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Articles 211 - 240 of 290
Full-Text Articles in Entire DC Network
Nine Steps To Reduce Financial Statement Fraud, American Institute Of Certified Public Accountants. Board Of Directors
Nine Steps To Reduce Financial Statement Fraud, American Institute Of Certified Public Accountants. Board Of Directors
Guides, Handbooks and Manuals
No abstract provided.
Audit Committee Effectiveness: A Synthesis Of The Empirical Audit Committee Literature, F. Todd Dezoort, Dana R. Hermanson, Deborah S. Archambeault, Scott A. Reed
Audit Committee Effectiveness: A Synthesis Of The Empirical Audit Committee Literature, F. Todd Dezoort, Dana R. Hermanson, Deborah S. Archambeault, Scott A. Reed
Faculty Articles
The article describes the factors that contribute to audit committee effectiveness. An effective audit committee has qualified members with the authority and resources to protect stakeholder interests by ensuring reliable financial reporting, internal controls, and risk management through its diligent oversight efforts. The determinants of audit committee effectiveness includes the audit committee composition, authority, resources and diligence. The major U.S. stock exchanges require that audit committees be composed of at least three independent, financially literate directors. Team issues also are relevant when considering audit committee composition. The audit committee derives its authority from the full board of directors, federal law …
Status Report: The Recommendations Of The Panel On Audit Effectiveness, As Of February 15, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board. Panel On Audit Effectiveness
Status Report: The Recommendations Of The Panel On Audit Effectiveness, As Of February 15, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board. Panel On Audit Effectiveness
Association Sections, Divisions, Boards, Teams
No abstract provided.
Current Professional Issues: What Are The Most Important Issues Currently Challenging The Profession?, American Institute Of Certified Public Accountants (Aicpa)
Current Professional Issues: What Are The Most Important Issues Currently Challenging The Profession?, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Infotech Update, Volume 9, Number 4, July/August 2001, American Institute Of Certified Public Accountants. Information Technology Section
Infotech Update, Volume 9, Number 4, July/August 2001, American Institute Of Certified Public Accountants. Information Technology Section
Newsletters
No abstract provided.
An Experimental Assessment Of Business Students' Performance: Recognizing Risk Factors Associated With Misappropriation Of Assets, Kathryn A.S. Lancaster, Carolyn A. Strand
An Experimental Assessment Of Business Students' Performance: Recognizing Risk Factors Associated With Misappropriation Of Assets, Kathryn A.S. Lancaster, Carolyn A. Strand
Accounting
This paper reports the results of a study that was conducted to investigate the performance of senior-level business students as it pertains to recognizing certain clues or risk factors that are frequently associated with the misappropriation of entity assets. Based on three of the risk factors identified in SAS No. 82, an experiment was used to examine differences in performance based on academic major, fraud-specific knowledge, and certain experiences of the students. The primary contributions of this study are the discovery that: (1) an increasing number of risk factors; (2) knowledge accumulated in an accounting curriculum; (3) reading additional articles …
Comment Letters On Proposed Amendments To Sas No. 55., American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Amendments To Sas No. 55., American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
E-Business Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants
E-Business Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Webtrust - 2001; Assurance Services Alerts, American Institute Of Certified Public Accountants
Webtrust - 2001; Assurance Services Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Preventing Fraudulent Financial Reporting, Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson
Preventing Fraudulent Financial Reporting, Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson
Faculty Articles
Provides information on a study conducted by the Committee of Sponsoring Organizations regarding the detection and prevention of financial fraud. Discussion on the nature of financial frauds; Characteristics of unreliable financial reporting; Views on the role of auditing firms in the prevention of fraud.
Fraud-Related Sec Enforcement Actions Against Auditors: 1987-1997, August 2000, Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson
Fraud-Related Sec Enforcement Actions Against Auditors: 1987-1997, August 2000, Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson
Guides, Handbooks and Manuals
No abstract provided.
Accounting Hall Of Fame 1999 Induction: Ray J. Groves, Dennis R. Beresford, Daniel L. Jensen, Ray J. Groves
Accounting Hall Of Fame 1999 Induction: Ray J. Groves, Dennis R. Beresford, Daniel L. Jensen, Ray J. Groves
Accounting Historians Journal
For the induction of Ray J. Groves there were: Remarks by Dennis R. Beresford, University of Georgia; citation by Daniel L. Jensen, The Ohio State University; Response by Ray J. Groves, Ernst & Young, retired, and Legg Mason Merchant Banking, Inc.
