important Mexican musician. Prince’s musical style followed the trends of the nineteenth-century salon music genre. His compositions include lullabies, songs, dances, marches, mazurkas, waltzes, and revolutionary anthems. Prince’s social status and performances in the famed Café Colón in Mexico City increased his popularity among high-ranking political figures during the time of the Mexican Revolution as well as his status in the Mexican music scene.
Unfortunately there is virtually no existing scholarship on Prince and even basic information regarding his life and works is not readily available. The lack of organization of the manuscript scores and the absence of dates of his works has further pushed the composer into obscurity. An investigation therefore was necessary in order to explore the neglected aspects of the life and works of Prince as a violinist and composer. This document is the result of such an investigation by including extensive new biographical information, as well as the first musical analysis and edition of the complete recovered works for violin and piano.
In order to fill the gaps present in the limited biographical information regarding Prince’s life, investigative research was conducted in Mexico City. Information was drawn from archives of the composer’s grandchildren, the Palacio de Bellas Artes, the Conservatorio Nacional de Música de México, and the Orquesta Sinfónica Nacional. The surviving relatives provided first-hand details on events in the composer’s life; one also offered the researcher access to their personal archive including, important life documents, photographs, programs from concert performances, and manuscript scores of the compositions. Establishing connections with the relatives also led the researcher to examining the violins owned and used by the late violinist/composer.
This oral history approach led to new and updated information, including the revival of previously unpublished music for violin and piano. These works are here compiled in an edition that will give students, teachers, and music-lovers access to this unknown repertoire. Finally, this research seeks to promote the beauty and nuances of Mexican salon music, and the complete works for violin and piano of Samuel Máynez Prince in particular.
Unfortunately there is virtually no existing scholarship on Prince and even basic information regarding his life and works is not readily available. The lack of organization of the manuscript scores and the absence of dates of his works has further pushed the composer into obscurity. An investigation therefore was necessary in order to explore the neglected aspects of the life and works of Prince as a violinist and composer. This document is the result of such an investigation by including extensive new biographical information, as well as the first musical analysis and edition of the complete recovered works for violin and piano.
In order to fill the gaps present in the limited biographical information regarding Prince’s life, investigative research was conducted in Mexico City. Information was drawn from archives of the composer’s grandchildren, the Palacio de Bellas Artes, the Conservatorio Nacional de Música de México, and the Orquesta Sinfónica Nacional. The surviving relatives provided first-hand details on events in the composer’s life; one also offered the researcher access to their personal archive including, important life documents, photographs, programs from concert performances, and manuscript scores of the compositions. Establishing connections with the relatives also led the researcher to examining the violins owned and used by the late violinist/composer.
This oral history approach led to new and updated information, including the revival of previously unpublished music for violin and piano. These works are here compiled in an edition that will give students, teachers, and music-lovers access to this unknown repertoire. Finally, this research seeks to promote the beauty and nuances of Mexican salon music, and the complete works for violin and piano of Samuel Máynez Prince in particular.
ContributorsEkenes, Spencer Arvin (Author) / McLin, Katherine (Thesis advisor) / Feisst, Sabine (Committee member) / Jiang, Danwen (Committee member) / Arizona State University (Publisher)
Created2016
Description
Accounting estimates are developed in a bottom-up fashion; subordinates generate estimates that are reviewed by managers. The anchoring heuristic suggests managers may be highly influenced by subordinates’ initial estimates. However, motivated reasoning theory predicts that reporting incentives will bias managers’ review in favor of estimates that are incentive consistent, and managers will selectively attend to information that supports their preferred conclusion, including their perceptions of the subordinate. Using experimental methods I manipulate the consistency of the subordinate estimate with management reporting incentives, and the narcissistic description of the subordinate. Consistent with motivated reasoning theory, I find that managers anchor on incentive consistent subordinate estimates, regardless of subordinate narcissism, but anchor less on incentive inconsistent subordinate estimates, especially when the estimate comes from a narcissistic subordinate. I also find evidence that managers believe narcissistic subordinates act strategically in their own self-interest, and selectively attend to this belief to adjust away from incentive inconsistent subordinate estimates, but not incentive consistent subordinate estimate. My results reveal two potential weaknesses in the management review process: susceptibility to subordinate anchors, and bias created by reporting incentives.
ContributorsHayes, Matthew J (Author) / Reckers, Philip (Thesis advisor) / Lowe, Jordan (Committee member) / Maksymov, Eldar (Committee member) / Arizona State University (Publisher)
Created2016