accounting thesis aau

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About Addis Ababa University Institutional Repository (AAU-ETD)

AAU-ETD is an electronic open access institutional repository of Addis Ababa University that makes available and digitally preserves the scholarly outputs produced at AAU. The repository contains both published and unpublished work including: theses and dissertations,preprint,staff and student publications.

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Digital Commons @ USF > Muma College of Business > School of Accountancy > Theses and Dissertations

Accounting Theses and Dissertations

Theses/dissertations from 2023 2023.

The Rise of Text Analysis: Using Machine Learning to Explain the Variation in Going Concern Accuracy , Yimei Zhang

Theses/Dissertations from 2017 2017

Applying the Theory of Planned Behavior to Influence Auditors' Knowledge-Sharing Behavior , Xu Cheng

Theses/Dissertations from 2015 2015

Retail Investors' Perceptions of Financial Disclosures on Social Media: An Experimental Investigation Using Twitter , Neal Michael Snow

Does the Format of Internal Control Disclosures Matter? An Experimental Investigation of Nonprofessional Investor Behavior , Amanuel Fekade Tadesse

Theses/Dissertations from 2013 2013

Do Changing Reference Levels affect the Long-Term Effectiveness of Incentive Contracts? , Lee Michael Kersting

Theses/Dissertations from 2010 2010

The Effects of Directional Audit Guidance and Estimation Uncertainty on Auditor Confirmation Bias and Professional Skepticism When Evaluating Fair Value Estimates , Norma R. Montague

Theses/Dissertations from 2009 2009

Mitigating Escalation of Commitment: An Investigation of the Effects of Priming and Decision-Making Setting in Capital Project Continuation Decisions , Ann C. Dzuranin

Understanding and Improving Use-Tax Compliance: A Theory of Planned Behavior Approach , Christopher Robert Jones

Theses/Dissertations from 2008 2008

Detecting Financial Statement Fraud: Three Essays on Fraud Predictors, Multi-Classifier Combination and Fraud Detection Using Data Mining , Johan L. Perols

Performance and Perception: An Experimental Investigation of the Impact of Continuous Reporting and Continuous Assurance on Individual Investors , Anita Reed

The Effect of Multidimensional Information Presentation on the Effectiveness and Efficiency of a Spatial Accounting Judgment , John K. Tan

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Accounting and Finance

•   All Departments
• 17 Documents
• 86 Researchers
• Save to Library

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Scholars' Bank

Accounting theses and dissertations.