Cpa Consultant, Volume 14, Number 2, January-April 2000, American Institute Of Certified Public Accountants (Aicpa)
Cpa Consultant, Volume 14, Number 2, January-April 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
E-Business Industry Developments - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants
E-Business Industry Developments - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Accounting Hall Of Fame: Ray J. Groves, Remarks, Citation And Response, San Diego, California, August 16, 1999, The Ohio State University. Fisher College Of Business
Accounting Hall Of Fame: Ray J. Groves, Remarks, Citation And Response, San Diego, California, August 16, 1999, The Ohio State University. Fisher College Of Business
Accounting Hall of Fame Brochures
No abstract provided.
Just Say 'No', Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson
Just Say 'No', Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson
Faculty Articles
The article discusses the prevention of financial fraud within corporations and businesses in the United States. The types of individuals named in the U.S. Securities and Exchange Commission (SEC) files are examined. Different fraud techniques are looked at, including sham sales, the recording of conditional sales, and unauthorized shipments. The author discusses the status of firms after fraud disclosure and the implications it has for finance professionals.
News Flash: Coso Releases Landmark Study On Fraud In Financial Reporting, American Institute Of Certified Public Accountants (Aicpa)
News Flash: Coso Releases Landmark Study On Fraud In Financial Reporting, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Planner, Volume 13, Number 6, March-April 1999, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 13, Number 6, March-April 1999, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Consultant, Volume 13, Number 5, March/April 1999, American Institute Of Certified Public Accountants (Aicpa)
Cpa Consultant, Volume 13, Number 5, March/April 1999, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Government, February/March 1999, American Institute Of Certified Public Accountants (Aicpa)
Members In Government, February/March 1999, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Health Care Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Health Care Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, Amendments To Statement On Auditing Standards No. 61, Communication With Audit Committees, And Statement On Auditing Standards No. 71, Interim Financial Information., American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Amendments To Statement On Auditing Standards No. 61, Communication With Audit Committees, And Statement On Auditing Standards No. 71, Interim Financial Information., American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Fraudulent Financial Reporting: 1987-1997 : An Analysis Of U.S. Public Companies : Research Report, Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson, Committee Of Sponsoring Organizations Of The Treadway Commission
Fraudulent Financial Reporting: 1987-1997 : An Analysis Of U.S. Public Companies : Research Report, Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Members In Government, February/March 1998, American Institute Of Certified Public Accountants (Aicpa)
Members In Government, February/March 1998, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Management Consultant, January/February 1998, American Institute Of Certified Public Accountants (Aicpa)
Cpa Management Consultant, January/February 1998, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Serving The Public Interest : A New Conceptual Framework For Auditor Independence (Draft), American Institute Of Certified Public Accountants, Independence Standards Board
Serving The Public Interest : A New Conceptual Framework For Auditor Independence (Draft), American Institute Of Certified Public Accountants, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Sec Staff Analysis: Aicpa White Paper: A New Conceptual Framework For Auditor Independence, United States. Securities And Exchange Commission. Office Of The Chief Accountant
Sec Staff Analysis: Aicpa White Paper: A New Conceptual Framework For Auditor Independence, United States. Securities And Exchange Commission. Office Of The Chief Accountant
Association Sections, Divisions, Boards, Teams
No abstract provided.
Samuel J. Broad's Contributions To The Accounting Profession, Gary John Previts, Thomas R. Robinson
Samuel J. Broad's Contributions To The Accounting Profession, Gary John Previts, Thomas R. Robinson
Accounting Historians Journal
In the decade following the passage of the Federal Securities Laws of 1933 and 1934, the reform of accounting and auditing practices directed authority for selection of accounting principles and auditing procedures away from the discretion of the individual accountant and auditor. Instead, a self-regulatory peer driven process to establish general acceptance for a more limited set of principles and procedures was being initiated. Two events which occurred in 1938 indelibly affected this process, the SEC's decision to issue Accounting Series Release No. 4, which empowered non-governmental entities as potential sources of authoritative support, and the McKesson & Robbins fraud …
Comment Letters To Proposed Statement On Auditing Standards : Consideration Of Fraud In A Financial Statement Audit;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Proposed Statement On Auditing Standards : Consideration Of Fraud In A Financial Statement Audit;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Eugene H. Flegm, Life Member 1994, Academy Of Accounting Historians
Eugene H. Flegm, Life Member 1994, Academy Of Accounting Historians
Accounting Historians Notebook
The Academy of Accounting Historians has awarded Life Membership to Eugene H. Flegm in recognition of his many years of contributions to the Academy. He retired from General Motors after twenty-eight years. At his retirement, Gene held the office of General Auditor and had served as Assistant Comptroller for General Motors Corporation with responsibility for financial accounting. He regularly served as the company's spokesman on matters regarding financial accounting and auditing, and testified on numerous occasions before the FASB and the SEC. Prior to joining General Motors, Gene was a Manager with Deloitte, Haskins and Sells in their Cleveland and …