Ethics Regulation By The Accounting Profession

Because of recent accounting and management scandals, the accounting profession is under attack.  Accountants have been accused of taking unethical actions such as overstating revenues.  This paper examines the changes in ethical standards of the accounting profession in the United States and the role of ethics regulation by the State Boards of Accountancy.  This research finds a difference in the ethical requirements across the 53 State Boards of Accountancy in the United States.  Nineteen of the 53 Boards (35.8 percent) require no separate ethics testing.  The increase in litigation and debate over ethical issues in recent years has failed to lead to an increase in separate ethics testing by the Boards.  This finding could be attributed to the change in the Business Law section of the CPA exam.  We find that some state Boards believe that ethics is now adequately being tested within the exam.

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Tax Return Analysis in a Fraud Examination: The Case of the Bankruptcy Auditor

Journal of Forensic Accounting Research ◽

10.2308/jfar-19-015 ◽

2020 ◽

Vol 5 (1) ◽

pp. 123-141

Author(s):

David W. O'Bryan ◽

Jeffrey J. Quirin ◽

Mary Jo Goedeke

Keyword(s):

United States ◽

The United States ◽

Primary Sources ◽

Accounting Students ◽

Red Flags ◽

Business Law ◽

Successful Completion ◽

Forensic Accounting ◽

Tax Returns

ABSTRACT The tax return is often a key piece of evidence in a forensic accounting engagement. Forensic accounting students need to understand what a tax return can tell its reader about the taxpayer. This case is designed for an introductory or advanced course in fraud examination or forensic accounting. Students are placed in the hypothetical role of a person beginning a job as a bankruptcy auditor with the United States Trustee Program. The bankruptcy auditor must utilize two consecutive years of tax returns to determine the primary sources of income and assets for the debtor. Information from the tax returns will be compared to the bankruptcy petition to identify red flags that could indicate the debtor has committed fraud or abuse of the bankruptcy process. Successful completion of this case requires students to integrate skills from auditing, taxation, business law, and forensic accounting and communicate findings in a written report.

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Changing The Landscape Of The Retail Industry In The United States And Wal-Mart Phenomenon: A Brief Review

Journal of Business & Economics Research (JBER) ◽

10.19030/jber.v4i12.2720 ◽

2011 ◽

Vol 4 (12) ◽

Author(s):

Sam Mirmirani

Keyword(s):

United States ◽

Rapid Growth ◽

The United States ◽

Competitive Environment ◽

Retail Industry ◽

Large Firms ◽

Font Size ◽

Technological Advances ◽

Recent Developments

This paper provides a quick review of the significant changes that have occurred in the retail industry in the United States. Of particular concern, are the more recent developments that occurred due to technological advances, i.e. E-commerce, and rapid growth in Wal-Mart’s operations.  It is noted that the industry has transitioned from a more competitive environment to an oligopolistic structure in which a few large firms dominate their respective market. The role of Wal-Mart is evaluated and its impact on the economy, in general, and in the retail industry, in particular, is elaborated upon.

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Narratives of Food, Agriculture, and the Environment

10.1093/oxfordhb/9780199941339.013.36 ◽

2016 ◽

Author(s):

David M. Kaplan

Keyword(s):

United States ◽

Environmental Ethics ◽

Food Systems ◽

Ethical Issues ◽

Environmental Issues ◽

The United States ◽

Narrative Approach ◽

Problems And Solutions ◽

The Relationship

This chapter examines the role of narratives in our understanding of the relationship between food, agriculture, and the environment. Narratives are the most comprehensive way of representing things that have a historical dimension. They are crucial for putting events into context, portraying characters, and depicting scenarios. The chapter argues that environmental ethics needs to embrace the “narrative turn” in order to account for the diversity of ethical issues surrounding food, agriculture, and the environment, as well as to connect overarching stories about food systems to our everyday lives. It identities several narratives commonly seen in the United States that frame the way we understand food and environmental issues. A narrative approach provides an alternative to theory-driven environmental ethics toward practical, non-academic focus on actual problems and solutions.

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THE DEVELOPMENT OF “THE BIG EIGHT” ACCOUNTING FIRMS IN THE UNITED STATES, 1900 TO 1990

Accounting Historians Journal ◽

10.2308/0148-4184.19.1.1 ◽

1992 ◽

Vol 19 (1) ◽

pp. 1-27 ◽

Cited By ~ 12

Author(s):

Charles W. Wootton ◽

Carel M. Wolk

Keyword(s):

United States ◽

The United States ◽

Accounting Profession ◽

Accounting Firms ◽

Social Events ◽

Political Economic ◽

Changing Role ◽

Big Eight

This paper examines the growth and changing role of the accounting profession in the United States from 1900 to 1990 with special emphasis on “Big Eight” accounting firms. Major political, economic, and social events of the period and their influence on the accounting profession are analyzed. Each decade is examined in turn, and the historical consequences of the decade on “Big Eight” accounting firms in total and individually are presented.

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The Role of Gender and Sensation Seeking in Film Choice

Journal of Media Psychology Theories Methods and Applications ◽

10.1027/1864-1105.20.3.97 ◽

2008 ◽

Vol 20 (3) ◽

pp. 97-105 ◽

Cited By ~ 15

Author(s):

Smita C. Banerjee ◽

Kathryn Greene ◽

Marina Krcmar ◽

Zhanna Bagdasarov ◽

Dovile Ruginyte

Keyword(s):

United States ◽

Undergraduate Students ◽

Sensation Seeking ◽

Negative Mood ◽

Positive Mood ◽

The United States ◽

High Arousal ◽

Subject Design ◽

Happy Mood

This study demonstrates the significance of individual difference factors, particularly gender and sensation seeking, in predicting media choice (examined through hypothetical descriptions of films that participants anticipated they would view). This study used a 2 (Positive mood/negative mood) × 2 (High arousal/low arousal) within-subject design with 544 undergraduate students recruited from a large northeastern university in the United States. Results showed that happy films and high arousal films were preferred over sad films and low-arousal films, respectively. In terms of gender differences, female viewers reported a greater preference than male viewers for happy-mood films. Also, male viewers reported a greater preference for high-arousal films compared to female viewers, and female viewers reported a greater preference for low-arousal films compared to male viewers. Finally, high sensation seekers reported a preference for high-arousal films. Implications for research design and importance of exploring media characteristics are discussed.

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