Challenges to Audit Education for the 21st Century: A Survey of Curricula, Course Content, and Delivery Methods

2003 ◽  
Vol 18 (3) ◽  
pp. 241-263 ◽  
Keyword(s):  
United States ◽  
Information Technology ◽  
The United States ◽  
The Internet ◽  
Delivery Methods ◽  
Course Content ◽  
The Past ◽  
Team Projects ◽  
Assurance Services ◽  
The U.S

This paper reports the results of a survey of auditing and assurance courses in the U.S. and several other countries conducted during 2000–2001. The survey, commissioned by the Auditing Section of the American Accounting Association, yielded data on a total of 285 auditing and assurance courses taught at 188 colleges and universities in the United States, Canada, and several other countries. The syllabi data were analyzed on a number of dimensions and the results compared to two prior surveys of auditing courses (Frakes 1987; Groomer and Heintz 1994). Our findings document substantial changes in content (e.g., new or expanded coverage of fraud, information technology, and assurance services) and pedagogy (e.g., increased use of team projects, student presentations, cases, and the Internet) in both introductory and advanced auditing courses over the past several years. These changes are discussed in the context of events that significantly impacted auditing education and practice from the late 1980s through the end of the 1990s.

The Future of FBI Counterintelligence through the Lens of the Past Hundred Years

2010 ◽  
pp. 504-517
Author(s):  
Raymond J. Batvinis
Keyword(s):  
United States ◽  
The United States ◽  
Main Concern ◽  
Federal Bureau ◽  
The Past ◽  
Intelligence Services ◽  
Terrorist Groups ◽  
Foreign Intelligence ◽  
Key Events ◽  
The U.S

Counterintelligence is the business of identifying and dealing with foreign intelligence threats to a nation, such as the United States. Its main concern is the intelligence services of foreign states and similar organizations of non-state actors, such as transnational terrorist groups. Counterintelligence functions both as a defensive measure that protects the nation's secrets and assets against foreign intelligence penetration and as an offensive measure to find out what foreign intelligence organizations are planning to defeat better their aim. This article addresses the Federal Bureau of Investigation's (FBI) foreign counterintelligence function. It briefly traces its evolution by examining the key events and the issues that effected its growth as the principle civilian counterintelligence service of the U.S. government.

scholarly journals Immunizing the Flock: How the Pandemic Court Rewrote Religious Freedom

Laws ◽  
2021 ◽  
Vol 10 (1) ◽  
pp. 12
Author(s):  
Paul Baumgardner
Keyword(s):  
United States ◽  
Supreme Court ◽  
Legal System ◽  
Religious Freedom ◽  
The United States ◽  
Religious Practices ◽  
The Past ◽  
The U.S

When coronavirus began to descend upon the United States, religious freedom advocates across the country sounded the alarm that citizens’ religious practices and institutions were under threat. Although some of the most extreme arguments championed by these advocates were not validated by our legal system, many were. This article explores the underappreciated gains made by religious freedom advocates before the U.S. Supreme Court over the past year. As a result of the “Pandemic Court”, religious freedom in the United States has been rewritten. This promises to radically change the educational, employment, and health prospects of millions of Americans for the rest of the pandemic and long afterwards.

scholarly journals Drugs, Violence, and Capitalism: The Expansion of Opioid Use in the Americas

2020 ◽  
pp. 0094582X2097500 ◽  
Author(s):  
Paulo José dos Reis Pereira
Keyword(s):  
United States ◽  
Latin American ◽  
International Security ◽  
Control Policy ◽  
The United States ◽  
Rapid Rise ◽  
Opioid Use ◽  
The Past ◽  
Emergency Measures ◽  
The U.S

