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1-168 out of 168 article(s)
Title Author Type Date Words
Where Is Public Company Auditing Headed? Hermanson, Dana R.; Hermanson, Heather M.; Hermanson, Susan D. Feb 1, 2020 3446
Reforming the Auditing Profession: Improving Quality, Transparency, Governance, and Accountability. Turner, Lynn E. Feb 1, 2020 2791
Prioritizing the Audit Committee Agenda. Rodi, John Feb 1, 2020 1395
Implications of Blockchain on the Audit. Feb 1, 2020 2183
Firm diversity CPAs try to balance the books. Jul 9, 2018 895
The Coming World of Blockchain: A Primer for Accountants and Auditors. Murray, Joe Jun 1, 2018 4127
Auditors' Increased Responsibilities under the PCAOB's New Audit Reporting Standards: Communicating Critical Audit Matters. Reinstein, Alan; Hepp, Gerald W.; Weirich, Thomas R. Feb 1, 2018 3170
Comment letters back proposal strengthening auditors' scrutiny of accounting estimates. Brief article Dec 1, 2017 191
How to Report Internal Control Deficiencies. Levy, Howard B. Column Oct 1, 2017 795
Financial reporting issues for preparers. Aug 1, 2017 1904
Driving forces behind Audit Report Lag: A comparison between Auditor Independence and Knowledge Spillovers. Aslam, Shoaib; Iqbal, Syed Muhammad Javed Report Jul 1, 2017 5808
The Impact of Auditor Tenure on Audit Quality: Evidence from Pakistan. Malik, Zohair Farooq; Arshed, Noman; Hassan, Muhammad Shahid; Rasheed, Burhan; Kazmi, Syed Taha Fraz Report Jul 1, 2017 6505
Auditors' responsibility for accounting estimates may increase. Brief article Jul 1, 2017 163
Auditor Tenure, Auditor Industry Expertise, and Audit Report Lag: Evidences of Iran. Karami, Gholamreza; Karimiyan, Tahere; Salati, Saba Report Jun 22, 2017 8178
Tips to help you avoid common challenges and pitfalls that risk delaying an examination's completion. Brief article May 1, 2017 139
Reporting on restatement adjustments after an auditor change. Levy, Howard B. May 1, 2017 1405
The other expectations gap in auditing: is the profession attracting the right people to meet its intellectual challenges? Levy, Howard B. Feb 1, 2017 1563
The future of auditing: a roundtable discussion. Discussion Feb 1, 2017 11021
An introduction to data analysis for auditors and accountants. Appelbaum, Deniz; Kogan, Alexander; Vasarhelyi, Miklos A. Cover story Feb 1, 2017 2154
Five steps to prepare for audit season. Eason, Stephen B.; Burns, Janice Dec 1, 2016 3412
Searching for buried treasure: the elusive completeness assertion for revenue, part 2. Levy, Howard B. Dec 1, 2016 1009
When reckless executives become dangerous fraudsters: reward structures and auditing procedures need to be reformed to deter 'dark triad' personalities. Ramamoorti, Sridhar; Epstein, Barry J. Nov 1, 2016 3461
Comment letters criticize proposal on lead auditors' supervisory responsibilities. Brief article Sep 1, 2016 108
Today's fraud risk models lack personality: auditing with 'Dark Triad' individuals in the executive ranks. Epstein, Barry Jay; Ramamoorti, Sridhar Cover story Mar 1, 2016 3288
Audit quality and the expectations gap: it's time for a model that fits the data. Peterson, Jim Feb 1, 2016 1409
What auditors need to know about SOX Section 404(a) reports: hidden risks and responsibilities. Levy, Howard B. Feb 1, 2016 1126
Unsolved problems in auditing: a half-century retrospective and update. Levy, Howard B. Feb 1, 2016 3966
Auditors' and management's new approach regarding the going concern assessment. Reinstein, Alan; Tate, Stefanie L. Feb 1, 2016 1503
The terminology of going concern standards: how subtle differences in wording can have a big impact. Daugherty, Brian; Dee, Carol Callaway; Dickins, Denise; Higgs, Julia Jan 1, 2016 3027
A fresh look at fraud risk: guidance for auditors. Levy, Howard B. Oct 1, 2015 3900
The commotion over the engagement partner's name. Afterman, Allan B. Sep 1, 2015 1297
