JOURNAL OF
BUSINESS, INDUSTRY, AND ECONOMICS

Volume 17                                     JOBIE                                     Spring 2012



Cross Elasticity of Supply: Everywhere but in Print 1
Anthony J. Greco
The Impact of XBRL on the Audit Process 9
Ernest A. Capozzoli and W. Ken Harmon
How Unexpected Changes in the CPI and the PPI Affect Expected Inflation and Forward Rates 21
Laurence E. Blose
The Role of Employment At-Will on Job Loss and Unemployment in the United States 35
Gina B. Small, David E. Gundersen, and Ernest A. Capozzoli
Accounting Students Opinions towards use of Spreadsheets as an Instructional Tool 47
Akash Dania and Clyde Posey
An Analysis of What Should Be Easily Preventable Data Breaches 63
Chlotia P. Garrison and Moeti Ncube
Illuminating the Limits of Auditor Accountability for Fraud Detection through a Historical Study of Internal Control Evaluation 83
Stephanie D. Moussalli, O. Ronald Gray, and Gokhan Karahan
Clickers - Are They Effective as a Teaching Tool in Intermediate Accounting 2? 103
Rita C. Jones, Teresa K. Lang, and Keren H. Deal
Implementation of an Efficient Communication Infrastructure to Enhance Professional Leadership Development 117
Tiki L. Suarez-Brown, Joshua Hankins, and Jessica Williams
The NCAA Basketball Betting Market: Tests of the Balanced Book and Levitt Hypotheses 139
Rodney J. Paul, Andrew P. Weinbach, Kristin K. Paul