Accounting Commons^™

How Corporate Culture Impacts Unethical Distortion Of Financial Numbers, Joseph F. Castellano, Kenneth Y. Rosenzweig, Harper A. Roehm

Accounting Faculty Publications

The recent accounting scandals have highlighted the critical role that investor confidence in the accuracy and lack of distortion of accounting data plays in the health of capital markets and, indeed, the whole economy. The legal and moral culpability of top-level company managers (as well as auditors) is an issue that will be addressed by the nation in the coming months. Whether or not legal sanctions are imposed on managers, it would be well to examine some of the reasons managers may feel compelled to distort accounting numbers as well as engage in other actions that damage the interests of …

The Pervasive Impact Of Information Technology On Internal Auditing, Sridhar Ramamoorti, Marcia L. Weidenmier

Books and Book Chapters by University of Dayton Faculty

The impetus for this supplemental chapter titled The Pervasive Impact of Information Technology on Internal Auditing comes from The Institute of Internal Auditors Research Foundation (IIARF) monograph, Research Opportunities in Internal Auditing (2003), hereafter ROIA. ROIA combines theory and practice in conceptual frameworks to promote an understanding of the contemporary internal auditing environment. The goals of ROIA include stimulating academic research on significant internal auditing topics and serving as a “communication bridge” between academics and practicing professionals.

ROIA provided us with internal auditing related subject matter content, including the most promising areas of information technology (IT) application in internal auditing. …