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Title Author Type Date Words
Reforming the Auditing Profession: Improving Quality, Transparency, Governance, and Accountability. Turner, Lynn E. Feb 1, 2020 2791
The Big Accounting Hole. Hecht, Richard L. Viewpoint essay Nov 1, 2018 661
SEC SPLIT ON FASB DEFINITION OF "MATERIALITY". Barlas, Stephen Brief article Nov 1, 2017 201
SEC APPROVES PCAOB STANDARD. Barlas, Stephen Brief article Nov 1, 2017 169
Transparency of accountant discipline actions at PCAOB: Rep. Scott Garrett introduced a version of the Reed-Grassley bill to the House. Barlas, Stephen Brief article Dec 1, 2016 245
A guide to COSO's framework: an important, practical resource to help your transition to the updated COSO internal control framework. King, Alfred M. Apr 1, 2016 378
Revenue recognition update: the FASB issued new guidance to help companies address principal vs. agent considerations. Dowsett, Christopher Brief article Apr 1, 2016 209
A busy season that has nothing to do with filing taxes. Barry, Joanne S. Column Feb 1, 2016 768
Earnings management in Europe post IFRS: do cultural influences persist? Gray, Sidney J.; Kang, Tony; Lin, Zhiwei; Tang, Qingliang Report Nov 1, 2015 13921
IRS previews new MMF accounting rule. Brief article Dec 1, 2014 251
Advancing the profession through advocacy. Vincent, Joseph A. Oct 1, 2014 748
Inversion Bill will include accounting changes. Barlas, Stephen Oct 1, 2014 357
Sherman turns up heat on the FASB. Oct 1, 2014 582
Experiencing the accounting profession in Russia. Charron, Kimberly; Young, Marilyn Jun 1, 2014 3523
Where is the SEC heading on accounting enforcement and disclosure? Barlas, Stephen Jun 1, 2014 641
GASB presses forward with pension implementation. Gauthier, Stephen J. Jun 1, 2014 919
GFOA urges GASB to delay implementation of GASB Statement No. 68. Gauthier, Stephen J. Apr 1, 2014 638
The perience requirement for CPA licensure: a historical and state-by-state review. Armitage, Jack Feb 1, 2014 5258
Audits of group financial statements: implications for governments. Blann, Stephen W. Feb 1, 2014 1643
Education legislation in accordance with constitutional rules, market economy and accounting law. Baluta, Aurelian Virgil Report Jan 1, 2014 3283
CFOs need a new financial accounting system. France, Matthew Dec 1, 2013 1048
New guidance on capital-related debt. Gauthier, Stephen J. Dec 1, 2013 609
Add your voice to the standards-setting process: small and medium-sized businesses need to be involved in the accounting and financial reporting standards-setting process. Submitting a comment letter is one way to get your voice heard. Exline, John Nov 1, 2013 1444
The new reporting standard for government combinations: understanding GASB Statement 69. Chase, Bruce W. Nov 1, 2013 1930
Revenue recognition realized: U.S. companies--long calling for revenue disclosure that was less prescriptive and principles-based--may question what they wished for when the new standard is adopted. Cheney, Glenn Alan Oct 1, 2013 1953
Lease accounting--up for renewal: a review of FASB and the IASB's exposure draft. Craig, Thomas R. Oct 1, 2013 1430
The next step for revenue recognition: examining the new principles-based five-step model. Jones, Jefferson P.; Pagach, Donald Oct 1, 2013 4171
Reflections on FASB at 40. Murphy, Maria L. Editorial Oct 1, 2013 869
Bridging the government pension reporting gap: the effects of new GASB standards on government pension accounting. Apostolou, Barbara; Apostolou, Nicholas G.; Dorminey, Jack W. Aug 1, 2013 5698
The U.S. government's consolidated financial statements: a primer for CPAs. Ewer, Sidney R. Aug 1, 2013 5629
Improving financial reporting for small governments. Jun 1, 2013 1113
Two new GASB Standards released. Gauthier, Stephen J. Jun 1, 2013 782
Why the CBA issues citations. Brief article May 1, 2013 249
Proposed changes to the process used to set the GASB's technical agenda. Gauthier, Stephen J. Apr 1, 2013 869
Joint effort needed to tackle disclosure. Heffes, Ellen M. Apr 1, 2013 368
Advances in SEC reporting process: 40-year retrospective. Bonney, Nadine; Osherow, Caroline Apr 1, 2013 1442
Accounting for leasing transactions: the times they are a-changing. Meyer, Kyle Apr 1, 2013 2705
Using learning curves for Revenue Recognition: how to apply a different approach under FASB's proposed standard. McKee, Thomas E.; McKee, Linda J.B. Apr 1, 2013 3254
