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Keywords: corporate governance
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Journal Articles
Issues in Accounting Education (2020) 35 (1): 25–41.
Published: 01 February 2020
... the company in a prudent manner. 2020 corporate governance board of directors directors' responsibilities directors' judgment valuation of assets going concern Following five days of intense argument in the Irish High Court in 2015, Judge Brian Cregan had the challenging task...
Journal Articles
Issues in Accounting Education (2019) 34 (3): 41–57.
Published: 01 August 2019
... 2019 price masking audit risk and materiality internal control corporate governance earnings management fraud triangle Declining oil prices, emergence of alternative energy sources such as solar and wind, and the 2008 global financial crisis wreaked havoc on Toshiba's growth strategy...
Journal Articles
Issues in Accounting Education (2015) 30 (4): 353–372.
Published: 01 November 2015
... also analyze SafeNet's corporate governance structure by comparing SafeNet's Board of Directors and its subcommittees pre- and post-SOX. Students learn of stock options as a form of compensation. However, this case does not focus on the details of accounting for stock options. This case is appropriate...
Includes: Supplementary data
Journal Articles
Issues in Accounting Education (2014) 29 (3): 459–480.
Published: 01 August 2014
... economic events to business decisions, and understand the financial reporting ramifications of those decisions. The case also requires students to critically analyze corporate governance mechanisms, and to consider the external auditor's responsibility for detecting and communicating financial statement...