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Articles 10981 - 11010 of 40218
Full-Text Articles in Business
March Toward Public Disclosure Of Peer Review., American Institute Of Certified Public Accountants (Aicpa)
March Toward Public Disclosure Of Peer Review., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Establishes Volunteer Network To Help Cpas Affected By Hurricane Katrina., American Institute Of Certified Public Accountants (Aicpa)
Aicpa Establishes Volunteer Network To Help Cpas Affected By Hurricane Katrina., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa To Host First Women’S Summit: Conference To Examine The Potential Of Female Cpas, American Institute Of Certified Public Accountants (Aicpa)
Aicpa To Host First Women’S Summit: Conference To Examine The Potential Of Female Cpas, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Comment Letters On Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings, September 15, 2005, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings, September 15, 2005, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings, September 15, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, Sept. 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings, September 15, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, Sept. 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
PROPOSED NEW INTERPRETATION 101-16 UNDER RULE 101: Indemnification, Limitation of Liability, and ADR Clauses in Engagement Letters . PROPOSED DELETION OF ETHICS RULING NO. 94 UNDER RULE 101: Indemnification Clause in Engagement Letters . PROPOSED DELETION OF ETHICS RULING NO. 95 UNDER RULE 101: Agreement With Attest Client to Use ADR Techniques . PROPOSED NEW INTERPRETATION 101-17 UNDER RULE 101: Performance of Client Advocacy Services, Fact Witness Testimony, and Forensic Accounting Services .
Proposal Of Professional Ethics Division: Proposed Revision To "Other Considerations" In Interpretation 101-1, Interpretation Of Rule 101, Under Rule 101 And Proposed Conceptual Framework For Aicpa Independence Standards, September 15, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, Sept. 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposal Of Professional Ethics Division: Proposed Revision To "Other Considerations" In Interpretation 101-1, Interpretation Of Rule 101, Under Rule 101 And Proposed Conceptual Framework For Aicpa Independence Standards, September 15, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, Sept. 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The AICPA Professional Ethics Executive Committee (the PEEC, or committee) is exposing for comment a proposed revision to interpretation 101-1, Interpretation of Rule 101, under Rule 101, Independence [ET sec. 101.02], of the AICPA’s Code of Professional Conduct (the Code), and is also exposing for comment the Conceptual Framework for AICPA Independence Standards (Conceptual Framework), which is related to that revision.
Comment Letters On Proposal Of Professional Ethics Division: Proposed Revision To "Other Considerations" In Interpretation 101-1, Interpretation Of Rule 101, Under Rule 101 And Proposed Conceptual Framework For Aicpa Independence Standards, September 15, 2005, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Proposal Of Professional Ethics Division: Proposed Revision To "Other Considerations" In Interpretation 101-1, Interpretation Of Rule 101, Under Rule 101 And Proposed Conceptual Framework For Aicpa Independence Standards, September 15, 2005, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Members In Large Public Accounting Firms, September 2005, American Institute Of Certified Public Accountants (Aicpa)
Members In Large Public Accounting Firms, September 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Education, September 2005, American Institute Of Certified Public Accountants (Aicpa)
Members In Education, September 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Infotech Update, Volume 14, Number 5, September/October 2005, American Institute Of Certified Public Accountants. Information Technology Section
Infotech Update, Volume 14, Number 5, September/October 2005, American Institute Of Certified Public Accountants. Information Technology Section
Newsletters
No abstract provided.
Cpa Client Bulletin, September 2005, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, September 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Planner, Volume 20, Number 5, September-October 2005, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 20, Number 5, September-October 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Medium Public Accounting Firms, September 2005, American Institute Of Certified Public Accountants (Aicpa)
Members In Medium Public Accounting Firms, September 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Business And Finance, September 2005, American Institute Of Certified Public Accountants (Aicpa)
Members In Business And Finance, September 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 29 No. 7, September 2005, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 29 No. 7, September 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Small Local Public Accounting Firms, September 2005, American Institute Of Certified Public Accountants (Aicpa)
Members In Small Local Public Accounting Firms, September 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Tax Section Newsletter, September 2005, American Institute Of Certified Public Accountants. Tax Section
Tax Section Newsletter, September 2005, American Institute Of Certified Public Accountants. Tax Section
Newsletters
No abstract provided.
