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Accounting Theses and Dissertations

Theses/dissertations from 2023 2023.

The Rise of Text Analysis: Using Machine Learning to Explain the Variation in Going Concern Accuracy , Yimei Zhang

Theses/Dissertations from 2017 2017

Applying the Theory of Planned Behavior to Influence Auditors' Knowledge-Sharing Behavior , Xu Cheng

Theses/Dissertations from 2015 2015

Retail Investors' Perceptions of Financial Disclosures on Social Media: An Experimental Investigation Using Twitter , Neal Michael Snow

Does the Format of Internal Control Disclosures Matter? An Experimental Investigation of Nonprofessional Investor Behavior , Amanuel Fekade Tadesse

Theses/Dissertations from 2013 2013

Do Changing Reference Levels affect the Long-Term Effectiveness of Incentive Contracts? , Lee Michael Kersting

Theses/Dissertations from 2010 2010

The Effects of Directional Audit Guidance and Estimation Uncertainty on Auditor Confirmation Bias and Professional Skepticism When Evaluating Fair Value Estimates , Norma R. Montague

Theses/Dissertations from 2009 2009

Mitigating Escalation of Commitment: An Investigation of the Effects of Priming and Decision-Making Setting in Capital Project Continuation Decisions , Ann C. Dzuranin

Understanding and Improving Use-Tax Compliance: A Theory of Planned Behavior Approach , Christopher Robert Jones

Theses/Dissertations from 2008 2008

Detecting Financial Statement Fraud: Three Essays on Fraud Predictors, Multi-Classifier Combination and Fraud Detection Using Data Mining , Johan L. Perols

Performance and Perception: An Experimental Investigation of the Impact of Continuous Reporting and Continuous Assurance on Individual Investors , Anita Reed

The Effect of Multidimensional Information Presentation on the Effectiveness and Efficiency of a Spatial Accounting Judgment , John K. Tan

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Accounting theses and dissertations.

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Human-Interaction-based Information and Managerial Learning from Stock Prices: Evidence from the COVID-19 Pandemic Park, Seyoung ( University of Oregon , 2024-01-10 ) Despite growing evidence managers learn information from stock prices that guide their investment decisions, the forms of information that underlie this learning mechanism are not well understood. This paper explores whether ...
The Effect of SEC Staff Diversity on Investigation Decisions Gabrielsen, Lance ( University of Oregon , 2024-01-09 ) I explore how ethnic and gender diversity at the Securities and Exchange Commission (SEC) affects its investigation decisions. Employing a novel dataset of SEC employees, I find a positive association between SEC office-level ...
Ultimate Beneficial Ownership Disclosure Regulation and the Real effects of Investment: A Cross-Country Analysis Berry, Erica ( University of Oregon , 2023-03-24 ) In this study, I examine whether laws mandating disclosure of ultimate beneficial ownership of entities influence outbound foreign direct investment activities. The secrecy provided by anonymous companies allows the ...
Do Private Tax Disclosures Affect the Quality of Public Financial Reporting? Wu, Juan ( University of Oregon , 2022-10-04 ) This study investigates whether increased private tax disclosures have implications for the quality of public financial reporting in the context of Schedule UTP. In terms of the predictive value of tax reserves, I find ...
Do Financial Analysts Influence Employee Treatment? Evidence from a Natural Experiment Abdulsalam, Khaled ( University of Oregon , 2022-02-18 ) I examine the influence of financial analysts on firms’ treatment of employees. I apply a unique setting by implementing a difference-in-differences design around brokerage mergers as an exogenous shock to analyst coverage. ...
Taxes and the Use of Subjectivity in Executive Bonus Plans Fox, Zackery ( University of Oregon , 2021-09-13 ) In this study, I examine whether taxes influence the design of executive compensation incentives. Recently, the Tax Cuts and Jobs Act (TCJA) removed the requirement that bonus plans be tied to objective and verifiable ...
Do Managers Respond to Tax Avoidance Incentives by Investing in the Tax Function? Evidence from Tax Departments Li, Zhongyang (John) ( University of Oregon , 2021-04-27 ) While prior literature examines the role of incentives in motivating top managers to engage in corporate tax avoidance, there is little evidence on the specific actions that managers take in response to these incentives. ...
Are Critics Right About Quarterly Earnings Guidance? An Examination of Quarterly Earnings Guidance and Managerial Myopia Quinto, Claire ( University of Oregon , 2020-09-24 ) I examine the claim that managers who issue quarterly earnings guidance sacrifice long-term value to enhance short-term performance, i.e., that quarterly earnings guidance encourages myopic behavior. I find that quarterly ...
Does the Diversification of Tax Strategies affect Tax Risk? Krieg, Kimberly ( University of Oregon , 2019-09-18 ) I investigate the effect that the number of different tax strategies employed by a public company has on the relation between measures of corporate tax avoidance and measures of risk. Prior studies have generally failed ...
The Interaction of Incentive and Opportunity in Corporate Tax Avoidance: Evidence from Financially Constrained Firms Wu, Kaishu ( University of Oregon , 2018-09-06 ) I hypothesize and find that the variation in corporate tax avoidance is jointly determined by firms’ incentive and opportunities to avoid taxes. Specifically, the positive relation between financial constraints (my proxy ...
Individual Executive Characteristics and Firm Performance: Evidence from CEO Narcissism Perez, Rebeca ( University of Oregon , 2017-09-06 ) Narcissism refers to persistent feelings of grandiosity, a need for admiration, and a lack of empathy (American Psychiatric Association 2013). The literature has found narcissism to be associated with individuals making ...
How does the stock market respond to R&D cuts used to manage earnings? Li, Zhaochu ( University of Oregon , 2016-10-27 ) Prior research shows returns are positive when firms meet or beat analysts’ consensus forecasts but negative when firms miss. Past studies also show managers frequently cut R&D expenses in order to meet the ...
Financial Accounting Standards, Audit Profession Development, and Firm-Level Tax Evasion Williams, Brian ( University of Oregon , 2016-02-23 ) In this study I investigate the relation between (1) country-level financial accounting standards and audit profession development and (2) firm-level tax evasion. I investigate this relation using a confidential dataset ...
Top Management Team Functional Diversity and Management Forecast Accuracy Wang, Shan ( University of Oregon , 2015-08-18 ) Prior literature documents that the diversity of top management team (TMT) functional experiences enhances firm performance through its effect on information processing and sharing between team members. In this study, I ...
Private Litigation as a Regulator of Accounting Standards Cutler, Joshua ( University of Oregon , 2015-08-18 ) I examine the impact of the trend of private class actions targeting alleged violations of generally accepted accounting principles (GAAP). I document the specific allegations in GAAP lawsuits and find that allegations ...
Equity Valuation of Modern Master Limited Partnerships Mandell, Aaron ( University of Oregon , 2015-08-18 ) Using a sample of 57 master limited partnerships (MLPs) formed from corporate assets between 1982 and 2011, I examine the share price effects on parent corporations from forming MLPs. Specifically, I compare announcement ...
The Role of Taxes in Foreign Earnings Management: Implications for Pricing of Foreign Earnings Huang, Jingjing ( University of Oregon , 2014-09-29 ) U.S. multinational corporations are well known for shifting income to low tax foreign subsidiaries to avoid U.S. income tax. Yet little is known about how multinational corporations opportunistically use low tax foreign ...
Do Financial Expert Directors Affect the Incidence of Accruals Management to Meet or Beat Analyst Forecasts? Hsu, Pei Hui ( University of Oregon , 2013-10-03 ) Evidence that firms adjust accruals to just meet or beat analyst forecasts is pervasive. However, the implications for earnings quality are not clear. Managers can use this practice either to mislead investors, resulting ...
The Effect of Managerial Reputation on Corporate Tax Avoidance Kim, Jin Wook ( University of Oregon , 2012 ) Prior literature suggests that tax avoidance is an effective way to enhance firm value. However, there appears to be considerable cross-sectional variation in tax avoidance, and it is not clear why some firms do not take ...
Why Do Acquirers Manage Earnings Before Stock-for-Stock Acquisitions? Tran, Nam D. ( University of Oregon , 2011-06 ) In this dissertation, I examine whether high disclosure costs explain why acquirers manage earnings before stock-for-stock acquisitions. Because stock-for-stock acquirers use their own shares to pay for targets' shares, ...

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UKnowledge > Gatton College of Business and Economics > Accountancy > Theses & Dissertations

Theses and Dissertations--Accountancy

Theses/dissertations from 2023 2023.

Using Unconscious Thought to Improve Evaluations of Complex Accounting Estimates , Blake Holman

LANGUAGE MATTERS: EVALUATING HOW LINGUISTIC AND VISUAL DIFFERENCES IN FINANCIAL DOCUMENTS IMPACT FINANCIAL REPORTING IN HOSPITALS , Alicia Irwin

EXPERIMENTAL EVIDENCE OF ASYMMETRIC COST BEHAVIOR: THE EFFECTS OF DECISION HORIZON AND INCENTIVE CONTRACTS ON PRODUCTION DECISIONS , Sohee Kim

SOCIAL TIES ACROSS AUDIT OFFICES AND AUDIT QUALITY , Wenyin Li

Theses/Dissertations from 2022 2022

FORWARD-LOOKING DISCLOSURES AND ACCOUNTING INFORMATION IN EQUITY CROWDFUNDING FIRMS , Evisa Bogdani

An Experimental Investigation of Auditors' Evidence Evaluation and Work Ownership in a Compartmentalized Test of Details Setting , Christopher Pearson

Theses/Dissertations from 2021 2021

CRITICAL AUDIT MATTERS REQUIREMENTS AND AUDITOR REPORTING BEHAVIOR: EARLY U.S. EVIDENCE , Valbona Sulcaj

RELIANCE ON ALGORITHMIC EVIDENCE: THE JOINT INFLUENCE OF MEASUREMENT UNCERTAINTY AND ALGORITHM ADAPTABILITY , Jenny Ulla

Earnings Conference Calls and Lazy Prices , Chuancai Zhang

Theses/Dissertations from 2020 2020

ANALYSTS’ EPS FORECAST REVISIONS AFTER REPURCHASE ANNOUNCEMENTS , Meng Huang

Theses/Dissertations from 2019 2019

BINARY BRIGHT-LINE DECISION MODELS FOR GOING CONCERN ASSESSMENT: ANALYSIS OF ANALYTICAL TOOLS FOR BANKRUPTCY PREDICTION CONSIDERING SENSITIVITY TO MATERIALITY THRESHOLDS , Sid Bundy

WAGE DISPARITY IN THE ACCOUNTING PROFESSION AND INFORMATION QUALITY , Russell Williamson

Theses/Dissertations from 2018 2018

CFO CHARACTERISTICS, MARKET REACTION, AND SUBSEQUENT PERFORMANCE , Xinlei Zhao

Theses/Dissertations from 2017 2017

The Effect of Control Source and Control Framing on Employee Effort , Pinky Rusli

The Usefulness of Climate Change Risk Disclosure: Evidence from SEC FR-82 , Chong Wang

Theses/Dissertations from 2016 2016

FIRMS’ NON-RELIANCE JUDGMENT, RESTATEMENT VENUE CHOICE, AND LITIGATION RISK , Keunho Philip Chung

An Experimental Investigation of the Effects of Contract Frame and Discretion in Performance Evaluation on Effort , Robert Ewing

How The Prospect of Fault Influences Managers' Compliance , Matthew T. Sooy

Theses/Dissertations from 2015 2015

WHAT DO AUDITORS PROMISE THEIR GOVERNMENTAL AUDIT CLIENTS? WHAT DO GOVERNMENTAL AUDIT CLIENTS WANT? AUDIT PROPOSAL EVIDENCE FROM GOVERNMENTAL AUDIT PROCUREMENT PROCESSES , Yu-Tzu Chang

Theses/Dissertations from 2013 2013

THE EFFECT OF INCREASED AUDIT DISCLOSURE ON INVESTORS' PERCEPTIONS OF MANAGEMENT, AUDITORS, AND FINANCIAL REPORTING: AN EXPERIMENTAL INVESTIGATION , Marcus M. Doxey

THE EFFECT OF AUDITORS’ ASSESSMENT OF INTERNAL CONTROL OVER FINANCIAL REPORTING ON AUDIT FEES, COST OF DEBT AND NET COMPLIANCE BENEFIT , Hongmei Jia

Theses/Dissertations from 2012 2012

A Closer Look at Firm--Group "Closeness" , Jonathan Ross

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11.The Effectiveness of the Accounting Information System

Related Papers

Alexander Decker

Farid Wajdi

Shahnaz Nayebzadeh

Quocte Ketoan

— Nowadays Enterprise Resource Planning System (ERP) plays a vital role in the business environment. It could be considered as a competitive advantage for firms. On t h e other hand, t h e quality of accounting information is a critical issue for the decision makers. In this study, we investigate whether ERP Systems Implementation has effects on the relevance of accounting information by measuring timeliness, feedback value, and predictive value of accounting information. The analysis shows that ERP System's existence has a positive effect on the relevance of accounting information. This finding has been achieved by distributing questionnaires to the decision makers in 115 firms consisting of 90 ERP system adopters and 35 non-adopters.

Ismayanti Adytia

This study aimed to examine the effect of enterprise resource planning systems on the management control systems, the quality of accounting information, financial performance and nonfinancial performance. In addition, this study also examines the effect of enterprise resource planning system on the performance of financial and non-financial performance with management control system as an intervening variable. The data were collected by distributing questionnaires by purposive sampling to the respondents. While respondents are middle managers, with a total of 54 respondents. Data were analyzed using SEM to help SmartPLS version 1.0. The results of this study revealed that the enterprise resource planning system effect on management control system, the quality of accounting information, performance of financial and nonfinancial performance. Be expected this research may help other researchers who use the same topic in completing these findings in the field of accounting for the progress and research in the future as reference material and material consideration or comparison in doing research. For further research is expected to lead to the improvement of adding a variable external factors such as accounting information systems, management information systems, etc., which of these variables can affect the performance.

Morteza Ramazani

IJAR Indexing

With ever changing global scenario in business sector, uses of ERP (Enterprise resource Planning) to cut down on accounting cost have gained a rapid growth. Not only large enterprises, but medium as well as small enterprises have gone on the path of ERP implementations. Using an ERP in your accounting, not only cuts down the time consumption in maintaining accounting records, but also helps in managerial accounting and decision making with ready to use real time data on click of a button. This paper has been analyzed on impact of ERP implementations on the management accounting process on different kinds of industries. Previous study talks about many references to factors underlining successful ERP implementations with reference to plummeting management accounting decision making burden. Multiple regression analysis has been done on the basis of factors and methods of management accounting extracted from review of literature. The focus of this paper is to give a scenario for further research with respect to impact on management accounting as a result of ERP implementations.

