Printer Friendly

Browse Business enterprises topic

Accounting and auditing subtopic

Articles

1-161 out of 161 article(s)
Title Author Type Date Words
NJ comptroller, EDA chief decline to release names of companies scrutinized in tax break report. Perry, Jessica Feb 11, 2019 392
THE VALUE OF THE CSCA FOR A STRATEGIC CFO: The CSCA provides a strong framework for CFOs looking to fulfill the vital strategic role needed in today's business world. Lara, Mario Nov 1, 2018 1184
Private Company Accounting Standard: Survey of New York CPAs Finds Adoption Slow. Mastracchio, Nicholas J., Jr.; Lively, Heather M. Dec 1, 2017 2494
THE RELATIONSHIP BETWEEN FIRM CHARACTERISTICS AND VOLUNTARY INCLUSION OF EFFECTIVE INTERNAL CONTROLS STATEMENTS IN FRANCE: EMPIRICAL STUDY. McClain, Guy; Beldi, Adel Report Sep 22, 2017 5931
The Impact of Audit Committee and Its Characteristics on the Firms' Information Environment. Fakhari, Hossein; Pitenoei, Yasser Rezaei Report Jun 22, 2017 9720
FASB's new standard for classifying deferred taxes: an expedient solution. Jordan, Charles E. Jul 1, 2016 802
The role of accounting information systems in preventing the financial crises experienced in businesses. Ceran, Mehmet Burak; Gungor, Sadife; Konya, Sevilay Report Mar 1, 2016 3480
The past, present, and future of forensic accounting. Smith, G. Stevenson Mar 1, 2015 3332
The conceptual foundations regarding the preparation and presentation of the consolidated financial statements. Guni, Claudia Nicoleta; Munteanu, Victor Report Dec 1, 2014 3381
Unwanted attention. Sep 1, 2014 1067
2013 article index: the hot issues and the top of the agenda topics that Directors & Boards authors addressed during the past year. Jun 22, 2014 2883
A word from the president: 'integrated reporting has cropped up in conversations everywhere I've been'. Furber, Malcolm Column Jun 1, 2014 609
Impairment of long-lived assets: a comparison under the ASC and IFRS. Komissarov, Sergey; Kastantin, Joseph T.; Rick, Katherine May 1, 2014 4078
A new understanding in transnational audit regulation: exploring the state of relations between U.S. regulators and China. Solieri, Steven A. Apr 1, 2014 5678
The effect of FIN 48 on financial reporting: lessons from the first five years. Mynatt, Patricia; Schroeder, Richard; Wiggins, Casper Apr 1, 2014 4434
The effect of mandatory partner rotation on audit quality. Ionescu, Luminita Report Mar 1, 2014 2158
Private company. Schofield, Kirsten Jan 1, 2014 2733
Adequacy or inadequacy of accounting information in annual financial reports: methodological analysis. Soyode, A.; Ariyo, A. Report Jan 1, 2014 4089
Estimation and valuation in accounting. Ionescu, Cicilia; Georgescu, Floarea Report Jan 1, 2014 4790
Popular accounting history: evidence from post-Enron stories. Carnegie, Garry D.; Napier, Christopher J. Report Dec 1, 2013 7732
Government to revamp audit system. Brief article Nov 1, 2013 120
Determination and prioritization of auditor choice criteria by companies. Behzad, Latifian; Sadegh, Feizollahi; Alireza, Shirmohammadi Report Oct 1, 2013 3124
A new Era for going concern. Pinnell, Wayne Sep 1, 2013 1596
Twenty questions about using Delaware trusts. Karl, Peter A., III; Levin, Anne Marie Sep 1, 2013 4928
Sustainability: how CPAs can help save the earth. Kranacher, Mary-Jo Jul 1, 2013 641
Foreword. Swamy, M.R.K. Jul 1, 2013 2395
Strengthening defenses in the fight against fraud: Balancing Trust and Skepticism. Marks, Jonathan T. Jun 1, 2013 1421
Analyzing local and Global Fraud: an exploration of findings and recommendations. Smith, Ernest Patrick; Iacobelli, Darin V. Jun 1, 2013 1740
