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Full-Text Articles in Business Law, Public Responsibility, and Ethics

Human Capital Challenges Facing The Public Company Auditing Profession, Joseph Carcello Dec 2007

Human Capital Challenges Facing The Public Company Auditing Profession, Joseph Carcello

Joseph V. Carcello

This paper addresses human capital (HC) challenges facing the public company auditing profession. In my opinion, the HC challenges facing the profession make it less likely that the profession can effectively serve the interests of the investing public in the future, and I believe that we must consider fundamental changes to our educational model if these challenges are to be adequately addressed.In the sections below, I consider the quantity and quality of accounting graduates, the quantity and quality of new accounting and auditing faculty, and a potential educational solution to the HC challenges facing the profession. To the extent ...


Disclosures Of Nominating Committee Activities, S. Bronson, Joseph Carcello, T. Neal Apr 2004

Disclosures Of Nominating Committee Activities, S. Bronson, Joseph Carcello, T. Neal

Joseph V. Carcello

No abstract provided.


Fraudulent Financial Reporting In The Oil And Gas Industry, M. Beasley, Joseph Carcello, D. Hermanson May 2002

Fraudulent Financial Reporting In The Oil And Gas Industry, M. Beasley, Joseph Carcello, D. Hermanson

Joseph V. Carcello

No abstract provided.


Preventing And Detecting Financial Statement Fraud, M. Beasley, Joseph Carcello, D. Hermanson Dec 2001

Preventing And Detecting Financial Statement Fraud, M. Beasley, Joseph Carcello, D. Hermanson

Joseph V. Carcello

No abstract provided.


Prevention And Detection Of Financial Statement Fraud, M. Beasley, Joseph Carcello, D. Hermanson Apr 2001

Prevention And Detection Of Financial Statement Fraud, M. Beasley, Joseph Carcello, D. Hermanson

Joseph V. Carcello

No abstract provided.


Financial Reporting Fraud: Could It Happen To You?, Mark Beasley, Joseph Carcello, Dana Hermanson Apr 2001

Financial Reporting Fraud: Could It Happen To You?, Mark Beasley, Joseph Carcello, Dana Hermanson

Joseph V. Carcello

You think it can't happen to you. But so did more than 200 companies, slammed hard by the SEC for reporting fraud. Almost immediately, company stock prices plummeted—followed by shareholder lawsuits, bankruptcy, civil fines, and even jail time for some execs. However, say the authors, those companies could have saved themselves—by focusing on four key areas. Here are some clear “dos” and “don'ts” you can't afford to ignore.


Top 10 Audit Deficiencies, Mark Beasley, Joseph Carcello, Dana Hermanson Mar 2001

Top 10 Audit Deficiencies, Mark Beasley, Joseph Carcello, Dana Hermanson

Joseph V. Carcello

No abstract provided.


Preventing Fraudulent Financial Reporting, Mark Beasley, Joseph Carcello, Dana Hermanson Nov 2000

Preventing Fraudulent Financial Reporting, Mark Beasley, Joseph Carcello, Dana Hermanson

Joseph V. Carcello

Detecting financial fraud and communicating it to management can be difficult for even the best auditors. A recent study by the Committee of Sponsoring Organizations (COSO) highlighted six key areas in a "fraud profile" that auditors can use to reduce exposure to fraudulent financial reporting.


Should You Offer A Job To Your External Auditor?, Mark Beasley, Joseph Carcello, Dana Hermanson Apr 2000

Should You Offer A Job To Your External Auditor?, Mark Beasley, Joseph Carcello, Dana Hermanson

Joseph V. Carcello

Companies searching for senior executive talent often lure partners from the firms that perform their annual audits. But this can be risky, warn the authors. Is it worth it? How can you manage those risks?


Fraudulent Financial Reporting: Implications For Corporate Directors, M. Beasley, Joseph Carcello, D. Hermanson Aug 1999

Fraudulent Financial Reporting: Implications For Corporate Directors, M. Beasley, Joseph Carcello, D. Hermanson

Joseph V. Carcello

No abstract provided.


Audit Committees: The Rising Expectations, M. Beasley, Joseph Carcello, D. Hermanson Jun 1999

Audit Committees: The Rising Expectations, M. Beasley, Joseph Carcello, D. Hermanson

Joseph V. Carcello

No abstract provided.


Financial Fraud And Audit Committee Reform, M. Beasley, Joseph Carcello, D. Hermanson Jun 1999

Financial Fraud And Audit Committee Reform, M. Beasley, Joseph Carcello, D. Hermanson

Joseph V. Carcello

No abstract provided.


Coso's Fraud Study: What It Means For Cpas, M. Beasley, Joseph Carcello, D. Hermanson Apr 1999

Coso's Fraud Study: What It Means For Cpas, M. Beasley, Joseph Carcello, D. Hermanson

Joseph V. Carcello

No abstract provided.


Fraudulent Financial Reporting: Governance Implications For Internal Auditors, M. Beasley, Joseph Carcello, D. Hermanson Apr 1999

Fraudulent Financial Reporting: Governance Implications For Internal Auditors, M. Beasley, Joseph Carcello, D. Hermanson

Joseph V. Carcello

No abstract provided.


Fraudulent Financial Reporting 1987-1997: Trends In U.S. Public Companies, M. Beasley, Joseph Carcello, D. Hermanson Apr 1999

Fraudulent Financial Reporting 1987-1997: Trends In U.S. Public Companies, M. Beasley, Joseph Carcello, D. Hermanson

Joseph V. Carcello

No abstract provided.


Just Say 'No', M. Beasley, Joseph Carcello, D. Hermanson Apr 1999

Just Say 'No', M. Beasley, Joseph Carcello, D. Hermanson

Joseph V. Carcello

No abstract provided.


Fraudulent Financial Reporting: 1987-1997 An Analysis Of U.S. Public Companies, Mark Beasley, Joseph Carcello, Dana Hermanson Dec 1998

Fraudulent Financial Reporting: 1987-1997 An Analysis Of U.S. Public Companies, Mark Beasley, Joseph Carcello, Dana Hermanson

Joseph V. Carcello

No abstract provided.


Enhancing Internal Audit Department Credibility: Internal Audit Directors' Perceptions Of Serving Two Customers, Joseph Carcello, D. Hermanson Dec 1996

Enhancing Internal Audit Department Credibility: Internal Audit Directors' Perceptions Of Serving Two Customers, Joseph Carcello, D. Hermanson

Joseph V. Carcello

No abstract provided.


Better Environment, Better Staff, R. Hermanson, Joseph Carcello, D. Hermanson, B. Milano, G. Polansky, D. Williams Mar 1995

Better Environment, Better Staff, R. Hermanson, Joseph Carcello, D. Hermanson, B. Milano, G. Polansky, D. Williams

Joseph V. Carcello

No abstract provided.


Professional Certifications For Internal Auditors, Joseph Carcello Dec 1994

Professional Certifications For Internal Auditors, Joseph Carcello

Joseph V. Carcello

No abstract provided.


Survey Finds Limited Aid For Postgraduate Accounting Students, R. Hermanson, D. Turner, Joseph Carcello, D. Hermanson Sep 1991

Survey Finds Limited Aid For Postgraduate Accounting Students, R. Hermanson, D. Turner, Joseph Carcello, D. Hermanson

Joseph V. Carcello

No abstract provided.