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Full-Text Articles in Business

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 …


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 …


Financial Information Resources For Special Librarians, Di Su Apr 2000

Financial Information Resources For Special Librarians, Di Su

Publications and Research

Speed has always been a competitive factor and corporate asset in business world. The growth of the Internet has created an equal opportunity for information service professionals in both big and small companies to improve their efficiency. The prominent advantages of Web source are currency, accessibility, and thus, the speed. You are provided with instant updates on issues like rules, official statements, interpretations, statistics, etc., and these documents can be accessed twenty-four hours a day, seven days a week. There are so many valuable Web sites on the Internet that it is impossible to include them all in this article, …


Chairman's View: Why Do We Concentrate On Rutabagas?, Donald S. Perkins Jan 1980

Chairman's View: Why Do We Concentrate On Rutabagas?, Donald S. Perkins

Touche Ross Publications

Illustrations not included in Web version


Internal Control, Geddings P. Barber Jan 1974

Internal Control, Geddings P. Barber

Haskins and Sells Publications

No abstract provided.


Internal Control And Auditing In Small Banks, Thomas Y. Hartley Jan 1974

Internal Control And Auditing In Small Banks, Thomas Y. Hartley

Haskins and Sells Publications

No abstract provided.


Reports On Internal Control Based On Criteria Established By Governmental Agencies; Statement On Auditing Procedure, No. 52, American Institute Of Accountants. Committee On Auditing Procedure Jan 1972

Reports On Internal Control Based On Criteria Established By Governmental Agencies; Statement On Auditing Procedure, No. 52, American Institute Of Accountants. Committee On Auditing Procedure

American Institute of Accountants

committee members are: article


Effectively Controlled Organization, Lawrence L. Leonard Jan 1972

Effectively Controlled Organization, Lawrence L. Leonard

Haskins and Sells Publications

No abstract provided.


Auditor's Study And Evaluation Of Internal Control (Supersedes Chapter 5 Of Statement On Auditing Procedure No. 33); Statement On Auditing Procedure, No. 54, American Institute Of Accountants. Committee On Auditing Procedure Jan 1972

Auditor's Study And Evaluation Of Internal Control (Supersedes Chapter 5 Of Statement On Auditing Procedure No. 33); Statement On Auditing Procedure, No. 54, American Institute Of Accountants. Committee On Auditing Procedure

American Institute of Accountants

committee members are: article


Internal Auditor's Role In Developing Edp Systems, Donald L. Morchower Jan 1972

Internal Auditor's Role In Developing Edp Systems, Donald L. Morchower

Haskins and Sells Publications

No abstract provided.


Reports On Internal Control; Statement On Auditing Procedure, No. 49, American Institute Of Accountants. Committee On Auditing Procedure Jan 1971

Reports On Internal Control; Statement On Auditing Procedure, No. 49, American Institute Of Accountants. Committee On Auditing Procedure

American Institute of Accountants

committee members are: article


Conceptual Aspects Of Internal Control Evaluation, Kenneth W. Stringer Jan 1970

Conceptual Aspects Of Internal Control Evaluation, Kenneth W. Stringer

Haskins and Sells Publications

No abstract provided.


Office Systems And Procedures, E. William Sevetson Jan 1965

Office Systems And Procedures, E. William Sevetson

Haskins and Sells Publications

No abstract provided.


Internal Control In Electronic Accounting Systems, Haskins & Sells Jan 1965

Internal Control In Electronic Accounting Systems, Haskins & Sells

Haskins and Sells Publications

Originally published by: Haskins & Sells;


Internal Auditing -- A Constructive Management Control Function, E. Frederick Halstead Jan 1963

Internal Auditing -- A Constructive Management Control Function, E. Frederick Halstead

Haskins and Sells Publications

No abstract provided.


Built-In And Programmed Machine Controls, Vito Petruzzelli Jan 1963

Built-In And Programmed Machine Controls, Vito Petruzzelli

Haskins and Sells Publications

No abstract provided.


Reliance Of Independent Public Acountants On The Work Of The Internal Auditor, Frank H. Tiedemann Jan 1962

Reliance Of Independent Public Acountants On The Work Of The Internal Auditor, Frank H. Tiedemann

Haskins and Sells Publications

No abstract provided.


Internal Control In Automated Data Processing, Mason E. Nolan Jan 1961

Internal Control In Automated Data Processing, Mason E. Nolan

Haskins and Sells Publications

No abstract provided.


Internal Control, Curtis H. Cadenhead Jan 1960

Internal Control, Curtis H. Cadenhead

Haskins and Sells Publications

No abstract provided.


Scope Of The Independent Auditor's Review Of Internal Control; Statements On Auditing Procedure, No. 29, American Institute Of Accountants. Committee On Auditing Procedure Jan 1958

Scope Of The Independent Auditor's Review Of Internal Control; Statements On Auditing Procedure, No. 29, American Institute Of Accountants. Committee On Auditing Procedure

American Institute of Accountants

committee members are: article


Electronic Data Processing -- Programming For The Internal Auditor, Virgil F. Blank Jan 1958

Electronic Data Processing -- Programming For The Internal Auditor, Virgil F. Blank

Haskins and Sells Publications

No abstract provided.


Public Accountant Looks At Internal Auditing, Richard H. Grosse Jan 1957

Public Accountant Looks At Internal Auditing, Richard H. Grosse

Haskins and Sells Publications

No abstract provided.


Internal Control -- Whose Responsibility?, Virgil F. Blank Jan 1957

Internal Control -- Whose Responsibility?, Virgil F. Blank

Haskins and Sells Publications

No abstract provided.


Increasing Significance Of Internal Control, Jabob H. Imig Jan 1957

Increasing Significance Of Internal Control, Jabob H. Imig

Haskins and Sells Publications

No abstract provided.


Auditing And Internal Control, Weldon Powell Jan 1956

Auditing And Internal Control, Weldon Powell

Haskins and Sells Publications

No abstract provided.


Internal Control, Richard H. Grosse Jan 1956

Internal Control, Richard H. Grosse

Haskins and Sells Publications

No abstract provided.


Internal Audit Control In A Moderate Sized Business, Archibald Frederick Wagner Jan 1929

Internal Audit Control In A Moderate Sized Business, Archibald Frederick Wagner

Haskins and Sells Publications

No abstract provided.


Auditing Liabilities, Anonymous Jan 1922

Auditing Liabilities, Anonymous

Haskins and Sells Publications

No abstract provided.