This paper reports on the results of an innovative IFRS Student Video Competition conducted between the authors’ universities in the autumn 2009 semester. The competition provided an experiential learning opportunity for 57 graduate level students. A total of 46 recognized accounting...

This case discusses the Foreign Corrupt Practices Act (FCPA) violations of Texas-based Baker Hughes, in connection with its oil service operations in Kazakhstan. You will assume the position of a newly assigned audit committee member who is trying to understand Baker Hughes' FCPA violations...

This case provides students with an opportunity to examine the international tax minimization and reporting strategies of Apple Inc. (Apple) and other technology companies, as well as the related U.S. congressional investigations into “Offshore Profit Shifting and the U.S. Tax Code.” The...

Purpose: Discuss the importance of the Foreign Corrupt Practices Act (FCPA) to accounting education. Methodology/approach: This study first examines the current trends and events underlying the reasons for increasing the incorporation of the FCPA and related anti-bribery issues into the...