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Discipline: Accounting
YOUR SEARCH PRODUCED 275 MATCHES. PAGE 1 of 28 Items 1-10 of 275
Search results with a darker orange shading indicate that the product is a teaching module.
Earnings Management: Causes, Techniques, and Transparent Financial Reporting
Author: Mintz, Steven
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education's Corporate Governance and Accountability Project
Publication Year: 2006
Earnings management occurs when managers use judgments to purposefully alter operating results to mislead stakeholders into thinking the company is doing better than it really is or to gain a personal advantage.
GVV Curriculum: Home Page
Author: Gentile, Mary C.
Product Type:
Source: Giving Voice to Values Curriculum Initiative
Publication Year: 2009
Giving Voice to Values (GVV) is an innovative research and curriculum development project, launched by The Aspen Institute Business and Society Program and Yale School of Management. This page serves as the homepage for Faculty for GVV materials...
Giving Voice to Values Curriculum: Home Page
Author: Gentile, Mary C.
Product Type: Essays and Concept Papers; Syllabi
Source: Giving Voice to Values Curriculum Initiative
Publication Year: 2009
Drawing on both the actual experiences of business practitioners as well as cutting edge social science and management research, Giving Voice to Values fills a long-standing and critical gap in business education by expanding the definition of what it means to teach business ethics.
Phar-Mor, Inc.: Accounting Fraud, Litigation, and Auditor Liability
Authors: Buckless, Frank A.; Glover, Steven M.; Prawitt, Douglas F.
Product Type: Cases
Source: Prentice Hall
Publication Year: 2000
This case discusses the accounting fraud that was successfully crafted by the upper management tier of Phar-Mor, Inc. Many upper level managers received prison sentences, and numerous legal claims against the retail company and its auditors, Coopers & Lybrand LLP, were made, the majority of which were settled out of court...
Sarbanes-Oxley Act: What Has it Wrought?
Author: Keating, Elizabeth
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education's Corporate Governance and Accountability Project
Publication Year: 2006
The Sarbanes-Oxley Act is the most significant piece of corporate securities legislation since the Securities Act of 1933 and The Securities and Exchange Act of 1934. The Act's requirements are significant and have brought about substantial change in the work and role of auditors and the operations and financial disclosures of publicly traded corporations. However, this change has not been costless. This Teaching Module complements "Sarbanes Oxley Act: How Did We Get Here?"...
PowerPoint: Financial Statement Fraud (Enron & Others)
Author: American Institute of Certified Public Accountants
Product Type: Multimedia
Source: American Institute of Certified Public Accountants
Publication Year: 2005
This PowerPoint presentation includes a number of recent examples of accounting fraud, including Enron, MCI, WorldCom and others.
Employee Ownership: A Topic for the Entrepreneurship Curriculum
Author: Scully, Maureen
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education
Publication Year: 2009
This Teaching module shows four areas in the entrepreneurship curriculum where teaching about employee ownership can 1) put a needed spotlight on this widespread and useful practice and 2) add conceptual value and rich examples for the course topics being taught...
Sarbanes-Oxley Act: How Did We Get Here?
Author: Keating, Elizabeth
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education's Corporate Governance and Accountability Project
Publication Year: 2006
The Public Company Accounting Reform and Investor Protection Act, known as “Sarbanes-Oxley Act”, was passed in 2002 following a series of corporate bankruptcies and allegations of executive management malfeasance, most notably Enron and WorldCom. The regulation of securities had not been this significantly altered since...
Mining and Metals: Five Issues with Broad Implications
Authors: Shattuck, Rachel; Scully, Maureen
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education
Publication Year: 2008
The mining and metals industry offers many challenging questions and useful lessons for MBA students. This teaching module helps professors raise these topics in the classroom by bringing together a variety of different materials from different sources that can be used both as background reading and as the focus of class discussion...
Innovation Corrupted: The Rise and Fall of Enron (A, B)
Author: Salter, Malcolm S.
Product Type: Cases
Source: Harvard Business School
Publication Year: 2005
Presents a brief historical overview of Enron's rise, its strategic successes and failures...
YOUR SEARCH PRODUCED 275 MATCHES. PAGE 1 of 28 Items 1-10 of 275