The value of diversity: we live in a global world, and we want to make sure our association reflects the positive aspects that come from a diverse group of accounting and financial professionals. MaCaulay, John C. Viewpoint essay Feb 1, 2013 652
Post-implementation reviews of accounting standards: the FASB, the GASB, and the IASB now have additional sources of feedback on their standards and standards-setting processes. Pounder, Bruce Feb 1, 2013 1160
Recent comment letters from IMA: the IMA[R] technical committees and panels finished up the 2012 calendar year by providing comment letters on the FASB's Disclosure Framework discussion paper and the Private Company Decision-Making Framework Project as well as COSO's revision of the Internal Control--Integrated Framework. Devonish-Mills, Linda Feb 1, 2013 1213
New standard earns critics. Feb 1, 2013 366
XBRL and auditing. Brands, Kristine Feb 1, 2013 952
Technical corrections to the FASB's codification: the FASB occasionally makes technical corrections to its codification of accounting standards. Some recent corrections are more significant than usual. Pounder, Bruce Jan 1, 2013 1137
The new era of differential standards: recent U.S. and global developments signal the end of "one size fits all" accounting standards. Pounder, Bruce Viewpoint essay Oct 1, 2012 1106
An analysis of the types and severity of accounting rule failures in reported financial restatements of US and foreign firms. Houke, Charlotte T.; Amaria, Pesi Report Sep 22, 2012 14537
FASB invites comments on new disclosure framework. Cheney, Glenn Alan Brief article Sep 1, 2012 252
The sate of major FASB IASB convergence projects. Garmong, Sydney K. Sep 1, 2012 2215
CBA proposing amendments to peer review regs. Brief article Jul 1, 2012 260
Coming soon: private company accounting standards. Cheney, Glenn Alan Jul 1, 2012 1590
The accounting law and the mixed legal institutions system in terms of promoting development mechanisms. Baluta, Aurelian Virgil Report Jul 1, 2012 2684
Fair value is unfair. King, Alfred M. Jun 1, 2012 822
Debate on going concern: FASB considers requiring management to assess whether there's a risk the company could fail, rather than the outside auditor. Lindorff, Dave Jun 1, 2012 414
Harnessing data more effectively: as businesses drown in piles of data, reporting methods are evolving to analyze and present information more effectively, and even suggest what steps to take next. Gamble, Richard Jun 1, 2012 2276
Good news for GAAP. Researchers. Pounder, Bruce May 1, 2012 1162
Lessons learned in valuing contingent consideration: contingent consideration is doing the job it was intended to do--protecting the buyer against downside risk, allowing the seller to share in upside potential and letting both sides meet in the middle. Weber, Lynne; Raichart, Gary Legislation May 1, 2012 2099
Accounting for change: managing complex technical challenges ... Marshall, Ken; Corson, Myles Apr 1, 2012 1765
"Going concern" gone: here's an update on the status of the FASB's efforts to incorporate "going concern" guidance into U.S. GAAP. Pounder, Bruce Apr 1, 2012 1321
The unexpected cost of staying silent: not blowing the whistle may seem like the easy way out, but those who choose silence pay a price. Fredin, Amy Survey Apr 1, 2012 3150
Changes are coming: it's time to pay close attention to a new revenue accounting standard proposed by the FASB and the IASB. Pounder, Bruce Mar 1, 2012 2736
Inventory valuation under IFRS and GAAP: this article is based on a study supported by the IMA[R] research foundation. Krishnan, Sudha; Lin, Ping Mar 1, 2012 4032
Mandatory auditor rotation: where things stand: the PCAOB's proposal to implement mandatory auditor rotation has drawn a slew of comments. Here are some of the arguments--both for and against auditor limits. Kroll, Karen M. Mar 1, 2012 2073
IMA technical committees and panels are an influential voice: through the efforts of its technical committees and panels over the past year, IMA[R] continues to serve as a strong voice for management accountants regarding such issues as the convergence of accounting standards, small businesses, XBRL, internal controls, and more. Devonish-Mills, Linda Mar 1, 2012 1583
Relief ahead for lessors? Pounder, Bruce Jan 1, 2012 1036
