On-Demand
2 CPE
Instructor
Josh McGowan
Instructor
Dr. Josh McGowan is an accounting professional and educator, holding a Doctorate in Business Administration from Creighton University, along with both a Master’s and Bachelor’s degree in accounting from Troy University. His career path began in accounting services and later as an auditor at a regional accounting firm. Dr. McGowan later took a job as CFO for a company, spearheading long-term strategic initiatives. In academia, Dr. McGowan began his teaching career at Troy University in 2018.
He presently holds the position of Associate Director and Assistant Professor within the William H. Carr School of Accountancy at Troy University. In this capacity, he dedicates himself to teaching and mentoring students across both undergraduate and graduate levels. Dr. McGowan has maintained a CPA license from the State of Alabama since 2017, further solidifying his professional credentials. His scholarly contributions include articles published in the ASCPA Connections magazine, Tennessee CPA Journal, Today’s CPA, the International Journal of Accounting & Business Finance, and the International Journal of Accounting & Finance Review.
This course delves into the guidelines and procedures for recognizing, reporting, and correcting errors in financial statements, as well as handling changes in accounting principles and estimates. It aims to equip CPAs with the knowledge to maintain the accuracy and reliability of financial reporting. Participants learn how to identify types of errors and accounting changes, assess their impacts on financial statements, and apply the necessary disclosures and adjustments in compliance with generally accepted accounting principles (GAAP).