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• Human-Interaction-based Information and Managerial Learning from Stock Prices: Evidence from the COVID-19 Pandemic  Park, Seyoung ( University of Oregon , 2024-01-10 ) Despite growing evidence managers learn information from stock prices that guide their investment decisions, the forms of information that underlie this learning mechanism are not well understood. This paper explores whether ...
• The Effect of SEC Staff Diversity on Investigation Decisions  Gabrielsen, Lance ( University of Oregon , 2024-01-09 ) I explore how ethnic and gender diversity at the Securities and Exchange Commission (SEC) affects its investigation decisions. Employing a novel dataset of SEC employees, I find a positive association between SEC office-level ...
• Ultimate Beneficial Ownership Disclosure Regulation and the Real effects of Investment: A Cross-Country Analysis  Berry, Erica ( University of Oregon , 2023-03-24 ) In this study, I examine whether laws mandating disclosure of ultimate beneficial ownership of entities influence outbound foreign direct investment activities. The secrecy provided by anonymous companies allows the ...
• Do Private Tax Disclosures Affect the Quality of Public Financial Reporting?  Wu, Juan ( University of Oregon , 2022-10-04 ) This study investigates whether increased private tax disclosures have implications for the quality of public financial reporting in the context of Schedule UTP. In terms of the predictive value of tax reserves, I find ...
• Do Financial Analysts Influence Employee Treatment? Evidence from a Natural Experiment  Abdulsalam, Khaled ( University of Oregon , 2022-02-18 ) I examine the influence of financial analysts on firms’ treatment of employees. I apply a unique setting by implementing a difference-in-differences design around brokerage mergers as an exogenous shock to analyst coverage. ...
• Taxes and the Use of Subjectivity in Executive Bonus Plans  Fox, Zackery ( University of Oregon , 2021-09-13 ) In this study, I examine whether taxes influence the design of executive compensation incentives. Recently, the Tax Cuts and Jobs Act (TCJA) removed the requirement that bonus plans be tied to objective and verifiable ...
• Do Managers Respond to Tax Avoidance Incentives by Investing in the Tax Function? Evidence from Tax Departments  Li, Zhongyang (John) ( University of Oregon , 2021-04-27 ) While prior literature examines the role of incentives in motivating top managers to engage in corporate tax avoidance, there is little evidence on the specific actions that managers take in response to these incentives. ...
• Are Critics Right About Quarterly Earnings Guidance? An Examination of Quarterly Earnings Guidance and Managerial Myopia  Quinto, Claire ( University of Oregon , 2020-09-24 ) I examine the claim that managers who issue quarterly earnings guidance sacrifice long-term value to enhance short-term performance, i.e., that quarterly earnings guidance encourages myopic behavior. I find that quarterly ...
• Does the Diversification of Tax Strategies affect Tax Risk?  Krieg, Kimberly ( University of Oregon , 2019-09-18 ) I investigate the effect that the number of different tax strategies employed by a public company has on the relation between measures of corporate tax avoidance and measures of risk. Prior studies have generally failed ...
• The Interaction of Incentive and Opportunity in Corporate Tax Avoidance: Evidence from Financially Constrained Firms  Wu, Kaishu ( University of Oregon , 2018-09-06 ) I hypothesize and find that the variation in corporate tax avoidance is jointly determined by firms’ incentive and opportunities to avoid taxes. Specifically, the positive relation between financial constraints (my proxy ...
• Individual Executive Characteristics and Firm Performance: Evidence from CEO Narcissism  Perez, Rebeca ( University of Oregon , 2017-09-06 ) Narcissism refers to persistent feelings of grandiosity, a need for admiration, and a lack of empathy (American Psychiatric Association 2013). The literature has found narcissism to be associated with individuals making ...
• How does the stock market respond to R&D cuts used to manage earnings?  Li, Zhaochu ( University of Oregon , 2016-10-27 ) Prior research shows returns are positive when firms meet or beat analysts’ consensus forecasts but negative when firms miss. Past studies also show managers frequently cut R&D expenses in order to meet the ...
• Financial Accounting Standards, Audit Profession Development, and Firm-Level Tax Evasion  Williams, Brian ( University of Oregon , 2016-02-23 ) In this study I investigate the relation between (1) country-level financial accounting standards and audit profession development and (2) firm-level tax evasion. I investigate this relation using a confidential dataset ...
• Top Management Team Functional Diversity and Management Forecast Accuracy  Wang, Shan ( University of Oregon , 2015-08-18 ) Prior literature documents that the diversity of top management team (TMT) functional experiences enhances firm performance through its effect on information processing and sharing between team members. In this study, I ...
• Private Litigation as a Regulator of Accounting Standards  Cutler, Joshua ( University of Oregon , 2015-08-18 ) I examine the impact of the trend of private class actions targeting alleged violations of generally accepted accounting principles (GAAP). I document the specific allegations in GAAP lawsuits and find that allegations ...
• Equity Valuation of Modern Master Limited Partnerships  Mandell, Aaron ( University of Oregon , 2015-08-18 ) Using a sample of 57 master limited partnerships (MLPs) formed from corporate assets between 1982 and 2011, I examine the share price effects on parent corporations from forming MLPs. Specifically, I compare announcement ...
• The Role of Taxes in Foreign Earnings Management: Implications for Pricing of Foreign Earnings  Huang, Jingjing ( University of Oregon , 2014-09-29 ) U.S. multinational corporations are well known for shifting income to low tax foreign subsidiaries to avoid U.S. income tax. Yet little is known about how multinational corporations opportunistically use low tax foreign ...
• Do Financial Expert Directors Affect the Incidence of Accruals Management to Meet or Beat Analyst Forecasts?  Hsu, Pei Hui ( University of Oregon , 2013-10-03 ) Evidence that firms adjust accruals to just meet or beat analyst forecasts is pervasive. However, the implications for earnings quality are not clear. Managers can use this practice either to mislead investors, resulting ...
• The Effect of Managerial Reputation on Corporate Tax Avoidance  Kim, Jin Wook ( University of Oregon , 2012 ) Prior literature suggests that tax avoidance is an effective way to enhance firm value. However, there appears to be considerable cross-sectional variation in tax avoidance, and it is not clear why some firms do not take ...
• Why Do Acquirers Manage Earnings Before Stock-for-Stock Acquisitions?  Tran, Nam D. ( University of Oregon , 2011-06 ) In this dissertation, I examine whether high disclosure costs explain why acquirers manage earnings before stock-for-stock acquisitions. Because stock-for-stock acquirers use their own shares to pay for targets' shares, ...

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Business Administration: Accounting & Finance

The B.A. in Business Administration: Accounting and Finance is a dually accredited program. You will get both American and European BA degree for a single price . In this concentration, students familiarize themselves with the core aspects of accounting and finance.

Download Brochure

Please submit your details in order to receive the brochure via email., about the program.

