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discusses the merits of implementing PBL in college accounting classrooms to teach ethics effectively. This paper reviews … the PBL pedagogy to successfully inculcate ethics into the mindset of accounting students. We found that many of the … studied extensively and a few papers have discussed the merits of implementing PBL in the college accounting classroom, no …
Persistent link: https://www.econbiz.de/10014129445
Persistent link: https://www.econbiz.de/10011671481
The article argues for a stand-alone ethics course in accounting and details the shortfalls and questionable approach … of teaching ethics across the curriculum, especially for those preparing for professional careers in accounting. The need … of course topics for an accounting ethics course is presented, with supporting reasoning for their inclusion, and a …
Persistent link: https://www.econbiz.de/10014220235
careers. This is of particular concern to the accounting profession and accounting educators given the ethical crisis within … accounting majors were as likely to cheat or act in an academically dishonest manner as were students with other business majors …; second, to determine if accounting students agree on whether certain behavior constitutes dishonesty; and third, to determine …
Persistent link: https://www.econbiz.de/10014224621
certifications in forensic accounting be not-for-profit and that these corporations have a duty to disclose their legal status …. However, there are for-profit forensic accounting corporations that do not disclose their legal status. Not surprising given … accounting corporations have a procedure for enforcing compliance with their Codes of Ethics, many forensic accountants hold …
Persistent link: https://www.econbiz.de/10013006792
The purpose of this paper is to discuss the state of forensic accounting in the United States as part of a series … comparing forensic accounting in Anglo-American countries. For comparative purposes it is necessary first to establish the legal …, geographic, political, and economic background of forensic accounting in the U.S. This is followed by a review of the …
Persistent link: https://www.econbiz.de/10013050078
validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …
Persistent link: https://www.econbiz.de/10010250808
, particularly audit committee members, when their companies experience accounting restatements. Penalties from lawsuits and …
Persistent link: https://www.econbiz.de/10013122906
outputs would have received the highest grades, especially in accounting where outputs from journals such as Critical … Perspectives on Accounting, which are highly rated in the ABS Guide, appear to have been downgraded by the RAE panel. The alleged … bias against accounting in the ABS Guide rests on a particular interpretation of citation impact factors for journals, and …
Persistent link: https://www.econbiz.de/10013014698
auditors who will allow questionable accounting practices, as evidenced by opportunistic changes in accounting estimates … of discretionary income-increasing changes in accounting estimates (DICE) following auditor switches. We further find … opportunistic accounting that meets management's reporting objectives …
Persistent link: https://www.econbiz.de/10012895688