For most people, the word cybercrime invokes getting individuals' personal information through Internet hacking. For this reason, many people are wary about making online purchases, concerned about the security of their personal data and the rise in identity theft. However, the recent breach of...

Assessing contingency reserves is often a difficult concept for students to grasp because of their lack of real world experience. This realistic case gives students an opportunity to develop critical thinking skills through the evaluation of accounting estimates and through the consideration of...

Although the financial statements of an organization are considered a product ofmanagement, prior research suggests that a company’s financial statements may be affected bythe negotiation strategy employed by the auditor when resolving audit differences withmanagement. However, little...