In the past two decades, the United States has experienced a rapid rise in the use of opioids by its population, a context that has come to be assessed by the U.S. government as a threat to national and international security that requires emergency measures. The strategies of the U.S. government and transnational pharmaceutical corporations for resolving the insecurity generated by capitalist accumulation constitute what a certain literature calls “pacification.” In addition, these corporations export to the “foreign” the contradictions inherent in the opioid control policy that underlies the capitalist logic of drugs. Thus Latin American populations have been instrumentalized in the “solution” of this crisis either as a focus of violence by the state or as a focus of consumption by the market. Nas últimas duas décadas, os Estados Unidos vivenciaram uma rápida ascensão do uso de opioides pela sua população, contexto que passou a ser avaliado pelo governo estadunidense como uma ameaça à segurança nacional e internacional que demanda medidas emergenciais. As estratégias do Estado estadunidense e das corporações farmacêuticas transnacionais para solucionar a insegurança gerada pela acumulação capitalista configuram o que certa literatura chama “pacificação” Ademais, elas exportam para o “estrangeiro” as contradições próprias da política de controle de opioides que fundamenta a lógica capitalista das drogas. Assim, populações latino-americanas têm sido instrumentalizadas para a “solução” dessa crise, seja como foco da violência pelo Estado, seja como foco do consumo pelo mercado.

scholarly journals THE MATHEMATICS AND GEOGRAPHY OF MASS SHOOTINGS IN THE U.S., 1982-2017

2019 ◽  
Vol 7 (1) ◽  
pp. 45-49
Author(s):  
Maria L. Andersen ◽  
Samantha H. Valone ◽  
Valeriia K. Vakhitova ◽  
Vir Chachra ◽  
Paul Martin Sommers
Keyword(s):  
United States ◽  
The United States ◽  
Mass Shootings ◽  
Southern States ◽  
The Past ◽  
The U.S

The authors use simple bilinear regression to assess changes in the geographical movement (latitude and longitude) of mass shootings in the United States between 1982 and 2017.  The path taken by the location of the ninety-five mass shootings over the 36-year period has shifted south.  An analysis of differences by census region and blue/red state distinctions within each census region reveals disproportionately many mass shootings in Midwestern states between 2000 and 2008, and disproportionately many in red Southern states over the past three-plus decades.  

American Bureau of Shipping Activities on Behalf of the United States Coast Guard

1984 ◽  
Vol 21 (03) ◽  
pp. 262-269
Author(s):  
John W. Reiter
Keyword(s):  
United States ◽  
The United States ◽  
Coast Guard ◽  
Working Relationship ◽  
United States Coast Guard ◽  
Long Period ◽  
The Past ◽  
The U.S

The American Bureau of Shipping and the U.S. Coast Guard have enjoyed an excellent working relationship for a long period of time. This paper gives a brief description of both organizations, describes some of the past cooperative arrangements, and details the latest agreement concerning commercial vessel plan review and inspection.

Rethinking Market Regulation

2021 ◽  
Author(s):  
John N. Drobak
Keyword(s):  
United States ◽  
Economic System ◽  
The United States ◽  
Regulatory Regime ◽  
Market Regulation ◽  
Popular Belief ◽  
The Past ◽  
United States Today ◽  
The Common ◽  
The U.S

Rethinking Market Regulation: Helping Labor by Overcoming Economic Myths tackles the plight of workers who lose their jobs from mergers and outsourcing by examining two economic “principles,” or narratives that have shaped the perception of the economic system in the United States today: (1) the notion that the U.S. economy is competitive, making government market regulation unnecessary, and (2) the claim that corporations exist for the benefit of their shareholders but not for other stakeholders. Contrary to popular belief, this book demonstrates that many markets are not competitive but rather are oligopolistic. This conclusion undercuts the common refrain that government market regulation is unnecessary because competition already provides sufficient constraints on business. Part of the lack of competition has resulted from the large mergers over the past few years, many of which have resulted in massive layoffs. The second narrative has justified the outsourcing of millions of jobs of U.S. workers this century, made possible by globalization. The book argues that this narrative is not an economic principle but rather a normative position. In effect, both narratives are myths, although they are accepted as truisms by many people. The book ties together a concern for the problems of using economic principles as a justification for the lack of government intervention with the harm that has been caused to workers. The book’s recommendations for a new regulatory regime are a prescription for helping labor by limiting job losses from mergers and outsourcing.

