Accounting Commons^™

Preventing Fraudulent Financial Reporting, Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson

Faculty Articles

Provides information on a study conducted by the Committee of Sponsoring Organizations regarding the detection and prevention of financial fraud. Discussion on the nature of financial frauds; Characteristics of unreliable financial reporting; Views on the role of auditing firms in the prevention of fraud.

Using Computer Generated Assignments To Enhance Learning, Themin Suwardy

Research Collection School Of Accountancy

The assignment generator is a unique way of offering intellectual stimulation to students by providing them with different assignment data sets based on the same assignment specification. Due to the nature of first year accounting subjects, it is important to give students a major assignment that encompasses the full accounting cycle from journalising transactions through to preparing financial statements. Unfortunately, if all students have the same assignment specifications, the assignment is highly duplicable and the process may be seen to encourage cheating. The assignment generator provides unique assignments for each student and thus is one way of addressing the potential …

Practicing Cpa, Vol. 24 No. 10, December 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Journal Of Actuarial Practice, Volume 8, Nos. 1 And 2 (2000) -- Masthead & Contents, Colin Ramsay , Editor

Journal of Actuarial Practice (1993-2006)

Contents

Editorial Policy: Topics suitable for this journal include AIDS, annuity products, asset-liability matching, cash-flow testing, casualty rate making, credibility theory, credit insurance, disability insurance, expense analysis, experience studies, FASB issues, financial reporting, group insurance, health insurance, individual risk taking, insurance regulations, international issues, investments, liability insurance, loss reserves, marketing, pensions, pricing issues, product development, reinsurance, reserving issues, risk-based capital, risk theory, social insurance, solvency issues, taxation, valuation issues, and workers' compensation

Review Process

Editor - Colin Ramsay, University of Nebraska

Associate Editors: Robert Brown, University of Waterloo ○ Cecil Bykerk, Mutual of Omaha ○ Ruy Cardoso, …

Members In Large Public Accounting Firms, November 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Planner, Volume 15, Number 4, November-December 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Business And Industry, November 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Government, November 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Medium Public Accounting Firms, November 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Small Local Public Accounting Firms, November 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Infotech Update, Volume 9, Number 6, November/December 2000, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.

Practicing Cpa, Vol. 24 No. 9, November 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Annual Members Meeting, October 24, 2000, Las Vegas, Nevada, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Fall Meeting Of Council, October 23-24, 2000, Volume 1, Venetian Resort Hotel Casino, Las Vegas, Nevada, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Fall Meeting Of Council, October 23-24, 2000, Volume 2, Venetian Resort Hotel Casino, Las Vegas, Nevada, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Fall Meeting Of Council, Minutes Of Meeting, October 23 - 24, 2000, Las Vegas, Nevada, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Structure Of Organizations For Production Of Public And Privare Goods, Shyam Sunder

Shyam Sunder

No abstract provided.

Practice Alert 2000-4: Quarterly Review Procedures For Public Companies; Members In Public Accounting Firms, October 20009, American Institute Of Certified Public Accountants. Professional Issues Task Force

Newsletters

No abstract provided.

Memorial: The Lost Giant In Japan, Kyojiro Someya (1923-2000); Lost Giant In Japan, Kyojiro Someya (1923-2000), Hideki Murai, Susumu Saito, Yoshiro Kimizuka

Accounting Historians Notebook

Kyojiro Someya, Professor emeritus of Waseda University, died suddenly before dawn on January 3, 2000, as he neared the age of 77. He had completed the correction of proofs of his last book, Accounting and Management of Cash Flow, on the day before, but to our regret could not write the preface. His academic achievements were his brilliant activities at home and abroad and his publication of over 90 books, including 24 coauthored, and more than 200 papers.

Practicing Cpa, Vol. 24 No. 8, October 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Business And Industry, October 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Government, October 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Medium Public Accounting Firms, October 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Small Local Public Accounting Firms, October 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Client Tax Letter, October/November/December 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

8th World Congress Of Accounting Historians, Madrid, Spain, July 19-21, 2000, Academy Of Accounting Historians

Accounting Historians Notebook

The 8th World Congress of Accounting Historians met in Madrid, Spain, July 19-21, 2000, on the social science Campus of the Universidad Carlos III de Madrid. Accounting history as old as humanity itself has been enhanced with new subjects, new fields of interest, and new approaches. However, a variety of interests and new possibilities bring a little confusion and disorder. As a result, it is clear that the 8th World Congress of Accounting Historians is an essential event especially at the end of second millennium. Approximately 200 accounting historians representing 24 countries came to this academic event.

President's Message [2000, Vol. 23, No. 2], Kathleen E. Sinning

Accounting Historians Notebook

No abstract provided.

Academy Of Accounting Historians 2000-2001 Functions, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

A.C. Littleton: Anecdotes Of An Accounting Legend, Lorraine Gilbert

Accounting Historians Notebook

The purpose of this paper is to provide greater insights of A. C. Littleton as a person through anecdotes collected from selected interviews. In general, an interview is a conversation that has a structure and a purpose and therefore becomes a careful questioning and listening strategy with the objective of obtaining thoroughly tested knowledge. Thus, in interviewing various individuals who had in some capacity known Littleton, a picture of Littleton that was as real as possible was created. The interviews used in this paper are from individuals who were former students or colleagues at the University of Illinois, as well …

News And Notes [2000, Vol. 23, No. 2]; What Do You Think?; Fleischman And Tyson Edit Us Accounting, History And Historiography; John Richard Edwards Edits Book; Academy Receives Rare Collection Of Auditing Books; Academy Of Accounting Historians. Strategic Action Committee; 2002 Research Conference Plans Changed, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.