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An Analysis Of The Integrity Of Students Planning To Enter The Accounting Profession, Bonnie Dye Apr 2005

An Analysis Of The Integrity Of Students Planning To Enter The Accounting Profession, Bonnie Dye

Honors Theses

No abstract provided.


The Effects Of Fasb Statement No. 121 On Financial Statements, Karen Courtade Apr 1998

The Effects Of Fasb Statement No. 121 On Financial Statements, Karen Courtade

Honors Theses

As managers contemplate the adoption of SFAS 121, Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to be Disposed of, most will be considering the impact of these new requirements on their particular reporting situation. This effect is important to managers because whenever the Financial Accounting Standards Board (FASB) issues a new statement, financial statements need to be in compliance with Generally Accepted Accounting Principles (GAAP). New requirements also cause tax and auditing concerns, effects on financial statement users, and extra costs to companies involved. The FASB's intent in issuing SFAS 121 was to force more …


The Detection Of Fraud In Financial Reporting: Did The Treadway Commission Make A Difference?, Michael Williamson Dec 1996

The Detection Of Fraud In Financial Reporting: Did The Treadway Commission Make A Difference?, Michael Williamson

Honors Theses

No abstract provided.


A Study Of The Utility And Validity Of Earnings Forecasts, Michael P. Howell Aug 1973

A Study Of The Utility And Validity Of Earnings Forecasts, Michael P. Howell

Honors Theses

According to William J. Casey, the past Chairman of the Securities and Exchange Commission, and recently appointed Under Secretary of State and Economic Affairs, forecasting should be the first and most important priority of all areas of management and public accounting. Only large institutional investment corporations have had access to such "useful" information when needed. Consequently, large investors are able to make more objective and intelligent investment decisions. A recent study determined that few investment corporations veritably have access to pertinent internal forecasting models. In fact, when interviewed, many executives claimed that even if they could procure such information, they …


The Auditor And Statistical Sampling Techniques, Marilyn Metcalf Jan 1973

The Auditor And Statistical Sampling Techniques, Marilyn Metcalf

Honors Theses

"The auditor's overall objective is to determine whether the accounting process is free from material error." To complete his objective, the auditor must thoroughly analyze all aspects of the financial statements used in the accounting process in order to satisfy himself that they fairly represent the results of activity for the period under audit and of the financial position at the end of that period. If the volume of the transactions is great, time and economic factors may keep the auditor from making a 100 percent examination. Since a complete examination cannot be made, the auditor must choose a portion …