Proposed changes to lease accounting under FASB's exposure draft: implications and Preparatory Steps for Lessees. Riley, Mark E.; Shortridge, Rebecca Toppe Jun 1, 2013 3808
Quality control defects in smaller firms' PCAOB inspection reports: an updated analysis. Boyle, James F.; Boyle, Douglas M.; Hermanson, Dana R.; Houston, Richard W. Jun 1, 2013 4335
Embracing and integrating XBRL: internal benefits for companies that go beyond the requirements. Markelevich, Ariel; Riley, Tracey J. Jun 1, 2013 1979
2013 finance benchmarking report released. Westfall, Christopher May 1, 2013 366
Internal audit function preserved--for now. Barry, Joanne S. May 1, 2013 792
Accounting for the cost of unused capacity in an economic downturn: companies' responses to SFAS 151. Foster, Benjamin P.; Baxendale, Sidney J. May 1, 2013 4592
Monetary unit sampling: combining accounts for sampling to increase audit efficiency and effectiveness--when and how. Johnson, Gary G.; Mohsen, Ahmed Al Mar 22, 2013 3900
Looks of the books of Nigerian firms: fairness of inflation-adjusted accounting. Agundu, Prince Umor C.; Maxwell, Clinton O. Jan 1, 2013 4671
Multiple auditing standards intensify the dilemma of what to teach: diverging guidance presents challenges for educators. Mastracchio, Nicholas J., Jr.; Lively, Heather M. Oct 1, 2012 1842
Internal controls: that was then, this is now: COSO updates its 1992 classic internal control-integrated framework. Scott, Robert B. "Bob" Cover story Aug 1, 2012 1847
The balance sheet. Column Jul 1, 2012 2355
ENTERPRISES : CALL FOR STATUTORY JOINT AUDITS. May 24, 2012 474
Forensic investigation: the importance of accounting information systems. Bressler, Linda Dec 22, 2011 4375
Management accounting practices in the gulf cooperative countries. McLellan, John D.; Moustafa, Essam Dec 22, 2011 5712
I-9 compliance--employers beware. Movafaghi, Mona T. Aug 12, 2011 519
Accrual vs. cash accounting, explained. Jul 1, 2011 444
AUDITS : MEPS PRESS FOR MORE TRANSPARENCY AND COMPETITION. May 26, 2011 420
Transitioning to IFRS: planning considerations. Koehn, Jo Lynne; Klimek, Janice L. May 1, 2011 3103
Using XBRL global ledger to enhance the audit trail and internal control. Bizarro, Pascal A.; Garcia, Andy May 1, 2011 2912
How to prepare for an audit: here's what to do when the tax man pays a visit. Royal, Leslie E. Apr 1, 2011 498
Profit center accounting: theory and practice. Garber, Marshall Apr 1, 2011 4521
Management integrity: the Lynchpin of a GAAS audit. Love, Vincent J.; Manisero, Thomas R. Apr 1, 2011 2928
Switching from LIFO: strategies for change. Hughen, Linda; Livingstone, Jane R.; Upton, David Apr 1, 2011 2924
Implementing IFRS curriculum into accounting programs. Weiss, Jane M. Apr 1, 2011 1606
Lights out in Western Pacific as part of Earth Hour event (Full Text). Mar 26, 2011 1297
The keys to integrity and a sense of well-being for accounting professionals. Metzger, Lawrence Mar 1, 2011 2301
Estimating the fair value of investments in entities that calculate net value per share. Crane, Matthew; Dyson, Robert A. Mar 1, 2011 6007
Impact of management accounting on the performance and viability of public-private partnered projects in Nigeria. Ezirim, Chinedu B.; Amuzie, Edith A.; Emenyonu, Emmanuel N. Dec 22, 2010 9270
When it comes to fraud, it's better to be safe than sorry: the importance of a keen eye and the courage to speak up. Weinstein, Edward A. Column Dec 1, 2010 2264
Revenue recognition for cloud-based computing arrangements. Rashty, Josef; O'Shaughnessy, John Nov 1, 2010 3472
Becoming a more relational firm in the post--Sarbanes-Oxley era. Jelinek, Kate; Jelinek, Ronald Sep 1, 2010 2875
Enterprises may have to report exchange-rate loss for local deals under IFRS. Liu, Philip Brief article Jul 21, 2010 232
