By Joseph O’Donnell and Jennifer Moore MAY 2005 – Auditors often provide assurance on computerized controls, where electronic transactions are processed without a paper audit trail. Section 404 of the Sarbanes-Oxley Act (SOA) requires auditors …
Author: helvry
Bridging the Gap Between Professors and Practitioners: ‘Quasi-’Case Studies
By Michael J. Krause NOVEMBER 2005 – While the accounting cycle and FASB’s conceptual framework are a dominant part of the initial instructional unit in an intermediate accounting course, these two topics should also serve …
Research Skills: A Fundamental Asset for Accountants
By Jacqueline A. Burke, Robert Katz, Sheila A. Handy, and Ralph S. Polimeni JANUARY 2008 –The 21st century accountant is more of a consultant than in the past, and needs to be able to locate …
Reducing the Expectation Gap Forensic Audit Procedures
By Paul E. Zikmund JUNE 2008 – Auditing is increasingly difficult and challenging, with new rules and regulations encouraging, if not requiring, auditors to enhance their efforts to detect fraud during an audit. Unfortunately, these …
The PCAOB and Convergence of the Global Auditing and Accounting Profession
By Jill P. Giles, Elizabeth K. Venuti, and Richard C. Jones The Sarbanes-Oxley Act of 2002 represents the most significant securities law reforms since the Securities Act of 1933 and the Securities Exchange Act of …
Developments in International Standards Setting: Equity-Based Compensation
By Elizabeth K. Venuti and Richard C. Jones The International Accounting Standards Board (IASB) has taken a leadership position among accounting standards-setting bodies in the global effort to require the recognition of share-based payments (i.e., …
Accounting and Reporting for Financial Instruments: International Developments
By Richard C. Jones and Elizabeth K. Venuti FEBRUARY 2005 – The International Accounting Standards Board (IASB) has found the task of establishing standards on accounting for financial instruments, including derivatives, as challenging as FASB …
The Joint Business Combinations Project IFRS 3 and the Project’s Impact on Convergence with U.S. GAAP
By Christoph Watrin, Christiane Strohm, and Ralf Struffert JANUARY 2006 – Starting in 2005, the public corporations in all 25 European Union nations must comply with International Financial Reporting Standards (IFRS)/International Accounting Standards (IAS). The …
The Quest for Transparency in Financial Reporting Should International Financial Reporting Standards Replace U.S. GAAP?
By Bert J. Zarb SEPTEMBER 2006 – To be useful and timely, financial information must also be reliable, comparable, consistent, and transparent. One way to achieve transparency in financial reporting is to prepare information in …
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Sudah lama juga nggak nulis-nulis lagi di multiply ini. hitung-hitung bulan ini hanya dua kali posting. Saat ini aura libur lebaran sudah semakin menguat ya…masih beberapa minggu lalu aku lewat Gambir dan menyaksikan banyak orang …