Accounting Essays (Examples)
Study Document
The Cost Effectiveness In Cloud Computing Within An Accounting Organization
The Cost Effectiveness of Cloud Computing within an Accounting Organization
Table of Contents
1 Introduction 4
1.1 Background 4
1.2 Significance of the Topic 4
1.3 Research Problem 5
1.4 Research Questions … and their Significance 16
5 Ethical Issues and Methods to Address 17
6 Conclusion 17
Introduction
Background
Corporations of all sizes in the accounting industry, in addition to other industries such as retail, information technology, insurance, and media industries, capitalize on public cloud services. The steadily advancing … public cloud services. The steadily advancing features of the cloud, including infinite and unrestricted storage and powerful analytic tools, system infrastructure software, various accounting applications in addition to enterprise resource management and customer relationship management, play a pivotal role in everyday business operations. Significantly, in the contemporary … management and customer relationship management, play a pivotal role in everyday business operations. Significantly, in the contemporary setting, companies and entrepreneurs……
References
References
Bauer, E., & Adams, R. (2015). Reliability and availability of cloud computing. Hoboken: John Wiley & Sons.
Chang, W. Y., Abu-Amara, H., & Sanford, J. F. (2018). Transforming enterprise cloud services. New York: Springer Science & Business Media.
Chang, V. (Ed.). (2015). Delivery and adoption of cloud computing Services in Contemporary Organizations. IGI Global.
Hsien, W. F., Yang, C. C., & Hwang, M. S. (2016). A Survey of Public Auditing for Secure Data Storage in Cloud Computing. IJ Network Security, 18(1), 133-142.
Jamsa, K. (2016). Cloud computing. New York: Jones & Bartlett Publishers.
Maguire, M., & Delahunt, B. (2017). Doing a thematic analysis: A practical, step-by-step guide for learning and teaching scholars. AISHE-J: The All Ireland Journal of Teaching and Learning in Higher Education, 9(3).
Mehmood, R., Katib, S. S. I., & Chlamtac, I. (2020). Smart Infrastructure and Applications. New York: Springer International Publishing.
Prabhu, C. S. R. (2015). E-governance: concepts and case studies. New Delhi: PHI Learning Pvt. Ltd.
Study Document
Agency Theory
… purpose of this paper is to carry out an independent review of the literature on agency theory as it applies to decision-making in accounting, describing and explaining three important ways in which agency theory might impact decisions made in a company in relation to the recording and … theory might impact decisions made in a company in relation to the recording and presentation of financial information.
Agency Theory & Decision-Making in Accounting
There are important ways in which agency theory might have an effect on decisions that are made by a company in association with ……
References
References
Ballwieser, W., Bamberg, G., Beckmann, M. J., Bester, H., Blickle, M., Ewert, R., ... & Gaynor, M. (2012). Agency theory, information, and incentives. Springer Science & Business Media.
Bou?ková, M. (2015). Management accounting and agency theory. Procedia Economics and Finance, 25, 5-13.
Eisenhardt, K. M. (1989). Agency theory: An assessment and review. Academy of management review, 14(1), 57-74.
Healy, P. M. (2005). Financial Reporting Problems at Molex, Inc.(A). Harvard Business School.
Larcker, D. F., & Tayan, B. (2007). Executive Compensation at Nabors Industries: Too Much, Too Little, or Just Right?. Rock Center for Corporate Governance at Stanford University Case Teaching No. CG-05.
Mitnick, B. M. (2015). Agency theory. Wiley encyclopedia of management, 1-6.
Scott, W. R., & O\\\\\\'Brien, P. C. (2003). Financial accounting theory (Vol. 3). Toronto: Prentice Hall.
Tearney, M. G., & Dodd, J. (2009). Accounting theory. H. I. Wolk (Ed.). New York: Sage.