Siamak N. Soudani

Management and Administrative Sciences Review ISSN: 2308-1368

This research has been conducted to evaluate the effect of implementing ERP systems on relevance of accounting data and the subsequent effect of accounting data relevance (with a special emphasis on timing) on financial reporting quality (with a special emphasis on the quality of accruals). For this purpose, samples selected from Tehran Stock Exchange data in 1387-1391 time spanusing systematic sampling method. Then, the collected data were processed and analyzed with appropriate accounting data relevance and financial reporting quality theories. The results of regression models showed that there is a significant relationship between the relevance of accounting data and the financial reporting quality in a way that increased delay of reporting, would decrease the earnings management. Moreover, the implementation of ERP has a significant relationship to the relevance of accounting data and its application on Iran’s stock enterprises has increased the reporting delay.

haleem atham

This study's main objective is to examine the mediating effect of accounting practices between AIS in ERP environment and firm performance of listed companies in Sri Lanka. AIS has two main dimensions, such as ERP System Quality and Accounting information Quality(ACIQ). The total population of the study consist of 295 companies. A random sampling method was applied, and 217 companies were used as a sample for this study. Amos 23 version was used as an instrument to analyze the data, and the structural equation model was applied to test the path relationship of the constructs. The study shows that ERP system quality and ACIQ have a statistically significant influence with Accounting practices and firm performance, while accounting practices have a significant influence with firm performance. In addition to this, accounting practices have a significant mediating effect between AIS and firm performance. IS managers and accounting professionals can use the finding and also should pa...

The List of 70 Accounting Thesis Topics for Students

Accounting describes the process of recording and consolidating financial transactions in business. It involves analyzing, reporting, and summarizing financial transactions to organizations, businesses, tax agencies, and regulators. This is usually presented via a financial statement, a concise summary of all the financial dealings over a stipulated period. It provides clear documented information of a company’s operations, cash flow, and present financial standing. High accounting standards improve the credibility of financial statements. These financial statements can range from cash flow statements, income statements, loss statements, balance sheets, etc. This constant and customary method of financial reporting enables shareholders and other beneficiaries of a business to examine the performance of the said business.

Accounting Thesis For Students

Accounting research topic ideas, topics for accounting thesis, interesting accounting topics for your paper, accounting research questions, accounting dissertation topics, research papers topics on accounting, financial topics to write about.

Accounting is essential for majorly business and management students. They start the basics of the subject in their lower levels, and some progress to further the subject in their higher studies. During this period of education, there will come a time they will require accounting topics for the thesis. They will need to focus on all the elements of the thesis in accounting and compile topics that will suit their interests.

Accounting thesis topics for students are tailored towards a particular aspect of the profession. In this manner, picking an accounting thesis topic and nurturing it will be based on your stage of education, be it an undergraduate, master’s, or PhD level.

Usually, there are areas of improvement and weaknesses in the world of finance. These errors are often the birth of research and analysis to create accounting research paper topics, buying a dissertation , or thesis topics in finance for students.

Trying to focus on many problems at a time can make you not finish your research topic in accounting at the appointed time. As a student, this is one error you want to avoid.

Naturally, you cannot master all the accounting subjects with the same ease. Hence, focus on the ones your strength resides in and discard the ones that posed a certain level of difficulty during the study. This is an important tip and recommendation when picking accounting topics for research. Here are some good examples of accounting research topics ideas.

Accounting origin
The Ethics of Accounting and Its Relevance in The Society
Company structure influence on Accounting
Information Systems For Accounting
Accounting and Taxes
Accounting as Relates to Personal Finance
Profit Management
Financial Markets and Accounting
Accounting Methods Applied Throughout History
The Age of Virtual Accountants

Accounting thesis topics for accounting students can be chosen according to the interests, and strengths each student shows in a certain period of their education. This can involve multiple accounting research paper topics, with the student now being left to choose the one they master more appropriately.

Usually, companies have weaknesses in different areas, it is a case of whether they are notable. When trying to pick accounting research topics as an undergraduate, you should focus on a singular problem and view it from various angles of prescriptive solutions.

Inventories of Merchandise
System Control and Inventory Management
Manual of Different Accounting Principles
International Financial Reporting Standards of Negligible Assets
Procedures for Adopting Financial Reporting Standards
Tax Culture as a Method of Keeping Companies in Check
Accounting Guidelines of a Business
Management Accounting Research
Automation of Accounting Processes and Its Effects on Businesses
Data Technology in Accounting Functions

These accounting topics come in forms that pique the interest of accountants and everyday business people. It should be bold, descriptive, and tally with a trending and important issue in all areas that concern the accounting sector. Getting topics like these are not as easy as you would imagine. It usually takes broad-spectrum research and paying rapt attention to business accounting flaws or potential problems.

Modern Techniques of Debt Management
Latest Technologies in Digital Accounting
Fundamental Forensic Accountancy Skills
Importance of Fast Information Integration for Modern Accounting
Analysis and Design Risk in Accounting Systems
Accounting Management and Financial Markets
Issues in Implementation of Theoretical Accounting Processes in Applied Accounting
Strategies to Make Organizational Finances Transparent
Offshore Accounting Processes
Significance of Financial Markets in Different Economies

When looking for accounting research topics ideas, determining the reason behind the question is the most challenging and vital decision in writing topics for accounting research papers. This difficulty arises because the foundation of your entire accounting topic depends on that one question.

Getting it wrong or mixing up the wrong statements can greatly impair the direction of your accounting topic for a research paper. Some good accounting research questions include:

How to Investigate Forensic Accountancy?
How to Avoid Debt Growth in Businesses?
The Process of Making Accurate and Informed Accounting Decisions?
How Does Culture Influence the Accounting System?
Steps to Follow to Become a Certified and Chartered Accountant?
How to Discover Effective Accounting Systems for Accountants?
When Do You Need to Hire Personal Accountants?
What are the limitations of digital Technology Evolution for the Accounting Niche?
What Factors Facilitated the 2008 Worldwide Financial Crisis?
What are the Processes Involved in Tax Assessment in Organizations?

In choosing an accounting topic for a project, you need to pick a topic that interests you, writing becomes easy and fast when you do. You can seek out simple accounting research topics if that’s what you can handle, or you could go for current accounting topics and interesting topics in finance.

However you choose to make that decision is up to you, but whatever topics you eventually come up with must not be vague or narrowly written. There should be a balance. Finally, you should extensively research and review your dissertation topic before making your topic decision. Having all these in mind, let’s look at some project topics on accounting.

Quality in Quantitative Management Accounting Research
Management Accounting and Supply Chain Strategy
Notable Trends in Business Research and Accounting Finance and Management Control
Effect of Auditing On Financial Reporting
Importance of Fraud Detection in a Digital Environment
The Globalization of Auditing Standards- an investigative analysis
Studying the Effects of Intellectual Capital on the Development of Large Industries
Tax Legislation in Freelance Businesses
Critical Analysis of the Effects of Small Business Budgeting on Tertiary Institutions

Research papers on accounting involve a great deal of interest in the subject matter being researched. The aim is to enlighten and provide analytical detail to the readers. Also, in choosing a research paper topic, you should aim to acquire your readers’ attention.

This can be achieved by having sound knowledge of the research topic and gathering relevant information to explain the research better. Here are some good examples of accounting topic research papers.

A Review on Government Management Accounting: Research in 2022
Business Correspondence Analysis: Its Application in Management Accounting Research
The Conceptual Framework of Strategic Management Accounting
Meaning of Accounting Theories for Business
What Impact Does Accounting Information Systems Have on Business Performance?
Best Accounting Practices for Online Businesses
Problems with the Normative Theory of Accounting
Implementation of the International Public Sector Accounting Standards Board in the University System
The Relationship between Public Sector Expenditure Accounting and Infrastructural Development
Application of Accounting Standards in Critical Business Processes of Financial Conglomerates.

In the world of finance, various improvements are to be made with various issues that need solving. Highlighting the need for change and evolution brings about the intention of addressing these issues.

With the inception of digital currencies, new online databases for recording and carrying out financial transactions, there is a wealth of financial discussions to be had. With this fact also comes greater financial issues that need attention. Some eye-opening financial topics you can write about to address some financial systems include:

Need for Accounting Technology
Issues of Financial Ethics
How to Develop and Improve Financial Systems
Perspectives on Earnings Management
Effective Methods of Tax Reduction for Organizations
Role of Financial Markets in Accounting Management
Methods of Preventing Financial Fraud
What you should know about the Goldman Sachs Securities Fraud Case
Commodities in Financial Markets
Effect of External Factors on Cash Flow

Wrapping up

Accounting thesis topics for students are nearly limitless. Not only with the issues that need solving or understanding, but the different facets of accounting that the world currently operates on that’s why many students are looking for help who will write my thesis , we have good news for such students because we have been doing this for a long time. This gives room for continuous enlightening and improvement due to the various areas accounting comes in contact with. There is the realm of management accounting, auditing, tax accounting, bookkeeping, online accounting, and many more. With the different list of accounting topics and thesis topics suggested, you can pick out any of them and chart your course to become a great accountant in the future.

Accountancy Bachelor's Thesis

Theses/dissertations from 2023 2023.

An assessment of e-wallet adoption among the finance employees of selected Philippine government agencies , Janina Mae E. Aborot, Ryan Joshua M. Dela Rosa, Donna Mae A. Galang, and Patricia Marie G. Pabello

The determinants of profitability of all publicly listed construction companies in the ASEAN-5 from the years 2019-2021 , Elian Justin Acierto, Mark Christian Lim, Ron Miguel Rivera, and Palm Eric Rosario

Building a sustainable future through taxation: Examining the effect of taxation on the achievement of sustainable development goals (SDGs) in developed and developing countries in Asia and Europe , Danielle D. Aguirre, Ma. Josenie Kate U. Dellova, Alyssa Rose M. Pascua, and Kurt Zyvyl M. So

Exploring the susceptibility of fraudulent financial reporting among government-owned and/or controlled corporations in the Philippines using fraud risk factors with the moderating effect of corporate governance , Lorian Aliana Polintan Alcaraz, Abbygail Cuevas Condenuevo, Alexandra Nicole Manaig Perez, and Xyrelle Joyce Torreliza Tejoso

The effect of sustainability reporting on the financial performance and firm value among publicly listed firms in the Philippines in 2019 and 2020 , Martin Jiro S. Alix, Kyle Sidney C. Co, Carl David M. Hernandez, and Arwenna Mae T. Sarmiento

Career readiness of graduating BSA students of De La Salle University - Manila in industry 4.0 , Micah Ela A. Aman, Justine Keith D. Dela Cerna, Camille Patrice L. Orpilla, and Carl Abhram P. Pascua

The use of generalized audit software by Filipino external auditors: Impact of GAS features and actual usage , Cyrus John B. Andin, Gregorio Rafael D. Herrera, Enrico T. Nitura, and Chad Andrei M. Salazar

Corporate governance, firm size, and tax avoidance: How does corporate governance influence tax avoidance across small and large Philippine firms? , Christine E. Ang, Shawn Luther S. Chan, Sean Ellison G. Sow, and Siegwald K. Yap

Taking up space: An intersectional approach on the corporate experience of accounting professionals in the Philippines , John Paul T. Aquino, Reghis Fel H. Atienza, Samantha Nicole L. Leonardia, and Cristine Loraine M. Magsipoc

Firm-specific characteristics as a mediator in the effect of corporate governance on dividend policy before and during the COVID-19 pandemic among publicly listed Philippine companies , Marcus Gabriel A. Aquino, Giancarlo C. Itaralde, Alyssa Frances C. Jopson, and Michaela Louisse P. Zamora

The impact of corporate governance on the performance of Philippine government-owned and/or controlled corporations for the period 2018-2021 , Alessandra Romana J. Aurello, Claire Madison C. Chua, and Dana Abigail L. Ong

An analysis on the effect of accounting practices and accounting controls on the business performance among micro-, small-, and medium-scale enterprises (MSMEs) in Quezon City, Philippines , Cara Julia Ching Baldovino, Caira Andrea Peran Husmillo, Jose Dominick Favis Lim, and Patrick Joseph Villegas Maglanque

Effects of learning and teaching dimensions on experiences during DLSU’s online learning modality: Opportunities for curriculum change , Joanna Marie S. Bello, Rance Trevor K. Tan, Fritz Michael C. Viclar, and Ethan Duane P. Yeban

Accounting standards and frameworks consolidation for reporting net-zero in energy companies of ASEAN-5 , Rakel Mari F. Bermejo, Paul Ishmael P. Molato, Guia Louise A. Morales, and Micah Benilde T. Tan

Preconception vs. cognizance: The perception of DLSU BSA undergraduates towards the accounting profession before and during college education , Gennise Bernadette T. Betita, Raven I. Dela Cruz, Elyzza Anne B. Romanes, and Kim Barbara S. Tolosa

Optimizing the transitionary breakthrough for a sustainable future of accountancy education: The influence of blended learning experience to the Industry 4.0 readiness of graduating accountancy students , Ericka C. Bilango, Kyle Justin H. Gan, Gillian Ira C. Lim, and Grainne T. Ong

Portfolio performance analysis in the ASEAN-5: Assessing bitcoin as a safe-haven investment and its effect on the performance of a diversified portfolio during the start of the COVID-19 pandemic , Roy Alberto Valenzuela Bonitez, Jessica Rose Sy Cheng, Sacha Angela Gabriel De Ocampo, and Katrina Jerica Carmelo Lui

The effect of budgeting and costing practices on the financial performance of small and medium restaurants in San Fernando City, Pampanga , Missy Tayao Borja, Christine Anne Liu Españo, Kirsten Grace Daquial Orda, and Lorraine Angeline Roy Touzo

Evaluating the balanced scorecard perspectives: A study of selected Philippine flour milling companies , Angeleen Buban, Caryl Kate Leang Sy, Stephanie Dy Poon, and Al Carney Eleazar Lim Chua

A comparative study on conceptual-based and experiential-based learning of accounting information systems as evaluated by different measures of effectivity , Jasmin Alaine R. Cai, Azel Randall P. Chua, Jeraldine Nicole C. Chua, and Aleeza Jnaica U. Liu