FINANCIAL SUPERVISION : PARLIAMENT PONDERS VOTE DESPITE ACCORD BEING "WEEKS AWAY". Conference news Jul 2, 2010 637
IFRS would escalate ethical challenges for accountants. Verschoor, Curtis C. Jul 1, 2010 1421
Business groups unhappy with new PCAOB proposed auditing standard. Jul 1, 2010 403
Are your account reconciliations accurate? Adler, Jeff May 1, 2010 2110
Assessment of internal auditing by audit committees. Schneider, Arnold May 1, 2010 3046
IFRS in the United States: Challenges and Opportunities. Gornik-Tomaszewski, Sylwia; Showerman, Steve Mar 22, 2010 6866
Fair value and business combinations. Dorata, Nina T.; Zaldivar, Ignacio Perez Mar 22, 2010 3744
Fair value audit guidance of public and non-public companies in response to the credit crisis. Fitzsimons, Adrian P.; Satenstein, Jeffrey L.; Silliman, Benjamin R. Mar 22, 2010 5151
Is standard costing still relevant? Evidence from Dubai. Marie, Attiea; Rao, Ananth; Cheffi, Walid; Louis, Rosmy Jean Jan 1, 2010 4870
Making stronger statements: cash flow and income. Wampler, Bruce; Smolinski, Harold C. (Carl); Vines, Timothy Oct 1, 2009 3774
Fair value twist: FASB'S new guidance on where on financial statements 'impaired securities' should be reported prompts a heated response. Lindorff, Dave May 1, 2009 1089
8(a) STARS gets clean bill of health. Brief article Apr 17, 2009 232
Old meets new: Chinese companies are blending some of their traditional techniques with some new ones from the West to achieve good working management accounting practices they can use. Lawson, Raef Apr 1, 2009 2931
2008 FISCAL YEAR REPORTS: ALL BAD NEWS It's sad when the only bright spot is foreclosure listings growth. Feb 9, 2009 5335
Incorporating IFRS into the accounting curriculum. Larson, Robert K.; Brady, Thomas J. Column Feb 1, 2009 1685
IFAC issues paper on standards setting. Brief article Feb 1, 2009 89
SEC clears XBRL filing requirement. Brief article Feb 1, 2009 227
A Six Sigma approach to internal audits. Aghili, Shaun Feb 1, 2009 3199
SEC Moves U.S. Closer to International Financial Reporting Standards. Heffes, Ellen M. Oct 1, 2008 1448
Fair value accounting: are you ready? Boyles, Jonathan Column Aug 1, 2008 2460
The obsolete notion of auditing information: boards today are fighting a new kind of war--an information integrity war--with antiquated concepts and tools much the same way the Polish cavalry met the German army in World War II. Nayar, Madhavan; Flamholtz, Eric G. Dec 22, 2007 1224
How can I jump, when I have no place to stand? Accounting to meet the needs of a changing market. Sale, Martha Lair Case study Nov 1, 2007 3503
Bookkeeping and accounting basics. Mar 1, 2007 886
Insuring the integrity of financial statements and the audit process. Kranacher, Mary-Jo Nov 1, 2006 714
Papers in the management accounting pillar: although it's hard for investors to calculate it reliably from a company's published accounts, operational gearing is a useful measure of risk. Steven, Grahame Sep 1, 2006 1332
Tools for SOX compliance. Osheroff, Mike Sep 1, 2006 602
Accounting at a crossroad: preserving an independent profession. Flegm, Eugene H. Dec 1, 2005 4854
Supply chain change imperatives. Croza, Mike Dec 1, 2005 1849
Implementing 123(R), uncertain tax positions and GAAP hierarchy. Heffes, Ellen M. Oct 1, 2005 1218
Is it time for more deregulation at the SEC? With a new chairman and a recent move to deregulate in one area, is it time to ask the SEC to consider a second (but much smaller) deregulatory action: eliminating the second phase of accelerated 10-K and 10-Q filings? Copenhafer, David Oct 1, 2005 1669
