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...

We provide information regarding expert testimony in financial fraud cases. Financial fraud, including tax fraud, is on the rise, and so is the demand for expert witness testimony for both the prosecutors and the defense team when these frauds are prosecuted. We detail the role and...

We provide data regarding the current status and trends in physician website development. We surveyed over 200 family practices to determine whether or not they have a practice website. The results indicate that a majority of family practices do not have a website. We then conducted a detailed...