By Heather Drake Over the past several years, the public has focused increased attention on the accounting and reporting for employee pensions provided for state and local governments. Critics argued that government financial statements, prepared according to standards established by the Government Accounting Standards Board (GASB), did not clearly communicate the size of government pension [...]
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PRESIDENT’S LETTER
Dear Readers, Our fourth issue is here, and we are so proud of all the hard work that our pledges and members have put into making the journal a success. We have been overwhelmed by the positive response our publication has gotten from students, alumni, faculty and the local community. Both the outgoing and incoming [...]
LIFESTYLE: PROFESSOR PROFILE DR. KRISTI YUTHAS
By Alex Bazor Dr. Kristi Yuthas is a tenured accounting professor at Portland State University, who specializes in business ethics, information systems, and microfinance. She earned her Bachelors of Arts in Finance at the University of Utah, and her emergence into the professional workforce coincided perfectly with the advent of personal computers being adopted by [...]
SPOTLIGHT: PER-MILE TAX & FUEL EFFICIENCY
By Sarvar Muratov National annual gas tax revenue continues to fall and might someday disappear altogether. Why? Perhaps it is due to the rise of fuel-efficient and electric cars that use less gas, a weak economy, increased gas prices that force drivers to use their cars less, or all of the above. While ride sharing, [...]
PRESIDENT’S LETTER
Dear Readers, Wow, our third issue is out and it’s only the beginning of March! We here at BAP are gearing up for our new officer elections to be held Wednesday March 13th at our last meeting of winter term. Not only should you come by and cast your vote, but Laura Brunner from Grant [...]
LIFESTYLE: PROFESSOR PROFILE DR. KATHLEEN RUPLEY
By Rhiannon Wood Dr. Kathleen Rupley, CPA, always knew she was going to become an accountant. In addition to the profession being a family affair—her father taught accountancy at Montana State University in Bozeman, and her brother works in the field in Spokane—she saw it as a safe choice. “I guess I’ve always been more [...]
SPOTLIGHT: INTERNAL VS. EXTERNAL AUDIT PART 1 INTERNAL
By Kristie Starr Internal Audit According to the standards setting body Institute of Internal Auditors (IIA), Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of [...]







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