| Title |
Author |
Type |
Date |
Words |
| THE IMPACT OF STRUCTURAL CHANGES ON CORPORATE REAL ESTATE OWNERSHIP: EVIDENCE FROM GERMANY. |
Seger, Julian; Pfnur, Andreas |
Report |
Jan 1, 2021 |
10716 |
| 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 |
| 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 |
| IFRS in the United States: Challenges and Opportunities. |
Gornik-Tomaszewski, Sylwia; Showerman, Steve |
|
Mar 22, 2010 |
6866 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
