Honors Theses

Date of Award

2018

Document Type

Undergraduate Thesis

Department

Accountancy

First Advisor

Victoria Dickinson

Relational Format

Dissertation/Thesis

Abstract

Corporate accounting is an ever-evolving beast that ebbs and flows with social and technological trends. Management faces new challenges with every interaction and must deal with the consequences. Accounting firms pioneer strategies and solutions to cope with changing regulations and accounting methods while abiding by their governing bodies. The Public Company Accounting Oversight Board as established by the Sarbanes-Oxley Act of 2002 is responsible for monitoring and correcting public companies. The Financial Accounting Standards Board established by the Financial Accounting Foundation is considered to be the Generally Accepted Accounting Standard setting body for the PCAOB. The cases discussed below all follow PCAOB and FASB guidelines. Public companies set precedents for each other through trial and error of which accounting methods work and are correct under FASB. My research concludes how a public company should report, disclose, or record numerous scenarios. Keywords: corporate accounting, PCAOB, FASB, GAAP, public company, accounting methods

Included in

Accounting Commons

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