Journal of Undergraduate Research

Tim G. Lovell and Dr. Robert Jackson, School of Accountancy and Information Systems Trade schools owned and operated by members of the church and organized for the intent to train return missionaries are becoming increasingly common in developing countries. One such school Fundet, located in Guatemala, boasts a student body representative of all Central America. […]

Terry Jackson and Dr. Ron Worsham, SOAIS In the past year, a landmark Supreme Court decision changed the way restaurants calculate social security taxes related to employee tips. In the case of the United States v. Fior D’Italia, Inc. [2002-1 USTC ¶50,459], the Supreme Court ruled against Fior D’ Italia, Inc. by concluding that the […]

Stephen P. Hunt and Dr. Steve Albrecht, School of Accountancy and Information Systems Most business students will eventually work with an unethical colleague whose schemes must ultimately crumble. The unethical person could drag his coworkers and his company down with him. We must prepare today’s business students (tomorrow’s executives) to save their own names and […]

Joseph B. Hillstead and Dr. Ted Christensen, School of Accountancy and Information Systems In the wake of catastrophic accounting scandals involving companies such as Enron, WorldCom, and Andersen, investors and the Securities and Exchange Commission have become increasingly concerned about the quality of reported earnings. Wall Street earnings expectations may be overriding common-sense business practices. […]

Jacob Given and Dr. T. Jeff Wilks, School of Accountancy & Information Systems Overview of Topic Area The United States is currently facing a perceived crisis in our financial reporting system. In recent years, a large increase in the number of financial frauds reported and subsequent business failures have led to concerns in both the […]

Brandon B. Buhler and Dr. W. Jeff Wilks, Accounting and Information Systems Over the past few years, investors in Corporate America have witnessed a rise in financial fraud. With escalating frauds in the business world, investors are more determined to gain assurance from the auditors of the financial statements. The Sarbanes-Oxley Act of 2002 also […]

Bryant D. Blanchard and Dr. Ervin Black, School of Accounting and Information Systems Every company has an entrepreneurial beginning. Some companies grow into huge corporations that provide thousands of jobs and generate millions in tax revenue, while other companies remain small and fight to stay in business from year to year. This observation prompts the […]

David Wood and Dr. Douglas F. Prawitt, School of Accountancy and Information Systems Internal audit has undergone significant changes in the last few years. In particular, outsourcing of the internal audit function (IAF), often to large CPA firms, has grown in popularity as companies seek to reduce costs and to focus on core business competencies. […]

Kevin Rasmussen and Dr. Theodore Christensen, SOAIS On December 3, 1999 the Securities and Exchange Commission (SEC) issued an important accounting regulation, Staff Accounting Bulletin 101 (SAB 101), in response to concerns that many publicly traded companies were recognizing revenues inappropriately. Prior to the release of SAB 101 many investors and Wall Street analysts suspected […]

David Olsen and Dr. Conan Albrecht, School of Accountancy and Information Systems Administrators of online groups face challenges in making their information attractive to users. Large groups with a lot of information must attract new users while retaining current users. Because users of large groups can get overwhelmed by the volume of information available, they […]