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A Profile Of Top Performers On The Uniform Cpa Exam, Michael D. Akers, Don Giacomino, Kelly Courtney, Olivia Johnson
A Profile Of Top Performers On The Uniform Cpa Exam, Michael D. Akers, Don Giacomino, Kelly Courtney, Olivia Johnson
Accounting Faculty Research and Publications
The Elijah Watt Sells Award, one of the most prestigious professional awards in the US, honors top performers on the Uniform CPA Examination. This article provides statistics by state and by gender of past award winners, from the first CPA exam in 1923 through the most recent available exam results for 2012. In addition, it presents a profile of the top performers based on the results of a survey administered by the authors to recent Sells Award winners. Specifically, the survey examined the recipient's educational level, the amount and type of preparation, and the impact of the award on the …
Cpas' Perceptions Of The Impact Of Sas 99, Donald C. Marczewski, Michael D. Akers
Cpas' Perceptions Of The Impact Of Sas 99, Donald C. Marczewski, Michael D. Akers
Accounting Faculty Research and Publications
In November 2002, the Auditing Standards Board (ASB) issued Statement on Auditing Standard 99, Consideration of Fraud in a Financial Statement Audit. Although SAS 99 was developed before the recent accounting scandals, its release came in their wake. The ASB crafted SAS 99 in response to perceived inadequacies in its predecessor, SAS 82. A questionnaire was sent to a random sample of 300 Wisconsin CPAs selected from the membership of the Wisconsin Institute of CPAs, which included 150 partners and 150 managers from Wisconsin public accounting firms. The response rate was 35%, with an almost equal balance of partners and …