COSO releases framework for public comment. Castelluccio, Michael Jan 1, 2012 322
Getting the jump on IFRS. Seifert, Deborah L.; Lindberg, Deborah L. Jan 1, 2012 2862
FASB looks to the future: standards setting in the Post-convergence world. Kranacner, Mary-Jo Dec 1, 2011 6787
Private businesses and GAAP. Brief article Nov 1, 2011 177
PCAOB aims to encourage more analysis in audit letter. Oct 1, 2011 437
PCAOB considers auditor rotation. Oct 1, 2011 372
Update: IFRS developments in Japan. Yorihiro, Keisuke Oct 1, 2011 1092
IFRS: yes, no, maybe what US companies need to know. Ohlgart, Christiane; Ernst, Steve Oct 1, 2011 2734
AUDIT POLICY : BARNIER GIVES PREVIEW OF HIS PROPOSAL. Sep 15, 2011 423
Domestic banks will have to increase capital by nt$100 b. by 2019. Liu, Philip Brief article Sep 14, 2011 279
Empirical evidence on formal and material harmonization of national accounting standards. Lasmin Sep 1, 2011 5707
IFRS convergence or divergence? Updating the MoU projects. Filomia-Aktas, Lisa Sep 1, 2011 1085
A new spin for audit? Accounting regulator considers requiring public companies to switch audit firms regularly to allay a 'lack of skepticism.'. Lindorff, Dave Legislation Sep 1, 2011 422
A world of fair value: the FASB and the IASB have issued converged standards on fair value, and this is changing both U.S. GAAP and IFRS. Pounder, Bruce Aug 1, 2011 1127
IFRS: the journey to golobal convergence. Jul 1, 2011 310
The trouble with troubled-debt standards. Pounder, Bruce Feb 1, 2011 1573
The road to convergence: business combinations under IFRS and GAAP. Charron, Kimberly; Moores, Tommy Feb 1, 2011 3421
Accounting standard-setting: convergence drives more change: uncertainty remains over whether, how and when the SEC will make the decision for U.S. companies to incorporate or converge with IFRS, leaving U.S. GAAP behind. Will a decision come in June, or beyond? Here's what to consider in the meantime. Munter, Paul Jan 1, 2011 1801
Pricing the option to surrender in incomplete markets. Consiglio, Andrea; De Giovanni, Domenico Dec 1, 2010 8874
Republican gains in congress may influence IFRS/GAAP convergence. Barlar, Stephen Legislation Dec 1, 2010 434
150 hours: committees study issues as requirement draws closer. Allen, Bruce C.; Tindel, Jeannie Dec 1, 2010 739
Leases on the books? Proposed Accounting Standards aim to better recognize leased equipment on balance sheets, a shift that could have a big impact. Lindorff, Dave Dec 1, 2010 406
A common framework for accounting standards. Pounder, Bruce Nov 1, 2010 1537
Changeover to IFRS: the European experience. Peyret, Jean-Luc; Rueff, Nicole Legislation Nov 1, 2010 1515
Pension accounting: new solution for an old dilemma? Akresh, Murray S.; Stoler, Ken Nov 1, 2010 2330
Dealing with hidden provisions of new financial regulation. Gallanis, Mike Nov 1, 2010 1629
Setting standards scalably (Part 2). Pounder, Bruce Legislation Oct 1, 2010 1023
FEI update on fair value and financial instruments. Graziano, Cheryl de Mesa Legislation Oct 1, 2010 751
Sorting out sales: changes to revenue recognition rules may be beneficial but will lead to accounting headaches that new software can relieve. Korolov, Maria Sep 1, 2010 446
Setting standards scalably (Part 1). Pounder, Bruce Legislation Sep 1, 2010 1332
IFRS comes to Canada. Walsh, Mark Sep 1, 2010 1561
Law's anniversary is quiet reminder to get it right. Barry, Joanne S. Aug 1, 2010 627
Capitalizing Lease payments: Potential effects of the FASB/IASB plan. Grossman, Amanda M.; Grossman, Steven D. May 1, 2010 3157
Website of the month: NYSE Euronext. Anders, Susan B. May 1, 2010 700
The impact of SFAS No. 157 on commercial banks. Schroeder, Richard; Schauer, David Report May 1, 2010 6582
The benefit of hindsight. Pounder, Bruce Column Apr 1, 2010 1280
Auditing considerations in an IFRS reporting environment. Langmead, Joseph M.; Michenzi, Alfred R. Mar 1, 2010 3711
Accounting rules continue to impact commercial real estate. Mar 1, 2010 410
The introduction of accounting principles for consolidated financial statements in Japan: focus on minority interest and other related accounting treatments. Futamura, Masako Mar 1, 2010 8156
The accounting reform in Romania--normalization and regulation. Man, Mariana; Macris, Maria; Ravas, Bogdan Report Jan 1, 2010 1866
FASB reform goes down in flames. Barlas, Stephen; Christensen, Dallon; Torian, Richard Jan 1, 2010 331