Employee benefit plans and audit quality: highlighting deficiencies found in department of labor inspections. Lilling, Adam S. Jul 1, 2015 1727
Auditors still challenged by professional skepticism: recommendations for firms, standards setters, and regulators. Ray, Thomas Cover story Jan 1, 2015 3703
Disclosure of the engagement partner in the audit report: an international perspective on the PCAOB proposal. Bergner, Jason; Lin, Ling Jan 1, 2015 2516
Audit reports: then, now, and always. Herrmann, Keith R. Dec 1, 2014 2347
Why audits cannot detect all fraud: real examples and insights from an expert witness. Albrecht, W. Steve; Hoopes, Jeffrey L. Oct 1, 2014 6651
Pensions making the number our own. Scott, Bob Aug 1, 2014 2519
A call to action for future auditors. Hanson, Jay D. Aug 1, 2014 3099
The importance of data integrity: told as a hypothetical fable. McKee, Thomas E. Jul 1, 2014 1235
Local government staff involvement in the external audit process: reassessing independent auditee satisfaction levels among professionally administered county governments. Modlin, Steve; Stewart, La Shonda Report Jun 22, 2014 7187
A little education isn't a dangerous thing. Ormsby, Liz Jun 1, 2014 2362
Auditor's participation in time budget setting towards perceived time budget attainability and job satisfaction. Yahya, Nurhidayah; Zakaria, Nor Balkish Report Feb 1, 2014 5954
A fresh look at the auditor's report and proposed standards. Editorial Nov 1, 2013 887
Auditors' identity, client accountability pressure and auditors' conciliatory behavior: evidence of Iran. Kheirollahi, Farshid; Doborjy, Ali Maleky; Mohammadpoor, Mahsa; Gavshani, Farzad Report Nov 1, 2013 6545
Should auditors opine on going concern? Radin, Arthur J.; Katowitz, Miriam E. Viewpoint essay Oct 1, 2013 1613
COSO's Internal Control--Integrated Framework: updating the original concepts for today's environment. D'Aquila, Jill Cover story Oct 1, 2013 5531
The study of the distance of the effect of the message of auditor and the interpretation of the users of audit services on internal control. Jahani, Amir Masoud; Soofi, Fereshteh; Zalghadr-Nasab, Mohammad-Reza Report Oct 1, 2013 2524
Analyses the knowledge of Iranian auditors of the Iranian accounting standards and effects of this knowledge on the auditor's reports. Fard, Rasool Yari; Maleki, Shima Ehsan; Bakhshian, Asal; Fard, Somayeh Yari Report Oct 1, 2013 7062
American Correctional Association auditors are awesome. Black-Dennis, Kathy Sep 1, 2013 653
Analyzing local and Global Fraud: an exploration of findings and recommendations. Smith, Ernest Patrick; Iacobelli, Darin V. Jun 1, 2013 1740
Toward a general theory of client acceptance and continuance decisions. Drira, Mohamed Jun 1, 2013 5200
Internal audit function preserved--for now. Barry, Joanne S. May 1, 2013 792
The hazards of reciprocal transactions: identifying and accounting for increasingly common arrangements. Weinstein, Edward A. Feb 1, 2013 4099
Internal auditors' role in detecting fraud. Nicolaescu, Eugen Report Jan 1, 2013 2148
General arguments concerning financial audit and related services. Broju, Angela; Hususan, Lia Dorica Essay Dec 1, 2012 1443
Intelligent strategies as a support for business process auditing - research directions. Elefterie, Liana; Ruse, Elena Report Dec 1, 2012 1793
PCAOB auditor inspections and foreign auditors: questions about audit quality. Notbohm, Matthew; Ellingson, Ann; Campbell, Katherine Nov 1, 2012 2342
A new reality ahead for pension accounting: the recession's aftermath and IAS 19R prompt changes in accounting practices. Fornaro, James M. Oct 1, 2012 5174
10 questions audit committees should ask: managing information technology risks. Krull, Jeff; Rich, Kevin Oct 1, 2012 2736
Advisory services rise again at large audit firms: like a phoenix, revenues reborn amid renewed concerns. Dey, R. Mithu; Robin, Ashok; Tessoni, Daniel Aug 1, 2012 6932
