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Articles 9781 - 9810 of 40108

Full-Text Articles in Accounting

Independence Compliance : Checklists And Tools For Complying With Aicpa And Gao Independence Requirements, Catherine R. Allen, Karin Glupe, Robert Durak, American Institute Of Certified Public Accountants Jan 2009

Independence Compliance : Checklists And Tools For Complying With Aicpa And Gao Independence Requirements, Catherine R. Allen, Karin Glupe, Robert Durak, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Guide To Investigating Business Fraud, Ernst & Young, Ruby Sharma, Michael H. Sherrod, Richard Corgel, Steven J. Kuzma Jan 2009

Guide To Investigating Business Fraud, Ernst & Young, Ruby Sharma, Michael H. Sherrod, Richard Corgel, Steven J. Kuzma

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Technical Practice Aids As Of June 1, 2009, Volume 1, American Institute Of Certified Public Accountants Jan 2009

Aicpa Technical Practice Aids As Of June 1, 2009, Volume 1, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Technical Practice Aids As Of June 1, 2009, Volume 2, American Institute Of Certified Public Accountants Jan 2009

Aicpa Technical Practice Aids As Of June 1, 2009, Volume 2, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Audit And Accounting Manual As Of June 1, 2009 : Nonauthoritative Technical Practice Aid, American Institute Of Certified Public Accountants Jan 2009

Aicpa Audit And Accounting Manual As Of June 1, 2009 : Nonauthoritative Technical Practice Aid, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Independence Compliance : Checklists And Tools For Complying With Aicpa, Sec, And Pcaob Independence Requirements, Dennis W. Ridge, American Institute Of Certified Public Accountants Jan 2009

Independence Compliance : Checklists And Tools For Complying With Aicpa, Sec, And Pcaob Independence Requirements, Dennis W. Ridge, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Forensic Accounting For Divorce Engagements : A Practical Guide, Ezra Huber, Donald A. Glenn Jan 2009

Forensic Accounting For Divorce Engagements : A Practical Guide, Ezra Huber, Donald A. Glenn

Guides, Handbooks and Manuals

No abstract provided.


Guide To Financial Decisions : Implementing An End-Of-Life Plan, American Institute Of Certified Public Accountants. Personal Financial Planning Division, 360 Degrees Of Financial Literacy Jan 2009

Guide To Financial Decisions : Implementing An End-Of-Life Plan, American Institute Of Certified Public Accountants. Personal Financial Planning Division, 360 Degrees Of Financial Literacy

Guides, Handbooks and Manuals

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.


Characteristics And Skills Of The Forensic Accountant, Charles Davis, Ramona Farrell, Suzanne Ogilby Jan 2009

Characteristics And Skills Of The Forensic Accountant, Charles Davis, Ramona Farrell, Suzanne Ogilby

Guides, Handbooks and Manuals

No abstract provided.


Introduction To Civil Litigation Services; Special Report 09-1, American Institute Of Certified Public Accountants. Forensic And Valuation Services Section Jan 2009

Introduction To Civil Litigation Services; Special Report 09-1, American Institute Of Certified Public Accountants. Forensic And Valuation Services Section

Guides, Handbooks and Manuals

No abstract provided.


An Examination Of The Use Of The Board Balanced Scorecard By Large Public Corporations, Qianhua L. Ling, Don E. Giacomino, Michael D. Browne, Michael D. Akers Jan 2009

An Examination Of The Use Of The Board Balanced Scorecard By Large Public Corporations, Qianhua L. Ling, Don E. Giacomino, Michael D. Browne, Michael D. Akers

Accounting Faculty Research and Publications

While the Balanced Scorecard (BSC) developed by Norton and Kaplan has gained global prominence as a management tool and there is qualitative accounting literature that discusses the benefits of the Board BSC, there is limited empirical evidence that examines the use of the Board BSC. We surveyed Chairs of large public companies to determine the extent to which they use the Board BSC and the reasons why. Our findings suggest that the Board BSC is currently not a widely used technique by Boards of Directors. We also found that the Sarbanes-Oxley Act of 2002 wasn't an influencing factor for those …


Not-For-Profit Entities With Conforming Changes As Of March 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee Jan 2009

Not-For-Profit Entities With Conforming Changes As Of March 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Current Economic Crisis: Accounting Issues And Risks For Financial Management And Reporting - 2009; Financial Reporting Alert, American Institute Of Certified Public Accountants Jan 2009

