New Auditing Standard to Enhance the Auditor's Reporting Model Also Proposes a New Related Auditing Standard on the Auditor’s Responsibilities for Other Information in an Annual Report Washington, DC, Aug. 13, 2013 The Public Company Accounting Oversight Board today proposed for public comment a new auditing standard and related amendments to enhance the auditor's reporting model. The proposed standard would retain the pass/fail model in the existing auditor's report, but would provide additional
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Mary-of-the-Woods and Rose-Holman Institute of Technology were in attendance of the conference which was hosted by fellow students. The event, organized by juniors in the Networks Professional Development Program at ISU, included speeches, panel discussions and break-out sessions on business, public policy and corporate ethics. (Foulkes, 2007) The conference would also help prepare students for the work force when they graduate. "We wanted to prepare students for when they go out into the work force"
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University of Wollongong Research Online Faculty of Business - Accounting & Finance Working Papers Faculty of Business 2005 Regulation as Accounting Theory M. Gaffikin University of Wollongong, gaffikin@uow.edu.au Publication Details This working paper was originally published as Gaffikin, M, Regulation as Accounting Theory, Accounting & Finance Working Paper 05/09, School of Accounting & Finance, University of Wollongong, 2005. Research Online is the open access institutional
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based pay contracts for publically traded companies’ officers. The goal is simple, change the mindset of CEO’s, boards of directors (BOD’s), and shareholders by teaching them the fundamentals of business ethics. To obtain our goal, we must first have a basic understanding of existing legislation and the willingness to create new legislation for the betterment of America. To begin, a discussion in regards to the Sarbanes-Oxley Act is important for the purposes of an overview of existing legislation.
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Introduction: Financial Statement Analysis is used by interested parties such as inventors, creditors, and management to evaluate the past, current and projected condition and performance of the firm. Its analysis helps user make better desiccations. Ration analysis is the most common form of financial analysis. It provides relative measures of the firm’s conditions and performance. Horizontal analysis and Vertical analysis are also popular forms. Horizontal analysis is used to evaluate the trend
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Tokyo Exchange, and an international look at Japanese Corporate Governance. A detailed list of questions along with extensive teaching notes, bibliography, and references are provided. The case should be of interest in an accounting audit, ethics, governance, or international accounting class. Keywords: Corporate Governance; Whistleblower; Fraud; Tobashi; Zaiteku; Derivatives; Confucian
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ISSUES IN ACCOUNTING EDUCATION Vol. 24, No. 1 February 2009 pp. 63–76 Assessing Information Technology General Control Risk: An Instructional Case Carolyn Strand Norman, Mark D. Payne, and Valaria P. Vendrzyk ABSTRACT: Information Technology General Controls (ITGCs), a fundamental category of internal controls, provide an overall foundation for reliance on any information produced by a system. Since the relation between ITGCs and the information produced by an organization’s various application
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clear, consistent, relevant and high quality standards. The task to develop and review internationally accepted standards was given to accounting councils and organizations such as IFRS Advisory Council and the Public Company Accounting Oversight Board (PCAOB). With the shared thoughts for a better and universally applicable accounting, accounting-related boards and councils, managers and accountants all over the world constantly review existing standards and examine its implementation. One issue
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White Collar Crime and Accounting Standards in the Nigerian Public Sector Nenyiaba, Ile Charles Faculty of Management Sciences Nnamdi Azikiwe University, Awka, Anambra State, Nigeria E-mail: nenyiabaic@yahoo.com ABSTRACT This survey examined the spate of white collar crime in the Nigerian public sector and the extent to which existing accounting standards are helping to stem the occurrence of the crime. Two null hypotheses were formulated and the primary data used to test the hypotheses were obtained
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Changes to Accounting Standards for Leases Who is likely to be affected? Businesses which are lessees or lessors of assets and account for lease transactions using a leasing accounting standard which changes on or after 1 January 2011. General description of the measure Current accounting standards are International Accounting Standards (IAS) and UK Generally Accepted Accounting Practice (UK GAAP). Changes to the IAS lease accounting standard are expected during 2011, and changes to UK GAAP
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