Helping Students Identify Opportunities in the Accounting Profession

By George Violette and John Sanders In 2003, PricewaterhouseCoopers published a paper titled Educating for the Public Trust, in which the company outlined its position on accounting education. The paper suggested reforms in the delivery …

The Importance of Educators and Coursework in Choosing an Accounting Career

By George Violette and Charlotte Pryor MARCH 2005 – There is a sentiment among some public accountants that if they could do it all over again, they would not enter the accounting profession. Some say …

Are Accounting Programs Providing Fundamental IT Control Knowledge?

By Joseph O’Donnell and Jennifer Moore MAY 2005 – Auditors often provide assurance on computerized controls, where electronic transactions are processed without a paper audit trail. Section 404 of the Sarbanes-Oxley Act (SOA) requires auditors …

Bridging the Gap Between Professors and Practitioners: ‘Quasi-’Case Studies

By Michael J. Krause NOVEMBER 2005 – While the accounting cycle and FASB’s conceptual framework are a dominant part of the initial instructional unit in an intermediate accounting course, these two topics should also serve …

Research Skills: A Fundamental Asset for Accountants

By Jacqueline A. Burke, Robert Katz, Sheila A. Handy, and Ralph S. Polimeni JANUARY 2008 –The 21st century accountant is more of a consultant than in the past, and needs to be able to locate …

Reducing the Expectation Gap Forensic Audit Procedures

By Paul E. Zikmund JUNE 2008 – Auditing is increasingly difficult and challenging, with new rules and regulations encouraging, if not requiring, auditors to enhance their efforts to detect fraud during an audit. Unfortunately, these …

The PCAOB and Convergence of the Global Auditing and Accounting Profession

By Jill P. Giles, Elizabeth K. Venuti, and Richard C. Jones The Sarbanes-Oxley Act of 2002 represents the most significant securities law reforms since the Securities Act of 1933 and the Securities Exchange Act of …

Developments in International Standards Setting: Equity-Based Compensation

By Elizabeth K. Venuti and Richard C. Jones The International Accounting Standards Board (IASB) has taken a leadership position among accounting standards-setting bodies in the global effort to require the recognition of share-based payments (i.e., …

Accounting and Reporting for Financial Instruments: International Developments

By Richard C. Jones and Elizabeth K. Venuti FEBRUARY 2005 – The International Accounting Standards Board (IASB) has found the task of establishing standards on accounting for financial instruments, including derivatives, as challenging as FASB …