Accounting and auditing subtopic
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Articles
1-86 out of 86 article(s)
| Title |
Author |
Type |
Date |
Words |
| DOL Provides Relief To 403(b) Plans From Form 5500 Reporting Requirements. |
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Law overview |
Sep 14, 2009 |
1076 |
| Better understanding the financial statement audit. |
Gauthier, Stephen J. |
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Jun 1, 2009 |
2285 |
| Loan covenants tighten up. |
Lamoreaux, Matthew G. |
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May 1, 2009 |
640 |
| Analyzing the effectiveness of red flags to detect fraudulent reporting. |
Moyes, Glen D.; Shao, Lawrence P.; Newsome, Michael |
Report |
Jan 1, 2009 |
4610 |
| Forecasting post-combination earnings: FASB 141(R) can have a dramatic effect on future income statements. |
Devine, Michael S. |
|
Dec 1, 2008 |
2755 |
| Refocusing on reliability: new thinking for compilations and reviews. |
DeZoort, F. Todd; Morgan, David K.; Ratcliffe, Thomas A.; Taylor, Mark H. |
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Oct 1, 2008 |
1777 |
| Although investors are less confident in U.S. capital markets than they were a year ago, 70% or more continue to voice confidence in the markets and U.S. companies in general, as well as in audited financial statements, according to the Center for Audit Quality's second annual survey of investors. |
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Oct 1, 2008 |
388 |
| Better evidence gathering: adopting best practices can improve audit confirmation response rates. |
McConnell, Donald K., Jr.; Schweiger, Charles H. |
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Apr 1, 2008 |
2364 |
| Statement on Standards for Accounting and Review Services No. 15 - elimination of certain references to statements on auditing standards and incorporation of appropriate guidance into statements on standards for accounting and review services. |
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Oct 1, 2007 |
13663 |
| The SOFT approach to auditing: the PCAOB's AS5 presents an opportunity for internal auditors to rebalance their workload and truly add value to the organization. |
Goldberg, Daniel |
|
Aug 1, 2007 |
1121 |
| Second Circuit Holds That Mere Auditor "Review" Of Quarterly Financials Will Not Give Rise To Liability Under The Federal Securities Laws. |
Raylesberg, Alan |
|
Apr 2, 2007 |
1025 |
| Former SEC chair leads internal control discussion. |
Barlas, Stephen |
|
Dec 1, 2005 |
615 |
| A narrow view of controls. |
Buonocore, Matthew |
|
Dec 1, 2005 |
465 |
| "Equivalence" Of US GAAP With IAS/IFRS? - Major Issues For US Companies Issuing Securities In The EU. |
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Jun 1, 2005 |
2682 |
| The new importance of materiality: CPAs can use this familiar concept to identify key control exceptions. |
Vorhies, James Brady |
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May 1, 2005 |
2804 |
| An update on review engagements: SSARS no. 10 amends the guidance covering reviews of financial statements. |
Madray, J. Russell |
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Aug 1, 2004 |
3190 |
| State of the restatements. |
|
Brief Article |
May 1, 2004 |
74 |
| The importance of being earnest: new laws hold top executives directly responsible for making an earnest effort to prevent fraud and ensure that financial disclosures are complete and accurate. |
Silverstone, Howard |
|
Feb 1, 2004 |
2720 |
| Fighting financial reporting fraud. |
Green, Scott |
|
Dec 1, 2003 |
3492 |
| Materiality considerations: audits of government financial statements just got more complex. |
Whittington, Ray |
|
Nov 1, 2003 |
3361 |
