Purpose – This paper builds on the Committee of Sponsoring Organizations (COSO) Report, which examined US Accounting and Auditing Enforcement Releases (AAERs). The purpose of this paper is to provide valuable insights into the characteristics and realities of financial statement fraud in the...

This paper examines trends in the practice of Operations Management and in teaching the field in major Business Schools. Operations Management has been defined as the design and management of transformation processes that create value for society. The operations function is the one function...

The Biomass Crop Assistance Program (BCAP) is authorized by the Food, Conservation and Energy Act of 2008 (the 2008 Farm Bill) and has two general objectives. First, to support the establishment and production of crops, including woody biomass, for conversion to bioenergy; this part of BCAP is...

This article examines the potential costs to Australian auditors and their clients from the issuance of first-time going-concern-modified audit opinions. We examine the population of Australian companies receiving a first-time going-concern-modified audit opinion during the period 1994?97 and a...

This instructional case examines the relationship between a CPA and his client. The case is suitable for use with upper-level accounting majors (juniors or seniors) as many of these students are likely to enter public practice and therefore are likely to be exposed to some of the ethical...