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Winter 2008

MAQ Winter 2008 Cover


By Zabihollah Rezaee, Ph.D., CMA, CPA; Craig Langstraat, J.D., CPA; and John Malloy, Ph.D., J.D. CPA
Backdating of employee stock options can have a significant negative effect on a public company, but management accountants are in a position to help their companies address a number of factors that could help prevent a backdating scandal.
By Kimberly F. Charron, Ph.D., CMA, and D. Jordan Lowe, Ph.D.
Management accountants often have intimate knowledge of financial activities, the corporate environment, and employee actions as well as insights into details about company information that may not be noticed by internal or external auditors. This puts them in an excellent position to detect many symptoms of fraud that may not be obvious to others.
By Harry Zvi Davis, Ph.D.; Solomon Appel; and Gordon Cohn, Ph.D.
In this fictitious account, two senior managers of a multinational conglomerate transfer divisions between themselves to boost their respective average ROI and increase their annual performance-based bonuses. But is this a good idea?
By Tara Shawver, DBA, CMA, and Lynn H. Clements, DBA, CMA, CFM, CPA
Whistleblowing has become an important issue for management accountants today. The authors explore the reasons why accounting professionals may choose to blow the whistle about situations involving three different materiality levels.
By Lori R Fuller, Ph.D., CPA, and Joseph M. Hargadon, Ph.D., CMA, CPA
By following a study program that combines college coursework with exam preparation materials, students can complete both the Certified Management Accountant (CMA®) and Certified Public Accountant (CPA) examinations within a year of earning their MBA.