Business Commons^™

Sarbanes-Oxley: A Compliance Case Study, Rachel Kass

Presidential Scholars Theses (1990 – 2006)

Sarbanes-Oxley is a piece of legislation passed into law on July 30, 2002 (The Sarbanes Oxley Act of 2002 With Analysis, 2002, p. iii). The act was developed to, " .. . to enhance public company governance, responsibility, and disclosure (p. l)." The official name of the act is Public Company Accounting Reform and Investor Protection Act. The name Sarbanes-Oxley comes from the act's co-sponsors: Senator Paul Sarbanes, D-Maryland and Senator Michael Oxley, R-Ohio. (Callaghan, 2004) The legislation adds requirements for publicly held corporations, not private companies, in the United States regarding internal controls and financial reporting. Sarbanes-Oxley, nicknamed SOX, …

Aicpa Annual Report 2003-04; Aicpa: Where Cpas Come Together, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.

Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 2004, For Academic Year 2002-2003, Beatrice Sanders, Leticia B. Romeo

AICPA Annual Reports

No abstract provided.

Managing Risk In The New Economy, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants

Guides, Handbooks and Manuals

No abstract provided.

Cpa's Guide To Retirement Plans For Small Businesses, Gary S. Lesser

Guides, Handbooks and Manuals

No abstract provided.

Iso 9001: Quality Management System Manual, Revision J, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Tax Practice Guides And Checklists 2004, American Institute Of Certified Public Accountants. Tax Division

Guides, Handbooks and Manuals

No abstract provided.

Cpa's Guide To Medical, Dental And Other Healthcare Practices;, Lucy R. Carter, Sara S. Lankford

Guides, Handbooks and Manuals

CD-ROM files converted to PDF and included after main text

Cpa's Guide To Understanding And Controlling Spam, Roman H. Kepczyk, American Institute Of Certified Public Accountants. Information Technology Section

Guides, Handbooks and Manuals

No abstract provided.

Establishing And Maintaining A System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice, American Institute Of Certified Public Accountants. Joint Task Force On Quality Control Standards

Guides, Handbooks and Manuals

No abstract provided.

Timesavers : Sample Forms, Checklists, And Surveys For Cpa Firm Management, Association For Accounting Administration;American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.

Review Engagements -- New And Expanded Guidance On Analytical Procedures, Inquiries, And Other Procedures, J. Russell Madray, Lori L. Pombo

Guides, Handbooks and Manuals

No abstract provided.

Measuring Damages Involving Individuals : A Cpa's Litigation Service Guide With Case Studies, Holly Sharp, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.

Promoting Your Talent : A Guidebook For Women And Their Firms : New Information For Women In Business And Industry, Nancy R. Baldiga, American Institute Of Certified Public Accountants. Work/Life And Women's Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

Understanding And Implementing Privacy Services : A Cpa's Resource, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

Appendix D on CD-Rom at the back of the book was converted to a PDF file and attached to the end of the PDF for "Understanding and Implementing Privacy Services". The other files on the CD-Rom are duplicated in the main text of the book and not copied over.

Pcaob Auditing Standard No. 2 : A Guide For Financial Managers, Michael Ramos, Lori West, Public Company Accounting Oversight Board

Guides, Handbooks and Manuals

No abstract provided.

Directory Of Education And Recruitment Programs, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Aicpa's Top Technologies 2004, Scott H. Cytron, Anne A. Stanton, American Institute Of Certified Public Accountants. Information Technology Section

Guides, Handbooks and Manuals

No abstract provided.

Auditor's Guide To Understanding Pcaob Auditing Standard No. 2; Aicpa Audit And Accounting Practice Aid Series;, Michael J. Ramos, Lori West, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.

Valuation Of Privately-Held-Company Equity Securities Issued As Compensation; Aicpa Audit And Accounting Practice Aid Series, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.

Tpa 6930.05 - Sale Of Real Estate Investments Held By Employee Benefit Plans And Discontinued Operations, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Communicating Possible Fraud And Illegal Acts To Management And Others; (Statement On Standards For Accounting Review Services Interpretation. Interpretation Of Ar Section 100, Compilation And Review Of Financial Statements.), American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Questions & Answers: Interpretation 101-3 Performance Of Nonattest Services - Information Technology Services, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

Have You Impaired Your Independence By Performing Nonattest Services For Your Attest Clients? Professional Ethics Quiz, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Fraud And The Financial Statement Audit: Auditor Responsibilities Under Sas 99, Michael Ramos

Guides, Handbooks and Manuals

No abstract provided.

Renewing A Great Profession, Aicpa Chairman’S Inaugural Address, Robert L. Bunting

Guides, Handbooks and Manuals

No abstract provided.

Incident Response Plan Template For Breach Of Personal Information., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Journal Of Actuarial Practice - Volume 11 (2004) - Contents And Masthead

Journal of Actuarial Practice (1993–2006)

Contents

Editorial Policy: Topics suitable for this journal include AIDS, annuity products, asset-liability matching, cash-flow testing, casualty rate making, credibility theory, credit insurance, disability insurance, expense analysis, experience studies, FASB issues, financial reporting, group insurance, health insurance, individual risk taking, insurance regulations, international issues, investments, liability insurance, loss reserves, marketing, pensions, pricing issues, product development, reinsurance, reserving issues, risk-based capital, risk theory, social insurance, solvency issues, taxation, valuation issues, and workers' compensation

Review Process

Editor - Colin Ramsay, University of Nebraska

Associate Editors: Robert Brown, University of Waterloo ○ Cecil Bykerk, Mutual of Omaha ○ Ruy Cardoso, …

The Actuarial Value Of Life Insurance Backdating, James M. Carson, Krzysztof Ostaszewski

Journal of Actuarial Practice (1993–2006)

Backdating is a common (and legal) practice in the U.S. whereby a life insurance contract bears a policy date that is prior to the actual application date. This practice often results in the opportunity for some insureds to reduce the annual premium paid. Using cash flow projections and U.S. mortality, lapse, and interest rate data, we provide a model of the actuarial value of term life insurance backdating. Results indicate that the benefits to the applicant of backdating a term life insurance policy increase as the applicant age (and hence premium) increases. Increasing mortality, lapse, and interest rates, as well …

Decision Tree Analysis Of Terminated Life Insurance Policies, Robert Keng Heong Lian, Yuan Wu, Hian Chye Koh

Journal of Actuarial Practice (1993–2006)

Statistical methods such as regression and survival analysis have traditionally been used to investigate the factors affecting the duration of terminated life insurance policies. This study explores a different approach: it uses a more recently developed data mining technique called decision trees. By sequentially partitioning the data to maximize differences in the dependent variable (duration in this study), the decision trees technique is good at identifying data segments with significant differences in the dependent variable. This identification can be useful when a company is trying to understand the factors driving or associated with the termination of life insurance policies. Decision …