Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Publication Year
- Publication
-
- Guides, Handbooks and Manuals (28)
- Proceedings of the University of Kansas Symposium on Auditing Problems (21)
- Haskins and Sells Publications (20)
- Industry Guides (AAGs), Risk Alerts, and Checklists (12)
- Association Sections, Divisions, Boards, Teams (10)
-
- Exposure Drafts, Comment Letters, and Statements of Position (8)
- AICPA Committees (6)
- American Institute of Accountants (4)
- AICPA Professional Standards (3)
- Statements on Auditing Standards (3)
- All Faculty Scholarship for the College of Business (2)
- Newsletters (2)
- Accounting Historians Journal (1)
- Joseph Femi Adebisi PhD (1)
- Publications and Research (1)
- Touche Ross Publications (1)
- Publication Type
Articles 1 - 30 of 123
Full-Text Articles in Business
Internal Audit Policy Statement, American Institute Of Certified Public Accountants. Internal Audit Division, Jerry Cicalese
Internal Audit Policy Statement, American Institute Of Certified Public Accountants. Internal Audit Division, Jerry Cicalese
Guides, Handbooks and Manuals
No abstract provided.
Coso Internal Control - Integrated Framework: Guidance On Monitoring Internal Control Systems, Volume Ii: Application, Committee Of Sponsoring Organizations Of The Treadway Commission
Coso Internal Control - Integrated Framework: Guidance On Monitoring Internal Control Systems, Volume Ii: Application, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Assessing And Responding To Audit Risk In A Financial Statement Audit, Revised Edition As Of October 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Risk Assessment Audit Guide Task Force
Assessing And Responding To Audit Risk In A Financial Statement Audit, Revised Edition As Of October 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Risk Assessment Audit Guide Task Force
Guides, Handbooks and Manuals
No abstract provided.
Early Evidence Of The Volatility Of Comprehensive Income And Its Components, Timothy L. Mccoy, James H. Thompson, Margaret A. Hoskins
Early Evidence Of The Volatility Of Comprehensive Income And Its Components, Timothy L. Mccoy, James H. Thompson, Margaret A. Hoskins
All Faculty Scholarship for the College of Business
The Financial Accounting Standards Board issued Statement of Financial Accounting Standard (SFAS) No. 130 Reporting Comprehensive Income, in June 1997, effective for fiscal periods beginning after December 15, 1997. Early trends in reporting comprehensive income and its components for the Fortune 500 reveal an overwhelming preference for disclosure in the statement of changes in stockholders' equity, despite the FASB's recommendation of utilizing a combined statement of income/comprehensive income or a separate statement of comprehensive income. This disclosure tends to downplay the importance of other comprehensive income items and focus readers' attention on the traditional net income figure rather than comprehensive …
Quality Assurance In Auditing: A Recent Development In Professional Practice, Joseph Femi Adebisi Phd
Quality Assurance In Auditing: A Recent Development In Professional Practice, Joseph Femi Adebisi Phd
Joseph Femi Adebisi PhD
No abstract provided.
Compilation And Review Engagements; Statement On Standards For Accounting And Review Services 19, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Compilation And Review Engagements; Statement On Standards For Accounting And Review Services 19, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
AICPA Professional Standards
No abstract provided.
Communicating Internal Control Related Matters In An Audit - Understanding Sas No. 115 - 2008; Audit Risk Alerts, American Institute Of Certified Public Accountants
Communicating Internal Control Related Matters In An Audit - Understanding Sas No. 115 - 2008; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Coso Internal Control - Integrated Framework: Guidance On Monitoring Internal Control Systems, Volume Iii: Examples, Committee Of Sponsoring Organizations Of The Treadway Commission
Coso Internal Control - Integrated Framework: Guidance On Monitoring Internal Control Systems, Volume Iii: Examples, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tracy Coenen
Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tracy Coenen
Guides, Handbooks and Manuals
No abstract provided.
