Open Access. Powered by Scholars. Published by Universities.®
- Discipline
- Keyword
-
- PCAOB (2)
- Public Company Accounting Oversight Board (2)
- flaws in the currently used definition of "full employment" (1)
- A new and relevant definiton of full employment (1)
- Audit (1)
-
- Audit quality (1)
- Auditing (1)
- Auditing instruction (1)
- Balance of trade (1)
- Balance of trade equilibrium (1)
- Financial audits (1)
- Inspection process (1)
- Inspections (1)
- International trade (1)
- Leadership (1)
- Numerical goals (1)
- Payment equilibrium (1)
- Public accounting firms (1)
- Registered accounting firms (1)
- Role of "balance of trade" (BTE) model in achieving international trade parity (1)
- Role of BTE in creating jobs and world prosperity (1)
- Role of education in realizing international trade parity (1)
- Role of leadership and commitment in achieving international trade parity (1)
- Sarbanes-Oxles Act of 2002 (1)
Articles 1 - 5 of 5
Full-Text Articles in Entire DC Network
Pcaob Inspection Process: An Objective, Comprehensive Assessment Is Justified, Bernard H. Newman, Mary Ellen Oliverio
Pcaob Inspection Process: An Objective, Comprehensive Assessment Is Justified, Bernard H. Newman, Mary Ellen Oliverio
Faculty Working Papers
The Public Company Accounting Oversight Board (PCAOB) is charged with performing inspections of registered accounting firms. (Sarbanes-Oxley Act of 2002, Section 104) Basically, inspections are to “assess the degree of compliance. . . with the Act, the rules of the Board, the rules of the Commission, or professional standards. The inspection process has many aspects. Matters that have been discussed include timeliness of reports, extent of public disclosure of findings, qualifications of inspections, and the nature of the inspection process. Only the last identified matter, the nature of the inspection process, is the subject of this paper. After a review …
Quantifying Audit Quality: A Proposal Inspired By Recent Initiatives, Mary Ellen Oliverio, Bernard H. Newman
Quantifying Audit Quality: A Proposal Inspired By Recent Initiatives, Mary Ellen Oliverio, Bernard H. Newman
Faculty Working Papers
Audit quality has gained intensive attention since the cascade of audit failures in the concluding years of the last century and the first few years of our new century. The Sarbanes-Oxley Act of 2002 [hereafter identified as the Act] introduced a new oversight strategy to enhance the quality of audits. To assure the performance of quality audits, the PCAOB was charged with responsibility for inspecting registered public accounting firms that perform financial audits for publicly-owned companies in the United States. To date, however, this process has not resulted in measurement of audit quality.
Since 2002, there have been two additional …
Deficiencies Noted In Pcaob Inspections: Implications For Auditing Instruction, Bernard H. Newman, Mary Ellen Oliverio
Deficiencies Noted In Pcaob Inspections: Implications For Auditing Instruction, Bernard H. Newman, Mary Ellen Oliverio
Faculty Working Papers
The Public Company Accounting Oversight Board (PCAOB) has responsibility for monitoring public accounting firms that provide audits for publicly owned companies. Among the duties assigned to the PCAOB was “conducting inspections of registered public accounting firms.” A strategy for such inspections was developed that includes reporting deficiencies judged to be significant for supporting conclusions made.
This paper presents a content analysis of deficiencies disclosed in the nine inspections (during three years) of three accounting firms, along with the largest four firms, that are inspected each year. Also discussed are the general implications for auditing teaching in colleges/universities and in continuing …
The Balance Of Trade Equilibrium To Enhance World Economies And Living Standards: International Trade And Payment Equilibrium Series Article # 3, Narendra C. Bhandari
The Balance Of Trade Equilibrium To Enhance World Economies And Living Standards: International Trade And Payment Equilibrium Series Article # 3, Narendra C. Bhandari
Faculty Working Papers
No abstract provided.
The Balance Of Trade Equilibrium Requires Leadership And Numerical Goals: Would You Like To Lead This Historic Opportunity?, Narendra C. Bhandari
The Balance Of Trade Equilibrium Requires Leadership And Numerical Goals: Would You Like To Lead This Historic Opportunity?, Narendra C. Bhandari
Faculty Working Papers
No abstract provided.