The mediating effect of financial restatement on corporate governance and investor confidence of publicly listed firms in the Philippine Stock Exchange index , Sherrina Cano, André Jefferson G. Lim, Chyna C. Tomas, and Mary June B. Valenzuela

The moderating effect of audit quality on the relationship between environmental, social, and governance scores and corporate financial performance of listed companies in the ASEAN-5 , Michaela Nicole U. Cheng, Aimee Joyce Y. Gepte, Sheena Nicole U. Jabile, and Daniel Patrick T. Manabat

Impact of business strategies on tax avoidance of publicly listed companies (PLCs) in the Philippines: The moderating role of corporate governance , Tyron Jasper Li Chua, Margarita Christalyn Maulion Cortez, and Hans Mackenzie Dy Uy

Perception of DLSU-M accounting students on SMEs in the food and beverage service industry in the city of Manila that adopts sustainability accounting practices before and during the COVID-19 pandemic , Cleo Claire B. Cobankiat, Janella Bianca T. Siruno, and Jeryl S. Sy

A comparative study on the effectiveness of purely online and hybrid learning modes on the academic performance and learning experience of accountancy students in taxation courses of De La Salle University – Manila: A cross-sectional study , Julliana Grace Cua, Cherry Catherine Ng, Vanessa Bernadette Patricio, and Chance Aiseah Ramos

A study on the impacts of expectations, motives, and preparedness on the academic performance of DLSU freshman accountancy students , Janna Kaye Citron Cuenca, Rogenelle Anne Argao Delos Reyes, and Evangeline Kizza Marie Tankiang Manotok

Assessing the impact of greenhouse gas emissions on corporate performance of oil and gas companies worldwide from 2019 to 2021 , Luis Raphael S. De Guzman, Francis Philip D. De Leon, Jose Ricardo M. Fajanilag, and Bryan Miguel D. Tiamsim

The accountancy faculty shortage: Exploring an intervention to influence accountancy students' intention to pursue an academe career , Veronica Anna S. Dela Cruz, Jasmine Elizabeth K. Lin, Dominic N. Narag, and Julius Raphael I. Tenorio

The nexus among intrinsic motivation, extrinsic motivation, ASEAN Economic Community readiness, and International Education Standards competencies using a moderated-mediated model: A test of self-determination theory by Deci And Ryan (1985) , Trisha Anne B. Dimailig, Honey Pearl P. Fernandez, Janica Ryaine T. Marquez, and Samantha Glo C. Revita

The moderating effect of firm visibility on the impact of corporate social responsibility on firm financial performance in Asia-Pacific publicly listed companies: A comparison between sensitive vs. non-sensitive industries , Kathrina S. Duyan, Audrey Lei T. Tan, Chennylle P. Verzosa, and Christine Mel C. Viernes

A study on the adoption of quick response (QR) code payments among micro and small enterprises in the City of Manila as mediated by the behavioral intention to adopt and moderated by age and income level , Jan Marie S. Espinosa, Ma. Maien B. Quiambao, and Vhianne Robie Mae V. Ramos

The application of accounting prudence on upper tone management (UTM) of publicly listed service companies in the Philippines through the interpretation of financial profitability and management discussion & analysis (MD&A) , Seth Rafael V. Feliciano, Clarissa Jae P. Lapan, Samantha Therese S. Piñgol, and Danielle Anne S. Potenciano

Beyond four walls: The effects of non-Curricular Activities Involvement on the Academic Performance of the De La Salle University Bachelor of Science in Accountancy Students , Erin Maxine C. Gallardo, Marc Zacchary C. Ram, Christian Jansen A. Supera, and Frances Anne G. Toong

The demographic, educational, economic, and social factors affecting the farm record-keeping activity of smallholder rice farmers in Pampanga, Philippines , Sharlynne Michelle C. Go, Chawne Hannah G. Gosyco, Claire Danielle C. Ng, and Kyllah Nicollaine M. Tumang

The effect of different community development activities as corporate social responsibility (CSR) programs to company profitability in the property industry of the Philippines for the period of 2019-2022 , Kristina Melisa E. Hamoy, Ma. Bianca N. Lazo, and Cezar Jerome O. Pana

The impact of aircraft capacity utilization on bankruptcy probability before and during Covid-19: Evidence from publicly-listed airlines in Asia, Europe, and the Americas from 2002 to 2021 , Trisha T. Huang, Leane A. Lin, and Joseph Regalado A. Siscar

The effect of internship dimensions on the experience of De La Salle University Bachelor of science in accountancy students , Bernard Adrian Y. Lu, Gamaliel Loim L. Niño, Carlos Miguel M. Raflores, and Andrew Wynford A. Sua

The impact of perceived factors on the intention of accounting professionals to use robotic process automation for accounting functions in the Philippines , Riam Levi A. Magalonga, Clarisse Antoinette M. Quodala, Allyana Jorge P. Rivamonte, and Jason Chong V. Sou

Sector level analysis: Impact of environmental, social, and governance performance on financial performance, stock performance, and firm value in Asia pre-and during the pandemic , Clarissa M. Piamonte, Ferdinand C. Panganiban Jr., Immah Jeanina L. Pesigan, and Jazehl Joy G. Valdez

Theses/Dissertations from 2022 2022

The effects of eco-efficiency on the profitability of ASEAN-5 companies from 2017-2019 , Angelica Sarah E. Abad, Alexandra Uniss Q. Geniebla, Sabina Allen C. Ma, and Allen Joshua F. Olaño

The impact of ESG ratings on the firm performance of listed companies in the ASEAN-5 , Arvin Marion Barroga Abaniel, Sophia-anne Marie Lavarez Domingo, Mike Alvinjay Ramos Jarin, and Josef Marcelus Igle Villanueva

ASEAN stock market reaction on the issuance of green bonds , Margaret L. Agarao, Gabriel Kean T. Ebeo, Richard Allen A. Jimenea Jr., and Victoria Elizabeth P. Yason

An empirical study on the effect of tax aggressiveness on financial performance and firm value with moderating role of corporate governance: Evidence from the Philippines , Jose Gabriel Delgado Aggabao, Jean Shairah Pia Horario Lectura, and Wesley Charles Sy Sam Tan

Before the next normal: How voluntary ESG reporting affects stock performance and trading among publicly-listed companies in the Philippines — An event study , Loren Andrea P. Alcaraz, Michel Ann A. Calapatia, Alia Isabella M. Joaquin, and Doris Wu

A comparative study on the effectiveness of De La Salle University-Manila's old and newly revised accountancy modular programs using selected factors of effectiveness , Marc Christopher Gache Alelis, Grace Anne Ericka Gadia Lui, Roniel Jiggy Kalaw Malañgen, and Charlene Grace Keh Tiong

The effect of corporate social responsibility, dividend policy and capital structure on firm value among selected Asian banking institutions during the scope of the COVID-19 pandemic , Ryann Kristoffer Soy Ang, Sharrie Mae Co Lao, and Anne Margarette Ventura Ong

Factors affecting the reporting of audit supervisors upon discovery of false sign-off among small and medium accounting firms in Metro Manila, Philippines , Irish Stacey Alano Arugay, Justine Alannah Gonzales Cruz, and Rodante Antonio Simbe Jr.

The impact of online distance learning on the work readiness of De La Salle University (Manila) bachelor of science in accountancy students , Raphael Joseph Camilo Atmosfera and Cheziel Lyn Gallon Cabacungan

The influence of fraud pentagon model on academic dishonesty of accountancy students in an online setup from the perspective of accounting educators as differed by the educators' gender , Tricia Nathalia J. Avila, Alyssa Amor B. Manigbas, Jose Raphael R. Miranda, and Joan Setias

The art of accounting: Business students’ perspectives on the ethicality of the creative accounting practice , Vincent Raven B. Baldomero, Monica Joyce S. Chua, and Shermaine Kayle C. Chua

Academic self-efficacy among graduating accountancy students during the COVID-19 pandemic: A convergent-parallel mixed methods study , Nell Charisse Ameera M. Bejasa, Rayhanah N. Decampong, Nikka Allyson D. Gue, and Pauline Sharry S. Tiu

An analysis on the bidirectional causal relationship between ESG performance and corporate financial performance of publicly-listed companies under sensitive industries in the ASEAN-4 emerging countries , Sophia Marie Regencia Beltrano, Sophia Rose Samonte Follosco, Ronnie Angelic Oliva Saraza, and Jewel Almodiel Vinson

The moderating impact of regulatory policy formation, corporate governance, and economic development on the relationship between the accounting environment and control of corruption in ASEAN countries , Vishal Bhagia, Colleen Monica K. Chiu, Jean Nicole L. Ng, and Bianca Alanis Ysabel C. Redulla

Assessing the self-efficacy of accounting professors from universities and colleges within the city of Manila in relation to the transition to online distance learning due to COVID-19 pandemic , Kashmir Jansen Oba Burgos, Mikaelle Angelica Banares Perez, Janne Emile Robellon, and Ma. Samantha San Juan Valero

A qualitative assessment of the business continuity practices of selected ASEAN banks in response to the COVID-19 pandemic , Hillary Anne V. Carbonel, Danica R. Manabat, Batrix Marie B. Perocho, and Alyssa Vienesse C. Tan

The effect of attitude, subjective norms, perceived behavioral control, and personality on the career decisions of accounting professionals in the Philippines as mediated by behavioral intention: A test of theory of planned behavior by Ajzen , Cheri Mae H. Claveria and Rochelle O. Nabos

The effect of corporate governance characteristics on selected financial ratios and firm value before and during the COVID-19 pandemic among publicly listed companies in the Philippines , Joebert L. Co and Danielz Rafael B. Javilinar

The impact of key audit matters and firm performance on investor reaction: An empirical study on the Philippine stock exchange index from 2016 to 2019 , Bianca Mae S. De Castro, Carmella Grace R. De Leon, Leiana Aika L. Go, and Erin Chelsea Y. Llobrera

Meeting expectations: A phenomenological study on the gap between the ICT competencies of BS Accountancy ID 117 graduates from De La Salle University and ICT competencies prescribed by the International Accounting Education Standards Board , Kurt Lewis O. Dela Cruz, Lance Mikhail Jason A. Go, and Laureen Macy C. Ong

An analysis of the factors influencing the audit opinion of cities in the Philippines during the COVID-19 pandemic , Pamela Grace Villavicencio Dela Cruz, Elyza Sophia Ramos Ladines, Frances Harriet Lituanas Lim, and Irish Giorgia Cuento Valera

An alignment study of the Bachelor of Science in Accountancy program in the Philippines, the International Education Standards, and the Certified Public Accountant Licensure Examination: Basis for curriculum reforms , Pauline C. Dela Peña, Caitlin Gail O. Rodil, Carl Fredrick P. Sayson, and Richmond Lloyd S. Young

A content analysis on the comment letters to IFRS IC: Accounting for cryptocurrencies , Jan Josef D. Domingo, Ronin J. Galido, Gabriel Angelo J. Jon, and Mark G. Rizada

The moderating effect of corporate social responsibility on the impact of COVID-19 on stock prices of selected Philippine publicly listed firms , Maraiah L. Fernandez, Alexander G. Gallamos, Jasteen Maer Panganiban, and Jaela Marie M. Talisic

Assessing the implementation of excise tax on sweetened beverages on manufacturing companies in the Philippines: Basis for tax reforms , Francesca Glen Esteban Gacal, Francesca Beatriz Agamata Reyes, Mireah Kyra Molina Wong, and Dominique Bianca Uy Yap

An analysis of the effect of board characteristics and the pandemic on sustainability performance among emerging markets , Ma. Beatrice Emmanuelle Z. Garcia, Ryen Keith Nibungco, and Ana Ysabelle T. Valenova

An event study on the effect of the COVID-19 pandemic on stock price of publicly listed companies in the ASEAN-5 , Jasper Salvio Jesswani, Lance Nitzcel Padilla Kho, Nica Franze Tan Lino, and Julian Franco Balcita Mejos

The effect of audit committee charateristics on audit fees and audit opinion with moderating effect of audit committee gender , James Adrian T. Lai, Denise Allyson D. Ng, Jillian Mitziko C. Limqueco, and Park Jinyeong

A multiple-group analysis on the moderating effects of remote auditing on the internal audit effectiveness of government-owned and or controlled corporations in the Philippines and its determinants , Christine Paola D. Lorenzo, Peter Ernest C. Mallari, Romeo Neil N. Manlangit, and Kelly Junine C. Yu

Effect of service sub-sector vulnerability due to the COVID-19 pandemic enhanced community quarantine on the cumulative abnormal returns of service firms listed in the Philippine Stock Exchange with disclosure tone as a moderating variable , Micah Jaye R. Maristela and Benelli Policarpio Tuazon

Future-proofing the accounting information systems profession: Prospects of a double degree bachelor of science in accountancy and bachelor of science in accounting information systems programs aligned with model curricula in De La Salle University-Manila , Carla Sofia T. Padilla, Katrina Louise C. Reyes, Henrico Gustav Mikhail P. Sanchez, and Monique Ellenor L. Sy

Accounting information vs. financial market information in explaining stock returns: Evidence from publicly listed non-financial firms in the ASEAN-5 stock markets from 2010 to 2020 , Roseanne N. Roque, Marielle Lissette U. Sarmiento, Yanesah Ann L. Tumambing, and Mary Gabrielle Eligius A. Yap

Theses/Dissertations from 2021 2021

The effect of environmental costs and factors affecting environmental accounting on firm profitability of publicly-listed industrial companies in the Philippines , Kaycee Nicole E. Acis, Rea Marie B. Diaz, and Abigail Faith B. Javier

The effect of COVID-19 pandemic government response to top global airline stocks’ performance and risk profile as controlled by market returns , Alysson Ace B. Agustin, Marcellin Enrico M. Cruz VII, Ysabelle Mikayla S. Orlino, and Sean Patrick T. Uy

The effects of capital structure on the financial performance of publicly listed commercial banks: Evidence from the ASEAN-5 countries , Ricardo Raphael Alday Atienza, Jasmine Alliah Kiu Bactat, Jamie Angela Lee Chua, and Kristen Kyla Lim Tan

The moderating effect of ownership structure between the relationship of corporate social responsibility and firm performance in the ASEAN-5 , Mari Luis Augustin T. Avila, Katherine Ann J. Fernandez, Louise Kyle V. Ngo, and Dave Johann Y. Tan

