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Full-Text Articles in Business

Internal Audit Policy Statement, American Institute Of Certified Public Accountants. Internal Audit Division, Jerry Cicalese Jan 2020

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 Jan 2010

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 Jan 2010

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 Jan 2009

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 Jan 2009

Quality Assurance In Auditing: A Recent Development In Professional Practice, Joseph Femi Adebisi Phd

Joseph Femi Adebisi PhD

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 Jan 2009

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.


Coso Internal Control - Integrated Framework: Guidance On Monitoring Internal Control Systems, Volume 1: Guidance, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 2009

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.


Compilation And Review Engagements; Statement On Standards For Accounting And Review Services 19, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 2009

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 Jan 2009

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.


Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tracy Coenen Jan 2009

Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tracy Coenen

Guides, Handbooks and Manuals

No abstract provided.


An Analysis Of Restatements Due To Errors And Auditor Changes By Fortune 500 Companies, James H. Thompson, Timothy L. Mccoy Jan 2008

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 Jan 2008

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 Jan 2008

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 Jan 2007

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.


Internal Control Over Financial Reporting - Guidance For Smaller Public Companies, Volume I : Executive Summary, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 2006

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 Iii : Evaluation Tools, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 2006

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 Ii : Guidance, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 2006

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.


Communicating Internal Control Related Matters Identified In An Audit; Statement On Auditing Standards, 112, American Institute Of Certified Public Accountants. Auditing Standards Boaard Jan 2006

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 Jan 2006

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 Jan 2006

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 Jan 2006

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.


Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill Jan 2006

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 Jan 2005

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 Jan 2004

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 Jan 2004

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 Jan 2003

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 Jan 2003

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 Jan 2003

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 Jan 2001

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.


Practice Alert No. 2001-2; Audit Considerations In Times Of Economic Uncertainty, American Institute Of Certified Public Accountants (Aicpa) Jan 2001

Practice Alert No. 2001-2; Audit Considerations In Times Of Economic Uncertainty, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.