A pound of cure: preparing for the ACA's 2014 deadline. Barry, Joanne S. Column Aug 1, 2012 748
Material Internal Control Weakness reporting since the Sarbanes-Oxley Act. Calderon, Thomas G.; Wang, Li; Conrad, Edward J. Aug 1, 2012 3236
The transformation of internal auditing: challenges, responsibilities, and implementation. Kapoor, Gaurav; Brozzetti, Michael Aug 1, 2012 2261
Redefining standard communications from auditors. Grimaud, Stephen Jun 1, 2012 1361
PCAOB auditor rotation concept release draws fire. Barlas, Stephen May 1, 2012 452
Auditor independence and audit firm rotation: responses to the PCAOB's concept release. Bowsher, Charles A. May 1, 2012 1203
Statement of Grant Thornton LLP. Chipman, Stephen M. May 1, 2012 798
Enron ten years later: lessons to remember. Catanach, Anthony H., Jr.; Ketz, Edward J. May 1, 2012 4482
Audit firm changes post-Sarbanes Oxley: impact on the market for public company audits. McHugh, Marion E., III; Polinski, Paul W. May 1, 2012 3974
Holding the line on auditor rotation. Hollein, Marie N. May 1, 2012 595
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
Causes and consequences of recent auditor switching: looking to the research for answers. Brandon, Duane M.; Carver, Brian T.; Hollingsworth, Carl W.; Stanley, Jonathan D. Essay Feb 1, 2012 2983
PCAOB proposal for greater disclosure from auditors. Radin, Arthur J. Essay Jan 1, 2012 2723
What do investors want from the standard audit report? Results of a survey of investors conducted by the PCAOB's Investor Advisory Group. Carcello, Joseph V. Survey Jan 1, 2012 5523
Aspects of auditors' personal liability in insolvency procedure. Corches, Radita Report Jan 1, 2012 1865
How 'mandatory' is mandatory auditor rotation? Pinnell, Wayne R. Dec 1, 2011 1499
The next 80 years. Heffes, Ellen M. Dec 1, 2011 4154
PCAOB considers auditor rotation. Oct 1, 2011 372
Defending accounting malpractice claims. Rosenthal, Kenneth Oct 1, 2011 1749
Reducing the potential negative effects of mandatory partner rotation. Daugherty, Brian; Dickins, Denise; Higgs, Julia Aug 1, 2011 2866
The audit reporting process: an opportunity for fundamental change. Kranacher, Mary-Jo Aug 1, 2011 728
Conditions which engage personal liability of auditors in Romanian insolvency procedure. Corches, Radita Report Jun 1, 2011 1052
Development of modern auditing standards: the strange case of Raymond Marien and the fraud at Interstate Hosiery Mills, 1934-1937. Heier, Jan R.; Leach-Lopez, Maria A. Dec 1, 2010 10766
Environmental disasters: how auditors can serve as watchdogs. Heltzer, Wendy; Mindak, Mary Report Dec 1, 2010 2374
The role and the professionalism of the financial auditor in the context of corporate governance. Manolescu, Maria; Roman, Aureliana-Geta; Roman, Costantin; Ionescu, Iancu- Octavian; Mocanu, Mihaela Report Jan 1, 2010 1862
Testing the financial literacy and expertise of audit committee members. Giacomino, Don E.; Akers, Michael D.; Wall, Joseph Aug 1, 2009 3595
How nonaudit services affect objectivity: what the research reveals. Brandon, Duane M.; Mueller, Jennifer M. Essay Jun 1, 2009 2469
Why wasn't Madoff's auditor peer reviewed or inspected? New bill seeks to close loophole. Roybark, Helen M. May 1, 2009 1298
Rules vs. principles: the surprising impact of personality on auditor-client interactions. Kraten, Michael Apr 1, 2009 1705
The Audit Committee of the Newfoundland and Labrador House of Assembly. Marshall, Elizabeth Mar 22, 2009 3130
ACA auditor shares insight. Robbins, Pamela Essay Feb 1, 2009 850
How do financial statement auditors and IT auditors work together? Brazel, Joseph F. Nov 1, 2008 2473
Concentration and competition in the Auditing Profession. Tyranski, Glenn W. Oct 1, 2008 1166
Friend or foe: is your audit staff helping or hurting your firm? Jelinek, Kate; Jelinek, Ronald Aug 1, 2008 2408
