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Metinko, Teresa R.; Gray, Dahli – American Journal of Business Education, 2010
This paper reports the results of a study that examined the association of the 120/150-hour education requirement with the number of CPA exam candidates during 1998 and 2008. Data gathered from the NASBA Candidate Performance Reports 1999 and 2009 found no relationship between the number of CPA exam candidates and the education requirements in…
Descriptors: Accounting, Higher Education, Correlation, Licensing Examinations (Professions)
Gray, Dahli – American Journal of Business Education, 2008
Forensic versus traditional accounting and auditing are compared and contrasted. Evidence gathering is detailed. Forensic science and fraud symptoms are explained. Criminalists, expert testimony and corporate governance are presented.
Descriptors: Accounting, Audits (Verification), Comparative Analysis, Correlation