Honors Theses

Date of Award

Spring 5-9-2026

Document Type

Undergraduate Thesis

Department

Accountancy

First Advisor

Victoria Dickinson

Second Advisor

Mark Wilder

Relational Format

Dissertation/Thesis

Abstract

This thesis compiles several case studies completed under the direction of Dr. Victoria Dickinson during the 2024–2025 academic year for the fulfillment of requirements imposed by Accountancy 420: Independent Study. The first semester (Fall 2024) involved four research cases. The first case involved analysis of AMC Entertainment’s annual report (10-K) for the purpose of identifying pertinent financial statement information and creating risk-mitigation strategies. The second case pertained to the January 2024 Corporate Transparency Act and its effect on reporting companies. The third case centered around analysis of the relationship between environmental, social, and governance (ESG) issues and public accounting. Finally, the fourth case involved an evaluation of differing viewpoints on financial reporting standards. The second semester (Spring 2025) involved four case studies. The first case was an individual reflection on a documentary about economist Thomas Sowell. The remaining cases constituted a three-part project that involved research and hypothetical proposals regarding the company’s business operations relative to developments in its business environment; this research was later used to formulate audit plan revisions and methods of delivering assurance services to PepsiCo. Overall, these case studies expanded my understanding of accounting concepts, bolstered my ability to apply concepts to real-world issues, and provided new perspective regarding the role of certified professional accountants (CPAs) in the decision- making of public companies.

Included in

Accounting Commons

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