Counterterrorism and the Western Response

2019 ◽  
pp. 51-75
Keyword(s):  
United States ◽  
Affective Response ◽  
The United States ◽  
The Internet ◽  
Islamic State ◽  
The West ◽  
The World ◽  
The U.S ◽  
United Nation

There has been a neglect on the part of Western governments with focus on the U.S. to take seriously the internet campaign that ISIS has been waging since 2014 and the affective response that still draws citizens from across the world into their promise of a civilized, united nation for Muslims. It is possible that the West, even with a severely increased commitment to fighting the Islamic State, may be too late. This chapter will explore responses by Western governments including the United States to fight internet-enabled terrorism.

Information Technology and Administrative Reform

2008 ◽  
pp. 1-20 ◽  
Author(s):  
Kenneth Kraemer ◽  
John Leslie King
Keyword(s):  
United States ◽  
Information Technology ◽  
Service Delivery ◽  
Information Technologies ◽  
The United States ◽  
Administrative Reform ◽  
The Internet ◽  
Early Evidence ◽  
Mainframe Computer

This article examines the theoretical ideal of information technology as an instrument of administrative reform and examines the extent to which that ideal has been achieved in the United States. It takes a look at the findings from research about the use and impacts of information technology from the time of the mainframe computer through the PC revolution to the current era of the Internet and e-government. It then concludes that information technology has never been an instrument of administrative reform; rather, it has been used to reinforce existing administrative and political arrangements. It assesses why this is the case and draws conclusions about what should be expected with future applications of information technologies—in the time after e-government. It concludes with a discussion of the early evidence about newer applications for automated service delivery, 24/7 e-government, and e-democracy.

Gender, Race, Social Class and Information Technology

2009 ◽  
pp. 1729-1735
Author(s):  
Myungsook Klassen ◽  
Russell Stockard
Keyword(s):  
United States ◽  
Information Technology ◽  
Social Class ◽  
Gender Gap ◽  
The United States ◽  
The Internet ◽  
Other Information ◽  
Underrepresentation Of Women ◽  
Use Of The Internet ◽  
Technology Positions

The issue of the underrepresentation of women in the information technology workforce has been the subject of a number of studies and the gender gap was an issue when the digital divide dominated discourse about women’s and minority groups’ use of the Internet However, a broader view is needed. That perspective would include the relation of women and IT in the communities in which they live as well as the larger society. The information society that has emerged includes the United States and the globalized economy of which it is an integral part. Women and minorities such as African Americans and Latinos are underrepresented in computer science (CS) and other information technology positions in the United States. In addition, while they areno longer numerically underrepresented in access to computers and the Internet – as of 2000, (Gorski, 2001) - they continue to enjoy fewer benefits available through the medium than white boys and men. The following article explores the diversity within women from the perspectives of race, ethnicity and social class in North America, mainly United States. The technology gender and racial gap persists in education and in the IT workforce. A broader and deeper look at women’s position in relation to the increasingly techno-centric society reveals that women may have reached equality in access, but not equity in academic study and job opportunities.

Trends in Terminology

2022 ◽  
pp. 193-203
Keyword(s):  
United States ◽  
Information Technology ◽  
Computer Science ◽  
The United States ◽  
The Internet ◽  
The Us ◽  
Key Concepts

The purpose of this chapter is to analyze and review trends in digital terminology. The chapter begins by examining the origins of computerization in the United States during the 19th and 20th centuries. Next, the chapter examines the key concepts punch cards and computer science. The chapter then discusses how the term computer science is misleading. This is followed by a discussion of how information technology became the most popular term in the US. The chapter then switches focus to Europe and discusses France's promotion of informatique as well as Europe's switch from informatics to ICT. Next, the chapter considers how the internet has given rise to terms like e-commerce. The chapter concludes by considering the transition from ICT to digital informing and informing technology.

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