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Full-Text Articles in Business
Book Review: Confession And Bookkeeping: The Religious, Moral, And Rhetorical Roots Of Modern Accounting, Charles S. Hartman
Book Review: Confession And Bookkeeping: The Religious, Moral, And Rhetorical Roots Of Modern Accounting, Charles S. Hartman
Business Administration Faculty Publications
Review of Confession and Bookkeeping: The Religious, Moral, and Rhetorical Roots of Modern Accounting by James Aho.
International Convergence Towards Principles-Based Accounting Standards, Estelle Cramer
International Convergence Towards Principles-Based Accounting Standards, Estelle Cramer
Honors College Theses
The accounting profession is a field that functions through a set of complex and contradictory standards. As a result of the ever-increasing complexities brought on by a rules-based standard approach, several countries and regions including Japan, China, Hong Kong, the European Union, and the United States have all begun to converge their respective generally accepted accounting standards towards more principles-based accounting standards. The research conducted examines through a comparison of various nations and regions generally accepted accounting principles for important issues to determine which, if any, are deemed to have an objective-oriented standard; also, if the comparison does not result …
A Course In Forensic Accounting, Yelena Kleyman
A Course In Forensic Accounting, Yelena Kleyman
Honors College Theses
The origins of the accounting profession are rooted deep into history. The basic concepts of accounting were changing as years and centuries passed by. Nonetheless, a concept exists which did not experience major modifications over time -- fraud. Fraud existed centuries ago, as well as it exists today, and unfortunately, may exist years from now. However, in recent years forensic accounting has been expanding in order to change this pattern. This discipline created a new branch in the accounting profession, generating a growing demand for forensic accountants. Forensic accounting is currently taught in many American universities; however, Pace University is …
Sox Goes To College, Craig Piotrowki, Robert Yahr
Sox Goes To College, Craig Piotrowki, Robert Yahr
Accounting Faculty Research and Publications
No abstract provided.
Big Gaap-Little Gaap Does One-Size-Fits-All Still Work?, Paula Morris, Jane E. Campbell
Big Gaap-Little Gaap Does One-Size-Fits-All Still Work?, Paula Morris, Jane E. Campbell
Faculty Articles
Initiatives for developing Generally Accepted Accounting Principles for private/smaller businesses have surfaced in the United States and internationally. This paper explores those initiatives and identifies common elements and problems in these efforts.
Issues Relating To Designing A Work-Integrated Learning (Wil) Program In An Undergraduate Accounting Degree Program And Its Implications For The Curriculum, Indra Abeysekera
Issues Relating To Designing A Work-Integrated Learning (Wil) Program In An Undergraduate Accounting Degree Program And Its Implications For The Curriculum, Indra Abeysekera
Faculty of Commerce - Papers (Archive)
Work-integrated learning (WIL) programs are becoming popular with students, government, employers, and universities. A major benefit of a WIL program is the increased employability of students, and this matches well with the present trend whereby students expect a pay-off from their investment in education. Although WIL programs are more common in some profession-based undergraduate courses than others, they have not been frequently discussed in relation to accounting in the Australian context. This paper discusses issues related to designing a WIL program for an undergraduate accounting program in an Australian context. The importance of WIL programs in general is followed by …
How Sales Executives Can Avoid Accounting Fraud Allegations, Mark S. Beasley, Dana R. Hermanson
How Sales Executives Can Avoid Accounting Fraud Allegations, Mark S. Beasley, Dana R. Hermanson
Faculty Articles
Is accounting fraud only a concern for CEOs and financial executives? This article discusses recent cases in which the Securities and Exchange Commission (SEC) charged Sales Vice Presidents for their role in accounting fraud. The authors offer suggestions to help sales executives steer clear of accounting fraud allegations.