Fair value changes ahead. MacDonald, Linda A. Jan 1, 2010 3293
A new paradigm of reporting: the basics of International Financial Reporting Standards. Lindberg, Deborah L.; Seifert, Deborah L. Jan 1, 2010 1967
The 'cry wolf' problem in current fraud auditing standards. McKee, Thomas E. Jan 1, 2010 2265
Socially responsible accounting: a call for reform in the profession. Kravitz, Richard H. Nov 1, 2009 4728
Limiting accountants' liability through engagement letters: a comparison of U.S. and European policies. Reinstein, Alan; Lobingier, Patricia G.; Green, Brian Patrick Nov 1, 2009 4450
XBRL: here to stay: complying with, benefitting from SEC mandate. Bourdon, Christopher J.; Cohen, Eric E. Oct 1, 2009 1590
The long arm of the law: the regulatory reach of New York's accountancy reform. Oct 1, 2009 4601
Following our ethical compass forward. Grumet, Louis Column Sep 1, 2009 560
Two threats to sound accounting by banks and thrifts. Epstein, Barry Jay Sep 1, 2009 3357
How to leverage social networking. Interview Aug 1, 2009 1948
IASB fair value draft guidance. Brief article Jul 1, 2009 93
Obama's Five Steps for Improving US Finances. Brief article Jun 15, 2009 262
Accountant confidentiality: the duty to remain silent vs. the duty to speak. Werner, Charles A. Report Jun 1, 2009 5118
Campus to clients: adapting accounting education to the generations: working with the millennials. Manly, Tracy S.; Thomas, Deborah W. Feb 1, 2009 1954
It's been a long time coming. Grumet, Louis Feb 1, 2009 617
PCAOB inspection report card: an improved grade on timeliness. Roybark, Helen M. Feb 1, 2009 2740
International implications of the cost of compliance with the external audit requirements of section 404 of Sarbanes--Oxley. Bhamornsiri, Sak; Guinn, Robert; Schroeder, Richard G. Report Feb 1, 2009 6442
PCAOB proposal on the timing of certain non-U.S. inspections. Brief article Jan 1, 2009 182
Court upholds SOX challenge. Swartz, Nikki Nov 1, 2008 402
Underfunding public protection. Column Nov 1, 2008 703
Ramping up awareness of convergence process. Abel, James J. Sep 1, 2008 792
Let's learn to walk ... before running to international standards. Grumet, Louis Column Sep 1, 2008 632
Companies need to prepare for SEC nod on international accounting. Connolly, Jim Law overview Aug 4, 2008 814
Something is wrong: accounting reform bill falls short in a 'Dysfunctional' legislature. Grumet, Louis Aug 1, 2008 561
How the Sarbanes-Oxley Act is affecting profitability in the banking industry: a comparison study of the initial impact. Borgia, Carl; Siegel, Philip H. Aug 1, 2008 1642
IRS ruling on parachutes lands softly on accounting concerns. Barlas, Stephen Apr 1, 2008 423
COHESION POLICY : AUDIT AND CONTROL MECHANISMS SET TO BE REVAMPED. Jan 29, 2008 787
Financial reporting under IFRS mandatory for listed companies from 2011. Brief article Jan 1, 2008 187
Linking governance to strategy: the role of the finance organization. Busco, Cristiano; Giovannoni, Elena; Riccaboni, Angelo; Franceschi, Davide; Frigo, Mark L. Cover story Sep 1, 2007 3159
New Financial Reporting Committee faces uphill slog. Barlas, Stephen Aug 1, 2007 705
ACCOUNTING : COMMISSION REPORTS PROGRESS ON INTERNATIONAL ACCOUNTING RULES. Brief article Jul 16, 2007 276
Surviving three SOX opinions: small businesses need to return to accounting fundamentals as they undergo scrutiny of their internal controls. Crawford, Wil; Klamm, Bonnie K.; Watson, Marcia Weidenmier May 1, 2007 2434
On the horizon: accountancy reform. Grumet, Louis Apr 1, 2007 790
Freestanding warrants and embedded conversion options: complex classification rules draw SEC interest. Dyson, Robert A. Apr 1, 2007 7159
U.S. election a signal for SOX change? Feb 1, 2007 327
Interstate mobility: if you think you're not holding out as a CPA in another state, think again. Ueltzen, Michael G. Jan 1, 2007 1828
CBA happenings; audit documentation, license requirements and more fill plate. Allen, Bruce C. Jan 1, 2007 847
Sales & use Tax Update: BOE goes hunting, impact of phone excise tax and more. Williams, Leonard W. Jan 1, 2007 837
The benefits of early controls assessment: prevention is better than a cure. Chan, Anthony S. Nov 1, 2006 1212
BUDGET : EU ACCOUNTING REFORMS HAVE ALREADY BORNE FRUIT. Oct 2, 2006 585
Ups and downs of audit fees since the Sarbanes-Oxley Act: a closer look at the effects of compliance. Ciesielski, Jack T.; Weirich, Thomas R. Oct 1, 2006 4358
