September 8, 2008
 
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Home · Antifraud & Corporate Responsibility Program
 
  New Website Helps Educators and Students Address Fraud and Corporate Responsibility Issues in the Accounting and Business Classroom
 

Andy Warhol once said that everyone gets to be famous for 15 minutes in his or her life. A man who was an expert on Campbell's Soup cans and white fright wigs, knew what it took to be famous.

The spotlight is on the accounting profession now. And we're going to have more than 15 minutes of public awareness. Do we have the courage to take the steps necessary to restore the public confidence in the integrity, ethics and objectivity of the CPA?

In boardrooms and in national cover stories, the subject is the same:

  • The massive fraud that took place at Adelphia illustrates how one group of insiders can manipulate and defraud a company without the proper oversight. Learn More (PowerPoint)>>
     
  • The collapse of Enron occurred because of a particularly sophisticated and complicated series of actions meant to conceal the company's true financial situation. Learn More (PowerPoint)>>
     
  • The story of Lucent, an AT&T spinoff that was once the nation's most widely held stock, illustrates the use of aggressive accounting and earnings management to produce numbers that will meet Wall Street analysts' expectations. Learn More (PowerPoint)>>
     
  • Although WorldCom led the hot telecommunications industry into profitability in the 1990s, the company's leaders were in fact using fraud to turn losses into profits and inflate earnings. Learn More (PowerPoint)>>
     
  • Despite Tyco's rapid expansion and the dizzying rise of CEO Dennis Kozlowski, behind the scenes executives were raiding the company's coffers. Learn More (PowerPoint)>>

*****

This resource center has been carefully constructed to help educators and students to-

  • Understand the new Fraud Statement on Auditing Standards No. 99 Learn More>>
     
  • Integrate antifraud measures into the business and accounting curriculum by providing case studies and educational support materials Learn More>>
     
  • Learn the characteristics of financial statement fraud and the factors that lead to it Learn More>>
     
  • Understand the ramifications of the Sarbanes-Oxley Act of 2002 and its impact on the profession Learn More>>
     
  • Develop the tools and techniques of fraud prevention, detection, and investigation necessary for every CPA Learn More>>
     
  • Discover careers in forensic accounting and other essential roles the CPA can play to help shape his or her organization and its future Learn More>>

Visit the Educators and Students perspective at
http://www.aicpa.org/antifraud/educators_students/homepage.htm

 

  
 
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