Date of Award
The accounting industry has changed in many ways during the last few years. These changes have come at many different levels and have had different effects on those in the accounting industry and those without. The biggest change has been the litigation and government involvement in the industry. Changes have been made because of the fraud committed by those in the accounting industry. This has led to the government making laws to restrict those in the industry, making fraud harder to commit. The laws that the government has made have made it very expensive and hard for those in the industry to comply. Many companies have needed to hire more accountants. This leads to an increased need for accountants and could lead to a shortage in qualified accountants. This then would lead to those not qualified in accounting doing accounting work. This would also lead to more litigation and court filings and more laws that limit companies on their ability to complete the required work. It thus becomes a vicious cycle.
Curtis, Stephanie, "Corporate Positions and Punishment for Corporate Accounting Fraud" (2006). Undergraduate Honors Capstone Projects. 718.
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Departmental Honors Advisor