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Articles 12421 - 12450 of 40438
Full-Text Articles in Business
Cpa Exam Alert, January/February 2002, American Institute Of Certified Public Accountants (Aicpa)
Cpa Exam Alert, January/February 2002, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Academy Of Accounting Historians: Application For 2002 Membership; Application For 2002 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2002 Membership; Application For 2002 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Cpa Letter, 2002, American Institute Of Certified Public Accountants
Cpa Letter, 2002, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Practice Alert 2002-1:Communications With The Securities And Exchange Commission, American Institute Of Certified Public Accountants. Professional Issues Task Force
Practice Alert 2002-1:Communications With The Securities And Exchange Commission, American Institute Of Certified Public Accountants. Professional Issues Task Force
Newsletters
No abstract provided.
Practice Alert 2002-2: Use Of Specialists, American Institute Of Certified Public Accountants. Professional Issues Task Force
Practice Alert 2002-2: Use Of Specialists, American Institute Of Certified Public Accountants. Professional Issues Task Force
Newsletters
No abstract provided.
Members In Internal Audit, January 2001, American Institute Of Certified Public Accountants (Aicpa)
Members In Internal Audit, January 2001, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Accounting Trends And Techniques, 56th Annual Survey, 2002 Edition, American Institute Of Certified Public Accountants
Accounting Trends And Techniques, 56th Annual Survey, 2002 Edition, American Institute Of Certified Public Accountants
Accounting Trends and Techniques
No abstract provided.
Amendment To Statement On Auditing Standards No. 50, Reports On The Application Of Accounting Principles; Statement On Auditing Standards, 097, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Amendment To Statement On Auditing Standards No. 50, Reports On The Application Of Accounting Principles; Statement On Auditing Standards, 097, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This amendment revises Statement on Auditing Standards (SAS) No. 50, Reports on the Application of Accounting Principles (AICPA, Professional Standards, vol. 1, AU sec. 625), to prohibit an accountant from providing a written report on the application of accounting principles not involving facts and circumstances of a specific entity. The new language is shown in boldface italics and deleted language is shown by strikethrough.
Augmenting Xbrl Using Uml: Improving Financial Analysis, Joseph H. Callaghan, Arline Savage, Vijayan Sugumaran
Augmenting Xbrl Using Uml: Improving Financial Analysis, Joseph H. Callaghan, Arline Savage, Vijayan Sugumaran
Accounting
eXtensible Business Reporting Language (XBRL), a financial accounting application of XML, provides a taxonomy for facilitating the analysis of financial statement information. This taxonomy promises to enhance the financial analyst’s ability to process financial information both cross-sectionally and temporally. However, limitations exist in the taxonomy that inhibit the analyst, intelligent agent or application to process information in the most effective way. In particular, financial statement element analysis can only be properly conducted when the additional semantics provided by additional disclosures are incorporated into the process. UML provides a conceptual framework to capture more meaningful semantics, particularly among related, collaborating objects. …
Cpa Expert 2002 Summer, American Institute Of Certified Public Accountants
Cpa Expert 2002 Summer, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Expert 2002 Winter, American Institute Of Certified Public Accountants
Cpa Expert 2002 Winter, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
In Our Opinion… , Vol. 18 No. 1, January 2002, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
In Our Opinion… , Vol. 18 No. 1, January 2002, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
Newsletters
No abstract provided.
In Our Opinion… , Vol. 18 No. 2, April 2002, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
In Our Opinion… , Vol. 18 No. 2, April 2002, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
Newsletters
No abstract provided.
In Our Opinion… , Vol. 18 No. 3, July 2002, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
In Our Opinion… , Vol. 18 No. 3, July 2002, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
Newsletters
No abstract provided.
In Our Opinion… , Vol. 18 No. 4, October 2002, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
In Our Opinion… , Vol. 18 No. 4, October 2002, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
Newsletters
No abstract provided.
