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descriptive study examines the accounting component of U.S. E.M.B.A. programs. Based on a national survey of E.M.B.A. programs …, the primary results are: (1) accounting is an important component of the E.M.B.A., generally comprising over 10 percent of … the curriculum; (2) accounting material is most often delivered through class discussion, case analysis and lecture, (3 …
Persistent link: https://www.econbiz.de/10009459016
In this commentary, I offer several observations for managing a successful and satisfying academic accounting career …. First, I encourage readers to appreciate two key realities of the academic accounting labor market: the rewards derived from … research and the massive shortage of accounting Ph.D.s. Second, I encourage readers to carefully consider the culture of …
Persistent link: https://www.econbiz.de/10009459011
The article focuses on financial statement fraud based on cases wherein the U.S. Securities and Exchange Commission sanctioned auditors for their association with fraudulent financial statements. All of the cases involved public companies, most of which engaged ill fraudulent financial...
Persistent link: https://www.econbiz.de/10009459012
In this article, the authors present their opinion on a discussion of their paper concerned with information technology (IT) related activities of internal auditors. Their paper was reviewed and discussed by both a practitioner, R. N. Burton and an academic, C. Jackson. In general, the...
Persistent link: https://www.econbiz.de/10009459013
This study provides evidence pertaining to organizational characteristics associated with greater perceived disaster recovery plan (DRP) strength or effectiveness. Based on an analysis of data gathered from over 100 public companies, company size and perceived management support for DRPs are...
Persistent link: https://www.econbiz.de/10009459015
This article discusses the significance of external auditor. Companies searching for financial and accounting talent to … join their senior executive teams often lure partners and other professional staff away from accounting firms that perform … accounting and financial transactions provide valuable experience. …
Persistent link: https://www.econbiz.de/10009459017
During the first year of the SOX Section 404 reporting requirements (effective November 15, 2004), many adverse Section 404 audit reports were a "surprise'' in that management had not previously warned investors of the internal control deficiencies (ICDs) in SEC filings under Section 302...
Persistent link: https://www.econbiz.de/10009459070
amongst the board of directors of an issuer for the purpose of overseeing the accounting and financial reporting processes of …
Persistent link: https://www.econbiz.de/10009459074
We examine 316 Public Company Accounting Oversight Board (PCAOB) inspection reports issued to smaller CPA firms (100 or …
Persistent link: https://www.econbiz.de/10009459077
Partner compensation plans in large accounting firms tend to emphasize either local office profits or worldwide firm …
Persistent link: https://www.econbiz.de/10009459078