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Articles 1 - 30 of 304
Full-Text Articles in Business
Client Size, Auditor Specialization And Fraudulent Financial Reporting, Joseph Carcello, Albert Nagy
Client Size, Auditor Specialization And Fraudulent Financial Reporting, Joseph Carcello, Albert Nagy
Albert Nagy
This study examines the effect that client size has on the relation between industry-specialist auditors and fraudulent financial reporting. Most of the major accounting firms have organized their audit practices along industry lines, reflecting a belief that industry specialization leads to higher quality audits. Furthermore, regulatory bodies and extant research suggests that larger clients have greater bargaining power and are more likely to be able to convince the auditor to acquiesce to aggressive accounting. Also, it may be more difficult for an auditor to possess industry expertise for larger clients who are likely to be more complex and operate in …
Audit Firm Tenure And Fraudulent Financial Reporting, Joseph Carcello, Albert Nagy
Audit Firm Tenure And Fraudulent Financial Reporting, Joseph Carcello, Albert Nagy
Albert Nagy
The Sarbanes-Oxley Act (2002) required the U.S. Comptroller General to study the potential effects of requiring mandatory audit firm rotation. The General Accounting Office (GAO) concludes in its recently released study of mandatory audit firm rotation that “mandatory audit firm rotation may not be the most efficient way to strengthen auditor independence” (GAO 2003, Highlights). However, the GAO also suggests that mandatory audit firm rotation could be necessary if the Sarbanes-Oxley Act's requirements do not lead to improved audit quality (GAO 2003, 5).We examine the relation between audit firm tenure and fraudulent financial reporting. Comparing firms cited for fraudulent reporting …
Aicpa Board/Council Briefing Synopsis Updated As Of December 29, 2004, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Board/Council Briefing Synopsis Updated As Of December 29, 2004, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
The Scarcity Of Women As Certified Public Accountants (Cpas), Precious Williams
The Scarcity Of Women As Certified Public Accountants (Cpas), Precious Williams
McCabe Thesis Collection
By researching different sources regarding the accounting profession, the research will give readers an in depth understanding of the shortage of women as Certified Public Accountants (CPAs). Some examples of jobs in the accounting profession are accounting professors, Certified Public Accountants (CPAs), Certified Managerial Accountants (CMA's) and business accountants. It takes plenty of time and determination to become a CPA and a CMA. Many women are apprehensive of the challenges involved in becoming an accountant. Women who have persevered can obtain a career in the accounting profession. This thesis is based on materials that show women as CPAs. It also …
Practicing Cpa, Vol. 28 No. 10, December 2004, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 28 No. 10, December 2004, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Uniform Cpa Examination Alert, December/January 2005, American Institute Of Certified Public Accountants (Aicpa)
Uniform Cpa Examination Alert, December/January 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, December 2004, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, December 2004, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
The Fraud Diamond: Considering The Four Elements Of Fraud, David T. Wolfe, Dana R. Hermanson
The Fraud Diamond: Considering The Four Elements Of Fraud, David T. Wolfe, Dana R. Hermanson
Faculty and Research Publications
Focuses on the use of the elements of the fraud diamond to prevent and detect accounting fraud. Essential traits for committing fraud; Steps in assessing fraud risk through the use of the fourth element of the diamond; Ways for auditors to prevent potential fraud.
Practicing Cpa, Vol. 28 No. 9, November 2004, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 28 No. 9, November 2004, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practice Alerts 2004-01: Illegal Acts; Members In Public Accounting Firms, November 2004, American Institute Of Certified Public Accountants. Professional Issues Task Force
Practice Alerts 2004-01: Illegal Acts; Members In Public Accounting Firms, November 2004, American Institute Of Certified Public Accountants. Professional Issues Task Force
Newsletters
No abstract provided.
Members In Large Public Accounting Firms, November 2004, American Institute Of Certified Public Accountants (Aicpa)
Members In Large Public Accounting Firms, November 2004, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Education, November 2004, American Institute Of Certified Public Accountants (Aicpa)
Members In Education, November 2004, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Planner, Volume 19, Number 6, November-December 2004, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 19, Number 6, November-December 2004, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Small Local Public Accounting Firms, November 2004, American Institute Of Certified Public Accountants (Aicpa)
Members In Small Local Public Accounting Firms, November 2004, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Infotech Update, Volume 13, Number 6 November/December 2004, American Institute Of Certified Public Accountants. Information Technology Section
Infotech Update, Volume 13, Number 6 November/December 2004, American Institute Of Certified Public Accountants. Information Technology Section
Newsletters
No abstract provided.