Performance Measures News & Views, Volume 1, Number 2, January 2002, American Institute Of Certified Public Accountants (Aicpa)
Performance Measures News & Views, Volume 1, Number 2, January 2002, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Planner, Volume 16, Number 5, January-February 2002, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 16, Number 5, January-February 2002, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Tax Letter, January/February/March 2002, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, January/February/March 2002, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Use Of Audit Firm For Non-Audit Services: Is Independence Impaired?, Mary Ellen Oliverio, Bernard H. Newman
Use Of Audit Firm For Non-Audit Services: Is Independence Impaired?, Mary Ellen Oliverio, Bernard H. Newman
Faculty Working Papers and Articles
Public accounting firms have increased their scope of services during the final two decades of the 20th century. The Securities and Exchange Commission's proposed July 2000 Revision of the Commissions' Auditor Independence Requirements included scope of services as related to non-audit services provided to audit clients. This is the subject which is the focus of this paper. A survey to secure opinions related to the non-audit services identified in Revision of Independence Requirements and to company policies was designed. A letter, memorandum, and questionnaire were mailed personally to the CEOs of 470 of the Fortune 500 companies. Usable responses were …
Omnibus Statement On Auditing Standards--2002; Statement On Auditing Standards, 098, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Omnibus Statement On Auditing Standards--2002; Statement On Auditing Standards, 098, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
Amendment to Statement on Auditing Standards No. 95, Generally Accepted Auditing Standards, AICPA, Professional Standards, vol. 1, AU sec. 150.05; amendment to SAS No. 25, The Relationship of Generally Accepted Auditing Standards to Quality Control Standards, AICPA, Professional Standards, vol. 1, AU sec. 161.02 and.03; amendment to SAS No. 47, Audit Risk and Materiality in Conducting an Audit, AICPA, Professional Standards, vol. 1, AU sec. 312.34-.41; amendment to SAS No. 70, Service Organizations, AICPA, Professional Standards, vol. 1, AU sec. 324, and rescindment of Interpretation No. 6, "Responsibilities of Service Organizations and Service Auditors With Respect to Subsequent Events in …
Auditor Industry Specialization And Fraudulent Financial Reporting; Discussant’S Response: “Auditor Industry Specialization And Fraudulent Financial Reporting”, Joseph V. Carcello, Albert L. Nagy, Audrey A. Gramling
Auditor Industry Specialization And Fraudulent Financial Reporting; Discussant’S Response: “Auditor Industry Specialization And Fraudulent Financial Reporting”, Joseph V. Carcello, Albert L. Nagy, Audrey A. Gramling
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Impact Of Fraud Risk Assessments And A Standard Audit Program On The Planning Of Fraud Detection Plans (Abstract); Discussant Comments On “The Impact Of Fraud Risk Assessments And A Standard Audit Program On Fraud Detection Plans”, Stephen K. Asare, Arnie Wright, Karla M. Johnstone
Impact Of Fraud Risk Assessments And A Standard Audit Program On The Planning Of Fraud Detection Plans (Abstract); Discussant Comments On “The Impact Of Fraud Risk Assessments And A Standard Audit Program On Fraud Detection Plans”, Stephen K. Asare, Arnie Wright, Karla M. Johnstone
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Detecting Financial Statement Fraud: Proposed Sas 82 Revision, Dacid L. Landsittel
Detecting Financial Statement Fraud: Proposed Sas 82 Revision, Dacid L. Landsittel
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Audit Policy Implications Of Academic Research On Fraudulent Financial Reporting; Comments On Academic Research And Auditors’ Detection Of Fraudulent Financial Reporting: Audit Policy Implications, T. Jeffrey Wilks, Mark F. Zimbelman, Selvoy J. Boyer, William F. Messier Jr.
Audit Policy Implications Of Academic Research On Fraudulent Financial Reporting; Comments On Academic Research And Auditors’ Detection Of Fraudulent Financial Reporting: Audit Policy Implications, T. Jeffrey Wilks, Mark F. Zimbelman, Selvoy J. Boyer, William F. Messier Jr.
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Deductive Method Of Fraud Detection; Discussant Comments For The Deductive Method Of Fraud Detection, Conan C. Albrecht, W. Steve Albrecht, J. Gregory Dunn1
Deductive Method Of Fraud Detection; Discussant Comments For The Deductive Method Of Fraud Detection, Conan C. Albrecht, W. Steve Albrecht, J. Gregory Dunn1
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Proceedings Of The 2002 Auditing Symposium Xvi: Deloitte & Touche/University Of Kansas Symposium On Auditing Problems, James A. Heintz, University Of Kansas. School Of Business, Deloitte & Touche
Proceedings Of The 2002 Auditing Symposium Xvi: Deloitte & Touche/University Of Kansas Symposium On Auditing Problems, James A. Heintz, University Of Kansas. School Of Business, Deloitte & Touche
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Financial Statement Fraud - Today’S Challenge, John Fogarty
Financial Statement Fraud - Today’S Challenge, John Fogarty
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
2001-2002 Financial Summary, Morehead State University. Budget & Financial Planning Office.
2001-2002 Financial Summary, Morehead State University. Budget & Financial Planning Office.
Morehead State University Financial Summaries Archive
2001-2002 Financial Summary of Morehead State University.
Audit Committee Effectiveness: A Synthesis Of The Empirical Audit Committee Literature, F. Todd Dezoort, Dana R. Hermanson, Deborah S. Archambeault, Scott A. Reed
Audit Committee Effectiveness: A Synthesis Of The Empirical Audit Committee Literature, F. Todd Dezoort, Dana R. Hermanson, Deborah S. Archambeault, Scott A. Reed
Accounting Faculty Publications
The empirical audit committee literature is both diverse and expansive, with rapid growth in recent years based on increased concerns about corporate governance and the quality of financial reporting. Our objective in this paper is to synthesize empirical literature on audit committee effectiveness to guide future thinking and research on audit committees. To organize our review, we focus on four components that we believe contribute to audit committee effectiveness (ACE) - audit committee composition, authority, resources, and diligence.
Practice Alert 2002-3: Reauditing Financial Statements, American Institute Of Certified Public Accountants. Professional Issues Task Force
Practice Alert 2002-3: Reauditing Financial Statements, American Institute Of Certified Public Accountants. Professional Issues Task Force
Newsletters
No abstract provided.