Current Economic Crisis: Accounting Issues And Risks For Financial Management And Reporting - 2009; Financial Reporting Alert, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Evaluating Earnings Management With Derivatives And The Use Of Accounting Accruals: A Quasi Experimental Approach, Margot S. Geagon Jan 2009

Evaluating Earnings Management With Derivatives And The Use Of Accounting Accruals: A Quasi Experimental Approach, Margot S. Geagon

Walden Dissertations and Doctoral Studies

Most companies listed on the S&P 500 index have reported smoothed earnings since the 1990s inspiring questions from regulators about the accuracy of financial statements. In 1998, the Financial Accounting Standards Board issued SFAS No. 133 (Accounting for Derivative Instruments and Hedging Activities) to establish accounting and reporting standards for derivative instruments. In 2002, the Sarbanes-Oxley Act (SOX) was issued to eradicate earnings management activities and improve transparency in financial reporting. Although many studies have been conducted to evaluate changes in reporting requirements, much less is known about the effectiveness of these regulations on earning smoothing with discretionary accruals (DA) …


Auditing Standards Board (Asb) Meeting, October 26-30, 2009,Phoenix, Az, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2009

Auditing Standards Board (Asb) Meeting, October 26-30, 2009,Phoenix, Az, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Performing Agreed-Upon Procedures Engagements That Address The Completeness, Accuracy, Or Consistency Of Xbrl-Tagged Data; Statement Of Position 09-1, American Institute Of Certified Public Accountants. Xbrl Assurance Task Force Jan 2009

Performing Agreed-Upon Procedures Engagements That Address The Completeness, Accuracy, Or Consistency Of Xbrl-Tagged Data; Statement Of Position 09-1, American Institute Of Certified Public Accountants. Xbrl Assurance Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards: Consideration Of Laws And Regulations In An Audit Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants) 2009, January 30, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2009

Proposed Statement On Auditing Standards: Consideration Of Laws And Regulations In An Audit Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants) 2009, January 30, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards: Consideration Of Laws And Regulations In An Audit Of Financial Statements, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2009

Comment Letters On Proposed Statement On Auditing Standards: Consideration Of Laws And Regulations In An Audit Of Financial Statements, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

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.


White Paper: Navigating Through The Revised Aicpa Standards For Performing And Reporting On Peer Reviews And Related Interpretations, Effective For Peer Reivew Commencing On Or After January 1, 2009, June 16, 2008, American Institute Of Certified Public Accountants (Aicpa) Jan 2009

White Paper: Navigating Through The Revised Aicpa Standards For Performing And Reporting On Peer Reviews And Related Interpretations, Effective For Peer Reivew Commencing On Or After January 1, 2009, June 16, 2008, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards: Code Of Professional Conduct And Bylaws As Of June 1, 2009, American Institute Of Certified Public Accountants (Aicpa) Jan 2009

Aicpa Professional Standards: Code Of Professional Conduct And Bylaws As Of June 1, 2009, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards As Of June 1, 2009, Volume 2: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Quality Control, Peer Review, Tax Services, Personal Financial Plannning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa) Jan 2009

Aicpa Professional Standards As Of June 1, 2009, Volume 2: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Quality Control, Peer Review, Tax Services, Personal Financial Plannning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Auditing Derivative Instruments, Hedging Activities, And Investments In Securities, With Conforming Changes As Of August 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Financial Instruments Task Force Jan 2009

Auditing Derivative Instruments, Hedging Activities, And Investments In Securities, With Conforming Changes As Of August 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Financial Instruments Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Auditing Revenue In Certain Industries, With Conforming Changes As Of April 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Auditing Revenue Steering Task Force Jan 2009

Auditing Revenue In Certain Industries, With Conforming Changes As Of April 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Auditing Revenue Steering Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Brokers And Dealers In Securities With Conforming Changes As Of August 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee Jan 2009

Brokers And Dealers In Securities With Conforming Changes As Of August 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, With Conforming Changes As Of June 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Guides Combination Task Force Jan 2009

Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, With Conforming Changes As Of June 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Guides Combination Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Health Care Entities With Conforming Changes As Of May 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Health Care Committee Jan 2009

Health Care Entities With Conforming Changes As Of May 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Health Care Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Life And Health Insurance Entities, With Conforming Changes As Of May 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Life Insurance Audit Guide Task Force Jan 2009

Life And Health Insurance Entities, With Conforming Changes As Of May 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Life Insurance Audit Guide Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Property And Liability Insurance Entities With Conforming Changes As Of June 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Property And Liability Insurance Companies Task Force Jan 2009

Property And Liability Insurance Entities With Conforming Changes As Of June 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Property And Liability Insurance Companies Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.