Defer with caution: new rules create hazards for nonqualified deferred compensation. Carnes, Gregory A. Oct 1, 2006 4790
Regulation: a help or hindrance to business growth? Hills, Roderick M. Sep 1, 2006 3636
Ethics in accounting education: the forgotten stakeholders. Bernardi, Richard A.; Bean, David F. Jul 1, 2006 1457
Cox stresses accounting simplification. Brief article Jun 1, 2006 218
The chilling effect of Sarbanes-Oxley: myth or reality? Stephens, Lynn; Schwartz, Robert G. Jun 1, 2006 2877
The GAAP between public and private companies: a band-aid for standards setting? Kranacher, Mary-Jo Editorial Jun 1, 2006 771
CalCPA helps ease practice privilege regs. Brief article May 1, 2006 168
Accounting students' knowledge and perceptions of the Sarbanes-Oxley Act of 2002. James, Marianne L. Report May 1, 2006 4370
Keep up the heat on Sarbox. Editorial Apr 1, 2006 357
SOX as opportunity. Osheroff, Mike. Apr 1, 2006 720
Limitations of section 404 of the Sarbanes-Oxley Act. Lin, Heng Hsieu; Wu, Frederick H. Mar 1, 2006 3927
Treatment of section 404 compliance costs: the accounting and tax effects of Sarbanes-Oxley. Hall, Linda A.; Gaetanos, Christ Mar 1, 2006 3744
The bottom line on stock options accounting: a primer on the expensing of stock options. Smigocki, Michael A. Feb 24, 2006 907
Sarbanes-Oxley report card is mixed: three years after the law was enacted, has it made a demonstrable difference in the level of corporate fraud? Opinion is divided, at best, though there's a general feeling that corporate governance has improved. Sweeney, Paul Dec 1, 2005 2157
Ask FERF about ... process improvements in Sarbanes-Oxley Section 404 for year-two compliance. Sinnett, William M. Dec 1, 2005 648
ACCOUNTING: COMMISSION BACKS FAIR VALUE OPTION FOR FINANCIAL INSTRUMENTS STANDARD. Nov 16, 2005 356
European federation calls for end to ambiguity over IFRS adoption. Brief article Nov 1, 2005 280
COMPANY LAW: EUROPEAN PARLIAMENT ENDORSES NEW, TOUGHER AUDIT DIRECTIVE. Oct 1, 2005 602
Expensing stock options: the rule is final; Or is it? Most companies following new accounting rules since June 15 have begun to expense stock options. But others--including private and smaller public companies--insist the struggle to reject or modify the accounting is not over. Cheney, Glenn Sep 1, 2005 2096
Accounting Education Center is open for business: a valuable resource for educators, students, CPA exam candidates and all others interested in high-quality CPA education. Sep 1, 2005 488
CEOs and the future of GAAP. Brief Article Aug 1, 2005 246
EU SET TO PLUG FAIR-VALUE GAP IN INTERNATIONAL ACCOUNTING STANDARD 39. Jul 9, 2005 335
SEC extends dates for stock option compliance. Heffes, Ellen M. Jun 1, 2005 320
Relevance added: Combining ABC with German cost accounting: activity-based costing is better for long-term decision making while a leading German cost accounting method supports short-term decisions more effectively. Friedl, Gunther; Kupper, Hans-Ulrich; Pedell, Burkhard Jun 1, 2005 3383
Eyeing nonprofits: the Charity Integrity Act & other pending governance, accountability rules. Ljung, David Jun 1, 2005 1433
FASB issues proposal on GAAP hierarchy. Brief Article Jun 1, 2005 210
Check yourself: U.S. accounting rules have Latin American companies scrambling to comply. Jones, Forrest May 1, 2005 1218
Accounting standards setting: inconsistencies in existing GAAP. Forsyth, Timothy B.; Witmer, Philip R.; Dugan, Michael T. May 1, 2005 4973
Complying with service provider provisions of Sarbanes-Oxley. Apr 1, 2005 779
Governmental Accounting Standards come of age: highlights from the first 20 years. Patton, Terry K.; Freeman, Robert J. Apr 1, 2005 2895
Beyond GAAP: issues involving the Sarbanes-Oxley certification language. McEnroe, John E. Apr 1, 2005 1136
Financial ratios: if non-financial managers feel that you're speaking double-Dutch whenever you talk figures, Richard Bull offers the accounting equivalent of the Rosetta stone. Bull, Richard Apr 1, 2005 1280
Just the beginning for Sarbox change. Editorial Mar 1, 2005 262
Sarbanes-Oxley and social clubs and other tax-exempt organizations. Reilly, James J. Mar 1, 2005 1861
Audit firm rotation and audit quality. Arel, Barbara; Brody, Richard G.; Pany, Kurt Jan 1, 2005 3117
