BROKEN TRUST: AN EXPENSIVE AFFAIR

Public officials are entrusted with hard-earned tax dollars meant to benefit the community in ways set out by elected representatives. Controls and policies are put into place to ensure that individuals do not misappropriate those funds for other purposes, including...

GLOBALIZATION, TAXATION AND ETHICAL

George Joseph, University of Massachusetts Lowell The case based on the experiences of Vodafone in India, presents perspectives on international taxation and tax planning in multiple tax jurisdictions. Followed widely by accountants, tax and legal professionals...

A CAUTIONARY NOTE ON PRACTICE

Kenneth J. Smith, Salisbury University David J. Emerson, Salisbury University This article examines the underreporting of practice credential possession (e.g., CPA, CMA, and CIA) as presented in James R. Hasselback’s 2014-2015 Accounting Faculty Directory. The sample...

FRAUD MINI-CASES: AN ACTIVE LEARNING

Leisa L. Marshall, Southeast Missouri State University Cynthia E. Bolt-Lee, The Citadel Research reveals the challenges of engaging students in the introductory accounting course (Jones and Fields, 2001), possibly due to the lack of relevance perceived by students...