Study Document
Banking Industry Crimes
...Accounting Financial Crimes, Fraud, and Investigation
The banking sector is a critical part of a country’s economy. This is more so the case given that it is actively involved in the holding as well as management of diverse financial assets and the coordination of financial activities for the various other economic sectors. Although at the core of banking is holding of financial assets, other key activities include, but they are not limited to, commercial and personal banking services, insurance, etc. In that regard, therefore, banks happen to be one of the most sensitive sectors in an economy. Bank managers have a responsibility to ensure that all the regulatory standards are observed. Further, they also have a responsibility to ensure that the interests of various stakeholders in the banking sector are secured. The key stakeholders, from the perspective of a bank institution are inclusive of the government and the various regulatory agencies,……
References
References
Albrecht, W.S., Albrecht, C.C., Albrecht, C.O. & Zimbelman, M.F. (2008). Fraud Examination (3rd ed.). Mason, OH: Cengage Learning.
Dionne, B. (2020). Regions Bank Teller Accused of Stealing Customer Identities Faces Felony Charges. Retrieved https://www.wbrc.com/2020/01/30/regions-bank-teller-accused-stealing-customer-identities-facing-felony-charges/
Golden, T.W., Skalak, S.L. & Clayton, M.M. (2006). A Guide to Forensic Accounting Investigation. Hoboken, NJ: John Wiley & Sons.
Krancher, M., Riley, R. & Wells, T.J. (2010). Forensic Accounting and Fraud Examination. Hoboken, NJ: John Wiley & Sons.
Singleton, T.W., Singleton, A.J. & Bologna, R.J. (2006). Fraud Auditing and Forensic Accounting (3rd ed.). Hoboken, NJ: John Wiley & Sons.
Zagaris, B. (2010). International White Collar Crime: Cases and Materials. New York, NY: Cambridge University Press.
Study Document
Net Worth Theory And Corporate Fraud
Danske Bank's Money Laundering Scandal
Madinger (2006) points out that the net worth method is among the most common used in accounting forensics when it comes to detecting illegal income, such as by way of money laundering. The case of Danske Bank and its money … the foundation for proceeding into the next stage of investigation (Madinger, 2006).
This phase starts by looking at assets valued at cost without accounting for depreciation or appreciation. With Danske, “the Estonian branch generated 11 per cent of Danske’s total profits before tax that year, despite only … for depreciation or appreciation. With Danske, “the Estonian branch generated 11 per cent of Danske’s total profits before tax that year, despite only accounting for 0.5 per cent of the bank’s assets” (Milne & Winter, 2018). In other words, assets were not aligning with income. Because 99% … bank’s customers were non-Estonian customers, it was another……
References
References
IRS. (2017). Retrieved from https://www.irs.gov/irm/part9/irm_09-005-009
Madlinger, J. (2006). Money laundering: A guide for criminal investigators. CRC Press.
Milne, R. & Winter, D. (2018). Danske: anatomy of a money laundering scandal. Retrieved from https://www.ft.com/content/519ad6ae-bcd8-11e8-94b2-17176fbf93f5
Schwab, R. D. (1961). The Civil Aspects of the Net Worth Method. Wm. & Mary L. Rev., 3, 65.
Study Document
Understanding The Factors Affecting The Success Of Credit Risk In
...Accounting Introduction
The banking business sector is enormously impacted by the perceptive and imperceptive factors in an intensely competitive environment. In recent times, this competition has stiffened all the more with the advancement of globalization. In each regard of their business operations, banks ought to take effective measures in order to diminish risk by pinpointing the prospective causes based on real-world circumstances. Imperatively, the banking sector is deemed to be a significant source of financing for several companies and entrepreneurs. In the past decade, there have been dramatic changes concerning the management of risk in the banking industry. Progressively more financial institutions and managers have augmented the focus on the significance of risk management. In delineation, risk management encompasses the practice of identifying, assessing and listing of risks followed by organized and cost-effective application of resources to curtail, supervise and control the probability and influence of disastrous events or to capitalize……
References
References
Bhattarai, Y. R. (2016). Effect of credit risk on the performance of Nepalese commercial banks. NRB Economic Review, 28(1), 41-64.
Das, A. and Ghosh, S. (2007). Determinants of Credit Risk in Indian State-owned Banks: An Empirical Investigation. Economic Issues, 12(2): 48-66.
