The accelerated pace of change in the global economy and capital markets along with the complexity of transactions and financial reporting that involve applying fair value measurements (FVM) is a major third-party user concern. The 2008 financial crisis highlighted risks that investors are exposed to when making FVM-related capital allocations.…

The Inspector General Act of 1978 (Public Law 95-452), as amended, requires that the Inspector General report semiannually to the Congress on the activities of the Office of Inspector General (OIG) during the 6-month periods ending March 31 and September 30. This Semiannual Report presents the activities and accomplishments of the U.S. Department…

The Commission increased aid for education in emergencies and protracted crises to 10% of its total humanitarian aid in 2019. We assessed how the Commission managed this new level of support. We found that projects were relevant and achieved their expected results, but reached fewer girls than boys. Most projects in our sample were too short…

In this paper we consider whether experience gained on the job through an internship results in knowledge that can help with passing the CPA exam. It would seem that a candidate for the CPA exam would be better prepared if they had the combination of education and practical experience. We examine the CPA exam performance of 72 graduate students…

Wells Fargo & Co.'s Community Banking unit had enjoyed a strong, positive reputation for decades. Wells Fargo, as a whole, had avoided most of the problems of the 2008 financial crisis, only to stumble into its own crisis in late 2016. The Community Banking unit was accused of opening millions of unauthorized accounts, firing employees for…

The Inspector General Act of 1978 (Public Law 95-452), as amended, requires that the Inspector General report semiannually to the Congress on the activities of the Office of Inspector General (OIG) during the 6-month periods ending March 31 and September 30. This Semiannual Report presents the activities and accomplishments of the U.S. Department…

The Inspector General Act of 1978 (Public Law 95-452), as amended, requires that the Inspector General report semiannually to the Congress on the activities of the Office of Inspector General (OIG) during the 6-month periods ending March 31 and September 30. This Semiannual Report presents the activities and accomplishments of the U.S. Department…

The Inspector General Act of 1978 (Public Law 95-452), as amended, requires that the Inspector General report semiannually to the Congress on the activities of the Office of Inspector General (OIG) during the 6-month periods ending March 31 and September 30. This Semiannual Report presents the activities and accomplishments of the U.S. Department…

The Inspector General Act of 1978 (Public Law 95-452), as amended, requires that the Inspector General report semiannually to the Congress on the activities of the Office of Inspector General (OIG) during the 6-month periods ending March 31 and September 30. This Semiannual Report presents the activities and accomplishments of the U.S. Department…

Experienced managers know that cash affects virtually every aspect of a company's strategy and operations. Business students and new managers, however, sometimes lose sight of the importance of cash amidst the details of accrual-based accounting courses, formula-based finance courses, and production-based management courses. We therefore use…

This report informs The Hon Alan Tudge MP, Minister for Education and Youth; the Parliament of Australia; the Australian higher education community; and the general public about the performance of the Tertiary Education Quality and Standards Agency (TEQSA or the agency) during the financial year ending 30 June 2021. Prepared according to…

This report provides an overview of the U.S. Department of Health and Human Services (HHS) programs, accomplishments, challenges, and Management's accountability for the resources. It provides fiscal and summary performance results that enable the President, Congress, and the American people to asses their accomplishments for the reporting period…

The Indian Education -- Formula Grants to Local Education Agencies (Indian Education Formula Grant) program is authorized under the Elementary and Secondary Education Act of 1965 (ESEA), as amended by the Every Student Succeeds Act (ESSA). It is the Department's principal vehicle for addressing the particular needs of Indian children. The program…

In this commentary, Kamp-Roelands states that it was very encouraging to observe that the Association of Chartered Certified Accountants (ACCA) recognises that responding to "Integrated Reporting" initiatives requires an "integrated approach" to accounting education. That change in financial reporting standards put pressure on…

The Sarbanes-Oxley Act (SOX) revolutionized the accounting and audit industry. The use of preventative and process controls to evaluate the continuous audit process done via an SAP ERP ECC 6.0 system is key to compliance with SOX and managing costs. This paper can be used in a variety of ways to discuss issues associated with auditing and testing…