Filling the skills gap. Millage, Anne Editorial Jun 1, 2008 429
Streamlining auditor attestation. Haimoff, Ilan Jun 1, 2008 475
Reducing the expectation gap: forensic audit procedures. Zikmund, Paul E. Jun 1, 2008 2490
Tougher Standards for Management Statements. Brief article Jun 1, 2008 100
Using CAATTs in preliminary analytical review to enhance the auditor's risk assessment. Vuchnich, Alex May 1, 2008 2184
In(ternal) control. Jan 1, 2008 455
Does disclosure of nonattest services in the audit report matter? Engle, Terry J.; Bryant, Stephanie M.; Albring, Susan M. Apr 1, 2007 3763
Auditor switching and the great depression. Richardson, Alan J. Dec 1, 2006 9869
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
Assessing materiality: a new 'fuzzy logic' approach. Rosner, Rebecca L.; Comunale, Christie L.; Sexton, Thomas R. Jun 1, 2006 1936
IIA chief: Sarbanes-Oxley puts internal auditing 'in the limelight'. Heffes, Ellen M. Interview May 1, 2006 1405
Sales tax audits: income tax returns prove a valuable tool for sales tax auditors. Davis, Dan Mar 1, 2006 1795
FORUM SET UP ON AUDITORS' LIABILITY. Brief Article Nov 16, 2005 155
Can proposed audit adjustments challenge auditor independence? Drexler, Peter M. Aug 1, 2005 1306
The varying concept of auditor independence: shifting with the prevailing environment. Baker, C. Richard Aug 1, 2005 3648
Does being the auditor impair independence? Haber, Jeffry R. Jun 1, 2005 589
Talk it over: open discourse between internal CPAs and external auditors is critical. Regan, Greg Dec 1, 2004 785
Auditor rotation and the quality of audits. George, Nashwa Dec 1, 2004 2258
Before and after Enron: CPAs' views on auditor independence. Lindberg, Deborah L.; Beck, Frank D. Nov 1, 2004 2445
Is what-you-see really what-you-got? In order to match all the "stuff" to all the "money," you need a comprehensive internal control methodology that works with Sarbanes-Oxley. Avellanet, A. Wayne Cover Story Sep 1, 2003 1918
The impact of pressure from potential client business opportunities on the judgments of auditors across professional ranks. Moreno, Kimberly; Bhattacharjee, Sudip Mar 1, 2003 9443
Corporate audit committees: an approach to continuous improvement. (Auditing). Braiotta, Louis, Jr. Jul 1, 2002 2698
Sampling practices of auditors in public accounting, industry, and government. Hall, Thomas W.; Hunton, James E.; Pierce, Bethane Jo Jun 1, 2002 4982
Auditors' new procedures for detecting fraud; ED's proposed changes address fraudulent financial statements. Palmrose, Zoe-Vonna May 1, 2002 2608
Let them know someone's watching; from the boardroom to the mailroom, all fraudsters think alike. Wells, Joseph T. May 1, 2002 1784
Restoring faith in the audit process. (Financial Reporting). Hills, Roderick M. Mar 22, 2002 4302
An experimental investigation of the efficacy of lawyers' letters. Krogstad, Jack L.; Taylor, Mark H.; Stock, Maribeth J. Mar 1, 2002 8633
A multistage approach to external auditors' evaluation of the internal audit function. Krishnamoorthy, Ganesh Mar 1, 2002 12027
Twenty-first century assurance. Elliott, Robert K. Mar 1, 2002 4511
The effect of misstatements on decisions of financial statement users: an experimental investigation of auditor materiality thresholds. Tuttle, Brad; Coller, Maribeth; Plumlee, R. David Mar 1, 2002 10162
The timing and information content of auditors' exhibit letters relating to auditor changes. Krishnan, Jayanthi Mar 1, 2002 10508
Aggressive client reporting: factors affecting auditors' generation of financial reporting alternatives. Johnstone, Karla M.; Bedard, Jean C.; Biggs, Stanley F. Mar 1, 2002 10467
Resolving difficult accounting issues: a case study in client-auditor interaction. Johnstone, Karla M.; Muzatko, Steven R. Feb 1, 2002 4976
