For Each Independent Case Below: (1) Indicate Which Source Better

question 60

Essay

For each independent case below: (1) indicate which source better fulfills the indicated UMUC criterion for information evaluation AND (2) circle the phrase that led you to your decision.
A. Objectivity:
i. A Wall Street Journal article about financial statement fraud cases, written by an investigative reporter whose contact information is provided
ii. A presentation on financial statement fraud cases, given by an experienced independent consultant to prospective clients
b. Accuracy:
i. A web site that correctly defines six elements of financial statements from the FASB Conceptual Framework
ii. An article that accurately gives examples of four constraints from the FASB Conceptual Framework
c. Authority:
i. A presentation delivered by a retired IRS agent on tax fraud
ii. An attorney's web site recommending strategies for avoiding tax audits
d. Currency:
i. A web site last modified in 2010 that gives examples of internal controls for international companies
ii. A 2009 article in a practitioner journal that gives examples of how companies are implementing international financial reporting standards
e. Coverage:
i. A scholarly article discussing the results of a preliminary study of two companies on uses of information technology in accounting
ii. A practitioner article explaining how ten companies use information technology in their accounting departments