Derelio?lu, G., & Gürgen, F. (2011). Knowledge discovery using neural approach for SME’s credit risk analysis problem in Turkey. Expert Systems with Applications, 38(8), 9313-9318
Garr, D. K. (2013). Determinants of credit risk in the banking industry of Ghana. Developing Country Studies, 3(11), 64-77.
Gizaw, M., Kebede, M., & Selvaraj, S. (2015). The impact of credit risk on profitability performance of commercial banks in Ethiopia. African Journal of Business Management, 9(2), 59-66.
Johnson, B., & Christensen, L. (2008). Educational research: Quantitative, qualitative, and mixed approaches. New York: Sage.
Kithinji, A. M. (2010). Credit risk management and profitability of commercial banks in Kenya. (Doctoral dissertation, University of Nairobi).
Limam, I. (2001). Measuring technical efficiency of Kuwaiti banks. Kuwait: Arab Planning Institute.
Study Document
Challenges In Management Facing Transformational Leaders Service
Annotated bibliography: Management and Accounting Challenges facing Transformational Leaders: Service and Technology
Carreiro, H., & Oliveira, T. (2019). Impact of transformational leadership on the diffusion of innovation in ……
References
References
Al Ahmad, S., Easa, N. F., & Mostapha, N. (2019). The Effect of Transformational Leadership on Innovation: Evidence from Lebanese Banks. European Research Studies Journal, 22(4), 215-240.
Aldholay, A. H., Isaac, O., Abdullah, Z., & Ramayah, T. (2018). The role of transformational leadership as a mediating variable in DeLone and McLean information system success model: The context of online learning usage in Yemen. Telematics and Informatics, 35(5), 1421-1437.
Carreiro, H., & Oliveira, T. (2019). Impact of transformational leadership on the diffusion of innovation in firms: Application to mobile cloud computing. Computers in Industry, 107, 104-113.
Zappalà, S., & Toscano, F. (2019). Transformational leadership and innovation adoption: Is there a moderation role of personal initiative and job control?. Psychologica, 119.
Zhang, Y., Zheng, J., & Darko, A. (2018). How does transformational leadership promote innovation in construction? The mediating role of innovation climate and the multilevel moderation role of project requirements. Sustainability, 10(5), 1506.
Study Document
Globalization Of Insurance
… also among the regulatory agencies tasked with overseeing these markets and the rules that are meant to govern them in their practices of accounting and reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are two examples of regulatory bodies tasked with overseeing accounting…[break]…just that. The problem that occurred in the subprime crisis was the result of an outcome that went back to the FASB’s desire to … in the subprime crisis was the result of an outcome that went back to the FASB’s desire to serve the needs of economics, accounting and finance all the same time (Flegm, 2008): “The problem developed because of the conflict between economics, accounting and finance—and the education of accountants. All three fields are vital to running a company but each has its place. In what some … needs of all three fields at the expense of manager……
References
References
Egan, M. (2018). Tax cut triggers $437 billion explosion of stock buybacks. Retrieved from https://money.cnn.com/2018/07/10/investing/stock-buybacks-record-tax-cuts/index.html " target="_blank" REL="NOFOLLOW">
Study Document
Cyber Crime IT Security Auditing
...Accounting Abstract
Cybercrime, data breaches, and fraud represent evils that significantly threaten businesses. Companies have, in the past, lost much to these crimes and, hence, must come up with plans to prevent such future occurrences. In this paper, the processes information technology security audits entail and how such audits enhance organizational IT security will be dealt with. According to research on the subject, IT security auditing constitutes a significant step in the safeguarding of corporate data against cybercrime, data breaches, and fraud. It must be performed from time to time in the form of a methodical analysis by an outside specialist on compliance, for identifying any chinks in the armor of the company's information technology system.
Introduction
ICT advancements have meant the availability of vast quantities of data, which also creates considerable risks to the data itself, computer systems, and critical infrastructures and operations it supports. Despite developments in information security,……
References
References
Almatari, O. and Helal, I., and Mazen, S., and El Hennawy, S. (2018). \\\\\\"Cybersecurity Tools for IS Auditing.\\\\\\" The 6th International Conference on Enterprise Systems, At Limassol, Cyprus 10.1109/ES.2018.00040.
