Financing terrorist organizations and activities must be fought on at least four fronts within public accounting: the SEC Audit Requirements PCAOB Auditing Standards, the AICPA Code of Professional Conduct, and state licensing statutes. This paper examines the ethical and legal obligations the...

Financing terrorist organizations and activities must be fought on at least four fronts within public accounting in the United States: the SEC Audit Requirements, PCAOB Auditing Standards, the AICPA Code of Professional Conduct, and state licensing statutes. This article examines the ethical and...

Need for innovative and active-learning activities to enhance the teaching-learning experience have never been greater. Students of the ‘video generation,' compared to prior generations, often have learning styles that are not well matched to the traditional classroom lecture format of...

Cryptocurrencies are digital assets used as a medium of exchange, but they are not really coins. They can be sent electronically from one entity to another almost anywhere in the world with an internet connection. There are many cryptocurrencies in the market, including bitcoin, ethereum,...

We have recently witnessed significant emphasis on improving investor confidence and public trust in financial reports. Reported financial scandals (e.g., Enron, WorldCom, Global Crossing, Qwest, Parmalat) have eroded investor confidence and made forensic accounting an attractive career...

As administrators are pressured to increase retention rates in accounting departments, and higher education in general, a deadly symbiosis is occurring. Most students and parents only wish high grades, so year after year many educators engage in unethical grade inflation and course work...