Accountants have recently been subject to very unpleasant publicity following the collapse of Enron and other major companies. There has been a plethora of accounting failures and accounting restatements of falsified earnings, with litigations and prosecutions taking place every day. As the FASB struggles to tighten the loopholes in accounting,…

Explores four hypotheses: (1) the certain versus the probable is only one distinction among many; (2) many descriptions of epistemological and axiological measurement do not depend on their approximation to an ideal; (3) different types of boundaries (social and political) are at work in the determination of certain knowledge; and (4)…

Previous deception detection training studies have compared people receiving training in nonverbal behaviors associated with deception to control groups receiving no training and found that people who are trained are slightly to moderately more accurate than people who have not been trained. Recent research on the relationships between source…

The present study examined the developmental origin of "blue lies", a pervasive form of lying in the adult world that is told purportedly to benefit a collective. Seven, 9-, and 11-year-old Chinese children were surreptitiously placed in a real-life situation where they decided whether to lie to conceal their group's cheating behavior. Children…

This is the second in a series of articles designed to help academics refocus the introductory accounting course on the theoretical underpinnings of accounting. Intended as a supplement for the principles course, this article connects the asset Accounts Receivable to the essential theoretical constructs, discusses the inherent tradeoffs and…

This paper is a teaching case intended for use in an undergraduate auditing or fraud examination course. Students are introduced to Wayne Manufacturing, a medium-sized firm in the Midwestern U.S.A. that manufactures parts for companies such as General Motors (GM) and Ford. Wayne Manufacturing has some conditions present that put it at risk for…

This study examined age differences in children's vulnerability to be misled by two types of false overheard rumors, namely a rumor that suggested a reasonable explanation for an earlier unresolved experience and a rumor that suggested an explanation that conflicted with information already in memory. Results indicated that all of the children…

This study examined cross-cultural differences and similarities in children's moral understanding of individual- or collective-oriented lies and truths. Seven-, 9-, and 11-year-old Canadian and Chinese children were read stories about story characters facing moral dilemmas about whether to lie or tell the truth to help a group but harm an…

Mate selection criteria for humans, and the concept of deception as a mating strategy, have both been demonstrated by past research. This study provides evidence that men and women believe that the mate selection criteria used by one sex corresponds to the deceptive tactics used by the opposite sex. A survey of the deceptive techniques used by men…

This article presents the ten shady schemes adopted by illegal studies-abroad intermediary agencies. Suggestions on how to prevent being fooled by these illegal intermediary agencies are also provided. These suggestions are the following: (1) One should avoid pinning hopes on persons claiming to have "superior abilities" as this is quite…

The effects of No Child Left Behind (NCLB) legislation and the publication of the National Reading Panel (NRP) report profoundly affected how reading is taught in public schools as well as how program effectiveness is evaluated. The disequilibrium that resulted from state and federal mandates governing reading instruction set the stage for the…

Academic corruption is a hot issue in today's society. "Academic corruption" means that certain individuals in academic circles, driven by the desire for personal gain, resort to various kinds of nonnormative and unethical behavior in academic research activities. These include: academic self-piracy, academic piracy, copying and…

Disclosure, disclosure strategies, and justifications for nondisclosure for prudential, peer, multifaceted, and personal acts were assessed using a sorting task with 118 lower-middle class early and middle adolescents (Ms = 12.77 and 15.68 years). Adolescents were less involved in prudential than other behaviors, although prudential behavior was…

Recently, members of the Christos M. Cotsakos College of Business, Department of Accounting and Law, have been approached by IRS and accounting practitioners concerning the addition of fraud and forensic accounting courses to the curriculum. This seems to be a new trend in expanding the education and training of accounting majors as evidenced by a…

Tests predictions from a cognitive heuristics approach and a nonverbal expectancy violations approach concerning deception attribution directed toward a message source. Shows that the reward value of a message source can function as a heuristic cue and influence attributions of deceptions; however, this effect is apparently limited to low-reward…