"Each of us who teaches Accounting Information Systems (AIS) faces the problem of providing students a comprehensive, but interesting knowledge base of AIS. However, we all know that it is difficult to find the right balance of coverage of technical concepts and student comprehension. When...

This paper examines the impact of derivative financial instruments use on the financial management of US nonprofit health systems. We review the existing literature on interest rate derivative instruments and US hospitals and health systems. There are several published papers have described the...

This study examines audit partners' predictions of the ability of managers and seniors to detect financial statement errors. If partners are unable to predict the ability of their subordinates to detect errors, audit effectiveness may be affected. Audit partners were asked to predict which...