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Full-Text Articles in Business

Comment Letters On Proposed Statement On Auditing Standards: Audit Considerations Relating To An Entity Using A Service Organization (Redrafted), November 17, 2008, American Institute Of Certified Public Accountants. Auditing Standards Board Nov 2008

Comment Letters On Proposed Statement On Auditing Standards: Audit Considerations Relating To An Entity Using A Service Organization (Redrafted), November 17, 2008, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards: Audit Considerations Relating To An Entity Using A Service Organization (Redrafted), November 17, 2008; Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 17, American Institute Of Certified Public Accountants. Auditing Standards Board Nov 2008

Proposed Statement On Auditing Standards: Audit Considerations Relating To An Entity Using A Service Organization (Redrafted), November 17, 2008; Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 17, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Standards For Attestation Engagements: Reporting On Controls At A Service Organization, November 17, 2008; Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 17, American Institute Of Certified Public Accountants. Auditing Standards Board Nov 2008

Proposed Statement On Standards For Attestation Engagements: Reporting On Controls At A Service Organization, November 17, 2008; Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 17, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Standards For Accounting And Review Services, Applicability Of Statements On Standards For Accounting And Review Services, November 17, 2008; Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 17, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Nov 2008

Proposed Statement On Standards For Accounting And Review Services, Applicability Of Statements On Standards For Accounting And Review Services, November 17, 2008; Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 17, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letter To United States Securities And Exchange Commission Re: Study Of Mark-To-Market Accounting Applicable To Financial Institutions., Barry C. Melancon, American Institute Of Certified Public Accountants (Aicpa) Nov 2008

Comment Letter To United States Securities And Exchange Commission Re: Study Of Mark-To-Market Accounting Applicable To Financial Institutions., Barry C. Melancon, American Institute Of Certified Public Accountants (Aicpa)

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Thierry Apoteker On The Threat Of Global Stagflation, Knowledge@Smu Nov 2008

Thierry Apoteker On The Threat Of Global Stagflation, Knowledge@Smu

Knowledge@SMU

Managing director Thierry Apoteker and his team at French company T-A-C (Thierry Apoteker Consulting) have correctly predicted many of the economic shocks that the world has seen in the past three months. In a recent presentation hosted by the International Trading Institute, Singapore Management University, Apoteker made a convincing case for worldwide inflation and recession, known as stagflation.


Members In Business And Industry, November 2008, American Institute Of Certified Public Accountants (Aicpa) Nov 2008

Members In Business And Industry, November 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 23, Number 6, November-December 2008, American Institute Of Certified Public Accountants (Aicpa) Nov 2008

Planner, Volume 23, Number 6, November-December 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Medium Public Accounting Firms, November 2008, American Institute Of Certified Public Accountants (Aicpa) Nov 2008

Members In Medium Public Accounting Firms, November 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Fair-Value Accounting Provides Much Needed Transparency In Dislocated Markets, Knowledge@Smu Nov 2008

Fair-Value Accounting Provides Much Needed Transparency In Dislocated Markets, Knowledge@Smu

Knowledge@SMU

In the current global financial turmoil, more transparency is needed, not less, say Singapore Management University professor of accounting Andrew Lee and accounting lecturer Lim Chu Yeong. While some critics argue that fair-value accounting is partly to blame and should be suspended, in a recent commentary Lee and Lim made the case for fair-value accounting as having an important role to play in providing timely and relevant information to investors.


Retail Investors And Structured Products: A Case Of 'Buyer Beware'!, Knowledge@Smu Nov 2008

Retail Investors And Structured Products: A Case Of 'Buyer Beware'!, Knowledge@Smu

Knowledge@SMU

Across the globe, buyers of structured products linked to Lehman Brothers have seen their investments wiped out. In Singapore, the MAS (Monetary Authority of Singapore) has appointed an independent committee to oversee the review and resolution of customer complaints. Tan Chong Hui, professor of quantitative finance at Singapore Management University, has this advice especially for retail investors of structured products: caveat emptor or ‘buyer beware’.


Cpa Client Bulletin, November 2008, American Institute Of Certified Public Accountants (Aicpa) Nov 2008

Cpa Client Bulletin, November 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Small Local Public Accounting Firms, November 2008, American Institute Of Certified Public Accountants (Aicpa) Nov 2008

Members In Small Local Public Accounting Firms, November 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Government, November 2008, American Institute Of Certified Public Accountants (Aicpa) Nov 2008

Members In Government, November 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Education, November 2008, American Institute Of Certified Public Accountants (Aicpa) Nov 2008

Members In Education, November 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Large Public Accounting Firms, November 2008, American Institute Of Certified Public Accountants (Aicpa) Nov 2008

Members In Large Public Accounting Firms, November 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Pcaob Inspection Process: An Objective, Comprehensive Assessment Is Justified, Bernard H. Newman, Mary Ellen Oliverio Nov 2008

Pcaob Inspection Process: An Objective, Comprehensive Assessment Is Justified, Bernard H. Newman, Mary Ellen Oliverio

Faculty Working Papers and Articles

The Public Company Accounting Oversight Board (PCAOB) is charged with performing inspections of registered accounting firms. (Sarbanes-Oxley Act of 2002, Section 104) Basically, inspections are to “assess the degree of compliance. . . with the Act, the rules of the Board, the rules of the Commission, or professional standards. The inspection process has many aspects. Matters that have been discussed include timeliness of reports, extent of public disclosure of findings, qualifications of inspections, and the nature of the inspection process. Only the last identified matter, the nature of the inspection process, is the subject of this paper. After a review …


James, George D., 1871-1940 (Sc 1770), Manuscripts & Folklife Archives Oct 2008

James, George D., 1871-1940 (Sc 1770), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 1770. Account book of George D. James's grocery store in Brownsville, Edmonson County, Kentucky, 1914-1929, and copy of first bill he received when he opened the store in 1913.