Client, Industry And Country Factors Affecting Choice Of Big N Industry Expert Auditors, Michael Ettredge, Soo Young Kwon, Chee Yeow Lim
Client, Industry And Country Factors Affecting Choice Of Big N Industry Expert Auditors, Michael Ettredge, Soo Young Kwon, Chee Yeow Lim
Research Collection School Of Accountancy
This study investigates client choice of industry specialist auditors from among the Big N (Big 4 or 5) in an international (non-U.S.) setting. We investigate client-specific, industry-level and country-level factors hypothesized to enhance or decrease Big N clients' demand for industry expertise. Using data for 29 countries and 14 broad industries from 1993-2005, we find that international client choice of industry specialist Big N auditors is positively associated with client size, client growth opportunities, and client capital intensity. The choice of industry specialists from among the Big N is more prevalent in countries where levels of investor protection, quality of …
Proposed Statement On Auditing Standards: Communication Of Internal Control Related Matters Noted In An Audit (To Supersede Statement On Auditing Standards No. 60, Communication Of Internal Control Related Matters Noted In An Audit), September 1, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, Sept. 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards: Communication Of Internal Control Related Matters Noted In An Audit (To Supersede Statement On Auditing Standards No. 60, Communication Of Internal Control Related Matters Noted In An Audit), September 1, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, Sept. 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This Statement establishes standards and provides guidance for communicating matters related to an entity's internal control over financial reporting1 observed during an audit of financial statements.2 The internal control related matters specified by this Statement should be communicated to management and those charged with governance. The term those charged with governance refers to the person(s) with responsibility for overseeing (a) the strategic direction of the entity and (b) the entity’s financial reporting and disclosure process. In most entities, governance is a collective responsibility that may be carried out by a board of directors, a committee of the board of directors …
Comment Letters On Proposed Statement On Auditing Standards: Communication Of Internal Control Related Matters Noted In An Audit (To Supersede Statement On Auditing Standards No. 60, Communication Of Internal Control Related Matters Noted In An Audit), September 1, 2005, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards: Communication Of Internal Control Related Matters Noted In An Audit (To Supersede Statement On Auditing Standards No. 60, Communication Of Internal Control Related Matters Noted In An Audit), September 1, 2005, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Separating The Effects Of Asymmetric Incentives And Inefficient Use Of Information On Financial Analysts' Consensus Earnings Forecast Errors, Stanimir Markov, Min Yen Tan
Separating The Effects Of Asymmetric Incentives And Inefficient Use Of Information On Financial Analysts' Consensus Earnings Forecast Errors, Stanimir Markov, Min Yen Tan
Research Collection School Of Accountancy
Prior research on financial analysts’ consensus earnings forecast errors has tended to explore either incentives-based or inefficient information use-based explanations for the properties of the analysts’ forecast errors. This has limited our understanding of financial analysts’ expectation formation process as incentives and cognitive biases are likely to simultaneously affect the properties of the analysts’ consensus forecast errors. Our main contribution is in separating these two effects. In particular, using consensus quarterly earnings forecast data, we document that analysts have asymmetric loss function and that they do not fully use information about past earnings and forecast errors in minimizing their expected …
U.S. Department Of Labor, Aicpa, And State Cpa Societies Partner On Small Business Seminar Series., American Institute Of Certified Public Accountants (Aicpa)
U.S. Department Of Labor, Aicpa, And State Cpa Societies Partner On Small Business Seminar Series., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Names Grant Ashley 2005 Outstanding Cpa In Government., American Institute Of Certified Public Accountants (Aicpa)
Aicpa Names Grant Ashley 2005 Outstanding Cpa In Government., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Cpas Concerned About U.S. Economy Aicpa Survey Says., American Institute Of Certified Public Accountants (Aicpa)
Cpas Concerned About U.S. Economy Aicpa Survey Says., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
The Ohio State University Accounting Hall Of Fame And Alumni Breakfast, August 8, 2005, The Ohio State University
The Ohio State University Accounting Hall Of Fame And Alumni Breakfast, August 8, 2005, The Ohio State University
Accounting Hall of Fame Brochures
No abstract provided.
Accounting Hall Of Fame: Edmund L. Jenkins, Remarks, Citation And Response, San Francisco, California, August 8, 2005, American Accounting Association, The Ohio State University
Accounting Hall Of Fame: Edmund L. Jenkins, Remarks, Citation And Response, San Francisco, California, August 8, 2005, American Accounting Association, The Ohio State University
Accounting Hall of Fame Brochures
No abstract provided.
Cpa Client Bulletin, August 2005, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, August 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Model Checking For E-Business Control And Assurance, Bonnie B. Anderson, James V. Hansen, Paul B. Lowry, Scott L. Summers
Model Checking For E-Business Control And Assurance, Bonnie B. Anderson, James V. Hansen, Paul B. Lowry, Scott L. Summers
Faculty Publications
Model checking is a promising technique for the verification of complex software systems. As the use of the Internet for conducting e-business extends the reach of many organizations, well-designed software becomes the foundation of reliable implementation of e-business processes. These distributed, electronic methods of conducting transactions place reliance on the control structures embedded in the transaction processes. Deficiencies in control structures of processes that support e-business can lead to loss of physical assets, digital assets, money, and consumer confidence. Yet, assessing the reliability of e-business processes is complex and time-consuming. This paper explicates how model-checking technology can aid in the …
Cpa Client Bulletin, July 2005, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, July 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Uniform Cpa Examination Alert, Summer/Fall 2005, American Institute Of Certified Public Accountants (Aicpa)
Uniform Cpa Examination Alert, Summer/Fall 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.