Frank Badua
Biographic Data
| ID | 9562075 |
|---|---|
| NAME | Frank Badua |
| GIVEN NAMES | Frank |
| FAMILY NAME | Badua |
| SIGNATURE | BADUA F |
| AFFILIATIONS | McMurry University |
| ORCID | 0000-0001-9902-267X |
| VERIFIED | Yes |
| TOTAL WORKS | 4 |
| TOTAL CITATIONS | 0 |
| AUTHOR COUNT | 4 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2022 |
| LATEST PUBLICATION YEAR | 2025 |
| H-INDEX | 0 |
Considering the Securities and Exchange Commission (SEC) Virtual Museum among the Array of Online Resources for Items of Accounting History Significance
This paper describes the contents of the Securities and Exchange Commission Historical Society’s virtual museum, which includes nearly 8,000 primary source research artifacts, such as scans or transcriptions of original documents, sound recordings, and videos, from the 1790s to the 2020s. This paper identifies, classifies, and summarizes close to 700 of these items found to be of accounting research significance and discusses selected items of sp…
Two Out of Three Ain’t Bad
Using primary documents dating back to the early 20th century in the form of authoritative standards of the AICPA, the PCAOB, and the ISO, SEC investigation records, and scholarly literature, this article discusses the ubiquitously used word “analysis” in various branches of the accounting discipline. It traces the history of three different accounting and auditing terms derived from “analysis,” describes how they are used by accounting scholars …
Failing with Flying Colors
Using primary sources composed of U.S. federal legislation and federal agency audit reports, this paper documents and analyzes events in the nearly two-and-a-half-century-long process leading up to the disclaimer of opinion on the first full-scope audit of the Department of Defense (DOD) consolidated financial statements in 2018. It also applies theoretical lenses from political science, namely governmentality and public accountability, to charac…
Poirot, Pacioli, and Pedagogy
Praeterita praecipiunt. “The past teaches.” Forensic accounting is a specialization that is projected to grow rapidly, and courses for which are in great demand. While accounting faculty are familiar with cases that could be used to illustrate instances of and investigations into financial statement fraud, the full scope of forensic accounting includes consideration of other crimes and misdeeds. Hence, this article suggests an approach by which s…
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Poirot, Pacioli, and Pedagogy
Praeterita praecipiunt. “The past teaches.” Forensic accounting is a specialization that is projected to grow rapidly, and courses for which are in great demand. While accounting faculty are familiar with cases that could be used to illustrate instances of and investigations into financial statement fraud, the full scope of forensic accounting includes consideration of other crimes and misdeeds. Hence, this article suggests an approach by which s…
Failing with Flying Colors
Using primary sources composed of U.S. federal legislation and federal agency audit reports, this paper documents and analyzes events in the nearly two-and-a-half-century-long process leading up to the disclaimer of opinion on the first full-scope audit of the Department of Defense (DOD) consolidated financial statements in 2018. It also applies theoretical lenses from political science, namely governmentality and public accountability, to charac…
Considering the Securities and Exchange Commission (SEC) Virtual Museum among the Array of Online Resources for Items of Accounting History Significance
This paper describes the contents of the Securities and Exchange Commission Historical Society’s virtual museum, which includes nearly 8,000 primary source research artifacts, such as scans or transcriptions of original documents, sound recordings, and videos, from the 1790s to the 2020s. This paper identifies, classifies, and summarizes close to 700 of these items found to be of accounting research significance and discusses selected items of sp…
Two Out of Three Ain’t Bad
Using primary documents dating back to the early 20th century in the form of authoritative standards of the AICPA, the PCAOB, and the ISO, SEC investigation records, and scholarly literature, this article discusses the ubiquitously used word “analysis” in various branches of the accounting discipline. It traces the history of three different accounting and auditing terms derived from “analysis,” describes how they are used by accounting scholars …
Accounting and Organizational Management (3 works) · Audit (3 works) · Accounting (2 works) · Accounting (2 works) · Accounting Education and Careers (2 works) · Accounting information system (2 works) · Auditing, Earnings Management, Governance (2 works) · Business (2 works) · Political science (2 works) · Scope (computer science) (2 works)