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Articles 151 - 180 of 512
Full-Text Articles in Entire DC Network
Sarbanes Oxley Act Of 2002: Will It Be Effective In Preventing Another Enron Scandal?, Scott W. Eichar
Sarbanes Oxley Act Of 2002: Will It Be Effective In Preventing Another Enron Scandal?, Scott W. Eichar
Senior Honors Theses
The Sarbanes-Oxley Act of 2002 (SOX) was introduced to Congress as a result of the deceit and fraud taking place at Enron in December of 2001. The three factors that led to the scandal were Enron’s weak internal control, misleading off-balance sheet entities, and conflicting interests between Enron’s employees and their chief auditor, Arthur Andersen. The provisions of SOX were established, in part, to strengthen internal control, require proper disclosure for special purpose entities, and eliminate conflicts of interests between a firm and its auditors. The purpose of this paper is to measure the effectiveness of these implementations to prevent …
Independence Compliance : Checklists And Tools For Complying With Aicpa, Sec, And Pcaob Independence Requirements, Dennis W. Ridge, American Institute Of Certified Public Accountants
Independence Compliance : Checklists And Tools For Complying With Aicpa, Sec, And Pcaob Independence Requirements, Dennis W. Ridge, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Professional Standards: Code Of Professional Conduct And Bylaws As Of June 1, 2009, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Professional Standards: Code Of Professional Conduct And Bylaws As Of June 1, 2009, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Independence And Ethics Developments - 2009; Audit Risk Alerts, American Institute Of Certified Public Accountants
Independence And Ethics Developments - 2009; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans With Conforming Changes As Of March 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee Force Committee
Employee Benefit Plans With Conforming Changes As Of March 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee Force Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements : Health And Welfare Benefit Plans, April 2009 Edition, American Institute Of Certified Public Accountants
Checklists And Illustrative Financial Statements : Health And Welfare Benefit Plans, April 2009 Edition, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Aicpa Professional Standards: Code Of Professional Conduct And Bylaws, As Of June 1, 2008, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Professional Standards: Code Of Professional Conduct And Bylaws, As Of June 1, 2008, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Cpa's Guide To Long-Term Care Planning, Ronald A. Fatoullah, Harry S. Margolis, Kenneth M. Coughlin, Elderlawanswers
Cpa's Guide To Long-Term Care Planning, Ronald A. Fatoullah, Harry S. Margolis, Kenneth M. Coughlin, Elderlawanswers
Guides, Handbooks and Manuals
No abstract provided.
Checklists And Illustrative Financial Statements : Health And Welfare Benefit Plans, March 2008 Edition, American Institute Of Certified Public Accountants
Checklists And Illustrative Financial Statements : Health And Welfare Benefit Plans, March 2008 Edition, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans With Conforming Changes As Of March 1, 2008; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Employee Benefit Plans Audit Guide Revision Task Force Committee
Employee Benefit Plans With Conforming Changes As Of March 1, 2008; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Employee Benefit Plans Audit Guide Revision Task Force Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
An Empirical Assessment Of Party Capability Theory In Federal Tax Cases, Ying Wang
An Empirical Assessment Of Party Capability Theory In Federal Tax Cases, Ying Wang
Doctoral Dissertations
Party Capability Theory hypothesizes that parties with greater resources, usually "repeat players," fare better in the judicial system and are better able to influence legal changes than "one shotters." The theory also points out that "parties who have lawyers do better." The theory has become most influential since its publication and has been tested by several studies. However, its importance has not been addressed in the accounting academic arena.
The intent of this inquiry is to generalize Party Capability Theory to federal tax cases. The research sample consists of 1,010 trial court cases, 744 federal appellate court cases, and 29 …
Checklists And Illustrative Financial Statements For Health And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, May 2007 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori A. West
Checklists And Illustrative Financial Statements For Health And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, May 2007 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori A. West
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans With Conforming Changes As Of March 1, 2007; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Employee Benefit Plans Audit Guide Revision Task Force Committee
Employee Benefit Plans With Conforming Changes As Of March 1, 2007; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Employee Benefit Plans Audit Guide Revision Task Force Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
A Design Science Approach To Developing And Determining Web Site Quality Dimensions For The Public Accounting Profession, Casty K. Nyaga
A Design Science Approach To Developing And Determining Web Site Quality Dimensions For The Public Accounting Profession, Casty K. Nyaga
Theses: Doctorates and Masters
Public Accounting (PA) firms play an important role in both the local and the international business environment. Their accounting and business services functions cut across organisations, sectors and industries. Like other professional service firms, PA firms are becoming concerned about the World Wide Web (web) since the services they offer can be delivered via the web more efficiently (eg. at a lower cost) and effectively (24/7). Thus there is a need to assess the quality of their web site. This study developed an instrument for measuring PA web site quality based on an extensive literature review which identified the previously …
Infotech Update, Volume 15, Number 5, September/October 2006, American Institute Of Certified Public Accountants. Information Technology Section
Infotech Update, Volume 15, Number 5, September/October 2006, American Institute Of Certified Public Accountants. Information Technology Section
Newsletters
No abstract provided.
