Organizations invest in team-based systems in order to generate innovative practices that will give them a competitive edge. High-performing teams require training and other support systems to gain the skills they need as well as to create and maintain an environment conducive to their success....

This case presents facts and opinions gathered from personal interviews and public documents that describe how one individual discovered and reported what he perceived as accounting fraud at a large U.S. public company. George (a pseudonym), the Director of Technical Accounting Research and...

Professional skepticism is considered an essential component of audit quality. Consequently, research has focused on ways to increase skepticism by identifying factors that either limit or encourage its practice. However, research has yet to explore potential negative consequences of...

Data breaches experienced by companies such as TJX, Equifax, and Target underscore the importance of accounting information system (AIS) security protection. However, the cost of necessary security may be prohibitive, forcing CFOs to make difficult financial and moral tradeoffs. Our 2x2...