Corporatism and unavoidable imperatives: recommendations on accounting principles and the ICAEW memorandum to the Cohen committee. Noguchi, Masayoshi; Edwards, John Richard Dec 1, 2004 16080
SEC's Donaldson damns anti-FASB bill. Brief Article Nov 1, 2004 239
Standards bodies at loggerheads: IAS39 has caused a continental rift at the eleventh hour. Berens, Camilla Nov 1, 2004 331
Statement mission: some companies will soon be obliged to make significant extra disclosures under IAS reporting and should brace themselves accordingly. Nick Topazio and Louise Ross describe the options open to those preparing the statements and advise on a plan for explaining the new figures to all stakeholder groups. Topazio, Nick; Ross, Louise Nov 1, 2004 2650
Continuous disclosure reviews. Brief Article Nov 1, 2004 117
Managing International Financial Reporting Standards. Colman, Robert Brief Article Nov 1, 2004 232
ACCOUNTING: COURT CRITICISES LENIENCY OF ITALIAN LAW FOR FALSE REPORTING. Brief Article Oct 16, 2004 295
AICPA studies 'little GAAP'. Heffes, Ellen M. Brief Article Oct 1, 2004 155
Business takes a "wait & see" on changes to Sarbanes-Oxley. Barlas, Stephen Oct 1, 2004 382
Anti-FASB bill likely to die in Senate. Brief Article Oct 1, 2004 152
AIM status change offers respite from IFRS. Brief Article Sep 1, 2004 193
Accounting educators' perceptions of the Sarbanes-Oxley Act of 2002 and their role in preparing students for a challenging profession. James, Marianne L. Report Sep 1, 2004 7628
CONTINUING NEGOTIATIONS ON INTERNATIONAL ACCOUNTING STANDARDS 32 AND 39. Brief Article Jul 7, 2004 274
Go figure: there are distortions lurking in the FASB's proposed rule for fair value measurement. King, Alfred M. Jul 1, 2004 2568
DOD, GSA, and NASA issue proposed rule to amend FAR regarding cost principal for gains and losses. Brief Article Jul 1, 2004 179
Compliance is not cheap, companies say. Swartz, Nikki Mar 1, 2004 541
Reconsidering a personal guarantee as a credit enhancement: your guarantor may be shielding assets with an asset protection trust as a result of the Sarbanes-Oxley Act. Blakeley, Scott Feb 1, 2004 1145
The Sarbanes-Oxley Act of 2002: understanding the independent auditor's role in building public trust. Feb 1, 2004 11728
International Accounting Standards take hold. Hansen, Fay Feb 1, 2004 2156
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
Ripple effects of the Sarbanes-Oxley Act. Koehn, Jo Lynne; Del Vecchio, Stephen C. Feb 1, 2004 3145
The future of standards setting. Ng, Mike Jan 1, 2004 2259
GAO: mandatory audit rotation reforms should wait. Brief Article Jan 1, 2004 125
EU/US: US MOVES TOWARDS CO-OPERATION ON ACCOUNTING OVERSIGHT. Nov 1, 2003 406
Website of the month: PCAOB Online. Anders, Susan B. Nov 1, 2003 666
An opportunity to choose a more direct path: stock options revisited. Rue, Joseph; Volkan, Ara; Best, Ron; Lobo, Gerald Nov 1, 2003 4331
Proposed legislation by the New York State Attorney General. Nov 1, 2003 837
Standards of behavior: rules are not enough. Colson, Robert H. Editorial Nov 1, 2003 848
Sarbanes-Oxley introduces sweeping reforms. Berkowitz, Steven J. Oct 1, 2003 1347
Expensing options hits high-techs hard. Brief Article Sep 1, 2003 160
Global views. Heffes, Ellen M. Interview Sep 1, 2003 966
Canadians get guidance on MD&A disclosure. (Disclosure). Brief Article Jul 1, 2003 255
Accounting's cure: shifting focus--from lenders to shareholders. (Financial Reporting). Heffes, Ellen M. Interview Jul 1, 2003 1546
Accounting board's chief auditor speaks out: In an interview, Douglas R. Carmichael, chief auditor for the Public Company Accounting Oversight Board, talks about the board and the tasks ahead. (Accounting). Fraser, Bruce W. Interview Jul 1, 2003 2104
Internal control matters...again: Motorola's senior vice president and controller tells Financial Executives Research Foundation (FERF) how "COSO" recommendations--published a decade ago--helped his firm improve its system. (Governance). Sinnett, William M. Jul 1, 2003 1145
Accounting test: the financial accuracy requirements imposed on public corporations by Congress make sense for any company that wants to control costs and reduce losses. (Technology). Shulman, Richard Jul 1, 2003 1599
Companies Act under review. (News Round-Up). Brief Article Jul 1, 2003 188
EC fails to convince auditors: despite improvements, its accounts are still unreliable. (Financial Reporting). Parry, Charlotte Jul 1, 2003 432
