Digital Commons Network^™

Cpa Expert 2007 Winter, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Cpa Letter 2004, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Fraud And The Financial Statement Audit: Auditor Responsibilities Under Sas 99, Michael Ramos

Guides, Handbooks and Manuals

No abstract provided.

Fraud Detection In A Gaas Audit;Fraud Detection In A Gaas Audit: Sas No. 99 Implementation Guide;, Michael J. Ramos, Lori West

Guides, Handbooks and Manuals

No abstract provided.

Cpa's Guide To Understanding And Controlling Spam, Roman H. Kepczyk, American Institute Of Certified Public Accountants. Information Technology Section

Guides, Handbooks and Manuals

No abstract provided.

Aicpa Annual Report 2003-04; Aicpa: Where Cpas Come Together, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.

Practicing Cpa, Vol. 27 No. 8, October 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Consultant, Volume 17, Number 3, October/November 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Organizational Preparation For Terrorist Attack, Alan Wallace, Vernon Harper

Mountain Plains Journal of Business and Technology

In the event of a terrorist attack causing mass casualties or nuclear, biological, or chemical contamination, emergency responders easily can be overwhelmed by demands for their services. Advance planning by organizations with the advice of emergency responders to safeguard people from becoming victims, to care for victims before emergency responders arrive, and to render assistance to emergency responders once they arrive is critical to mitigating damage.

Enemy At The Gate: Threats To Information Security, Michael E. Whitman

Faculty Articles

A firm can build more effective security strategies by identifying and ranking the severity of potential threats to its IS efforts.

Spring Meeting Of Council, April 27-29, 2003, Volume 1, Jw Marriott, Washington, D.C., American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Common Sense And Civic Virtue: Institutional Investors, Responsible Ownership, And The Democratic Ideal, Marcy Murninghan

New England Journal of Public Policy

On matters of governance, the people’s good is the highest law, as Cicero said two millennia ago. Unfortunately, these days personal greed has trumped the people’s good, enflaming the current governance crisis affecting our public, nonprofit, and private spheres. The spate of corporate governance scandals over the past several years jeopardizes equity investments, harms beneficiaries, and weakens global capital markets. The remedy is not just more laws and regulation but revitalization of the system of corporate checks and balances that already exists. To get better corporate governance, corporate shareowners, especially institutional investors, need to assert their rights and responsibilities more …

The Fall Of Enron And Its Implications On The Accounting Profession, Anthony Abdalnor Pishay

Theses Digitization Project

The collapse of Enron and its aftermath has put unprecedented focus on the accounting profession and its role in the self-regulatory system.

Aicpa Annual Report 2002-03 ; Cpas: Unchanging Values: Objectivity, Integrity, Competence, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.

Fraud And The Financial Statement Audit: Auditor Responsibilities Under New Sas, Michawel Ramos

Guides, Handbooks and Manuals

No abstract provided.

Financial Reporting Fraud : A Practical Guide To Detection And Internal Control;, Charles R. Lundelius

Guides, Handbooks and Manuals

No abstract provided.

Fraud Detection In A Gaas Audit : Sas No. 99 Implementation Guide, Michael J. Ramos, Lori West

Guides, Handbooks and Manuals

No abstract provided.

New Accounting Culture., Barry C. Melancon

Guides, Handbooks and Manuals

No abstract provided.

Cpa Consultant, Volume 16, Number 2, April/May 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Public Oversight Board Staff. Status Report: The Recommendations Of The Panel On Audit Effectiveness, As Of February 15, 2002, American Institute Of Certified Public Accountants. Public Oversight Board, Panel On Audit Effectiveness

Association Sections, Divisions, Boards, Teams

No abstract provided.

Corporate Training Assessment Technique: Risk Factors Associated With Misappropriation Of Assets, Carolyn A. Strand, Kathryn A.S. Lancaster, Jerry Thorne

Accounting

Due to rapid advances in technology, companies are spending record amounts of money on training as they seek to increase employee skills (Armour 1999). Because managers believe that corporate fraud is a growing problem, an important skill for all employees should be the ability to recognize the risk factors that are frequently associated with fraud. A number of instructional cases have been developed that focus on the problems of employee fraud and unethical management practices. Training materials and professional standards now include more detailed information on the subject of fraud and the auditor's responsibility, as well as management's responsibility, with …

Auditor Industry Specialization And Fraudulent Financial Reporting; Discussant’S Response: “Auditor Industry Specialization And Fraudulent Financial Reporting”, Joseph V. Carcello, Albert L. Nagy, Audrey A. Gramling

Proceedings of the University of Kansas Symposium on Auditing Problems

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

Accounting Faculty Publications

The empirical audit committee literature is both diverse and expansive, with rapid growth in recent years based on increased concerns about corporate governance and the quality of financial reporting. Our objective in this paper is to synthesize empirical literature on audit committee effectiveness to guide future thinking and research on audit committees. To organize our review, we focus on four components that we believe contribute to audit committee effectiveness (ACE) - audit committee composition, authority, resources, and diligence.

New Accounting Culture: — Address By Barry C. Melancon President And Ceo, The American Institute Of Cpas September 4, 2002 Yale Club - New York City, Barry C. Melancon

Guides, Handbooks and Manuals

No abstract provided.

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

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

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)

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

Newsletters

No abstract provided.

April 2001, Inland Empire Business Journal

Inland Empire Business Journal

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DUFF & PHELPS, LLC STOCK SHEET

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NEWS AND FEATURES

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New Merger Combines Corona America Financial and TotaiFunding.com .. 4

"Call Point" -a One-Stop Service Designed by Employers for Employers 4

D. Linn Wiley is Named to L.A. Fed Board .............................................. 14

Third Annual Unbounded Thinkers …