Big customers and their suppliers: a case examining changes in business relationships and their financial effects. Gosman, Martin L.; Kelly, Trish Statistical Data Included Feb 1, 2002 7083
Testing NCAA compliance at Southeastern State University: a case study. Higgs, Julia L.; Reisch, John T. Feb 1, 2002 3152
Decision Aids for Generating Analytical Review Alternatives: The Impact of Goal Framing and Audit-Risk Level. Mueller, Jennifer M.; Anderson, John C. Jan 1, 2002 8422
Evidence of an Association between Error-Specific Experience and Auditor Performance during Analytical Procedures. O'Donnell, Ed Jan 1, 2002 5876
SEC Auditor Independence Requirements: AAA Financial Accounting Standards Committee. (Commentary). Ryan, Stephen G.; Herz, Robert H.; Iannaconi, Teresa E.; Maines, Laureen A.; Palepu, Krishna; Schran Dec 1, 2001 7074
The Effects of Judgments of New Clients' Integrity upon Risk Judgments, Audit Evidence, and Fees. Beaulieu, Philip R. Statistical Data Included Sep 1, 2001 8331
The Relative Importance of Management Fraud Risk Factors. Apostolou, Barbara A.; Hassell, John M.; Webber, Sally A.; Sumners, Glenn E. Statistical Data Included Jan 1, 2001 9466
The Relationship between Auditor Characteristics and the Nature of Review Notes for Analytical Procedure Working Papers. Ballou, Brian Statistical Data Included Jan 1, 2001 8621
Chapter 6 Front-office operations: accounting and checking out. Weissinger, Suzanne Stewart Jan 1, 2000 4262
Three generations of comptrollers general. Craig, James L., Jr. Interview Aug 1, 1999 2663
In search of concepts of auditor independence. Carmichael, Douglas R. May 1, 1999 2032
Auditor independence: the issues. Walker, Richard H. May 1, 1999 3111
From watchdog to consultant. Duncan, James R.; Nixon, Mary Apr 1, 1999 2233
Industry specialization by auditors. Mar 22, 1999 10064
The CPA and independence: illusion or reality? Craig, James L. Cover Story Mar 1, 1999 5247
Detecting financial statement fraud. Fielstein, Howard Jun 22, 1998 3289
Mandatory auditor rotation. Brody, Richard G.; Moscove, Stephen A. May 1, 1998 2881
Conflicts of interest in tax and related areas of practice. Gardner, John; Lawrence, Leonare; Willey, Susan Apr 1, 1998 3535
Boards of directors and fraud. Beasley, Mark S. Apr 1, 1998 1950
Bloodhounds not watchdogs. Zeune, Gary D. Sep 1, 1997 2328
Handling the small public audit client. Koreto, Richard J. May 1, 1997 2953
Ownership of working papers, books and records created by data processing. Sager, William H. Nov 1, 1996 3436
New millennium is cause for concern. Koreto, Richard J. Oct 1, 1996 686
The truth about audits. Tate, Charles F. Cover Story Sep 1, 1996 2986
Rebuilding public confidence in auditors and organizational controls. Rabinowitz, Allan M. Jan 1, 1996 3861
How directors and auditors can improve corporate governance. Siegel, Arthur Jan 1, 1996 3730
Fraud happens: a primer on lying, cheating, and stealing. Hayes, Arthur A., Jr. Dec 1, 1995 4328
Finding the bad egg: audit sampling risk. Chau, Chak-Tong Aug 1, 1994 2249
Risk management: identifying a company's vulnerability. Thompson, James H.; Worthington, James S.; Wren, Lorie Dec 1, 1993 2453
Preserving quality in the pressure cooker. Martin, Vernon, III Apr 1, 1993 3658
The five assertions - a revisit. Rouse, Robert W. Mar 1, 1993 1638
Pending legislation requires profession's response, says Lee. Apr 1, 1992 703
What an auditor does when finding fraud or illegal acts. Mancino, Jane Column Jan 1, 1992 862
Public accountancy: a profession at risk? Broom, Lowell S.; Brown, Steven C.R. Cover Story Oct 1, 1991 3367
GAAS and the small business audit. Karnes, Allan J.; King, James B., II; Welker, Robert B. Aug 1, 1991 2876
Common myths about audits. Akresh, Abraham D. May 1, 1990 602
Applying the 50% rule in a single audit. McNamee, Patrick May 1, 1990 778
Accounting irregularities and computer fraud. Doost, Roger K. May 1, 1990 2568

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