ISSUES IN ACCOUNTING EDUCATION Vol. 24, No. 2 May 2009 pp. 237–252 If You Need Love, Get a Puppy: A Case Study on Professional Skepticism and Auditor Independence Robert L. Braun and H. Lynn Stallworth ABSTRACT: The purpose of this teaching case is to expand students’ understanding of the concepts of professional skepticism and independence. The case is based on an actual incident and illustrates the exercise of professional skepticism by a staff auditor who finds himself in the uncomfortable
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ACCOUNTING INFORMATION SYSTEMS: COURSE OBJECTIVES, DESCRIPTION, TOPICS, AND ASSIGNMENTS ACCT-5600 DR. NICOLAOU Fall 2010 COURSE STRUCTURE In the modern world, the majority of accounting entries occur electronically. Accountants and auditors store information in databases, managed by enterprise systems that have a set of controls to ensure that transactions and record keeping happen as expected. E-business Web sites handle transactions automatically, with the accounting data going
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Role and Responsibility (CFO-Accounting Major) 4 2.4 CFO’s Dilemma and Responsibility 4 2.5 CFO as a Whistleblower 4 2 Unethical Conduct and Analyses 6 3.6 Misrepresent Product 6 3.7 Bribe Officials of Foreign Government 6 3.8 Mislead Audit Committee 6 3.9 Ignore Important Internal Keys 7 3 Conclusion 9 Reference List 10 Ethical Issues in Accounting By: Ernest Boentaran
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to monitor, control, and motivate the agents (e.g. incentive system) – owner’s position; b. Nerve center: Managers need (formal and informal) information to support their decisional, interpersonal and informational roles – manager’s position; c. Accounting symbolism: MACS are used in a ceremonial way: more symbolic than functionalistic. Can be used either to influence or persuade (offensively) or to a posteori justify decisions (defensively) – accounting’s position; d. Labor process: MACS are used
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Global Perspectives on Accounting Education Volume 6, 2009, 25-45 READING AND UNDERSTANDING ACADEMIC RESEARCH IN ACCOUNTING: A GUIDE FOR STUDENTS Teresa P. Gordon College of Business and Economics University of Idaho Moscow, Idaho USA Jason C. Porter College of Business and Economics University of Idaho Moscow, Idaho USA ABSTRACT The ability to read and understand academic research can be an important tool for practitioners in an increasingly complex accounting and business environment. This
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beauibeauivgauifgeaufh euioabvaaefaf ofehaoiheaioh ijoeahioceawho ublished Papers Narayanan, V.G., and Lisa Brem. "The Credit Crisis of 2008: Causes, Consequences and Implications for India." The Chartered Accountant 57, no. 6 (December 2008). Miller, Gregory S., and V.G. Narayanan. "Accounting Standards and the Globalisation of Indian Businesses." The Chartered Accountant (July 2005): 50-52. Narayanan, V.G., Ananth Raman, and J. Singh. "Agency Costs in a Supply Chain with Demand Uncertainty and Price Competition
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Case Study: | Harnischfeger Corporation | | | Q1: Changes in accounting policy and accounting estimates. (i) Inclusion of full sales price of construction and mining equipment purchased from Kobe Steel, Ltd. (later resold by the Corporation) in net sales If the Corporation continued with the prior recognition, which was to recognize gross margin, a loss of $5.7 million would be reflected in net sales. However, under the new recognition method no loss would be recorded, instead, revenue
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INTERMEDIATE ACCOUNTING I (ACC 221) 21 Aug 2013 - 15 Oct 2013 TEACHER: Dr. Joseph L. Ilk, CPA, CMA, CVA, CPCM TELEPHONE: Office: (703) 805-4473 Home: (540) 582-6008 E-mail: jilk@nvcc.edu If you e-mail me, please put “ACC 221" and either "E40W" or "E80W" ” in the subject line. If you do not I will not recognize the e-mail and will delete the file. The student needs to put their First and Last Name in the e-mail so I know who it came from. OFFICE HOURS: Mon-Fri 8:00 p.m
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trigger a risk that could weaken the outcome of the audit which in turn impairs the auditor independence. Hence, independence is fundamental to the purpose served by auditors (Moore et al., 2002). This study is limited to only four variables as to keep the task manageable. Prior years, various studies are being carried out by scholars in examining the effect and significance of the concerns. For instance, Abu Bakar, Abdul Rahman, and Abdul Rashid (2005) studied the factors that influence auditor independence
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American Journal Of Business Education –Fourth Quarter 2014 Volume 7, Number 4 Olympus Imaging Fraud Scandal: A Case Study Dennis Elam, Texas A&M University-San Antonio, USA Marion Madrigal, Texas A&M University-San Antonio, USA Maura Jackson, Texas A&M University-San Antonio, USA ABSTRACT This case examines the two decade long tobashi scheme by Olympus Imaging Executives to hide $1.7 billion in losses. In the 1980s, a soaring yen and falling dollar caused bottom line income problems for
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