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Articles 481 - 510 of 559
Full-Text Articles in Entire DC Network
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.
Enhancing The Auditor's Fraud Detection Ability: An Interdisciplinary Approach, Maria Krambia Kapardis
Enhancing The Auditor's Fraud Detection Ability: An Interdisciplinary Approach, Maria Krambia Kapardis
Theses: Doctorates and Masters
A contemporary issue of concern to both external auditors and financial statement users is fraud-detection by auditors. The ability of auditors to detect material irregularities, including fraud, should be enhanced to enable them to apply "reasonable skill and care" in carrying out the audit. Such proficiency in fraud detection is needed if the profession is to avoid costly litigation, ever-increasing indemnity insurance and erosion of the profession's credibility. The thesis maintains that such enhancement can be achieved if auditors both utilise knowledge about the aetiology of fraud in psychology, sociology and criminology as well as by synthesising a broad range …
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.
We're All Capitalist Now: The Importance, Nature, Provision And Regulation Of Investor Education, James A. Fanto
We're All Capitalist Now: The Importance, Nature, Provision And Regulation Of Investor Education, James A. Fanto
Faculty Scholarship
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 …
Accounting Historians Notebook, 1995, Vol. 18, No. 1 (Spring) [Whole Issue]
Accounting Historians Notebook, 1995, Vol. 18, No. 1 (Spring) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Cpa Management Consultant, Winter 1995, American Institute Of Certified Public Accountants (Aicpa)
Cpa Management Consultant, Winter 1995, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Aicpa Media Guide : Questions And Answers On Professional Issues, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Media Guide : Questions And Answers On Professional Issues, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.