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Full-Text Articles in Business
Quality Control Defects Revealed In Smaller Firms' Pcaob Inspection Reports, Dana R. Hermanson, Richard W. Houston
Quality Control Defects Revealed In Smaller Firms' Pcaob Inspection Reports, Dana R. Hermanson, Richard W. Houston
Faculty and Research Publications
The article reports the study of Public Company Accounting Oversight Board (PCAOB) on the quality control (QC) defects of small audit firms. Topics including the accounting lapses of small auditing firms, tips on complying QC standards and importance of inspection on the auditing industry are discussed. Study reveals that smaller firms have deficient processes in conducting audit quality. The article notes that PCAOB is expected to increase campaign in assisting audit firms while small audit firms are encouraged to address their QC deficiencies.
Entrepreneurship: Venture Initiation, Management, And Development, George S. Vozikis, Timothy Mescon, Howard Feldman
Entrepreneurship: Venture Initiation, Management, And Development, George S. Vozikis, Timothy Mescon, Howard Feldman
KSU Press Legacy Project
Twenty years ago, Fortune 500 companies in the U.S. hired over seventy percent of college graduates. Today, Fortune 500 companies hire less than seven percent of college graduates and the entrepreneurial enterprises hire over 80 percent. More than forty percent of students start a business within one year of graduation. These businesses employ 55% of the total American work force. When we think of the entrepreneur, we often visualize the small business. While most, if not all, business ideas begin "small," a great deal of focus in placed upon entrepreneurial ideas that have grown into sizable corporations. In examining the …