Forensics Journal - Stevenson University 2014 | Page 43

STEVENSON UNIVERSITY - - -. The Effects of IFRS on Financial Ratios: Early Evidence in Canada. N.p.: n.p., 2011. Certified General Accountants Association of Canada. Web. 11 Mar. 2014. .. Shorter, Gary. “Fair Value Accounting: Context and Concerns.” Mark to Market and Fair Value Accounting: An Examination. Ed. James W. Curtis. N.p.: n.p., 2009. 1-23. Print. Business Economics in a Rapidly-Changing World. Harman, Bryn. “Top 3 Pitfalls of Discounted Cash Flow Analysis.” Investopedia. Investopedia US, 22 Sept. 2010. Web. 26 Feb. 2013. . Siam, Walid, and Modar Abdullatif. “Fair Value Accounting Usefulness and Implementation Obstacles: Views from Bankers in Jordan.” Research in Accounting in Emerging Economies 11: 83-107. Web. 11 Mar. 2014. He, Xianje, T.J. Wong and Danquing Young. “Challenges for Implementation of Fair Value Accounting in Emerging Markets: Evidence from China.” CAR 29.2 (2012): 538-562. Wells, Joseph T. “Let Them Know Someone’s Watching.” Journal of Accountancy (2002). World GAAP Info. “IAS 16.” 2008. World GAAP Info. 10 February 2013 . International Accounting Standards Board. “IFRS for SMEs.” 2009. IASB: E-IFRS. 10 February 2013 . COURTNEY MOORE is a Certified Fraud Examiner and Certified Public Accountant in the State of Maryland. She currently works at Hertzbach & Company, a regional accounting firm that serves clients in the Baltimore, Washington DC, and Northern Virginia area. Courtney received her Bachelor of Science degree in Accounting from Stevenson University in 2012. She continued her studies at Stevenson University and received her Master’s Degree in Forensic Studies in July of 2013. “International Financial Reporting Standards.” AICPA IFRS Resources. American Institute of Certified Public Accountants, n.d. Web. 24 Feb. 2013. . KPMG. First Impressions: Fair Value Mesaurement. N.p.: n.p., 2011. KPMG. Web. 10 Feb. 2013. . Laio, Qing, Thorsten Sellhorn, and Hollis A. Skaife. “The CrossCountry Comparability of IFRS Earnings and Book Values: Evidence from France and Germany.” Journal of International Accounting Research 11.1 (2012): 155-84. Web. 11 Mar. 2014. . Lefebvre, Rock, Elena Simonova, and Mihaela Scarlat. Fair Value Accounting: The Road to Be Most Travelled. N.p.: n.p., 2009. Certified General Accountants Association of Canada. Web. 11 Mar. 2014. . Muller, Karl A., III, Edward J. Riedl, and Thorsten Sellhor. “Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry.” 2008. TS. Putra, Lie Dharma. “Approaches to Determine Fair Value and Its Fraud Risks.” Accounting Financial & Tax. Accounting Financial & Tax, 9 Mar. 2010. Web. 13 Feb. 2013. . “The Sarbanes-Oxley Act of 2002.” NYSSCPA.ORG. New York State Society of Certified Public Accountants, n.d. Web. 25 Feb. 2013. . 42