The effect of information system capabilities on medium and large enterprises’ firm performance: A moderated mediation analysis , Chanelle Z. Batin, Johncary Angelo N. Laysico, Quennie G. Robiso, and Francesca Margaret Red M. Santos

A‌ ‌comparative‌ ‌analysis‌ ‌of‌ ‌key‌ ‌financial‌ ‌ratios‌ ‌of‌ ‌Philippine‌ ‌publicly‌ listed‌ companies‌ ‌before‌ ‌and‌ ‌during‌ ‌COVID-19‌ , Alec Johnson C. Billan, Jemaiah Lorraine M. Delima, Ram Steven Martin S. Naval, and Magick Dovelyn S. Wee

The impact of adjustment, agency, and political costs on cost stickiness of publicly listed companies in the Philippines from 2009-2019 , Angela Bianca N. Catalig, Charles Justin M. Decena, Maria Denise A. Franco, and Ma. Colleen L. Ventura

The effect of value added intellectual coefficient, firm size, and leverage on business performance in the ASEAN-5 service industry , Jessica Maris H. Chen, Sophia Kelly G. Chua, and Alyana Ysabel A. Tan

Cross-country and regional Analyses on the effect of environmental accounting on financial profitability, liquidity, marketability, leverage, and firm value of environmentally sensitive industries across the ASEAN-5 , Venz Luis D.M. Delos Reyes, Jovelle Anne T. Laggui, Matthew O. Lagonera, and Rhazelle Teemee S. Lapuz

Analyzing the effect of accountability, government characteristics, and citizen participation on the financial performance of Philippine cities , Lou Brad N. De Nobili, Chelsie Marie D. Gumba, Alexander E. Rodriguez Jr., and James Vincent E. Rodriguez

An event study on the market's reaction on information technology Investment announcements of selected publicly listed companies in the Philippines , Elysia Kallysta R. Falco, Jose Eduardo A. Guillermo, Rafael Angelo A. Laya, and Kyra Isabelle G. Monje

Religiosity and its effects on financial reporting quality of publicly listed companies from 3 ASEAN countries with COVID-19 as a moderator: A PLS-SEM model study , Javier Francisco B. Laurena, Nicole Elise O. Torres, Jansen C. Kang, and John Andrew C. Andrada

Theses/Dissertations from 2016 2016

A study on the impact of environmental management practices on firm growth of publicly listed companies under the Philippine industrial sector from 2011 to 2015 , Ed Norvile John B. Aba, Gean Margaret S. Manalastas, Jenn Mae Clarisse C. San Pedro, and Janneth S. Tee

The effects of ownership concentration on the financial performance of publicly-listed companies in the ASEAN region , Kristina Pauline B. Abesamis, Jiro Nigel Cadungon, Hans Cedric O. Lee, and Ida Frances T. Santiago

Factors affecting audit fees of Philippine listed non-financial firms , Miguel Marciano M. Advincula, Rafael Q. Ocampo, Joshua T. Pamaran, and Pramela D. Menghrajani

Propensity in intangible investments: Firm heterogeneity among publicly listed ASEAN consumer discretionary and consumer staples firms , James Paulo G. Agnes, Aaron Cade D. Cariño, Michael Eugene C. Santiago, and Allen Ivan P. Sta. Maria

Recalibration and improvement of the Altman, Zmijewski, and Prophecy model: Earnings management as a predictor of bankruptcy of Philippine manufacturing firm , Eugene C. Aguirre, Noel Christian C. Marcojos, Leomar T. Santiago, and Alyssa Gale D. Valeriano

The impact of corporate social responsibility activities on stock prices of publicly listed companies in the Philippines , Mernard Mae J. Alarilla, Christian Dave A. Ancheta, Anna Marie Grace M. Antonio, and Chelsea Marie Y. Hipolito

The effect of environmental regulations compliance on the profitability of publicly listed manufacturing companies in the Philippines from 2012 to 2015 , Klarisse Nicole L. Alba, Jewel Mikey G. Dominguez, Vivian Christine T. Ong, and Patricia Sarah V. Poblete

The impact of liquidity on profitability: An evidence from ASEAN financial institutions for the years 2010 to 2014 , Ma. Romelie F. Alcantara, Jesiree Anne R. Chavez, Celine Yzhamae B. Garcia, and Claudine Mae P. Ongsitco

Evaluating the disaster preparedness of SMEs in Metro Manila for disaster recovery and business continuity , Alyanna Alea, Theodore Chan, Jeric Lim, and Krisha Sadornas

The effect of corporate governance and financial statement disclosures on company value: A study on publicly listed firms in the Philippines , Geraldine J. Altamirano, Nicole Denise M. Echanes, Laryza V. Soliman, and Jennica Faye M. Torres

On bank debt substitution: the effect of management conservatism on trade credit, amidst tight monetary policy , Lorenzo Julio E. Ampil; Joshua T. Co,; Nikki Loren S. Libunao; and Ryan Ervin Q. Te

A study on the effects of tax expense surprise on future stock returns under IFRS and US GAAP , Sean Robert L. Andrade; Lyndon Marcus B. Baluyot; Juan Mari Sebastian S. Carino; and Dave, Jose Lorenzo C.

Conflicting company interests: The effect of corporate social responsibility on tax avoidance of companies in the ASEAN 5 countries , Jeremy Joie E. Apostol, Aimee C. Cheung, Ma. Angelicca I. Tenorio, and Patrick S. Tsang

A study on the effects of accounting disclosures on firm performance of publicly listed companies in the Philippine Stock Exchange under the food, beverage & tobacco subsector from 2010-2014 , Virjilla Therese S. Aquino, Ma Sheikha Sophia B. Cabarles, Johnana Marie T. Co, and Rizza Anne F. Yadao

Factors affecting the performance of students in financial accounting and advanced accounting in De La Salle University , Jennell M. Arellano, Cathleen Jam D. Manalo, Noreen Joyce S. Mayo, and Lady Fatima M. Ocampo

Corporate governance structure and the likelihood of fraudulent financial reporting: A Philippine case , Robert Carl Angelo B. Arrojo, Diane Nicole O. Go, Armae P. Merilleno, and Leilani Joy T. Wee

The impact of firm performance on executive compensation of publicly-listed companies in the Philippines , Claire Anne D. Azucena, Marianne Asha A. Cuadra, Miya Alyanna D. Magno, and Feleo C. Quijano

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Home > BUSINESS > ACCOUNTING > ACCOUNTING_ETD

Theses and Dissertations

Dissertations from 2023 2023.

Auditor Responses to Audit Clients’ Indirect-Effect Illegal Acts , Hilary Frances Hughes

Auditor’s Consideration of Client Cybersecurity Risk – A Machine Learning-Based Analysis , Wanying Jiang

Dissertations from 2022 2022

Deriving Auditor Quality and Manager Quality from Form 10-K , Lacey Donley

Corporate Website Disclosures and Financial Reporting Quality , Nicholas Mueller

Dissertations from 2021 2021

The Effects of a Client’s Social Media Disclosure and Audience Engagement on Auditor Judgment: A Social Penetration Theory Perspective , Laura Guichard

Do Analysts’ Coverage and Supplementary Gross Margin Forecasts Influence Managers’ Decision to Recognize Inventory Loss? , Nusrat Jahan

Dissertations from 2020 2020

Earnings Management of Leaders and Laggards , Candice Roche Boucree

Does Auditor Tenure Matter? Audit Partner Rotation and Industry Specialization in the U.S. , Danielle Sarah Lazerson

Dissertations from 2019 2019

Effective Tax Rates for Multinational and Domestic Corporations: A Closer Examination , Allen Lee Ryan

The Interplay among Tax Specialists, Corporate Tax Behavior, and Tax Accrual Quality , Pradeep Sapkota

Dissertations from 2018 2018

Unintended Consequences of the Dodd-Frank $10 Billion Asset Size Threshold , Laura Camille Alford

Selling, General, and Administrative Cost Stickiness and GDP Predictions , Russell Barber

Audit Committee Industry Specialization: An Examination of Auditor Choice, Financial Reporting Quality Implications, and Market Perception , Danny Lynn Shaw

The Relationship between Audit Quality and Competition at the Intersection of the Large and Small Audit Firm Markets , Jeanne-Claire Alyse White

Dissertations from 2017 2017

The Economic Costs to Audit Firms of Ethical Violations and the Resulting PCAOB Disciplinary Orders , Stephanie Ann Merrell

The Pricing of IPO Audit Expertise and Subsequent Issuer Underpricing , Jung Eun Park

Dissertations from 2016 2016

The Certifying Triangle of Financial Reports , Dong Li

Dissertations from 2015 2015

Does the PCAOB Inspection have an Effect on Audit Fees and Audit Quality? , Elizabeth Schwartzhoff Johnson

CEO Compensation and Tax Loss Carrybacks , Pei-Yu Sun

Dissertations from 2014 2014

The Effect of Innovation on Corporate Tax Avoidance , Peng Guo

Has the FASB and IASB's Shift toward an Asset/Liability View Enhanced the Predictive Usefulness of ROE? , Regina Cavalier Rosa

Auditor Regional Industry Specialization: Effect on Audit Pricing and Audit Quality , Andrey Alexandrovich Simonov

Dissertations from 2013 2013

Consistency between earnings forecasts and stock recommendations : the effect of political connections , Elio Alfonso

The effect of audit market concentration on audit pricing and audit quality : the role of the size of the audit market , John Daniel Eshleman

The effect on earnings persistence and the market's reaction to the alignment of employee and customer relations with competitive strategy , Robert Stephen Hogan

Income Classification Shifting and Financial Analysts’ Forecasts , Shanshan Pan

Dissertations from 2012 2012

Stock liquidity, price informativeness, and accruals-based earnings management , Jing Fang

High Strain Rate Programming Of Shape Memory Polymers , Anqi Wang

Accounting comparability, audit effort and audit outcomes , Joseph Hongbo Zhang

Experimental Study of Lean Blowout with Hydrogen Addition in a Swirl-stabilized Premixed Combustor , Shengrong Zhu

Dissertations from 2011 2011

Auditor tenure and audit quality , Li Zheng Brooks

Optimization of Adult Multipotent Stromal Cell-Bioscaffold Interactions for Tissue Regeneration with Bioreactors , Lin Xie

Dissertations from 2009 2009

Accurals quality and price synchronicity , Joseph Atkins Johnston

Dissertations from 2007 2007

Rate regulation and earnings management: evidence from the U.S. electric utility industry , Joseph Ben Omonuk

Impingement Heat Transfer In The Leading Edge Cavity Of A Gas Turbine Vane , Amar Jeetendra Panchangam Nivarthi

Voluntary disclosures in mergers and acquisitions , Scott Allen Wandler

Dissertations from 2006 2006

Using the FASB's qualitative characteristics in earnings quality measures , Abhijit Barua

Do accruals exacerbate information asymmetry in the market? , Sonia Wasan

Dissertations from 2004 2004

The effect of program commitment on the degree of participative congruence and managerial performance in a budgeting setting , Kevin T. Breaux

Internal Revenue Service Restructuring and Reform Act of 1998: a test of New Public Management , William Meriwether VanDenburgh

The effect of the implicit theory of integrity on an internal auditor's asessment of management fraud risk , Stephanie F. Watson

Do speculative short sellers detect earnings management? , Yan Zhang

Theses from 2003 2003

Planting rate effects on sugarcane yield trials , Albert Joseph Orgeron

Agronomic and molecular characterization of Louisiana native Spartina alterniflora accessions , Alicia Beatriz Ryan

Dissertations from 2002 2002

Markov models to estimate and describe survival time and experience in cohorts with high euthanasia frequency , Giselle Louise Hosgood

The impact of institutional stock ownership on a firm's earnings management practice: an empirical investigation , Santanu Mitra

Validation of AnnAGNPS at the field and farm-scale using an integrated AGNPS/GIS system , Glenn M. Suir

Theses/Dissertations from 1999 1999

Comprehensive Income and Its Relation to Firm Value and Transitory Earnings. , Carol Callaway Dee

Executive Compensation, Performance, Board and Ownership Structure: a Simultaneous Equations Approach. , Ayalew A. Lulseged

Executive Compensation and the Investment Opportunity Sets of Initial Public Offerings. , Tanya S. Nowlin

Theses/Dissertations from 1996 1996

The Effects of Analyst Following on Market Response to Bank Loan Announcements. , Joan Marie Brumm

An Information Integration Theory Analysis of Tax Preparers' Perceived Risk of Reporting Aggressively on Clients' Income Tax Returns. , Velmer Carlene Eddlemon

The Effects of Industry Deregulation on the Stock Market Responses to Earnings Announcements. , Wah Poon

Theses/Dissertations from 1995 1995

The Effects of Departures From Prior Return Measures on Individual Taxpayer Frame and Tax Reporting Decisions. , Phyllis V. Copeland

An Evaluation of Accounting Method Choice: A Study of the Transition Obligation Upon Adoption of SFAS 106. , Jean Elizabeth Finch

An Examination of Investor Evaluation of Corporate Social Performance. , Gisele Kay Jackson

Theses/Dissertations from 1993 1993

The Prediction of Financial Turnaround of Financially Distressed Firms. , Leslie B. Fletcher

The Impact of Budget Variance, Fiscal Stress, Political Turnover, and Employment Sector on Compliance Reporting Decisions. , Linda Achey Kidwell

Theses/Dissertations from 1992 1992

Attitudes Toward International Harmonization Efforts: A Cross-Cultural Study. , M. Aileen Smith

Theses/Dissertations from 1991 1991

An Investigation of the Determinants of the Municipal Decision to Privatize Residential Sanitation Collection. , Richard C. Brooks

An Examination of Semiotic Theories of Accounting Accruals. , Harlan Lynn Etheridge

An Examination of Auditor Changes Following Events Adversely Affecting External Auditor Credibility. , Thomas E. Wilson Jr

Theses/Dissertations from 1990 1990

An Investigation of the Effect of a Favorable External Quality Assurance Review on the Scope of the External Auditor's Examination of an Organization's Financial Statements. , Michael Charles Toerner

Theses/Dissertations from 1989 1989

The Interaction of Accountants' Involvement and Basis of Accounting on Loan Officers' Judgment When Evaluating a Loan to a Small Business. , Joe Gregory Bushong

