Accounting, Edition 49

Facebook and Twitter: How To Use Them to Make Good Investment Decisions

Facebook y Twitter: ¿Cómo utilizarlos para tomar buenas decisiones de inversión?By: Norma Leticia Leal
Autonomous Technological Institute of Mexico

It is undeniable that the technological advances of social media outlets have transformed the way businesses communicate with the public and in particular with investors. Currently, the general director of a company and the members of senior management may disclose corporate information via Facebook, Twitter, Tumblr and other online media as well as traditional means of communication.

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Accounting, Edición 48

Cognitive Bias and Culture in the Detection of Fraud

Sesgo Cognitivo y Cultura en la Detección de Fraudesby: Yanira Petrides, Instituto Tecnológico Autónomo de México
Esperanza Huerta, Universidad de Texas en El Paso
TerryAnn Glandon, Universidad de Texas en El Paso

Systems that analyze the content of emails are used as a tool for detecting potential frauds.

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Accounting, Edición 47

Some thoughts on the IASB’s Conceptual Framework Discussion Paper

Proyecto de revisión del Marco conceptual del IASBBy: Sandra Minaburo
Director of the Accounting Research Center

Among the projects that the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) have worked on together is, dating back to 2004, the joint project regarding changes to the Conceptual Framework, which so far has undergone many adjustments.

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