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Full-Text Articles in Business
Revised Aicpacode Of Professional Conduct: Analyzing The Ethical Responsibilities For Members In Public Practice And Members In Industry, Steven Mintz
Steven Mintz
On June 1, 2014, the AICPA issued a codification of the principles, rules, interpretations, and rulings in the AICPA Code of Professional Conduct that specify which ethics provisions apply to members in public practice, members in business, and other members. A major improvement of the revised code is the creation of three sections for members in different areas of practice, to assist accounting professionals in each group to determine whether they are in violation of any of provision of the revised code. This paper explains those provisions as they apply to different members of the Institute.
Relationship Between The Audit Function And Effective Governance, Keith Duncan
Relationship Between The Audit Function And Effective Governance, Keith Duncan
Keith Duncan
Extract: As early as 1200 A.D. incorporated guilds in the United Kingdom (UK) required annual audits by a committee of members (Watts et al. 1983). The historical evidence suggests that the audit function evolved as an effective monitoring and bonding technology (Watts et al. 1983) that today consists of an international profession fulfilling regulatory requirements for assurance services. Despite auditing’s long history we might well ask, in the light of financial frauds such as Enron and the demise of their auditor Arthur Anderson, and the recent global financial crisis, does the modern audit function enhance effective governance? Is the audit …
Professor Alan Delfavero Honored, Alan Delfavero
Professor Alan Delfavero Honored, Alan Delfavero
Alan DelFavero
The Connecticut Society of Certified Public Accountants recently presented Alan DelFavero, adjunct professor of accounting, with an “Educator of Excellence” award.
Valuation Of Family Firms: The Limitations Of Accounting Information, Tim Hasso, Keith Duncan
Valuation Of Family Firms: The Limitations Of Accounting Information, Tim Hasso, Keith Duncan
Keith Duncan
This conceptual paper explores the extent to which reported accounting information captures unique family firm decision-making and intangible asset factors that impact financial value. We review the family firm valuation-relevant literature and identify that this body of research is predicated on the assumption that accounting information reflects the underlying reality of family firms. This research, however, fails to recognise that current accounting technology does not fully recognise the family firm factors in the book value of the firm or the implications for long-run persistence of earnings. Thus, valuation models underpinning the extant empirical research, which are predicated on reported accounting …
How Can Financial Reporting Standards Resist Accounting-Motived Financial Engineering?, Shyam Sunder
How Can Financial Reporting Standards Resist Accounting-Motived Financial Engineering?, Shyam Sunder
Shyam Sunder
No abstract provided.
Role Of Accounting In Managing Risk, Shyam Sunder
Statistical Inference In Accounting Research, Shyam Sunder
Statistical Inference In Accounting Research, Shyam Sunder
Shyam Sunder
No abstract provided.
Accounting And Control For Mbas, Shyam Sunder
Monopoly Versus Competition In Setting Accounting Standards, Shyam Sunder
Monopoly Versus Competition In Setting Accounting Standards, Shyam Sunder
Shyam Sunder