A Training Intervention for Control of SBA Loan Defaults: A Theory Development Approach. , J. Dennis Coates

The Impact of Alternative Presentations of Cash Flows From Operations on the Relevance of Funds Flow Information. , David Walter Cornell

An Experiment to Study the Effects of Changing Format and Scaling Characteristics of Financial Statement Data. , Paul Michael Goldwater

An Empirical Investigation of the Financial Statement Characteristics of Firms Engaging in In-Substance Defeasance of Debt. , Raymond Jeffords Jr

The Impact of Options Listing on the Information Content of Annual Earnings Announcement. , Tinwah Richard Lau

Prospect Theory in Governmental Accounting: Implications for the Budgeting Process at the Local Level. , Karen Sue Mckenzie

An Examination of the Effect of Financial Risk on the Manager's Choice of Accounting Methods. , Linda Marie Nichols

An Experimental Research Study on the Effect of Accrual of Nonpension Postretirement Benefit Costs on Loan Officers' Decisions. , Joyce Ann Strawser

Theses/Dissertations from 1988 1988

An Investigation of Internal Auditor Judgment on the Importance of Indicators of Potential Financial Fraud: An Analytic Hierarchy Process Approach. , Barbara Ann Apostolou

A Comparison of the Effectiveness of the Operating Funds Flow Measures of Cash, Net Quick Assets, and Working Capital in Predicting Future Cash Flow. , Catherine Innes green Gaharan

The Effects of the Tax Reform Act of 1986 on the Real Estate Capital Markets and Its Differential Effects on Entity and Functional Forms: An Empirical Investigation. , Evelyn C. Hume

Information Acquisition and Decision-Making in Creditors' Decision Environment. , Pao-chuan Lin

A Study to Investigate the Effects of State Taxation and Plan Type on Small Employer Retirement Plan Cost. , W. Robert Smith

Theses/Dissertations from 1987 1987

The Impact of Comprehensive Allocation and Flow-Through Method of Accounting for the Income Taxes on the Investment Decision: A Field Experiment. , Zafar Ullah Khan

An Empirical Investigation of the Usefulness of Current Cost Information in Merger Prediction. , Robert Kuaterng Su

An Experimental Research Study on the Effect of Recognition and Disclosure of Corporate Pension Plan Assets and Obligations on Investment Decisions. , Mary Jeanne Welsh

Theses/Dissertations from 1986 1986

An Empirical Investigation of the Comparability of Reported Earnings Per Share Under Accounting Principles Board Opinion No. 15. , Suzanne Resi Pinac-ward

Theses/Dissertations from 1985 1985

An Experimental Research Study on the Effects of the Type of Accounting Service on a Bank Lending Decision for Nonpublic Businesses (Audit, Compilation, Review). , Jeffrey Reed Miller

A Field Test of the Perceptions of the Qualitative Characteristics of Statement of Financial Accounting Concepts No. 2 by Practicing Cpas (Multitrait-Multimethod, Mtmm, Analytic Hierarchy Process, Ahp). , Larry G. Singleton

Theses/Dissertations from 1984 1984

A Comparison of Sfas 33 Disclosures and Historical Cost Information in Predicting Stock Prices (Inflation, Changing Prices). , Heibatollah Sami

Theses/Dissertations from 1983 1983

Toward the Development of a Model to Evaluate the Effect of the Accelerated Cost Recovery System of Depreciation as Enacted by the Economic Recovery Tax Act of 1981 on State of Florida Corporate Tax Revenues. , Chula Greenwell Ensley

An Empirical Investigation of the Extent of Disclosure in Municipal Annual Reports. , Franklin James Plewa Jr

Theses/Dissertations from 1982 1982

An Empirical Investigation of the Differential Market Response to Quarterly Earnings Announcements. , Salem Mohamed Bengharbia

An Empirical Study of Usefulness and Communicative Ability of Segment Disclosures Among Sophisticated Users of Corporate Financial Statements. , James Harold Honea

The Prediction of Small Business Instability--Loan Noncompliance: a Discriminant Analysis Approach. , Charles Thomas Moores

A Study of Moral Development of Selected Employees in Certain Public Accounting Firms. , Guy L. Tull Jr

A Comparison of the Predictive Ability of Historical Cost and Current Cost Accounting With Regard to the Prediction of Operating Cash Flow. , Ralph Edward Welton Jr

Theses/Dissertations from 1981 1981

An Empirical Study of the Characteristics of the Governmental Budgetary Process in Rich and Uncertain Environments: the Case of Saudi Arabia. , Abdulrhman I. Alhumaid

Theses/Dissertations from 1980 1980

The Reaction of the Security Market to the Quality of Segmental Disclosures: an Empirical Investigation. , Jacob Olakayode Balogun

Perceptions of the Role of Corporate Audit Committees - Now and in the Future. , Brenda Stewart Birkett

Theses/Dissertations from 1979 1979

Behavioral and Attitudinal Implications of Different Styles of Performance Evaluation: an Empirical Study. , Paul Joseph Carruth

A Test of Alternative Prior Probability Elicitation Methods in Assessing the Reliability of Internal Control Systems for Audit Decisions. , Johng Yul Lee

Municipal Bond Ratings: a Multiple Discriminant Analysis. , Kenneth Edward Peacock

Esops and Tax Policy: an Empirical Investigation of the Impact of Esops on Company Operating Performance. , Randy Gene Swad

Accounting Ratios as Measures of Benefits to Companies Initiating Pension Plans. , Charles Bruce Swindle

Theses/Dissertations from 1978 1978

An Inquiry Concerning the Selection, Rotation, and Retention of Independent Auditors. , Sarah Elisabeth tourne crais Dawkins

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Author Corner

The Impact of Accounting Information System on the Organizations Financial Performance

Thabet Yusuf AlBastaki 11 &
Allam Hamdan 12
Conference paper
First Online: 14 July 2022

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Part of the book series: Lecture Notes in Networks and Systems ((LNNS,volume 487))

In the face of fast technological progress, increasing knowledge, and difficult demands from businesses and customers, an accounting information system is an essential instrument in the hands of managers seeking to sustainable competitive advantage. The impact of accounting information systems on organizations financial performance is investigated in this study. The primary goal of this paper is to review the theoretical and conceptual basis as well as research findings on accounting information systems and company financial performance. According to the findings of the review, previous studies on the impact of accounting information on financial performance focused on the cost implications of accounting information systems as they relate to corporate financial performance. The vast majority of studies used a survey study methodology to investigate this link, and the rest of the researches were conducted in industrialized economies where accounting information systems technologies have been extensively adopted. As a result, this study suggests that further research should done in this area to close this research gap.

Accounting information system
Financial performance

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Thabet Yusuf AlBastaki

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AlBastaki, T.Y., Hamdan, A. (2023). The Impact of Accounting Information System on the Organizations Financial Performance. In: Alareeni, B., Hamdan, A. (eds) Sustainable Finance, Digitalization and the Role of Technology. ICBT 2021. Lecture Notes in Networks and Systems, vol 487. Springer, Cham. https://doi.org/10.1007/978-3-031-08084-5_5

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Home > College of Business Administration > Kenneth G. Dixon School of Accounting > Accounting Student Scholarship and Creative Works > Accounting Graduate Theses and Dissertations

Accounting Graduate Theses and Dissertations

Theses/dissertations from 2023 2023.

Two Studies Examining the Effects of Industry Controversy on Accountability and Social and Environmental Accounting , Jacob Lennard

Theses/Dissertations from 2021 2021

Three Papers Examining the Impact of Non-financial and Supplier Diversity Disclosures on Investors' Judgments and Decisions. , Andria Hill

Two Studies Examining The Effects of Tax Salience, Informational Justice, and Autonomy on Taxpayer Behaviors , Jason Schwebke

Two Studies Investigating Institutional Theory and Municipalities' Payments in Lieu of Taxes Programs in Nonprofit Organizations , Gregory Stone

Theses/Dissertations from 2019 2019

Three Studies on Cybersecurity Disclosure and Assurance , Patricia Navarro Vekez

System Justification Theory: Synthesizing and Applying its Theoretical Motivations in Behavioral Accounting Research , Wioleta Olczak

Two Studies Analyzing The Effects of Business Case and Paradoxical Cognitive Framing on Sustainability Decision Making , Nadra Pencle

Theses/Dissertations from 2018 2018

Three Studies Examining the Potential for Relational Reasoning to Enhance Expertise in Complex Audit Domains , Matthew Holt

Three Studies Examining Auditors' Use of Data Analytics , Jared Koreff

Three Studies Examining the Effects of Business Analytics on Judgment and Decision Making in Accounting , Bradley Lang

Theses/Dissertations from 2017 2017

Three Studies Examining The Effects of Informal Management Control Systems and Incentive Compensation Schemes on Employees' Performance , Kazeem Akinyele

Three Studies Examining Accountability in Auditing , Amy Donnelly

The Expansion of Financial Regulation to Include Humanitarian Issues:An Examination of the Development of Conflict Mineral Reporting Requirements Using Actor-Network Theory , Robert Tennant

Theses/Dissertations from 2016 2016

Decision Making in Corporate Taxation , Bonnie Brown

Re-Thinking the Intentionality of Fraud: Constructing and Testing the Theory of Unintended Amoral Behavior to Explain Fraudulent Financial Reporting , Andrew Dill

Under-Researched Areas of Audit Quality: Inputs, Firms, and Institutions , Jared Eutsler

Theses/Dissertations from 2015 2015

Three Studies Examining Nonprofessional Investors' Decision Making , Anis Triki

Three Studies Examining the Effects of Psychological Distance on Judgment and Decision Making in Accounting , Martin Weisner

Theses/Dissertations from 2014 2014

Interactive Data Visualization In Accounting Contexts: Impact On User Attitudes, Information Processing, And Decision Outcomes , Oluwakemi Ajayi

Theses/Dissertations from 2013 2013

The Impact Of Technology On Management Control: Degradation, Empowerment, Or Technology Dominance? , Joseph Canada

Regulation And The Auditing Profession , Alexey Lyubimov

The Diffusion Of Digital Dashboards: An Examination Of Dashboard Utilization And The Managerial Decision Environment , Jeffrey Reinking

Theses/Dissertations from 2012 2012

Three Studies Of Stakeholder Influence In The Formation And Management Of Tax Policies , Jason Chen

An Examination Of Issues Related To Professional Skepticism In Auditing , Erin Burrell Nickell

More Than Money: Corporate Social Performance And Reporting And The Effect On Economic Performance , Kimberly A. Zahller

Theses/Dissertations from 2011 2011

The Effects Of Risk And Trust On The Achievement Of Sustainable Competitive Advantage From B2b E-commerce Trading Relationships , Clark J. Hampton

Theses/Dissertations from 2010 2010

Three Studies Related To The Institutionalization Of International Financial Reporting Standards. , Anna Alon

Three Studies Investigating The Legal Liability Implications Of The Sarbanes-oxley Act Of 2002 , Jillian Phillips

Theses/Dissertations from 2009 2009

Understanding The Antecedents And Consequences Of Sales And Use Tax Policy: Evidence From Three Studies , Amy Hageman

Theses/Dissertations from 2007 2007

Organizational Legitimacy And The Strategic Use Of Accounting Information: Three Studies Related To Social And Environmental Dis , Charles Cho

Finance And Accounting Outsourcing: Three Studies Related To The Ethical And Economic Dimensions Of Accounting Outsourcing , Renu V. Desai

Change In The Indian Accounting Profession: Three Studies Related To The Entry Of The Big Four Accounting Firms In India , Vikram G. Desai

Theses/Dissertations from 2005 2005

Accounting Disclosure At The Organization-society Interface: A Meta-theory And Empirical Evidence , Jennifer Ching-Kuan Chen

Adaptive Self-regulation And Organizational Politics: Investigating The Effects In The Accounting Profession , Sharon Howell

The Public Policy Implications Of Audit Regulation: Three Studies Related To The Passage Of The Sarbanes-Oxley Act Of 2002 , Steven Thornburg

Theses/Dissertations from 1997 1997

The role of performance plans in mitigating agency problems and improving corporate performance : an empirical examination , Sanjay Gupta

An Investigation of the Interpretation of Uncertainty Information Displays by Decision Makers , Lois S. Mahoney

Theses/Dissertations from 1996 1996

The information content of accounting measures in relation to the cross-section of expected stock returns , Sekhar Anantharaman

Explaining mutual fund performance : the usefulness of corporate financial information , F. Lauren Detzel

An empirical study of user satisfaction with accounting information systems in a healthcare environment , Brian Lyle McGuire

Theses/Dissertations from 1995 1995

Estimating loan losses using markov chains , Luis Betancourt

An investigation of firms choosing early adoption of sfas number 106: employers accounting for postretirement benefits other than pensions , Barbara Boyette Clevenger

An empirical comparison of traditional statistical techniques and neural networks in the auditing domain , Thomas John Hofferd

Decision maker weighting and usage of indicators of university service efforts and accomplishments , Barbara B. Ratti

Theses/Dissertations from 1993 1993

Pattern perceptiveness and acquisition of accounting skills , L. Melissa Walters York

Theses/Dissertations from 1991 1991

The effects of graphical distortion of accounting information on financial judgements , Deanna Oxender Burgess

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150 Original Accounting Research Paper Topics

Our academic experts understand how hard it can be to come up with original accounting research paper topics for assignments. Students are often dealing with multiple responsibilities and trying to balance numerous deadlines. Searching the web or class notes takes up a lot of time. Therefore, we have put together our list of 150 accounting research topics that students can choose from or gather inspiration from.

Managerial Accounting Topics for College Students

This area of study has tremendous upside as more businesses rely on managerial accountants to bring innovative changes to their organizations. Here is a list of topics for research paper in this area:

Differences between financial accounting and managerial accounting.
Managerial accounting in the 21 st century.
The impact of managerial accounting in big businesses.
The major components of activity-based costing.
How managerial accounting affects international finance.
The impact managerial accounting has on human resources.
The major components of capital budgeting.
How managerial accounting affects internal business decisions.
Effective ways of adopting managerial accounting into small businesses.
Differences between variable costing and absorption costing.

Accounting Blog Topics for Today’s Generation

The following collection can be considered accounting hot topics because they deal with the issues that are most important to today’s generation of accountants that utilize advanced software to keep businesses successful:

Cost of manufacturing goods overseas.
The cost of instituting anti-harassment programs.
Inventory and cost of products sold in the U.S.
Reinventing accounts payable processes.
Using best practices to boost the bottom line.
The cost of keeping human resources on staff.
Simplifying procedures in accounts payable.
The cost of updating internal systems with technology.
The cost-effectiveness of employee training.
Working capital increasing in large companies.