A Course In Forensic Accounting, Yelena Kleyman
A Course In Forensic Accounting, Yelena Kleyman
Honors College Theses
The origins of the accounting profession are rooted deep into history. The basic concepts of accounting were changing as years and centuries passed by. Nonetheless, a concept exists which did not experience major modifications over time -- fraud. Fraud existed centuries ago, as well as it exists today, and unfortunately, may exist years from now. However, in recent years forensic accounting has been expanding in order to change this pattern. This discipline created a new branch in the accounting profession, generating a growing demand for forensic accountants. Forensic accounting is currently taught in many American universities; however, Pace University is …
Management Of An Accounting Practice Handbook, Volume 2. Administration, May 2006 Supplement, American Institute Of Certified Public Accountants (Aicpa)
Management Of An Accounting Practice Handbook, Volume 2. Administration, May 2006 Supplement, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Comments On Proposed Regulations, Reg-137243-02 Regarding Guidance To Facilitate Electronic Tax Administration - Updating Of Section 7216 Regulations., American Institute Of Certified Public Accountants. Section 7216 Regulations Task Force
Comments On Proposed Regulations, Reg-137243-02 Regarding Guidance To Facilitate Electronic Tax Administration - Updating Of Section 7216 Regulations., American Institute Of Certified Public Accountants. Section 7216 Regulations Task Force
Guides, Handbooks and Manuals
No abstract provided.
Comment Letter To California State Board Of Accountancy, Leslie Murphy, Barry C. Melancon
Comment Letter To California State Board Of Accountancy, Leslie Murphy, Barry C. Melancon
Guides, Handbooks and Manuals
No abstract provided.
Employee Benefit Plans With Conforming Changes As Of March 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Employee Benefit Plans With Conforming Changes As Of March 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Independence Compliance : Checklists And Tools For Complying With Aicpa, Sec, And Pcaob Independence Requirements;, Catherine R. Allen, Karin Glupe, Robert Durak
Independence Compliance : Checklists And Tools For Complying With Aicpa, Sec, And Pcaob Independence Requirements;, Catherine R. Allen, Karin Glupe, Robert Durak
Guides, Handbooks and Manuals
No abstract provided.
Checklists And Illustrative Financial Statements For Health And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, July 2006 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty
Checklists And Illustrative Financial Statements For Health And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, July 2006 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Comment Letters On Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings, September 15, 2005, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings, September 15, 2005, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings, June 17, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, June 17, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings, June 17, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, June 17, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
PROPOSED ETHICS RULING NO. 113 UNDER RULE 102: Acceptance or Offering of Gifts or Entertainment . PROPOSED ETHICS RULING NO. 114 UNDER RULE 101: Acceptance or Offering of Gifts and Entertainment to or From an Attest Client . PROPOSED DELETION OF ETHICS RULING NO. 1 UNDER RULE 101: Acceptance of a Gift. PROPOSED REVISION TO INTERPRETATION 501-1 UNDER RULE 501: Requests for Records or Other Documents by Clients Retention of Client Records. PROPOSED REVISION OF ETHICS RULING NO. 189 UNDER RULE 501: Requests for Client Records and Supporting Documents Other Information.
Members In Government, May 2005, American Institute Of Certified Public Accountants (Aicpa)
Members In Government, May 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Management Of An Accounting Practice Handbook, Volume 2. Administration, May 2005, American Institute Of Certified Public Accountants (Aicpa)
Management Of An Accounting Practice Handbook, Volume 2. Administration, May 2005, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Uncontrolled Earnings Management-Financial Enhancement Or Downfall?, Kevin A. Costello
Uncontrolled Earnings Management-Financial Enhancement Or Downfall?, Kevin A. Costello
Renée Crown University Honors Thesis Projects - All
Since the turn of the century it has become undeniably apparent that many corporations, regardless of their size, have resorted to falsifying financial records in an attempt to mask the true financial health of the company. The reasons for such actions vary from attempts to shore up investor confidence to ensuring perks for corporate executives. These scandalous acts are not a characteristic of a certain type of business. They have occurred across a wide array of businesses including, but not limited to, power and energy, insurance, and telecommunications.
The most common form of record falsification comes in the form of …
Obtaining Quality Employee Benefit Plan Audit Services: The Request For Proposal And Auditor Evaluation Process., American Institute Of Certified Public Accountants. Employee Benefit Plan Audit Quality Center
Obtaining Quality Employee Benefit Plan Audit Services: The Request For Proposal And Auditor Evaluation Process., American Institute Of Certified Public Accountants. Employee Benefit Plan Audit Quality Center
Guides, Handbooks and Manuals
No abstract provided.
Checklists And Illustrative Financial Statements For Health And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, July 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty
Checklists And Illustrative Financial Statements For Health And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, July 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Aicpa Committee Handbook Showing All Member History For All Years In Which Electronic Records Have Been Maintained, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Committee Handbook Showing All Member History For All Years In Which Electronic Records Have Been Maintained, American Institute Of Certified Public Accountants (Aicpa)
AICPA Committees
No abstract provided.