New KM solutions. (NewsBreak Update). Hane, Paula J. Brief Article Jul 1, 2003 270
Sarbanes-Oxley one year later: its impact on you. Wilder, Brent Jul 1, 2003 3794
And now you know: CBA finalizes reporting, documentation and notification regs. (Government Relations). Allen, Bruce C. Jun 1, 2003 738
Corporate governance; today's governance codes: demanding, confusing and, ultimately, how effective? Marshall, Jeffrey Cover Story Jun 1, 2003 5403
Frank talk about accounting practices. (News and Trends). Gips, Michael A. Apr 1, 2003 821
Discretionary risk disclosures. Jorgensen, Bjorn N.; Kirschenheiter, Michael T. Apr 1, 2003 10213
The information content of the deferred tax valuation allowance. Kumar, Krishna R.; Visvanathan, Gnanakumar Apr 1, 2003 11817
Firms back tamer watchdog: the new audit regulator isn't as fierce as many had feared. (Corporate Governance). Prickett, Ruth Mar 1, 2003 453
SEC expands financial expert definition. (News). Williams, Kathy Feb 1, 2003 296
What happened? The extraordinary business of restructuring the CPA profession. (Guest Editorial). Bricker, Robert J. Editorial Jan 1, 2003 803
Audit committees bracing for shakeup. (Working with Boards). Sweeney, Paul Dec 1, 2002 2037
Auditing laws on tap: CBA discusses everything from audit documentation to restatements. Allen, Bruce C. Dec 1, 2002 827
COMPANY LAW: COUNCIL AGREES APPROACH TO ACCOUNTING AND DISCLOSURE RULES. Brief Article Oct 2, 2002 281
Senate to take up accounting for stock options. (Government). Barlas, Stephen Oct 1, 2002 687
Deduction the options expense: "much ado about nothing". (Special Section: Stock Options). Deshmukh, Sanjay; Howe, Keith M.; Luft, Carl Oct 1, 2002 2488
Options can be valued: it's time for generally accepted option valuation principles. (Special Section: Stock Options). King, Alfred M.; Parrish, Summer Oct 1, 2002 2863
Stock option accounting as a political bellwether. (Trends in Financial Management). Levinsohn, Alan Oct 1, 2002 716
New rules affect few Arkansas firms. Leonard, Martha Sep 2, 2002 1314
Legislation targets stock scandals: new law addresses how companies report financial information. (Capitol Comments). Mayberry, Peter; Franken, Jessica Sep 1, 2002 1338
Earnings management: the case of other postemployment benefits and SFAS No. 106. Jordan, Charles E.; Clark, Stanley J.; King, Bufkin A. Sep 1, 2002 6275
Accounting for acquisitions and firm value. Schnusenberg, Oliver; Sherman, W. Richard Sep 1, 2002 7448
Accounting diversity and the value relevance of accounting earnings and book value in four countries-the United States, the United Kingdom, Canada and Japan. Hsu, Kathy H.Y.; Etheridge, Harlan L. Sep 1, 2002 11918
Audit regulations not the problem. (NW Journal). Bowden, Bill Brief Article Aug 19, 2002 202
Four tips that may keep you in office. Brief Article Aug 1, 2002 476
Busted trust. (Capitol Ideas). Sanger, David E. Aug 1, 2002 1444
Accounting, auditing, and financial reporting. (From the Library). Michel, R. Gregory Brief Article Aug 1, 2002 248
Non-accountant Public Accountability Board proposed. (SEC News). Brief Article Aug 1, 2002 97
Riding to new plateaus. (From the Chair). Wheeler-Chandler, Nancy Aug 1, 2002 1142
It happened one night: members leave a mark in Sacramento. (Government Relations). Allen, Bruce C. Brief Article Jul 1, 2002 811
Corporate audit committees: an approach to continuous improvement. (Auditing). Braiotta, Louis, Jr. Jul 1, 2002 2698
AICPA takes enforcement seriously. Jun 1, 2002 791
Client privacy notification required. Brief Article Jun 1, 2002 253
Guidance issued for firms adding new public company clients, professional staff. (news update). Brief Article Jun 1, 2002 336
FASB moves to simple majority vote; releases ED on derivatives; issues Statement 145. (accounting & auditing news). Brief Article Jun 1, 2002 302
How the Fair Credit Reporting Act affects audits and other investigations: a tangled environment for investigators. Sinason, David; Pacini, Carl; Hillison, William Jun 1, 2002 4109
FASB amends derivative definition, Statement 133. (Domestic). Heffes, Ellen M. Brief Article Jun 1, 2002 157
The recovery we're looking for. Schwab, Robert Column Jun 1, 2002 613
Robert Herz named FASB chairman. (News). Williams, Kathy Brief Article Jun 1, 2002 370