Advanced Accounting Topics

As students advance academically, they may want to consider these topics for research paper to earn higher scores in their classes. Here are some suggestions:

How to run an efficient large accounting department.
Red flags in outdated accounting processes.
Identifying unconventional processes in payment processes.
Utilizing paperless processes in small businesses.
Applying EDP to accounts payable processes.
The benefits of automating payables and receivables.
Outsourcing procurement processes to save money.
Automation to handle repetitive processes.
The need for diversifying skills in accounting.
The ways time affects seasonal cash flow.

Controversial Accounting Topics

Many accounting topics for research papers need to draw a reader’s attention right from the start. This list of topics is controversial and should accomplish just that:

The impact the Jobs Act will have on large businesses.
The positive effects tax cuts will have on small business.
The risks of offshore accounting on U.S. businesses.
The need to update software each year to avoid accounting problems.
How small businesses are falling behind in accounting practices.
The impact bonus depreciation allows businesses.
Applying to government relief programs.
Describe the role the internet has on accounting.
The trustworthiness of online accounting programs.
The negatives of auditing collusion.

Intermediate Accounting Topics

These accounting paper topics are meant for students that have acquired skills in writing but may not have developed the skills needed to write a top-notch paper quite yet. They should be easy to research given a proper planning period:

Discuss why companies need to incorporate automated processes.
The problems with ethics in accounting practices.
Technology advancements that improve accounting accuracy.
The problem with accuracy in decade-old software.
Explain the best way to help accountants work manually.
Describe the historical prospect of best accounting practices.
The most effective way to become a certified accountant.
Compare accounting systems that improve processes.
The quick flow of data and the value on today’s accountants.
The negatives that come from relying on accounting software.

Interesting Accounting Topics

Sometimes you need to consider accounting project topics that would be great for numerous situations. You may need to present before a class or write a paper for a discussion panel. These ideas may suit your needs:

Explain the concept of accounting theory to practice.
The theories behind normative accounting practices.
The effect theories in accounting have on businesses.
Challenges of taking theory to practice.
The major changes in accounting practices over the last 25 years.
The impact the internet has had on accounting ethics.
Accounting practices in the 21 st century.
The challenges of accounting technologies on fast-growing companies.
The dangers the internet poses toward ethical accounting.
Describe the difficulties that come from putting theories into practice.

Accounting Projects Topics for a Short Project

Some cost accounting topics are worthy of an audience but need to be completed within a tight deadline. These project ideas are easy to research and can be completed within one week:

Use of efficient accounting software in tax season.
Applicable Professional and Legal Standards.
The difficulties in using offshore accounting.
The most effective way of managing earnings.
The development of cash flow in the United Kingdom.
The development of cash flow in the United States.
The best way to manage personal finances.
The effect financial markets have on personal spending.
Debt management in large corporations.
Accounting challenges during the pandemic.

Forensic Accounting Research Topics

This is another area of accounting that has a promising future for small to large businesses. Here are forensic accounting research paper topics you can use if you are interested in this booming segment:

Methods for identifying instances of money laundering.
The government’s right to search private accounts.
The use of tax records to report possible crimes.
Class action litigation cases in the United States.
Court use of forensic accounting in criminal cases.
Forensic accounting to develop better anti-fraud programs.
A company’s reliance on forensic accounting to prevent theft.
Establishing controls in emerging international markets.
Forensic accountants and their role in court proceedings.
Natural disaster and loss quantification practices.

Accounting Theory Topics for College

Good accounting thesis topics should mirror personally important issues. Essay ideas should reflect the things you want to learn more about and explore in-depth. Here is a list that may pique your interest:

Impact of accounting research on financial practices.
Scientific research studies in modern economies.
Modern accounting concepts and applications.
The change in accounting practices over the last two decades.
Describe the components of Positive Theory.
Marketplace discipline across major industries.
Major accounting theories and techniques in big businesses.
The use of technology to reduce accounting costs.
Technology theory in the use of modern accounting.
Risk management and the most effective theories.

Accounting Dissertation Topics for Grad Students

The following topic ideas delve into some serious issues in accounting and are much more difficult to handle. These should be approached with the utmost academic determination to earn a master’s or a Ph.D.:

Compare accounting software versus manual accounting.
Tax management procedures in the 21 st century.
The risks of updated technology in small companies.
The costs associated with broader health care in the workplace.
The history of accounting in the 20 th century.
The best method of managing debts without difficulties.
Accounting problems caused by online transactions.
Cryptocurrency and its impact on modern accounting practices.
Forecasting jobs in the field of accounting.
The danger technology poses to the accounting industry.

Current Accounting Topics for College

If you don’t have enough time to research current topics in accounting, these ideas will help you save time. There are plenty of online resources discussing current issues and you can also find information in the library:

Compare and contrast different cryptocurrencies.
The definition of a successful and modern business account.
Non-profit organizations and tax reductions.
Sports accounting in today’s world of social media.
The financial benefits of having a second stream of revenue.
Financial stock management of overall earnings.
The relationship between corporate donations and accounting.
Minimizing risks in big and small-sized businesses.
The impact that tax deductions have on big businesses.
Financial strategies to ensure employee retention.

Hot Topics in Accounting for a Graduate Level Course

These are the topics you should be considered for a graduate-level course if you want to make a great impression on the professor. Just be sure to do your due diligence and research your selected topic thoroughly:

The instances of “cooking books” in the 21 st century.
The best approach to update accounting systems.
Fraud cases currently in the United States.
The importance of forensic accountants in fraud cases.
The reasons account reports have government regulations.
The benefits of incorporating computerized accounting.
The need for companies to make changes to accounting departments.
Evolving accounting practices that reduce the risk of theft.
The effects offshore gambling has had on accounting.
Privacy protocols to keep accounting practices secret.

Financial Accounting Topics Being Discussed Today

Topics in accounting are rooted in financial processes that date back centuries. Yet, there are still many innovative ideas that drive business success. Consider these topics for an essay on issues that are current for today’s world:

The evolution of accounting practices over the last century.
The biggest ethical concerns about accounting.
Minimizing taxes when you are a small company.
Accounting software that will cut company costs.
The best way to lower taxes through accounting practices.
Describe the way managerial accounting is affected by international markets.
Explain the major factors of management earnings.
The most accurate way to figure out the estimated tax on a company’s earnings.
The quickest way to become a certified accountant.
Describe how culture influences accounting practices.

Accounting Information Systems Research

The next set of topics are great for anyone wanting to combine accounting with technology. We put together this set to generate interest in this area:

The ways small businesses can benefit from advanced technologies.
Describe how IT affects financial analysis for reporting.
Explain how companies use AIS to collect and store data.
Explain the 10 elements used to understand AIS.
Rank the best accounting information systems.
The future of AIS in small business financial practices.
Explain how AIS eliminates the use of balance sheets.
AIS technologies save money in large businesses.
The future of AIS in small to mid-size businesses.
Describe the role of AIS in modern business.

Accounting Presentation Topics for College

These presentation topics cover a wide range of areas that are perfect for diverse interests. At the college level, students must conduct a lot of academic research to guarantee they have all the most relevant information needed to present on a great topic:

Describe how forensic accounting can reduce risk to small businesses.
Describe the challenges value and cost that managers deal with.
The biggest changes to accounting practices in the 21 st century.
The benefits of having separate controlling accounts.
The rapid flow of data and the importance of modern accountants.
Describe how forensic accountants conduct their investigations.
The most likely causes of financial instability in small businesses.
Explain the factors one must consider before investing.
Describe the differences between financial and management accounting.
Describe the impact of new taxation policies on managerial accounting.

What do you think of our accounting research topics? These are available for free and can be shared with other students. If you need a custom list of accounting topics, our academic experts can take your assignment details and provide you with original and simple accounting research topics to facilitate your project and help you earn a top grade. We can also provide you with writing, editing, and proofreading services to ensure your assignment is error-free and gets you the highest score possible.

INTRODUCTION

Literature review, discussion and conclusions, author acknowledgements, topics for the accounting information systems course: a dual perspective approach from educators and employers.

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Margaret Garnsey , Necip Doganaksoy , Elaine Phelan; Topics for the Accounting Information Systems Course: A Dual Perspective Approach from Educators and Employers. AIS Educator Journal 1 January 2019; 14 (1): 36–55. doi: https://doi.org/10.3194/1935-8156-14.1.36

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Researchers have studied which topics to address in the Accounting Information Systems (AIS) curriculum since the 1980s. Although previous studies have identified several core topics, they have noted that the rapid pace of technology calls for continued research. This study extends prior research by surveying and comparing the views of employers and AIS educators. Even though educators consistently rated the AIS topics higher in our survey than employers did, we find a general agreement between the two groups as to the relative importance of the topics. Educators and employers concur on core AIS topics, including spreadsheet skills, internal controls, and transaction processing/cycles and general ledger reporting. This is consistent with past research. On the other hand, the following areas have gained prominence among educators and employers: Sarbanes Oxley, encryption, SQL, ERP systems, Internet communication systems, and e-commerce. The findings of this study will assist AIS faculty in determining which content will be the most relevant to accounting majors.

Except for the Accounting Information Systems (AIS) course, the required courses for an undergraduate accounting major are typically predictable and consistent in most college curriculums. In contrast, the AIS course varies in both the topics and the emphasis on topics. Badua, Sharifi, and Watkins (2011) found a historical lack of consensus in oversight bodies seeking to influence the AIS curriculum (AAA Mock Committee Report, 1987; AICPA Core Competencies, 1999; AICPA Top Technologies, 2010). They state this “indicates that a considerable state of flux exists concerning suggested topical coverage in AIS courses over the years” ( Badua, Sharifi, & Watkins, 2011 , 91).

This flux is due at least in part to rapid changes that occur in technology and its use by professionals. Albrecht and Sack (2000) noted that advances in technology have reduced the cost of gathering data and reporting information. In the past decade, “big data” has become a popular term as business decisions have become more data-driven. AACSB Accounting Standard A5, issued in 2018, states, in part, that accounting students should have experience in “development of skills and knowledge related to data creation, data sharing, data analytics, data mining, data reporting, and storage …” ( AACSB International, 2018b , p. 27).

The proliferation of topics makes it difficult to determine which items should be emphasized in the first – and in many cases the only – undergraduate AIS course. The current thought processes of educators 1 and employers 2 are valuable for determining the future content of required AIS courses. We deemed this review necessary to assess the relevance of the AIS curriculum at our institution. Our objective was to explore which AIS topics are the most important to graduates so we could tailor our AIS courses to emphasize the topics most relevant to our students. The challenge of knowing which topics to address in the AIS course has grown as the number of topics in the subject has increased. Badua, Sharifi, and Watkins (2011) conducted a review of syllabi for AIS courses between 1997 and 2007. They found that while the average number of topics in a course remained constant, the diversity of topics increased.

Our paper contributes to the existing research on AIS course topical coverage by comparing survey results from educators and employers. The findings of our study confirm previous research that identifies core topics that should be addressed in the AIS course. We also identify additional topics that are of moderate importance – topics AIS educators may want to consider addressing in their curriculum. The results of our study can inform curriculum reform decisions beyond our institution.

The next section provides a review of research on the AIS curriculum. Then we discuss the survey instrument and respondents, an analysis of the results, and finally a summary and conclusions.

“Technology is used to gather, transform, and analyze data into meaningful information for decision making. … Yet these changes (in technology) are usually not reflected in a robust timely fashion in academic accounting programs nor student's internship experiences. This curricular deficit creates a significant risk for accounting program graduates, who, upon employment in a global environment, are expected to effectively and efficiently utilize and understand technologies and their capabilities, impacts, risks, and opportunities to add value to their organizations.” ( The Pathways Commission, 2012 , p. 72)

In 2015, the Pathways Commission noted data collected from practitioner and academic focus groups “indicated (1) a strong consensus for some technologies (e.g., accounting students need to be highly competent with spreadsheets) and (2) significant discrepancies for other technologies” ( The Pathways Commission, 2012 , p. 10). Boulianne found that despite the importance of technology to accountants, “IT has lost ground, notably due to the larger coverage of Finance and Strategy/Governance” (2016, p. 314).

In many accounting programs, the AIS class is the technology course. Research regarding AIS topical coverage has been ongoing since the 1980s. Table 1 presents a summary of the topics most frequently mentioned as important in previous research.

Topics Considered Important in Previous Studies

In one of the earliest studies of AIS, Davis and Leitch (1988) found spreadsheets to be the highest-rated topic by recent accounting graduates. Spreadsheets continue to be rated the most important technology skill for accountants ( Harper & Dunn, 2018 ; Tam, 2013 ). As indicated in Table 1 , transaction cycles/processing, internal control, and databases are the other topics most often mentioned as important to accountants.

Some research has indicated there are disparities in the perceived importance of different technologies between academics and practitioners and between different types of practitioners. As mentioned above, the Pathways Commission (2015, p. 10) noted that data collected from practitioner and academic focus groups “indicated (1) a strong consensus for some technologies (e.g., accounting students need to be highly competent with spreadsheets) and (2) significant discrepancies for other technologies” (e.g., XBRL). In a study of 440 professional accountants, Welch, Madison, and Welch (2010) found CPA firms rated computer auditing highly while accountants in industry and government rated database software and IT operations higher. Winstead and Wenger (2015) surveyed practitioners (primarily CPAs) and academics about the desired proficiency of undergraduate accounting graduates in nine areas of AIS. In all areas of organization systems proficiencies, and in two of three areas of reporting and data sharing proficiencies, the academics favored higher levels of proficiency than practitioners. Newer topics (e.g., XBRL, data-sharing technologies, and basics of e-commerce) produced the most disagreement between the groups. Research also shows that the relative importance of different competencies for new graduates depends on several factors, including the size, industry, and nation of the employer ( Winstead & Wenger, 2015 ; Hastings & Solomon, 2005 ). Various authors ( Badua, Sharifi, & Watkins, 2011 ; Davis & Leitch, 1988 ) note that as new technologies emerge, AIS educators face an increased diversity of topics. Our research builds on this previous work by identifying, comparing, and contrasting the AIS topics that educators and employers currently identify as important for accounting graduates.

