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Audit Committee Composition And Effectiveness: A Review Of Post-Sox Literature, Mahfuja Malik
Audit Committee Composition And Effectiveness: A Review Of Post-Sox Literature, Mahfuja Malik
WCBT Faculty Publications
The Sarbanes–Oxley act (SOX) was enacted to strengthen corporate governance practices in the United States; since SOX enactment, the audit committee has received increasing emphasis in accounting research. The main objective of this study is to review and synthesize the growing volume of audit committee literature in the post-SOX era. While summarizing the post-SOX literature, this study also focuses on selected pre-SOX studies to compare the research issues and findings of pre- and post-SOX literature and to show how governance reforms shape the literature’s domain. The extant audit committee literature reflects an enormous body of knowledge. Pre-SOX literature documents that …
Domestic Violence Victims - An Examination Of Advocates' Experiences And Impact On Services, Tanya M. Grant
Domestic Violence Victims - An Examination Of Advocates' Experiences And Impact On Services, Tanya M. Grant
Criminal Justice Faculty Publications
This qualitative study examines advocates’ phenomenological experiences with victims of domestic violence, specifically whether advocates’ personal biases impede the delivery of services to victims. Agencies and shelters in the communities that serve victims of domestic violence are an invaluable resource; however, if advocates are not providing appropriate services, victims can often find themselves in a more traumatic state. Ten domestic violence advocates throughout the State of Connecticut were interviewed and asked a series of questions pertaining directly to their day-to-day roles. The study also examined their attitudes about domestic violence, their perceptions of the work they do, and whether or …
Corporate Revenue Miscalculations & The Impact On Stakeholders, Karen Cascini, Alan L. Delfavero, Ryan Bezner
Corporate Revenue Miscalculations & The Impact On Stakeholders, Karen Cascini, Alan L. Delfavero, Ryan Bezner
WCBT Faculty Publications
Corporate earnings restatements are regarded as one of the most significant issues in accounting today. While there are various factors that can influence profitability, revenue is the key contributor to a business’ net income. During the 2000s, a multitude of domestic and multinational corporations faced significant issues with their revenue recognition practices. Although the investing public might regard any revenue restatement as laden with possible fraud, this is not always the case. Multinational firms face dual accounting systems, such as U.S. Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). Currently, similarities and differences between the accounting systems …