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Full-Text Articles in Business
Forensic Accounting, Carol L. Daniel
Forensic Accounting, Carol L. Daniel
The Corinthian
Forensic Accounting is a special field of accounting that utilizes accounting, auditing, and investigative skills to identify and resolve legal issues. Forensic Accounting involves looking beyond the numbers, it is more than accounting work or detective work - it is a combination of the two. This paper will focus on the use of Forensic Accounting, the addition of Auditing Standards (SAS) No. 99’s 42 red flags, and the ten Statements on Auditing Standards (SAS) Nos. 102-111 and how they work together to detect fraudulent financial statements.
Human Resource Accounting, Sam Lilley
Human Resource Accounting, Sam Lilley
The Corinthian
How should human resources be accounted for? This has been a question for a long time. Employees can be viewed as a company's biggest asset, but because the value of human resources can be difficult to measure, it is often not reported. When the value of human resources or assets is not recognized on the financial statements, the value of the organization is understated.
Governmental & Accounting Profession Changes Implemented In An Attempt To Prevent Another Major "Enron Type" Corporate Collapse, Emily Dennie
The Corinthian
One thing that remains constant through the Enron collapse and subsequent investigation is the resolve of the Securities and Exchange Commission (SEC) and the accounting profession to assure the public that they are taking the appropriate measures to avoid a situation like this in the future. Since the SEC released its intent to investigate Enron, in October 2001, both the SEC and the American Institute of Certified Public Accountants (AI CPA) have made and implemented many changes including four new Statements on Auditing Standards (SASs) and at least two new programs. Of the four new standards, only SAS No. 99 …
Internal Control: How It Evolved In Four English-Speaking Countries, David Hay
Internal Control: How It Evolved In Four English-Speaking Countries, David Hay
Accounting Historians Journal
The concept of internal control, as embodied in auditing standards and other statements by professional accounting bodies, has varied over time and geographically. There are, however, a number of similarities in the events that shaped professional statements concerned with internal control in the United States, United Kingdom, Australia and New Zealand. The evolution of internal control has been influenced by increasing public expectations of auditing standards. Another influence was a trend in the evolution of management control concepts towards recognizing a broader range of influences on the control of organizations: These trends have been opposed by auditors, who wished to …
Guide To Analytical Procedures, Janet L. Colbert
Impact Of The Internal Audit Function On The Auditor’S Consideration Of The Internal Control Structure, Ann B. Pushkin
Impact Of The Internal Audit Function On The Auditor’S Consideration Of The Internal Control Structure, Ann B. Pushkin
Woman C.P.A.
No abstract provided.
Performing Internal Audits Of Intercollegiate Athletics: A Self-Monitoring Tool, Joyce C. Kilpatrick
Performing Internal Audits Of Intercollegiate Athletics: A Self-Monitoring Tool, Joyce C. Kilpatrick
Woman C.P.A.
No abstract provided.
Managing Pc Growth: Guidelines For Good Internal Control, Phillip W. Balsmeier, Angela Letourneau
Managing Pc Growth: Guidelines For Good Internal Control, Phillip W. Balsmeier, Angela Letourneau
Woman C.P.A.
No abstract provided.
More Effective And Efficient Audits Through Use Of Analytical Reviews, Philip M. J. Reckers, A. J. Stagliano
More Effective And Efficient Audits Through Use Of Analytical Reviews, Philip M. J. Reckers, A. J. Stagliano
Woman C.P.A.
No abstract provided.
Role Of The Internal Government Auditors: Helpful In Achieving The Certificate Of Conformance, Henry Wichmann Jr.
Role Of The Internal Government Auditors: Helpful In Achieving The Certificate Of Conformance, Henry Wichmann Jr.
Woman C.P.A.
No abstract provided.
Internal Control Evaluation: The State Of The Art, Charles D. Bailey
Internal Control Evaluation: The State Of The Art, Charles D. Bailey
Woman C.P.A.
No abstract provided.
Internal Audit: Post Audit Review Conference, Billy R. Brewer
Internal Audit: Post Audit Review Conference, Billy R. Brewer
Woman C.P.A.
No abstract provided.
Can The Role Of The Internal Auditor Be Extended? Investor Attitudes On Independence And Objectivity Of The Internal And External Auditors, Phillip M. J. Reckers, Kurt Pany
Can The Role Of The Internal Auditor Be Extended? Investor Attitudes On Independence And Objectivity Of The Internal And External Auditors, Phillip M. J. Reckers, Kurt Pany
Woman C.P.A.
No abstract provided.
Evaluating Internal Audit Departments Under Sas No. 9*: Criteria For Judging Competence, Objectivity, And Performance, Mrytle Clark, Thomas E. Gibbs, Richard B. Schroeder
Evaluating Internal Audit Departments Under Sas No. 9*: Criteria For Judging Competence, Objectivity, And Performance, Mrytle Clark, Thomas E. Gibbs, Richard B. Schroeder
Woman C.P.A.
No abstract provided.
Editor's Notes: New Emphasis On The Internal Auditor, Clara C. Lelievre
Editor's Notes: New Emphasis On The Internal Auditor, Clara C. Lelievre
Woman C.P.A.
No abstract provided.
Compilation And Review: Definitive Services, Carol B. Hardan
Compilation And Review: Definitive Services, Carol B. Hardan
Woman C.P.A.
No abstract provided.
Compilation And Review: A New Concept Of Accounting Services, Carol S. Dehaven, Donald L. Dehaven
Compilation And Review: A New Concept Of Accounting Services, Carol S. Dehaven, Donald L. Dehaven
Woman C.P.A.
No abstract provided.
Limitation Of The Confirmation Process In The Examination Of Receivables, Lary P. Bailey
Limitation Of The Confirmation Process In The Examination Of Receivables, Lary P. Bailey
Woman C.P.A.
No abstract provided.
Auditing Profession: Facing Up To Change, J. Herman Brasseaux
Auditing Profession: Facing Up To Change, J. Herman Brasseaux
Woman C.P.A.
No abstract provided.
Evaluation Of An Internal Control System, Virginia R. Huntington
Evaluation Of An Internal Control System, Virginia R. Huntington
Woman C.P.A.
No abstract provided.
Automated System For Internal Audit And Control, Gerald R, Broucek
Automated System For Internal Audit And Control, Gerald R, Broucek
Management Services: A Magazine of Planning, Systems, and Controls
No abstract provided.
Internal Control Of Cash, Helene W. Blumner
Abc’S Of Auditing, Mary E. Beniteau
Basic Audit Procedures Consistent With Good Accounting Practice, Dorothy Eilen
Basic Audit Procedures Consistent With Good Accounting Practice, Dorothy Eilen
Woman C.P.A.
No abstract provided.
Internal Control, Ollie B. Coplan
How To Prepare For The Auditor, D. Girard Miller
Ethics For The Internal Auditor, Theia Cascio
Internal Check And Control, Margaret B. Overby
Look At Internal Control, George C. Sparks
Intuition - Auditor's Tool?, Daisy Lamberti