Billing is critical to a firm's survival. Yudkin, Robert Aug 1, 2005 5969
Quitting the guidance game: why are more CEOs keeping silent on earnings? Warner, Joan Jun 1, 2005 2212
Rewards and realities of German cost accounting: time-tested German cost analysis can help improve financial results. But first you have to grapple with its complexities. Krumwiede, Kip R. Cover Story Apr 1, 2005 4956
Corporate transparency: code of ethics disclosures. Bernardi, Richard A.; LaCross, Catherine C. Apr 1, 2005 2512
Bring on competition in the accounting profession: the CEO of accounting firm Grant Thornton LLP argues for more competition, saying that depending on only the 'Big Four' is risky for financial markets, and that clients should have more choices. Nusbaum, Edward E. Apr 1, 2005 779
Why should private companies implement Sarbanes-Oxley? While public companies must comply with provisions of the Sarbanes-Oxley Act, that's not the case for private companies. Financial Executives Research Foundation (FERF) looks at whether private companies are complying anyway--voluntarily. Wobbekind, Richard Apr 1, 2005 1762
Undoing the past: implications of earnings restatements; The number of earnings statement restatements has risen sharply, and a Financial Executives Research Foundation (FERF) study sheds light on some of the consequences to companies and their executives. Sinnett, William M. Mar 1, 2005 1558
Company-owned life insurance in business combinations and goodwill testing. Nurnberg, Hugo Mar 1, 2005 2720
Corporate governance and the forensic accountant. Ramaswamy, Vinita Mar 1, 2005 2111
Managing cash balances in a rising-interest-rate environment. Tanimoto, Dale M. Feb 1, 2005 663
New approaches to fraud deterrence. Wells, Joseph T. Feb 1, 2005 2352
Section 404 compliance: telling it like it is; It's 'showtime' for reporting on internal controls, and Financial Executives Research Foundation (FERF) asked some in corporate America, 'How's it going?' Here are a few tales from the trenches. Sinnett, William M. Jan 1, 2005 1872
AUDITING: MINISTERS BACK NEW RULES TO AVERT FUTURE CORPORATE SCANDALS. Brief Article Dec 11, 2004 251
The new budgetary landscape. Dec 10, 2004 689
The compliance crunch. Dec 10, 2004 627
Revenue recognition: a project to watch. Cunningham, Colleen Dec 1, 2004 750
Scorecards: moving from concept to reality can be hard. Heffes, Ellen M. Dec 1, 2004 434
Strategy: 10 tips for maximizing impact of measurement. Heffes, Ellen M. Dec 1, 2004 519
FASB, IASB. Heffes, Ellen M. Dec 1, 2004 463
Balancing growth and control: business leaders focus on strengthening corporate governance. Gori, Graham Nov 1, 2004 515
Caution: fraud overhead: overhead accounts are a breeding ground for fraud. What to do? MacArthur, John B.; Waldrup, Bobby E.; Fane, Gary R. Oct 1, 2004 1568
Mandatory OFR leaves expert 'unconvinced'. Brief Article Oct 1, 2004 252
Revising financial procedures. Brief Article Jul 1, 2004 141
FSA plans external risk audits. Brief Article Jul 1, 2004 151
Sarbanes-Oxley introduces sweeping reforms. Berkowitz, Steven J. Apr 1, 2004 1352
Auditor rotation: a bad governance idea; Would you change your doctor every three years believing you'd get better medical attention? Wallace, Wanda A. Mar 22, 2004 750
Will Sarbanes-Oxley improve ethics? Verschoor, Curtis C. Mar 1, 2004 770
TAXATION: BOLKESTEIN CONSIDERS "ENHANCED CO-OPERATION" FOR CORPORATION TAX. Feb 25, 2004 372
Conversion kick-start. Rydings, Simon Feb 1, 2004 2840
ACCOUNTANCY INDUSTRY WANTS STRONGER EU ENFORCEMENT BODY FOR IFRS. Jan 10, 2004 473
How's my accounting? Green, Meg Brief Article Jan 1, 2004 274
EU/US: NO BREAKTHROUGH WITH PCAOB ON ACCOUNTING OVERSIGHT. Brief Article Sep 17, 2003 173
