Cindy Durtschi

Cindy Durtschi
DePaul University

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21
Publications
40,887
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1,168
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Introduction
Skills and Expertise

Publications

Publications (21)
Article
Full-text available
Accounting programs are now being encouraged to incorporate data analytics into their programs. This article will provide suggestions on how to set up a data analytics program in a school of accountancy, answer why it is important to incorporate data analytics within accounting programs, and nally how to create a well-integrated curriculum.
Article
: When a fire destroyed the home of Jeffrey R. Jones, he immediately filed a claim with his insurance company, Gladstone Insurance. Gladstone denied Mr. Jones' claim alleging, among other things, that he had a financial motive to commit arson. To resolve the dispute, Mr. Jones filed a lawsuit against Gladstone for damages, denying the allegation th...
Article
Grand Teton Candy Company (GTCC) is considering an initial public offering (IPO). To go public, GTCC will need an audit by a large accounting firm with a solid reputation and experience in audits of IPOs. As a precursor to the formal audit, Elsie Driggs, one of the owners of GTCC, has hired her brother's CPA firm to ensure the books are in order. H...
Article
Your firm has been engaged to conduct a forensic investigation of the Tallahassee BeanCounters (TBC), a privately owned minor league baseball team in Tallahassee, Florida. Team owner Franklin Kennedy has told employees that the audit is related to the mortgage TBC obtained for the recently constructed training facility. However, Mr. Kennedy tells y...
Article
ABSTRACT A vast literature following Hayn [1995] and Burgstahler and Dichev [1997] attributed the so-called "discontinuities" in earnings distributions around zero to earnings management. Despite recent evidence that these discontinuities are likely caused by other factors, researchers and teachers continue to point to the shapes of these distribut...
Article
This study examines the extent to which providing a course that emphasizes forensic accounting influences students skepticism and fraud-related judgments. We follow a cohort of students (trained students) who have enrolled in a forensic accounting course and examine their fraud judgments at various points in time - the first day of instruction, the...
Article
We thank Miao Bin, Brad Bedertscher, Jeff Burks, Donal Byard, Yuk Shee Chen, Carol Dee, Mike Morris, Fred Mittelstaedt, workshop participants at Baruch College, University of Notre Dame, National University of Singapore, for helpful comments on an earlier draft of this paper, and students in the 2007 Limperg Institute "Advanced Capital Markets" cla...
Article
We provide evidence that the shapes (particularly around zero) of the frequency distributions of earnings metrics examined in the extant earnings management literature are affected by (1) deflation (using, for example, price or market capitalization), (2) sample selection criteria that lead to differential inclusion/exclusion of observations to the...
Article
The discontinuities at zero in the frequency distributions of reported net income (deflated by beginning-of-period market capitalization), deflated change in net income, I/B/E/S "actual" earnings, and analysts' forecast errors are the most widely cited evidence of earnings management. We provide evidence consistent with alternative explanations for...
Article
This study examines whether higher levels of skepticism are correlated with behaviors that might enable internal auditors to better detect fraud. Specifically, the Hurtt Skepticism Scale (Hurtt 2003) is used to classify internal auditors responding to a questionnaire as either high or low skeptics. The auditors are confronted with various types of...
Article
This study documents an association between changes in institutional ownership during a calendar quarter and abnormal returns at the time of subsequent announcements of quarterly earnings. The result is driven by the portfolio returns of the extreme deciles of changes in institutional ownership, suggesting that institutions trade based on informati...
Article
Full-text available
Benford's law has been promoted as providing the auditor with a tool that is simple and effec- tive for the detection of fraud. The purpose of this paper is to assist auditors in the most effec- tive use of digital analysis based on Benford's law. The law is based on a peculiar observation that certain digits appear more frequently than others in d...
Article
You are auditing the books of the Tallahassee BeanCounters (TBC), a minor league baseball team in Tallahassee, Florida. During your audit the team's owner, Franklin Kennedy, approaches you and offers an additional fee if you will quietly investigate the possibility of fraud within the firm. Mr. Kennedy reports that he received an anonymous tip and,...
Article
The Internet is the new Wild West for companies venturing into Web-based commerce. Someone can consent to complex electronic agreements with a simple mouse click. But what must you know so you don't get burned? © 2002 Wiley Periodicals, Inc.
Article
This study documents an association between change in institutional ownership during a calendar quarter and abnormal returns at the time of the subsequent announcement of quarterly earnings. The result is driven by the portfolio returns of the extreme deciles of changes in institutional ownership, and within the top (bottom) deciles, the third of t...
Article
This article examines the stock price reactions to restructuring announcements by the DJIA 30 corporations over the period 1988-95 by employing the event study methodology and cross-sectional regression analyses. Corporate restructurings, historically regarded as highly unusual accounting events, became increasingly common after 1987. One probable...
Article
This study documents that change in institutional ownership of a company during a calendar quarter is associated with abnormal returns at the time of subsequent announcements of quarterly earnings. This result suggests informed trading by institutions based on superior information about forthcoming earnings. The study also shows that the associatio...

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