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Articles 1 - 9 of 9
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.
Family Structure Choice: Taxation As An Incentive To Change, Aman Khanna
Family Structure Choice: Taxation As An Incentive To Change, Aman Khanna
The Corinthian
Traditionally defined as the union of one man and one woman charged with the responsibility of rearing children, the notion of family now includes a variety of living arrangements including non-marital cohabitation and single parents. The current study investigates individual incentives to change family structure from a person’s original status as single. This conceptual research, which is grounded in theories of marriage, proposes that federal, personal income tax is an input to change in family structure. A model of family structure change and propositions of the relationship between the federal tax and family structure are developed.
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.
Performance Pay Plans, Sailaja Potaraju
Performance Pay Plans, Sailaja Potaraju
The Corinthian
Organizations invest vast amounts of capital into devising and implementing compensation plans for their employees. The compensation scheme they choose can be used to subtly synchronize the employee's personal objectives with that of the organization. The focus of this paper will be on performance or incentive pay schemes, which are often used to increase efficiency and productivity in an organization.
Financial Statement Fraud: Intent - The Fine Line, Samantha Weis
Financial Statement Fraud: Intent - The Fine Line, Samantha Weis
The Corinthian
In 2001, Enron was forced to file bankruptcy due to fraudulent accounting practices (Enron). In 2003, the CEO of HealthSouth was charged with $1.4 billion in accounting fraud (SEC). In 2002, the SEC filed charges against former senior executives of Rite Aid for many fraudulent accounting practices including overstating net income by $1.6 billion (SEC).
How The Accounting Profession Is Adapting To Prevent Another "Enron", Loriann Walker
How The Accounting Profession Is Adapting To Prevent Another "Enron", Loriann Walker
The Corinthian
Enron taught the accounting profession many valuable lessons. These lessons include the importance of Generally Accepted Auditing Standards, maintaining independence, and acting with professional ethics.
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 …
Year 2000 And The Banking Industry*, Jill Rainey
Year 2000 And The Banking Industry*, Jill Rainey
The Corinthian
The Federal Financial Institutions Examination Council (FFIEC) first brought the attention of the banking industry to the Year 2000 problem in 1996 (Year 2000 Project 1), but the Year 2000 problem originated many years ago. As a result of limited space, programmers in the 1960s and 1970s began using abbrevia· tions and codes to represent longer words, phrases, and numbers (FDIC Consumer News-Fall 1998 2). This shorthand method of indicating dates continued into the computer era and has worked fine until now. On January 1, 2000, things will not be so simple. If the date is recorded in a computer …
Job Resources On The World Wide Web, Brad Jones
Job Resources On The World Wide Web, Brad Jones
The Corinthian
'.J'he World Wide Web is an abundant source of job-related information. The Web helps users overcome many of the difficulties associated with more conventional methods of communication and allows employees, recruiters, and applicants to exchange information easily and ·quickly. The number of employment-related sites is growing, and many sites offer services that link applicants to position vacancies across the world. General employment advice and information can also be accessed online. Career sites offer advice on the job search process, networking, and many other job-related topics.