Attn: Proposed Regulation On 401(K) Plan Investment Advice, Ian A. Mackay, Teighlor S. March, American Institute Of Certified Public Accountants (Aicpa) Oct 2008

Attn: Proposed Regulation On 401(K) Plan Investment Advice, Ian A. Mackay, Teighlor S. March, American Institute Of Certified Public Accountants (Aicpa)

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Money Largely Accounts For Increased Unemployment During Stagflation, Shows A Recent Study, Knowledge@Smu Oct 2008

Money Largely Accounts For Increased Unemployment During Stagflation, Shows A Recent Study, Knowledge@Smu

Knowledge@SMU

Is there a relation between money, measured by inflation or interest rates, and unemployment? According to Aleksander Berensten, Guido Menzio and Randall Wright -- co-authors of a recent paper on “Inflation and Unemployment in the Long Run” -- there is a strong positive relation. Wright, who is professor of economics at Wharton, presented a seminar based on their paper at the Singapore Management University’s School of Economics.


Academy Of Accounting Historians, 1973-2008-2023, Richard G.J. Vangermeersch Oct 2008

Academy Of Accounting Historians, 1973-2008-2023, Richard G.J. Vangermeersch

Accounting Historians Notebook

No abstract provided.


Academy Of Accounting Historians Business Meeting Minutes, August 3, 2008 Held At 2008 Annual Meeting Of The American Accounting Association, At The Hilton Anaheim, Anaheim, California, Stephanie D. Moussalli Oct 2008

Academy Of Accounting Historians Business Meeting Minutes, August 3, 2008 Held At 2008 Annual Meeting Of The American Accounting Association, At The Hilton Anaheim, Anaheim, California, Stephanie D. Moussalli

Accounting Historians Notebook

No abstract provided.


Accounting History; Call For Research Proposals: The First Accounting History International Emerging Scholars' Colloquium; Sixth International Conference: Accounting And The State, Wellington, New Zealand 18-20 August 2010; Call For Papers: The Evolution Of Accounting As A Global Profession: State Relationships, Service Scope, Client Mix, Practitioner Origins, Qualifying Prerequisites And Professional Ethos; Call For Papers: Histories Of Accounting Research, Academy Of Accounting Historians Oct 2008

Accounting History; Call For Research Proposals: The First Accounting History International Emerging Scholars' Colloquium; Sixth International Conference: Accounting And The State, Wellington, New Zealand 18-20 August 2010; Call For Papers: The Evolution Of Accounting As A Global Profession: State Relationships, Service Scope, Client Mix, Practitioner Origins, Qualifying Prerequisites And Professional Ethos; Call For Papers: Histories Of Accounting Research, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Ole Miss Accountant – Fall 2008, University Of Mississippi. School Of Accountancy Oct 2008

Ole Miss Accountant – Fall 2008, University Of Mississippi. School Of Accountancy

Ole Miss Accountant

Cover story: Nothing ‘Minor’ About It


Accounting Historians Notebook, 2008, Vol. 31, No. 2 (October) [Whole Issue] Oct 2008

Accounting Historians Notebook, 2008, Vol. 31, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Cpa Client Bulletin, October 2008, American Institute Of Certified Public Accountants (Aicpa) Oct 2008

Cpa Client Bulletin, October 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Tax Letter, October/November/December 2008, American Institute Of Certified Public Accountants (Aicpa) Oct 2008

Cpa Client Tax Letter, October/November/December 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Sox Section 404 Material Weaknesses Related To Revenue Recognition, Dana R. Hermanson, Daniel M. Ivan, Susan H. Iva Oct 2008

Sox Section 404 Material Weaknesses Related To Revenue Recognition, Dana R. Hermanson, Daniel M. Ivan, Susan H. Iva

Faculty Articles

The article analyzes disclosures of material weaknesses in internal control after the implementation of U.S. Sarbanes-Oxley Act of 2002 (SOX) 404 and summarizes the efforts of firms to remediate such material weaknesses. According to SOX section 404, management must issue a report on the effectiveness of the internal control of the firm over financial reporting. It notes that a report must be issued by the external auditor expressing an opinion on the effectiveness of internal control over financial reporting.


Engineering Value Into Enterprise Risk Management; Six Sigma Techniques Can Improve The Quality Of Erm Processes And Enable Organizations To Manage Risks More Successfully, Sridhar Ramamoorti, Marcia Weidenmier Watson, Mark Zabel Oct 2008

Engineering Value Into Enterprise Risk Management; Six Sigma Techniques Can Improve The Quality Of Erm Processes And Enable Organizations To Manage Risks More Successfully, Sridhar Ramamoorti, Marcia Weidenmier Watson, Mark Zabel

Accounting Faculty Publications

Organizations should not only recognize and minimize traditional downside risks, but also embrace upside risks, or opportunities, as a strategy for success. According to a 2005 survey by management consulting firm Booz Allen, 87 percent of the market value lost by large companies with market capitalizations over US $1 billion was the result of strategic and operational blunders. Compliance failure, typically the focus of downside risk, destroyed only 13 percent of market value during the five-year study. Faced with this counter-intuitive finding, companies may wish to pursue a more balanced and positive approach to risk management. Enterprise risk management (ERM) …


Making Sense Of Fair-Value Accounting, Chu Yeong Lim, Tong Kin Andrew Lee Oct 2008

Making Sense Of Fair-Value Accounting, Chu Yeong Lim, Tong Kin Andrew Lee

Research Collection School Of Accountancy

No abstract provided.