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Advances in Accounting Education: Teaching and Curriculum - download pdf or read online

By Bill N. Schwartz

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This was a massive fraud involving senior management and the transfer of billions of dollars of liabilities to off balance sheet affiliates, among other fraudulent practices. , management dominated by one strong personality), as well as specific risks with particular accounts. The auditors did not appropriately tailor the audit approach and Additional Topics National Trade Trust 1/30/98 Bloomington 1271 Firstmark 6/8/00 Edwards, Faust & Smith 1220 CEC 2/7/00 Clancy & Co 1405 Waste Mgmt 6/19/01 Andersen 1510 Itex Corp.

Check plus, check, or check minus) based on the students’ ability to identify the key points and relate these points to relevant auditing concepts, as well as their overall written (and, if applicable, verbal) skills. I have found that, overall, the students seem to summarize most of the key points and that a simple grading scheme appears to sufficiently differentiate the quality of submissions. This scale would most likely not be appropriate for more comprehensive assignments, especially in a graduate course.

SEC. (2003). Report Pursuant to Section 704 of the Sarbanes–Oxley Act of 2002, January 24. 54 JILL M. D’AQUILA Stice, J. , & Stocks, K. D. (2000). Effective teaching techniques: Perceptions of accounting faculty. Advances in Accounting Education (2), 179–191. , & Freier, D. (2007). Auditing after Sarbanes–Oxley: Illustrative cases. New York, NY: McGraw-Hill. Thomas, C. W. (2004). An inventory of support materials for teaching ethics in the post-Enron era. Issues in Accounting Education, 19(1), 27–52.

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