Honors Theses

Date of Award

Spring 5-7-2026

Document Type

Undergraduate Thesis

Department

Accountancy

First Advisor

Victoria Dickinson

Second Advisor

W. Mark Wilder

Relational Format

Dissertation/Thesis

Abstract

This thesis examines multiple areas of financial reporting, business strategy, and legislation. This was performed through a series of case studies completed in Accounting 420, where the purpose of the class was to apply accounting concepts to real-world business situations. The cases cover multiple areas of financial reporting, including asset theory, 10-K analysis, audit risk assessment, corporate legislation, business strategy, data analytics, economic policy, and professional leadership. The main analysis focuses on Post Holdings, with supporting cases involving Tyson Foods, the Corporate Transparency Act, Thomas Sowell, Ronald Reagan, and broader accounting theory.

The research process used throughout the thesis consisted of reviewing company annual reports, press releases, news articles, regulatory materials, and academic or professional sources. Several cases required analyzing 10-K reports, identifying significant accounts and changes, studying balance sheets, and determining news developments’ effects on financial statements. The Post Holdings cases required research into company operations, products, leadership, financial performance, and the possible effects of the Make America Healthy Again (MAHA) legislation on revenue, cost of goods sold, inventory, advertising, and other areas of the company. Other cases required applying concepts, evaluating legislation such as the Corporate Transparency Act, and reflecting on economic and leadership principles.

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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