Cash flow: the artistry of accounting. Leff, Leonard Sep 1, 2003 507
New financial standards: Sarbanes-Oxley Act has far-reaching impact on financial community. Jul 1, 2003 2139
New evidence of benefits from effective ethics systems. (Ethics). Verschoor, Curtis C. May 1, 2003 776
Financial reporting integrity: IMA members speak out. (Opinion). Alam, Pervaiz; Meonske, Norman; Pearson, Michael A. May 1, 2003 2411
ACCOUNTING: MEPS TO VOTE ON WIDENING SCOPE OF PROPOSED ACCOUNTING DIRECTIVE. Brief Article Jan 11, 2003 303
EU/US: WASHINGTON RELUCTANT TO EXEMPT EU FIRMS FROM NEW AUDITING RULES. Brief Article Oct 12, 2002 776
Insider trading, earnings quality, and accrual mispricing. Beneish, Messod D.; Vargus, Mark E. Oct 1, 2002 19403
EU firms unprepared for IAS. (News Round-Up). Brief Article Sep 1, 2002 84
Swedish companies cut back on internal audits - claim. Brief Article Jul 12, 2002 147
ShoppingWithoutDropping.com, Inc. Peters, Michael F.; Shaw, Kenneth W.; Thompson, Robert B. May 1, 2002 5553
Evaluating The Economics Of Short- And Long-Run Production-Related Decisions [*]. Kee, Robert C. Jun 22, 2001 9503
Companies err over FRS13. Brief Article May 1, 2001 82
Recovery positions. Morton, Paul Brief Article May 1, 2001 746
Auditor concentration within client industries. Scheiner, James H.; Wheatley, Clark M. May 1, 2001 6895
Accounting for acquisitions and firm value. Schnusenberg, Oliver; Sherman, W. Richard May 1, 2001 7448
BUSINESS HOPES DISAPPOINTED. Brief Article Apr 1, 2001 249
For what it's worth. Allen, David Apr 1, 2001 932
Joining forces. Scott, Mike Apr 1, 2001 1775
HOW TO KEEP WHAT YOU EARN. BROWN, CAROLYN M. Brief Article Mar 1, 2001 935
Audit partners' perceptions of internal audit outsourcing and the SEC's rule on auditor independence: an investigation of differences and similarities. James, Marianne L. Jan 1, 2001 7301
Existential crises. Allen, David Brief Article Nov 1, 2000 935
Impairment Write-Offs: Truth or Manipulation? Baker, Paul D.; Rue, Joseph C.; Volkan, Ara G. Statistical Data Included Jul 1, 2000 2405
The effects of management changes on earnings forecasts. Stunda, Ronald A. May 1, 2000 3972
The usefulness of accounting information in assessing systematic risk: a re-examination. Woan, Ronald J. May 1, 2000 5293
COMPETING FOR EMERGING CORPORATE CLIENTS: A STUDY OF INDEPENDENT AUDITOR CONCENTRATION. Fisher, Steven A. Mar 22, 2000 2533
Ten steps to avoiding a restatement. LERNER, JONATHAN J.; MAHONEY, COLLEEN P. Jan 1, 2000 2744
Let's vote for the audit committee. HINSEY, JOSEPH, IV Brief Article Jan 1, 2000 946
Representational faithfulness of the balance sheet in the new business paradigm. Little, Philip; Coffee, David Jan 1, 2000 3517
Managing the cash gap. Boer, Germain Oct 1, 1999 2568
The accountant as a management consultant. Siegel, Joel G.; Blumenfrucht, Israel Mar 1, 1999 4213
Why QAR? Parker, George Aug 1, 1998 1233
The problems of transfer pricing: when you have facilities in more than one jurisdiction. Van Vranken, M.H. Jul 1, 1998 2230
Coping with the new segment standard. Nichols, Linda M.; Gallun, Rebecca A. Apr 1, 1998 1654
Impaired assets: making the right move. Scofield, Barbara W. Aug 1, 1996 3049
SAB 93 and discontinued operations. Bharosay, Boadnarine Feb 1, 1995 1195
A day of reckoning. Phelps, E. Floyd Sep 1, 1992 1807
Is your accounting department loafing? Couch, Robin L. Column Sep 1, 1991 990
Instituting controls in the small business. Cross, Joann Noe column Mar 1, 1991 1304
Nonprofit vs forprofit accounting. Miller, Jesse W., Jr. Jan 1, 1990 945

Terms of use | Privacy policy | Copyright © 2019 Farlex, Inc. | Feedback | For webmasters