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Generally Accepted Accounting Standards: A Standards Overload For Small Business?, Michelle L. Morgan
Generally Accepted Accounting Standards: A Standards Overload For Small Business?, Michelle L. Morgan
Presidential Scholars Theses (1990 – 2006)
The purpose of this paper is to explore the issue of the alledged standards overload problem. This exploration can be accomplished by breaking the topic down into several key areas of discussion. To fully comprehend the nature of the problem, it is necessary to have some background on current generally accepted accounting standards (GAAP): what is the nature of current accounting standards and where do they get their authority?; what is the purpose of current accounting standards, and is this purpose served for both smal 1 and/or privately held companies as wel I as for large, public companies? It is …
Computer Crime: The Abuse Of Accounting Information Systems, Darin J. Anderson
Computer Crime: The Abuse Of Accounting Information Systems, Darin J. Anderson
Presidential Scholars Theses (1990 – 2006)
This thesis will explore the impact of computer crime on accounting information systems. Specifically, it will address the different types of crimes committed, the types of people who commit them, and the controls to deter them. The paper will then close by focusing on who should take responsibility for detection of such crimes.