We surveyed two types of respondents: AIS educators and employers of accounting graduates. Educator respondents are from attendees of the AIS Educators Conference. The AIS Educators Conference is attended primarily by individuals currently teaching AIS. They are generally involved in research in the field, which indicates they have current knowledge of up-and-coming topics. Badua et al. (2011) and Richtermeyer and Kovar (2001) have also used this population when investigating AIS. Employer respondents are from firms who recruit accounting students at our institution. Although specific to our institution, Table 2 shows they represent a diverse group with regard to industry. The sample includes 18 public accounting firms, two large national/international firms, and 16 local/regional firms. It also includes several asset management firms, banks, federal and state departments (e.g., taxation and finance, health and human services, etc.), national/local manufacturing firms, and service companies. Slightly over thirty percent of the firms have more than 1,000 employees, twenty percent have between 500 and 1,000 employees, and the remainder is evenly divided between those with 100 to 500 employees, 50 to 100 employees, and less than 50 employees.

Populations Surveyed

Research Instruments

We developed two versions of the survey. The first part of the employer survey consisted of questions related to employer characteristics. The corresponding part of the educator survey consisted of questions related to the institution where the participant taught and whether the participant had taught an AIS course in the last three years.

The second part was identical for both groups. It consisted of listing potential AIS topics and asking participants to rate the topics for what proficiency an undergraduate accounting major should have at graduation (see Table 3 in the Analysis section). The list is a compilation from previous research on AIS. The number of items was limited so that survey participants could complete the survey in approximately ten minutes since some research indicates shorter surveys have higher response rates ( Burchell & Marsh, 1992 ; Clarkberg & Einarson, 2008 ). Respondents were to rate each topic on a Likert scale or answer as no opinion. The scale is the same as one used by Tam (2013) : 1. No Opinion, 2. Not Relevant, 3. Awareness Only, 4. Some Understanding, 5. Good Understanding, 6. Full Understanding, and 7. Ability to Apply/Use.

Summary Statistics and Rankings of AIS Topics by Educators and Employers (Sorted by Employer Mean Response)

Administration of Survey

We e-mailed a link to the survey to 124 attendees of the 2015 AIS Educator Conference in July 2015. We sent out email reminders at one-week intervals for four weeks. We received fifty-four usable responses for a response rate of 43%. The vast majority (85%) of the respondents had one undergraduate AIS course in their curriculum, followed by 11% with two courses, and the remaining 4% with more than two AIS courses. Over 90% of the respondents have taught AIS in the past five years. Moreover, the profile of the respondents closely resembled the general attendee profile of the AIS Educator Conference. Panel A of Table 2 shows the type of institutions where participants currently teach.

We also e-mailed a link to the survey to 57 employers who recruited accounting students from our institution during the two academic years (2015–2016 and 2016–2017) following the AIS Educator Conference. We sent email reminders at one-week intervals for two weeks and then made follow-up phone calls asking employers to participate. We received 49 usable responses for a response rate of 85%. Panel B of Table 2 shows the breakdown of employers by industry. Two industries (CPA firm and financial and legal) account for 67% of responses.

The summary statistics in Table 3 are based on the responses on the Likert scale defined above. The table provides a breakdown of the employer and educator responses, as well as a breakdown of employers by public accounting, financial/legal firms, and other.

The “no opinion” category was included as a choice in the survey so that respondents who were unfamiliar with a topic would not merely guess at its relevance. The number of responses (n) varies by question since we omitted the “no opinion” responses from the analysis. We include a brief analysis of the no opinion category at the end of the results.

Evaluation of Topics

The data from the employer and educator columns in Table 3 was used to construct a contingency table ( Table 4 ) that summarizes the relationship between the educator and employer responses. We divided the items, based on their median, into three categories: greater importance (7. full understanding or 6. ability to apply/use), moderate importance (5. good or 4. some understanding), and less importance (3. awareness only or 2. not relevant).

Contingency Table of Educator and Employer Responses Categorized by Median of Responses

Slightly over half the topics fell in the same category for both the employers and educator respondents. Many of these topics are in the moderate importance category for both groups. Employers classified slightly more than 25 percent of the topics as being less important while educators rated them as having moderate importance . Almost half of those topics are related to databases and database design (ER diagrams or UML class models, REA ontology, QBE, SQL, and relational database implementation). The only database-related topic that employers rated as having moderate importance was basic database concepts.

The only item that had medians in the category greater importance for both the educator and the employer respondents was basic spreadsheet skills. Advanced spreadsheet skills were also considered important by both groups (falling in the moderate importance category). While not necessarily taught routinely in AIS classes, as mentioned in the literature review, research has consistently shown spreadsheet knowledge is considered important for success to an entry-level accountant.

Educators categorized three other items as having greater importance : transaction cycles, internal controls, and COSO. Employers classified those items as moderate importanc e. Internal controls and COSO relate to the topic of internal controls, which research has consistently mentioned as an important topic in the AIS curriculum (see Literature Review). Both groups categorized the related topics of IT controls and IT audit as having moderate importance .

Another block of topics categorized as having moderate importance by both groups is related to e-commerce (these topics include digital signatures, encryption, and privacy regulation and controls). Employers rated the topic of e-commerce itself as being of lesser importance . Employers also had XBRL as of lesser importance . Educators rated XBRL as having moderate importance . Richtermeyer and Kovar (2001) reported that a majority of AIS faculty either covered or intended to cover these topics.

CPA firms. This category consists of both local/regional and national CPA firms (total n=18).

Financial and legal firms (total n=16).

Other firms (total n=17). We constructed this category by combining the responses of the other types of employers displayed in Panel B of Table 2 .

Table 5 displays the response categories for which the importance category of the designated employer category differed from those of the combined employer group.

Changes in Responses in Comparison with Combined Employer Responses

Both the CPA and the other firms categories scored COBIT higher (as of moderate importance) than the combined group, while financial and legal firms and other firms scored query by example higher (as of moderate importance) than the combined group. Also, the other firms category scored structured query language and basic computer programming higher (as of moderate importance ) than the combined group while CPA firms scored basic database concepts lower (as of low importance) than the combined group.

To permit an item-by-item comparison of the educator and employer groups, we constructed the scatter plot displayed in Figure 1 Panel A. In this figure, each plotted point corresponds to the mean response for an AIS topic. The diagonal reference line (i.e., identity line) represents perfect matching in the mean responses between the groups. In the figure, nearly all of the points are above the diagonal reference line, suggesting that educators consistently rated the topics higher than employers did. In their study, Bain, Blankley, and Smith (2002) reported a similar pattern. The plotted points reveal a positive correlation, which suggests that there is general agreement between the two groups as to the relative importance of the topics. (The Spearman's rank correlation of means is 0.78 with p-value <0.001. In the Bain, Blankley, and Smith (2002) study, the reported correlation value was 0.51.)

Comparison of Group Means

Table 6 displays a summary of the educator and employer responses by each topic. We used the Mann-Whitney U test to statistically compare the distribution of responses of the educator and the employer groups to each one of the 37 topics. This is a nonparametric counterpart of the well-known t-test used to compare population means. The Mann-Whitney U test is appropriate for the current application given the ordinal (Likert scale) nature of the responses. The test identified statistically significant differences (at the 0.05 significance level) between the two groups for 30 (out of 37) topics. Comparison of sample means using the two-sample t-test led to nearly identical results. The seven topics for which there is no statistically significant difference (i.e., the p-value of the test is greater than 0.05) in the responses of educator and employer groups are shaded in Table 6 .

Educator and Employer Mean Responses and Ranking by AIS Topic

We compared the rank of each topic for the educator and employer groups in Table 6 . There are two differences we believe are worth mentioning. Internal control was one of the highest-ranked topics for both groups (2 for educators and 4 for employers). However, the rank for COSO shows a marked disparity between the groups (6 for educators and 22 for employers). The COSO internal control framework is accepted as the authority on internal controls, so it was not readily clear to us why the employer rank for COSO was significantly lower than their rank for internal control as a topic. We were able to gain a better understanding of this apparent discrepancy as described below.

We carried out a comparison between the financial and legal firms and CPA firms, even though the reliability of such an analysis is limited by the modest sample sizes. Figure 1 Panel B displays the scatter plot of mean responses to survey topics by these two employment sectors. All in all, there is a high degree of agreement between the groups with a Spearman's rank correlation value of 0.62. It is worthwhile to mention that in a topic-by-topic comparison, the only one that showed a significant difference between the two groups was COSO (p-value < 0.01). The rank for COSO was 7 for CPA firms while it was ranked 37 (last) for financial and legal companies. This suggests that there is a close agreement between educators and respondents from CPA firms about the importance of this topic in an AIS course.

The second significant difference noted in Table 6 relates to system documentation. For employers, systems documentation in general, business process diagrams, flowcharts, and data flow diagrams had similar ranks (7, 8, 9, and 11, respectively). Educators had the same rank as employers for flowcharts, but the ranks for systems documentation in general, business process diagrams, and data flow diagrams were lower (13, 17, and 22, respectively). This is a shift from Bain et al. (2002) , where the rank for systems documentation was higher for faculty than professionals (3 vs. 22). It seems that employers are placing more emphasis on documentation than they had before Sarbanes Oxley.

No Opinion Responses

As mentioned above, we included the “no opinion” category in the survey so that respondents who were unfamiliar with a topic would not guess at its relevance. Moreover, the rate of “no opinion” responses is a useful gage to assess the familiarity of different groups with AIS topics. Table 6 displays the percentage of “no opinion” responses by question. We noted a relatively higher occurrence of “no opinion” responses for the employer group. For educators, the “no opinion” response rate for all questions was less than 10%.

In contrast, for the employer group, 10 (out of 37) questions had more than 25% “no opinion” response rate. The questions with high “no opinion” responses were also those that generally ranked lower by the employers. As would be expected, there was a tendency to say “no opinion” among people who do not supervise entry-level accountants (median “no opinion” response rate of 21%) vs. those that do (median “no opinion” response rate of 8%).

We found that employers and educators rated almost two-thirds of the AIS topics in the same category ( Table 4 ). The educators and employers rated internal control, transaction processing systems and cycles, systems documentation, computer fraud, and database management as moderately important or most important. Employers had more topics rated as lesser importance , while educators rated most of those topics as having moderate importance .

A direct one-on-one comparison of our research to prior studies presents nontrivial challenges due to the differences in topics explored, importance ratings employed, and subject populations of the studies involved. However, our findings on core topics closely agree with the conclusions of other authors. These core topics include spreadsheet skills, internal controls, transaction processing/cycles, and general ledger reporting. The significance of these topics has remained relatively constant over time. Covering these topics in the basic AIS course would leave time for a few additional topics of particular interest to an instructor or that are requested by advisory committees or local employers. Having a standard core of AIS topics across schools would prevent confusion as to what new graduates learn in the basic undergraduate AIS course.

Educators and employers in our study rated topics that were predicted by Bain et al. (2002) to exhibit rising prominence as having moderate importance . These include SQL, ERP systems, Internet communication systems, and e-commerce. Certain other areas, such as Sarbanes Oxley and encryption that have gained prominence over the last few years and were rated as having moderate importance in our study, were not considered in most previous studies.

Employers rated several topics related to databases in the lesser importance category. This is surprising given anecdotal evidence from graduates of our accounting program and previous research ( Fordham, 2005 , p. 117) that found both “advanced understanding of relational database design” and “working knowledge of database query design…” were important AIS skills. Looking at the subdivision by employer type ( Table 4 ), both financial/legal and other firms scored QBE higher than the combined group, as having moderate importance and other firms also scored SQL and basic computer programing as having moderate importance . In contrast, CPA firms rated basic database concepts as having lesser importance than the combined group rated them. This agrees with prior research that found database skills were more important in industry and government ( Welch, Madison, & Welch, 2010 ). It may be that CPA firms have the client supply most of the data for analysis, while in other firms, accountants are responsible for retrieving the data.

The single topic rated as having greater importance by both groups was basic spreadsheets. Advanced spreadsheets had the second highest mean in both groups ( Table 3 ). Some business schools, including ours, teach/require basic spreadsheet proficiency as a component of the general business curriculum. Badua's (2008) analysis of AIS course syllabi did not find spreadsheets as one of the top ten topics covered.

There was less agreement between the educator and employer groups on the topics considered to be of lesser importance . The sentiment of irrelevance expressed by employers was far stronger than that expressed by educators. Some of the less important topics identified were XML, basic programming, and the Internet (TCP-IP, client-server systems).

Employers also had XBRL in the lesser importance category. Educators rated XBRL as having moderate importance . The employer rating was surprising, given the fact the SEC requires companies to submit financial statements in XBRL. It seems that accounting students should have a basic understanding of XBRL and how it is used. That understanding would be facilitated if students understood XML (rated as of lesser importance by both groups of respondents) before being introduced to XBRL. However, this response is similar to the findings of Winstead and Wenger (2015) , where CPAs favored a lower level of proficiency than academics for “data-sharing and XBRL.” Looking at the breakdown by employer category, other firms was the only category that changed XBRL from lesser to moderate importance .

Changes at Our Institution

Our department first implemented a required AIS course for undergraduate students entering the school in 2009. This change was a result of a recent program review and the implementation of the 150-hour requirement for CPAs in New York. Before that time, an elective AIS course was offered only once per academic year due to lack of student demand/interest. The new course was offered for the first time in the Spring 2011 semester. Since that time we have used a variety of different textbooks and approaches to teaching the course. Also, although our Accounting Program is not separately accredited, we were aware of Accounting Standard A7 issued in 2013 and reiterated in 2018 as Standard A5. The standard states, in part, that accounting students should have experience in “development of skills and knowledge related to data creation, data sharing, data analytics, data mining, data reporting, and storage …” ( AACSB International, 2018b , 27). To ensure the required AIS course is current and to determine what content is most appropriate for the elective AIS course, our department decided to survey AIS educators, and firms that recruit our students. The results of those surveys, reported in this paper, have helped us to tailor our AIS courses to provide the highest level of relevance to our students.

We have made modest changes to the required AIS course. We have increased the coverage of internal controls and COSO and made the AIS course a prerequisite to the auditing course. The prerequisite has presented some problems due to the number of required accounting courses. We have continued with it at present but may have to change it to a co-requisite in the future.