An Environmentally Enlightened Accounting, Jesse Dillard, Darrell Brown, Scott Marshall
An Environmentally Enlightened Accounting, Jesse Dillard, Darrell Brown, Scott Marshall
Business Faculty Publications and Presentations
Environmental stewardship must become a primary concern if management is to adequately fulfill its societal responsibilities. Management and accounting information systems must aggressively respond to these emerging requirements in order to support adequately the associated information needs as well as to design organizational systems that motivate and facilitate desired behavior. Our purpose here is to consider a framework useful for developing environmentally enlightening management and accounting information systems that take into account alternative environmental perspectives. The framework can be used to develop prototypes representing different levels of environmental enlightenment and, as such, can provide general guidance for moving collectives and …
Corporate Governance Ratings: Good Or Bad?, Dana R. Hermanson
Corporate Governance Ratings: Good Or Bad?, Dana R. Hermanson
Faculty and Research Publications
If something is important, eventually it gets measured. The last several years clearly have demonstrated that corporate governance is important, so it is no surprise that an industry has emerged to provide ratings of companies' corporate governance. There are several governance ratings providers, and three have been chosen that illustrate the types of rating systems currently in use: 1. Institutional Shareholder Services, 2. Corporate Library-Board Effectiveness Ratings, and 3. Governance Metrics International. For each service, the rating system's purpose, methodology, and criteria are presented. What is good about governance ratings? The ratings further promote the importance of good governance, and …
Install Your Own Wireless Network, William G. Heninger, Craig J. Lindstrom, Bryce H. Peterson, Marshall B. Romney
Install Your Own Wireless Network, William G. Heninger, Craig J. Lindstrom, Bryce H. Peterson, Marshall B. Romney
Faculty Publications
Would you like to access the Internet, your printer and your other computers, including laptops, without stringing wires throughout your office or home? The solution is a wireless local area network (WLAN) and we'll tell you how easy it is to install one yourself at a nominal cost. WLANs replace conventional wires with devices called wireless access points that plug into any electrical wall socket. WLAN hardware contains miniature transmitters and antennae that send and receive radio signals to and from your computers and other peripherals.
Annual Members Meeting, October 26, 2004, The Ritz-Carlton Hotel, Orlando, Florida, American Institute Of Certified Public Accountants (Aicpa)
Annual Members Meeting, October 26, 2004, The Ritz-Carlton Hotel, Orlando, Florida, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Fall Meeting Of Council, Minutes Of Meeting, October 25-26, 2004, Orlando, Florida, American Institute Of Certified Public Accountants (Aicpa)
Fall Meeting Of Council, Minutes Of Meeting, October 25-26, 2004, Orlando, Florida, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Fall Meeting Of Council, October 25-26, 2004, The Ritz-Carlton, Orlando, Florida, American Institute Of Certified Public Accountants (Aicpa)
Fall Meeting Of Council, October 25-26, 2004, The Ritz-Carlton, Orlando, Florida, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Message From President Dick Fleischman [2004, Vol. 27, No. 2]; Sanfilippo Silent Auction 2003, Academy Of Accounting Historians
Message From President Dick Fleischman [2004, Vol. 27, No. 2]; Sanfilippo Silent Auction 2003, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Academy Of Accounting Historians Upcoming Events; 2003-2004 Officers, Academy Of Accounting Historians
Academy Of Accounting Historians Upcoming Events; 2003-2004 Officers, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Recognized For Accounting History Education Innovation, Academy Of Accounting Historians
Recognized For Accounting History Education Innovation, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Obituaries; Remembrance Of Michael Chatfield; Recent Donors To Academy Of Accounting Historians Research Centers; Michael Chatfield; Antonie Van Seventer, Academy Of Accounting Historians
Obituaries; Remembrance Of Michael Chatfield; Recent Donors To Academy Of Accounting Historians Research Centers; Michael Chatfield; Antonie Van Seventer, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
St. Louis Exposition Of 1904 And The Accountants' Congress, Sept 26-28: Their History Revised For 2004, David A.R. Forrester
St. Louis Exposition Of 1904 And The Accountants' Congress, Sept 26-28: Their History Revised For 2004, David A.R. Forrester
Accounting Historians Notebook
This two-day congress of accountants was held in September, 1904 during the St. Louis International Exposition. The importance of the congress for the federation of certified accountants across the United States is here confirmed. But the opportunities and intellectual challenges exposed at St. Louis, as at earlier European expositions, featured little for these pragmatic practitioners. More seriously for those claiming that an international accounting congress series began at St. Louis, an examination of its planning, agenda and participation reveals an Anglo-Saxon bias which was natural for that time. This bias was countered only by one Dutch accountant who arrived late …
Academy Of Accounting Historians: Minutes For The Meeting Of The Officers, Trustees, Committee Chairs And Editors, Lexington, Kentucky, April 3, 2004; Minutes For The Meeting Of The Officers, Trustees, Committee Chairs And Editors, Lexington, Kentucky, April 3, 2004, Sandra T. Welch
Accounting Historians Notebook
No abstract provided.
Accounting Historians Notebook, 2004, Vol. 27, No. 2 (Ocotber) [Whole Issue]
Accounting Historians Notebook, 2004, Vol. 27, No. 2 (Ocotber) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Practicing Cpa, Vol. 28 No. 8, October 2004, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 28 No. 8, October 2004, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, October 2004, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, October 2004, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.