Forensic accountants today are required to possess a number of characteristics and skills that are derived from a range of disciplines. They must be inquisitive, able to delve into motivations, operations and justific...Forensic accountants today are required to possess a number of characteristics and skills that are derived from a range of disciplines. They must be inquisitive, able to delve into motivations, operations and justifications underlying the behavior of white collar criminals. They must be able to simplify technical accounting information and convey it effectively orally and in writing to a court or tribunal; be able to trace information via information technology tools; have an understanding of the adversarial legal system and the rules of evidence. Universities offering forensic accounting courses in various formats are on the increase. The aim of this paper is to investigate the subject areas that any course specializing in forensic accounting needs to cover.展开更多
This article makes a detailed analysis of the relationship between corporate governance and financial accounting information under the framework of corporate governance, with the help of the principles of information ...This article makes a detailed analysis of the relationship between corporate governance and financial accounting information under the framework of corporate governance, with the help of the principles of information economics and institutional economics. By taking into considerations of the agency issues arising form the separation of the managers from the owners under the modem corporate environment in order to solve agency conflict and to realize right restricting and benefit grouping. The mechanism of financial accounting information produced internally from the mechanism of corporate governance. Based on this understanding, this article discusses how financial accounting information works in both internal and external corporate governance mechanism. And explores the application mechanism of financial accounting information associating with stock price and introduces the function of corporate governance to guarantee the quality of accounting information respectively, respectively paying particular emphasis on the two goals of financial accounting-the decision useful and the accountability approach.展开更多
Dissemination of information medium are no longer limited to newspapers, television and radio but is extending to the online news. The number of online news readers is rapidly increasing along with the popularity of t...Dissemination of information medium are no longer limited to newspapers, television and radio but is extending to the online news. The number of online news readers is rapidly increasing along with the popularity of the Internet. However, only sources that emphasizes the element of credibility will be accepted by the readers. This study was conducted to determine the credibility of online news; to identify the relationship between online news credibility and youth acceptance. Using a quantitative approach, a total of 400 youth selected to participate in the study out of the 68,000 population in Selangor. The data was analyzed using Statistical Package for Social Science （SPSS） version 21.0. This study shows that a group of young women were the common group who seek and read online information. Based on the findings too, online news in Malaysia are less credible. Although the online news is less credible, the results shows that youth read online news because the contents are current and up to date. Further, result of the Pearson＇s correlation test shows that the more credible elements available in online news, the more that medium is accepted by youth.展开更多
文摘Forensic accountants today are required to possess a number of characteristics and skills that are derived from a range of disciplines. They must be inquisitive, able to delve into motivations, operations and justifications underlying the behavior of white collar criminals. They must be able to simplify technical accounting information and convey it effectively orally and in writing to a court or tribunal; be able to trace information via information technology tools; have an understanding of the adversarial legal system and the rules of evidence. Universities offering forensic accounting courses in various formats are on the increase. The aim of this paper is to investigate the subject areas that any course specializing in forensic accounting needs to cover.
文摘This article makes a detailed analysis of the relationship between corporate governance and financial accounting information under the framework of corporate governance, with the help of the principles of information economics and institutional economics. By taking into considerations of the agency issues arising form the separation of the managers from the owners under the modem corporate environment in order to solve agency conflict and to realize right restricting and benefit grouping. The mechanism of financial accounting information produced internally from the mechanism of corporate governance. Based on this understanding, this article discusses how financial accounting information works in both internal and external corporate governance mechanism. And explores the application mechanism of financial accounting information associating with stock price and introduces the function of corporate governance to guarantee the quality of accounting information respectively, respectively paying particular emphasis on the two goals of financial accounting-the decision useful and the accountability approach.
文摘Dissemination of information medium are no longer limited to newspapers, television and radio but is extending to the online news. The number of online news readers is rapidly increasing along with the popularity of the Internet. However, only sources that emphasizes the element of credibility will be accepted by the readers. This study was conducted to determine the credibility of online news; to identify the relationship between online news credibility and youth acceptance. Using a quantitative approach, a total of 400 youth selected to participate in the study out of the 68,000 population in Selangor. The data was analyzed using Statistical Package for Social Science （SPSS） version 21.0. This study shows that a group of young women were the common group who seek and read online information. Based on the findings too, online news in Malaysia are less credible. Although the online news is less credible, the results shows that youth read online news because the contents are current and up to date. Further, result of the Pearson＇s correlation test shows that the more credible elements available in online news, the more that medium is accepted by youth.
