Forensic Accounting and FAU: An Executive Graduate Program

2008 ◽  
Vol 23 (4) ◽  
pp. 593-599 ◽  
Author(s):  
George R. Young

ABSTRACT: This paper presents a description of the executive Master's in Accounting with a concentration in forensic accounting program offered by Florida Atlantic University, an AACSB-accredited higher-educational institution located in southeast Florida. This program—the first of its kind in the United States—provides students with the option of attending lectures in person or via web conferencing. Also discussed is the impact that the model curriculum for fraud examination and forensic accounting has had on the program as well as challenges that have been met in creating and developing an executive graduate program in forensic accounting.

2006 ◽  
Vol 3 (2) ◽  
pp. 107-124 ◽  
Author(s):  
Caroline Brettell

Soon after 9/11 a research project to study new immigration into the Dallas Fort Worth metropolitan area got under way. In the questionnaire that was administered to 600 immigrants across five different immigrant populations (Asian Indians, Vietnamese, Mexicans, Salvadorans, and Nigerians) between 2003 and 2005 we decided to include a question about the impact of 9/11 on their lives. We asked: “How has the attack on the World Trade Center on September 11, 2001 affected your position as an immigrant in the United States?” This article analyzes the responses to this question, looking at similarities and differences across different immigrant populations. It also addresses the broader issue of how 9/11 has affected both immigration policy and attitudes toward the foreign-born in the United States. 


1991 ◽  
Vol 30 (2) ◽  
pp. 213-217
Author(s):  
Mir Annice Mahmood

Foreign aid has been the subject of much examination and research ever since it entered the economic armamentarium approximately 45 years ago. This was the time when the Second World War had successfully ended for the Allies in the defeat of Germany and Japan. However, a new enemy, the Soviet Union, had materialized at the end of the conflict. To counter the threat from the East, the United States undertook the implementation of the Marshal Plan, which was extremely successful in rebuilding and revitalizing a shattered Western Europe. Aid had made its impact. The book under review is by three well-known economists and is the outcome of a study sponsored by the Department of State and the United States Agency for International Development. The major objective of this study was to evaluate the impact of assistance, i.e., aid, on economic development. This evaluation however, was to be based on the existing literature on the subject. The book has five major parts: Part One deals with development thought and development assistance; Part Two looks at the relationship between donors and recipients; Part Three evaluates the use of aid by sector; Part Four presents country case-studies; and Part Five synthesizes the lessons from development assistance. Part One of the book is very informative in that it summarises very concisely the theoretical underpinnings of the aid process. In the beginning, aid was thought to be the answer to underdevelopment which could be achieved by a transfer of capital from the rich to the poor. This approach, however, did not succeed as it was simplistic. Capital transfers were not sufficient in themselves to bring about development, as research in this area came to reveal. The development process is a complicated one, with inputs from all sectors of the economy. Thus, it came to be recognized that factors such as low literacy rates, poor health facilities, and lack of social infrastructure are also responsible for economic backwardness. Part One of the book, therefore, sums up appropriately the various trends in development thought. This is important because the book deals primarily with the issue of the effectiveness of aid as a catalyst to further economic development.


2020 ◽  
Author(s):  
Francesco Rigoli

Research has shown that stress impacts on people’s religious beliefs. However, several aspects of this effect remain poorly understood, for example regarding the role of prior religiosity and stress-induced anxiety. This paper explores these aspects in the context of the recent coronavirus emergency. The latter has impacted dramatically on many people’s well-being; hence it can be considered a highly stressful event. Through online questionnaires administered to UK and USA citizens professing either Christian faith or no religion, this paper examines the impact of the coronavirus crisis upon common people’s religious beliefs. We found that, following the coronavirus emergency, strong believers reported higher confidence in their religious beliefs while non-believers reported increased scepticism towards religion. Moreover, for strong believers, higher anxiety elicited by the coronavirus threat was associated with increased strengthening of religious beliefs. Conversely, for non-believers, higher anxiety elicited by the coronavirus thereat was associated with increased scepticism towards religious beliefs. These observations are consistent with the notion that stress-induced anxiety enhances support for the ideology already embraced before a stressful event occurs. This study sheds light on the psychological and cultural implications of the coronavirus crisis, which represents one of the most serious health emergencies in recent times.


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