Davis, W. S., & Yen, D. C. (Eds.). (2019). The information system consultant\\\\\\'s handbook: Systems analysis and design. CRC press.
Diamantopoulou, V., Tsohou, A., & Karyda, M. (2019). From ISO/IEC 27002: 2013 Information Security Controls to Personal Data Protection Controls: Guidelines for GDPR Compliance. In Computer Security (pp. 238-257). Springer, Cham.
Khan, M. (2017). Computer security in the human life. International Journal of Computer Science and Engineering (IJCSE), 6(1), 35-42.
Lenghel, R. D., & Vlad, M. P. (2017). INFORMATION SYSTEMS AUDITING. Quaestus, (11), 178.
Manaseer, S., & Alawneh, A. (2019). ON CYBERSECURITY AUDITING AWARENESS: CASE OF INFORMATION AND COMMUNICATION TECHNOLOGY SECTOR. International Journal of Computer Science and Information Security (IJCSIS), 17(7).
Suduc, A. M., Bîzoi, M., & Filip, F. G. (2010). Audit for information systems security. Informatica Economica, 14(1), 43.
Study Document
What Business Entity Structure Should Be Used
...Accounting The company should operate as a C corporation. There are a few reasons for this choice of business structure. As a sole proprietorship, Bob faces a number of challenges, including the reality that his legal downside includes his personal property. Maintaining his business as a sole proprietorship will also have tax and timing implications for when he wants to pass the business on to his daughter. Therefore, the sole proprietorship should be a non-starter. He has the option of S and C corporations, and there are specific implications for each of these.
An S corporation elects to “pass corporate income, losses, deductions and credits through to their shareholders for federal tax purposes” (IRS.gov, 2020). The company is eligible to be an S corporation, as it meets the criteria that the IRS has laid out. One of the risks, however, is in the transfer of ownership to Mandy, in particular if……
References
References
IRS.gov (2020) S corporations. Internal Revenue Service. Retrieved April 12, 2020 from https://www.irs.gov/businesses/small-businesses-self-employed/s-corporations
Morah, C. (2020) Accrual accounting vs cash basis accounting: What’s the difference? Investopedia. Retrieved April 12, 2020 from https://www.investopedia.com/ask/answers/09/accrual-accounting.asp
SBA.gov (2020) Selling a small business and succession planning for small business. Small Business Association. Retrieved April 12, 2020 from https://www.sba.gov/sites/default/files/files/PARTICIPANT_GUIDE_SELLING_SUCCESSION_PLANNING.pdf
Study Document
Shareholder Vs Stakeholder Theory
...Accounting Introduction
Milton Friedman’s quote gets to the heart of the conflict between shareholder theory vs. stakeholder theory. Shareholder theory posits that a corporation’s sole responsibility is to maximize the return on investment (ROI) for shareholders. Stakeholder theory posits, on the other hand, that a company owes a duty to all stakeholders (not just shareholders)—members of the community, workers, consumers; in short, anyone who is part of or who is impacted in some way by the company. The question is: Do corporations exist only to serve the interests of shareholders or do they also have a responsibility to serve stakeholders as well? This paper will answer that question by looking at the nature and essence of business social responsibility from the standpoint of the four major sources of ethical values in business: Law, Culture, Philosophy, and Religion. It will show that in today’s business environment, stakeholder theory needs to be pursued……
References
References
Augustine. (n.d.). Commentaries on Sermon on the Mount. http://www.newadvent.org/fathers/16011.htm
Chen, J. (2019). Market Milestones as the Bull Market Turns 10. Retrieved from https://www.investopedia.com/market-milestones-as-the-bull-market-turns-10-4588903
Egan, M. (2018). Tax cut triggers $437 billion explosion of stock buybacks. Retrieved from https://money.cnn.com/2018/07/10/investing/stock-buybacks-record-tax-cuts/index.html " target="_blank" REL="NOFOLLOW">
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