Honors Theses

Date of Award

Spring 5-11-2024

Document Type

Undergraduate Thesis

Department

Accountancy

First Advisor

Victoria Dickinson

Second Advisor

W. Mark Wilder

Relational Format

Dissertation/Thesis

Abstract

The case studies comprising this thesis place accounting in the context of the broader political and economic landscape. Through multimedia platforms and group discussions presented throughout the spring and fall semesters of 2023, I considered the interplay between legislation and business and reflected on the ultimate impact these events have on Americans. In- class discussions regarding references to current events, such as the war in Ukraine and impending legislation, prompted me to see the need to be well-informed if I want to be an effective auditor as well as a responsible citizen. In Case 1, I was offered the opportunity to learn about the ideology and impact of the teachings of two influential African American conservative economists Thomas Sowell and Walter Williams. The cases centered around the financial crisis of 2008 (Case 4), the failures of the Silicon Valley Bank (Case 3), and the unethical business practices in China (Case 6) created a dialogue surrounding the role of governmental and financial institutions in uncovering fraud and improving the ethics of business. I was challenged to think about how an accountant provides their professional opinion to confront these dilemmas in the financial world. The case studies addressing environmental, social, and governance (ESG) reporting (Case 2 and Case 8) considered the difficulties businesses face in reporting risks as well as the positive and negative impacts of future legislation on the way businesses operate. Additionally, in the ideation case challenge, I had the opportunity to collaborate with a team to generate an innovative presentation regarding the application of generative artificial intelligence and present my solution to a panel of KPMG professionals. Together, these cases provided me with valuable knowledge and equipped me with the cognitive skills to make me a well-rounded accounting profession.

Creative Commons License

Creative Commons Attribution 4.0 International License
This work is licensed under a Creative Commons Attribution 4.0 International License.

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