Financial Reporting in Division I College Athletics

Author

Anish Sharma, University of Mississippi. Sally McDonnell Barksdale Honors College

Date of Award

2014

Document Type

Undergraduate Thesis

Department

Accountancy

First Advisor

J. Riley Shaw

Relational Format

Dissertation/Thesis

Abstract

The purpose of this study is to determine whether financial reporting standards used in Division I college athletics are comparable, consistent, and complete. The study compares the principles that athletics departments must use in adherence to the Department of Education's Equity in Athletics Disclosure Act (EADA) report with the principles that athletics departments must also use in the National Collegiate Athletic Association (NCAA) report. Additionally, the two reporting standards will be compared to the conceptual framework of Generally Accepted Accounting Principles (GAAP). Through surveys from Division I athletics departments throughout the country, interviews, and financial databases, the study aims to identify the problems with the EADA report and the NCAA report while offering a solution that satisfies the conceptual framework of GAAP.

Recommended Citation

Sharma, Anish, "Financial Reporting in Division I College Athletics" (2014). Honors Theses. 69.
https://egrove.olemiss.edu/hon_thesis/69

Accessibility Status

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