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Accounting Majors' Financial Reporting Knowledge and Their Ability to Identify and Correct Financial Statement Errors and Omissions.

eBook details

Title: Accounting Majors' Financial Reporting Knowledge and Their Ability to Identify and Correct Financial Statement Errors and Omissions.
Author : Academy of Educational Leadership Journal
Release Date : January 01, 2006
Genre: Education,Books,Professional & Technical,
Pages : * pages
Size : 285 KB

Description

ABSTRACT Financial statement frauds that have impaired the integrity of financial reporting and led to new regulation (i.e., the Sarbanes-Oxley Act of 2002) have reemphasized the importance of financial reporting knowledge. Accounting majors must not only know the multitude of accounting rules, but also the overall reporting requirements. Yet, students frequently lack some knowledge in this area.