The purpose of this paper is to discuss the current tax treatment of athletic scholarships for U.S. federal income tax purposes from the perspectives of the scholarship-recipient, the college or university, and the parents/guardians. The paper also prescribes an approach that could effectively...

Effective January 1, 2015, the content of the CMA® (Certified Management Accountant) program was revised to increase its overall rigor and the relevance of the CMA for accountants and financial professionals in business. In a previous article (“The CMA Examination: How Well Does It Align with...

This study explores the whistleblowing judgments and intentions of accounting students utilizing scenarios involving accounting earning’s manipulations and fraud. Individual differences affect how one makes decisions yet are rarely explored in the whistleblowing literature. As such, the...