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Full-Text Articles in Business
Early Evidence Of The Volatility Of Comprehensive Income And Its Components, Timothy L. Mccoy, James H. Thompson, Margaret A. Hoskins
Early Evidence Of The Volatility Of Comprehensive Income And Its Components, Timothy L. Mccoy, James H. Thompson, Margaret A. Hoskins
All Faculty Scholarship for the College of Business
The Financial Accounting Standards Board issued Statement of Financial Accounting Standard (SFAS) No. 130 Reporting Comprehensive Income, in June 1997, effective for fiscal periods beginning after December 15, 1997. Early trends in reporting comprehensive income and its components for the Fortune 500 reveal an overwhelming preference for disclosure in the statement of changes in stockholders' equity, despite the FASB's recommendation of utilizing a combined statement of income/comprehensive income or a separate statement of comprehensive income. This disclosure tends to downplay the importance of other comprehensive income items and focus readers' attention on the traditional net income figure rather than comprehensive …
An Analysis Of Restatements Due To Errors And Auditor Changes By Fortune 500 Companies, James H. Thompson, Timothy L. Mccoy
An Analysis Of Restatements Due To Errors And Auditor Changes By Fortune 500 Companies, James H. Thompson, Timothy L. Mccoy
All Faculty Scholarship for the College of Business
Events leading to the breakup of Arthur Anderson and Co. included the failure of Enron and other evidence of financial reporting irregularities. Many of these irregularities involved restatement of financial statements due to error. During the last several years, numerous articles in the accounting literature and accounting press have chronicled such restatements and the often associated change in auditor. This paper analyzes restatements due to error and auditor changes made by Fortune 500 companies during 2001 and 2002 in order to assess whether restatements due to error lowered or raised income and whether companies with income-decreasing errors showed a greater …
Financial Information Resources For Special Librarians, Di Su
Financial Information Resources For Special Librarians, Di Su
Publications and Research
Speed has always been a competitive factor and corporate asset in business world. The growth of the Internet has created an equal opportunity for information service professionals in both big and small companies to improve their efficiency. The prominent advantages of Web source are currency, accessibility, and thus, the speed. You are provided with instant updates on issues like rules, official statements, interpretations, statistics, etc., and these documents can be accessed twenty-four hours a day, seven days a week. There are so many valuable Web sites on the Internet that it is impossible to include them all in this article, …
Chairman's View: Why Do We Concentrate On Rutabagas?, Donald S. Perkins
Chairman's View: Why Do We Concentrate On Rutabagas?, Donald S. Perkins
Touche Ross Publications
Illustrations not included in Web version
Internal Control, Geddings P. Barber
Internal Control, Geddings P. Barber
Haskins and Sells Publications
No abstract provided.
Internal Control And Auditing In Small Banks, Thomas Y. Hartley
Internal Control And Auditing In Small Banks, Thomas Y. Hartley
Haskins and Sells Publications
No abstract provided.
Effectively Controlled Organization, Lawrence L. Leonard
Effectively Controlled Organization, Lawrence L. Leonard
Haskins and Sells Publications
No abstract provided.
Internal Auditor's Role In Developing Edp Systems, Donald L. Morchower
Internal Auditor's Role In Developing Edp Systems, Donald L. Morchower
Haskins and Sells Publications
No abstract provided.