| PCAOB issues internal control standards ED. |
Heffes, Ellen M. |
Brief Article |
Nov 1, 2003 |
149 |
| The drive for more transparency: issuers that provide a wealth of data on collateral underpinning their securities are being rewarded with better pricing. There is growing appetite for such transparency in the asset-backed and mortgage-backed security markets. |
Myers, Ned |
|
Sep 1, 2003 |
1915 |
| MBA submits comment letter to FASB. |
|
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Sep 1, 2003 |
486 |
| Practice Alert issued on Journal Entries and Other Adjustments. (accounting & auditing news). |
|
Brief Article |
Jun 1, 2003 |
169 |
| Common Problem Areas in Financial Statements revisited. |
Kessler, Steven P. |
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Apr 1, 2003 |
2192 |
| Other Comprehensive Basis of Accounting methods: non-GAAP-based financial statements. |
Grice, John Stephen |
|
Apr 1, 2003 |
2379 |
| Fair-Value accounting. (AICPA News). |
|
Brief Article |
Mar 1, 2003 |
90 |
| SEC selects oversight board: The high price of human error ... Canadian governance falls short ... a recent dip in nonaudit services ... guide to managing stakeholder expectations. (Update). |
McElveen, M. |
|
Dec 1, 2002 |
342 |
| New realities of alliance partnering. . |
Kuglin, Fred A. |
Cover Story |
Dec 1, 2002 |
2887 |
| The right stuff: CFOs, auditors & audit committees reexamine their relationships. |
Ross, Sharon |
|
Oct 1, 2002 |
1947 |
| AICPA issues accounting, reporting rules for entities that Lend or Finance. (Accounting & auditing news). |
Garmong, Sydney |
Brief Article |
Feb 1, 2002 |
380 |
| Standard setters focus on performance reporting. (Highlights). |
|
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Dec 1, 2001 |
529 |
| Proposed Changes in Consolidations Policy: REDEFINING THE ENTITY -- AGAIN. |
STRAWSER, JOYCE A. |
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Oct 1, 2000 |
1776 |
| Impairment Write-Offs: Truth or Manipulation? |
Baker, Paul D.; Rue, Joseph C.; Volkan, Ara G. |
Statistical Data Included |
Jul 1, 2000 |
2405 |
| Accounting Implications of SOP 98-2 for Auditors. |
Pelfrey, Sandra |
|
May 1, 2000 |
2536 |
| PRICINGT PRODUCTS & SERVICES: AN ACCOUNTING PERSPECTIVE. |
Marshall, P. Douglas |
Statistical Data Included |
May 1, 2000 |
2829 |
| GASB overhauls reporting model. |
|
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Aug 1, 1999 |
439 |
| Considering the risk of fraud: understanding the auditor's new requirements. |
Reinstein, Alan; Coursen, Gregory A. |
|
Mar 1, 1999 |
2991 |
| Insurance and reinsurance without risk transfer. |
Hasnani, Raza |
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Mar 1, 1999 |
3000 |
| Acquisitions of in-process R&D. |
|
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Feb 1, 1999 |
709 |
| SAS #82: sword or shield? |
Madison, Roland L. |
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Jan 1, 1999 |
3706 |
| Not-for-profit financial and reporting: answers to frequently asked questions. |
Ratcliffe, Thomas A.; Grice, John Stephen, Sr. |
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Jan 1, 1999 |
3982 |
| Realistic expectations for audit committees. |
Barnette, Curtis H. |
|
Jan 1, 1999 |
2056 |
| Numerology for accountants. |
|
|
Nov 1, 1998 |
765 |
| SOP 97-2 may be modified. |
|
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Oct 1, 1998 |
475 |
| The power of cash flow ratios. |
Yamamura, Jeanne H. |
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Oct 1, 1998 |
5048 |
| Use of GAAP to compute the earnings and profits of controlled foreign corporations. |
|
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Sep 1, 1998 |
604 |
| Coping with NPO standards - it's not difficult. |