The B.A. in Business Administration: Accounting and Finance is a dually accredited program. You will get both American and European BA degree for a single price. The program is delivered by an international faculty with top qualifications and experience in the business world. We commit ourselves to a personalized education model: in Spring 2020, the average class size in business undergraduate studies was 18 students! 

What I enjoy most about AAU is its diverse and engaging environment. The smaller class sizes allowed me to make meaningful connections with faculty members and students, and facilitated networking, which is extremely important in the business world, and has enabled me to seek out the right opportunities. Kristian Pankulych , Business Administration, Student

In this concentration, students familiarize themselves with the core aspects of accounting and finance. The courses are designed to gradually deepen students’ knowledge of accounting, reporting, banking, capital markets and portfolio management. Given the rising number and volume of fraud and unfair practices in these areas, the module also focuses heavily on business ethics and ethics of capital markets. As a part of the concentration, students will also get real-life experience of working in a large corporation or an auditing company.

After completion of these modules, students will be able to successfully work in the above-stated fields and will have the ability to record, classify, analyze, summarize, interpret, and communicate financial information relevant to a business and its surroundings. 

Program Structure

Business Administration: Accounting & Finance is a 3-year study program. To graduate, students must accumulate 90 US credits (180 ECTS credits) by completing 30 courses. 

• Composition I
• Composition II
• Intro to Economic Thought
• Computer Information Systems
• Introduction to Law
• Introduction to Politics (Politics I)
• Intro to Sociology
• Intro to Psychology
• World History I
• World History II
• EUROPEAN HISTORY I: THE ORIGIN OF EUROPE
• European History II
• Survey of Western Art
• Business Mathematics I
• Introduction to Management
• Introduction to Marketing
• Business Statistics
• Financial Accounting
• Advanced Communication and Presentation Skills For Global Managers
• Corporate Finance
• Professional Internship
• Thesis Seminar II: Strategic Planning
• Thesis Seminar I: Business Research Methods
• Managerial Accounting
• Business Information Systems
• Business Ethics
• Financial Reporting and Analysis
• Investment Analysis and Portfolio Management

Five elective courses offered by any school at AAU

Having passed all the required and elective courses, students complete their studies by taking graduation examination: state exam covering the major module, state exam covering the concentration module, thesis defense.

For more information on the modular structure and the study program, please contact our admissions team at [email protected] .

Learning Outcomes

Graduates of the B.A. in Business Administration: Accounting and Finance can expect to:

• Comprehend the accounting system as an integral part of the decision-making process in the management of an enterprise. This includes analysis of financial statements and generation of effective costing models.
• Analyze the capital and financial structures and options of an enterprise to recommend optimal solutions at both the project level and the enterprise level.
• Utilize quantitative and qualitative analysis to address challenges facing businesses today in order to assist development of strategic advantages in a competitive environment.
• Express findings and developments effectively using both current technology and written skills.

Career Prospects

AAU graduates thrive in multinational environments and are able to communicate professionally in English to international audiences. As a graduate of this degree program, you will be well equipped to continue your studies or pursue a global career in areas such as: 

• financial analyst
• audit assistant
• credit analyst
• data analyst
• portfolio manager
• account manager
• account executive
• business valuation specialist
• business adviser
• entrepreneur

Qualification Awarded

The Bachelor’s degree awarded is concurrently recognized as a Bachelor of Arts (B.A.) in the United States, per AAU’s accreditation by the WASC Senior College and University Commission, and as a Bakalář (Bc.) in the Czech Republic, per AAU’s accreditation by the National Accreditation Bureau for Higher Education (NABHE). Graduates may select whether to use the U.S. post-nominal or the Czech pre-nominal title. This concentration is accredited by the National Accrediting Bureau for Higher Education. Its completion will be indicated on the transcript, diploma, and diploma supplement.

Financial Aid and Scholarships

We provide a wide range of scholarships, tuition discounts, and financial aid options to help make quality education more accessible. To learn more please visit our dedicated Financial Aid and Scholarships page.

Additional information

• Learn more about tuition .
• Learn more about undergraduate admission requirements .
• Explore our FAQ section.
• Should you have any further questions please email us at [email protected] .

See what our students have to say

We do almost all of our projects in small international teams, and we work together like we would in a business company and synergize our different ideas. There's flexibilities to meet with teachers outside of class, and ask them questions, not just specifically things we learn in the class.

AAU makes networking incredibly easy to do. I was able to participate in various events that don't necessarily connect to my coursework like conferences, literature festivals, debates, lectures, etc. When I was President of the Diplomatic Club, AAU helped me get in touch with event-organizers, which, for example, allowed us to host an event during the Festival of Democracy organized by the famous Forum 2000 conference.

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