Coso Internal Control - Integrated Framework: Guidance On Monitoring Internal Control Systems, Volume 1: Guidance, Committee Of Sponsoring Organizations Of The Treadway Commission
Coso Internal Control - Integrated Framework: Guidance On Monitoring Internal Control Systems, Volume 1: Guidance, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
An Analysis Of Restatements Due To Errors And Auditor Changes By Fortune 500 Companies, James H. Thompson, Timothy L. Mccoy
An Analysis Of Restatements Due To Errors And Auditor Changes By Fortune 500 Companies, James H. Thompson, Timothy L. Mccoy
All Faculty Scholarship for the College of Business
Events leading to the breakup of Arthur Anderson and Co. included the failure of Enron and other evidence of financial reporting irregularities. Many of these irregularities involved restatement of financial statements due to error. During the last several years, numerous articles in the accounting literature and accounting press have chronicled such restatements and the often associated change in auditor. This paper analyzes restatements due to error and auditor changes made by Fortune 500 companies during 2001 and 2002 in order to assess whether restatements due to error lowered or raised income and whether companies with income-decreasing errors showed a greater …
Communicating Internal Control Related Matters Identified In An Audit; Statement On Auditing Standards, 115, American Institute Of Certified Public Accountants. Auditing Standards Board
Communicating Internal Control Related Matters Identified In An Audit; Statement On Auditing Standards, 115, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Analytical Procedures, With Conforming Changes As Of March 1, 2008; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force
Analytical Procedures, With Conforming Changes As Of March 1, 2008; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Analytical Procedures, With Conforming Changes As Of May 1, 2007; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force
Analytical Procedures, With Conforming Changes As Of May 1, 2007; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Communicating Internal Control Related Matters Identified In An Audit; Statement On Auditing Standards, 112, American Institute Of Certified Public Accountants. Auditing Standards Boaard
Communicating Internal Control Related Matters Identified In An Audit; Statement On Auditing Standards, 112, American Institute Of Certified Public Accountants. Auditing Standards Boaard
Statements on Auditing Standards
No abstract provided.
Analytical Procedures, With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force
Analytical Procedures, With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Assessing And Responding To Audit Risk In A Financial Statement Audit; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Risk Assessment Audit Guide Task Force
Assessing And Responding To Audit Risk In A Financial Statement Audit; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Risk Assessment Audit Guide Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Understanding Sas No. 112 And Evaluating Control Deficiencies : A Companion To Sas No. 112, Communicating Internal Control Related Matters Identified In An Audit; Audit Risk Alerts, Ahava Goldman
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Internal Control Over Financial Reporting - Guidance For Smaller Public Companies, Volume Iii : Evaluation Tools, Committee Of Sponsoring Organizations Of The Treadway Commission
Internal Control Over Financial Reporting - Guidance For Smaller Public Companies, Volume Iii : Evaluation Tools, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Internal Control Over Financial Reporting - Guidance For Smaller Public Companies, Volume I : Executive Summary, Committee Of Sponsoring Organizations Of The Treadway Commission
Internal Control Over Financial Reporting - Guidance For Smaller Public Companies, Volume I : Executive Summary, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Internal Control Over Financial Reporting - Guidance For Smaller Public Companies, Volume Ii : Guidance, Committee Of Sponsoring Organizations Of The Treadway Commission
Internal Control Over Financial Reporting - Guidance For Smaller Public Companies, Volume Ii : Guidance, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill
Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill
Guides, Handbooks and Manuals
No abstract provided.
Analytical Procedures, With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force
Analytical Procedures, With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Analytical Procedures, With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force
Analytical Procedures, With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill
Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill
Guides, Handbooks and Manuals
No abstract provided.
Proposed Statement On Auditing Standards: Communication Of Internal Control Related Matters Noted In An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 2003, March 18, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards: Communication Of Internal Control Related Matters Noted In An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 2003, March 18, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Proposed Statement On Standards For Accounting And Review Services : Standards For Accounting And Review Services;Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2003, Dec. 11, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Standards For Accounting And Review Services;Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2003, Dec. 11, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
The attached is an exposure draft of a proposed Statement on Standards for Accounting and Review Services (SSARS) entitled Standards for Accounting and Review Services. The proposed Statement will establish a SSARS hierarchy. The proposed Statement will be beneficial to practitioners by making them aware of the appropriate literature and the various publications' standing in the SSARS hierarchy. In addition, the Statement addresses a technical correction to SSARS No. 2, Reporting on Comparative Financial Statements (AICPA, Professional Standards, vol. 2, AR sec. 200). SSARS currently provide guidance to be followed when the financial statements of a prior period have been …
Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill
Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill
Guides, Handbooks and Manuals
No abstract provided.
Analytical Procedures, New Edition As Of June 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force
Analytical Procedures, New Edition As Of June 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill
Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill
Guides, Handbooks and Manuals
No abstract provided.