Despite the significant emphasis that most instructors place on textbooks in introductory accounting courses, little research exists to describe how students use and interact with their textbooks. Using learning journals, 172 undergraduate students provided detailed, real-time accounts of their...

This study identifies conditions that affect how auditors attend to and judge the possibility of aggressive financial reporting in their client?s financial statements. An experiment was conducted with 100 audit seniors and managers to determine whether the risk of misstatement and corroboration...

The US financial meltdown has changed companies' situations not just fundamentally but pervasively. Institutions and channels of supply and communication have disappeared or become unreliable; we are literally managing in chaos, and traditional notions of strategy, planning, and implementation...