Coastal Business Journal

Welcome to the Fall 2018 issue of the Coastal Business Journal (CBJ).  We are proud to serve a myriad of business disciplines with quality peer-reviewed articles via a process overseen by an editorial board of experts in their field.  In this issue you will find a variety of important topics addressed from housing values as related to distance to the Carrollton GreenBelt, the use of the extraordinary item classification in publically traded firms, to forensic accounting in a post-9/11 era.  CBJ is a peer-reviewed, publically available journal listed in EBSCO research databases, Proquest, and Google Scholar.  Submissions are welcome at cbj@coastal.edu.   

ISSN: 2163-9280                                                                                  Fall 2018  
                                                                                                           Volume 16, Number 1                                

Table of Contents

The Impact of the Carrollton GreenBelt ............................................................ 1

Heather R. Bono, Department of Economics, University of West Georgia
Lisa L. Gezon, Department of Anthropology, University of West Georgia  
William J. Smith, Department of Economics, University of West Georgia   
Macy D. Walker, Department of Economics, University of West Georgia

Extraordinary Item Classification Eliminated from the Income ............................ 17

Mark G. McCarthy, Department of Accounting, East Carolina University
Dennis O’Reilly, Department of Accounting, East Carolina University
Douglas K. Schneider, Department of Accounting, East Carolina University

The Role of Forensic Accounting in U.S. Counterterrorism Efforts ........................ 26

Amie L. Haun, M.B.A., C.P.A., C.M.A., C.F.E., Lecturer in Accounting, University of Tennessee –Chattanooga  
Madison Gaither, Bachelor of Science: Accounting, University of Tennessee – Chattanooga  
Joanie Sompayrac, J.D., C.P.A., C.G.M.A., Judith Finley Stone Alliance Professor of Accounting, University of Tennessee – Chattanooga