Rather than flowcharts, we now use business process diagrams (BPDs) to illustrate system documentation. In our survey, flowcharts and BPDs had the same mean response from employers. However, the mean for BPDs had no significant difference with the mean of educators (see Table 6 ). This is noteworthy since, in general, employers rated topics lower than educators. Several students have commented that they have found this relevant when interviewing for jobs. Each semester students are required to complete a project requiring them to analyze data in a database to investigate a business problem and communicate their findings. In the most recent semester, students were required to complete a BPD of the system, to document their understanding, before completing the other parts of the project.

Both educators and employers have consistently ranked basic and advanced spreadsheet skills as important for accounting students. Our surveys reinforced these findings. As mentioned above and as implied by AACSB, we believe that the topic of basic spreadsheet skills belongs in a course required for all business majors. Therefore, we only introduce a limited number of spreadsheet functions (e.g., what-if analysis and data validation) that have specific applications in the text.

We have revamped the elective AIS course in our department based, in part, on the results of our research. The class is now taught in a computer classroom with students spending significant time in each class learning different types of software. We have added a several-week module on advanced spreadsheet functions. Both employers and educators ranked advanced spreadsheets highly (second for employers and fifth for educators). Anecdotal evidence from students indicates they have found this knowledge immediately useful in their internships and employment. In our survey, employers were asked: “Please list any specific Commercial Accounting software students should have experience with.” Quickbooks was the most frequent software mentioned. In response, we have added a Quickbooks module. We also added modules on NetSuite (a cloud-based ERP system) and Tableau (for data visualization). Students have reacted favorably to the changes. Enrollment in the elective doubled in the second offering of the revamped course.

At the graduate level, our M.S. in Accounting program has added a concentration and a certificate in data analytics to address growing interest in this area. The four new courses that comprise this concentration area are: Business Intelligence and Information Systems, Quantitative Methods for Data-Driven Decision Making, Data Visualization and Predictive Analytics, and Decision Modeling and Analytics.

Implications and Suggestions

Based on survey results and the limited changes made at our institution, we have several suggestions. Both employers and educators rate Excel as having greater importance . As mentioned above, we have added an advanced spreadsheet component to our elective AIS course. Several students have commented they have found this useful in internships/jobs. In general, we believe the best way for students to acquire and build competency using spreadsheets is to incorporate an advanced spreadsheet assignment in every accounting course, negating the need to include it as a separate topic in AIS.

“Consistent with mission, accounting degree programs integrate current and emerging accounting and business practices in three primary components within the curricula. 1. Information systems and business processes including data creation, manipulation / management, security, and storage. 2. Data analytics including, for example, statistical techniques, clustering, data management, modeling, analysis, text analysis, predictive analytics, learning systems, or visualization. 3. Developing information technology agility among students and faculty, recognizing the need for continual learning of new skills needed by accounting professionals” ( AACSB International, 2018b , 27).

The recent AACSB 2018 Business Standards update has added Technology Agility to Standard 9 – Curriculum Content ( AACSB International, 2018a ). This implies that technology should be integrated throughout the business curriculum, not just in accounting classes.

Badua et al. (2011) found that the number of topics covered in an AIS course has remained constant at about six. However, they note that the variety of different topics taught in AIS courses has increased over time. The results of the current research show that AIS educators and employers agree on a broad array of topics that is of moderate importance to accounting undergraduates. A single undergraduate AIS course does not have sufficient time to cover in any depth or even introduce all of the topics identified as being important. We agree with the suggestion of Badua et al. (2011) that a second AIS course may be warranted. This second course would contain those “likely to change with technological innovation.” We believe the second course could address topics rated as moderate importance not addressed in a basic AIS course and topics important to local employers.

We recognize this suggestion may be impractical at many institutions due to the number of required courses for accounting majors. Boulianne (2016) found a decrease in the number of required IT courses in accounting programs since the unification of the three Canadian professional accounting associations. With the advent of the 150-credit hour requirement for a CPA license, schools should critically assess whether there are courses that relate primarily to the CPA examination that could be moved to the graduate program allowing for additional flexibility in the undergraduate program. Another approach is to determine if there are IT topics/skills that are relevant for all business students to have. Examples of possible topics include privacy regulation and e-commerce. A required course could then be designed to address those topics as part of the curriculum for all business students. A business course focused on technology is in line with the recent update of AACSB Business Standards, which includes Technology Agility ( AACSB International, 2018a ).

Limitations of the Study

There are several limitations to the current study. Our first survey only included instructors attending the AIS Educator Conference. Similarly, we e-mailed employers' surveys to employers who recruit accounting students at our college. However, we believe that the industries that recruit our accounting students are similar to other schools located in a medium-sized metropolitan area (~1,000,000 population). The majority of respondents were from CPA, financial, and legal firms. The ordering of topics in the survey may have created a bias in responses. The topics were not randomized. Bryan and Smith (1997) found randomization did not eliminate bias. Another concern is sampling bias created due to nonresponse. For the employer group, the exceptionally high response rate (85%) to the survey alleviated our concerns in this regard. For the educator group, even though the response rate was lower (43%), the sample size (54) was satisfactory. Moreover, the profile of the respondents closely resembled the general attendee profile of the AIS Educator Conference.

As explained in Table 2 , the sampling periods used for the educator and employer groups are slightly different. The sampling period for the employer group was extended by an additional year to achieve a more representative sample. We believe that that the added duration for the employer group is not sufficiently long to incorporate a marked change in the opinions of the educator and employer groups on AIS topics of interest.

It would be helpful to explore the perceptions of different types of employers in more detail. Our limited sample size prevented an in-depth analysis in this regard. We also did not collect detailed information on the survey participants. Collecting additional demographic information would be useful.

Summary and Future Directions

This study aimed to compare the perceptions of educators and employers regarding topics of importance in AIS education. To that end, we surveyed AIS educators and employers of recent accounting graduates. In line with past research, our findings reaffirmed the strong agreement between educators and employers on core AIS topics, including spreadsheet skills, internal controls, transaction processing/cycles, and general ledger reporting. On the other hand, Sarbanes Oxley, encryption, SQL, ERP systems, Internet communication systems, and e-commerce have gained prominence among educators and employers.

Our study highlights the need to investigate emerging questions on AIS curriculum. For 85% of the educators surveyed, their institution only offered one AIS course. The number of AIS topics continues to grow. It would be useful to study the need for a second AIS course from both the educator and employer points of view. Another topic for further research is the determination of the factors that underlie markedly different ratings of topic between the educator and employer groups (e.g., database concepts, XBRL). The depth and breadth of data analytics in the AIS curriculum warrants further study. Likewise, Blockchain technology and cryptocurrencies have recently gained prominence in business publications. They highlight the fact that it is important for research addressing topics in AIS to be performed periodically so that we can monitor trends and new topics.

This paper contributes to the literature by reporting on the perceptions of educators and employers of the topics that are important to accounting students. It provides data that will assist educators in evaluating what topics would be most relevant to their students. Curriculum research should be performed periodically because we, as accounting educators, must consider industry needs and the changes in technology as we update and improve our curriculums.

The authors would like to thank both the current and prior Editors-in-Chief, the associate editor and two anonymous reviewers whose comments and suggestions greatly improved the quality of our original manuscript.

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Graduate Education

Office of graduate and postdoctoral education, 12 grad students named as finalists for 2024 three minute thesis competition.

Mar 26, 2024

After six intense preliminary rounds, twelve exceptional scholars have emerged from a pool of 65 talented candidates, earning their place as finalists in Georgia Tech's highly anticipated annual Three Minute Thesis (3MT) competition. On Friday, April 5, 2024, these finalists will hit the stage, harnessing their research expertise, to deliver compelling presentations in a three-minute format.

Congratulations to the following twelve finalists:

Karina Bhattacharya MID Industrial Design

Vinodhini Comandur, Ph.D. Aerospace Engineering

Mo Jarin, Ph.D. Environmental Engineering

Anamik Jhunjhunwala, Ph.D. Biomedical Engineering

Valeria Juarez, Ph.D. Biomedical Engineering

Alexandra Patterson, Ph.D. Bioengineering

Jeffrey Pattison, Ph.D. Aerospace Engineering

Kantwon Rogers, Ph.D. Computer Science

Mallika Senthil, MS Biomedical Engineering

Wenting Shi, Ph.D. Chemistry and Biochemistry

Shreyas Srivathsan, Ph.D. Aerospace Engineering

Raghav Tandon, Ph.D. Machine Learning

This year’s 3MT competition takes place on Friday, April 5, 2024, at 5:30 p.m. in the Atlantic Theater in the John Lewis Student Center. The entire Georgia Tech community is encouraged to attend the competition, which occurs as the finale of the 2024 Grad Student Appreciation Week. 3MT will also be streamed online and can be viewed at https://gatech.zoom.us/j/98696536715 . Audience members and online viewers can vote for their favorite presenter to win the People’s Choice Award.

Ph.D. winners can win up to $2,000 in research travel grants. The master's winner will receive a $1,000 research travel grant.

Tech’s 3MT competition is coordinated by the Office of Graduate Education in partnership with the Center for Teaching and Learning (CTL), The Naugle Communications Center, and the Language Institute.

For more information, visit grad.gatech.edu/3mt .

Brittani Hill | Marketing and Communications Manager

Office of Graduate and Postdoctoral Education

7.4 magnitude quake hits Taiwan, strongest in 25 years

By Nectar Gan , Wayne Chang , Jerome Taylor, Antoinette Radford, Deva Lee and Maureen Chowdhury , CNN

Our live coverage of the Taiwan earthquake has moved here.

Search and rescue efforts continue after 7.4 magnitude earthquake rocks Taiwan. Here's the latest

From CNN staff

Rescue workers stand near the site of a leaning building in the aftermath of an earthquake in Hualien, Taiwan, on April 3.

Rescuers are working to free dozens trapped after a 7.4 magnitude earthquake struck the east coast of Taiwan — causing landslides and collapsed structures.

At least nine people have died , more than 900 others are injured and over 100 buildings have been damaged.

The quake is the strongest to hit Taiwan in 25 years .

Here's what else we know:

The quake: The earthquake hit at 7:58 a.m. local time, 18 kilometers (11 miles) south of the city of Hualien at a depth of 34.8 kilometers, according to the US Geological Survey.
Aftershocks : The quake was followed by 29 aftershocks greater than a magnitude of 4.0 near the epicenter of the earthquake in east Taiwan so far, according to the United States Geological Survey (USGS). Tremors have been felt across the island, including in Taipei. Tremors as high as magnitude 7 are expected in the following days.
Hualien County: The region where the quake struck, Hualien County, has a population of about 300,000, around 100,000 of whom live in the main city of Hualien. But many in the region live in remote coastal or mountain communities that can be hard to reach , so it might take time to understand the extent of Wednesday's quake.
Trapped miners: Taiwan's national fire agency said that 71 people are trapped in two mines in Hualien.
Power cuts : More than 91,000 households were without electricity, according to Taiwan's Central Emergency Command Center.
Medical facilities: Hospitals across Taiwan’s capital , Taipei City, are operating normally despite being damaged by Wednesday’s earthquake, according to the Municipal Government.
US monitoring: The Biden administration is monitoring the earthquake in Taiwan overnight and is prepared to offer assistance, a National Security Council spokesperson said Wednesday.

71 miners trapped in 2 mines in Taiwan after earthquake, national fire agency says

From CNN's Shawn Deng

Taiwan's national fire agency said that 71 people are trapped in two mines in Hualien after a powerful earthquake struck the island.

In the Heping mine, there are 64 people trapped, and seven more are trapped in the Zhonghe mine, the fire agency said in a news conference on Wednesday.

Video shows man swimming in a rooftop pool when massive earthquake hit

When a magnitude of 7.4 earthquake rocked Taiwan on Wednesday, it struck during the morning commute.

Video shows highway roads shaking and even a man being heavily swayed and rocked on a rooftop pool.

Watch the moment here:

Taiwanese semiconductor facilities will resume production overnight following earthquake

Taiwan Semiconductor Manufacturing Company Limited (TSMC), the chipmaking giant, said on Wednesday that its facilities which were impacted by the 7.4 magnitude earthquake are expected to resume production overnight.

TSMC reported that their overall tool recovery is at more than 70% within 10 hours of the earthquake striking the island. Safety systems are also operating normally, TSMC added.

The company noted that a small number of tools were damaged but that there was no damage to its extreme ultraviolet lithography (EUV) tools. Work at construction sites will resume after further inspections are complete, TSMC said.

Earlier, a TSMC spokesperson told CNN they had evacuated some manufacturing plants. All personnel are now safe, TSMC said in an update.

Biden administration monitoring Taiwan earthquake, White House says

From CNN's Sam Fossum

The Biden administration is monitoring the earthquake in Taiwan overnight and is prepared to offer assistance, a National Security Council spokesperson said Wednesday.

"We are monitoring reports of the earthquake impacting Taiwan and continue to monitor its potential impact on Japan. The United States stands ready to provide any necessary assistance. All those affected are in our prayers," a statement from National Security Council spokesperson Adrienne Watson said.

7 major earthquakes have hit Taiwan over the last 50 years

The 7.4 magnitude earthquake that killed at least nine people and injured hundreds Wednesday, is the strongest to hit Taiwan in 25 years .

Over the last 50 years, the island has experienced a total of seven major earthquakes, the last being a 7.1 magnitude quake in 2006 in Pingtung County in southern Taiwan.

The island sits on the Pacific Ring of Fire , which makes it prone to earthquakes.

See a full list of the earthquakes that have hit Taiwan:

29 aftershocks above 4.0 magnitude have occurred near epicenter since earthquake, US Geological Survey says

From CNN's Sara Tonks

There have been 29 aftershocks greater than a magnitude of 4.0 near the epicenter of the earthquake in east Taiwan so far, according to the United States Geological Survey (USGS).

Of these aftershocks:

One was above 6.0
13 have been at or above 5.0
14 have been above 4.0.

Forecast during recovery efforts: Tonight's forecast in Hualien City, near the epicenter, calls for increasing cloud coverage. Thursday is looking at mostly cloudy skies with afternoon showers and rain Thursday night and Friday during the day.

Rainfall totals should be relatively light for Taiwan, with models calling for under 25 mm (less than 1 inch) by Friday evening local time.

Watch landslide engulf road after 7.4 magnitude earthquake hits Taiwan

A dashcam camera has caught the moment a large landslide came down a mountain in Taiwan, triggered by a 7.4 magnitude earthquake on Wednesday morning.

The quake is the strongest to have rattled the island in 25 years, killing at least nine people and leaving more than 150 trapped.

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