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The Role Of Forensic Accounting In U.S. Counterterrorism Efforts, Madison Gaither
The Role Of Forensic Accounting In U.S. Counterterrorism Efforts, Madison Gaither
Honors Theses
The September 11th attacks on the World Trade Center directed international attention to the financial component of terrorist operations. The demand for forensic accounting specialists is increasing rapidly because of a growing intolerance for fraud and terrorist activity. This research paper argues that forensic accountants have and will continue to have a vital role in United States’ counterterrorism efforts in the post-9/11 era by detecting acts of fraud and money laundering. Comprehensive review of relevant literature including books, peer-reviewed articles, government databases, court records and news media reveals that forensic accountants are equipped with special skills and analytical tools that …
Rhetoric In Financial Reporting: Evaluation Of Isa 720, Qingyuan Guo
Rhetoric In Financial Reporting: Evaluation Of Isa 720, Qingyuan Guo
Honors Theses
Prior research show that many investors rely on other information appearing alongside the audited financial statements in companies’ annual reports to make their economic decisions and falsely assume that the unaudited other information is also audited. Additionally, company management utilizes rhetorical strategies in other information to offer explanations and opinions conveying positive messages about the company value which audited financial data may not indicate. The expectation gap of investors on audit over other information and the concern of management manipulation incentivized the proposal of the Public Company Accounting Oversight Board (PCAOB) to establish a standard to extend auditors’ responsibility over …