Jaenicke, Henry R. |
|
Sep 1, 1998 |
3393 |
| Accounting for small business environmental issues. |
Hethcox, Kathleen Blackburn; Riley, Richard A.; Williams, Jan R. |
|
Aug 1, 1998 |
1366 |
| Auditor's responsibilities for detection of fraud. |
Munter, Paul; Ratcliffe, Thomas A. |
|
Aug 1, 1998 |
3589 |
| SAS 21 is out. |
|
Brief Article |
Aug 1, 1998 |
184 |
| How to report a joint activity. |
Tanenbaum, Joel |
|
Aug 1, 1998 |
3053 |
| SSAE no. 8: the marketing issues. |
|
Brief Article |
Jul 1, 1998 |
340 |
| Credit union bill wins committee approval. |
|
Brief Article |
Jul 1, 1998 |
231 |
| Two new statements. |
|
Brief Article |
Jul 1, 1998 |
222 |
| New guide clarifies investments accounting. |
|
Brief Article |
Jul 1, 1998 |
190 |
| Simplified production method with HAR election is permitted if taxpayer's actual absorption ratio significantly exceeds HAR. |
Gibbs, Paul K. |
|
Jun 1, 1998 |
1249 |
| Some taxpayers may automatically change their method of accounting for inventory shrinkage. |
Gibbs, Paul K. |
|
Jun 1, 1998 |
1051 |
| Liability under securities law. |
Baliga, Wayne |
|
May 1, 1998 |
835 |
| How companies report income. |
Meeting, David T. |
|
May 1, 1998 |
4087 |
| Global auditing and accounting confusion. |
Gould, John D. |
|
Sep 1, 1997 |
1385 |
| FASAB issues MD&A proposal. |
|
Brief Article |
Apr 1, 1997 |
190 |
| Heralded fraud SAS released. |
|
Brief Article |
Feb 1, 1997 |
334 |
| What's next for the business reporting model? |
Fleming, Peter D. |
|
Dec 1, 1996 |
1408 |
| The warning signs of fraudulent financial reporting. |
Patton, James M. |
|
Oct 1, 1996 |
1453 |
| GASB amends statements on risk financing. |
|
Brief Article |
May 1, 1996 |
285 |
| Is a second income statement needed? |
Reither, Cheri L. |
|
Apr 1, 1996 |
2146 |
| Understanding the internal control structure for an audit. |
Cashell, James D. |
|
Jan 1, 1996 |
2752 |
| IASC moves closer to standardized segment reporting requirements. |
|
Brief Article |
May 1, 1995 |
207 |
| What the 1994 yellow book means for auditors. |
Koebele, Deborah A. |
|
Apr 1, 1995 |
5338 |
| Implications of computers in financial statement audits. |
Fleenor, William C. |
|
Apr 1, 1995 |
569 |
| FASB proposes delay in effective date of interpretation 40. |
|
Brief Article |
Dec 1, 1994 |
328 |
| AICPA issues guide ED on audits of broker-dealers. |
|
|
Oct 1, 1994 |
629 |
| When auditors use specialists. |
Summo, Jeanne M. |
|
Aug 1, 1994 |
1772 |
| An information highway in need of capital improvements. |
Jenkins, Edmund L. |
|
May 1, 1994 |
2638 |
| AICPA raises concerns about government yellow book proposal. |
|
|
Feb 1, 1994 |
543 |
| Perception vs. reality. |
Chenok, Philip B. |
|
Jan 1, 1994 |
1562 |
| Investor views of audit assurance: recent evidence of the expectation gap. |
Geiger, Marshall A. |
|
Jan 1, 1994 |
2627 |
| GASB 11 delayed indefinitely. |
|
Brief Article |
Sep 1, 1993 |
314 |
| Discovering your books are cooked strategies for handling a crisis. |
Singletary, Robert H. |
|
Jun 22, 1993 |
6001 |
| Reviews of financial statements - SAS 71 vs. SSARSs. |
Guy, Dan M. |
|
Mar 1, 1993 |
3319 |
| Analysis for decision making. |
Winicur, Barbara |
|
Feb 1, 1993 |
1204 |
| Implementing SAS no. 55 in a computer environment; strategies for addressing control risk in entities that use computers to process accounting transactions. |
Johnson, Raymond N. |
|
Aug 1, 1991 |
2490 |
| SAS no. 55 - help has arrived. |
Blanco-Best, Mimi |
|
Sep 1, 1990 |
1427 |
| Court maintains strict privity standard. |
|
|
Dec 1, 1989 |
352 |
| How does an auditor report under SAS No. 63 when SAS No. 55 hasn't been adopted? |
McNamee, Patrick |
|
Nov 1, 1989 |
617 |
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