Auditor's Study And Evaluation Of Internal Control (Supersedes Chapter 5 Of Statement On Auditing Procedure No. 33); Statement On Auditing Procedure, No. 54, American Institute Of Accountants. Committee On Auditing Procedure
Auditor's Study And Evaluation Of Internal Control (Supersedes Chapter 5 Of Statement On Auditing Procedure No. 33); Statement On Auditing Procedure, No. 54, American Institute Of Accountants. Committee On Auditing Procedure
American Institute of Accountants
committee members are: article
Reports On Internal Control Based On Criteria Established By Governmental Agencies; Statement On Auditing Procedure, No. 52, American Institute Of Accountants. Committee On Auditing Procedure
Reports On Internal Control Based On Criteria Established By Governmental Agencies; Statement On Auditing Procedure, No. 52, American Institute Of Accountants. Committee On Auditing Procedure
American Institute of Accountants
committee members are: article
Reports On Internal Control; Statement On Auditing Procedure, No. 49, American Institute Of Accountants. Committee On Auditing Procedure
Reports On Internal Control; Statement On Auditing Procedure, No. 49, American Institute Of Accountants. Committee On Auditing Procedure
American Institute of Accountants
committee members are: article
Conceptual Aspects Of Internal Control Evaluation, Kenneth W. Stringer
Conceptual Aspects Of Internal Control Evaluation, Kenneth W. Stringer
Haskins and Sells Publications
No abstract provided.
Office Systems And Procedures, E. William Sevetson
Office Systems And Procedures, E. William Sevetson
Haskins and Sells Publications
No abstract provided.
Internal Control In Electronic Accounting Systems, Haskins & Sells
Internal Control In Electronic Accounting Systems, Haskins & Sells
Haskins and Sells Publications
Originally published by: Haskins & Sells;
Internal Auditing -- A Constructive Management Control Function, E. Frederick Halstead
Internal Auditing -- A Constructive Management Control Function, E. Frederick Halstead
Haskins and Sells Publications
No abstract provided.
Built-In And Programmed Machine Controls, Vito Petruzzelli
Built-In And Programmed Machine Controls, Vito Petruzzelli
Haskins and Sells Publications
No abstract provided.
Reliance Of Independent Public Acountants On The Work Of The Internal Auditor, Frank H. Tiedemann
Reliance Of Independent Public Acountants On The Work Of The Internal Auditor, Frank H. Tiedemann
Haskins and Sells Publications
No abstract provided.
Internal Control In Automated Data Processing, Mason E. Nolan
Internal Control In Automated Data Processing, Mason E. Nolan
Haskins and Sells Publications
No abstract provided.
Internal Control, Curtis H. Cadenhead
Internal Control, Curtis H. Cadenhead
Haskins and Sells Publications
No abstract provided.
Electronic Data Processing -- Programming For The Internal Auditor, Virgil F. Blank
Electronic Data Processing -- Programming For The Internal Auditor, Virgil F. Blank
Haskins and Sells Publications
No abstract provided.
Scope Of The Independent Auditor's Review Of Internal Control; Statements On Auditing Procedure, No. 29, American Institute Of Accountants. Committee On Auditing Procedure
Scope Of The Independent Auditor's Review Of Internal Control; Statements On Auditing Procedure, No. 29, American Institute Of Accountants. Committee On Auditing Procedure
American Institute of Accountants
committee members are: article
Public Accountant Looks At Internal Auditing, Richard H. Grosse
Public Accountant Looks At Internal Auditing, Richard H. Grosse
Haskins and Sells Publications
No abstract provided.
Internal Control -- Whose Responsibility?, Virgil F. Blank
Internal Control -- Whose Responsibility?, Virgil F. Blank
Haskins and Sells Publications
No abstract provided.
Increasing Significance Of Internal Control, Jabob H. Imig
Increasing Significance Of Internal Control, Jabob H. Imig
Haskins and Sells Publications
No abstract provided.
Auditing And Internal Control, Weldon Powell
Auditing And Internal Control, Weldon Powell
Haskins and Sells Publications
No abstract provided.
Internal Control, Richard H. Grosse
Internal Control, Richard H. Grosse
Haskins and Sells Publications
No abstract provided.
Internal Audit Control In A Moderate Sized Business, Archibald Frederick Wagner
Internal Audit Control In A Moderate Sized Business, Archibald Frederick Wagner
Haskins and Sells Publications
No abstract provided.
Auditing Liabilities, Anonymous