This paper describes a presentation on ethics for accounting and business students. Recent major corporate failures such as Enron and Worldcom, combined with questionable accounting practices, made ethics a paramount concern to persons working in business and accounting. While financial...

This study examines topics currently addressed in the introductory AIS course and makes comparisons to past studies. The study includes an examination of 12 current AIS textbooks, syllabi from current AIS instructors, and the results of a survey of AIS faculty and professionals. The divisions of...

Importance of International Financial Reporting Standards (IFRS) has greatly increased in recent years. Pivotal events include acceptance of IFRS for financial reporting in the European Union in 2005 and the US Securities and Exchange Commission's announcement in late 2007 to accept IFRS for...

This study provides an economic and financial performance analysis of prominent companies in the meat industry in the aftermath of public policy initiatives that divert corn to making biofuel and away from making food and animal feed. Results should be of interest to policy makers, investors,...

In 1494, the first book on double-entry accounting was published by Luca Pacioli. Since Pacioli was a Franciscan friar, he might be referred to simply as Friar Luca. While Friar Luca is regarded as the "Father of Accounting," he did not invent the system. Instead, he simply described a method...

Energy companies provide critical economic resources for advanced societies. Yet, critics complain about climate change and excess profits. A plethora of research offers ample evidence, from scientific and policy experts, that climate change is not a significant problem, whether human-caused or...

Accounting educators are being called on to provide a greater emphasis on ethics education. This paper examines three important issues concerning ethics education in accounting. First, the question of whether ethics can indeed be taught is examined. Next, several innovative approaches are...

Ethical corporate citizenship and good corporate governance have received increased attention since the financial scandals prevalent at the beginning of the new millennium. This study first explores the relationship of ethical corporate citizenship to financial performance (i.e., greater...