Auditing is the branch of accounting that allows exercising control over the operations carried out by the company and can be a prior or subsequent control and that is where the Forensic Audit appears, to make the appropriate subsequent review of the acts carried out in the entities in order to prevent or detect possible fraud and corruption…

Accounting education has undergone significant changes over the past 20 years. A curriculum that focuses on GAAP principles and ledger-based accounting rules is being quickly replaced by technology. It is necessary to develop a curriculum that enables universities to prepare students with critical job skills for entry-level accounting positions…

Accountants have recently been subject to very unpleasant publicity following the collapse of Enron and other major companies. There has been a plethora of accounting failures and accounting restatements of falsified earnings, with litigations and prosecutions taking place every day. As the FASB struggles to tighten the loopholes in accounting,…

Recently, members of the Christos M. Cotsakos College of Business, Department of Accounting and Law, have been approached by IRS and accounting practitioners concerning the addition of fraud and forensic accounting courses to the curriculum. This seems to be a new trend in expanding the education and training of accounting majors as evidenced by a…

Distance educators won't have to become FBI-style investigators, installing cameras in the homes of online students and scanning fingerprints to ensure that people are who they say they are. At least not yet. The recently reauthorized Higher Education Opportunity Act requires accreditors to monitor steps colleges take to verify that an enrolled…