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Full-Text Articles in Business
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.
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.