House passes bill to change regulation of accounting profession. Brief Article Jun 1, 2002 466
California's proposals: Flurry of legislation to "reform" the CPA profession. (Government Relations). Allen, Bruce C. Brief Article May 1, 2002 712
MERGERS & ACQUISITIONS: SHARE EXCHANGE STILL BEATS CASH TRANSACTIONS IN BUSINESS COMBINATIONS. Brief Article Apr 17, 2002 309
Information Technology, Internal Control, and Financial Statement Audits. Ratcliffe, Thomas A.; Munter, Paul Apr 1, 2002 2435
A conversation with James J. Leisenring, IASB member. (International Accounting). Tidrick, Donald E. Mar 1, 2002 3183
Public Oversight Board Resigns. (News). Williams, Kathy Brief Article Mar 1, 2002 361
Missouri, the show me state, shows NSA the keys to legislative victory. (Regulatory Review). Chakarun, Michael Feb 1, 2002 1535
Accounting for customer relationships in mergers and acquistions: An appraisal professional offers advice. (Cover Story). King, Alfred M. Feb 1, 2002 2199
GFOA, the GASB, and performance measurement. (Letter to the Editor). Feb 1, 2002 1007
All is not well with the auditing profession; how to fix it? (Personal Viewpoint). McDowell, Angus Brief Article Feb 1, 2002 631
What you need to know about new FASB pronouncements that target business combinations and goodwill. (News & Views). DeMark, Eugene Brief Article Feb 1, 2002 737
Goodwill valuation under SFAS 142. (Valuation experts dig into SFAS 142). Mercer, Z. Christopher; Crow, Matthew R.; Patton, Kenneth W. Feb 1, 2002 5216
SAS 82's effects on fraud discovery. (Illuminating Fraud Detection Responsibility). Jakubowski, Stephen T.; Broce, Patricia; Stone, Joseph; Conner, Carolyn Feb 1, 2002 2546
Financial Accounting Concepts Statement No. 7: Using cash flow information and present value in accounting measurements; General comments from members of the appraisal institute (1). (Notes and Issues). MacCrate, James Jan 1, 2002 4471
Test your financial literacy: Financial literacy involves recognizing terms and understanding the implications of basic financial decisions. Here is one gauge of whether you make the grade. (Financial Reporting). Livingston, Philip B. Jan 1, 2002 2007
EITF's Reversal Recognizes Uncertainties. Heffes, Ellen M. Nov 1, 2001 702
Guidance for Audit Committees. Heffes, Ellen M. Brief Article Nov 1, 2001 142
IASB Invites Comments On Stock Options Treatment. Heffes, Ellen M. Brief Article Nov 1, 2001 254
Business Combinations Focus of Briefings. Brief Article Nov 1, 2001 290
MONEY-LAUNDERING: MEPS BACK CONCILIATION DEAL ON DIRECTIVE. Brief Article Oct 20, 2001 308
JUSTICE AND HOME AFFAIRS/FINANCE COUNCIL: MINISTERS GIVE NEW IMPETUS TO ANTI-MONEY LAUNDERING CAMPAIGN. Brief Article Oct 20, 2001 779
FINANCE COUNCIL: MINISTERS DISCUSS DOUBLE TAXATION OF COMPANY PENSIONS. Brief Article Oct 20, 2001 531
POSTCARD FROM EDINBURGH--WHERE THE ACCOUNTING PROFESSION WAS BORN. Oliverio, Mary Ellen Brief Article Sep 1, 2001 394
Problems To Avoid. Floch, Julie L. Aug 15, 2001 1814
Recent Decisions Clarify Distinctions. Brief Article Aug 1, 2001 145
Inventory: The Search for Parameters. Segal, Mark A. Aug 1, 2001 2311
ASB publishes exposure draft. Jul 1, 2001 85
TWO NEW MEMBERS APPOINTED TO CBA. Brief Article Jul 1, 2001 121
An Unger in Levitt's Clothing. Barlas, Stephen Brief Article Jun 1, 2001 362
What Price. Schwartz, Don May 1, 2001 4739
What Does It Take? Allen, Bruce C. Brief Article May 1, 2001 858
If it ain't broke, don't fix it. Howard, Malcolm May 1, 2001 938
ACCOUNTANCY: FEE ISSUES DISCUSSION PAPER ON IAS. Apr 21, 2001 957
Deputizing directors: The last act? FERRARA, RALPH C.; KHINDA, PHILIP S. Mar 22, 2001 741
Experts fear pension chaos. Townley, Gemma Brief Article Jan 1, 2001 344
CBA ELECTS OFFICERS. Brief Article Jan 1, 2001 155
ACCOUNTANCY: COMMISSION SCRUTINISES INDEPENDENCE OF STATUTORY AUDITORS. Brief Article Dec 20, 2000 480
Congress Says "Hold It" to FASB. Barlas, Stephen Brief Article Dec 1, 2000 738
It's Time to Go on the Offensive. WELLS, JOSEPH T. Brief Article Dec 1, 2000 809
Levitt Gets Personal. Barlas, Stephen Brief Article Nov 1, 2000 507
CREDITORS' RIGHTS: Tax Qualified Plans and IRAs. Altieri, Mark P.; Naegele, Richard A. Oct 1, 2000 3285
Private-Sector Standard Setting. Minter, Frank Brief Article Oct 1, 2000 341
Congress Weighs-in on Auditor Independence. Barlas, Stephen Brief Article Oct 1, 2000 592

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