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Full-Text Articles in Business
The Impact Of The 120/150-Hour Rule On Candidates To Sit For The Certified Public Accountant (Cpa) Exam: A Study On Women, Aubrey Sanders
The Impact Of The 120/150-Hour Rule On Candidates To Sit For The Certified Public Accountant (Cpa) Exam: A Study On Women, Aubrey Sanders
Honors Theses
To become a Certified Public Accountant (CPA), one must first qualify to take the exam and consequently, earn the licensure. While the information on the CPA exam tests the candidates on uniform information, the education eligibility requirements to both sit for and earn licensure vary among the U.S. states and jurisdictions. Currently, thirty-nine of the fifty-four U.S. jurisdictions – including Mississippi – have adopted what has become known as the 120/150 educational credit hour rule. This rule allows candidates to begin taking the exam upon earning 120 credit hours, which is equivalent to a bachelor's degree; however, candidates may not …
Fraud And The Evolution Of Forensic Accounting Education, Abel Pors
Fraud And The Evolution Of Forensic Accounting Education, Abel Pors
Senior Honors Theses
Forensic accounting, the use of accounting practices in court, developed as a field separate from traditional accounting or auditing throughout the 1900’s. As fraud changed the landscape of auditing practice, forensic accounting slowly began to take shape as the accountant’s answer to fraud. After a series of major frauds at the beginning of the 21st century, forensic accounting became one of the most demanded fields of accounting. The profession, though, was still relatively in its infancy: forensic accountants were predominantly untrained aside from firsthand experience. Since the early 2000’s, schools have begun rapidly implementing forensic accounting programs to meet the …