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 skills gap in the accounting profession is not a new issue. More than 30 years of research and studies all point to an ever-increasing disparity between what accountants do and what the mainstream accounting curriculum teaches. Technology and businesses are changing and evolving rapidly, as are the expectations for accountants. Advances in the…

This Semiannual Report presents the activities and accomplishments of the U.S. Department of Education's Office of Inspector General (OIG) from April 1, 2023, through September 30, 2023. The report highlights audits, investigations, and related work issued during this time frame and includes summary tables containing statistical and other data as…

This paper examines the use of the two written Norwegian language standards, Nynorsk and Bokmål, by companies in Norway. By adopting a legal perspective on the language policy of Norway as stipulated by the Language Council of Norway (2005) and the Norwegian Ministry of Culture and Church (2008), the paper investigates how 492 of the largest…

Indonesia has recently witnessed a development in accounting information system with the introduction of computer-assisted mechanism. The Audit Board (BPK) while implementing the e-Audit system, aimed at reducing conflicts between auditors and state bureaucrats. This study is based on the phenomenon that occurred regarding the low quality of the…

In this study; it is aimed to examine and evaluate the Higher Education Financing, Management Distribution and Audit in Turkey in comparison with OECD countries and to develop suggestions applicable for Turkey, based on the effective use of allocated financial resources for Higher Education Management, Financing, Distribution and Audit. Despite…

This paper presents a financial statements analysis (FSA) project that integrates Bloomberg and Thomson Reuters in an introductory MBA accounting course. The project introduces students to leading financial databases that are used in practice and helps them to understand how such databases can be effectively leveraged to analyze both the financial…

The benefits of experiential learning can be amplified when these endeavors are shared and implemented by others. This article highlights an example of experiential learning. The authors interviewed the Justice for Fraud Victims team at the University of Alaska Anchorage and found that this form of experiential learning has been beneficial 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…

Purpose: The purpose of this article is to investigate the effectiveness of accountability mechanisms employed in financial management practices of school principals in the Eastern Cape Provincial Department of Education. The strengths and weaknesses of the systems and mechanisms of the processes to hold school principals accountable are explored…

Professional scepticism forms an integral part of a professional accountant's skill set and is fundamental to their training. Recent revisions to IESs 2, 3, 4 and 8 reflect changes in the market expectation in relation to professional scepticism. In this paper, we answer calls for additional research into professional scepticism by investigating…

By August 1 of each year, each charter school in New York State is required by law to complete and submit an Annual Report to the New York State Education Department's Charter School Office (NYSED CSO) and to the school's charter entity. The 2020-2021 Annual Report Guidelines include general instructions for submission, report content…

The use of Artificial Intelligence (AI) is growing rapidly in accounting practice, and firms desire new hires who have adopted this technology. Universities can prepare students to adopt AI. The purpose of this quantitative study was to examine whether perceived ease of use (PEOU) and perceived usefulness (PU) have an effect on the relationship…

There is a paucity of literature investigating peer review as an aspect of accounting and auditing education. This study investigates students' perceptions of peer review as a method to develop professional competencies. It reports on a peer review intervention, the so-called TUTBuddy, introduced in an undergraduate auditing course. A mixed method…

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…